fix: [현황판] 결재 카드 조회에 approvalOnly 스코프 추가

- ApprovalStep 쿼리에 approvalOnly() 스코프 적용
- 결재 유형만 필터링되도록 보정

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

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

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

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

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

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

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

.serena/project.yml

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

CLAUDE.md

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

Jenkinsfile

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

LOGICAL_RELATIONSHIPS.md

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

app/Console/Commands/BackfillQuoteProductCodeCommand.php

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

app/Console/Commands/RecordStorageUsage.php

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

app/Exceptions/Handler.php

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

app/Exports/DailyReportExport.php

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

app/Helpers/Legacy5130Calculator.php

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

app/Http/Requests/Approval/InboxIndexRequest.php

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

app/Http/Requests/Client/ClientStoreRequest.php

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

app/Http/Requests/Client/ClientUpdateRequest.php

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

app/Http/Requests/Document/StoreRequest.php

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

app/Http/Requests/Document/UpdateRequest.php

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

app/Http/Requests/Document/UpsertRequest.php

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

app/Http/Requests/Inspection/InspectionStoreRequest.php

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

app/Http/Requests/Loan/LoanIndexRequest.php

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

app/Http/Requests/Loan/LoanStoreRequest.php

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

app/Http/Requests/Loan/LoanUpdateRequest.php

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

app/Http/Requests/ProductionOrder/ProductionOrderIndexRequest.php

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

app/Http/Requests/Quality/PerformanceReportConfirmRequest.php

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

app/Http/Requests/Quality/PerformanceReportMemoRequest.php

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

app/Http/Requests/Quality/QualityDocumentStoreRequest.php

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

app/Http/Requests/Quality/QualityDocumentUpdateRequest.php

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

app/Http/Requests/Shipment/ShipmentStoreRequest.php

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

app/Http/Requests/Shipment/ShipmentUpdateRequest.php

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

app/Http/Requests/SiteBriefing/StoreSiteBriefingRequest.php

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

app/Http/Requests/SiteBriefing/UpdateSiteBriefingRequest.php

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

app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php

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

app/Http/Requests/Tenant/TenantStoreRequest.php

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

app/Http/Requests/Tenant/TenantUpdateRequest.php

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

app/Http/Requests/VehicleDispatch/VehicleDispatchUpdateRequest.php

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

app/Http/Requests/WorkOrder/MaterialInputForItemRequest.php

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

app/Http/Requests/WorkOrder/StoreItemInspectionRequest.php

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

app/Models/Commons/Holiday.php

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

app/Models/Documents/Document.php

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

app/Models/Documents/DocumentTemplateSection.php

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

app/Models/ProcessStep.php

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

app/Models/Production/WorkOrder.php

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

app/Models/Production/WorkOrderMaterialInput.php

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

app/Models/Qualitys/Inspection.php

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

app/Models/Qualitys/PerformanceReport.php

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

app/Models/Qualitys/QualityDocument.php

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

app/Models/Qualitys/QualityDocumentLocation.php

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

app/Models/Qualitys/QualityDocumentOrder.php

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

app/Models/Tenants/AccountCode.php

@@ -0,0 +1,102 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+
+class AccountCode extends Model
+{
+    use BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'code',
+        'name',
+        'category',
+        'sub_category',
+        'parent_code',
+        'depth',
+        'department_type',
+        'description',
+        'sort_order',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'depth' => 'integer',
+        'sort_order' => 'integer',
+        'is_active' => 'boolean',
+    ];
+
+    // Categories (대분류)
+    public const CATEGORY_ASSET = 'asset';
+    public const CATEGORY_LIABILITY = 'liability';
+    public const CATEGORY_CAPITAL = 'capital';
+    public const CATEGORY_REVENUE = 'revenue';
+    public const CATEGORY_EXPENSE = 'expense';
+
+    public const CATEGORIES = [
+        self::CATEGORY_ASSET => '자산',
+        self::CATEGORY_LIABILITY => '부채',
+        self::CATEGORY_CAPITAL => '자본',
+        self::CATEGORY_REVENUE => '수익',
+        self::CATEGORY_EXPENSE => '비용',
+    ];
+
+    // Sub-categories (중분류)
+    public const SUB_CATEGORIES = [
+        'current_asset' => '유동자산',
+        'fixed_asset' => '비유동자산',
+        'current_liability' => '유동부채',
+        'long_term_liability' => '비유동부채',
+        'capital' => '자본',
+        'sales_revenue' => '매출',
+        'other_revenue' => '영업외수익',
+        'cogs' => '매출원가',
+        'selling_admin' => '판매비와관리비',
+        'other_expense' => '영업외비용',
+    ];
+
+    // Department types (부문)
+    public const DEPT_COMMON = 'common';
+    public const DEPT_MANUFACTURING = 'manufacturing';
+    public const DEPT_ADMIN = 'admin';
+
+    public const DEPARTMENT_TYPES = [
+        self::DEPT_COMMON => '공통',
+        self::DEPT_MANUFACTURING => '제조',
+        self::DEPT_ADMIN => '관리',
+    ];
+
+    // Depth levels (계층)
+    public const DEPTH_MAJOR = 1;
+    public const DEPTH_MIDDLE = 2;
+    public const DEPTH_MINOR = 3;
+
+    /**
+     * 활성 계정과목만 조회
+     */
+    public function scopeActive(Builder $query): Builder
+    {
+        return $query->where('is_active', true);
+    }
+
+    /**
+     * 소분류(입력 가능 계정)만 조회
+     */
+    public function scopeSelectable(Builder $query): Builder
+    {
+        return $query->where('depth', self::DEPTH_MINOR);
+    }
+
+    /**
+     * 하위 계정과목 관계
+     */
+    public function children()
+    {
+        return $this->hasMany(self::class, 'parent_code', 'code')
+            ->where('tenant_id', $this->tenant_id);
+    }
+}

app/Models/Tenants/Approval.php

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

app/Models/Tenants/Bill.php

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

app/Models/Tenants/BillInstallment.php

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

app/Models/Tenants/ExpenseAccount.php

@@ -34,6 +34,9 @@ class ExpenseAccount extends Model
         'vendor_name',
         'payment_method',
         'card_no',
+        'loan_id',
+        'journal_entry_id',
+        'journal_entry_line_id',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -53,6 +56,9 @@ class ExpenseAccount extends Model
 
     public const TYPE_OFFICE = 'office';
 
+    // 세부 유형 상수 (접대비)
+    public const SUB_TYPE_GIFT_CERTIFICATE = 'gift_certificate';
+
     // 세부 유형 상수 (복리후생)
     public const SUB_TYPE_MEAL = 'meal';
 

app/Models/Tenants/JournalEntry.php

@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class JournalEntry extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'entry_no',
+        'entry_date',
+        'entry_type',
+        'description',
+        'total_debit',
+        'total_credit',
+        'status',
+        'source_type',
+        'source_key',
+        'created_by_name',
+        'attachment_note',
+    ];
+
+    protected $casts = [
+        'entry_date' => 'date',
+        'total_debit' => 'integer',
+        'total_credit' => 'integer',
+    ];
+
+    // Status
+    public const STATUS_DRAFT = 'draft';
+    public const STATUS_CONFIRMED = 'confirmed';
+
+    // Source type
+    public const SOURCE_MANUAL = 'manual';
+    public const SOURCE_BANK_TRANSACTION = 'bank_transaction';
+    public const SOURCE_TAX_INVOICE = 'tax_invoice';
+    public const SOURCE_CARD_TRANSACTION = 'card_transaction';
+
+    // Entry type
+    public const TYPE_GENERAL = 'general';
+
+    /**
+     * 분개 행 관계
+     */
+    public function lines(): HasMany
+    {
+        return $this->hasMany(JournalEntryLine::class)->orderBy('line_no');
+    }
+}

app/Models/Tenants/JournalEntryLine.php

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

app/Models/Tenants/Leave.php

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

app/Models/Tenants/Loan.php

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

app/Models/Tenants/Shipment.php

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

app/Models/Tenants/ShipmentVehicleDispatch.php

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

app/Models/Tenants/TenantUserProfile.php

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

app/Models/Tenants/TodayIssue.php

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

app/Services/AccountCodeService.php

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

app/Services/AiReportService.php

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

app/Services/ApprovalService.php

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

app/Services/BadDebtService.php

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

app/Services/BillService.php

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