sam-api/app/Http/Controllers/Api/V1/TaxInvoiceController.php

<?php

namespace App\Http\Controllers\Api\V1;

use App\Helpers\ApiResponse;
use App\Http\Controllers\Controller;
use App\Http\Requests\TaxInvoice\CancelTaxInvoiceRequest;
use App\Http\Requests\TaxInvoice\CreateTaxInvoiceRequest;
use App\Http\Requests\TaxInvoice\TaxInvoiceListRequest;
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 JournalSyncService $journalSyncService,
    ) {}

    /**
     * 세금계산서 목록 조회
     */
    public function index(TaxInvoiceListRequest $request)
    {
        $taxInvoices = $this->taxInvoiceService->list($request->validated());

        return ApiResponse::handle(
            data: $taxInvoices,
            message: __('message.fetched')
        );
    }

    /**
     * 세금계산서 상세 조회
     */
    public function show(int $id)
    {
        $taxInvoice = $this->taxInvoiceService->show($id);

        return ApiResponse::handle(
            data: $taxInvoice,
            message: __('message.fetched')
        );
    }

    /**
     * 세금계산서 생성
     */
    public function store(CreateTaxInvoiceRequest $request)
    {
        $taxInvoice = $this->taxInvoiceService->create($request->validated());

        return ApiResponse::handle(
            data: $taxInvoice,
            message: __('message.created'),
            status: 201
        );
    }

    /**
     * 세금계산서 수정
     */
    public function update(UpdateTaxInvoiceRequest $request, int $id)
    {
        $taxInvoice = $this->taxInvoiceService->update($id, $request->validated());

        return ApiResponse::handle(
            data: $taxInvoice,
            message: __('message.updated')
        );
    }

    /**
     * 세금계산서 삭제
     */
    public function destroy(int $id)
    {
        $this->taxInvoiceService->delete($id);

        return ApiResponse::handle(
            data: null,
            message: __('message.deleted')
        );
    }

    /**
     * 세금계산서 발행
     */
    public function issue(int $id)
    {
        $taxInvoice = $this->taxInvoiceService->issue($id);

        return ApiResponse::handle(
            data: $taxInvoice,
            message: __('message.tax_invoice.issued')
        );
    }

    /**
     * 세금계산서 일괄 발행
     */
    public function bulkIssue(BulkIssueRequest $request)
    {
        $result = $this->taxInvoiceService->bulkIssue($request->getIds());

        return ApiResponse::handle(
            data: $result,
            message: __('message.tax_invoice.bulk_issued')
        );
    }

    /**
     * 세금계산서 취소
     */
    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')
        );
    }

    /**
     * 국세청 전송 상태 조회
     */
    public function checkStatus(int $id)
    {
        $taxInvoice = $this->taxInvoiceService->checkStatus($id);

        return ApiResponse::handle(
            data: $taxInvoice,
            message: __('message.fetched')
        );
    }

    /**
     * 세금계산서 요약 통계
     */
    public function summary(TaxInvoiceSummaryRequest $request)
    {
        $summary = $this->taxInvoiceService->summary($request->validated());

        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'));
    }
}