tenantId(); $now = Carbon::now(); $year = $year ?? $now->year; $quarter = $quarter ?? $now->quarter; // 기간 범위 계산 if ($limitType === 'annual') { $startDate = Carbon::create($year, 1, 1)->format('Y-m-d'); $endDate = Carbon::create($year, 12, 31)->format('Y-m-d'); } else { $startDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d'); $endDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d'); } // 리스크 감지 쿼리 $weekendLateNight = $this->getWeekendLateNightRisk($tenantId, $startDate, $endDate); $prohibitedBiz = $this->getProhibitedBizTypeRisk($tenantId, $startDate, $endDate); $highAmount = $this->getHighAmountRisk($tenantId, $startDate, $endDate); $missingReceipt = $this->getMissingReceiptRisk($tenantId, $startDate, $endDate); // 카드 데이터 구성 $cards = [ [ 'id' => 'et_weekend', 'label' => '주말/심야', 'amount' => (int) $weekendLateNight['total'], 'subLabel' => "{$weekendLateNight['count']}건", ], [ 'id' => 'et_prohibited', 'label' => '기피업종', 'amount' => (int) $prohibitedBiz['total'], 'subLabel' => $prohibitedBiz['count'] > 0 ? "불인정 {$prohibitedBiz['count']}건" : '0건', ], [ 'id' => 'et_high_amount', 'label' => '고액 결제', 'amount' => (int) $highAmount['total'], 'subLabel' => "{$highAmount['count']}건", ], [ 'id' => 'et_no_receipt', 'label' => '증빙 미비', 'amount' => (int) $missingReceipt['total'], 'subLabel' => "{$missingReceipt['count']}건", ], ]; // 체크포인트 생성 $checkPoints = $this->generateRiskCheckPoints( $weekendLateNight, $prohibitedBiz, $highAmount, $missingReceipt ); return [ 'cards' => $cards, 'check_points' => $checkPoints, ]; } /** * 주말/심야 사용 리스크 조회 * expense_date가 주말(토/일) OR barobill join으로 use_time 22~06시 */ private function getWeekendLateNightRisk(int $tenantId, string $startDate, string $endDate): array { // 주말 사용 (토요일=7, 일요일=1 in MySQL DAYOFWEEK) $weekendResult = DB::table('expense_accounts') ->where('tenant_id', $tenantId) ->where('account_type', 'entertainment') ->whereBetween('expense_date', [$startDate, $endDate]) ->whereNull('deleted_at') ->whereRaw('DAYOFWEEK(expense_date) IN (1, 7)') ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total') ->first(); // 심야 사용 (barobill 카드 거래 내역에서 시간 확인) $lateNightResult = DB::table('expense_accounts as ea') ->leftJoin('barobill_card_transactions as bct', function ($join) { $join->on('ea.receipt_no', '=', 'bct.approval_num') ->on('ea.tenant_id', '=', 'bct.tenant_id'); }) ->where('ea.tenant_id', $tenantId) ->where('ea.account_type', 'entertainment') ->whereBetween('ea.expense_date', [$startDate, $endDate]) ->whereNull('ea.deleted_at') ->whereRaw('DAYOFWEEK(ea.expense_date) NOT IN (1, 7)') // 주말 제외 (중복 방지) ->whereNotNull('bct.use_time') ->where(function ($q) { $q->whereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) >= ?', [self::LATE_NIGHT_START]) ->orWhereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) < ?', [self::LATE_NIGHT_END]); }) ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total') ->first(); $totalCount = ($weekendResult->count ?? 0) + ($lateNightResult->count ?? 0); $totalAmount = ($weekendResult->total ?? 0) + ($lateNightResult->total ?? 0); return ['count' => $totalCount, 'total' => $totalAmount]; } /** * 기피업종 사용 리스크 조회 * barobill의 merchant_biz_type가 MCC 코드 매칭 */ private function getProhibitedBizTypeRisk(int $tenantId, string $startDate, string $endDate): array { $result = DB::table('expense_accounts as ea') ->join('barobill_card_transactions as bct', function ($join) { $join->on('ea.receipt_no', '=', 'bct.approval_num') ->on('ea.tenant_id', '=', 'bct.tenant_id'); }) ->where('ea.tenant_id', $tenantId) ->where('ea.account_type', 'entertainment') ->whereBetween('ea.expense_date', [$startDate, $endDate]) ->whereNull('ea.deleted_at') ->whereIn('bct.merchant_biz_type', self::PROHIBITED_MCC_CODES) ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total') ->first(); return [ 'count' => $result->count ?? 0, 'total' => $result->total ?? 0, ]; } /** * 고액 결제 리스크 조회 * 1회 50만원 초과 결제 */ private function getHighAmountRisk(int $tenantId, string $startDate, string $endDate): array { $result = DB::table('expense_accounts') ->where('tenant_id', $tenantId) ->where('account_type', 'entertainment') ->whereBetween('expense_date', [$startDate, $endDate]) ->whereNull('deleted_at') ->where('amount', '>', self::HIGH_AMOUNT_THRESHOLD) ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total') ->first(); return [ 'count' => $result->count ?? 0, 'total' => $result->total ?? 0, ]; } /** * 증빙 미비 리스크 조회 * receipt_no가 NULL 또는 빈 값 */ private function getMissingReceiptRisk(int $tenantId, string $startDate, string $endDate): array { $result = DB::table('expense_accounts') ->where('tenant_id', $tenantId) ->where('account_type', 'entertainment') ->whereBetween('expense_date', [$startDate, $endDate]) ->whereNull('deleted_at') ->where(function ($q) { $q->whereNull('receipt_no') ->orWhere('receipt_no', ''); }) ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total') ->first(); return [ 'count' => $result->count ?? 0, 'total' => $result->total ?? 0, ]; } /** * 리스크 감지 체크포인트 생성 */ private function generateRiskCheckPoints( array $weekendLateNight, array $prohibitedBiz, array $highAmount, array $missingReceipt ): array { $checkPoints = []; $totalRiskCount = $weekendLateNight['count'] + $prohibitedBiz['count'] + $highAmount['count'] + $missingReceipt['count']; // 주말/심야 if ($weekendLateNight['count'] > 0) { $amountFormatted = number_format($weekendLateNight['total'] / 10000); $checkPoints[] = [ 'id' => 'et_cp_weekend', 'type' => 'warning', 'message' => "주말/심야 사용 {$weekendLateNight['count']}건({$amountFormatted}만원) 감지. 업무관련성 소명자료로 증빙해주세요.", 'highlights' => [ ['text' => "{$weekendLateNight['count']}건({$amountFormatted}만원)", 'color' => 'red'], ], ]; } // 기피업종 if ($prohibitedBiz['count'] > 0) { $amountFormatted = number_format($prohibitedBiz['total'] / 10000); $checkPoints[] = [ 'id' => 'et_cp_prohibited', 'type' => 'error', 'message' => "기피업종 사용 {$prohibitedBiz['count']}건({$amountFormatted}만원) 감지. 유흥업종 결제는 접대비 불인정 사유입니다.", 'highlights' => [ ['text' => "{$prohibitedBiz['count']}건({$amountFormatted}만원)", 'color' => 'red'], ['text' => '접대비 불인정', 'color' => 'red'], ], ]; } // 고액 결제 if ($highAmount['count'] > 0) { $amountFormatted = number_format($highAmount['total'] / 10000); $checkPoints[] = [ 'id' => 'et_cp_high', 'type' => 'warning', 'message' => "고액 결제 {$highAmount['count']}건({$amountFormatted}만원) 감지. 1회 50만원 초과 결제입니다. 증빙이 필요합니다.", 'highlights' => [ ['text' => "{$highAmount['count']}건({$amountFormatted}만원)", 'color' => 'red'], ], ]; } // 증빙 미비 if ($missingReceipt['count'] > 0) { $amountFormatted = number_format($missingReceipt['total'] / 10000); $checkPoints[] = [ 'id' => 'et_cp_receipt', 'type' => 'error', 'message' => "미증빙 {$missingReceipt['count']}건({$amountFormatted}만원) 감지. 증빙이 필요합니다.", 'highlights' => [ ['text' => "{$missingReceipt['count']}건({$amountFormatted}만원)", 'color' => 'red'], ], ]; } // 리스크 0건이면 정상 메시지 if ($totalRiskCount === 0) { $checkPoints[] = [ 'id' => 'et_cp_normal', 'type' => 'success', 'message' => '접대비 사용 현황이 정상입니다.', 'highlights' => [ ['text' => '정상', 'color' => 'green'], ], ]; } return $checkPoints; } }