feat: [stock] 재고 조정 API 추가

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

LOGICAL_RELATIONSHIPS.md

@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-03-12 13:58:25
+> **자동 생성**: 2026-03-17 15:29:06
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -374,6 +374,8 @@ ### esign_signers
 ### equipments
 **모델**: `App\Models\Equipment\Equipment`
 
+- **manager()**: belongsTo → `users`
+- **subManager()**: belongsTo → `users`
 - **inspectionTemplates()**: hasMany → `equipment_inspection_templates`
 - **inspections()**: hasMany → `equipment_inspections`
 - **repairs()**: hasMany → `equipment_repairs`
@@ -384,6 +386,7 @@ ### equipment_inspections
 **모델**: `App\Models\Equipment\EquipmentInspection`
 
 - **equipment()**: belongsTo → `equipments`
+- **inspector()**: belongsTo → `users`
 - **details()**: hasMany → `equipment_inspection_details`
 
 ### equipment_inspection_details
@@ -407,6 +410,7 @@ ### equipment_repairs
 **모델**: `App\Models\Equipment\EquipmentRepair`
 
 - **equipment()**: belongsTo → `equipments`
+- **repairer()**: belongsTo → `users`
 
 ### estimates
 **모델**: `App\Models\Estimate\Estimate`
@@ -429,6 +433,12 @@ ### file_share_links
 - **file()**: belongsTo → `files`
 - **tenant()**: belongsTo → `tenants`
 
+### corporate_vehicles
+**모델**: `App\Models\Tenants\CorporateVehicle`
+
+- **logs()**: hasMany → `vehicle_logs`
+- **maintenances()**: hasMany → `vehicle_maintenances`
+
 ### folders
 **모델**: `App\Models\Folder`
 
@@ -713,6 +723,11 @@ ### process_steps
 
 - **process()**: belongsTo → `processes`
 
+### bending_item_mappings
+**모델**: `App\Models\Production\BendingItemMapping`
+
+- **item()**: belongsTo → `items`
+
 ### work_orders
 **모델**: `App\Models\Production\WorkOrder`
 
@@ -898,6 +913,7 @@ ### quality_documents
 - **documentOrders()**: hasMany → `quality_document_orders`
 - **locations()**: hasMany → `quality_document_locations`
 - **performanceReport()**: hasOne → `performance_reports`
+- **file()**: hasOne → `files`
 
 ### quality_document_locations
 **모델**: `App\Models\Qualitys\QualityDocumentLocation`
@@ -1232,6 +1248,7 @@ ### shipments
 
 - **order()**: belongsTo → `orders`
 - **workOrder()**: belongsTo → `work_orders`
+- **client()**: belongsTo → `clients`
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 - **items()**: hasMany → `shipment_items`
@@ -1242,6 +1259,7 @@ ### shipment_items
 
 - **shipment()**: belongsTo → `shipments`
 - **stockLot()**: belongsTo → `stock_lots`
+- **orderItem()**: belongsTo → `order_items`
 
 ### shipment_vehicle_dispatchs
 **모델**: `App\Models\Tenants\ShipmentVehicleDispatch`
@@ -1353,6 +1371,16 @@ ### today_issues
 - **reader()**: belongsTo → `users`
 - **targetUser()**: belongsTo → `users`
 
+### vehicle_logs
+**모델**: `App\Models\Tenants\VehicleLog`
+
+- **vehicle()**: belongsTo → `corporate_vehicles`
+
+### vehicle_maintenances
+**모델**: `App\Models\Tenants\VehicleMaintenance`
+
+- **vehicle()**: belongsTo → `corporate_vehicles`
+
 ### withdrawals
 **모델**: `App\Models\Tenants\Withdrawal`
 

app/Console/Commands/BendingFillOptions.php

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

app/Console/Commands/BendingImportImages.php

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

app/Console/Commands/BendingImportLegacy.php

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

app/Console/Commands/BendingModelImportAssemblyImages.php

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

app/Console/Commands/BendingModelImportImages.php

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

app/Console/Commands/BendingProductImportLegacy.php

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

app/Console/Commands/CheckDemoExpiredCommand.php

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

app/Console/Commands/CheckDemoInactiveCommand.php

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

app/Console/Commands/GuiderailImportLegacy.php

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

app/Console/Commands/ResetDemoShowcaseCommand.php

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

app/Exceptions/Handler.php

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

app/Helpers/SafeMathEvaluator.php

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

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

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

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

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

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

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

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

@@ -0,0 +1,95 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Api\V1\BendingItemIndexRequest;
+use App\Http\Requests\Api\V1\BendingItemStoreRequest;
+use App\Http\Requests\Api\V1\BendingItemUpdateRequest;
+use App\Http\Resources\Api\V1\BendingItemResource;
+use App\Services\BendingItemService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class BendingItemController extends Controller
+{
+    public function __construct(private BendingItemService $service) {}
+
+    /**
+     * Bearer 토큰 없이 X-TENANT-ID 헤더로 컨텍스트 설정
+     */
+    private function ensureContext(Request $request): void
+    {
+        if (! app()->bound('tenant_id') || ! app('tenant_id')) {
+            $tenantId = (int) ($request->header('X-TENANT-ID') ?: 287);
+            app()->instance('tenant_id', $tenantId);
+        }
+        if (! app()->bound('api_user') || ! app('api_user')) {
+            // mng에서 Bearer 토큰 없이 호출 시 시스템 사용자(1)로 설정
+            app()->instance('api_user', 1);
+        }
+    }
+
+    public function index(BendingItemIndexRequest $request): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(function () use ($request) {
+            $paginator = $this->service->list($request->validated());
+            $paginator->getCollection()->transform(fn ($item) => (new BendingItemResource($item))->resolve());
+
+            return $paginator;
+        }, __('message.fetched'));
+    }
+
+    public function filters(Request $request): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => $this->service->filters(),
+            __('message.fetched')
+        );
+    }
+
+    public function show(Request $request, int $id): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => new BendingItemResource($this->service->find($id)),
+            __('message.fetched')
+        );
+    }
+
+    public function store(BendingItemStoreRequest $request): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => new BendingItemResource($this->service->create($request->validated())),
+            __('message.created')
+        );
+    }
+
+    public function update(BendingItemUpdateRequest $request, int $id): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => new BendingItemResource($this->service->update($id, $request->validated())),
+            __('message.updated')
+        );
+    }
+
+    public function destroy(Request $request, int $id): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => $this->service->delete($id),
+            __('message.deleted')
+        );
+    }
+}

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

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

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

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

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

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

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

@@ -12,6 +12,20 @@
 
 class FileStorageController extends Controller
 {
+    /**
+     * Bearer 토큰 없이 X-TENANT-ID 헤더로 컨텍스트 설정 (MNG 프록시 호출용)
+     */
+    private function ensureContext(Request $request): void
+    {
+        if (! app()->bound('tenant_id') || ! app('tenant_id')) {
+            $tenantId = (int) ($request->header('X-TENANT-ID') ?: 287);
+            app()->instance('tenant_id', $tenantId);
+        }
+        if (! app()->bound('api_user') || ! app('api_user')) {
+            app()->instance('api_user', 1);
+        }
+    }
+
     /**
      * Upload file to temp
      */
@@ -85,8 +99,10 @@ public function trash()
     /**
      * Download file (attachment)
      */
-    public function download(int $id)
+    public function download(int $id, Request $request)
     {
+        $this->ensureContext($request);
+
         $service = new FileStorageService;
         $file = $service->getFile($id);
 
@@ -96,8 +112,10 @@ public function download(int $id)
     /**
      * View file inline (이미지/PDF 브라우저에서 바로 표시)
      */
-    public function view(int $id)
+    public function view(int $id, Request $request)
     {
+        $this->ensureContext($request);
+
         $service = new FileStorageService;
         $file = $service->getFile($id);
 

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

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

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

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

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

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

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

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

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

@@ -56,4 +56,12 @@ public function missing(Request $request)
             return $this->service->missing($request->all());
         }, __('message.fetched'));
     }
+
+    public function exportExcel(Request $request)
+    {
+        $year = (int) $request->input('year', now()->year);
+        $quarter = (int) $request->input('quarter', ceil(now()->month / 3));
+
+        return $this->service->exportConfirmed($year, $quarter);
+    }
 }

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

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

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

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

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

@@ -13,14 +13,30 @@
 use App\Models\Tenants\JournalEntry;
 use App\Services\JournalSyncService;
 use App\Services\TaxInvoiceService;
+use App\Services\TenantSettingService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
 class TaxInvoiceController extends Controller
 {
+    private const SUPPLIER_GROUP = 'supplier';
+
+    private const SUPPLIER_KEYS = [
+        'business_number',
+        'company_name',
+        'representative_name',
+        'address',
+        'business_type',
+        'business_item',
+        'contact_name',
+        'contact_phone',
+        'contact_email',
+    ];
+
     public function __construct(
         private TaxInvoiceService $taxInvoiceService,
         private JournalSyncService $journalSyncService,
+        private TenantSettingService $tenantSettingService,
     ) {}
 
     /**
@@ -125,6 +141,48 @@ public function summary(TaxInvoiceSummaryRequest $request)
         }, __('message.fetched'));
     }
 
+    // =========================================================================
+    // 공급자 설정 (Supplier Settings)
+    // =========================================================================
+
+    /**
+     * 공급자 설정 조회
+     */
+    public function getSupplierSettings(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            $settings = $this->tenantSettingService->getByGroup(self::SUPPLIER_GROUP);
+
+            $result = [];
+            foreach (self::SUPPLIER_KEYS as $key) {
+                $result[$key] = $settings[$key] ?? null;
+            }
+
+            return $result;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 공급자 설정 저장
+     */
+    public function saveSupplierSettings(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $data = $request->only(self::SUPPLIER_KEYS);
+
+            $settings = [];
+            foreach ($data as $key => $value) {
+                if (in_array($key, self::SUPPLIER_KEYS)) {
+                    $settings[$key] = $value;
+                }
+            }
+
+            $this->tenantSettingService->setMany(self::SUPPLIER_GROUP, $settings);
+
+            return $settings;
+        }, __('message.updated'));
+    }
+
     // =========================================================================
     // 분개 (Journal Entries)
     // =========================================================================

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

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

app/Http/Controllers/V1/Equipment/EquipmentInspectionController.php

@@ -84,10 +84,10 @@ public function resetInspection(Request $request): JsonResponse
         );
     }
 
-    public function templates(int $id): JsonResponse
+    public function templates(Request $request, int $id): JsonResponse
     {
         return ApiResponse::handle(
-            fn () => $this->service->getActiveCycles($id),
+            fn () => $this->service->getTemplatesByEquipment($id, $request->input('cycle')),
             __('message.fetched')
         );
     }

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

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

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

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

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

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

app/Http/Middleware/ApiKeyMiddleware.php

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

app/Http/Middleware/DemoLimitMiddleware.php

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

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

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

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

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

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

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

app/Http/Requests/Demo/DemoTenantStoreRequest.php

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

app/Http/Requests/Finance/StoreVehiclePhotoRequest.php

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

app/Http/Requests/Order/CreateFromQuoteRequest.php

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

app/Http/Requests/Order/StoreOrderRequest.php

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

app/Http/Requests/Order/UpdateOrderRequest.php

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

app/Http/Requests/User/SwitchTenantRequest.php

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

app/Http/Requests/V1/Stock/StoreStockAdjustmentRequest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Stock;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreStockAdjustmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'quantity' => ['required', 'numeric', 'not_in:0'],
+            'remark' => ['nullable', 'string', 'max:500'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'quantity.required' => __('error.stock.adjustment_qty_required'),
+            'quantity.not_in' => __('error.stock.adjustment_qty_zero'),
+        ];
+    }
+}

app/Http/Resources/Api/V1/BendingItemResource.php

@@ -0,0 +1,72 @@
+<?php
+
+namespace App\Http\Resources\Api\V1;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class BendingItemResource extends JsonResource
+{
+    public function toArray(Request $request): array
+    {
+        return [
+            'id' => $this->id,
+            'code' => $this->code,
+            'name' => $this->name,
+            'item_type' => $this->item_type,
+            'item_category' => $this->item_category,
+            'unit' => $this->unit,
+            'is_active' => $this->is_active,
+            // options → 최상위로 노출
+            'item_name' => $this->getOption('item_name'),
+            'item_sep' => $this->getOption('item_sep'),
+            'item_bending' => $this->getOption('item_bending'),
+            'item_spec' => $this->getOption('item_spec'),
+            'material' => $this->getOption('material'),
+            'model_name' => $this->getOption('model_name'),
+            'model_UA' => $this->getOption('model_UA'),
+            'search_keyword' => $this->getOption('search_keyword'),
+            'rail_width' => $this->getOption('rail_width'),
+            'registration_date' => $this->getOption('registration_date'),
+            'author' => $this->getOption('author'),
+            'memo' => $this->getOption('memo'),
+            // 케이스 전용
+            'exit_direction' => $this->getOption('exit_direction'),
+            'front_bottom_width' => $this->getOption('front_bottom_width'),
+            'box_width' => $this->getOption('box_width'),
+            'box_height' => $this->getOption('box_height'),
+            // 전개도
+            'bendingData' => $this->getOption('bendingData'),
+            // PREFIX 관련
+            'prefix' => $this->getOption('prefix'),
+            'length_code' => $this->getOption('length_code'),
+            'length_mm' => $this->getOption('length_mm'),
+            // 추적
+            'legacy_bending_num' => $this->getOption('legacy_bending_num'),
+            // 계산값
+            'width_sum' => $this->getWidthSum(),
+            'bend_count' => $this->getBendCount(),
+            // 메타
+            'created_at' => $this->created_at?->format('Y-m-d H:i:s'),
+            'updated_at' => $this->updated_at?->format('Y-m-d H:i:s'),
+        ];
+    }
+
+    private function getWidthSum(): ?int
+    {
+        $data = $this->getOption('bendingData', []);
+        if (empty($data)) {
+            return null;
+        }
+        $last = end($data);
+
+        return isset($last['sum']) ? (int) $last['sum'] : null;
+    }
+
+    private function getBendCount(): int
+    {
+        $data = $this->getOption('bendingData', []);
+
+        return count(array_filter($data, fn ($d) => ($d['rate'] ?? '') !== ''));
+    }
+}

app/Http/Resources/Api/V1/GuiderailModelResource.php

@@ -0,0 +1,71 @@
+<?php
+
+namespace App\Http\Resources\Api\V1;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class GuiderailModelResource extends JsonResource
+{
+    public function toArray(Request $request): array
+    {
+        $components = $this->getOption('components', []);
+        $materialSummary = $this->getOption('material_summary');
+
+        // material_summary가 없으면 components에서 계산
+        if (empty($materialSummary) && ! empty($components)) {
+            $materialSummary = $this->calcMaterialSummary($components);
+        }
+
+        return [
+            'id' => $this->id,
+            'code' => $this->code,
+            'name' => $this->name,
+            'item_type' => $this->item_type,
+            'item_category' => $this->item_category,
+            'is_active' => $this->is_active,
+            // 모델 속성
+            'model_name' => $this->getOption('model_name'),
+            'check_type' => $this->getOption('check_type'),
+            'rail_width' => $this->getOption('rail_width'),
+            'rail_length' => $this->getOption('rail_length'),
+            'finishing_type' => $this->getOption('finishing_type'),
+            'item_sep' => $this->getOption('item_sep'),
+            'model_UA' => $this->getOption('model_UA'),
+            'search_keyword' => $this->getOption('search_keyword'),
+            'author' => $this->getOption('author'),
+            'memo' => $this->getOption('memo'),
+            'registration_date' => $this->getOption('registration_date'),
+            // 케이스(SHUTTERBOX_MODEL) 전용
+            'exit_direction' => $this->getOption('exit_direction'),
+            'front_bottom_width' => $this->getOption('front_bottom_width'),
+            'box_width' => $this->getOption('box_width'),
+            'box_height' => $this->getOption('box_height'),
+            // 하단마감재(BOTTOMBAR_MODEL) 전용
+            'bar_width' => $this->getOption('bar_width'),
+            'bar_height' => $this->getOption('bar_height'),
+            // 부품 조합
+            'components' => $components,
+            'material_summary' => $materialSummary,
+            'component_count' => count($components),
+            // 메타
+            'created_at' => $this->created_at?->format('Y-m-d H:i:s'),
+            'updated_at' => $this->updated_at?->format('Y-m-d H:i:s'),
+        ];
+    }
+
+    private function calcMaterialSummary(array $components): array
+    {
+        $summary = [];
+        foreach ($components as $comp) {
+            $material = $comp['material'] ?? null;
+            $widthSum = $comp['width_sum'] ?? 0;
+            $qty = $comp['quantity'] ?? 1;
+            if ($material && $widthSum) {
+                $summary[$material] = ($summary[$material] ?? 0) + ($widthSum * $qty);
+            }
+        }
+
+        return $summary;
+    }
+}

app/Jobs/Barobill/SyncBarobillDataJob.php

@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Jobs\Barobill;
+
+use App\Models\Barobill\BarobillMember;
+use App\Services\Barobill\BarobillBankSyncService;
+use App\Services\Barobill\BarobillCardSyncService;
+use Carbon\Carbon;
+use Illuminate\Bus\Queueable;
+use Illuminate\Contracts\Queue\ShouldQueue;
+use Illuminate\Foundation\Bus\Dispatchable;
+use Illuminate\Queue\InteractsWithQueue;
+use Illuminate\Queue\SerializesModels;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 바로빌 데이터 자동 동기화 Job
+ *
+ * 스케줄러에서 매일 실행하여 활성 회원의 은행/카드 거래내역을 동기화한다.
+ */
+class SyncBarobillDataJob implements ShouldQueue
+{
+    use Dispatchable, InteractsWithQueue, Queueable, SerializesModels;
+
+    public int $tries = 3;
+
+    public int $timeout = 300;
+
+    public function __construct(
+        private string $syncType = 'all',
+    ) {}
+
+    public function handle(
+        BarobillBankSyncService $bankSyncService,
+        BarobillCardSyncService $cardSyncService,
+    ): void {
+        $members = BarobillMember::withoutGlobalScopes()
+            ->where('status', 'active')
+            ->where('server_mode', 'production')
+            ->get();
+
+        if ($members->isEmpty()) {
+            Log::info('[SyncBarobill] 활성 회원 없음, 스킵');
+
+            return;
+        }
+
+        $yesterday = Carbon::yesterday()->format('Ymd');
+        $today = Carbon::today()->format('Ymd');
+
+        foreach ($members as $member) {
+            try {
+                if (in_array($this->syncType, ['all', 'bank'])) {
+                    $result = $bankSyncService->syncIfNeeded(
+                        $member->tenant_id,
+                        $yesterday,
+                        $today
+                    );
+                    Log::info('[SyncBarobill] 은행 동기화 완료', [
+                        'tenant_id' => $member->tenant_id,
+                        'result' => $result,
+                    ]);
+                }
+
+                if (in_array($this->syncType, ['all', 'card'])) {
+                    $result = $cardSyncService->syncCardTransactions(
+                        $member->tenant_id,
+                        $yesterday,
+                        $today
+                    );
+                    Log::info('[SyncBarobill] 카드 동기화 완료', [
+                        'tenant_id' => $member->tenant_id,
+                        'result' => $result,
+                    ]);
+                }
+            } catch (\Throwable $e) {
+                Log::error('[SyncBarobill] 동기화 실패', [
+                    'tenant_id' => $member->tenant_id,
+                    'sync_type' => $this->syncType,
+                    'error' => $e->getMessage(),
+                ]);
+            }
+        }
+    }
+}

app/Models/Documents/DocumentTemplateSection.php

@@ -12,7 +12,8 @@
  * @property int $id
  * @property int $template_id
  * @property string $title 섹션 제목
- * @property string|null $image_path 검사 기준 이미지 경로
+ * @property string|null $image_path 검사 기준 이미지 경로 (R2 key)
+ * @property int|null $file_id 도해 이미지 파일 ID (files 테이블 참조)
  * @property int $sort_order 정렬 순서
  */
 class DocumentTemplateSection extends Model
@@ -24,6 +25,7 @@ class DocumentTemplateSection extends Model
         'title',
         'description',
         'image_path',
+        'file_id',
         'sort_order',
     ];
 

app/Models/Equipment/Equipment.php

@@ -72,12 +72,12 @@ public function setOption(string $key, mixed $value): self
 
     public function manager(): BelongsTo
     {
-        return $this->belongsTo(\App\Models\User::class, 'manager_id');
+        return $this->belongsTo(\App\Models\Members\User::class, 'manager_id');
     }
 
     public function subManager(): BelongsTo
     {
-        return $this->belongsTo(\App\Models\User::class, 'sub_manager_id');
+        return $this->belongsTo(\App\Models\Members\User::class, 'sub_manager_id');
     }
 
     public function canInspect(?int $userId = null): bool

app/Models/Equipment/EquipmentInspection.php

@@ -33,7 +33,7 @@ public function equipment(): BelongsTo
 
     public function inspector(): BelongsTo
     {
-        return $this->belongsTo(\App\Models\User::class, 'inspector_id');
+        return $this->belongsTo(\App\Models\Members\User::class, 'inspector_id');
     }
 
     public function details(): HasMany

app/Models/Equipment/EquipmentRepair.php

@@ -57,6 +57,6 @@ public function equipment(): BelongsTo
 
     public function repairer(): BelongsTo
     {
-        return $this->belongsTo(\App\Models\User::class, 'repaired_by');
+        return $this->belongsTo(\App\Models\Members\User::class, 'repaired_by');
     }
 }

app/Models/Finance/CorporateVehicle.php

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

app/Models/Items/Item.php

@@ -51,6 +51,24 @@ class Item extends Model
         'deleted_at',
     ];
 
+    protected $appends = [
+        'specification',
+    ];
+
+    /**
+     * 규격 accessor — attributes JSON 내 spec/specification 값을 최상위 필드로 노출
+     */
+    public function getSpecificationAttribute(): ?string
+    {
+        $attrs = $this->getAttributeValue('attributes');
+
+        if (is_array($attrs)) {
+            return $attrs['spec'] ?? $attrs['specification'] ?? null;
+        }
+
+        return null;
+    }
+
     /**
      * item_type 상수
      */
@@ -182,6 +200,24 @@ public function scopeActive($query)
         return $query->where('is_active', true);
     }
 
+    // ──────────────────────────────────────────────────────────────
+    // options 헬퍼
+    // ──────────────────────────────────────────────────────────────
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): self
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+
     // ──────────────────────────────────────────────────────────────
     // 헬퍼 메서드
     // ──────────────────────────────────────────────────────────────

app/Models/Orders/Order.php

@@ -78,6 +78,8 @@ class Order extends Model
 
     public const TYPE_PURCHASE = 'PURCHASE'; // 발주
 
+    public const TYPE_STOCK = 'STOCK'; // 재고생산
+
     // 매출 인식 시점
     public const SALES_ON_ORDER_CONFIRM = 'on_order_confirm'; // 수주확정 시
 
@@ -338,4 +340,46 @@ public static function createFromQuote(Quote $quote, string $orderNo): self
             ],
         ]);
     }
+
+    /**
+     * 견적의 개소(location) 단위로 수주 생성
+     * 다중 개소 견적 → 개소별 독립 수주
+     */
+    public static function createFromQuoteLocation(Quote $quote, string $orderNo, array $locItem, ?array $bomResult): self
+    {
+        $qty = (int) ($locItem['quantity'] ?? 1);
+        $grandTotal = $bomResult['grand_total'] ?? 0;
+        $supplyAmount = $grandTotal * $qty;
+        $floor = $locItem['floor'] ?? '';
+        $symbol = $locItem['code'] ?? '';
+        $locLabel = trim("{$floor} {$symbol}") ?: '';
+        $siteName = $quote->site_name;
+        if ($locLabel) {
+            $siteName = "{$siteName} [{$locLabel}]";
+        }
+
+        return new self([
+            'tenant_id' => $quote->tenant_id,
+            'quote_id' => $quote->id,
+            'order_no' => $orderNo,
+            'order_type_code' => self::TYPE_ORDER,
+            'status_code' => self::STATUS_DRAFT,
+            'client_id' => $quote->client_id,
+            'client_name' => $quote->client?->name,
+            'client_contact' => $quote->contact,
+            'site_name' => $siteName,
+            'quantity' => $qty,
+            'supply_amount' => $supplyAmount,
+            'tax_amount' => round($supplyAmount * 0.1, 2),
+            'total_amount' => round($supplyAmount * 1.1, 2),
+            'delivery_date' => $quote->completion_date,
+            'memo' => $quote->remarks,
+            'options' => [
+                'manager_name' => $quote->manager,
+                'product_code' => $locItem['productCode'] ?? null,
+                'location_floor' => $floor,
+                'location_code' => $symbol,
+            ],
+        ]);
+    }
 }

app/Models/Production/BendingItemMapping.php

@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Models\Production;
+
+use App\Models\Items\Item;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BendingItemMapping extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'bending_item_mappings';
+
+    protected $fillable = [
+        'tenant_id',
+        'prod_code',
+        'spec_code',
+        'length_code',
+        'item_id',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+    ];
+
+    public function item(): BelongsTo
+    {
+        return $this->belongsTo(Item::class);
+    }
+}

app/Models/Qualitys/QualityDocument.php

@@ -2,6 +2,7 @@
 
 namespace App\Models\Qualitys;
 
+use App\Models\Commons\File;
 use App\Models\Members\User;
 use App\Models\Orders\Client;
 use App\Traits\Auditable;
@@ -72,6 +73,12 @@ public function performanceReport()
         return $this->hasOne(PerformanceReport::class);
     }
 
+    public function file()
+    {
+        return $this->hasOne(File::class, 'document_id')
+            ->where('document_type', static::class);
+    }
+
     // ===== 채번 =====
 
     public static function generateDocNumber(int $tenantId): string

app/Models/Quote/Quote.php

@@ -331,11 +331,21 @@ public function scopeSearch($query, ?string $keyword)
 
     /**
      * 수정 가능 여부 확인
-     * - 모든 상태에서 수정 가능 (finalized, converted 포함)
-     * - 수주 전환된 견적 수정 시 연결된 수주도 함께 동기화됨
+     * - 생산지시가 존재하는 수주에 연결된 견적은 수정 불가
+     * - 그 외 모든 상태에서 수정 가능 (finalized, converted 포함)
      */
     public function isEditable(): bool
     {
+        if ($this->order_id) {
+            $hasWorkOrders = Order::where('id', $this->order_id)
+                ->whereHas('workOrders')
+                ->exists();
+
+            if ($hasWorkOrders) {
+                return false;
+            }
+        }
+
         return true;
     }
 

app/Models/Tenants/CorporateVehicle.php

@@ -0,0 +1,61 @@
+<?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 CorporateVehicle extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'plate_number',
+        'model',
+        'vehicle_type',
+        'ownership_type',
+        'year',
+        'driver',
+        'status',
+        'mileage',
+        'memo',
+        'purchase_date',
+        'purchase_price',
+        'contract_date',
+        'rent_company',
+        'rent_company_tel',
+        'rent_period',
+        'agreed_mileage',
+        'vehicle_price',
+        'residual_value',
+        'deposit',
+        'monthly_rent',
+        'monthly_rent_tax',
+        'insurance_company',
+        'insurance_company_tel',
+    ];
+
+    protected $casts = [
+        'year' => 'integer',
+        'mileage' => 'integer',
+        'purchase_price' => 'integer',
+        'vehicle_price' => 'integer',
+        'residual_value' => 'integer',
+        'deposit' => 'integer',
+        'monthly_rent' => 'integer',
+        'monthly_rent_tax' => 'integer',
+    ];
+
+    public function logs(): HasMany
+    {
+        return $this->hasMany(VehicleLog::class, 'vehicle_id');
+    }
+
+    public function maintenances(): HasMany
+    {
+        return $this->hasMany(VehicleMaintenance::class, 'vehicle_id');
+    }
+}

app/Models/Tenants/Shipment.php

@@ -147,7 +147,7 @@ public function vehicleDispatches(): HasMany
      */
     public function client(): BelongsTo
     {
-        return $this->belongsTo(\App\Models\Clients\Client::class);
+        return $this->belongsTo(\App\Models\Orders\Client::class);
     }
 
     /**

app/Models/Tenants/ShipmentItem.php

@@ -25,6 +25,8 @@ class ShipmentItem extends Model
         'unit',
         'lot_no',
         'stock_lot_id',
+        'order_item_id',
+        'work_order_item_id',
         'remarks',
     ];
 
@@ -34,6 +36,8 @@ class ShipmentItem extends Model
         'quantity' => 'decimal:2',
         'shipment_id' => 'integer',
         'stock_lot_id' => 'integer',
+        'order_item_id' => 'integer',
+        'work_order_item_id' => 'integer',
     ];
 
     /**
@@ -52,6 +56,22 @@ public function stockLot(): BelongsTo
         return $this->belongsTo(StockLot::class);
     }
 
+    /**
+     * 수주 품목 관계
+     */
+    public function orderItem(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Orders\OrderItem::class);
+    }
+
+    /**
+     * 작업지시 품목 관계
+     */
+    public function workOrderItem(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\WorkOrders\WorkOrderItem::class);
+    }
+
     /**
      * 다음 순번 가져오기
      */

app/Models/Tenants/StockTransaction.php

@@ -50,6 +50,8 @@ class StockTransaction extends Model
 
     public const REASON_PRODUCTION_OUTPUT = 'production_output';
 
+    public const REASON_ADJUSTMENT = 'adjustment';
+
     public const REASONS = [
         self::REASON_RECEIVING => '입고',
         self::REASON_WORK_ORDER_INPUT => '생산투입',
@@ -57,6 +59,7 @@ class StockTransaction extends Model
         self::REASON_ORDER_CONFIRM => '수주확정',
         self::REASON_ORDER_CANCEL => '수주취소',
         self::REASON_PRODUCTION_OUTPUT => '생산입고',
+        self::REASON_ADJUSTMENT => '재고조정',
     ];
 
     protected $fillable = [

app/Models/Tenants/Tenant.php

@@ -18,6 +18,32 @@ class Tenant extends Model
 {
     use ModelTrait, SoftDeletes;
 
+    // 데모 테넌트 유형 상수
+    const TYPE_STD = 'STD';
+
+    const TYPE_TPL = 'TPL';
+
+    const TYPE_HQ = 'HQ';
+
+    const TYPE_DEMO_SHOWCASE = 'DEMO_SHOWCASE';
+
+    const TYPE_DEMO_PARTNER = 'DEMO_PARTNER';
+
+    const TYPE_DEMO_TRIAL = 'DEMO_TRIAL';
+
+    const DEMO_TYPES = [
+        self::TYPE_DEMO_SHOWCASE,
+        self::TYPE_DEMO_PARTNER,
+        self::TYPE_DEMO_TRIAL,
+    ];
+
+    // 데모 options 키 상수
+    const OPTION_DEMO_PRESET = 'demo_preset';
+
+    const OPTION_DEMO_LIMITS = 'demo_limits';
+
+    const OPTION_DEMO_READ_ONLY = 'demo_read_only';
+
     protected $fillable = [
         'company_name',
         'code',
@@ -47,6 +73,7 @@ class Tenant extends Model
 
     protected $casts = [
         'trial_ends_at' => 'datetime',
+        'demo_expires_at' => 'datetime',
         'expires_at' => 'datetime',
         'last_paid_at' => 'datetime',
         'max_users' => 'integer',
@@ -244,4 +271,133 @@ private function formatBytes(int $bytes): string
 
         return round($bytes, 2).' '.$units[$pow];
     }
+
+    // ─── options 헬퍼 메서드 ───
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): self
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+
+    // ─── 데모 테넌트 관련 메서드 ───
+
+    /**
+     * 데모 테넌트인지 확인 (모든 데모 유형)
+     */
+    public function isDemoTenant(): bool
+    {
+        return in_array($this->tenant_type, self::DEMO_TYPES);
+    }
+
+    /**
+     * 데모 쇼케이스(공용 읽기전용)인지 확인
+     */
+    public function isDemoShowcase(): bool
+    {
+        return $this->tenant_type === self::TYPE_DEMO_SHOWCASE;
+    }
+
+    /**
+     * 파트너 데모인지 확인
+     */
+    public function isDemoPartner(): bool
+    {
+        return $this->tenant_type === self::TYPE_DEMO_PARTNER;
+    }
+
+    /**
+     * 고객 체험 데모인지 확인
+     */
+    public function isDemoTrial(): bool
+    {
+        return $this->tenant_type === self::TYPE_DEMO_TRIAL;
+    }
+
+    /**
+     * 데모 만료 여부 확인
+     */
+    public function isDemoExpired(): bool
+    {
+        if (! $this->isDemoTenant()) {
+            return false;
+        }
+
+        // 쇼케이스는 만료 없음
+        if ($this->isDemoShowcase()) {
+            return false;
+        }
+
+        return $this->demo_expires_at && now()->gt($this->demo_expires_at);
+    }
+
+    /**
+     * 데모 읽기전용인지 확인
+     */
+    public function isDemoReadOnly(): bool
+    {
+        return $this->isDemoShowcase()
+            || $this->getOption(self::OPTION_DEMO_READ_ONLY, false);
+    }
+
+    /**
+     * 데모 테넌트만 조회하는 스코프
+     */
+    public function scopeDemo($query)
+    {
+        return $query->whereIn('tenant_type', self::DEMO_TYPES);
+    }
+
+    /**
+     * 데모 프리셋 조회
+     */
+    public function getDemoPreset(): ?string
+    {
+        return $this->getOption(self::OPTION_DEMO_PRESET);
+    }
+
+    /**
+     * 데모 수량 제한 조회
+     */
+    public function getDemoLimits(): array
+    {
+        return $this->getOption(self::OPTION_DEMO_LIMITS, [
+            'max_items' => 100,
+            'max_orders' => 50,
+            'max_productions' => 30,
+            'max_users' => 5,
+            'max_storage_gb' => 1,
+            'max_ai_tokens' => 100000,
+        ]);
+    }
+
+    /**
+     * 데모 → 정식 테넌트로 전환
+     * fillable 밖의 컬럼이므로 forceFill 사용
+     */
+    public function convertToProduction(): void
+    {
+        $this->forceFill([
+            'tenant_type' => self::TYPE_STD,
+            'demo_expires_at' => null,
+            'demo_source_partner_id' => null,
+        ])->save();
+
+        // options에서 데모 관련 키 제거
+        $options = $this->options ?? [];
+        unset(
+            $options[self::OPTION_DEMO_PRESET],
+            $options[self::OPTION_DEMO_LIMITS],
+            $options[self::OPTION_DEMO_READ_ONLY]
+        );
+        $this->update(['options' => $options ?: null]);
+    }
 }

app/Models/Tenants/VehicleLog.php

@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class VehicleLog extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'vehicle_id',
+        'log_date',
+        'department',
+        'driver_name',
+        'trip_type',
+        'departure_type',
+        'departure_name',
+        'departure_address',
+        'arrival_type',
+        'arrival_name',
+        'arrival_address',
+        'distance_km',
+        'note',
+    ];
+
+    protected $casts = [
+        'vehicle_id' => 'integer',
+        'distance_km' => 'integer',
+    ];
+
+    public function vehicle(): BelongsTo
+    {
+        return $this->belongsTo(CorporateVehicle::class, 'vehicle_id');
+    }
+}

app/Models/Tenants/VehicleMaintenance.php

@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class VehicleMaintenance extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'vehicle_id',
+        'date',
+        'category',
+        'description',
+        'amount',
+        'mileage',
+        'vendor',
+        'memo',
+    ];
+
+    protected $casts = [
+        'vehicle_id' => 'integer',
+        'amount' => 'integer',
+        'mileage' => 'integer',
+    ];
+
+    public function vehicle(): BelongsTo
+    {
+        return $this->belongsTo(CorporateVehicle::class, 'vehicle_id');
+    }
+}

app/Services/ApprovalService.php

@@ -1536,7 +1536,7 @@ private function generateDocumentNumber(int $tenantId): string
         $prefix = 'AP';
         $date = now()->format('Ymd');
 
-        $lastNumber = Approval::query()
+        $lastNumber = Approval::withTrashed()
             ->where('tenant_id', $tenantId)
             ->where('document_number', 'like', "{$prefix}-{$date}-%")
             ->orderByDesc('document_number')

app/Services/Barobill/BarobillBankSyncService.php

@@ -0,0 +1,293 @@
+<?php
+
+namespace App\Services\Barobill;
+
+use App\Models\Barobill\BarobillBankSyncStatus;
+use App\Models\Barobill\BarobillMember;
+use App\Services\Service;
+use Carbon\Carbon;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 바로빌 은행 거래내역 동기화 서비스 (API 독립 구현)
+ *
+ * MNG의 BarobillBankSyncService 패턴을 참고하여 독립 작성.
+ * SOAP API를 호출하여 은행 거래내역을 DB에 캐시/동기화한다.
+ */
+class BarobillBankSyncService extends Service
+{
+    public function __construct(
+        protected BarobillSoapService $soapService
+    ) {}
+
+    /**
+     * 지정 기간의 거래내역이 최신인지 확인하고, 필요 시 바로빌 API에서 동기화
+     */
+    public function syncIfNeeded(int $tenantId, string $startDateYmd, string $endDateYmd): array
+    {
+        $member = BarobillMember::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->first();
+
+        if (! $member || empty($member->barobill_id)) {
+            return ['success' => false, 'error' => '바로빌 회원 정보 없음'];
+        }
+
+        $this->soapService->initForMember($member);
+
+        $accounts = $this->getRegisteredAccounts($member);
+        if (empty($accounts)) {
+            return ['success' => true, 'message' => '등록된 계좌 없음', 'synced' => 0];
+        }
+
+        $currentYearMonth = Carbon::now()->format('Ym');
+        $chunks = $this->splitDateRangeMonthly($startDateYmd, $endDateYmd);
+        $totalSynced = 0;
+
+        foreach ($accounts as $acc) {
+            $accNum = $acc['bankAccountNum'];
+
+            foreach ($chunks as $chunk) {
+                $yearMonth = substr($chunk['start'], 0, 6);
+                $isCurrentMonth = ($yearMonth === $currentYearMonth);
+
+                $syncStatus = BarobillBankSyncStatus::withoutGlobalScopes()
+                    ->where('tenant_id', $tenantId)
+                    ->where('bank_account_num', $accNum)
+                    ->where('synced_year_month', $yearMonth)
+                    ->first();
+
+                if ($syncStatus) {
+                    if (! $isCurrentMonth) {
+                        continue;
+                    }
+                    if ($syncStatus->synced_at && $syncStatus->synced_at->diffInMinutes(now()) < 10) {
+                        continue;
+                    }
+                }
+
+                $count = $this->fetchAndCache(
+                    $tenantId,
+                    $member->barobill_id,
+                    $accNum,
+                    $acc['bankName'],
+                    $acc['bankCode'],
+                    $chunk['start'],
+                    $chunk['end'],
+                    $yearMonth
+                );
+                $totalSynced += $count;
+            }
+        }
+
+        return [
+            'success' => true,
+            'synced' => $totalSynced,
+            'accounts' => count($accounts),
+        ];
+    }
+
+    /**
+     * 바로빌 등록 계좌 목록 조회 (SOAP)
+     */
+    public function getRegisteredAccounts(BarobillMember $member): array
+    {
+        $result = $this->soapService->getBankAccounts($member->biz_no, false);
+        if (! $result['success']) {
+            return [];
+        }
+
+        $data = $result['data'];
+        $accountList = [];
+        if (isset($data->BankAccount)) {
+            $accountList = is_array($data->BankAccount) ? $data->BankAccount : [$data->BankAccount];
+        } elseif (isset($data->BankAccountEx)) {
+            $accountList = is_array($data->BankAccountEx) ? $data->BankAccountEx : [$data->BankAccountEx];
+        }
+
+        $accounts = [];
+        foreach ($accountList as $acc) {
+            if (! is_object($acc)) {
+                continue;
+            }
+            $bankAccountNum = $acc->BankAccountNum ?? '';
+            if (empty($bankAccountNum) || (is_numeric($bankAccountNum) && $bankAccountNum < 0)) {
+                continue;
+            }
+            $accounts[] = [
+                'bankAccountNum' => $bankAccountNum,
+                'bankCode' => $acc->BankCode ?? '',
+                'bankName' => $acc->BankName ?? '',
+            ];
+        }
+
+        return $accounts;
+    }
+
+    /**
+     * 바로빌 API에서 거래내역을 가져와 DB에 캐시
+     */
+    protected function fetchAndCache(
+        int $tenantId,
+        string $userId,
+        string $accNum,
+        string $bankName,
+        string $bankCode,
+        string $startDate,
+        string $endDate,
+        string $yearMonth
+    ): int {
+        $result = $this->soapService->call('bankaccount', 'GetPeriodBankAccountTransLog', [
+            'ID' => $userId,
+            'BankAccountNum' => $accNum,
+            'StartDate' => $startDate,
+            'EndDate' => $endDate,
+            'TransDirection' => 1,
+            'CountPerPage' => 1000,
+            'CurrentPage' => 1,
+            'OrderDirection' => 2,
+        ]);
+
+        if (! $result['success']) {
+            $errorCode = $result['error_code'] ?? 0;
+            if (in_array($errorCode, [-25005, -25001])) {
+                $this->updateSyncStatus($tenantId, $accNum, $yearMonth);
+            }
+
+            return 0;
+        }
+
+        $chunkData = $result['data'];
+
+        if (is_numeric($chunkData) && $chunkData < 0) {
+            if (in_array((int) $chunkData, [-25005, -25001])) {
+                $this->updateSyncStatus($tenantId, $accNum, $yearMonth);
+            }
+
+            return 0;
+        }
+
+        $rawLogs = [];
+        if (isset($chunkData->BankAccountLogList) && isset($chunkData->BankAccountLogList->BankAccountTransLog)) {
+            $logs = $chunkData->BankAccountLogList->BankAccountTransLog;
+            $rawLogs = is_array($logs) ? $logs : [$logs];
+        }
+
+        $count = 0;
+        if (! empty($rawLogs)) {
+            $count = $this->cacheTransactions($tenantId, $accNum, $bankName, $bankCode, $rawLogs);
+            Log::debug("[BankSync] 캐시 저장 ({$startDate}~{$endDate}): {$count}건");
+        }
+
+        $this->updateSyncStatus($tenantId, $accNum, $yearMonth);
+
+        return $count;
+    }
+
+    /**
+     * API 응답을 DB에 배치 저장
+     */
+    protected function cacheTransactions(int $tenantId, string $accNum, string $bankName, string $bankCode, array $rawLogs): int
+    {
+        $rows = [];
+        $now = now();
+
+        foreach ($rawLogs as $log) {
+            $transDT = $log->TransDT ?? '';
+            $transDate = strlen($transDT) >= 8 ? substr($transDT, 0, 8) : '';
+            $transTime = strlen($transDT) >= 14 ? substr($transDT, 8, 6) : '';
+            $deposit = floatval($log->Deposit ?? 0);
+            $withdraw = floatval($log->Withdraw ?? 0);
+            $balance = floatval($log->Balance ?? 0);
+            $summary = $log->TransRemark1 ?? $log->Summary ?? '';
+            $remark2 = $log->TransRemark2 ?? '';
+
+            $cleanSummary = $this->cleanSummary($summary, $remark2);
+
+            $rows[] = [
+                'tenant_id' => $tenantId,
+                'bank_account_num' => $log->BankAccountNum ?? $accNum,
+                'bank_code' => $log->BankCode ?? $bankCode,
+                'bank_name' => $log->BankName ?? $bankName,
+                'trans_date' => $transDate,
+                'trans_time' => $transTime,
+                'trans_dt' => $transDT,
+                'deposit' => $deposit,
+                'withdraw' => $withdraw,
+                'balance' => $balance,
+                'summary' => $cleanSummary,
+                'cast' => $remark2,
+                'memo' => $log->Memo ?? '',
+                'trans_office' => $log->TransOffice ?? '',
+                'is_manual' => false,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ];
+        }
+
+        $inserted = 0;
+        foreach (array_chunk($rows, 100) as $batch) {
+            $inserted += DB::table('barobill_bank_transactions')->insertOrIgnore($batch);
+        }
+
+        return $inserted;
+    }
+
+    protected function updateSyncStatus(int $tenantId, string $accNum, string $yearMonth): void
+    {
+        BarobillBankSyncStatus::withoutGlobalScopes()->updateOrCreate(
+            [
+                'tenant_id' => $tenantId,
+                'bank_account_num' => $accNum,
+                'synced_year_month' => $yearMonth,
+            ],
+            ['synced_at' => now()]
+        );
+    }
+
+    /**
+     * 기간을 월별 청크로 분할
+     */
+    protected function splitDateRangeMonthly(string $startDate, string $endDate): array
+    {
+        $start = Carbon::createFromFormat('Ymd', $startDate)->startOfDay();
+        $end = Carbon::createFromFormat('Ymd', $endDate)->endOfDay();
+
+        $chunks = [];
+        $cursor = $start->copy();
+
+        while ($cursor->lte($end)) {
+            $chunkStart = $cursor->copy();
+            $chunkEnd = $cursor->copy()->endOfMonth()->startOfDay();
+
+            if ($chunkEnd->gt($end)) {
+                $chunkEnd = $end->copy()->startOfDay();
+            }
+
+            $chunks[] = [
+                'start' => $chunkStart->format('Ymd'),
+                'end' => $chunkEnd->format('Ymd'),
+            ];
+
+            $cursor = $chunkStart->copy()->addMonth()->startOfMonth();
+        }
+
+        return $chunks;
+    }
+
+    /**
+     * 요약 정리 (중복 정보 제거)
+     */
+    protected function cleanSummary(string $summary, string $remark): string
+    {
+        $summary = trim($summary);
+        $remark = trim($remark);
+
+        if (! empty($remark) && str_contains($summary, $remark)) {
+            $summary = trim(str_replace($remark, '', $summary));
+        }
+
+        return $summary;
+    }
+}

app/Services/Barobill/BarobillCardSyncService.php

@@ -0,0 +1,186 @@
+<?php
+
+namespace App\Services\Barobill;
+
+use App\Models\Barobill\BarobillMember;
+use App\Services\Service;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 바로빌 카드 거래내역 동기화 서비스 (API 독립 구현)
+ *
+ * MNG의 EcardController 카드 조회 패턴을 참고하여 독립 작성.
+ * SOAP API를 호출하여 카드 거래내역을 DB에 캐시/동기화한다.
+ */
+class BarobillCardSyncService extends Service
+{
+    public function __construct(
+        protected BarobillSoapService $soapService
+    ) {}
+
+    /**
+     * 카드 거래내역 동기화
+     */
+    public function syncCardTransactions(int $tenantId, string $startDateYmd, string $endDateYmd): array
+    {
+        $member = BarobillMember::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->first();
+
+        if (! $member || empty($member->barobill_id)) {
+            return ['success' => false, 'error' => '바로빌 회원 정보 없음'];
+        }
+
+        $this->soapService->initForMember($member);
+
+        $cards = $this->getRegisteredCards($member);
+        if (empty($cards)) {
+            return ['success' => true, 'message' => '등록된 카드 없음', 'synced' => 0];
+        }
+
+        $totalSynced = 0;
+
+        foreach ($cards as $card) {
+            $cardNum = $card['cardNum'];
+
+            $result = $this->soapService->getPeriodCardLog(
+                $member->biz_no,
+                $member->barobill_id,
+                $cardNum,
+                $startDateYmd,
+                $endDateYmd
+            );
+
+            if (! $result['success']) {
+                Log::warning("[CardSync] 카드 조회 실패: {$cardNum}", [
+                    'error' => $result['error'] ?? '',
+                ]);
+
+                continue;
+            }
+
+            $data = $result['data'];
+
+            if (is_numeric($data) && $data < 0) {
+                continue;
+            }
+
+            $rawLogs = [];
+            if (isset($data->CardLogList) && isset($data->CardLogList->CardLog)) {
+                $logs = $data->CardLogList->CardLog;
+                $rawLogs = is_array($logs) ? $logs : [$logs];
+            }
+
+            if (! empty($rawLogs)) {
+                $count = $this->cacheTransactions(
+                    $tenantId,
+                    $cardNum,
+                    $card['cardCompany'],
+                    $card['cardCompanyName'],
+                    $rawLogs
+                );
+                $totalSynced += $count;
+                Log::debug("[CardSync] 카드 {$cardNum}: {$count}건 저장");
+            }
+        }
+
+        return [
+            'success' => true,
+            'synced' => $totalSynced,
+            'cards' => count($cards),
+        ];
+    }
+
+    /**
+     * 바로빌 등록 카드 목록 조회 (SOAP)
+     */
+    public function getRegisteredCards(BarobillMember $member): array
+    {
+        $result = $this->soapService->getCards($member->biz_no, false);
+        if (! $result['success']) {
+            return [];
+        }
+
+        $data = $result['data'];
+        $cardList = [];
+        if (isset($data->CardEx2)) {
+            $cardList = is_array($data->CardEx2) ? $data->CardEx2 : [$data->CardEx2];
+        } elseif (isset($data->Card)) {
+            $cardList = is_array($data->Card) ? $data->Card : [$data->Card];
+        }
+
+        $cards = [];
+        foreach ($cardList as $card) {
+            if (! is_object($card)) {
+                continue;
+            }
+            $cardNum = $card->CardNum ?? '';
+            if (empty($cardNum) || (is_numeric($cardNum) && $cardNum < 0)) {
+                continue;
+            }
+            $cards[] = [
+                'cardNum' => $cardNum,
+                'cardCompany' => $card->CardCompany ?? '',
+                'cardCompanyName' => BarobillSoapService::$cardCompanyCodes[$card->CardCompany ?? ''] ?? '',
+                'alias' => $card->Alias ?? '',
+            ];
+        }
+
+        return $cards;
+    }
+
+    /**
+     * API 응답을 DB에 배치 저장
+     */
+    protected function cacheTransactions(
+        int $tenantId,
+        string $cardNum,
+        string $cardCompany,
+        string $cardCompanyName,
+        array $rawLogs
+    ): int {
+        $rows = [];
+        $now = now();
+
+        foreach ($rawLogs as $log) {
+            $useDT = $log->UseDT ?? '';
+            $useDate = strlen($useDT) >= 8 ? substr($useDT, 0, 8) : '';
+            $useTime = strlen($useDT) >= 14 ? substr($useDT, 8, 6) : '';
+
+            $rows[] = [
+                'tenant_id' => $tenantId,
+                'card_num' => $log->CardNum ?? $cardNum,
+                'card_company' => $log->CardCompany ?? $cardCompany,
+                'card_company_name' => $cardCompanyName,
+                'use_dt' => $useDT,
+                'use_date' => $useDate,
+                'use_time' => $useTime,
+                'approval_num' => $log->ApprovalNum ?? '',
+                'approval_type' => $log->ApprovalType ?? '',
+                'approval_amount' => floatval($log->ApprovalAmount ?? 0),
+                'tax' => floatval($log->Tax ?? 0),
+                'service_charge' => floatval($log->ServiceCharge ?? 0),
+                'payment_plan' => $log->PaymentPlan ?? '',
+                'currency_code' => $log->CurrencyCode ?? '',
+                'merchant_name' => $log->MerchantName ?? '',
+                'merchant_biz_num' => $log->MerchantBizNum ?? '',
+                'merchant_addr' => $log->MerchantAddr ?? '',
+                'merchant_ceo' => '',
+                'merchant_biz_type' => '',
+                'merchant_tel' => '',
+                'use_key' => $log->UseKey ?? '',
+                'is_manual' => false,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ];
+        }
+
+        $inserted = 0;
+        foreach (array_chunk($rows, 100) as $batch) {
+            $inserted += DB::table('barobill_card_transactions')->insertOrIgnore($batch);
+        }
+
+        return $inserted;
+    }
+}

app/Services/Barobill/HometaxSyncService.php

@@ -0,0 +1,116 @@
+<?php
+
+namespace App\Services\Barobill;
+
+use App\Models\Barobill\HometaxInvoice;
+use App\Services\Service;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 홈택스 세금계산서 동기화 서비스 (API 독립 구현)
+ *
+ * MNG의 HometaxSyncService 패턴을 참고하여 독립 작성.
+ * 바로빌 API 응답 데이터를 로컬 DB에 upsert한다.
+ */
+class HometaxSyncService extends Service
+{
+    /**
+     * API 응답 데이터를 로컬 DB에 동기화
+     *
+     * @param  array  $invoices  API에서 받은 세금계산서 목록
+     * @param  int  $tenantId  테넌트 ID
+     * @param  string  $invoiceType  'sales' 또는 'purchase'
+     * @return array 동기화 결과
+     */
+    public function syncInvoices(array $invoices, int $tenantId, string $invoiceType): array
+    {
+        $result = [
+            'inserted' => 0,
+            'updated' => 0,
+            'failed' => 0,
+            'total' => count($invoices),
+        ];
+
+        if (empty($invoices)) {
+            return $result;
+        }
+
+        DB::beginTransaction();
+
+        try {
+            foreach ($invoices as $apiData) {
+                if (empty($apiData['ntsConfirmNum'])) {
+                    $result['failed']++;
+
+                    continue;
+                }
+
+                $modelData = HometaxInvoice::fromApiData($apiData, $tenantId, $invoiceType);
+
+                $existing = HometaxInvoice::withoutGlobalScopes()
+                    ->where('tenant_id', $tenantId)
+                    ->where('nts_confirm_num', $modelData['nts_confirm_num'])
+                    ->where('invoice_type', $invoiceType)
+                    ->first();
+
+                if ($existing) {
+                    $existing->update([
+                        'write_date' => $modelData['write_date'],
+                        'issue_date' => $modelData['issue_date'],
+                        'invoicer_corp_num' => $modelData['invoicer_corp_num'],
+                        'invoicer_corp_name' => $modelData['invoicer_corp_name'],
+                        'invoicer_ceo_name' => $modelData['invoicer_ceo_name'],
+                        'invoicee_corp_num' => $modelData['invoicee_corp_num'],
+                        'invoicee_corp_name' => $modelData['invoicee_corp_name'],
+                        'invoicee_ceo_name' => $modelData['invoicee_ceo_name'],
+                        'supply_amount' => $modelData['supply_amount'],
+                        'tax_amount' => $modelData['tax_amount'],
+                        'total_amount' => $modelData['total_amount'],
+                        'tax_type' => $modelData['tax_type'],
+                        'purpose_type' => $modelData['purpose_type'],
+                        'item_name' => $modelData['item_name'],
+                        'remark' => $modelData['remark'],
+                        'synced_at' => now(),
+                    ]);
+                    $result['updated']++;
+                } else {
+                    HometaxInvoice::create($modelData);
+                    $result['inserted']++;
+                }
+            }
+
+            DB::commit();
+
+            Log::info('[HometaxSync] 동기화 완료', [
+                'tenant_id' => $tenantId,
+                'invoice_type' => $invoiceType,
+                'result' => $result,
+            ]);
+        } catch (\Throwable $e) {
+            DB::rollBack();
+            Log::error('[HometaxSync] 동기화 실패', [
+                'tenant_id' => $tenantId,
+                'invoice_type' => $invoiceType,
+                'error' => $e->getMessage(),
+            ]);
+            throw $e;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 마지막 동기화 시간 조회
+     */
+    public function getLastSyncTime(int $tenantId, string $invoiceType): ?string
+    {
+        $lastSync = HometaxInvoice::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('invoice_type', $invoiceType)
+            ->orderByDesc('synced_at')
+            ->value('synced_at');
+
+        return $lastSync?->format('Y-m-d H:i:s');
+    }
+}

app/Services/BendingCodeService.php

@@ -0,0 +1,182 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Orders\Order;
+use App\Models\Production\BendingItemMapping;
+
+class BendingCodeService extends Service
+{
+    // =========================================================================
+    // 제품 코드 (7종)
+    // =========================================================================
+    public const PRODUCTS = [
+        ['code' => 'R', 'name' => '가이드레일(벽면형)'],
+        ['code' => 'S', 'name' => '가이드레일(측면형)'],
+        ['code' => 'G', 'name' => '연기차단재'],
+        ['code' => 'B', 'name' => '하단마감재(스크린)'],
+        ['code' => 'T', 'name' => '하단마감재(철재)'],
+        ['code' => 'L', 'name' => 'L-Bar'],
+        ['code' => 'C', 'name' => '케이스'],
+    ];
+
+    // =========================================================================
+    // 종류 코드 + 사용 가능 제품
+    // =========================================================================
+    public const SPECS = [
+        ['code' => 'M', 'name' => '본체', 'products' => ['R', 'S']],
+        ['code' => 'T', 'name' => '본체(철재)', 'products' => ['R', 'S']],
+        ['code' => 'C', 'name' => 'C형', 'products' => ['R', 'S']],
+        ['code' => 'D', 'name' => 'D형', 'products' => ['R', 'S']],
+        ['code' => 'S', 'name' => 'SUS(마감)', 'products' => ['R', 'S', 'B', 'T']],
+        ['code' => 'U', 'name' => 'SUS(마감)2', 'products' => ['S']],
+        ['code' => 'E', 'name' => 'EGI(마감)', 'products' => ['R', 'S', 'B', 'T']],
+        ['code' => 'I', 'name' => '화이바원단', 'products' => ['G']],
+        ['code' => 'A', 'name' => '스크린용', 'products' => ['L']],
+        ['code' => 'F', 'name' => '전면부', 'products' => ['C']],
+        ['code' => 'P', 'name' => '점검구', 'products' => ['C']],
+        ['code' => 'L', 'name' => '린텔부', 'products' => ['C']],
+        ['code' => 'B', 'name' => '후면코너부', 'products' => ['C']],
+    ];
+
+    // =========================================================================
+    // 모양&길이 코드
+    // =========================================================================
+    public const LENGTHS_SMOKE_BARRIER = [
+        ['code' => '53', 'name' => 'W50 × 3000'],
+        ['code' => '54', 'name' => 'W50 × 4000'],
+        ['code' => '83', 'name' => 'W80 × 3000'],
+        ['code' => '84', 'name' => 'W80 × 4000'],
+    ];
+
+    public const LENGTHS_GENERAL = [
+        ['code' => '12', 'name' => '1219'],
+        ['code' => '24', 'name' => '2438'],
+        ['code' => '30', 'name' => '3000'],
+        ['code' => '35', 'name' => '3500'],
+        ['code' => '40', 'name' => '4000'],
+        ['code' => '41', 'name' => '4150'],
+        ['code' => '42', 'name' => '4200'],
+        ['code' => '43', 'name' => '4300'],
+    ];
+
+    // =========================================================================
+    // 제품+종류 → 원자재(재질) 매핑
+    // =========================================================================
+    public const MATERIAL_MAP = [
+        'G:I' => '화이바원단',
+        'B:S' => 'SUS 1.2T',
+        'B:E' => 'EGI 1.55T',
+        'T:S' => 'SUS 1.2T',
+        'T:E' => 'EGI 1.55T',
+        'L:A' => 'EGI 1.55T',
+        'R:M' => 'EGI 1.55T',
+        'R:T' => 'EGI 1.55T',
+        'R:C' => 'EGI 1.55T',
+        'R:D' => 'EGI 1.55T',
+        'R:S' => 'SUS 1.2T',
+        'R:E' => 'EGI 1.55T',
+        'S:M' => 'EGI 1.55T',
+        'S:T' => 'EGI 1.55T',
+        'S:C' => 'EGI 1.55T',
+        'S:D' => 'EGI 1.55T',
+        'S:S' => 'SUS 1.2T',
+        'S:U' => 'SUS 1.2T',
+        'S:E' => 'EGI 1.55T',
+        'C:F' => 'EGI 1.55T',
+        'C:P' => 'EGI 1.55T',
+        'C:L' => 'EGI 1.55T',
+        'C:B' => 'EGI 1.55T',
+    ];
+
+    /**
+     * 코드맵 전체 반환 (프론트엔드 드롭다운 구성용)
+     */
+    public function getCodeMap(): array
+    {
+        return [
+            'products' => self::PRODUCTS,
+            'specs' => self::SPECS,
+            'lengths' => [
+                'smoke_barrier' => self::LENGTHS_SMOKE_BARRIER,
+                'general' => self::LENGTHS_GENERAL,
+            ],
+            'material_map' => self::MATERIAL_MAP,
+        ];
+    }
+
+    /**
+     * 드롭다운 선택 조합 → items 테이블 품목 매핑 조회
+     */
+    public function resolveItem(string $prodCode, string $specCode, string $lengthCode): ?array
+    {
+        $mapping = BendingItemMapping::where('tenant_id', $this->tenantId())
+            ->where('prod_code', $prodCode)
+            ->where('spec_code', $specCode)
+            ->where('length_code', $lengthCode)
+            ->where('is_active', true)
+            ->with('item:id,code,name,specification,unit')
+            ->first();
+
+        if (! $mapping || ! $mapping->item) {
+            return null;
+        }
+
+        return [
+            'item_id' => $mapping->item->id,
+            'item_code' => $mapping->item->code,
+            'item_name' => $mapping->item->name,
+            'specification' => $mapping->item->specification,
+            'unit' => $mapping->item->unit ?? 'EA',
+        ];
+    }
+
+    /**
+     * LOT 번호 생성 (일련번호 suffix 포함)
+     *
+     * base: 'GI6317-53' → 결과: 'GI6317-53-001'
+     */
+    public function generateLotNumber(string $lotBase): string
+    {
+        $tenantId = $this->tenantId();
+
+        // 같은 base로 시작하는 기존 LOT 수 조회
+        $count = Order::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('order_type_code', Order::TYPE_STOCK)
+            ->where('options->bending_lot->lot_number', 'LIKE', $lotBase.'-%')
+            ->count();
+
+        $seq = str_pad($count + 1, 3, '0', STR_PAD_LEFT);
+
+        return "{$lotBase}-{$seq}";
+    }
+
+    /**
+     * 날짜 → 4자리 날짜코드
+     *
+     * 2026-03-17 → '6317'
+     * 2026-10-05 → '6A05'
+     */
+    public static function generateDateCode(string $date): string
+    {
+        $dt = \Carbon\Carbon::parse($date);
+        $year = $dt->year % 10;
+        $month = $dt->month;
+        $day = $dt->day;
+
+        $monthCode = $month >= 10
+            ? chr(55 + $month) // 10=A, 11=B, 12=C
+            : (string) $month;
+
+        return $year.$monthCode.str_pad($day, 2, '0', STR_PAD_LEFT);
+    }
+
+    /**
+     * 제품+종류 → 원자재(재질) 반환
+     */
+    public static function getMaterial(string $prodCode, string $specCode): ?string
+    {
+        return self::MATERIAL_MAP["{$prodCode}:{$specCode}"] ?? null;
+    }
+}

app/Services/BendingItemService.php

@@ -0,0 +1,119 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Items\Item;
+use Illuminate\Pagination\LengthAwarePaginator;
+
+class BendingItemService extends Service
+{
+    public function list(array $params): LengthAwarePaginator
+    {
+        return Item::where('item_category', 'BENDING')
+            ->when($params['item_sep'] ?? null, fn ($q, $v) => $q->where('options->item_sep', $v))
+            ->when($params['item_bending'] ?? null, fn ($q, $v) => $q->where('options->item_bending', $v))
+            ->when($params['material'] ?? null, fn ($q, $v) => $q->where('options->material', 'like', "%{$v}%"))
+            ->when($params['model_UA'] ?? null, fn ($q, $v) => $q->where('options->model_UA', $v))
+            ->when($params['model_name'] ?? null, fn ($q, $v) => $q->where('options->model_name', $v))
+            ->when($params['search'] ?? null, fn ($q, $v) => $q->where(
+                fn ($q2) => $q2
+                    ->where('name', 'like', "%{$v}%")
+                    ->orWhere('code', 'like', "%{$v}%")
+                    ->orWhere('options->search_keyword', 'like', "%{$v}%")
+                    ->orWhere('options->item_spec', 'like', "%{$v}%")
+            ))
+            ->orderBy('code')
+            ->paginate($params['size'] ?? 50);
+    }
+
+    public function filters(): array
+    {
+        $items = Item::where('item_category', 'BENDING')
+            ->select('options')
+            ->get();
+
+        return [
+            'item_sep' => $items->pluck('options.item_sep')->filter()->unique()->sort()->values(),
+            'item_bending' => $items->pluck('options.item_bending')->filter()->unique()->sort()->values(),
+            'material' => $items->pluck('options.material')->filter()->unique()->sort()->values(),
+            'model_UA' => $items->pluck('options.model_UA')->filter()->unique()->sort()->values(),
+            'model_name' => $items->pluck('options.model_name')->filter()->unique()->sort()->values(),
+        ];
+    }
+
+    public function find(int $id): Item
+    {
+        return Item::where('item_category', 'BENDING')->findOrFail($id);
+    }
+
+    public function create(array $data): Item
+    {
+        $options = $this->buildOptions($data);
+
+        return Item::create([
+            'tenant_id' => $this->tenantId(),
+            'item_type' => 'PT',
+            'item_category' => 'BENDING',
+            'code' => $data['code'],
+            'name' => $data['name'],
+            'unit' => $data['unit'] ?? 'EA',
+            'options' => $options,
+            'is_active' => true,
+            'created_by' => $this->apiUserId(),
+        ]);
+    }
+
+    public function update(int $id, array $data): Item
+    {
+        $item = Item::where('item_category', 'BENDING')->findOrFail($id);
+
+        if (isset($data['code'])) {
+            $item->code = $data['code'];
+        }
+        if (isset($data['name'])) {
+            $item->name = $data['name'];
+        }
+
+        $optionKeys = self::OPTION_KEYS;
+        foreach ($optionKeys as $key) {
+            if (array_key_exists($key, $data)) {
+                $item->setOption($key, $data[$key]);
+            }
+        }
+
+        $item->updated_by = $this->apiUserId();
+        $item->save();
+
+        return $item;
+    }
+
+    public function delete(int $id): bool
+    {
+        $item = Item::where('item_category', 'BENDING')->findOrFail($id);
+        $item->deleted_by = $this->apiUserId();
+        $item->save();
+
+        return $item->delete();
+    }
+
+    private function buildOptions(array $data): array
+    {
+        $options = [];
+        foreach (self::OPTION_KEYS as $key) {
+            if (isset($data[$key])) {
+                $options[$key] = $data[$key];
+            }
+        }
+
+        return $options;
+    }
+
+    private const OPTION_KEYS = [
+        'item_name', 'item_sep', 'item_bending', 'item_spec',
+        'material', 'model_name', 'model_UA', 'search_keyword',
+        'rail_width', 'registration_date', 'author', 'memo',
+        'parent_num', 'exit_direction', 'front_bottom_width',
+        'box_width', 'box_height', 'bendingData',
+        'prefix', 'length_code', 'length_mm',
+    ];
+}

app/Services/Calculation/FormulaParser.php

@@ -2,6 +2,7 @@
 
 namespace App\Services\Calculation;
 
+use App\Helpers\SafeMathEvaluator;
 use Illuminate\Support\Facades\Log;
 
 class FormulaParser
@@ -230,8 +231,8 @@ protected function executeSimpleMath(string $formula, array $variables): float
             throw new \InvalidArgumentException("안전하지 않은 수학 표현식: {$expression}");
         }
 
-        // 계산 실행
-        return eval("return {$expression};");
+        // 안전한 산술 파서로 계산 실행
+        return SafeMathEvaluator::calculate($expression);
     }
 
     /**
@@ -276,7 +277,7 @@ protected function evaluateCondition(string $condition, array $variables): bool
             throw new \InvalidArgumentException("안전하지 않은 조건식: {$expression}");
         }
 
-        return eval("return {$expression};");
+        return SafeMathEvaluator::compare($expression);
     }
 
     /**

app/Services/ClientService.php

@@ -53,7 +53,7 @@ public function index(array $params)
             $query->whereDate('created_at', '<=', $endDate);
         }
 
-        $query->orderBy('client_code')->orderBy('id');
+        $query->orderBy('id', 'desc');
 
         $paginator = $query->paginate($size, ['*'], 'page', $page);
 
@@ -113,6 +113,22 @@ public function index(array $params)
         return $paginator;
     }
 
+    /**
+     * 거래처 간단 목록 (id, name만 반환) - vendors 엔드포인트용
+     */
+    public function vendors(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $perPage = (int) ($params['per_page'] ?? 9999);
+
+        return Client::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->limit($perPage)
+            ->get(['id', 'name'])
+            ->toArray();
+    }
+
     /** 단건 */
     public function show(int $id)
     {
@@ -304,10 +320,14 @@ public function stats(): array
     {
         $tenantId = $this->tenantId();
 
-        $total = Client::where('tenant_id', $tenantId)->count();
+        $base = Client::where('tenant_id', $tenantId);
+
+        $total = (clone $base)->count();
+        $active = (clone $base)->where('is_active', true)->count();
+        $inactive = $total - $active;
 
         // 거래처 유형별 통계
-        $typeCounts = Client::where('tenant_id', $tenantId)
+        $typeCounts = (clone $base)
             ->selectRaw('client_type, COUNT(*) as count')
             ->groupBy('client_type')
             ->pluck('count', 'client_type')
@@ -321,12 +341,14 @@ public function stats(): array
             ->distinct('client_id')
             ->pluck('client_id');
 
-        $badDebtCount = Client::where('tenant_id', $tenantId)
+        $badDebtCount = (clone $base)
             ->whereIn('id', $badDebtClientIds)
             ->count();
 
         return [
             'total' => $total,
+            'active' => $active,
+            'inactive' => $inactive,
             'sales' => $typeCounts['SALES'] ?? 0,
             'purchase' => $typeCounts['PURCHASE'] ?? 0,
             'both' => $typeCounts['BOTH'] ?? 0,

app/Services/Demo/DemoAnalyticsService.php

@@ -0,0 +1,271 @@
+<?php
+
+namespace App\Services\Demo;
+
+use App\Models\Tenants\Tenant;
+use App\Services\Service;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 데모 테넌트 분석 서비스
+ *
+ * - 전환율 분석 (데모 → 정식)
+ * - 활동 모니터링 (데모 테넌트별 사용량)
+ * - 파트너별 영업 성과 분석
+ *
+ * 기존 코드 영향 없음: 데모 전용 분석 로직만 포함
+ *
+ * @see docs/features/sales/demo-tenant-policy.md
+ */
+class DemoAnalyticsService extends Service
+{
+    /**
+     * 전환율 분석 (전체 또는 파트너별)
+     */
+    public function conversionFunnel(array $params = []): array
+    {
+        $partnerId = $params['partner_id'] ?? null;
+        $period = $params['period'] ?? 'all'; // all, monthly, quarterly
+
+        $baseQuery = Tenant::withoutGlobalScopes();
+
+        if ($partnerId) {
+            $baseQuery->where('demo_source_partner_id', $partnerId);
+        }
+
+        // Tier 3 체험 테넌트 전체 (현재 + 전환 완료)
+        $totalTrials = (clone $baseQuery)
+            ->where(function ($q) {
+                $q->where('tenant_type', Tenant::TYPE_DEMO_TRIAL)
+                    ->orWhere(function ($q2) {
+                        // 정식 전환된 테넌트 (demo_source_partner_id가 있으면서 STD)
+                        $q2->where('tenant_type', Tenant::TYPE_STD)
+                            ->whereNotNull('demo_source_partner_id');
+                    });
+            })
+            ->count();
+
+        // 활성 체험 중
+        $activeTrials = (clone $baseQuery)
+            ->where('tenant_type', Tenant::TYPE_DEMO_TRIAL)
+            ->where(function ($q) {
+                $q->whereNull('demo_expires_at')
+                    ->orWhere('demo_expires_at', '>', now());
+            })
+            ->count();
+
+        // 만료된 체험
+        $expiredTrials = (clone $baseQuery)
+            ->where('tenant_type', Tenant::TYPE_DEMO_TRIAL)
+            ->whereNotNull('demo_expires_at')
+            ->where('demo_expires_at', '<', now())
+            ->count();
+
+        // 정식 전환 완료
+        $converted = (clone $baseQuery)
+            ->where('tenant_type', Tenant::TYPE_STD)
+            ->whereNotNull('demo_source_partner_id')
+            ->count();
+
+        $conversionRate = $totalTrials > 0
+            ? round($converted / $totalTrials * 100, 1) : 0;
+
+        // 평균 전환 기간 (정식 전환된 건의 생성일 → 전환일 차이)
+        $avgConversionDays = Tenant::withoutGlobalScopes()
+            ->where('tenant_type', Tenant::TYPE_STD)
+            ->whereNotNull('demo_source_partner_id')
+            ->when($partnerId, fn ($q) => $q->where('demo_source_partner_id', $partnerId))
+            ->selectRaw('AVG(DATEDIFF(updated_at, created_at)) as avg_days')
+            ->value('avg_days');
+
+        return [
+            'funnel' => [
+                'total_trials' => $totalTrials,
+                'active_trials' => $activeTrials,
+                'expired_trials' => $expiredTrials,
+                'converted' => $converted,
+            ],
+            'conversion_rate' => $conversionRate,
+            'avg_conversion_days' => $avgConversionDays ? (int) round($avgConversionDays) : null,
+        ];
+    }
+
+    /**
+     * 파트너별 성과 분석
+     */
+    public function partnerPerformance(array $params = []): array
+    {
+        $partners = DB::table('sales_partners as sp')
+            ->leftJoin('users as u', 'sp.user_id', '=', 'u.id')
+            ->where('sp.status', 'active')
+            ->select('sp.id', 'sp.partner_code', 'u.name as partner_name')
+            ->get();
+
+        $results = [];
+
+        foreach ($partners as $partner) {
+            $demos = Tenant::withoutGlobalScopes()
+                ->where('demo_source_partner_id', $partner->id)
+                ->get();
+
+            $trials = $demos->where('tenant_type', Tenant::TYPE_DEMO_TRIAL);
+            $convertedCount = Tenant::withoutGlobalScopes()
+                ->where('tenant_type', Tenant::TYPE_STD)
+                ->where('demo_source_partner_id', $partner->id)
+                ->count();
+
+            $totalTrials = $trials->count() + $convertedCount;
+            $conversionRate = $totalTrials > 0
+                ? round($convertedCount / $totalTrials * 100, 1) : 0;
+
+            $results[] = [
+                'partner_id' => $partner->id,
+                'partner_code' => $partner->partner_code,
+                'partner_name' => $partner->partner_name,
+                'demo_count' => $demos->count(),
+                'active_trials' => $trials->filter(fn ($t) => ! $t->isDemoExpired())->count(),
+                'expired_trials' => $trials->filter(fn ($t) => $t->isDemoExpired())->count(),
+                'converted' => $convertedCount,
+                'conversion_rate' => $conversionRate,
+            ];
+        }
+
+        // 전환율 내림차순 정렬
+        usort($results, fn ($a, $b) => $b['conversion_rate'] <=> $a['conversion_rate']);
+
+        return $results;
+    }
+
+    /**
+     * 데모 테넌트 활동 현황
+     */
+    public function activityReport(array $params = []): array
+    {
+        $demos = Tenant::withoutGlobalScopes()
+            ->whereIn('tenant_type', Tenant::DEMO_TYPES)
+            ->when(
+                ! empty($params['partner_id']),
+                fn ($q) => $q->where('demo_source_partner_id', $params['partner_id'])
+            )
+            ->get();
+
+        $report = [];
+
+        foreach ($demos as $tenant) {
+            // 각 데모 테넌트의 데이터 입력량 조회
+            $dataCounts = $this->getDataCounts($tenant->id);
+            $totalRecords = array_sum($dataCounts);
+
+            // 최근 활동 시점 (가장 최근 레코드의 updated_at)
+            $lastActivity = $this->getLastActivity($tenant->id);
+
+            $daysSinceActivity = $lastActivity
+                ? (int) now()->diffInDays($lastActivity) : null;
+
+            $report[] = [
+                'tenant_id' => $tenant->id,
+                'company_name' => $tenant->company_name,
+                'tenant_type' => $tenant->tenant_type,
+                'demo_expires_at' => $tenant->demo_expires_at?->toDateString(),
+                'is_expired' => $tenant->isDemoExpired(),
+                'data_counts' => $dataCounts,
+                'total_records' => $totalRecords,
+                'last_activity' => $lastActivity?->toDateString(),
+                'days_since_activity' => $daysSinceActivity,
+                'activity_status' => $this->classifyActivity($daysSinceActivity),
+            ];
+        }
+
+        return $report;
+    }
+
+    /**
+     * 전체 요약 (대시보드용)
+     */
+    public function summary(): array
+    {
+        $funnel = $this->conversionFunnel();
+
+        $allDemos = Tenant::withoutGlobalScopes()
+            ->whereIn('tenant_type', Tenant::DEMO_TYPES)
+            ->get();
+
+        $inactiveCount = 0;
+        foreach ($allDemos as $tenant) {
+            $lastActivity = $this->getLastActivity($tenant->id);
+            if ($lastActivity && now()->diffInDays($lastActivity) >= 7) {
+                $inactiveCount++;
+            }
+        }
+
+        return [
+            'funnel' => $funnel['funnel'],
+            'conversion_rate' => $funnel['conversion_rate'],
+            'avg_conversion_days' => $funnel['avg_conversion_days'],
+            'total_demos' => $allDemos->count(),
+            'inactive_count' => $inactiveCount,
+            'by_type' => [
+                'showcase' => $allDemos->where('tenant_type', Tenant::TYPE_DEMO_SHOWCASE)->count(),
+                'partner' => $allDemos->where('tenant_type', Tenant::TYPE_DEMO_PARTNER)->count(),
+                'trial' => $allDemos->where('tenant_type', Tenant::TYPE_DEMO_TRIAL)->count(),
+            ],
+        ];
+    }
+
+    // ──────────────────────────────────────────────
+    // Private Helpers
+    // ──────────────────────────────────────────────
+
+    private function getDataCounts(int $tenantId): array
+    {
+        $tables = ['departments', 'clients', 'items', 'quotes', 'orders'];
+        $counts = [];
+
+        foreach ($tables as $table) {
+            if (\Schema::hasTable($table) && \Schema::hasColumn($table, 'tenant_id')) {
+                $counts[$table] = DB::table($table)->where('tenant_id', $tenantId)->count();
+            }
+        }
+
+        return $counts;
+    }
+
+    private function getLastActivity(int $tenantId): ?\Carbon\Carbon
+    {
+        $tables = ['orders', 'quotes', 'items', 'clients'];
+        $latest = null;
+
+        foreach ($tables as $table) {
+            if (! \Schema::hasTable($table) || ! \Schema::hasColumn($table, 'tenant_id')) {
+                continue;
+            }
+
+            $date = DB::table($table)
+                ->where('tenant_id', $tenantId)
+                ->max('updated_at');
+
+            if ($date) {
+                $parsed = \Carbon\Carbon::parse($date);
+                if (! $latest || $parsed->gt($latest)) {
+                    $latest = $parsed;
+                }
+            }
+        }
+
+        return $latest;
+    }
+
+    private function classifyActivity(?int $daysSinceActivity): string
+    {
+        if ($daysSinceActivity === null) {
+            return 'no_data';
+        }
+
+        return match (true) {
+            $daysSinceActivity <= 1 => 'active',
+            $daysSinceActivity <= 3 => 'normal',
+            $daysSinceActivity <= 7 => 'low',
+            default => 'inactive',
+        };
+    }
+}

app/Services/Demo/DemoTenantService.php

@@ -0,0 +1,469 @@
+<?php
+
+namespace App\Services\Demo;
+
+use App\Models\Tenants\Tenant;
+use App\Services\Service;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+/**
+ * 데모 테넌트 생성/관리 서비스
+ *
+ * 기존 코드 영향 없음: 데모 전용 로직만 포함
+ *
+ * @see docs/features/sales/demo-tenant-policy.md
+ */
+class DemoTenantService extends Service
+{
+    /**
+     * 기본 데모 수량 제한
+     */
+    private const DEFAULT_DEMO_LIMITS = [
+        'max_items' => 100,
+        'max_orders' => 50,
+        'max_productions' => 30,
+        'max_users' => 5,
+        'max_storage_gb' => 1,
+        'max_ai_tokens' => 100000,
+    ];
+
+    /**
+     * 사용 가능한 프리셋 목록
+     */
+    private const AVAILABLE_PRESETS = [
+        'manufacturing',  // 제조업 기본
+        // 향후 추가 예정:
+        // 'blinds',       // 블라인드/스크린
+        // 'construction', // 시공/건설
+        // 'distribution', // 유통/도소매
+    ];
+
+    /**
+     * 파트너 데모 테넌트 생성 (Tier 2)
+     * 파트너 승인 시 호출
+     */
+    public function createPartnerDemo(int $partnerId, string $preset = 'manufacturing'): Tenant
+    {
+        $tenant = new Tenant;
+        $tenant->forceFill([
+            'company_name' => '파트너데모_'.$partnerId,
+            'code' => 'DEMO_P_'.$partnerId,
+            'email' => 'demo-partner-'.$partnerId.'@codebridge-x.com',
+            'tenant_st_code' => 'active',
+            'tenant_type' => Tenant::TYPE_DEMO_PARTNER,
+            'demo_source_partner_id' => $partnerId,
+            'options' => [
+                Tenant::OPTION_DEMO_PRESET => $preset,
+                Tenant::OPTION_DEMO_LIMITS => self::DEFAULT_DEMO_LIMITS,
+            ],
+        ]);
+        $tenant->save();
+
+        Log::info('파트너 데모 테넌트 생성', [
+            'tenant_id' => $tenant->id,
+            'partner_id' => $partnerId,
+            'preset' => $preset,
+        ]);
+
+        return $tenant;
+    }
+
+    /**
+     * 고객 체험 테넌트 생성 (Tier 3)
+     * 파트너가 요청 → 본사 승인 후 호출
+     */
+    public function createTrialDemo(
+        int $partnerId,
+        string $companyName,
+        string $email,
+        int $durationDays = 30,
+        string $preset = 'manufacturing'
+    ): Tenant {
+        $tenant = new Tenant;
+        $tenant->forceFill([
+            'company_name' => $companyName,
+            'code' => 'DEMO_T_'.strtoupper(substr(md5(uniqid()), 0, 8)),
+            'email' => $email,
+            'tenant_st_code' => 'trial',
+            'tenant_type' => Tenant::TYPE_DEMO_TRIAL,
+            'demo_expires_at' => now()->addDays($durationDays),
+            'demo_source_partner_id' => $partnerId,
+            'options' => [
+                Tenant::OPTION_DEMO_PRESET => $preset,
+                Tenant::OPTION_DEMO_LIMITS => self::DEFAULT_DEMO_LIMITS,
+            ],
+        ]);
+        $tenant->save();
+
+        Log::info('고객 체험 테넌트 생성', [
+            'tenant_id' => $tenant->id,
+            'partner_id' => $partnerId,
+            'company_name' => $companyName,
+            'expires_at' => $tenant->demo_expires_at->toDateString(),
+        ]);
+
+        return $tenant;
+    }
+
+    /**
+     * 체험 기간 연장 (최대 1회, 30일)
+     */
+    public function extendTrial(Tenant $tenant, int $days = 30): bool
+    {
+        if (! $tenant->isDemoTrial()) {
+            return false;
+        }
+
+        // 이미 연장한 이력이 있는지 체크 (options에 기록)
+        if ($tenant->getOption('demo_extended', false)) {
+            return false;
+        }
+
+        $newExpiry = ($tenant->demo_expires_at ?? now())->addDays($days);
+        $tenant->forceFill(['demo_expires_at' => $newExpiry]);
+        $tenant->setOption('demo_extended', true);
+        $tenant->save();
+
+        Log::info('고객 체험 기간 연장', [
+            'tenant_id' => $tenant->id,
+            'new_expires_at' => $newExpiry->toDateString(),
+        ]);
+
+        return true;
+    }
+
+    /**
+     * 데모 → 정식 전환
+     */
+    public function convertToProduction(Tenant $tenant): void
+    {
+        $tenant->convertToProduction();
+
+        Log::info('데모 → 정식 테넌트 전환', [
+            'tenant_id' => $tenant->id,
+            'company_name' => $tenant->company_name,
+        ]);
+    }
+
+    /**
+     * 사용 가능한 프리셋 목록
+     */
+    public function getAvailablePresets(): array
+    {
+        return self::AVAILABLE_PRESETS;
+    }
+
+    /**
+     * 만료된 체험 테넌트 조회
+     */
+    public function getExpiredTrials(): \Illuminate\Database\Eloquent\Collection
+    {
+        return Tenant::withoutGlobalScopes()
+            ->where('tenant_type', Tenant::TYPE_DEMO_TRIAL)
+            ->whereNotNull('demo_expires_at')
+            ->where('demo_expires_at', '<', now())
+            ->get();
+    }
+
+    // ──────────────────────────────────────────────
+    // Phase 3: API 엔드포인트용 메서드
+    // ──────────────────────────────────────────────
+
+    /**
+     * 내가 생성한 데모 테넌트 목록
+     */
+    public function index(array $params): array
+    {
+        $userId = $this->apiUserId();
+
+        // 현재 사용자의 파트너 ID 조회
+        $partnerId = DB::table('sales_partners')
+            ->where('user_id', $userId)
+            ->value('id');
+
+        $query = Tenant::withoutGlobalScopes()
+            ->whereIn('tenant_type', Tenant::DEMO_TYPES);
+
+        // 파트너인 경우 자기가 생성한 데모만 조회
+        if ($partnerId) {
+            $query->where('demo_source_partner_id', $partnerId);
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            match ($params['status']) {
+                'active' => $query->where(function ($q) {
+                    $q->whereNull('demo_expires_at')
+                        ->orWhere('demo_expires_at', '>', now());
+                }),
+                'expired' => $query->whereNotNull('demo_expires_at')
+                    ->where('demo_expires_at', '<', now()),
+                default => null,
+            };
+        }
+
+        // 타입 필터
+        if (! empty($params['type'])) {
+            $query->where('tenant_type', $params['type']);
+        }
+
+        $tenants = $query->orderByDesc('created_at')->get();
+
+        return $tenants->map(function (Tenant $t) {
+            return $this->formatTenantResponse($t);
+        })->toArray();
+    }
+
+    /**
+     * 데모 테넌트 상세 조회
+     */
+    public function show(int $id): array
+    {
+        $tenant = $this->findDemoTenant($id);
+
+        $response = $this->formatTenantResponse($tenant);
+
+        // 상세 조회 시 데이터 현황도 포함
+        $response['data_counts'] = $this->getDataCounts($tenant->id);
+
+        return $response;
+    }
+
+    /**
+     * API에서 고객 체험 테넌트 생성
+     */
+    public function createTrialFromApi(array $data): array
+    {
+        $userId = $this->apiUserId();
+
+        $partnerId = DB::table('sales_partners')
+            ->where('user_id', $userId)
+            ->value('id');
+
+        // 파트너가 아닌 경우 관리자 권한으로 생성 (partnerId = 0)
+        $partnerId = $partnerId ?? 0;
+
+        $preset = $data['preset'] ?? 'manufacturing';
+        $durationDays = $data['duration_days'] ?? 30;
+
+        $tenant = $this->createTrialDemo(
+            $partnerId,
+            $data['company_name'],
+            $data['email'],
+            $durationDays,
+            $preset
+        );
+
+        // 샘플 데이터 시드
+        try {
+            $seeder = new \Database\Seeders\Demo\ManufacturingPresetSeeder;
+            $seeder->run($tenant->id);
+        } catch (\Exception $e) {
+            Log::warning('데모 샘플 데이터 시드 실패', [
+                'tenant_id' => $tenant->id,
+                'error' => $e->getMessage(),
+            ]);
+        }
+
+        return $this->formatTenantResponse($tenant);
+    }
+
+    /**
+     * API에서 데모 데이터 리셋
+     */
+    public function resetFromApi(int $id): array
+    {
+        $tenant = $this->findDemoTenant($id);
+        $this->checkOwnership($tenant);
+
+        // 리셋 커맨드의 테이블 목록 사용
+        $tables = [
+            'order_item_components', 'order_items', 'order_histories', 'orders', 'quotes',
+            'production_results', 'production_plans',
+            'material_inspection_items', 'material_inspections', 'material_receipts',
+            'lot_sales', 'lots',
+            'price_histories', 'product_components', 'items', 'clients',
+            'departments', 'audit_logs',
+        ];
+
+        DB::beginTransaction();
+        try {
+            $totalDeleted = 0;
+            foreach ($tables as $table) {
+                if (! \Schema::hasTable($table) || ! \Schema::hasColumn($table, 'tenant_id')) {
+                    continue;
+                }
+                $totalDeleted += DB::table($table)->where('tenant_id', $tenant->id)->delete();
+            }
+            DB::commit();
+        } catch (\Exception $e) {
+            DB::rollBack();
+            throw $e;
+        }
+
+        // 재시드
+        $preset = $tenant->getDemoPreset() ?? 'manufacturing';
+        try {
+            $seeder = new \Database\Seeders\Demo\ManufacturingPresetSeeder;
+            $seeder->run($tenant->id);
+        } catch (\Exception $e) {
+            Log::warning('리셋 후 재시드 실패', [
+                'tenant_id' => $tenant->id,
+                'error' => $e->getMessage(),
+            ]);
+        }
+
+        Log::info('데모 데이터 API 리셋', [
+            'tenant_id' => $tenant->id,
+            'deleted_count' => $totalDeleted,
+        ]);
+
+        return [
+            'tenant_id' => $tenant->id,
+            'deleted_count' => $totalDeleted,
+            'data_counts' => $this->getDataCounts($tenant->id),
+        ];
+    }
+
+    /**
+     * API에서 체험 기간 연장
+     */
+    public function extendFromApi(int $id, int $days = 30): array
+    {
+        $tenant = $this->findDemoTenant($id);
+        $this->checkOwnership($tenant);
+
+        if (! $tenant->isDemoTrial()) {
+            return ['error' => __('error.demo_tenant.not_trial'), 'code' => 400];
+        }
+
+        if (! $this->extendTrial($tenant, $days)) {
+            return ['error' => __('error.demo_tenant.already_extended'), 'code' => 400];
+        }
+
+        return $this->formatTenantResponse($tenant->fresh());
+    }
+
+    /**
+     * API에서 데모 → 정식 전환
+     */
+    public function convertFromApi(int $id): array
+    {
+        $tenant = $this->findDemoTenant($id);
+        $this->checkOwnership($tenant);
+
+        $this->convertToProduction($tenant);
+
+        return $this->formatTenantResponse($tenant->fresh());
+    }
+
+    /**
+     * 데모 현황 통계
+     */
+    public function stats(): array
+    {
+        $userId = $this->apiUserId();
+
+        $partnerId = DB::table('sales_partners')
+            ->where('user_id', $userId)
+            ->value('id');
+
+        $baseQuery = Tenant::withoutGlobalScopes()
+            ->whereIn('tenant_type', Tenant::DEMO_TYPES);
+
+        if ($partnerId) {
+            $baseQuery->where('demo_source_partner_id', $partnerId);
+        }
+
+        $all = (clone $baseQuery)->get();
+
+        $active = $all->filter(fn (Tenant $t) => ! $t->isDemoExpired());
+        $expired = $all->filter(fn (Tenant $t) => $t->isDemoExpired());
+        $converted = Tenant::withoutGlobalScopes()
+            ->where('tenant_type', Tenant::TYPE_STD)
+            ->when($partnerId, fn ($q) => $q->where('demo_source_partner_id', $partnerId))
+            ->whereNotNull('demo_source_partner_id')
+            ->count();
+
+        return [
+            'total' => $all->count(),
+            'active' => $active->count(),
+            'expired' => $expired->count(),
+            'converted' => $converted,
+            'by_type' => [
+                'showcase' => $all->where('tenant_type', Tenant::TYPE_DEMO_SHOWCASE)->count(),
+                'partner' => $all->where('tenant_type', Tenant::TYPE_DEMO_PARTNER)->count(),
+                'trial' => $all->where('tenant_type', Tenant::TYPE_DEMO_TRIAL)->count(),
+            ],
+        ];
+    }
+
+    // ──────────────────────────────────────────────
+    // Private Helpers
+    // ──────────────────────────────────────────────
+
+    private function findDemoTenant(int $id): Tenant
+    {
+        $tenant = Tenant::withoutGlobalScopes()->find($id);
+
+        if (! $tenant || ! $tenant->isDemoTenant()) {
+            throw new NotFoundHttpException(__('error.demo_tenant.not_found'));
+        }
+
+        return $tenant;
+    }
+
+    private function checkOwnership(Tenant $tenant): void
+    {
+        $userId = $this->apiUserId();
+
+        $partnerId = DB::table('sales_partners')
+            ->where('user_id', $userId)
+            ->value('id');
+
+        // 파트너가 아닌 경우 (관리자) → 통과
+        if (! $partnerId) {
+            return;
+        }
+
+        // 파트너인 경우 → 자기가 생성한 데모만 접근 가능
+        if ($tenant->demo_source_partner_id !== $partnerId) {
+            throw new NotFoundHttpException(__('error.demo_tenant.not_owned'));
+        }
+    }
+
+    private function formatTenantResponse(Tenant $tenant): array
+    {
+        return [
+            'id' => $tenant->id,
+            'company_name' => $tenant->company_name,
+            'code' => $tenant->code,
+            'email' => $tenant->email,
+            'tenant_type' => $tenant->tenant_type,
+            'tenant_st_code' => $tenant->tenant_st_code,
+            'demo_preset' => $tenant->getDemoPreset(),
+            'demo_limits' => $tenant->getDemoLimits(),
+            'demo_expires_at' => $tenant->demo_expires_at?->toDateString(),
+            'demo_source_partner_id' => $tenant->demo_source_partner_id,
+            'is_expired' => $tenant->isDemoExpired(),
+            'is_extended' => (bool) $tenant->getOption('demo_extended', false),
+            'created_at' => $tenant->created_at?->toDateString(),
+        ];
+    }
+
+    private function getDataCounts(int $tenantId): array
+    {
+        $tables = ['departments', 'clients', 'items', 'quotes', 'orders'];
+        $counts = [];
+
+        foreach ($tables as $table) {
+            if (\Schema::hasTable($table) && \Schema::hasColumn($table, 'tenant_id')) {
+                $counts[$table] = DB::table($table)->where('tenant_id', $tenantId)->count();
+            }
+        }
+
+        return $counts;
+    }
+}

app/Services/DocumentService.php

@@ -982,6 +982,7 @@ public function formatTemplateForReact(DocumentTemplate $template): array
                 'name' => $section->title,
                 'title' => $section->title,
                 'image_path' => $section->image_path,
+                'file_id' => $section->file_id,
                 'sort_order' => $section->sort_order,
                 'items' => $section->items->map(function ($item) use ($methodCodes) {
                     // method 코드를 한글 이름으로 변환
@@ -1034,7 +1035,7 @@ private function formatDocumentForReact(Document $document): array
             'submitted_at' => $document->submitted_at?->toIso8601String(),
             'completed_at' => $document->completed_at?->toIso8601String(),
             'created_at' => $document->created_at?->toIso8601String(),
-            'data' => $document->data->map(fn ($d) => [
+            'data' => ($document->getRelation('data') ?? collect())->map(fn ($d) => [
                 'section_id' => $d->section_id,
                 'column_id' => $d->column_id,
                 'row_index' => $d->row_index,

app/Services/EmployeeService.php

@@ -224,6 +224,15 @@ public function update(int $id, array $data): TenantUserProfile
 
             if (! empty($profileUpdates)) {
                 $profile->update($profileUpdates);
+
+                // 퇴직/복직 시 user_tenants.is_active 동기화
+                if (isset($profileUpdates['employee_status'])) {
+                    $isActive = $profileUpdates['employee_status'] !== 'resigned';
+                    DB::table('user_tenants')
+                        ->where('user_id', $profile->user_id)
+                        ->where('tenant_id', $profile->tenant_id)
+                        ->update(['is_active' => $isActive]);
+                }
             }
 
             // 3. json_extra 사원 정보 업데이트
@@ -275,6 +284,12 @@ public function destroy(int $id): array
         // 또는 employee_status를 resigned로 변경
         $profile->update(['employee_status' => 'resigned']);
 
+        // 해당 테넌트 접근 차단 (다른 테넌트는 영향 없음)
+        DB::table('user_tenants')
+            ->where('user_id', $profile->user_id)
+            ->where('tenant_id', $tenantId)
+            ->update(['is_active' => false]);
+
         return [
             'id' => $id,
             'deleted_at' => now()->toDateTimeString(),
@@ -288,11 +303,25 @@ public function bulkDelete(array $ids): array
     {
         $tenantId = $this->tenantId();
 
+        // 퇴직 처리 대상의 user_id 추출
+        $userIds = TenantUserProfile::query()
+            ->where('tenant_id', $tenantId)
+            ->whereIn('id', $ids)
+            ->pluck('user_id');
+
         $updated = TenantUserProfile::query()
             ->where('tenant_id', $tenantId)
             ->whereIn('id', $ids)
             ->update(['employee_status' => 'resigned']);
 
+        // 해당 테넌트 접근 일괄 차단
+        if ($userIds->isNotEmpty()) {
+            DB::table('user_tenants')
+                ->whereIn('user_id', $userIds)
+                ->where('tenant_id', $tenantId)
+                ->update(['is_active' => false]);
+        }
+
         return [
             'processed' => count($ids),
             'updated' => $updated,

app/Services/Equipment/EquipmentInspectionService.php

@@ -34,6 +34,9 @@ public function getInspections(string $cycle, string $period, ?string $productio
         $labels = InspectionCycle::columnLabels($cycle, $period);
         $userId = $this->apiUserId();
 
+        $tenantId = $this->tenantId();
+        $holidayDates = InspectionCycle::getHolidayDates($cycle, $period, $tenantId);
+
         $result = [];
 
         foreach ($equipments as $equipment) {
@@ -68,6 +71,7 @@ public function getInspections(string $cycle, string $period, ?string $productio
                 'details' => $details,
                 'labels' => $labels,
                 'can_inspect' => $equipment->canInspect($userId),
+                'non_working_days' => array_keys($holidayDates),
             ];
         }
 
@@ -365,6 +369,15 @@ public function copyTemplates(int $equipmentId, string $sourceCycle, array $targ
         });
     }
 
+    public function getTemplatesByEquipment(int $equipmentId, ?string $cycle = null): \Illuminate\Database\Eloquent\Collection
+    {
+        return EquipmentInspectionTemplate::where('equipment_id', $equipmentId)
+            ->when($cycle, fn ($q) => $q->byCycle($cycle))
+            ->active()
+            ->orderBy('sort_order')
+            ->get();
+    }
+
     public function getActiveCycles(int $equipmentId): array
     {
         return EquipmentInspectionTemplate::where('equipment_id', $equipmentId)

app/Services/Equipment/EquipmentService.php

@@ -3,6 +3,7 @@
 namespace App\Services\Equipment;
 
 use App\Models\Equipment\Equipment;
+use App\Models\Equipment\EquipmentInspection;
 use App\Services\Service;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
@@ -126,7 +127,37 @@ public function stats(): array
         $idle = Equipment::where('status', 'idle')->count();
         $disposed = Equipment::where('status', 'disposed')->count();
 
-        return compact('total', 'active', 'idle', 'disposed');
+        // 설비 유형별 현황
+        $typeDistribution = Equipment::where('status', '!=', 'disposed')
+            ->whereNotNull('equipment_type')
+            ->selectRaw('equipment_type, count(*) as count')
+            ->groupBy('equipment_type')
+            ->orderByDesc('count')
+            ->get()
+            ->toArray();
+
+        // 이번달 점검 현황
+        $yearMonth = now()->format('Y-m');
+        $targetCount = Equipment::where('status', 'active')->count();
+        $completedCount = EquipmentInspection::where('year_month', $yearMonth)->distinct('equipment_id')->count('equipment_id');
+        $issueCount = EquipmentInspection::where('year_month', $yearMonth)
+            ->where(function ($q) {
+                $q->whereNotNull('issue_note')->where('issue_note', '!=', '');
+            })
+            ->count();
+
+        return [
+            'total' => $total,
+            'active' => $active,
+            'idle' => $idle,
+            'disposed' => $disposed,
+            'type_distribution' => $typeDistribution,
+            'inspection_stats' => [
+                'target_count' => $targetCount,
+                'completed_count' => $completedCount,
+                'issue_count' => $issueCount,
+            ],
+        ];
     }
 
     public function options(): array

app/Services/Finance/VehiclePhotoService.php

@@ -0,0 +1,124 @@
+<?php
+
+namespace App\Services\Finance;
+
+use App\Models\Commons\File;
+use App\Models\Finance\CorporateVehicle;
+use App\Services\Service;
+use Illuminate\Http\UploadedFile;
+use Illuminate\Support\Facades\Storage;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class VehiclePhotoService extends Service
+{
+    private const MAX_PHOTOS = 10;
+
+    public function index(int $vehicleId): array
+    {
+        $vehicle = $this->getVehicle($vehicleId);
+
+        return $vehicle->photos->map(fn ($file) => $this->formatFileResponse($file))->values()->toArray();
+    }
+
+    /**
+     * @param  UploadedFile[]  $files
+     */
+    public function store(int $vehicleId, array $files): array
+    {
+        $vehicle = $this->getVehicle($vehicleId);
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $currentCount = File::where('document_id', $vehicleId)
+            ->where('document_type', 'corporate_vehicle')
+            ->whereNull('deleted_at')
+            ->count();
+
+        if ($currentCount + count($files) > self::MAX_PHOTOS) {
+            throw new \Exception(__('error.vehicle.photo_limit_exceeded'));
+        }
+
+        $uploaded = [];
+
+        foreach ($files as $uploadedFile) {
+            $extension = $uploadedFile->getClientOriginalExtension();
+            $storedName = bin2hex(random_bytes(8)).'.'.$extension;
+            $displayName = $uploadedFile->getClientOriginalName();
+
+            $year = date('Y');
+            $month = date('m');
+            $directory = sprintf('%d/corporate-vehicles/%s/%s', $tenantId, $year, $month);
+            $filePath = $directory.'/'.$storedName;
+
+            Storage::disk('r2')->putFileAs($directory, $uploadedFile, $storedName);
+
+            $mimeType = $uploadedFile->getMimeType();
+
+            $file = File::create([
+                'tenant_id' => $tenantId,
+                'display_name' => $displayName,
+                'stored_name' => $storedName,
+                'file_path' => $filePath,
+                'file_size' => $uploadedFile->getSize(),
+                'mime_type' => $mimeType,
+                'file_type' => 'image',
+                'document_id' => $vehicleId,
+                'document_type' => 'corporate_vehicle',
+                'is_temp' => false,
+                'uploaded_by' => $userId,
+                'created_by' => $userId,
+            ]);
+
+            $uploaded[] = $this->formatFileResponse($file);
+        }
+
+        return $uploaded;
+    }
+
+    public function destroy(int $vehicleId, int $fileId): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $file = File::where('tenant_id', $tenantId)
+            ->where('document_id', $vehicleId)
+            ->where('document_type', 'corporate_vehicle')
+            ->where('id', $fileId)
+            ->first();
+
+        if (! $file) {
+            throw new NotFoundHttpException(__('error.file.not_found'));
+        }
+
+        $file->softDeleteFile($userId);
+
+        return [
+            'file_id' => $fileId,
+            'deleted' => true,
+        ];
+    }
+
+    private function getVehicle(int $vehicleId): CorporateVehicle
+    {
+        $vehicle = CorporateVehicle::find($vehicleId);
+
+        if (! $vehicle) {
+            throw new NotFoundHttpException(__('error.vehicle.not_found'));
+        }
+
+        return $vehicle;
+    }
+
+    private function formatFileResponse(File $file): array
+    {
+        return [
+            'id' => $file->id,
+            'file_name' => $file->display_name,
+            'file_path' => $file->file_path,
+            'file_url' => url("/api/v1/files/{$file->id}/download"),
+            'file_size' => $file->file_size,
+            'mime_type' => $file->mime_type,
+            'created_at' => $file->created_at?->format('Y-m-d H:i:s'),
+        ];
+    }
+}

app/Services/GuiderailModelService.php

@@ -0,0 +1,120 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Items\Item;
+use Illuminate\Pagination\LengthAwarePaginator;
+
+class GuiderailModelService extends Service
+{
+    private const CATEGORIES = ['GUIDERAIL_MODEL', 'SHUTTERBOX_MODEL', 'BOTTOMBAR_MODEL'];
+
+    public function list(array $params): LengthAwarePaginator
+    {
+        return Item::whereIn('item_category', self::CATEGORIES)
+            ->when($params['item_category'] ?? null, fn ($q, $v) => $q->where('item_category', $v))
+            ->when($params['item_sep'] ?? null, fn ($q, $v) => $q->where('options->item_sep', $v))
+            ->when($params['model_UA'] ?? null, fn ($q, $v) => $q->where('options->model_UA', $v))
+            ->when($params['check_type'] ?? null, fn ($q, $v) => $q->where('options->check_type', $v))
+            ->when($params['model_name'] ?? null, fn ($q, $v) => $q->where('options->model_name', $v))
+            ->when($params['search'] ?? null, fn ($q, $v) => $q->where(
+                fn ($q2) => $q2
+                    ->where('name', 'like', "%{$v}%")
+                    ->orWhere('code', 'like', "%{$v}%")
+                    ->orWhere('options->model_name', 'like', "%{$v}%")
+                    ->orWhere('options->search_keyword', 'like', "%{$v}%")
+            ))
+            ->orderBy('code')
+            ->paginate($params['size'] ?? 50);
+    }
+
+    public function filters(): array
+    {
+        $items = Item::whereIn('item_category', self::CATEGORIES)->select('options')->get();
+
+        return [
+            'item_sep' => $items->pluck('options.item_sep')->filter()->unique()->sort()->values(),
+            'model_UA' => $items->pluck('options.model_UA')->filter()->unique()->sort()->values(),
+            'check_type' => $items->pluck('options.check_type')->filter()->unique()->sort()->values(),
+            'model_name' => $items->pluck('options.model_name')->filter()->unique()->sort()->values(),
+            'finishing_type' => $items->pluck('options.finishing_type')->filter()->unique()->sort()->values(),
+        ];
+    }
+
+    public function find(int $id): Item
+    {
+        return Item::whereIn('item_category', self::CATEGORIES)->findOrFail($id);
+    }
+
+    public function create(array $data): Item
+    {
+        $options = $this->buildOptions($data);
+
+        return Item::create([
+            'tenant_id' => $this->tenantId(),
+            'item_type' => 'FG',
+            'item_category' => $data['item_category'] ?? 'GUIDERAIL_MODEL',
+            'code' => $data['code'],
+            'name' => $data['name'],
+            'unit' => 'SET',
+            'options' => $options,
+            'is_active' => true,
+            'created_by' => $this->apiUserId(),
+        ]);
+    }
+
+    public function update(int $id, array $data): Item
+    {
+        $item = Item::whereIn('item_category', self::CATEGORIES)->findOrFail($id);
+
+        if (isset($data['code'])) {
+            $item->code = $data['code'];
+        }
+        if (isset($data['name'])) {
+            $item->name = $data['name'];
+        }
+
+        foreach (self::OPTION_KEYS as $key) {
+            if (array_key_exists($key, $data)) {
+                $item->setOption($key, $data[$key]);
+            }
+        }
+
+        $item->updated_by = $this->apiUserId();
+        $item->save();
+
+        return $item;
+    }
+
+    public function delete(int $id): bool
+    {
+        $item = Item::whereIn('item_category', self::CATEGORIES)->findOrFail($id);
+        $item->deleted_by = $this->apiUserId();
+        $item->save();
+
+        return $item->delete();
+    }
+
+    private function buildOptions(array $data): array
+    {
+        $options = [];
+        foreach (self::OPTION_KEYS as $key) {
+            if (isset($data[$key])) {
+                $options[$key] = $data[$key];
+            }
+        }
+
+        return $options;
+    }
+
+    private const OPTION_KEYS = [
+        'model_name', 'check_type', 'rail_width', 'rail_length',
+        'finishing_type', 'item_sep', 'model_UA', 'search_keyword',
+        'author', 'memo', 'registration_date',
+        'components', 'material_summary',
+        // 케이스(SHUTTERBOX_MODEL) 전용
+        'exit_direction', 'front_bottom_width', 'box_width', 'box_height',
+        // 하단마감재(BOTTOMBAR_MODEL) 전용
+        'bar_width', 'bar_height',
+    ];
+}

app/Services/ItemService.php

@@ -357,6 +357,7 @@ public function index(array $params): LengthAwarePaginator
         $categoryId = $params['category_id'] ?? null;
         $itemType = $params['item_type'] ?? null;
         $itemCategory = $params['item_category'] ?? null;
+        $bomCategory = $params['bom_category'] ?? null;
         $groupId = $params['group_id'] ?? null;
         $active = $params['active'] ?? null;
         $hasBom = $params['has_bom'] ?? null;
@@ -410,6 +411,11 @@ public function index(array $params): LengthAwarePaginator
             $query->where('item_category', $itemCategory);
         }
 
+        // BOM 카테고리 (options->bom_category)
+        if ($bomCategory) {
+            $query->where('options->bom_category', $bomCategory);
+        }
+
         // 활성 상태
         if ($active !== null && $active !== '') {
             $query->where('is_active', (bool) $active);
@@ -743,6 +749,9 @@ public function update(int $id, array $data): Model
             $data['attributes'] = array_merge($existingAttributes, $data['attributes']);
         }
 
+        // 변경 전 스냅샷 (감사 로그용)
+        $before = $item->toArray();
+
         // 테이블 업데이트
         $itemData = array_intersect_key($data, array_flip([
             'item_type', 'code', 'name', 'unit', 'category_id',
@@ -768,7 +777,19 @@ public function update(int $id, array $data): Model
             $item->load('details');
         }
 
-        return $item->refresh();
+        $item->refresh();
+
+        // 감사 로그
+        app(\App\Services\Audit\AuditLogger::class)->log(
+            tenantId: $tenantId,
+            targetType: 'item',
+            targetId: $item->id,
+            action: 'updated',
+            before: $before,
+            after: $item->toArray()
+        );
+
+        return $item;
     }
 
     /**

app/Services/OrderService.php

@@ -109,17 +109,22 @@ public function index(array $params)
     /**
      * 통계 조회
      */
-    public function stats(): array
+    public function stats(?string $orderType = null): array
     {
         $tenantId = $this->tenantId();
 
-        $counts = Order::where('tenant_id', $tenantId)
+        $baseQuery = Order::where('tenant_id', $tenantId);
+        if ($orderType !== null) {
+            $baseQuery->where('order_type_code', $orderType);
+        }
+
+        $counts = (clone $baseQuery)
             ->select('status_code', DB::raw('count(*) as count'))
             ->groupBy('status_code')
             ->pluck('count', 'status_code')
             ->toArray();
 
-        $amounts = Order::where('tenant_id', $tenantId)
+        $amounts = (clone $baseQuery)
             ->select('status_code', DB::raw('sum(total_amount) as total'))
             ->groupBy('status_code')
             ->pluck('total', 'status_code')
@@ -162,10 +167,13 @@ public function store(array $data)
         $userId = $this->apiUserId();
 
         return DB::transaction(function () use ($data, $tenantId, $userId) {
-            // 수주번호 자동 생성
+            // 수주번호 자동 생성 (재고생산은 STK 접두사)
             $pairCode = $data['pair_code'] ?? null;
             unset($data['pair_code']);
-            $data['order_no'] = $this->generateOrderNo($tenantId, $pairCode);
+            $isStock = ($data['order_type_code'] ?? null) === Order::TYPE_STOCK;
+            $data['order_no'] = $isStock
+                ? $this->generateStockOrderNo($tenantId)
+                : $this->generateOrderNo($tenantId, $pairCode);
             $data['tenant_id'] = $tenantId;
             $data['created_by'] = $userId;
             $data['updated_by'] = $userId;
@@ -174,6 +182,21 @@ public function store(array $data)
             $data['status_code'] = $data['status_code'] ?? Order::STATUS_DRAFT;
             $data['order_type_code'] = $data['order_type_code'] ?? Order::TYPE_ORDER;
 
+            // 재고생산: 현장명 + 담당자 자동 설정
+            if ($isStock) {
+                $data['site_name'] = '재고생산';
+
+                // 담당자(manager_name)가 비어 있으면 로그인 사용자 이름으로 설정
+                $options = $data['options'] ?? [];
+                if (empty($options['manager_name'])) {
+                    $user = \App\Models\Members\User::find($userId);
+                    if ($user) {
+                        $options['manager_name'] = $user->name;
+                        $data['options'] = $options;
+                    }
+                }
+            }
+
             $items = $data['items'] ?? [];
             unset($data['items']);
 
@@ -293,6 +316,14 @@ public function store(array $data)
             $order->refresh();
             $order->recalculateTotals()->save();
 
+            // 견적 연결: Quote.order_id 동기화
+            if ($order->quote_id) {
+                Quote::withoutGlobalScopes()
+                    ->where('id', $order->quote_id)
+                    ->whereNull('order_id')
+                    ->update(['order_id' => $order->id]);
+            }
+
             return $this->loadDetailRelations($order);
         });
     }
@@ -629,8 +660,8 @@ public function updateStatus(int $id, string $status)
             $createdSale = null;
             $previousStatus = $order->status_code;
 
-            // 수주확정 시 매출 자동 생성 (sales_recognition = on_order_confirm인 경우)
-            if ($status === Order::STATUS_CONFIRMED && $order->shouldCreateSaleOnConfirm()) {
+            // 수주확정 시 매출 자동 생성 (재고생산은 매출 생성 불필요)
+            if ($status === Order::STATUS_CONFIRMED && $order->order_type_code !== Order::TYPE_STOCK && $order->shouldCreateSaleOnConfirm()) {
                 $createdSale = $this->createSaleFromOrder($order, $userId);
                 $order->sale_id = $createdSale->id;
             }
@@ -776,6 +807,29 @@ private function generateOrderNoLegacy(int $tenantId): string
         return sprintf('%s%s%04d', $prefix, $date, $seq);
     }
 
+    /**
+     * 재고생산 번호 생성 (STK{YYYYMMDD}{NNNN})
+     */
+    private function generateStockOrderNo(int $tenantId): string
+    {
+        $prefix = 'STK';
+        $date = now()->format('Ymd');
+
+        $lastNo = Order::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('order_no', 'like', "{$prefix}{$date}%")
+            ->orderByDesc('order_no')
+            ->value('order_no');
+
+        if ($lastNo) {
+            $seq = (int) substr($lastNo, -4) + 1;
+        } else {
+            $seq = 1;
+        }
+
+        return sprintf('%s%s%04d', $prefix, $date, $seq);
+    }
+
     /**
      * 견적에서 수주 생성
      */
@@ -803,54 +857,99 @@ public function createFromQuote(int $quoteId, array $data = [])
         }
 
         return DB::transaction(function () use ($quote, $data, $tenantId, $userId) {
-            // 수주번호 생성
             $pairCode = $data['pair_code'] ?? null;
-            $orderNo = $this->generateOrderNo($tenantId, $pairCode);
 
-            // Order 모델의 createFromQuote 사용
+            // calculation_inputs에서 제품 정보 추출
+            $calculationInputs = $quote->calculation_inputs ?? [];
+            $productItems = $calculationInputs['items'] ?? [];
+            $bomResults = $calculationInputs['bomResults'] ?? [];
+            $locationCount = count($productItems);
+
+            // 품목→개소 매핑 사전 계산
+            $hasFormulaSource = $quote->items->contains(fn ($item) => ! empty($item->formula_source));
+            $itemsPerLocation = (! $hasFormulaSource && $locationCount > 1)
+                ? intdiv($quote->items->count(), $locationCount)
+                : 0;
+
+            // 견적 품목을 개소별로 그룹핑
+            $itemsByLocation = [];
+            foreach ($quote->items as $index => $quoteItem) {
+                $locIdx = $this->resolveQuoteItemLocationIndex($quoteItem, $productItems, $itemsPerLocation, $index, $locationCount);
+                $itemsByLocation[$locIdx][] = $quoteItem;
+            }
+
+            // 개소 × 수량 → 노드 목록 확장 (qty=10 → 노드 10개, 각 qty=1)
+            $expandedNodes = [];
+            foreach ($productItems as $idx => $locItem) {
+                $qty = (int) ($locItem['quantity'] ?? 1);
+                for ($q = 0; $q < $qty; $q++) {
+                    $expandedNodes[] = [
+                        'locItem' => $locItem,
+                        'bomResult' => $bomResults[$idx] ?? null,
+                        'origIdx' => $idx,
+                        'seqNo' => $q + 1,
+                    ];
+                }
+            }
+
+            // 수주 1건 생성
+            $orderNo = $this->generateOrderNo($tenantId, $pairCode);
             $order = Order::createFromQuote($quote, $orderNo);
             $order->created_by = $userId;
             $order->updated_by = $userId;
 
-            // 추가 데이터 병합 (납품일, 메모 등)
             if (! empty($data['delivery_date'])) {
                 $order->delivery_date = $data['delivery_date'];
             }
             if (! empty($data['memo'])) {
                 $order->memo = $data['memo'];
             }
+            if (! empty($data['delivery_method_code'])) {
+                $order->delivery_method_code = $data['delivery_method_code'];
+            }
+
+            // options 병합 (수신자, 수신처, 운임 등)
+            if (! empty($data['options'])) {
+                $order->options = array_merge($order->options ?? [], $data['options']);
+            }
 
             $order->save();
 
-            // calculation_inputs에서 제품 정보 추출
-            $calculationInputs = $quote->calculation_inputs ?? [];
-            $productItems = $calculationInputs['items'] ?? [];
-            $bomResults = $calculationInputs['bomResults'] ?? [];
-
-            // OrderNode 생성 (개소별)
-            $nodeMap = [];
-            foreach ($productItems as $idx => $locItem) {
-                $bomResult = $bomResults[$idx] ?? null;
+            // 확장된 노드별로 OrderNode + OrderItem 생성
+            foreach ($expandedNodes as $nodeIdx => $expanded) {
+                $locItem = $expanded['locItem'];
+                $bomResult = $expanded['bomResult'];
+                $origIdx = $expanded['origIdx'];
                 $bomVars = $bomResult['variables'] ?? [];
                 $grandTotal = $bomResult['grand_total'] ?? 0;
-                $qty = (int) ($locItem['quantity'] ?? 1);
                 $floor = $locItem['floor'] ?? '';
                 $symbol = $locItem['code'] ?? '';
 
-                $nodeMap[$idx] = OrderNode::create([
+                // 노드명 = 제품명, 코드/부호에 수량 번호 부여
+                $productName = $locItem['productName'] ?? '';
+                $nodeCode = trim("{$floor}-{$symbol}", '-') ?: "LOC-{$nodeIdx}";
+                $nodeSymbol = $symbol;
+                $totalQty = (int) ($locItem['quantity'] ?? 1);
+                if ($totalQty > 1) {
+                    $nodeCode .= '-'.$expanded['seqNo'];
+                    $nodeSymbol .= ' #'.$expanded['seqNo'];
+                }
+                $nodeName = $productName ?: trim("{$floor} {$nodeSymbol}") ?: '개소 '.($nodeIdx + 1);
+
+                $node = OrderNode::create([
                     'tenant_id' => $tenantId,
                     'order_id' => $order->id,
                     'parent_id' => null,
                     'node_type' => 'location',
-                    'code' => trim("{$floor}-{$symbol}", '-') ?: "LOC-{$idx}",
-                    'name' => trim("{$floor} {$symbol}") ?: '개소 '.($idx + 1),
+                    'code' => $nodeCode,
+                    'name' => $nodeName,
                     'status_code' => OrderNode::STATUS_PENDING,
-                    'quantity' => $qty,
+                    'quantity' => 1,
                     'unit_price' => $grandTotal,
-                    'total_price' => $grandTotal * $qty,
+                    'total_price' => $grandTotal,
                     'options' => [
                         'floor' => $floor,
-                        'symbol' => $symbol,
+                        'symbol' => $nodeSymbol,
                         'product_code' => $locItem['productCode'] ?? null,
                         'product_name' => $locItem['productName'] ?? null,
                         'open_width' => $locItem['openWidth'] ?? null,
@@ -866,68 +965,19 @@ public function createFromQuote(int $quoteId, array $data = [])
                         'slat_info' => $this->extractSlatInfoFromBom($bomResult, $locItem),
                     ],
                     'depth' => 0,
-                    'sort_order' => $idx,
+                    'sort_order' => $nodeIdx,
                     'created_by' => $userId,
                 ]);
-            }
 
-            // 견적 품목을 수주 품목으로 변환 (노드 연결 포함)
-            // formula_source 없는 레거시 데이터용: sort_order 기반 분배 준비
-            $locationCount = count($productItems);
-            $hasFormulaSource = $quote->items->contains(fn ($item) => ! empty($item->formula_source));
-            $itemsPerLocation = (! $hasFormulaSource && $locationCount > 1)
-                ? intdiv($quote->items->count(), $locationCount)
-                : 0;
-
-            foreach ($quote->items as $index => $quoteItem) {
-                $floorCode = null;
-                $symbolCode = null;
-                $locIdx = 0;
-
-                // 1순위: formula_source에서 인덱스 추출
-                $formulaSource = $quoteItem->formula_source ?? '';
-                if (preg_match('/product_(\d+)/', $formulaSource, $matches)) {
-                    $locIdx = (int) $matches[1];
-                }
-
-                // 2순위: sort_order 기반 분배 (formula_source 없는 레거시 데이터)
-                if ($locIdx === 0 && $itemsPerLocation > 0) {
-                    $locIdx = min(intdiv($index, $itemsPerLocation), $locationCount - 1);
-                }
-
-                // calculation_inputs에서 floor/code 가져오기
-                if (isset($productItems[$locIdx])) {
-                    $floorCode = $productItems[$locIdx]['floor'] ?? null;
-                    $symbolCode = $productItems[$locIdx]['code'] ?? null;
-                } elseif (count($productItems) === 1) {
-                    $floorCode = $productItems[0]['floor'] ?? null;
-                    $symbolCode = $productItems[0]['code'] ?? null;
-                }
-
-                // calculation_inputs에서 못 찾은 경우 note에서 파싱 시도
-                if (empty($floorCode) && empty($symbolCode)) {
-                    $note = trim($quoteItem->note ?? '');
-                    if ($note !== '' && $note !== '-' && $note !== '- -') {
-                        $parts = preg_split('/\s+/', $note, 2);
-                        $floorCode = ($parts[0] ?? null) !== '-' ? ($parts[0] ?? null) : null;
-                        $symbolCode = ($parts[1] ?? null) !== '-' ? ($parts[1] ?? null) : null;
-                    }
-                }
-
-                // note 파싱으로 locIdx 결정 (formula_source 없는 경우)
-                if ($locIdx === 0 && ! $itemsPerLocation && ! empty($floorCode) && ! empty($symbolCode)) {
-                    foreach ($productItems as $pidx => $pItem) {
-                        if (($pItem['floor'] ?? '') === $floorCode && ($pItem['code'] ?? '') === $symbolCode) {
-                            $locIdx = $pidx;
-                            break;
-                        }
-                    }
-                }
+                // 해당 개소 소속 품목 → OrderItem 복제
+                foreach ($itemsByLocation[$origIdx] ?? [] as $serialIdx => $quoteItem) {
+                    $floorCode = $locItem['floor'] ?? null;
+                    $symbolCode = $locItem['code'] ?? null;
 
                     $order->items()->create([
                         'tenant_id' => $tenantId,
-                    'order_node_id' => $nodeMap[$locIdx]->id ?? null,
-                    'serial_no' => $index + 1,
+                        'order_node_id' => $node->id,
+                        'serial_no' => $serialIdx + 1,
                         'item_id' => $quoteItem->item_id,
                         'item_code' => $quoteItem->item_code,
                         'item_name' => $quoteItem->item_name,
@@ -941,9 +991,10 @@ public function createFromQuote(int $quoteId, array $data = [])
                         'tax_amount' => round($quoteItem->total_price * 0.1, 2),
                         'total_amount' => round($quoteItem->total_price * 1.1, 2),
                         'note' => $quoteItem->formula_category,
-                    'sort_order' => $index,
+                        'sort_order' => $serialIdx,
                     ]);
                 }
+            }
 
             // 합계 재계산
             $order->refresh();
@@ -959,6 +1010,48 @@ public function createFromQuote(int $quoteId, array $data = [])
         });
     }
 
+    /**
+     * 견적 품목이 속하는 개소 인덱스 결정
+     */
+    private function resolveQuoteItemLocationIndex(
+        $quoteItem,
+        array $productItems,
+        int $itemsPerLocation,
+        int $itemIndex,
+        int $locationCount
+    ): int {
+        $locIdx = 0;
+
+        // 1순위: formula_source에서 인덱스 추출
+        $formulaSource = $quoteItem->formula_source ?? '';
+        if (preg_match('/product_(\d+)/', $formulaSource, $matches)) {
+            return (int) $matches[1];
+        }
+
+        // 2순위: sort_order 기반 분배
+        if ($itemsPerLocation > 0) {
+            return min(intdiv($itemIndex, $itemsPerLocation), $locationCount - 1);
+        }
+
+        // 3순위: note에서 floor/code 매칭
+        $note = trim($quoteItem->note ?? '');
+        if ($note !== '' && $note !== '-' && $note !== '- -') {
+            $parts = preg_split('/\s+/', $note, 2);
+            $floorCode = ($parts[0] ?? null) !== '-' ? ($parts[0] ?? null) : null;
+            $symbolCode = ($parts[1] ?? null) !== '-' ? ($parts[1] ?? null) : null;
+
+            if (! empty($floorCode) && ! empty($symbolCode)) {
+                foreach ($productItems as $pidx => $pItem) {
+                    if (($pItem['floor'] ?? '') === $floorCode && ($pItem['code'] ?? '') === $symbolCode) {
+                        return $pidx;
+                    }
+                }
+            }
+        }
+
+        return $locIdx;
+    }
+
     /**
      * 견적 변경사항을 수주에 동기화
      *
@@ -1202,9 +1295,29 @@ public function createProductionOrder(int $orderId, array $data)
             throw new BadRequestHttpException(__('error.order.production_order_already_exists'));
         }
 
-        // order_nodes의 BOM 결과를 기반으로 공정별 자동 분류
+        // 재고생산(STOCK): 절곡 공정에 모든 품목 직접 배정 (BOM 매칭 스킵)
+        $isStock = $order->order_type_code === Order::TYPE_STOCK;
+        $nodesBomMap = [];
+
+        if ($isStock) {
+            $bendingProcess = \App\Models\Process::where('tenant_id', $tenantId)
+                ->where('process_name', '절곡')
+                ->where('is_active', true)
+                ->first();
+
+            if (! $bendingProcess) {
+                throw new BadRequestHttpException(__('error.order.bending_process_not_found'));
+            }
+
+            $itemsByProcess = [
+                $bendingProcess->id => [
+                    'process_id' => $bendingProcess->id,
+                    'items' => $order->items->all(),
+                ],
+            ];
+        } else {
+            // 기존 로직: order_nodes의 BOM 결과를 기반으로 공정별 자동 분류
             $bomItemIds = [];
-        $nodesBomMap = []; // node_id => [item_name => bom_item]
 
             foreach ($order->rootNodes as $node) {
                 $bomResult = $node->options['bom_result'] ?? [];
@@ -1236,7 +1349,7 @@ public function createProductionOrder(int $orderId, array $data)
                 }
             }
 
-        // item_code → item_id 매핑 구축 (fallback용)
+            // item_code → item_id 매핑 구축 (fallback용 — N+1 방지를 위해 사전 일괄 조회)
             $codeToIdMap = [];
             if (! empty($bomItemIds)) {
                 $codeToIdRows = DB::table('items')
@@ -1250,6 +1363,38 @@ public function createProductionOrder(int $orderId, array $data)
                 }
             }
 
+            // order_items의 item_code로 추가 매핑 사전 구축 (루프 내 DB 조회 방지)
+            $orderItemCodes = $order->items->pluck('item_code')->filter()->unique()->values()->all();
+            $unmappedCodes = array_diff($orderItemCodes, array_keys($codeToIdMap));
+            if (! empty($unmappedCodes)) {
+                $extraRows = DB::table('items')
+                    ->where('tenant_id', $tenantId)
+                    ->whereIn('code', $unmappedCodes)
+                    ->whereNull('deleted_at')
+                    ->select('id', 'code')
+                    ->get();
+                foreach ($extraRows as $row) {
+                    $codeToIdMap[$row->code] = $row->id;
+                }
+            }
+
+            // 사전 매핑된 item_id에 대한 process_items도 일괄 조회
+            $allResolvedIds = array_values(array_unique(array_merge(
+                array_keys($itemProcessMap),
+                array_values($codeToIdMap)
+            )));
+            $unmappedProcessIds = array_diff($allResolvedIds, array_keys($itemProcessMap));
+            if (! empty($unmappedProcessIds)) {
+                $extraProcessItems = DB::table('process_items')
+                    ->whereIn('item_id', $unmappedProcessIds)
+                    ->where('is_active', true)
+                    ->select('item_id', 'process_id')
+                    ->get();
+                foreach ($extraProcessItems as $pi) {
+                    $itemProcessMap[$pi->item_id] = $pi->process_id;
+                }
+            }
+
             // order_items를 공정별로 그룹화 (BOM item_id → process 매핑 활용)
             $itemsByProcess = [];
             foreach ($order->items as $orderItem) {
@@ -1268,31 +1413,11 @@ public function createProductionOrder(int $orderId, array $data)
                     }
                 }
 
-            // 3. fallback: item_code로 items 마스터 조회 → process_items 매핑
+                // 3. fallback: 사전 구축된 맵에서 item_code → process 매핑 (N+1 제거)
                 if ($processId === null && $orderItem->item_code) {
                     $resolvedId = $codeToIdMap[$orderItem->item_code] ?? null;
-                if (! $resolvedId) {
-                    $resolvedId = DB::table('items')
-                        ->where('tenant_id', $tenantId)
-                        ->where('code', $orderItem->item_code)
-                        ->whereNull('deleted_at')
-                        ->value('id');
-                    if ($resolvedId) {
-                        $codeToIdMap[$orderItem->item_code] = $resolvedId;
-                    }
-                }
                     if ($resolvedId && isset($itemProcessMap[$resolvedId])) {
                         $processId = $itemProcessMap[$resolvedId];
-                } elseif ($resolvedId) {
-                    // process_items에서도 조회
-                    $pi = DB::table('process_items')
-                        ->where('item_id', $resolvedId)
-                        ->where('is_active', true)
-                        ->value('process_id');
-                    if ($pi) {
-                        $processId = $pi;
-                        $itemProcessMap[$resolvedId] = $pi;
-                    }
                     }
                 }
 
@@ -1306,8 +1431,9 @@ public function createProductionOrder(int $orderId, array $data)
                 }
                 $itemsByProcess[$key]['items'][] = $orderItem;
             }
+        }
 
-        return DB::transaction(function () use ($order, $data, $tenantId, $userId, $itemsByProcess, $nodesBomMap) {
+        return DB::transaction(function () use ($order, $data, $tenantId, $userId, $itemsByProcess, $nodesBomMap, $isStock) {
             $workOrders = [];
 
             // 담당자 ID 배열 처리 (assignee_ids 우선, fallback으로 assignee_id)
@@ -1327,6 +1453,7 @@ public function createProductionOrder(int $orderId, array $data)
 
                 // 공정 옵션 초기화 (보조 공정 플래그 포함)
                 $workOrderOptions = null;
+                $process = null;
                 if ($processId) {
                     $process = \App\Models\Process::find($processId);
                     if ($process && ! empty($process->options['is_auxiliary'])) {
@@ -1346,17 +1473,33 @@ public function createProductionOrder(int $orderId, array $data)
                     }
                 }
 
+                // team_id 결정: 명시적 전달값 > 공정 담당부서 자동 매핑
+                $teamId = $data['team_id'] ?? null;
+                if (! $teamId && $process && $process->department) {
+                    $teamId = DB::table('departments')
+                        ->where('tenant_id', $tenantId)
+                        ->where('name', $process->department)
+                        ->value('id');
+                }
+
+                // priority 결정: 문자열 → 숫자 변환 (urgent=1, high=4, normal=7)
+                $priorityMap = ['urgent' => 1, 'high' => 4, 'normal' => 7];
+                $priority = is_numeric($data['priority'] ?? null)
+                    ? (int) $data['priority']
+                    : ($priorityMap[$data['priority'] ?? 'normal'] ?? 7);
+
                 // 작업지시 생성
                 $workOrder = WorkOrder::create([
                     'tenant_id' => $tenantId,
                     'work_order_no' => $workOrderNo,
                     'sales_order_id' => $order->id,
-                    'project_name' => $order->site_name ?? $order->client_name,
+                    'project_name' => $isStock ? '재고생산' : ($order->site_name ?? $order->client_name),
                     'process_id' => $processId,
-                    'status' => ! empty($assigneeIds) ? WorkOrder::STATUS_PENDING : WorkOrder::STATUS_UNASSIGNED,
+                    'status' => (! empty($assigneeIds) || $teamId) ? WorkOrder::STATUS_WAITING : WorkOrder::STATUS_UNASSIGNED,
+                    'priority' => $priority,
                     'assignee_id' => $primaryAssigneeId,
-                    'team_id' => $data['team_id'] ?? null,
-                    'scheduled_date' => $data['scheduled_date'] ?? $order->delivery_date,
+                    'team_id' => $teamId,
+                    'scheduled_date' => $data['scheduled_date'] ?? ($isStock ? now()->toDateString() : $order->delivery_date),
                     'memo' => $data['memo'] ?? null,
                     'options' => $workOrderOptions,
                     'is_active' => true,
@@ -1445,7 +1588,7 @@ public function createProductionOrder(int $orderId, array $data)
                         'item_id' => $itemId,
                         'item_name' => $orderItem->item_name,
                         'specification' => $orderItem->specification,
-                        'quantity' => $orderItem->quantity,
+                        'quantity' => (int) $orderItem->quantity,
                         'unit' => $orderItem->unit,
                         'sort_order' => $sortOrder++,
                         'status' => 'pending',
@@ -1877,16 +2020,22 @@ public function checkBendingStockForOrder(int $orderId): array
             return [];
         }
 
-        $stockService = app(StockService::class);
+        // 배치 조회로 N+1 방지 (루프 내 개별 Stock 조회 제거)
+        $bendingItemIds = $bendingItems->pluck('id')->all();
+        $stocksMap = \App\Models\Tenants\Stock::where('tenant_id', $tenantId)
+            ->whereIn('item_id', $bendingItemIds)
+            ->get()
+            ->keyBy('item_id');
+
         $result = [];
 
         foreach ($bendingItems as $item) {
             $neededQty = $itemQtyMap[$item->id];
-            $stockInfo = $stockService->getAvailableStock($item->id);
+            $stock = $stocksMap->get($item->id);
 
-            $availableQty = $stockInfo ? (float) $stockInfo['available_qty'] : 0;
-            $reservedQty = $stockInfo ? (float) $stockInfo['reserved_qty'] : 0;
-            $stockQty = $stockInfo ? (float) $stockInfo['stock_qty'] : 0;
+            $availableQty = $stock ? (float) $stock->available_qty : 0;
+            $reservedQty = $stock ? (float) $stock->reserved_qty : 0;
+            $stockQty = $stock ? (float) $stock->stock_qty : 0;
             $shortfallQty = max(0, $neededQty - $availableQty);
 
             $result[] = [

app/Services/PerformanceReportExcelService.php

@@ -0,0 +1,462 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Qualitys\PerformanceReport;
+use App\Models\Qualitys\QualityDocumentLocation;
+use App\Models\Tenants\Tenant;
+use PhpOffice\PhpSpreadsheet\Spreadsheet;
+use PhpOffice\PhpSpreadsheet\Style\Alignment;
+use PhpOffice\PhpSpreadsheet\Style\Border;
+use PhpOffice\PhpSpreadsheet\Style\Fill;
+use PhpOffice\PhpSpreadsheet\Writer\Xlsx;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class PerformanceReportExcelService extends Service
+{
+    // 카테고리별 배경색
+    private const COLOR_MATERIAL = 'DAEEF3';
+
+    private const COLOR_SITE = 'E2EFDA';
+
+    private const COLOR_SUPERVISOR = 'FCE4D6';
+
+    private const COLOR_CONTRACTOR = 'EDEDED';
+
+    private const COLOR_DISTRIBUTOR = 'FFF2CC';
+
+    // 병합 대상 컬럼 (같은 품질관리서 내 개소가 여러개일 때)
+    private const MERGE_COLS = ['A', 'B', 'C', 'D', 'E', 'F', 'G', 'H', 'I', 'M', 'N', 'O', 'P', 'Q', 'R', 'S', 'T', 'U', 'V', 'W', 'X', 'Y', 'Z', 'AA'];
+
+    // 비병합 컬럼 (개소별 데이터)
+    private const NO_MERGE_COLS = ['J', 'K', 'L'];
+
+    /**
+     * 확정건 엑셀 생성 및 스트림 응답
+     */
+    public function generate(int $year, int $quarter): StreamedResponse
+    {
+        $tenantId = $this->tenantId();
+        $tenant = Tenant::find($tenantId);
+
+        $reports = $this->getConfirmedReports($tenantId, $year, $quarter);
+        $spreadsheet = new Spreadsheet;
+        $sheet = $spreadsheet->getActiveSheet();
+        $sheet->setTitle('판매실적대장');
+
+        // 시트 구성
+        $this->setColumnWidths($sheet);
+        $this->writeTitle($sheet, $year, $quarter);
+        $this->writeCompanyInfo($sheet, $tenant);
+        $this->writeCategoryHeaders($sheet);
+        $this->writeColumnHeaders($sheet);
+        $dataStartRow = 13;
+        $lastDataRow = $this->writeDataRows($sheet, $reports, $dataStartRow);
+
+        // 데이터 영역 테두리
+        if ($lastDataRow >= $dataStartRow) {
+            $this->applyDataBorders($sheet, $dataStartRow, $lastDataRow);
+        }
+
+        // 파일명
+        $companyName = $tenant?->company_name ?? 'SAM';
+        $filename = "{$companyName}_품질인정자재등의_판매실적_대장_{$year}년_{$quarter}분기.xlsx";
+
+        return $this->createStreamedResponse($spreadsheet, $filename);
+    }
+
+    /**
+     * 확정건 데이터 조회
+     */
+    private function getConfirmedReports(int $tenantId, int $year, int $quarter)
+    {
+        return PerformanceReport::where('tenant_id', $tenantId)
+            ->where('year', $year)
+            ->where('quarter', $quarter)
+            ->where('confirmation_status', PerformanceReport::STATUS_CONFIRMED)
+            ->with([
+                'qualityDocument.locations.orderItem',
+                'qualityDocument.locations.qualityDocumentOrder.order',
+                'qualityDocument.client',
+            ])
+            ->orderBy('id')
+            ->get();
+    }
+
+    /**
+     * 컬럼 너비 설정
+     */
+    private function setColumnWidths($sheet): void
+    {
+        $widths = [
+            'A' => 6, 'B' => 16, 'C' => 12,
+            'D' => 10, 'E' => 14, 'F' => 10, 'G' => 12, 'H' => 10, 'I' => 10,
+            'J' => 10, 'K' => 14, 'L' => 8,
+            'M' => 20, 'N' => 18, 'O' => 10,
+            'P' => 14, 'Q' => 18, 'R' => 10, 'S' => 14,
+            'T' => 14, 'U' => 18, 'V' => 10, 'W' => 14,
+            'X' => 14, 'Y' => 18, 'Z' => 10, 'AA' => 14,
+        ];
+
+        foreach ($widths as $col => $width) {
+            $sheet->getColumnDimension($col)->setWidth($width);
+        }
+    }
+
+    /**
+     * Row 1, 3: 제목/부제목
+     */
+    private function writeTitle($sheet, int $year, int $quarter): void
+    {
+        // Row 1: 제목
+        $sheet->mergeCells('A1:AA1');
+        $sheet->setCellValue('A1', '품질인정자재등의 판매실적 제출서식');
+        $sheet->getStyle('A1')->applyFromArray([
+            'font' => ['name' => '돋움', 'size' => 24, 'bold' => true],
+            'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER, 'vertical' => Alignment::VERTICAL_CENTER],
+        ]);
+        $sheet->getRowDimension(1)->setRowHeight(40);
+
+        // Row 3: 부제목
+        $sheet->mergeCells('A3:AA3');
+        $sheet->setCellValue('A3', "품질인정자재등의 판매실적 대장({$year}년 {$quarter}분기)");
+        $sheet->getStyle('A3')->applyFromArray([
+            'font' => ['name' => '돋움', 'size' => 18, 'bold' => true],
+            'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER, 'vertical' => Alignment::VERTICAL_CENTER],
+        ]);
+        $sheet->getRowDimension(3)->setRowHeight(32);
+    }
+
+    /**
+     * Row 5~9: 회사 정보
+     */
+    private function writeCompanyInfo($sheet, ?Tenant $tenant): void
+    {
+        $infoRows = [
+            5 => ['label' => '회사명', 'value' => $tenant?->company_name ?? ''],
+            6 => ['label' => '대표자', 'value' => $tenant?->ceo_name ?? ''],
+            7 => ['label' => '사업자등록번호', 'value' => $tenant?->business_num ?? ''],
+            8 => ['label' => '주소', 'value' => $tenant?->address ?? ''],
+            9 => ['label' => '연락처', 'value' => $tenant?->phone ?? ''],
+        ];
+
+        foreach ($infoRows as $row => $info) {
+            $sheet->mergeCells("A{$row}:C{$row}");
+            $sheet->mergeCells("D{$row}:AA{$row}");
+            $sheet->setCellValue("A{$row}", $info['label']);
+            $sheet->setCellValue("D{$row}", $info['value']);
+
+            $sheet->getStyle("A{$row}:C{$row}")->applyFromArray([
+                'font' => ['name' => '돋움', 'size' => 11, 'bold' => true],
+                'alignment' => ['horizontal' => Alignment::HORIZONTAL_RIGHT, 'vertical' => Alignment::VERTICAL_CENTER],
+                'fill' => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['rgb' => 'F2F2F2']],
+                'borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN]],
+            ]);
+            $sheet->getStyle("D{$row}:AA{$row}")->applyFromArray([
+                'font' => ['name' => '돋움', 'size' => 11],
+                'alignment' => ['vertical' => Alignment::VERTICAL_CENTER],
+                'borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN]],
+            ]);
+        }
+    }
+
+    /**
+     * Row 11: 카테고리 헤더 (건축자재내역, 건축공사장, 공사감리자, 공사시공자, 자재유통업자)
+     */
+    private function writeCategoryHeaders($sheet): void
+    {
+        $categories = [
+            ['range' => 'A11:L11', 'label' => '건축자재내역', 'color' => self::COLOR_MATERIAL],
+            ['range' => 'M11:O11', 'label' => '건축공사장', 'color' => self::COLOR_SITE],
+            ['range' => 'P11:S11', 'label' => '공사감리자', 'color' => self::COLOR_SUPERVISOR],
+            ['range' => 'T11:W11', 'label' => '공사시공자', 'color' => self::COLOR_CONTRACTOR],
+            ['range' => 'X11:AA11', 'label' => '자재유통업자', 'color' => self::COLOR_DISTRIBUTOR],
+        ];
+
+        foreach ($categories as $cat) {
+            $sheet->mergeCells($cat['range']);
+            $startCell = explode(':', $cat['range'])[0];
+            $sheet->setCellValue($startCell, $cat['label']);
+            $sheet->getStyle($cat['range'])->applyFromArray([
+                'font' => ['name' => '돋움', 'size' => 11, 'bold' => true],
+                'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER, 'vertical' => Alignment::VERTICAL_CENTER],
+                'fill' => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['rgb' => $cat['color']]],
+                'borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN]],
+            ]);
+        }
+
+        $sheet->getRowDimension(11)->setRowHeight(28);
+    }
+
+    /**
+     * Row 12: 컬럼 헤더
+     */
+    private function writeColumnHeaders($sheet): void
+    {
+        $headers = [
+            'A' => '일련번호', 'B' => '품질관리서번호', 'C' => '작성일',
+            'D' => '인정품목', 'E' => '규격(품명)', 'F' => '규격(종류)',
+            'G' => '제품검사일', 'H' => '내화성능시간', 'I' => '사용부위',
+            'J' => '로트번호', 'K' => '규격(치수)', 'L' => '수량',
+            'M' => '공사명칭', 'N' => '소재지', 'O' => '번지',
+            'P' => '사무소명', 'Q' => '사무소주소', 'R' => '성명', 'S' => '연락처',
+            'T' => '업체명', 'U' => '업체주소', 'V' => '성명', 'W' => '연락처',
+            'X' => '업체명', 'Y' => '업체주소', 'Z' => '대표자명', 'AA' => '연락처',
+        ];
+
+        // 카테고리별 컬럼 색상 매핑
+        $colColors = [];
+        foreach (['A', 'B', 'C', 'D', 'E', 'F', 'G', 'H', 'I', 'J', 'K', 'L'] as $c) {
+            $colColors[$c] = self::COLOR_MATERIAL;
+        }
+        foreach (['M', 'N', 'O'] as $c) {
+            $colColors[$c] = self::COLOR_SITE;
+        }
+        foreach (['P', 'Q', 'R', 'S'] as $c) {
+            $colColors[$c] = self::COLOR_SUPERVISOR;
+        }
+        foreach (['T', 'U', 'V', 'W'] as $c) {
+            $colColors[$c] = self::COLOR_CONTRACTOR;
+        }
+        foreach (['X', 'Y', 'Z', 'AA'] as $c) {
+            $colColors[$c] = self::COLOR_DISTRIBUTOR;
+        }
+
+        foreach ($headers as $col => $label) {
+            $cell = "{$col}12";
+            $sheet->setCellValue($cell, $label);
+            $sheet->getStyle($cell)->applyFromArray([
+                'font' => ['name' => '돋움', 'size' => 10, 'bold' => true],
+                'alignment' => [
+                    'horizontal' => Alignment::HORIZONTAL_CENTER,
+                    'vertical' => Alignment::VERTICAL_CENTER,
+                    'wrapText' => true,
+                ],
+                'fill' => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['rgb' => $colColors[$col]]],
+                'borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN]],
+            ]);
+        }
+
+        $sheet->getRowDimension(12)->setRowHeight(32);
+    }
+
+    /**
+     * 데이터 행 쓰기 (Row 13+)
+     *
+     * @return int 마지막 데이터 행 번호
+     */
+    private function writeDataRows($sheet, $reports, int $startRow): int
+    {
+        $currentRow = $startRow;
+        $serialNo = 1;
+
+        foreach ($reports as $report) {
+            $doc = $report->qualityDocument;
+            if (! $doc) {
+                continue;
+            }
+
+            $locations = $doc->locations ?? collect();
+            $locationCount = $locations->count();
+
+            if ($locationCount === 0) {
+                // 개소 없는 경우에도 1행 출력
+                $this->writeDocumentRow($sheet, $currentRow, $serialNo, $doc, null);
+                $currentRow++;
+            } else {
+                $firstRow = $currentRow;
+
+                foreach ($locations as $idx => $location) {
+                    $this->writeDocumentRow(
+                        $sheet,
+                        $currentRow,
+                        $idx === 0 ? $serialNo : null,
+                        $idx === 0 ? $doc : null,
+                        $location
+                    );
+                    $currentRow++;
+                }
+
+                // 같은 품질관리서의 여러 개소 → 병합
+                if ($locationCount > 1) {
+                    $lastRow = $currentRow - 1;
+                    foreach (self::MERGE_COLS as $col) {
+                        $sheet->mergeCells("{$col}{$firstRow}:{$col}{$lastRow}");
+                        $sheet->getStyle("{$col}{$firstRow}")->getAlignment()
+                            ->setVertical(Alignment::VERTICAL_CENTER);
+                    }
+                }
+            }
+
+            $serialNo++;
+        }
+
+        return $currentRow - 1;
+    }
+
+    /**
+     * 한 행 쓰기
+     */
+    private function writeDocumentRow($sheet, int $row, ?int $serialNo, ?object $doc, ?QualityDocumentLocation $location): void
+    {
+        $options = $doc?->options ?? [];
+        $orderItem = $location?->orderItem;
+
+        // === 병합 컬럼 (문서 수준 - 첫 행에만 기록) ===
+        if ($doc !== null) {
+            $sheet->setCellValue("A{$row}", $serialNo);
+            $sheet->setCellValue("B{$row}", $doc->quality_doc_number ?? '');
+            $sheet->setCellValue("C{$row}", $doc->received_date?->format('Y-m-d') ?? '');
+
+            // 자재 정보 (D~I)
+            $sheet->setCellValue("D{$row}", $this->getProductCategory($location));
+            $sheet->setCellValue("E{$row}", $orderItem?->item_name ?? '');
+            $sheet->setCellValue("F{$row}", $orderItem?->specification ?? '');
+            $sheet->setCellValue("G{$row}", $this->getInspectionDate($doc));
+            $sheet->setCellValue("H{$row}", $this->getFireResistanceTime($location));
+            $sheet->setCellValue("I{$row}", $this->getUsagePart($location));
+
+            // 건축공사장 (M~O)
+            $site = $options['construction_site'] ?? [];
+            $sheet->setCellValue("M{$row}", $site['name'] ?? '');
+            $sheet->setCellValue("N{$row}", $site['land_location'] ?? '');
+            $sheet->setCellValue("O{$row}", $site['lot_number'] ?? '');
+
+            // 공사감리자 (P~S)
+            $supervisor = $options['supervisor'] ?? [];
+            $sheet->setCellValue("P{$row}", $supervisor['office'] ?? '');
+            $sheet->setCellValue("Q{$row}", $supervisor['address'] ?? '');
+            $sheet->setCellValue("R{$row}", $supervisor['name'] ?? '');
+            $sheet->setCellValue("S{$row}", $supervisor['phone'] ?? '');
+
+            // 공사시공자 (T~W)
+            $contractor = $options['contractor'] ?? [];
+            $sheet->setCellValue("T{$row}", $contractor['company'] ?? '');
+            $sheet->setCellValue("U{$row}", $contractor['address'] ?? '');
+            $sheet->setCellValue("V{$row}", $contractor['name'] ?? '');
+            $sheet->setCellValue("W{$row}", $contractor['phone'] ?? '');
+
+            // 자재유통업자 (X~AA)
+            $distributor = $options['material_distributor'] ?? [];
+            $sheet->setCellValue("X{$row}", $distributor['company'] ?? '');
+            $sheet->setCellValue("Y{$row}", $distributor['address'] ?? '');
+            $sheet->setCellValue("Z{$row}", $distributor['ceo'] ?? '');
+            $sheet->setCellValue("AA{$row}", $distributor['phone'] ?? '');
+        }
+
+        // === 비병합 컬럼 (개소별 - 매 행 기록) ===
+        if ($location !== null) {
+            $sheet->setCellValue("J{$row}", $this->getLotNumber($location));
+            $sheet->setCellValue("K{$row}", $this->formatDimension($location));
+            $sheet->setCellValue("L{$row}", $this->getQuantity($location));
+        }
+
+        // 행 스타일
+        $sheet->getStyle("A{$row}:AA{$row}")->applyFromArray([
+            'font' => ['name' => '돋움', 'size' => 10],
+            'alignment' => ['vertical' => Alignment::VERTICAL_CENTER, 'wrapText' => true],
+        ]);
+        $sheet->getStyle("A{$row}")->getAlignment()->setHorizontal(Alignment::HORIZONTAL_CENTER);
+        $sheet->getStyle("L{$row}")->getAlignment()->setHorizontal(Alignment::HORIZONTAL_CENTER);
+    }
+
+    /**
+     * 데이터 영역 테두리 적용
+     */
+    private function applyDataBorders($sheet, int $startRow, int $endRow): void
+    {
+        $sheet->getStyle("A{$startRow}:AA{$endRow}")->applyFromArray([
+            'borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN]],
+        ]);
+    }
+
+    /**
+     * 스트림 응답 생성
+     */
+    private function createStreamedResponse(Spreadsheet $spreadsheet, string $filename): StreamedResponse
+    {
+        $encodedFilename = rawurlencode($filename);
+
+        return new StreamedResponse(function () use ($spreadsheet) {
+            $writer = new Xlsx($spreadsheet);
+            $writer->save('php://output');
+            $spreadsheet->disconnectWorksheets();
+        }, 200, [
+            'Content-Type' => 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+            'Content-Disposition' => "attachment; filename*=UTF-8''{$encodedFilename}",
+            'Cache-Control' => 'max-age=0',
+        ]);
+    }
+
+    // ========================================
+    // 미확정 필드 (추후 데이터 매핑)
+    // ========================================
+
+    /** 인정품목 (추후 구현) */
+    private function getProductCategory(?QualityDocumentLocation $location): string
+    {
+        return '';
+    }
+
+    /** 내화성능시간 (추후 구현) */
+    private function getFireResistanceTime(?QualityDocumentLocation $location): string
+    {
+        return '';
+    }
+
+    /** 사용부위 (추후 구현) */
+    private function getUsagePart(?QualityDocumentLocation $location): string
+    {
+        return '';
+    }
+
+    /** 로트번호 (추후 구현) */
+    private function getLotNumber(?QualityDocumentLocation $location): string
+    {
+        return '';
+    }
+
+    // ========================================
+    // 헬퍼 메서드
+    // ========================================
+
+    /** 제품검사일 (품질관리서의 검사 완료일) */
+    private function getInspectionDate(?object $doc): string
+    {
+        if (! $doc) {
+            return '';
+        }
+
+        $options = $doc->options ?? [];
+        $endDate = $options['inspection']['end_date'] ?? '';
+
+        return $endDate ?: '';
+    }
+
+    /** 규격(치수): 너비 × 높이 */
+    private function formatDimension(?QualityDocumentLocation $location): string
+    {
+        if (! $location) {
+            return '';
+        }
+
+        $w = $location->post_width;
+        $h = $location->post_height;
+
+        if (! $w && ! $h) {
+            return '';
+        }
+
+        return "{$w} × {$h}";
+    }
+
+    /** 수량 (개소당 1 또는 orderItem 수량) */
+    private function getQuantity(?QualityDocumentLocation $location): int
+    {
+        if (! $location) {
+            return 0;
+        }
+
+        return (int) ($location->orderItem?->quantity ?? 1);
+    }
+}

app/Services/PerformanceReportService.php

@@ -13,9 +13,18 @@ class PerformanceReportService extends Service
 
     public function __construct(
         private readonly AuditLogger $auditLogger,
-        private readonly QualityDocumentService $qualityDocumentService
+        private readonly QualityDocumentService $qualityDocumentService,
+        private readonly PerformanceReportExcelService $excelService
     ) {}
 
+    /**
+     * 확정건 엑셀 다운로드
+     */
+    public function exportConfirmed(int $year, int $quarter)
+    {
+        return $this->excelService->generate($year, $quarter);
+    }
+
     /**
      * 목록 조회
      */

app/Services/QmsLotAuditService.php

@@ -24,7 +24,7 @@ public function index(array $params): array
     {
         $query = QualityDocument::with([
             'documentOrders.order.item',
-            'locations',
+            'documentOrders.locations',
             'performanceReport',
         ])
             ->where('status', QualityDocument::STATUS_COMPLETED);
@@ -142,8 +142,18 @@ public function routeDocuments(int $qualityDocumentOrderId): array
         );
         $documents[] = $this->formatDocument('product', '제품검사 성적서', $locationsWithInspection);
 
-        // 8. 품질관리서
-        $documents[] = $this->formatDocument('quality', '품질관리서', collect([$qualityDoc]));
+        // 8. 품질관리서 (파일 정보 포함)
+        $qualityDoc->loadMissing('file');
+        $qualityDocFormatted = $this->formatDocument('quality', '품질관리서', collect([$qualityDoc]));
+
+        // 파일 정보 추가
+        if ($qualityDoc->file) {
+            $qualityDocFormatted['file_id'] = $qualityDoc->file->id;
+            $qualityDocFormatted['file_name'] = $qualityDoc->file->display_name ?? $qualityDoc->file->original_name;
+            $qualityDocFormatted['file_size'] = $qualityDoc->file->file_size;
+        }
+
+        $documents[] = $qualityDocFormatted;
 
         return $documents;
     }
@@ -200,8 +210,18 @@ public function confirm(int $locationId, array $data): array
     private function transformReportToFrontend(QualityDocument $doc): array
     {
         $performanceReport = $doc->performanceReport;
-        $confirmedCount = $doc->locations->filter(function ($loc) {
-            return data_get($loc->options, 'lot_audit_confirmed', false);
+
+        // 수주로트 건수 = documentOrders 수
+        $totalRoutes = $doc->documentOrders->count();
+
+        // 확인 완료 수주로트 = 해당 주문의 모든 개소가 확인된 건수
+        $confirmedRoutes = $doc->documentOrders->filter(function ($docOrder) {
+            $locations = $docOrder->locations;
+            if ($locations->isEmpty()) {
+                return false;
+            }
+
+            return $locations->every(fn ($loc) => data_get($loc->options, 'lot_audit_confirmed', false));
         })->count();
 
         return [
@@ -209,8 +229,8 @@ private function transformReportToFrontend(QualityDocument $doc): array
             'code' => $doc->quality_doc_number,
             'site_name' => $doc->site_name,
             'item' => $this->getFgProductName($doc),
-            'route_count' => $confirmedCount,
-            'total_routes' => $doc->locations->count(),
+            'route_count' => $confirmedRoutes,
+            'total_routes' => $totalRoutes,
             'quarter' => $performanceReport
                 ? $performanceReport->year.'년 '.$performanceReport->quarter.'분기'
                 : '',
@@ -415,21 +435,175 @@ private function getInspectionDetail(int $id, string $type): array
 
     private function getOrderDetail(int $id): array
     {
-        $order = Order::with(['nodes' => fn ($q) => $q->whereNull('parent_id')])->findOrFail($id);
+        $order = Order::with([
+            'client',
+            'nodes' => fn ($q) => $q->whereNull('parent_id')->orderBy('id'),
+        ])->findOrFail($id);
+
+        $rootNodes = $order->nodes;
+        $options = $order->options ?? [];
+
+        // 개소별 제품 정보
+        $products = $rootNodes->map(function ($node, $index) {
+            $opts = $node->options ?? [];
+            $vars = data_get($opts, 'bom_result.variables', []);
+
+            return [
+                'no' => $index + 1,
+                'floor' => $opts['floor'] ?? '-',
+                'symbol' => $opts['symbol'] ?? '-',
+                'product_name' => $opts['product_name'] ?? '-',
+                'product_code' => $opts['product_code'] ?? null,
+                'open_width' => $opts['open_width'] ?? null,
+                'open_height' => $opts['open_height'] ?? null,
+                'made_width' => $opts['width'] ?? null,
+                'made_height' => $opts['height'] ?? null,
+                'guide_rail' => $vars['installation_type'] ?? '-',
+                'shaft' => $vars['bracket_inch'] ?? '-',
+                'case_inch' => $vars['bracket_inch'] ?? '-',
+                'bracket' => $vars['BRACKET_SIZE'] ?? '-',
+                'capacity' => $vars['MOTOR_CAPACITY'] ?? '-',
+                'finish' => $vars['finishing_type'] ?? '-',
+                'product_type' => $vars['product_type'] ?? null,
+                'joint_bar' => null, // 철재 전용 — 아래에서 bom_items에서 보강
+            ];
+        })->values()->toArray();
+
+        // BOM items 집계 (모든 노드에서)
+        $allBomItems = $rootNodes->flatMap(function ($node) {
+            return collect(data_get($node->options, 'bom_result.items', []));
+        });
+
+        // 철재 제품의 조인트바 수량 보강
+        foreach ($rootNodes->values() as $index => $node) {
+            $bomItems = collect(data_get($node->options, 'bom_result.items', []));
+            $jointBar = $bomItems->first(fn ($i) => str_contains($i['item_name'] ?? '', '조인트바'));
+            if ($jointBar) {
+                $products[$index]['joint_bar'] = $jointBar['quantity'] ?? null;
+            }
+        }
+
+        // 모터 정보 (category: motor, controller)
+        $motorItems = $allBomItems->filter(fn ($i) => in_array($i['item_category'] ?? '', ['motor', 'controller']));
+        $motorLeft = [];
+        $motorRight = [];
+        foreach ($motorItems->groupBy('item_name') as $name => $group) {
+            $item = $group->first();
+            $totalQty = $group->sum('quantity');
+            $row = [
+                'item' => $item['item_name'],
+                'type' => $item['specification'] ?? '-',
+                'spec' => $item['item_code'] ?? '-',
+                'qty' => $totalQty,
+            ];
+            // 모터/브라켓 → 좌, 제어기/전동개폐기 → 우
+            if (in_array($item['item_category'], ['controller'])) {
+                $motorRight[] = $row;
+            } else {
+                $motorLeft[] = $row;
+            }
+        }
+
+        // 절곡물 (category: steel)
+        $steelItems = $allBomItems->filter(fn ($i) => ($i['item_category'] ?? '') === 'steel');
+        $bendingParts = $this->groupBendingParts($steelItems);
+
+        // 부자재 (category: parts)
+        $partItems = $allBomItems->filter(fn ($i) => ($i['item_category'] ?? '') === 'parts');
+        $subsidiaryParts = [];
+        foreach ($partItems->groupBy('item_name') as $name => $group) {
+            $item = $group->first();
+            $subsidiaryParts[] = [
+                'name' => $item['item_name'],
+                'spec' => $item['specification'] ?? '-',
+                'qty' => $group->sum('quantity'),
+            ];
+        }
 
         return [
             'type' => 'order',
             'data' => [
                 'id' => $order->id,
                 'order_no' => $order->order_no,
-                'status' => $order->status,
+                'status_code' => $order->status_code,
+                'category_code' => $order->category_code,
                 'received_at' => $order->received_at?->toDateString(),
+                'delivery_date' => $order->delivery_date?->toDateString(),
+                'delivery_method_code' => $order->delivery_method_code,
                 'site_name' => $order->site_name,
-                'nodes_count' => $order->nodes->count(),
+                'client_name' => $order->client_name ?? $order->client?->name,
+                'client_contact' => $order->client_contact,
+                'manager_name' => $options['manager_name'] ?? null,
+                'receiver' => $options['receiver'] ?? null,
+                'receiver_contact' => $options['receiver_contact'] ?? null,
+                'shipping_address' => $options['shipping_address'] ?? null,
+                'shipping_address_detail' => $options['shipping_address_detail'] ?? null,
+                'shipping_cost_code' => $options['shipping_cost_code'] ?? null,
+                'quantity' => $order->quantity,
+                'supply_amount' => $order->supply_amount,
+                'tax_amount' => $order->tax_amount,
+                'total_amount' => $order->total_amount,
+                'remarks' => $order->remarks,
+                'nodes_count' => $rootNodes->count(),
+                'products' => $products,
+                'motors' => [
+                    'left' => $motorLeft,
+                    'right' => $motorRight,
+                ],
+                'bending_parts' => $bendingParts,
+                'subsidiary_parts' => $subsidiaryParts,
             ],
         ];
     }
 
+    /**
+     * 절곡물 BOM items를 그룹별로 분류
+     */
+    private function groupBendingParts($steelItems): array
+    {
+        $groups = [
+            '가이드레일' => [],
+            '케이스' => [],
+            '하단마감' => [],
+            '연기차단재' => [],
+            '기타' => [],
+        ];
+
+        foreach ($steelItems->groupBy('item_name') as $name => $group) {
+            $item = $group->first();
+            $totalQty = $group->sum('quantity');
+            $row = [
+                'name' => $item['item_name'],
+                'spec' => $item['specification'] ?? '-',
+                'qty' => $totalQty,
+            ];
+
+            if (str_contains($name, '연기차단재')) {
+                $groups['연기차단재'][] = $row;
+            } elseif (str_contains($name, '가이드레일')) {
+                $groups['가이드레일'][] = $row;
+            } elseif (str_contains($name, '케이스') || str_contains($name, '마구리')) {
+                $groups['케이스'][] = $row;
+            } elseif (str_contains($name, '하장바') || str_contains($name, 'L-BAR') || str_contains($name, '보강평철')) {
+                $groups['하단마감'][] = $row;
+            } else {
+                $groups['기타'][] = $row;
+            }
+        }
+
+        $result = [];
+        foreach ($groups as $groupName => $items) {
+            if (! empty($items)) {
+                $result[] = [
+                    'group' => $groupName,
+                    'items' => $items,
+                ];
+            }
+        }
+
+        return $result;
+    }
+
     private function getWorkOrderLogDetail(int $id): array
     {
         $workOrder = WorkOrder::with('process')->findOrFail($id);
@@ -449,22 +623,65 @@ private function getWorkOrderLogDetail(int $id): array
 
     private function getShipmentDetail(int $id): array
     {
-        $shipment = Shipment::findOrFail($id);
+        $shipment = Shipment::with([
+            'vehicleDispatches',
+            'items',
+            'order.nodes' => fn ($q) => $q->whereNull('parent_id'),
+        ])->findOrFail($id);
+
+        // 배차정보
+        $vehicleDispatches = $shipment->vehicleDispatches->map(fn ($d) => [
+            'logistics_company' => $d->logistics_company,
+            'arrival_datetime' => $d->arrival_datetime,
+            'tonnage' => $d->tonnage,
+            'vehicle_no' => $d->vehicle_no,
+            'driver_contact' => $d->driver_contact,
+            'remarks' => $d->remarks,
+        ])->values()->toArray();
+
+        // 출하 품목 → 제품 그룹별 분류
+        $productGroups = [];
+        $otherParts = [];
+        foreach ($shipment->items as $item) {
+            $row = [
+                'item_name' => $item->item_name,
+                'specification' => $item->specification,
+                'quantity' => $item->quantity,
+                'unit' => $item->unit,
+                'lot_no' => $item->lot_no,
+                'floor_unit' => $item->floor_unit,
+            ];
+            // floor_unit가 있으면 해당 제품 그룹에, 없으면 기타 부품
+            if ($item->floor_unit) {
+                $productGroups[$item->floor_unit][] = $row;
+            } else {
+                $otherParts[] = $row;
+            }
+        }
 
         return [
             'type' => 'shipping',
             'data' => [
                 'id' => $shipment->id,
                 'shipment_no' => $shipment->shipment_no,
+                'lot_no' => $shipment->lot_no,
                 'status' => $shipment->status,
                 'scheduled_date' => $shipment->scheduled_date?->toDateString(),
                 'customer_name' => $shipment->customer_name,
+                'customer_grade' => $shipment->customer_grade,
                 'site_name' => $shipment->site_name,
                 'delivery_address' => $shipment->delivery_address,
                 'delivery_method' => $shipment->delivery_method,
+                'shipping_cost' => $shipment->shipping_cost,
+                'receiver' => $shipment->receiver,
+                'receiver_contact' => $shipment->receiver_contact,
                 'vehicle_no' => $shipment->vehicle_no,
                 'driver_name' => $shipment->driver_name,
+                'driver_contact' => $shipment->driver_contact,
                 'remarks' => $shipment->remarks,
+                'vehicle_dispatches' => $vehicleDispatches,
+                'product_groups' => $productGroups,
+                'other_parts' => $otherParts,
             ],
         ];
     }

app/Services/QualityDocumentService.php

@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Models\Commons\File;
 use App\Models\Documents\Document;
 use App\Models\Documents\DocumentData;
 use App\Models\Documents\DocumentTemplate;
@@ -13,7 +14,9 @@
 use App\Models\Qualitys\QualityDocumentLocation;
 use App\Models\Qualitys\QualityDocumentOrder;
 use App\Services\Audit\AuditLogger;
+use Illuminate\Http\UploadedFile;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Storage;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
 
@@ -1248,4 +1251,78 @@ private function formatInspectionPeriod(array $options): string
 
         return $start ?: $end ?: '';
     }
+
+    // =========================================================================
+    // 파일 업로드/삭제
+    // =========================================================================
+
+    /**
+     * 품질관리서 파일 업로드 (1건당 1파일, 기존 파일 있으면 교체)
+     */
+    public function uploadFile(int $id, UploadedFile $uploadedFile): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)->findOrFail($id);
+
+        // 기존 파일이 있으면 물리 삭제 (교체)
+        $existingFile = $doc->file;
+        if ($existingFile) {
+            $existingFile->permanentDelete();
+        }
+
+        // 저장 경로: {tenant_id}/quality-documents/{year}/{month}/{stored_name}
+        $date = now();
+        $storedName = bin2hex(random_bytes(16)).'.'.$uploadedFile->getClientOriginalExtension();
+        $filePath = sprintf(
+            '%d/quality-documents/%s/%s/%s',
+            $tenantId,
+            $date->format('Y'),
+            $date->format('m'),
+            $storedName
+        );
+
+        // R2에 파일 저장
+        Storage::disk('r2')->put($filePath, file_get_contents($uploadedFile->getPathname()));
+
+        // DB 레코드 생성
+        $file = File::create([
+            'tenant_id' => $tenantId,
+            'document_type' => QualityDocument::class,
+            'document_id' => $doc->id,
+            'display_name' => $uploadedFile->getClientOriginalName(),
+            'stored_name' => $storedName,
+            'file_path' => $filePath,
+            'file_size' => $uploadedFile->getSize(),
+            'mime_type' => $uploadedFile->getClientMimeType(),
+            'uploaded_by' => $userId,
+            'created_by' => $userId,
+        ]);
+
+        return [
+            'id' => $file->id,
+            'display_name' => $file->display_name,
+            'file_size' => $file->file_size,
+            'mime_type' => $file->mime_type,
+            'created_at' => $file->created_at?->toIso8601String(),
+        ];
+    }
+
+    /**
+     * 품질관리서 파일 삭제
+     */
+    public function deleteFile(int $id): void
+    {
+        $tenantId = $this->tenantId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)->findOrFail($id);
+
+        $file = $doc->file;
+        if (! $file) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        $file->softDeleteFile($this->apiUserId());
+    }
 }

app/Services/Quote/FormulaEvaluatorService.php

@@ -312,8 +312,7 @@ private function calculateExpression(string $expression): float
         }
 
         try {
-            // TODO: 프로덕션에서는 symfony/expression-language 등 안전한 라이브러리 사용 권장
-            return (float) eval("return {$expression};");
+            return \App\Helpers\SafeMathEvaluator::calculate($expression);
         } catch (\Throwable $e) {
             $this->errors[] = __('error.formula_calculation_error', ['expression' => $expression]);
 
@@ -1849,7 +1848,8 @@ private function calculateTenantBom(
             'formulas' => $itemFormulas,
         ]);
 
-        // Step 8: 카테고리별 그룹화
+        // Step 8: 카테고리별 그룹화 (고정 순서: 주자재→모터→제어기→절곡품→부자재→검사비→기타)
+        $categoryOrder = ['material', 'motor', 'controller', 'steel', 'parts', 'inspection'];
         $groupedItems = [];
         foreach ($calculatedItems as $item) {
             $category = $item['category_group'];
@@ -1863,6 +1863,19 @@ private function calculateTenantBom(
             $groupedItems[$category]['items'][] = $item;
             $groupedItems[$category]['subtotal'] += $item['total_price'];
         }
+        // 고정 순서로 정렬 (미정의 카테고리는 뒤에 배치)
+        $sorted = [];
+        foreach ($categoryOrder as $cat) {
+            if (isset($groupedItems[$cat])) {
+                $sorted[$cat] = $groupedItems[$cat];
+            }
+        }
+        foreach ($groupedItems as $cat => $group) {
+            if (! isset($sorted[$cat])) {
+                $sorted[$cat] = $group;
+            }
+        }
+        $groupedItems = $sorted;
 
         $this->addDebugStep(8, '카테고리그룹화', [
             'groups' => array_map(fn ($g) => [
@@ -1928,6 +1941,7 @@ private function getTenantCategoryName(string $category): string
             'controller' => '제어기',
             'steel' => '절곡품',
             'parts' => '부자재',
+            'inspection' => '검사비',
             default => $category,
         };
     }

app/Services/Quote/Handlers/Tenant287/FormulaHandler.php

@@ -1090,11 +1090,11 @@ public function calculateDynamicItems(array $inputs): array
             'total_price' => $motorPrice * $quantity,
         ], $motorCode);
 
-        // 3. 제어기 (5130: 매립형×col15 + 노출형×col16 + 뒷박스×col17)
-        // 5130: 제어기 = price_매립 × col15 + price_노출 × col16 + price_뒷박스 × col17
-        // col15/col16/col17은 고정 수량 (QTY와 무관, $su를 곱하지 않음)
+        // 3. 제어기 — 셔터 수량(QTY)만큼 필요
+        // 5130 원본은 col15/col16/col17을 QTY와 무관하게 처리했으나,
+        // SAM에서는 개소별 수량(QTY)에 비례하여 계산
         $controllerType = $inputs['controller_type'] ?? '매립형';
-        $controllerQty = (int) ($inputs['controller_qty'] ?? 1);
+        $controllerQty = (int) ($inputs['controller_qty'] ?? 1) * $quantity;
         $controllerPrice = $this->getControllerPrice($controllerType);
         if ($controllerPrice > 0 && $controllerQty > 0) {
             $ctrlCode = "EST-CTRL-{$controllerType}";
@@ -1109,8 +1109,8 @@ public function calculateDynamicItems(array $inputs): array
             ], $ctrlCode);
         }
 
-        // 뒷박스 (5130: col17 수량, QTY와 무관)
-        $backboxQty = (int) ($inputs['backbox_qty'] ?? 1);
+        // 뒷박스 — 제어기와 동일하게 수량(QTY) 반영
+        $backboxQty = (int) ($inputs['backbox_qty'] ?? 1) * $quantity;
         if ($backboxQty > 0) {
             $backboxPrice = $this->getControllerPrice('뒷박스');
             if ($backboxPrice > 0) {

app/Services/Quote/QuoteService.php

@@ -52,10 +52,7 @@ public function index(array $params): LengthAwarePaginator
 
         // 수주 전환용 조회: 아직 수주가 생성되지 않은 견적만
         if ($forOrder) {
-            // 1. Quote.order_id가 null인 것 (빠른 체크)
             $query->whereNull('order_id');
-            // 2. Orders 테이블에 해당 quote_id가 없는 것 (이중 체크, 인덱스 있음)
-            $query->whereDoesntHave('orders');
         }
 
         // items 포함 (수주 전환용)
@@ -77,7 +74,10 @@ public function index(array $params): LengthAwarePaginator
         if ($status === Quote::STATUS_CONVERTED) {
             $query->whereNotNull('order_id');
         } elseif ($status) {
-            $query->where('status', $status)->whereNull('order_id');
+            $query->where('status', $status);
+            if (! $forOrder) {
+                $query->whereNull('order_id');
+            }
         }
 
         // 제품 카테고리 필터
@@ -196,6 +196,13 @@ public function show(int $id): Quote
             $quote->setAttribute('bom_materials', $bomMaterials);
         }
 
+        // 프론트 제어용 플래그
+        $quote->setAttribute('is_editable', $quote->isEditable());
+        $quote->setAttribute('has_work_orders', $quote->order_id
+            ? Order::where('id', $quote->order_id)->whereHas('workOrders')->exists()
+            : false
+        );
+
         return $quote;
     }
 
@@ -634,39 +641,86 @@ public function convertToOrder(int $id): Quote
         }
 
         return DB::transaction(function () use ($quote, $userId, $tenantId) {
-            // 수주번호 생성
-            $orderNo = $this->generateOrderNumber($tenantId);
-
-            // 수주 마스터 생성
-            $order = Order::createFromQuote($quote, $orderNo);
-            $order->created_by = $userId;
-            $order->save();
-
             // calculation_inputs에서 개소(제품) 정보 추출
             $calculationInputs = $quote->calculation_inputs ?? [];
             $productItems = $calculationInputs['items'] ?? [];
             $bomResults = $calculationInputs['bomResults'] ?? [];
+            $locationCount = count($productItems);
 
-            // OrderNode 생성 (개소별)
-            $nodeMap = []; // productIndex → OrderNode
+            // 품목→개소 매핑 사전 계산
+            $hasFormulaSource = $quote->items->contains(fn ($item) => ! empty($item->formula_source));
+            $itemsPerLocation = (! $hasFormulaSource && $locationCount > 1)
+                ? intdiv($quote->items->count(), $locationCount)
+                : 0;
+
+            // 견적 품목을 개소별로 그룹핑
+            $itemsByLocation = [];
+            foreach ($quote->items as $index => $quoteItem) {
+                $locIdx = $this->resolveLocationIndex($quoteItem, $productItems);
+
+                // sort_order 기반 분배 (formula_source/note 매칭 모두 실패 시)
+                if ($locIdx === 0 && $itemsPerLocation > 0) {
+                    $locIdx = min(intdiv($index, $itemsPerLocation), $locationCount - 1);
+                }
+
+                $itemsByLocation[$locIdx][] = [
+                    'quoteItem' => $quoteItem,
+                    'mapping' => $this->resolveLocationMapping($quoteItem, $productItems),
+                ];
+            }
+
+            // 개소(items) × 수량(quantity) = 총 수주 건수 계산
+            // 예: items 1건(qty=10) → 10건, items 3건(각 qty=1) → 3건
+            $expandedLocations = [];
             foreach ($productItems as $idx => $locItem) {
                 $bomResult = $bomResults[$idx] ?? null;
-                $grandTotal = $bomResult['grand_total'] ?? 0;
                 $qty = (int) ($locItem['quantity'] ?? 1);
+                for ($q = 0; $q < $qty; $q++) {
+                    $expandedLocations[] = [
+                        'locItem' => $locItem,
+                        'bomResult' => $bomResult,
+                        'origIdx' => $idx,
+                        'unitIndex' => $q,
+                    ];
+                }
+            }
+
+            $totalOrders = count($expandedLocations);
+            $orderNumbers = $this->generateOrderNumbers($tenantId, max($totalOrders, 1));
+
+            // 개소×수량별로 독립 수주 생성
+            $firstOrderId = null;
+
+            foreach ($expandedLocations as $orderIdx => $expanded) {
+                $locItem = $expanded['locItem'];
+                $bomResult = $expanded['bomResult'];
+                $origIdx = $expanded['origIdx'];
+                $grandTotal = $bomResult['grand_total'] ?? 0;
                 $floor = $locItem['floor'] ?? '';
                 $symbol = $locItem['code'] ?? '';
 
+                // 수주 마스터 생성 (qty=1 단위)
+                $unitLocItem = array_merge($locItem, ['quantity' => 1]);
+                $order = Order::createFromQuoteLocation($quote, $orderNumbers[$orderIdx], $unitLocItem, $bomResult);
+                $order->created_by = $userId;
+                $order->save();
+
+                if ($firstOrderId === null) {
+                    $firstOrderId = $order->id;
+                }
+
+                // OrderNode 생성 (1수주 = 1노드)
                 $node = OrderNode::create([
                     'tenant_id' => $tenantId,
                     'order_id' => $order->id,
                     'parent_id' => null,
                     'node_type' => 'location',
-                    'code' => trim("{$floor}-{$symbol}", '-') ?: "LOC-{$idx}",
-                    'name' => trim("{$floor} {$symbol}") ?: '개소 '.($idx + 1),
+                    'code' => trim("{$floor}-{$symbol}", '-') ?: "LOC-{$orderIdx}",
+                    'name' => trim("{$floor} {$symbol}") ?: '개소 '.($orderIdx + 1),
                     'status_code' => OrderNode::STATUS_PENDING,
-                    'quantity' => $qty,
+                    'quantity' => 1,
                     'unit_price' => $grandTotal,
-                    'total_price' => $grandTotal * $qty,
+                    'total_price' => $grandTotal,
                     'options' => [
                         'floor' => $floor,
                         'symbol' => $symbol,
@@ -682,33 +736,17 @@ public function convertToOrder(int $id): Quote
                         'bom_result' => $bomResult,
                     ],
                     'depth' => 0,
-                    'sort_order' => $idx,
+                    'sort_order' => 0,
                     'created_by' => $userId,
                 ]);
-                $nodeMap[$idx] = $node;
-            }
-
-            // 수주 상세 품목 생성 (노드 연결 포함)
-            // formula_source 없는 레거시 데이터용: sort_order 기반 분배 준비
-            $locationCount = count($productItems);
-            $hasFormulaSource = $quote->items->contains(fn ($item) => ! empty($item->formula_source));
-            $itemsPerLocation = (! $hasFormulaSource && $locationCount > 1)
-                ? intdiv($quote->items->count(), $locationCount)
-                : 0;
 
+                // 해당 개소 소속 품목 → OrderItem 복제 (모든 수량 분할 건에 동일 품목)
                 $serialIndex = 1;
-            foreach ($quote->items as $index => $quoteItem) {
-                $productMapping = $this->resolveLocationMapping($quoteItem, $productItems);
-                $locIdx = $this->resolveLocationIndex($quoteItem, $productItems);
+                foreach ($itemsByLocation[$origIdx] ?? [] as $entry) {
+                    $mapping = $entry['mapping'];
+                    $mapping['order_node_id'] = $node->id;
 
-                // sort_order 기반 분배 (formula_source/note 매칭 모두 실패 시)
-                if ($locIdx === 0 && $itemsPerLocation > 0) {
-                    $locIdx = min(intdiv($index, $itemsPerLocation), $locationCount - 1);
-                }
-
-                $productMapping['order_node_id'] = isset($nodeMap[$locIdx]) ? $nodeMap[$locIdx]->id : null;
-
-                $orderItem = OrderItem::createFromQuoteItem($quoteItem, $order->id, $serialIndex, $productMapping);
+                    $orderItem = OrderItem::createFromQuoteItem($entry['quoteItem'], $order->id, $serialIndex, $mapping);
                     $orderItem->created_by = $userId;
                     $orderItem->save();
                     $serialIndex++;
@@ -718,14 +756,15 @@ public function convertToOrder(int $id): Quote
                 $order->load('items');
                 $order->recalculateTotals();
                 $order->save();
+            }
 
             // 견적에 수주 연결 (status는 accessor가 자동으로 'converted' 반환)
             $quote->update([
-                'order_id' => $order->id,
+                'order_id' => $firstOrderId,
                 'updated_by' => $userId,
             ]);
 
-            return $quote->refresh()->load(['items', 'client', 'order']);
+            return $quote->refresh()->load(['items', 'client', 'orders']);
         });
     }
 
@@ -816,10 +855,10 @@ private function extractProductCodeFromInputs(array $data): ?string
     }
 
     /**
-     * 수주번호 생성
-     * 형식: ORD-YYMMDD-NNN (예: ORD-260105-001)
+     * 수주번호 N개 연속 생성
+     * 형식: ORD-YYMMDD-NNN (예: ORD-260105-001, -002, -003)
      */
-    private function generateOrderNumber(int $tenantId): string
+    private function generateOrderNumbers(int $tenantId, int $count = 1): array
     {
         $dateStr = now()->format('ymd');
         $prefix = "ORD-{$dateStr}-";
@@ -839,9 +878,13 @@ private function generateOrderNumber(int $tenantId): string
             }
         }
 
-        $seqStr = str_pad((string) $sequence, 3, '0', STR_PAD_LEFT);
+        $numbers = [];
+        for ($i = 0; $i < $count; $i++) {
+            $seqStr = str_pad((string) ($sequence + $i), 3, '0', STR_PAD_LEFT);
+            $numbers[] = "{$prefix}{$seqStr}";
+        }
 
-        return "{$prefix}{$seqStr}";
+        return $numbers;
     }
 
     /**

app/Services/ReceivingService.php

@@ -427,16 +427,47 @@ private function generateReceivingNumber(int $tenantId): string
 
     /**
      * LOT번호 자동 생성
+     *
+     * 채번규칙이 있으면 NumberingService 사용, 없으면 레거시 로직 (YYMMDD-NN)
      */
     private function generateLotNo(): string
     {
-        $now = now();
-        $year = $now->format('y');
-        $month = $now->format('m');
-        $day = $now->format('d');
-        $seq = str_pad(rand(1, 99), 2, '0', STR_PAD_LEFT);
+        $numberingService = app(NumberingService::class);
+        $numberingService->setContext($this->tenantId(), $this->apiUserId());
 
-        return "{$year}{$month}{$day}-{$seq}";
+        $number = $numberingService->generate('material_receipt');
+
+        if ($number !== null) {
+            return $number;
+        }
+
+        return $this->generateLotNoLegacy();
+    }
+
+    /**
+     * LOT번호 레거시 생성
+     *
+     * 5130 레거시 차용: YYMMDD-NN (일별 시퀀스, 01부터 시작)
+     */
+    private function generateLotNoLegacy(): string
+    {
+        $tenantId = $this->tenantId();
+        $prefix = now()->format('ymd');
+
+        $lastReceiving = Receiving::query()
+            ->where('tenant_id', $tenantId)
+            ->where('lot_no', 'like', $prefix.'-%')
+            ->orderBy('lot_no', 'desc')
+            ->first(['lot_no']);
+
+        if ($lastReceiving) {
+            $lastSeq = (int) substr($lastReceiving->lot_no, -2);
+            $newSeq = $lastSeq + 1;
+        } else {
+            $newSeq = 1;
+        }
+
+        return $prefix.'-'.str_pad($newSeq, 2, '0', STR_PAD_LEFT);
     }
 
     /**

app/Services/ShipmentService.php

@@ -309,6 +309,13 @@ public function updateStatus(int $id, string $status, ?array $additionalData = n
 
         $shipment = Shipment::where('tenant_id', $tenantId)->findOrFail($id);
 
+        // 출하 가능 여부 검증 (scheduled → ready 이상 전환 시)
+        if (in_array($status, ['ready', 'shipping', 'completed']) && ! $shipment->can_ship) {
+            throw new \Symfony\Component\HttpKernel\Exception\BadRequestHttpException(
+                __('error.shipment.cannot_ship')
+            );
+        }
+
         $updateData = [
             'status' => $status,
             'updated_by' => $userId,
@@ -344,10 +351,8 @@ public function updateStatus(int $id, string $status, ?array $additionalData = n
         $previousStatus = $shipment->status;
         $shipment->update($updateData);
 
-        // 🆕 출하완료 시 재고 차감 (FIFO)
-        if ($status === 'completed' && $previousStatus !== 'completed') {
-            $this->decreaseStockForShipment($shipment);
-        }
+        // 재고 차감 비활성화: 수주생산은 재고 미경유, 선생산 완성품은 자재 투입 시 차감됨
+        // TODO: 선생산 로직 검증 후 재검토 (decreaseStockForShipment)
 
         // 연결된 수주(Order) 상태 동기화
         $this->syncOrderStatus($shipment, $tenantId);
@@ -357,10 +362,21 @@ public function updateStatus(int $id, string $status, ?array $additionalData = n
 
     /**
      * 출하 완료 시 재고 차감
+     *
+     * 수주 연결 출하(order_id 있음)는 재고를 거치지 않으므로 차감 skip.
+     * 재고 출고(order_id 없음)만 재고 차감 수행.
+     *
+     * @return array 실패 내역 (빈 배열이면 전체 성공)
      */
-    private function decreaseStockForShipment(Shipment $shipment): void
+    private function decreaseStockForShipment(Shipment $shipment): array
     {
+        // 수주 연결 출하는 재고 입고 없이 바로 출하하므로 차감하지 않음
+        if ($shipment->order_id) {
+            return [];
+        }
+
         $stockService = app(StockService::class);
+        $failures = [];
 
         // 출하 품목 조회
         $items = $shipment->items;
@@ -389,15 +405,23 @@ private function decreaseStockForShipment(Shipment $shipment): void
                     stockLotId: $item->stock_lot_id
                 );
             } catch (\Exception $e) {
-                // 재고 부족 등의 에러는 로그만 기록하고 계속 진행
                 \Illuminate\Support\Facades\Log::warning('Failed to decrease stock for shipment item', [
                     'shipment_id' => $shipment->id,
                     'item_code' => $item->item_code,
                     'quantity' => $item->quantity,
                     'error' => $e->getMessage(),
                 ]);
+
+                $failures[] = [
+                    'item_code' => $item->item_code,
+                    'item_name' => $item->item_name,
+                    'quantity' => $item->quantity,
+                    'reason' => $e->getMessage(),
+                ];
             }
         }
+
+        return $failures;
     }
 
     /**

app/Services/StockService.php

@@ -191,6 +191,77 @@ public function show(int $id): Item
             ->findOrFail($id);
     }
 
+    /**
+     * 재고 조정 이력 조회
+     */
+    public function adjustments(int $stockId): array
+    {
+        $tenantId = $this->tenantId();
+
+        $stock = Stock::where('tenant_id', $tenantId)->findOrFail($stockId);
+
+        $transactions = StockTransaction::where('tenant_id', $tenantId)
+            ->where('stock_id', $stock->id)
+            ->where('reason', StockTransaction::REASON_ADJUSTMENT)
+            ->with('creator:id,name')
+            ->orderByDesc('created_at')
+            ->get();
+
+        return $transactions->map(fn ($t) => [
+            'id' => $t->id,
+            'adjusted_at' => $t->created_at->format('Y-m-d H:i'),
+            'quantity' => (float) $t->qty,
+            'balance_qty' => (float) $t->balance_qty,
+            'remark' => $t->remark,
+            'inspector' => $t->creator?->name ?? '-',
+        ])->toArray();
+    }
+
+    /**
+     * 재고 조정 등록
+     */
+    public function createAdjustment(int $stockId, array $data): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($stockId, $data, $tenantId, $userId) {
+            $stock = Stock::where('tenant_id', $tenantId)->findOrFail($stockId);
+
+            $qty = (float) $data['quantity'];
+
+            // 재고량 직접 조정
+            $stock->stock_qty += $qty;
+            $stock->available_qty += $qty;
+            $stock->status = $stock->calculateStatus();
+            $stock->updated_by = $userId;
+            $stock->save();
+
+            // 거래 유형: 양수 → IN, 음수 → OUT
+            $type = $qty >= 0 ? StockTransaction::TYPE_IN : StockTransaction::TYPE_OUT;
+
+            // 거래 이력 기록
+            $this->recordTransaction(
+                stock: $stock,
+                type: $type,
+                qty: $qty,
+                reason: StockTransaction::REASON_ADJUSTMENT,
+                referenceType: 'stock',
+                referenceId: $stock->id,
+                remark: $data['remark'] ?? null
+            );
+
+            return [
+                'id' => $stock->id,
+                'adjusted_at' => now()->format('Y-m-d H:i'),
+                'quantity' => $qty,
+                'balance_qty' => (float) $stock->stock_qty,
+                'remark' => $data['remark'] ?? null,
+                'inspector' => \App\Models\Members\User::find($userId)?->name ?? '-',
+            ];
+        });
+    }
+
     /**
      * 품목코드로 재고 조회 (Item 기준)
      */

app/Services/TenantBootstrap/Steps/ApprovalFormsStep.php

@@ -66,7 +66,7 @@ public function run(int $tenantId): void
                 'template' => json_encode([
                     'fields' => [
                         ['name' => 'user_name', 'type' => 'text', 'label' => '신청자', 'required' => true],
-                        ['name' => 'request_type', 'type' => 'select', 'label' => '신청유형', 'required' => true],
+                        ['name' => 'request_type', 'type' => 'select', 'label' => '신청유형', 'required' => true, 'options' => ['휴가', '출장', '재택근무', '외근']],
                         ['name' => 'period', 'type' => 'daterange', 'label' => '기간', 'required' => true],
                         ['name' => 'days', 'type' => 'number', 'label' => '일수', 'required' => true],
                         ['name' => 'reason', 'type' => 'textarea', 'label' => '사유', 'required' => true],
@@ -80,7 +80,7 @@ public function run(int $tenantId): void
                 'template' => json_encode([
                     'fields' => [
                         ['name' => 'user_name', 'type' => 'text', 'label' => '작성자', 'required' => true],
-                        ['name' => 'report_type', 'type' => 'select', 'label' => '사유유형', 'required' => true],
+                        ['name' => 'report_type', 'type' => 'select', 'label' => '사유유형', 'required' => true, 'options' => ['지각', '조퇴', '결근', '외출', '기타']],
                         ['name' => 'target_date', 'type' => 'date', 'label' => '대상일', 'required' => true],
                         ['name' => 'reason', 'type' => 'textarea', 'label' => '사유', 'required' => true],
                     ],

app/Services/Vehicle/CorporateVehicleService.php

@@ -0,0 +1,97 @@
+<?php
+
+namespace App\Services\Vehicle;
+
+use App\Models\Tenants\CorporateVehicle;
+use App\Services\Service;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class CorporateVehicleService extends Service
+{
+    public function index(array $filters = []): LengthAwarePaginator
+    {
+        $query = CorporateVehicle::query();
+
+        if (! empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('plate_number', 'like', "%{$search}%")
+                    ->orWhere('model', 'like', "%{$search}%")
+                    ->orWhere('driver', 'like', "%{$search}%");
+            });
+        }
+
+        if (! empty($filters['ownership_type'])) {
+            $query->where('ownership_type', $filters['ownership_type']);
+        }
+
+        if (! empty($filters['status'])) {
+            $query->where('status', $filters['status']);
+        }
+
+        $query->orderByDesc('id');
+
+        return $query->paginate($filters['per_page'] ?? 20);
+    }
+
+    public function show(int $id): CorporateVehicle
+    {
+        $vehicle = CorporateVehicle::find($id);
+
+        if (! $vehicle) {
+            throw new NotFoundHttpException('차량을 찾을 수 없습니다.');
+        }
+
+        return $vehicle;
+    }
+
+    public function store(array $data): CorporateVehicle
+    {
+        return DB::transaction(function () use ($data) {
+            $data['tenant_id'] = $this->tenantId();
+
+            return CorporateVehicle::create($data);
+        });
+    }
+
+    public function update(int $id, array $data): CorporateVehicle
+    {
+        return DB::transaction(function () use ($id, $data) {
+            $vehicle = CorporateVehicle::find($id);
+
+            if (! $vehicle) {
+                throw new NotFoundHttpException('차량을 찾을 수 없습니다.');
+            }
+
+            $vehicle->update($data);
+
+            return $vehicle->fresh();
+        });
+    }
+
+    public function destroy(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $vehicle = CorporateVehicle::find($id);
+
+            if (! $vehicle) {
+                throw new NotFoundHttpException('차량을 찾을 수 없습니다.');
+            }
+
+            return $vehicle->delete();
+        });
+    }
+
+    /**
+     * 드롭다운 목록 (차량일지, 정비이력에서 사용)
+     */
+    public function dropdown(): array
+    {
+        return CorporateVehicle::where('status', '!=', 'disposed')
+            ->orderBy('plate_number')
+            ->get(['id', 'plate_number', 'model'])
+            ->toArray();
+    }
+}

app/Services/Vehicle/VehicleLogService.php

@@ -0,0 +1,129 @@
+<?php
+
+namespace App\Services\Vehicle;
+
+use App\Models\Tenants\VehicleLog;
+use App\Services\Service;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class VehicleLogService extends Service
+{
+    public function index(array $filters = []): LengthAwarePaginator
+    {
+        $query = VehicleLog::query()->with(['vehicle:id,plate_number,model']);
+
+        if (! empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('driver_name', 'like', "%{$search}%")
+                    ->orWhere('departure_name', 'like', "%{$search}%")
+                    ->orWhere('arrival_name', 'like', "%{$search}%");
+            });
+        }
+
+        if (! empty($filters['vehicle_id'])) {
+            $query->where('vehicle_id', $filters['vehicle_id']);
+        }
+
+        if (! empty($filters['year']) && ! empty($filters['month'])) {
+            $query->whereYear('log_date', $filters['year'])
+                ->whereMonth('log_date', $filters['month']);
+        }
+
+        if (! empty($filters['trip_type'])) {
+            $query->where('trip_type', $filters['trip_type']);
+        }
+
+        $query->orderByDesc('log_date')->orderByDesc('id');
+
+        return $query->paginate($filters['per_page'] ?? 20);
+    }
+
+    public function show(int $id): VehicleLog
+    {
+        $log = VehicleLog::with('vehicle:id,plate_number,model')->find($id);
+
+        if (! $log) {
+            throw new NotFoundHttpException('운행기록을 찾을 수 없습니다.');
+        }
+
+        return $log;
+    }
+
+    public function store(array $data): VehicleLog
+    {
+        return DB::transaction(function () use ($data) {
+            $data['tenant_id'] = $this->tenantId();
+
+            return VehicleLog::create($data);
+        });
+    }
+
+    public function update(int $id, array $data): VehicleLog
+    {
+        return DB::transaction(function () use ($id, $data) {
+            $log = VehicleLog::find($id);
+
+            if (! $log) {
+                throw new NotFoundHttpException('운행기록을 찾을 수 없습니다.');
+            }
+
+            $log->update($data);
+
+            return $log->fresh(['vehicle:id,plate_number,model']);
+        });
+    }
+
+    public function destroy(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $log = VehicleLog::find($id);
+
+            if (! $log) {
+                throw new NotFoundHttpException('운행기록을 찾을 수 없습니다.');
+            }
+
+            return $log->delete();
+        });
+    }
+
+    /**
+     * 월별 통계
+     */
+    public function summary(array $filters = []): array
+    {
+        $query = VehicleLog::query();
+
+        if (! empty($filters['vehicle_id'])) {
+            $query->where('vehicle_id', $filters['vehicle_id']);
+        }
+
+        if (! empty($filters['year']) && ! empty($filters['month'])) {
+            $query->whereYear('log_date', $filters['year'])
+                ->whereMonth('log_date', $filters['month']);
+        }
+
+        $totalDistance = (clone $query)->sum('distance_km');
+        $totalCount = (clone $query)->count();
+
+        $commuteToQuery = (clone $query)->whereIn('trip_type', ['commute_to', 'commute_round']);
+        $commuteFromQuery = (clone $query)->whereIn('trip_type', ['commute_from', 'commute_round']);
+        $businessQuery = (clone $query)->whereIn('trip_type', ['business', 'business_round']);
+        $personalQuery = (clone $query)->whereIn('trip_type', ['personal', 'personal_round']);
+
+        return [
+            'total_distance' => (int) $totalDistance,
+            'total_count' => $totalCount,
+            'commute_to_distance' => (int) $commuteToQuery->sum('distance_km'),
+            'commute_to_count' => $commuteToQuery->count(),
+            'commute_from_distance' => (int) $commuteFromQuery->sum('distance_km'),
+            'commute_from_count' => $commuteFromQuery->count(),
+            'business_distance' => (int) $businessQuery->sum('distance_km'),
+            'business_count' => $businessQuery->count(),
+            'personal_distance' => (int) $personalQuery->sum('distance_km'),
+            'personal_count' => $personalQuery->count(),
+        ];
+    }
+}

app/Services/Vehicle/VehicleMaintenanceService.php

@@ -0,0 +1,93 @@
+<?php
+
+namespace App\Services\Vehicle;
+
+use App\Models\Tenants\VehicleMaintenance;
+use App\Services\Service;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class VehicleMaintenanceService extends Service
+{
+    public function index(array $filters = []): LengthAwarePaginator
+    {
+        $query = VehicleMaintenance::query()->with(['vehicle:id,plate_number,model']);
+
+        if (! empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('description', 'like', "%{$search}%")
+                    ->orWhere('vendor', 'like', "%{$search}%");
+            });
+        }
+
+        if (! empty($filters['vehicle_id'])) {
+            $query->where('vehicle_id', $filters['vehicle_id']);
+        }
+
+        if (! empty($filters['category'])) {
+            $query->where('category', $filters['category']);
+        }
+
+        if (! empty($filters['start_date'])) {
+            $query->where('date', '>=', $filters['start_date']);
+        }
+
+        if (! empty($filters['end_date'])) {
+            $query->where('date', '<=', $filters['end_date']);
+        }
+
+        $query->orderByDesc('date')->orderByDesc('id');
+
+        return $query->paginate($filters['per_page'] ?? 20);
+    }
+
+    public function show(int $id): VehicleMaintenance
+    {
+        $item = VehicleMaintenance::with('vehicle:id,plate_number,model')->find($id);
+
+        if (! $item) {
+            throw new NotFoundHttpException('정비이력을 찾을 수 없습니다.');
+        }
+
+        return $item;
+    }
+
+    public function store(array $data): VehicleMaintenance
+    {
+        return DB::transaction(function () use ($data) {
+            $data['tenant_id'] = $this->tenantId();
+
+            return VehicleMaintenance::create($data);
+        });
+    }
+
+    public function update(int $id, array $data): VehicleMaintenance
+    {
+        return DB::transaction(function () use ($id, $data) {
+            $item = VehicleMaintenance::find($id);
+
+            if (! $item) {
+                throw new NotFoundHttpException('정비이력을 찾을 수 없습니다.');
+            }
+
+            $item->update($data);
+
+            return $item->fresh(['vehicle:id,plate_number,model']);
+        });
+    }
+
+    public function destroy(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $item = VehicleMaintenance::find($id);
+
+            if (! $item) {
+                throw new NotFoundHttpException('정비이력을 찾을 수 없습니다.');
+            }
+
+            return $item->delete();
+        });
+    }
+}

app/Services/WorkOrderService.php

@@ -51,6 +51,8 @@ public function index(array $params)
 
         $query = WorkOrder::query()
             ->where('tenant_id', $tenantId)
+            ->whereNotNull('process_id')
+            ->where(fn ($q) => $q->whereNull('options->is_auxiliary')->orWhere('options->is_auxiliary', false))
             ->with([
                 'assignee:id,name',
                 'assignees.user:id,name',
@@ -80,15 +82,10 @@ public function index(array $params)
         }
 
         // 공정 필터 (process_id)
-        // - 'none' 또는 '0': 공정 미지정 (process_id IS NULL)
-        // - 숫자: 해당 공정 ID로 필터
-        if ($processId !== null) {
-            if ($processId === 'none' || $processId === '0' || $processId === 0) {
-                $query->whereNull('process_id');
-            } else {
+        // 기본 조건으로 process_id IS NOT NULL이므로 'none'은 무의미
+        if ($processId !== null && $processId !== 'none' && $processId !== '0' && $processId !== 0) {
             $query->where('process_id', $processId);
         }
-        }
 
         // 공정 코드 필터 (process_code) - 대시보드용
         if ($processCode !== null) {
@@ -163,30 +160,30 @@ public function stats(): array
     {
         $tenantId = $this->tenantId();
 
-        $counts = WorkOrder::where('tenant_id', $tenantId)
+        // 실제 작업건만 카운트 (공정 배정 + 보조공정 제외)
+        $baseQuery = WorkOrder::where('tenant_id', $tenantId)
+            ->whereNotNull('process_id')
+            ->where(fn ($q) => $q->whereNull('options->is_auxiliary')->orWhere('options->is_auxiliary', false));
+
+        $counts = (clone $baseQuery)
             ->select('status', DB::raw('count(*) as count'))
             ->groupBy('status')
             ->pluck('count', 'status')
             ->toArray();
 
         // 공정별 카운트 (탭 숫자 표시용)
-        $byProcess = WorkOrder::where('tenant_id', $tenantId)
+        $byProcess = (clone $baseQuery)
             ->select('process_id', DB::raw('count(*) as count'))
             ->groupBy('process_id')
             ->pluck('count', 'process_id')
             ->toArray();
 
         $total = array_sum($counts);
-        $noneCount = $byProcess[''] ?? $byProcess[0] ?? 0;
-        // null 키는 빈 문자열로 변환되므로 별도 처리
+        // process_id IS NOT NULL 기본 필터 적용으로 null 키 처리 불필요
         $processedByProcess = [];
         foreach ($byProcess as $key => $count) {
-            if ($key === '' || $key === 0 || $key === null) {
-                $processedByProcess['none'] = $count;
-            } else {
             $processedByProcess[(string) $key] = $count;
         }
-        }
 
         return [
             'total' => $total,
@@ -579,8 +576,8 @@ public function updateStatus(int $id, string $status, ?array $resultData = null)
                     // Fast-track 완료의 경우 started_at도 설정 (중간 상태 생략)
                     $workOrder->started_at = $workOrder->started_at ?? now();
                     $workOrder->completed_at = now();
-                    // 모든 품목에 결과 데이터 저장
-                    $this->saveItemResults($workOrder, $resultData, $userId);
+                    // 모든 품목에 결과 데이터 저장 (LOT 번호 반환)
+                    $lotNo = $this->saveItemResults($workOrder, $resultData, $userId);
                     break;
                 case WorkOrder::STATUS_SHIPPED:
                     $workOrder->shipped_at = now();
@@ -607,7 +604,14 @@ public function updateStatus(int $id, string $status, ?array $resultData = null)
                 $this->stockInFromProduction($workOrder);
             }
 
-            return $workOrder->load(['assignee:id,name', 'assignees.user:id,name', 'team:id,name', 'process:id,process_name,process_code']);
+            $result = $workOrder->load(['assignee:id,name', 'assignees.user:id,name', 'team:id,name', 'process:id,process_name,process_code']);
+
+            // 완료 시 LOT 번호를 응답에 포함
+            if (isset($lotNo)) {
+                $result->setAttribute('lot_no', $lotNo);
+            }
+
+            return $result;
         });
     }
 
@@ -767,6 +771,8 @@ private function createShipmentFromOrder(Order $order, $mainWorkOrders, int $ten
                     'quantity' => $result['good_qty'] ?? $woItem->quantity,
                     'unit' => $woItem->unit,
                     'lot_no' => $lotNo,
+                    'order_item_id' => $woItem->source_order_item_id,
+                    'work_order_item_id' => $woItem->id,
                     'remarks' => null,
                 ]);
             }
@@ -787,6 +793,8 @@ private function createShipmentFromOrder(Order $order, $mainWorkOrders, int $ten
                         'quantity' => $orderItem->quantity,
                         'unit' => $orderItem->unit,
                         'lot_no' => null,
+                        'order_item_id' => $orderItem->id,
+                        'work_order_item_id' => null,
                         'remarks' => null,
                     ]);
                 }
@@ -1105,7 +1113,7 @@ private function autoStartWorkOrderOnMaterialInput(WorkOrder $workOrder, int $te
     /**
      * 작업지시 품목에 결과 데이터 저장
      */
-    private function saveItemResults(WorkOrder $workOrder, ?array $resultData, int $userId): void
+    private function saveItemResults(WorkOrder $workOrder, ?array $resultData, int $userId): string
     {
         $items = $workOrder->items;
         $lotNo = $this->generateLotNo($workOrder);
@@ -1140,6 +1148,8 @@ private function saveItemResults(WorkOrder $workOrder, ?array $resultData, int $
             $item->options = $options;
             $item->save();
         }
+
+        return $lotNo;
     }
 
     /**
@@ -1476,6 +1486,35 @@ public function getMaterials(int $workOrderId): array
                 ->keyBy('id');
         }
 
+        // ── Step 1.5: 기존 BOM용 item_id 일괄 사전 로드 (N+1 방지) ──
+        $bomParentItemIds = $workOrder->items->pluck('item_id')->filter()->unique()->values()->all();
+        $bomItemsMap = collect();
+        $bomChildItemsMap = collect();
+        if (! empty($bomParentItemIds)) {
+            $bomItemsMap = \App\Models\Items\Item::where('tenant_id', $tenantId)
+                ->whereIn('id', $bomParentItemIds)
+                ->get()
+                ->keyBy('id');
+
+            // BOM 자식 item_id 수집 및 배치 조회
+            $allChildIds = [];
+            foreach ($bomItemsMap as $parentItem) {
+                if (! empty($parentItem->bom)) {
+                    foreach ($parentItem->bom as $bomEntry) {
+                        if (! empty($bomEntry['child_item_id'])) {
+                            $allChildIds[] = $bomEntry['child_item_id'];
+                        }
+                    }
+                }
+            }
+            if (! empty($allChildIds)) {
+                $bomChildItemsMap = \App\Models\Items\Item::where('tenant_id', $tenantId)
+                    ->whereIn('id', array_unique($allChildIds))
+                    ->get()
+                    ->keyBy('id');
+            }
+        }
+
         // ── Step 2: 유니크 자재 목록 수집 ──
         // 키: dynamic_bom → "{item_id}_{woItem_id}", 기존 BOM → "{item_id}"
         $uniqueMaterials = [];
@@ -1517,12 +1556,11 @@ public function getMaterials(int $workOrderId): array
                 continue; // dynamic_bom이 있으면 기존 BOM fallback 건너뜀
             }
 
-            // 기존 BOM 로직 (하위 호환)
+            // 기존 BOM 로직 (하위 호환) — 사전 로드된 맵 사용
             $materialItems = [];
 
             if ($woItem->item_id) {
-                $item = \App\Models\Items\Item::where('tenant_id', $tenantId)
-                    ->find($woItem->item_id);
+                $item = $bomItemsMap[$woItem->item_id] ?? null;
 
                 if ($item && ! empty($item->bom)) {
                     foreach ($item->bom as $bomItem) {
@@ -1533,8 +1571,7 @@ public function getMaterials(int $workOrderId): array
                             continue;
                         }
 
-                        $childItem = \App\Models\Items\Item::where('tenant_id', $tenantId)
-                            ->find($childItemId);
+                        $childItem = $bomChildItemsMap[$childItemId] ?? null;
 
                         if (! $childItem) {
                             continue;