tenantId(); $now = Carbon::now(); // 기본값 설정 $year = $year ?? $now->year; $periodType = $periodType ?? 'quarter'; $period = $period ?? $this->getCurrentPeriod($periodType, $now); // 기간 범위 계산 [$startDate, $endDate] = $this->getPeriodDateRange($year, $periodType, $period); // 발행 완료된 세금계산서만 계산 (status: issued, sent) $validStatuses = [TaxInvoice::STATUS_ISSUED, TaxInvoice::STATUS_SENT]; // 매출세액 (sales) $salesTaxAmount = TaxInvoice::where('tenant_id', $tenantId) ->where('direction', TaxInvoice::DIRECTION_SALES) ->whereIn('status', $validStatuses) ->whereBetween('issue_date', [$startDate, $endDate]) ->sum('tax_amount'); // 매입세액 (purchases) $purchasesTaxAmount = TaxInvoice::where('tenant_id', $tenantId) ->where('direction', TaxInvoice::DIRECTION_PURCHASES) ->whereIn('status', $validStatuses) ->whereBetween('issue_date', [$startDate, $endDate]) ->sum('tax_amount'); // 예상 납부세액 (매출세액 - 매입세액) $estimatedPayment = $salesTaxAmount - $purchasesTaxAmount; // 미발행 세금계산서 건수 (전체 기간, status: draft) $unissuedCount = TaxInvoice::where('tenant_id', $tenantId) ->where('status', TaxInvoice::STATUS_DRAFT) ->count(); // 카드 데이터 구성 $cards = [ [ 'id' => 'vat_sales_tax', 'label' => '매출세액', 'amount' => (int) $salesTaxAmount, ], [ 'id' => 'vat_purchases_tax', 'label' => '매입세액', 'amount' => (int) $purchasesTaxAmount, ], [ 'id' => 'vat_estimated_payment', 'label' => '예상 납부세액', 'amount' => (int) abs($estimatedPayment), 'subLabel' => $estimatedPayment < 0 ? '환급' : null, ], [ 'id' => 'vat_unissued', 'label' => '세금계산서 미발행', 'amount' => $unissuedCount, 'unit' => '건', ], ]; // 체크포인트 생성 $checkPoints = $this->generateCheckPoints( $year, $periodType, $period, $salesTaxAmount, $purchasesTaxAmount, $estimatedPayment, $tenantId ); return [ 'cards' => $cards, 'check_points' => $checkPoints, ]; } /** * 현재 기간 계산 */ private function getCurrentPeriod(string $periodType, Carbon $date): int { return match ($periodType) { 'quarter' => $date->quarter, 'half' => $date->month <= 6 ? 1 : 2, 'year' => 1, default => $date->quarter, }; } /** * 기간 범위 날짜 계산 * * @return array{0: string, 1: string} [startDate, endDate] */ private function getPeriodDateRange(int $year, string $periodType, int $period): array { return match ($periodType) { 'quarter' => [ Carbon::create($year, ($period - 1) * 3 + 1, 1)->format('Y-m-d'), Carbon::create($year, $period * 3, 1)->endOfMonth()->format('Y-m-d'), ], 'half' => [ Carbon::create($year, ($period - 1) * 6 + 1, 1)->format('Y-m-d'), Carbon::create($year, $period * 6, 1)->endOfMonth()->format('Y-m-d'), ], 'year' => [ Carbon::create($year, 1, 1)->format('Y-m-d'), Carbon::create($year, 12, 31)->format('Y-m-d'), ], default => [ Carbon::create($year, ($period - 1) * 3 + 1, 1)->format('Y-m-d'), Carbon::create($year, $period * 3, 1)->endOfMonth()->format('Y-m-d'), ], }; } /** * 체크포인트 생성 */ private function generateCheckPoints( int $year, string $periodType, int $period, float $salesTaxAmount, float $purchasesTaxAmount, float $estimatedPayment, int $tenantId ): array { $checkPoints = []; $periodLabel = $this->getPeriodLabel($year, $periodType, $period); // 이전 기간 데이터 조회 (전기 대비 비교용) $previousPeriod = $this->getPreviousPeriod($year, $periodType, $period); [$prevStartDate, $prevEndDate] = $this->getPeriodDateRange( $previousPeriod['year'], $periodType, $previousPeriod['period'] ); $validStatuses = [TaxInvoice::STATUS_ISSUED, TaxInvoice::STATUS_SENT]; $prevSalesTax = TaxInvoice::where('tenant_id', $tenantId) ->where('direction', TaxInvoice::DIRECTION_SALES) ->whereIn('status', $validStatuses) ->whereBetween('issue_date', [$prevStartDate, $prevEndDate]) ->sum('tax_amount'); $prevPurchasesTax = TaxInvoice::where('tenant_id', $tenantId) ->where('direction', TaxInvoice::DIRECTION_PURCHASES) ->whereIn('status', $validStatuses) ->whereBetween('issue_date', [$prevStartDate, $prevEndDate]) ->sum('tax_amount'); $prevEstimatedPayment = $prevSalesTax - $prevPurchasesTax; // 납부/환급 여부에 따른 메시지 생성 if ($estimatedPayment < 0) { // 환급 $refundAmount = number_format(abs($estimatedPayment)); $message = "{$periodLabel} 기준, 예상 환급세액은 {$refundAmount}원입니다."; // 원인 분석 추가 if ($purchasesTaxAmount > $salesTaxAmount) { $message .= ' 매입세액이 매출세액을 초과하여 환급이 예상됩니다.'; } $checkPoints[] = [ 'id' => 'vat_cp_refund', 'type' => 'success', 'message' => $message, 'highlights' => [ ['text' => "{$periodLabel} 기준, 예상 환급세액은 {$refundAmount}원입니다.", 'color' => 'blue'], ], ]; } else { // 납부 $paymentAmount = number_format($estimatedPayment); $message = "{$periodLabel} 기준, 예상 납부세액은 {$paymentAmount}원입니다."; // 전기 대비 변동률 계산 if ($prevEstimatedPayment > 0) { $changeRate = (($estimatedPayment - $prevEstimatedPayment) / $prevEstimatedPayment) * 100; $changeDirection = $changeRate >= 0 ? '증가' : '감소'; $message .= sprintf(' 전기 대비 %.1f%% %s했습니다.', abs($changeRate), $changeDirection); } $checkPoints[] = [ 'id' => 'vat_cp_payment', 'type' => 'success', 'message' => $message, 'highlights' => [ ['text' => "{$periodLabel} 기준, 예상 납부세액은 {$paymentAmount}원입니다.", 'color' => 'red'], ], ]; } return $checkPoints; } /** * 기간 라벨 생성 */ private function getPeriodLabel(int $year, string $periodType, int $period): string { return match ($periodType) { 'quarter' => "{$year}년 {$period}기 예정신고", 'half' => "{$year}년 ".($period === 1 ? '상반기' : '하반기').' 확정신고', 'year' => "{$year}년 연간", default => "{$year}년 {$period}기", }; } /** * 이전 기간 계산 * * @return array{year: int, period: int} */ private function getPreviousPeriod(int $year, string $periodType, int $period): array { return match ($periodType) { 'quarter' => $period === 1 ? ['year' => $year - 1, 'period' => 4] : ['year' => $year, 'period' => $period - 1], 'half' => $period === 1 ? ['year' => $year - 1, 'period' => 2] : ['year' => $year, 'period' => 1], 'year' => ['year' => $year - 1, 'period' => 1], default => $period === 1 ? ['year' => $year - 1, 'period' => 4] : ['year' => $year, 'period' => $period - 1], }; } }