diff --git a/.gitattributes b/.gitattributes
new file mode 100644
index 0000000..2bacd56
--- /dev/null
+++ b/.gitattributes
@@ -0,0 +1,18 @@
+* text=auto eol=lf
+
+*.png binary
+*.jpg binary
+*.jpeg binary
+*.gif binary
+*.ico binary
+*.pdf binary
+*.pptx binary
+*.xlsx binary
+*.docx binary
+*.zip binary
+*.tar.gz binary
+*.woff binary
+*.woff2 binary
+*.ttf binary
+*.eot binary
+*.otf binary
diff --git a/WSL_MIGRATION_PLAN.md b/WSL_MIGRATION_PLAN.md
new file mode 100644
index 0000000..4aa393a
--- /dev/null
+++ b/WSL_MIGRATION_PLAN.md
@@ -0,0 +1,352 @@
+# WSL 내부 Docker 환경 마이그레이션 계획
+
+## 1. 현재 구조 (문제점)
+
+```
+┌─ Windows 11 (NTFS) ─────────────────────────────────────┐
+│  C:/work/@KD_SAM/SAM/                                    │
+│  ├── api/     (406MB)   소스코드                          │
+│  ├── react/   (649MB)   소스 20MB + node_modules 629MB   │
+│  ├── mng/     (89MB)    소스코드                          │
+│  ├── 5130/    (799MB)   레거시                            │
+│  ├── docker/  (237MB)   Docker 설정 + SSL                │
+│  └── docs/    (57MB)    문서                              │
+│                                                           │
+│  ──── 9P 프로토콜 (느림) ────                              │
+│                                                           │
+│  ┌─ Docker Desktop (WSL2 backend) ──────────────────┐    │
+│  │  nginx, api, react, mng, legacy, mysql            │    │
+│  │  바인드 마운트가 Windows NTFS 경유 → 느림          │    │
+│  │                                                    │    │
+│  │  extra_hosts: api.sam.kr → host-gateway            │    │
+│  │  → React SSR API 호출이 Docker 밖으로 나감          │    │
+│  └────────────────────────────────────────────────────┘    │
+└───────────────────────────────────────────────────────────┘
+```
+
+### 병목 3가지
+
+| # | 병목 | 원인 | 영향 |
+|---|------|------|------|
+| 1 | **파일 I/O 느림** | Windows NTFS → WSL2 ext4 간 9P 프로토콜 | HMR 3~5초, npm install 수분 |
+| 2 | **API 호출 우회** | extra_hosts로 Docker→WSL호스트→Docker 왕복 | API 호출마다 +10~20ms |
+| 3 | **파일 감시 폴링** | inotify 불가 → 3초 폴링 | 코드 변경 반영 3초 지연 |
+
+### 현재 시스템 사양
+
+| 항목 | 값 |
+|------|-----|
+| RAM | 32GB |
+| CPU | 20 논리 코어 |
+| .wslconfig | 없음 (기본값) |
+| WSL 배포판 | docker-desktop만 있음 |
+| Docker | Docker Desktop (WSL2 backend) |
+
+### 현재 DB 크기
+
+| DB | 크기 |
+|----|------|
+| samdb | 177 MB |
+| sam | 25 MB |
+| chandj | 21 MB |
+| 기타 (backup 등) | ~20 MB |
+| **합계** | **~250 MB** |
+
+### 현재 실행 중 컨테이너
+
+| 컨테이너 | 상태 |
+|----------|------|
+| nginx | Running (26h) |
+| mysql | Running (25h) |
+| api | Running (19h) |
+| mng | Running (26h) |
+| legacy | Running (26h) |
+| react | **Not Running** |
+| phpmyadmin | **Not Running** |
+
+---
+
+## 2. 목표 구조
+
+```
+┌─ WSL2 Ubuntu 24.04 (ext4 네이티브) ─────────────────────┐
+│                                                           │
+│  ~/sam/                                                   │
+│  ├── api/     ← git clone (네이티브 ext4)                 │
+│  ├── react/   ← git clone (네이티브 ext4)                 │
+│  ├── mng/     ← git clone (네이티브 ext4)                 │
+│  ├── 5130/    ← 파일 복사 (git 없으면)                    │
+│  ├── docker/  ← 복사 + 수정                               │
+│  └── docs/    ← 복사                                      │
+│                                                           │
+│  ┌─ Docker Engine (WSL 네이티브) ───────────────────┐    │
+│  │  바인드 마운트 = 같은 ext4 → 네이티브 속도         │    │
+│  │                                                    │    │
+│  │  서비스 간 통신: Docker 내부 DNS 직접 연결          │    │
+│  │  → extra_hosts 불필요                              │    │
+│  │  → 파일 폴링 불필요 (inotify 정상 작동)            │    │
+│  └────────────────────────────────────────────────────┘    │
+│                                                           │
+│  Windows에서 접근: \\wsl$\Ubuntu-24.04\home\user\sam      │
+│  VSCode: Remote WSL 확장으로 편집                          │
+│                                                           │
+└───────────────────────────────────────────────────────────┘
+```
+
+### 개선 효과 예상
+
+| 항목 | 현재 | 목표 | 개선폭 |
+|------|------|------|--------|
+| 파일 I/O | 9P (느림) | ext4 네이티브 | **5~10배** |
+| Next.js HMR | 3~5초 | 0.3~1초 | **3~5배** |
+| npm install | 3~5분 | 30초~1분 | **3~5배** |
+| API 내부 호출 | Docker→WSL→Docker | Docker 내부 직접 | **2~3배** |
+| 파일 감시 | 3초 폴링 | inotify 즉시 | **즉시 반영** |
+
+---
+
+## 3. 마이그레이션 단계
+
+### Phase 1: WSL Ubuntu 설치 + 기본 설정 (10분)
+
+```bash
+# 1-1. Ubuntu 24.04 설치
+wsl --install -d Ubuntu-24.04
+
+# 1-2. 초기 설정 (Ubuntu 내부)
+sudo apt update && sudo apt upgrade -y
+
+# 1-3. 기본 도구 설치
+sudo apt install -y git curl wget unzip
+```
+
+### Phase 2: Docker Engine 설치 (10분)
+
+> Docker Desktop 대신 WSL 내부에 Docker Engine 직접 설치
+
+```bash
+# 2-1. Docker 공식 GPG 키 + 저장소 추가
+sudo apt install -y ca-certificates gnupg
+sudo install -m 0755 -d /etc/apt/keyrings
+curl -fsSL https://download.docker.com/linux/ubuntu/gpg | sudo gpg --dearmor -o /etc/apt/keyrings/docker.gpg
+echo "deb [arch=$(dpkg --print-architecture) signed-by=/etc/apt/keyrings/docker.gpg] https://download.docker.com/linux/ubuntu $(. /etc/os-release && echo $VERSION_CODENAME) stable" | sudo tee /etc/apt/sources.list.d/docker.list > /dev/null
+
+# 2-2. Docker Engine 설치
+sudo apt update
+sudo apt install -y docker-ce docker-ce-cli containerd.io docker-compose-plugin
+
+# 2-3. 현재 사용자를 docker 그룹에 추가
+sudo usermod -aG docker $USER
+
+# 2-4. Docker 시작
+sudo service docker start
+```
+
+### Phase 3: .wslconfig 설정 (2분)
+
+> Windows 측에서 WSL 리소스 할당
+
+**파일**: `C:\Users\codeb\.wslconfig`
+
+```ini
+[wsl2]
+memory=12GB
+processors=8
+swap=4GB
+localhostForwarding=true
+```
+
+> 32GB RAM 중 12GB 할당 (Docker + 6개 컨테이너 충분)
+
+### Phase 4: 소스코드 가져오기 (10~15분)
+
+```bash
+# 4-1. 디렉토리 구조 생성
+mkdir -p ~/sam
+
+# 4-2. Git clone (소스코드만, vendor/node_modules 제외)
+cd ~/sam
+git clone http://114.203.209.83:3000/SamProject/sam-api.git api
+git clone http://114.203.209.83:3000/SamProject/sam-react.git react
+git clone http://114.203.209.83:3000/SamProject/sam-manage.git mng
+
+# 4-3. 각 저장소 브랜치 맞추기
+cd ~/sam/api && git checkout develop
+cd ~/sam/mng && git checkout sam-kkk
+
+# 4-4. Git 사용자 설정
+git config --global user.name "강영보"
+git config --global user.email "sam-kkk@codebridge-x.com"
+
+# 4-5. 레거시(5130) - Git 저장소가 없으면 Windows에서 복사
+cp -r /mnt/c/work/@KD_SAM/SAM/5130 ~/sam/5130
+
+# 4-6. Docker 설정 복사
+cp -r /mnt/c/work/@KD_SAM/SAM/docker ~/sam/docker
+
+# 4-7. 문서 복사
+cp -r /mnt/c/work/@KD_SAM/SAM/docs ~/sam/docs
+
+# 4-8. .env 파일 복사 (git에 포함 안 된 경우)
+cp /mnt/c/work/@KD_SAM/SAM/api/.env ~/sam/api/.env
+cp /mnt/c/work/@KD_SAM/SAM/react/.env ~/sam/react/.env
+cp /mnt/c/work/@KD_SAM/SAM/mng/.env ~/sam/mng/.env
+cp /mnt/c/work/@KD_SAM/SAM/5130/.env ~/sam/5130/.env 2>/dev/null
+```
+
+### Phase 5: Docker 설정 수정 (5분)
+
+#### 5-1. docker-compose.yml 수정
+
+**변경사항**:
+
+| 항목 | 변경 전 | 변경 후 | 이유 |
+|------|---------|---------|------|
+| extra_hosts | `api.sam.kr:host-gateway` | **제거** | Docker 내부 DNS로 충분 |
+| WATCHPACK_POLLING | `3000` | **제거** | ext4에서 inotify 정상 작동 |
+| CHOKIDAR_USEPOLLING | `true` | **제거** | 폴링 불필요 |
+| CHOKIDAR_INTERVAL | `3000` | **제거** | 폴링 불필요 |
+
+#### 5-2. React 환경변수 수정 (SSR 내부 통신 최적화)
+
+```yaml
+react:
+  environment:
+    - NEXT_PUBLIC_API_URL=https://api.sam.kr       # 브라우저용 (유지)
+    - API_URL_INTERNAL=http://api:9000             # SSR용 (추가)
+    # 아래 3줄 제거
+    # - WATCHPACK_POLLING=3000
+    # - CHOKIDAR_USEPOLLING=true
+    # - CHOKIDAR_INTERVAL=3000
+  # extra_hosts 제거
+```
+
+#### 5-3. Windows hosts 파일 유지
+
+**`C:\Windows\System32\drivers\etc\hosts`** (기존과 동일):
+```
+127.0.0.1  dev.sam.kr api.sam.kr mng.sam.kr admin.sam.kr 5130.sam.kr
+```
+
+> WSL2의 localhostForwarding=true 덕분에 Windows에서 localhost로 WSL 포트 접근 가능
+
+### Phase 6: DB 마이그레이션 (5~10분)
+
+```bash
+# 6-1. Windows Docker에서 DB 덤프 (Windows 측에서 실행)
+# PowerShell 또는 Git Bash에서:
+docker exec docker-mysql-1 mysqldump -uroot -proot --all-databases --routines --triggers > /mnt/c/temp/sam_db_dump.sql
+
+# 6-2. WSL Ubuntu에서 Docker 컨테이너 시작 (MySQL만 먼저)
+cd ~/sam/docker
+docker compose up -d mysql
+# MySQL 초기화 대기 (약 30초)
+sleep 30
+
+# 6-3. DB 덤프 복원
+docker exec -i $(docker compose ps -q mysql) mysql -uroot -proot < /mnt/c/temp/sam_db_dump.sql
+```
+
+### Phase 7: 전체 서비스 빌드 + 실행 (10~15분)
+
+```bash
+cd ~/sam/docker
+
+# 7-1. 이미지 빌드
+docker compose build
+
+# 7-2. 전체 서비스 시작
+docker compose up -d
+
+# 7-3. 상태 확인
+docker compose ps
+
+# 7-4. 로그 확인
+docker compose logs -f --tail=50
+```
+
+### Phase 8: 검증 (5분)
+
+| # | 확인 항목 | 방법 |
+|---|----------|------|
+| 1 | 서비스 실행 상태 | `docker compose ps` - 모든 컨테이너 Up |
+| 2 | Nginx 접근 | 브라우저에서 `https://dev.sam.kr` 열기 |
+| 3 | API 응답 | `curl -k https://api.sam.kr/api/health` |
+| 4 | 관리자 접근 | `https://admin.sam.kr` 열기 |
+| 5 | DB 연결 | phpMyAdmin (`http://localhost:8080`) |
+| 6 | HMR 작동 | React 소스 수정 → 즉시 반영 확인 |
+| 7 | 파일 감시 | `WATCHPACK_POLLING` 없이 변경 감지 확인 |
+
+### Phase 9: Docker Desktop 정리 (선택)
+
+```bash
+# 기존 Docker Desktop 컨테이너 중지 (Windows에서)
+docker compose -f C:/work/@KD_SAM/SAM/docker/docker-compose.yml down
+
+# Docker Desktop 비활성화 또는 제거 (선택)
+# → WSL Ubuntu Docker와 충돌 방지
+```
+
+---
+
+## 4. 주의사항
+
+### 포트 충돌
+
+| 포트 | 용도 | 주의 |
+|------|------|------|
+| 80/443 | Nginx | Docker Desktop 먼저 중지해야 함 |
+| 3306 | MySQL | 동시에 2개 MySQL 불가 |
+| 8080 | phpMyAdmin | 충돌 가능 |
+
+> **반드시 기존 Docker Desktop 컨테이너를 먼저 중지** 후 WSL Docker 시작
+
+### VSCode 편집 환경
+
+```
+기존: VSCode에서 C:/work/@KD_SAM/SAM/ 직접 편집
+변경: VSCode Remote WSL 확장 사용
+  - Ctrl+Shift+P → "WSL: Connect to WSL"
+  - ~/sam/ 폴더 열기
+  - 터미널도 WSL Ubuntu 내부에서 실행
+```
+
+### Git 작업 흐름
+
+```
+기존: Windows Git Bash에서 커밋/푸시
+변경: WSL Ubuntu 터미널에서 커밋/푸시 (동일한 원격 저장소)
+  - 또는 VSCode Remote WSL의 Git 기능 사용
+```
+
+### 백업/롤백 계획
+
+```
+Windows 원본 소스: C:/work/@KD_SAM/SAM/ (그대로 보존)
+Windows Docker: 컨테이너 중지만 (삭제 안 함)
+DB 덤프: C:/temp/sam_db_dump.sql (보존)
+
+문제 시 롤백:
+  1. WSL Docker 중지: docker compose down
+  2. Windows Docker 재시작: docker compose up -d
+  → 5분 이내 원복 가능
+```
+
+---
+
+## 5. 일정 요약
+
+| Phase | 작업 | 소요 시간 |
+|-------|------|----------|
+| 1 | Ubuntu 설치 + 기본 설정 | 10분 |
+| 2 | Docker Engine 설치 | 10분 |
+| 3 | .wslconfig 설정 | 2분 |
+| 4 | 소스코드 가져오기 | 10~15분 |
+| 5 | Docker 설정 수정 | 5분 |
+| 6 | DB 마이그레이션 | 5~10분 |
+| 7 | 빌드 + 실행 | 10~15분 |
+| 8 | 검증 | 5분 |
+| 9 | Docker Desktop 정리 | 3분 |
+| **합계** | | **약 60~75분** |
+
+> 롤백 가능하므로 리스크 낮음. Windows 원본은 그대로 보존.
diff --git a/backup/samdb_items_files_backup_20260317_171130.sql b/backup/samdb_items_files_backup_20260317_171130.sql
new file mode 100644
index 0000000..7386250
--- /dev/null
+++ b/backup/samdb_items_files_backup_20260317_171130.sql
@@ -0,0 +1,258 @@
+mysqldump: [Warning] Using a password on the command line interface can be insecure.
+-- MySQL dump 10.13  Distrib 8.0.45, for Linux (x86_64)
+--
+-- Host: localhost    Database: samdb
+-- ------------------------------------------------------
+-- Server version	8.0.45
+
+/*!40101 SET @OLD_CHARACTER_SET_CLIENT=@@CHARACTER_SET_CLIENT */;
+/*!40101 SET @OLD_CHARACTER_SET_RESULTS=@@CHARACTER_SET_RESULTS */;
+/*!40101 SET @OLD_COLLATION_CONNECTION=@@COLLATION_CONNECTION */;
+/*!50503 SET NAMES utf8mb4 */;
+/*!40103 SET @OLD_TIME_ZONE=@@TIME_ZONE */;
+/*!40103 SET TIME_ZONE='+00:00' */;
+/*!40014 SET @OLD_UNIQUE_CHECKS=@@UNIQUE_CHECKS, UNIQUE_CHECKS=0 */;
+/*!40014 SET @OLD_FOREIGN_KEY_CHECKS=@@FOREIGN_KEY_CHECKS, FOREIGN_KEY_CHECKS=0 */;
+/*!40101 SET @OLD_SQL_MODE=@@SQL_MODE, SQL_MODE='NO_AUTO_VALUE_ON_ZERO' */;
+/*!40111 SET @OLD_SQL_NOTES=@@SQL_NOTES, SQL_NOTES=0 */;
+
+--
+-- Table structure for table `items`
+--
+
+DROP TABLE IF EXISTS `items`;
+/*!40101 SET @saved_cs_client     = @@character_set_client */;
+/*!50503 SET character_set_client = utf8mb4 */;
+CREATE TABLE `items` (
+  `id` bigint unsigned NOT NULL AUTO_INCREMENT COMMENT 'ID',
+  `tenant_id` bigint unsigned NOT NULL COMMENT '테넌트 ID',
+  `item_type` varchar(15) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci NOT NULL COMMENT 'FG, PT, SM, RM, CS',
+  `code` varchar(100) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci NOT NULL COMMENT '품목코드',
+  `name` varchar(255) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci NOT NULL COMMENT '품목명',
+  `unit` varchar(20) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT '단위',
+  `category_id` bigint unsigned DEFAULT NULL COMMENT '카테고리 ID',
+  `process_type` varchar(20) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT '공정유형: screen, bending, electric, steel, assembly',
+  `item_category` varchar(50) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT '품목분류: 원단, 패널, 도장, 가이드레일, 모터 등',
+  `bom` json DEFAULT NULL COMMENT '[{child_item_id, quantity}, ...]',
+  `attributes` json DEFAULT NULL COMMENT '동적 필드 값',
+  `attributes_archive` json DEFAULT NULL COMMENT '속성 아카이브',
+  `options` json DEFAULT NULL COMMENT '추가 옵션',
+  `description` text CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci COMMENT '설명',
+  `is_active` tinyint(1) NOT NULL DEFAULT '1' COMMENT '활성 여부',
+  `created_by` bigint unsigned DEFAULT NULL COMMENT '생성자 ID',
+  `updated_by` bigint unsigned DEFAULT NULL COMMENT '수정자 ID',
+  `deleted_by` bigint unsigned DEFAULT NULL COMMENT '삭제자 ID',
+  `created_at` timestamp NULL DEFAULT NULL,
+  `updated_at` timestamp NULL DEFAULT NULL,
+  `deleted_at` timestamp NULL DEFAULT NULL,
+  PRIMARY KEY (`id`),
+  UNIQUE KEY `uq_items_tenant_code` (`tenant_id`,`code`,`deleted_at`),
+  KEY `idx_items_tenant_type` (`tenant_id`,`item_type`),
+  KEY `idx_items_tenant_code` (`tenant_id`,`code`),
+  KEY `idx_items_tenant_category` (`tenant_id`,`category_id`),
+  KEY `idx_items_process_type` (`process_type`),
+  KEY `idx_items_item_category` (`item_category`),
+  FULLTEXT KEY `ft_items_name_code` (`name`,`code`)
+) ENGINE=InnoDB AUTO_INCREMENT=15968 DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+/*!40101 SET character_set_client = @saved_cs_client */;
+
+--
+-- Dumping data for table `items`
+--
+
+LOCK TABLES `items` WRITE;
+/*!40000 ALTER TABLE `items` DISABLE KEYS */;
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11:48:01',NULL),(10585,1,'RM','RM-A001','알루미늄 프로파일','M',NULL,NULL,NULL,NULL,'{\"sales_price\": 15000, \"item_category\": null, \"purchase_price\": 10500}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10586,1,'RM','RM-A002','알루미늄 판재 2.0T','KG',NULL,NULL,NULL,NULL,'{\"thickness\": 2, \"sales_price\": 8500, \"item_category\": null, \"purchase_price\": 5950}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10587,1,'RM','RM-P001','파우더 도료 (흰색)','KG',NULL,NULL,NULL,NULL,'{\"sales_price\": 12000, \"item_category\": null, \"purchase_price\": 8400}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10588,1,'RM','RM-P002','파우더 도료 (검정)','KG',NULL,NULL,NULL,NULL,'{\"sales_price\": 12000, \"item_category\": null, \"purchase_price\": 8400}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10589,1,'RM','RM-P003','파우더 도료 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2940}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10594,1,'RM','RM-W001','목재 (집성목)','M',NULL,NULL,NULL,NULL,'{\"sales_price\": 25000, \"item_category\": null, \"purchase_price\": 17500}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10595,1,'RM','RM-G001','유리섬유','KG',NULL,NULL,NULL,NULL,'{\"sales_price\": 15000, \"item_category\": null, \"purchase_price\": 10500}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10596,1,'RM','RM-I001','단열재 50mm','M2',NULL,NULL,NULL,NULL,'{\"sales_price\": 12000, \"item_category\": null, \"purchase_price\": 8400}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10597,1,'RM','RM-I002','단열재 100mm','M2',NULL,NULL,NULL,NULL,'{\"sales_price\": 18000, \"item_category\": null, \"purchase_price\": 12600}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10598,1,'RM','RM-C001','케이블 피복재','M',NULL,NULL,NULL,NULL,'{\"sales_price\": 2800, \"item_category\": null, \"purchase_price\": 1960}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10599,1,'RM','RM-ST001','STS304 판재','KG',NULL,NULL,NULL,NULL,'{\"sales_price\": 9500, \"item_category\": null, \"purchase_price\": 6650}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10600,1,'RM','RM-Z001','아연도금강판','KG',NULL,NULL,NULL,NULL,'{\"sales_price\": 4800, \"item_category\": null, \"purchase_price\": 3360}',NULL,NULL,'원자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10601,1,'SM','SM-B001','볼트 M8x30','EA',NULL,NULL,NULL,NULL,'{\"sales_price\": 150, \"item_category\": null, \"purchase_price\": 105}',NULL,NULL,'공용 부자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10602,1,'SM','SM-B002','볼트 M10x40','EA',NULL,NULL,NULL,NULL,'{\"sales_price\": 200, \"item_category\": 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11:48:01',NULL),(10616,1,'SM','SM-T001','양면테이프 20mm','M',NULL,NULL,NULL,NULL,'{\"sales_price\": 1200, \"item_category\": null, \"purchase_price\": 840}',NULL,NULL,'공용 부자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10617,1,'SM','SM-C001','케이블타이 200mm','EA',NULL,NULL,NULL,NULL,'{\"sales_price\": 100, \"item_category\": null, \"purchase_price\": 70}',NULL,NULL,'공용 부자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10618,1,'SM','SM-P001','보호필름','M2',NULL,NULL,NULL,NULL,'{\"sales_price\": 2500, \"item_category\": null, \"purchase_price\": 1750}',NULL,NULL,'공용 부자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10619,1,'SM','SM-G001','그리스','EA',NULL,NULL,NULL,NULL,'{\"sales_price\": 12000, \"item_category\": null, \"purchase_price\": 8400}',NULL,NULL,'공용 부자재',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10620,1,'SM','SM-O001','윤활유','L',NULL,NULL,NULL,NULL,'{\"sales_price\": 15000, \"item_category\": 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\"child_item_code\": \"RM-R001\"}]','{\"sales_price\": 42000, \"item_category\": \"SCREEN\", \"purchase_price\": 29400}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10628,1,'SF','SF-SCR-F03','가이드레일 (우)','M',NULL,NULL,NULL,'[{\"note\": \"LOSS 5%\", \"quantity\": 1.05, \"child_item_id\": 10585, \"child_item_code\": \"RM-A001\"}, {\"note\": \"표면처리\", \"quantity\": 0.15, \"child_item_id\": 10587, \"child_item_code\": \"RM-P001\"}, {\"note\": \"\", \"quantity\": 1, \"child_item_id\": 10592, \"child_item_code\": \"RM-R001\"}]','{\"sales_price\": 42000, \"item_category\": \"SCREEN\", \"purchase_price\": 29400}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10629,1,'SF','SF-SCR-F04','상부 케이스','EA',NULL,NULL,NULL,'[{\"note\": \"\", \"quantity\": 12, \"child_item_id\": 10582, \"child_item_code\": \"RM-S002\"}, {\"note\": \"표면처리\", \"quantity\": 0.8, \"child_item_id\": 10588, \"child_item_code\": \"RM-P002\"}, {\"note\": \"조립용\", \"quantity\": 8, \"child_item_id\": 10602, \"child_item_code\": \"SM-B002\"}, {\"note\": \"\", \"quantity\": 8, \"child_item_id\": 10605, \"child_item_code\": \"SM-N002\"}]','{\"sales_price\": 145000, \"item_category\": \"SCREEN\", \"purchase_price\": 101500}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10630,1,'SF','SF-SCR-F05','하부 바텀바','EA',NULL,NULL,NULL,'[{\"note\": \"\", \"quantity\": 3, \"child_item_id\": 10586, \"child_item_code\": \"RM-A002\"}, {\"note\": \"하부 실링\", \"quantity\": 1, \"child_item_id\": 10593, \"child_item_code\": \"RM-R002\"}, {\"note\": \"용접\", \"quantity\": 0.2, \"child_item_id\": 10624, \"child_item_code\": \"SM-WD001\"}]','{\"sales_price\": 55000, \"item_category\": \"SCREEN\", \"purchase_price\": 38500}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10631,1,'SF','SF-SCR-M01','모터 (0.75KW)','EA',NULL,NULL,NULL,NULL,'{\"sales_price\": 350000, \"item_category\": \"SCREEN\", \"purchase_price\": 245000}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10632,1,'SF','SF-SCR-M02','모터 (1.5KW)','EA',NULL,NULL,NULL,NULL,'{\"sales_price\": 480000, \"item_category\": \"SCREEN\", \"purchase_price\": 336000}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10633,1,'SF','SF-SCR-M03','모터 (2.2KW)','EA',NULL,NULL,NULL,NULL,'{\"sales_price\": 620000, \"item_category\": \"SCREEN\", \"purchase_price\": 434000}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10634,1,'SF','SF-SCR-M04','모터 (3.7KW)','EA',NULL,NULL,NULL,NULL,'{\"sales_price\": 850000, \"item_category\": \"SCREEN\", \"purchase_price\": 595000}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10635,1,'SF','SF-SCR-C01','제어반 (표준)','EA',NULL,NULL,NULL,NULL,'{\"sales_price\": 280000, \"item_category\": \"SCREEN\", 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11:48:01','2025-12-30 11:48:01',NULL),(10639,1,'SF','SF-SCR-B01','브라켓 세트','SET',NULL,NULL,NULL,'[{\"note\": \"\", \"quantity\": 5, \"child_item_id\": 10582, \"child_item_code\": \"RM-S002\"}, {\"note\": \"\", \"quantity\": 6, \"child_item_id\": 10602, \"child_item_code\": \"SM-B002\"}, {\"note\": \"\", \"quantity\": 6, \"child_item_id\": 10605, \"child_item_code\": \"SM-N002\"}]','{\"sales_price\": 78000, \"item_category\": \"SCREEN\", \"purchase_price\": 54600}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10640,1,'SF','SF-SCR-E01','엣지윙 (좌)','M',NULL,NULL,NULL,'[{\"note\": \"LOSS 3%\", \"quantity\": 1.03, \"child_item_id\": 10585, \"child_item_code\": \"RM-A001\"}]','{\"sales_price\": 15000, \"item_category\": \"SCREEN\", \"purchase_price\": 10500}',NULL,NULL,'스크린용 반제품',1,NULL,NULL,NULL,'2025-12-30 11:48:01','2025-12-30 11:48:01',NULL),(10641,1,'SF','SF-SCR-E02','엣지윙 (우)','M',NULL,NULL,NULL,'[{\"note\": \"LOSS 3%\", \"quantity\": 1.03, 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5, \"sum\": 301, \"rate\": null, \"color\": false, \"input\": 13, \"aAngle\": false}], \"orderNumber\": 1, \"sam_item_id\": 15798, \"legacy_bending_num\": 19}], \"model_name\": \"KSS01\", \"rail_width\": \"11\", \"rail_length\": \"123\", \"finishing_type\": \"SUS마감\", \"material_summary\": {\"EGI 1.55T\": 301}, \"registration_date\": \"2026-03-18\"}',NULL,1,1,1,1,'2026-03-17 05:28:23','2026-03-17 05:29:12','2026-03-17 05:29:12');
+/*!40000 ALTER TABLE `items` ENABLE KEYS */;
+UNLOCK TABLES;
+/*!50003 SET @saved_cs_client      = @@character_set_client */ ;
+/*!50003 SET @saved_cs_results     = @@character_set_results */ ;
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+/*!50003 SET character_set_client  = utf8mb4 */ ;
+/*!50003 SET character_set_results = utf8mb4 */ ;
+/*!50003 SET collation_connection  = utf8mb4_0900_ai_ci */ ;
+/*!50003 SET @saved_sql_mode       = @@sql_mode */ ;
+/*!50003 SET sql_mode              = 'NO_AUTO_VALUE_ON_ZERO' */ ;
+DELIMITER ;;
+/*!50003 CREATE*/ /*!50017 DEFINER=`root`@`localhost`*/ /*!50003 TRIGGER `trg_items_ai` AFTER INSERT ON `items` FOR EACH ROW BEGIN
+                IF @disable_audit_trigger IS NULL OR @disable_audit_trigger != 1 THEN
+                    INSERT INTO trigger_audit_logs (table_name, row_id, dml_type, old_values, new_values, changed_columns, tenant_id, actor_id, session_info, operation_id, db_user, created_at)
+                    VALUES ('items', NEW.`id`, 'INSERT', NULL, JSON_OBJECT('id', NEW.`id`, 'tenant_id', NEW.`tenant_id`, 'item_type', NEW.`item_type`, 'code', NEW.`code`, 'name', NEW.`name`, 'unit', NEW.`unit`, 'category_id', NEW.`category_id`, 'process_type', NEW.`process_type`, 'item_category', NEW.`item_category`, 'bom', NEW.`bom`, 'attributes', NEW.`attributes`, 'attributes_archive', NEW.`attributes_archive`, 'options', NEW.`options`, 'description', NEW.`description`, 'is_active', NEW.`is_active`, 'created_by', NEW.`created_by`, 'updated_by', NEW.`updated_by`, 'deleted_by', NEW.`deleted_by`), NULL, NEW.`tenant_id`, @sam_actor_id, @sam_session_info, @sam_operation_id, CURRENT_USER(), NOW());
+                END IF;
+            END */;;
+DELIMITER ;
+/*!50003 SET sql_mode              = @saved_sql_mode */ ;
+/*!50003 SET character_set_client  = @saved_cs_client */ ;
+/*!50003 SET character_set_results = @saved_cs_results */ ;
+/*!50003 SET collation_connection  = @saved_col_connection */ ;
+/*!50003 SET @saved_cs_client      = @@character_set_client */ ;
+/*!50003 SET @saved_cs_results     = @@character_set_results */ ;
+/*!50003 SET @saved_col_connection = @@collation_connection */ ;
+/*!50003 SET character_set_client  = utf8mb4 */ ;
+/*!50003 SET character_set_results = utf8mb4 */ ;
+/*!50003 SET collation_connection  = utf8mb4_0900_ai_ci */ ;
+/*!50003 SET @saved_sql_mode       = @@sql_mode */ ;
+/*!50003 SET sql_mode              = 'NO_AUTO_VALUE_ON_ZERO' */ ;
+DELIMITER ;;
+/*!50003 CREATE*/ /*!50017 DEFINER=`root`@`localhost`*/ /*!50003 TRIGGER `trg_items_au` AFTER UPDATE ON `items` FOR EACH ROW BEGIN
+                IF @disable_audit_trigger IS NULL OR @disable_audit_trigger != 1 THEN
+                    IF NOT (NEW.`id` <=> OLD.`id`) OR NOT (NEW.`tenant_id` <=> OLD.`tenant_id`) OR NOT (NEW.`item_type` <=> OLD.`item_type`) OR NOT (NEW.`code` <=> OLD.`code`) OR NOT (NEW.`name` <=> OLD.`name`) OR NOT (NEW.`unit` <=> OLD.`unit`) OR NOT (NEW.`category_id` <=> OLD.`category_id`) OR NOT (NEW.`process_type` <=> OLD.`process_type`) OR NOT (NEW.`item_category` <=> OLD.`item_category`) OR NOT (NEW.`bom` <=> OLD.`bom`) OR NOT (NEW.`attributes` <=> OLD.`attributes`) OR NOT (NEW.`attributes_archive` <=> OLD.`attributes_archive`) OR NOT (NEW.`options` <=> OLD.`options`) OR NOT (NEW.`description` <=> OLD.`description`) OR NOT (NEW.`is_active` <=> OLD.`is_active`) OR NOT (NEW.`created_by` <=> OLD.`created_by`) OR NOT (NEW.`updated_by` <=> OLD.`updated_by`) OR NOT (NEW.`deleted_by` <=> OLD.`deleted_by`) THEN
+                        INSERT INTO trigger_audit_logs (table_name, row_id, dml_type, old_values, new_values, changed_columns, tenant_id, actor_id, session_info, operation_id, db_user, created_at)
+                        VALUES ('items', NEW.`id`, 'UPDATE', JSON_OBJECT('id', OLD.`id`, 'tenant_id', OLD.`tenant_id`, 'item_type', OLD.`item_type`, 'code', OLD.`code`, 'name', OLD.`name`, 'unit', OLD.`unit`, 'category_id', OLD.`category_id`, 'process_type', OLD.`process_type`, 'item_category', OLD.`item_category`, 'bom', OLD.`bom`, 'attributes', OLD.`attributes`, 'attributes_archive', OLD.`attributes_archive`, 'options', OLD.`options`, 'description', OLD.`description`, 'is_active', OLD.`is_active`, 'created_by', OLD.`created_by`, 'updated_by', OLD.`updated_by`, 'deleted_by', OLD.`deleted_by`), JSON_OBJECT('id', NEW.`id`, 'tenant_id', NEW.`tenant_id`, 'item_type', NEW.`item_type`, 'code', NEW.`code`, 'name', NEW.`name`, 'unit', NEW.`unit`, 'category_id', NEW.`category_id`, 'process_type', NEW.`process_type`, 'item_category', NEW.`item_category`, 'bom', NEW.`bom`, 'attributes', NEW.`attributes`, 'attributes_archive', NEW.`attributes_archive`, 'options', NEW.`options`, 'description', NEW.`description`, 'is_active', NEW.`is_active`, 'created_by', NEW.`created_by`, 'updated_by', NEW.`updated_by`, 'deleted_by', NEW.`deleted_by`), JSON_ARRAY(IF(NOT (NEW.`id` <=> OLD.`id`), 'id', NULL), IF(NOT (NEW.`tenant_id` <=> OLD.`tenant_id`), 'tenant_id', NULL), IF(NOT (NEW.`item_type` <=> OLD.`item_type`), 'item_type', NULL), IF(NOT (NEW.`code` <=> OLD.`code`), 'code', NULL), IF(NOT (NEW.`name` <=> OLD.`name`), 'name', NULL), IF(NOT (NEW.`unit` <=> OLD.`unit`), 'unit', NULL), IF(NOT (NEW.`category_id` <=> OLD.`category_id`), 'category_id', NULL), IF(NOT (NEW.`process_type` <=> OLD.`process_type`), 'process_type', NULL), IF(NOT (NEW.`item_category` <=> OLD.`item_category`), 'item_category', NULL), IF(NOT (NEW.`bom` <=> OLD.`bom`), 'bom', NULL), IF(NOT (NEW.`attributes` <=> OLD.`attributes`), 'attributes', NULL), IF(NOT (NEW.`attributes_archive` <=> OLD.`attributes_archive`), 'attributes_archive', NULL), IF(NOT (NEW.`options` <=> OLD.`options`), 'options', NULL), IF(NOT (NEW.`description` <=> OLD.`description`), 'description', NULL), IF(NOT (NEW.`is_active` <=> OLD.`is_active`), 'is_active', NULL), IF(NOT (NEW.`created_by` <=> OLD.`created_by`), 'created_by', NULL), IF(NOT (NEW.`updated_by` <=> OLD.`updated_by`), 'updated_by', NULL), IF(NOT (NEW.`deleted_by` <=> OLD.`deleted_by`), 'deleted_by', NULL)), NEW.`tenant_id`, @sam_actor_id, @sam_session_info, @sam_operation_id, CURRENT_USER(), NOW());
+                    END IF;
+                END IF;
+            END */;;
+DELIMITER ;
+/*!50003 SET sql_mode              = @saved_sql_mode */ ;
+/*!50003 SET character_set_client  = @saved_cs_client */ ;
+/*!50003 SET character_set_results = @saved_cs_results */ ;
+/*!50003 SET collation_connection  = @saved_col_connection */ ;
+/*!50003 SET @saved_cs_client      = @@character_set_client */ ;
+/*!50003 SET @saved_cs_results     = @@character_set_results */ ;
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+/*!50003 SET @saved_sql_mode       = @@sql_mode */ ;
+/*!50003 SET sql_mode              = 'NO_AUTO_VALUE_ON_ZERO' */ ;
+DELIMITER ;;
+/*!50003 CREATE*/ /*!50017 DEFINER=`root`@`localhost`*/ /*!50003 TRIGGER `trg_items_ad` AFTER DELETE ON `items` FOR EACH ROW BEGIN
+                IF @disable_audit_trigger IS NULL OR @disable_audit_trigger != 1 THEN
+                    INSERT INTO trigger_audit_logs (table_name, row_id, dml_type, old_values, new_values, changed_columns, tenant_id, actor_id, session_info, operation_id, db_user, created_at)
+                    VALUES ('items', OLD.`id`, 'DELETE', JSON_OBJECT('id', OLD.`id`, 'tenant_id', OLD.`tenant_id`, 'item_type', OLD.`item_type`, 'code', OLD.`code`, 'name', OLD.`name`, 'unit', OLD.`unit`, 'category_id', OLD.`category_id`, 'process_type', OLD.`process_type`, 'item_category', OLD.`item_category`, 'bom', OLD.`bom`, 'attributes', OLD.`attributes`, 'attributes_archive', OLD.`attributes_archive`, 'options', OLD.`options`, 'description', OLD.`description`, 'is_active', OLD.`is_active`, 'created_by', OLD.`created_by`, 'updated_by', OLD.`updated_by`, 'deleted_by', OLD.`deleted_by`), NULL, NULL, OLD.`tenant_id`, @sam_actor_id, @sam_session_info, @sam_operation_id, CURRENT_USER(), NOW());
+                END IF;
+            END */;;
+DELIMITER ;
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+/*!50003 SET character_set_client  = @saved_cs_client */ ;
+/*!50003 SET character_set_results = @saved_cs_results */ ;
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+
+--
+-- Table structure for table `files`
+--
+
+DROP TABLE IF EXISTS `files`;
+/*!40101 SET @saved_cs_client     = @@character_set_client */;
+/*!50503 SET character_set_client = utf8mb4 */;
+CREATE TABLE `files` (
+  `id` bigint unsigned NOT NULL AUTO_INCREMENT,
+  `tenant_id` bigint unsigned NOT NULL COMMENT '멀티테넌시',
+  `folder_id` bigint unsigned DEFAULT NULL COMMENT 'folders 테이블 FK',
+  `is_temp` tinyint(1) NOT NULL DEFAULT '1' COMMENT 'temp 폴더 여부',
+  `file_path` varchar(255) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci NOT NULL COMMENT '저장경로',
+  `display_name` varchar(255) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci NOT NULL COMMENT '사용자가 보는 이름',
+  `stored_name` varchar(255) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci NOT NULL COMMENT '실제 저장 이름 (64bit 난수)',
+  `original_name` varchar(255) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL,
+  `file_name` varchar(255) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL,
+  `file_name_old` varchar(255) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL,
+  `file_size` int DEFAULT NULL,
+  `mime_type` varchar(50) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL,
+  `file_type` varchar(50) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT '파일 형식 (image, document, excel, archive 등)',
+  `gcs_object_name` varchar(500) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT 'GCS 객체 경로',
+  `gcs_uri` varchar(600) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT 'gs://bucket/object URI',
+  `field_key` varchar(100) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT '비즈니스 용도 구분 (drawing, certificate, specification 등)',
+  `document_id` bigint unsigned DEFAULT NULL COMMENT '문서 ID',
+  `document_type` varchar(50) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT '문서 타입',
+  `description` varchar(255) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL,
+  `fileable_id` bigint unsigned DEFAULT NULL,
+  `fileable_type` varchar(255) CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci DEFAULT NULL,
+  `uploaded_by` bigint unsigned DEFAULT NULL COMMENT '업로더 사용자 ID',
+  `created_at` timestamp NULL DEFAULT NULL,
+  `updated_at` timestamp NULL DEFAULT NULL,
+  `deleted_at` timestamp NULL DEFAULT NULL,
+  `deleted_by` bigint unsigned DEFAULT NULL COMMENT '삭제자 user_id',
+  `created_by` bigint unsigned DEFAULT NULL COMMENT '생성자 user_id',
+  `updated_by` bigint unsigned DEFAULT NULL COMMENT '수정자 user_id',
+  PRIMARY KEY (`id`),
+  KEY `idx_tenant_folder` (`tenant_id`,`folder_id`),
+  KEY `files_is_temp_index` (`is_temp`),
+  KEY `files_document_id_index` (`document_id`),
+  KEY `files_created_at_index` (`created_at`),
+  KEY `files_stored_name_index` (`stored_name`),
+  KEY `idx_files_document_field_key` (`document_type`,`document_id`,`field_key`)
+) ENGINE=InnoDB AUTO_INCREMENT=579 DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+/*!40101 SET character_set_client = @saved_cs_client */;
+
+--
+-- Dumping data for table `files`
+--
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+LOCK TABLES `files` WRITE;
+/*!40000 ALTER TABLE `files` DISABLE KEYS */;
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01:40:38',NULL,NULL,1,NULL),(576,287,NULL,0,'287/items/2026/03/08c31412bfa9bbd0.png','2025_04_15_15_02_10_image.png','08c31412bfa9bbd0.png',NULL,NULL,NULL,2768,'image/png','image',NULL,NULL,'assembly_image',15955,'1',NULL,NULL,NULL,1,'2026-03-17 01:40:38','2026-03-17 01:40:38',NULL,NULL,1,NULL),(577,287,NULL,0,'287/items/2026/03/3fe522a35e0f6ee1.png','2025_07_22_08_01_30_edited_image.png','3fe522a35e0f6ee1.png',NULL,NULL,NULL,2989,'image/png','image',NULL,NULL,'assembly_image',15956,'1',NULL,NULL,NULL,1,'2026-03-17 01:40:39','2026-03-17 01:40:39',NULL,NULL,1,NULL),(578,287,NULL,0,'287/items/2026/03/be328b54350c8e39.png','2025_07_21_17_30_45_image.png','be328b54350c8e39.png',NULL,NULL,NULL,4762,'image/png','image',NULL,NULL,'bending_diagram',15862,'1',NULL,NULL,NULL,1,'2026-03-17 02:02:41','2026-03-17 02:02:41',NULL,NULL,1,NULL);
+/*!40000 ALTER TABLE `files` ENABLE KEYS */;
+UNLOCK TABLES;
+/*!50003 SET @saved_cs_client      = @@character_set_client */ ;
+/*!50003 SET @saved_cs_results     = @@character_set_results */ ;
+/*!50003 SET @saved_col_connection = @@collation_connection */ ;
+/*!50003 SET character_set_client  = utf8mb4 */ ;
+/*!50003 SET character_set_results = utf8mb4 */ ;
+/*!50003 SET collation_connection  = utf8mb4_0900_ai_ci */ ;
+/*!50003 SET @saved_sql_mode       = @@sql_mode */ ;
+/*!50003 SET sql_mode              = 'NO_AUTO_VALUE_ON_ZERO' */ ;
+DELIMITER ;;
+/*!50003 CREATE*/ /*!50017 DEFINER=`root`@`localhost`*/ /*!50003 TRIGGER `trg_files_ai` AFTER INSERT ON `files` FOR EACH ROW BEGIN
+                IF @disable_audit_trigger IS NULL OR @disable_audit_trigger != 1 THEN
+                    INSERT INTO trigger_audit_logs (table_name, row_id, dml_type, old_values, new_values, changed_columns, tenant_id, actor_id, session_info, operation_id, db_user, created_at)
+                    VALUES ('files', NEW.`id`, 'INSERT', NULL, JSON_OBJECT('id', NEW.`id`, 'tenant_id', NEW.`tenant_id`, 'folder_id', NEW.`folder_id`, 'is_temp', NEW.`is_temp`, 'file_path', NEW.`file_path`, 'display_name', NEW.`display_name`, 'stored_name', NEW.`stored_name`, 'original_name', NEW.`original_name`, 'file_name', NEW.`file_name`, 'file_name_old', NEW.`file_name_old`, 'file_size', NEW.`file_size`, 'mime_type', NEW.`mime_type`, 'file_type', NEW.`file_type`, 'field_key', NEW.`field_key`, 'document_id', NEW.`document_id`, 'document_type', NEW.`document_type`, 'description', NEW.`description`, 'fileable_id', NEW.`fileable_id`, 'fileable_type', NEW.`fileable_type`, 'uploaded_by', NEW.`uploaded_by`, 'deleted_by', NEW.`deleted_by`, 'created_by', NEW.`created_by`, 'updated_by', NEW.`updated_by`), NULL, NEW.`tenant_id`, @sam_actor_id, @sam_session_info, @sam_operation_id, CURRENT_USER(), NOW());
+                END IF;
+            END */;;
+DELIMITER ;
+/*!50003 SET sql_mode              = @saved_sql_mode */ ;
+/*!50003 SET character_set_client  = @saved_cs_client */ ;
+/*!50003 SET character_set_results = @saved_cs_results */ ;
+/*!50003 SET collation_connection  = @saved_col_connection */ ;
+/*!50003 SET @saved_cs_client      = @@character_set_client */ ;
+/*!50003 SET @saved_cs_results     = @@character_set_results */ ;
+/*!50003 SET @saved_col_connection = @@collation_connection */ ;
+/*!50003 SET character_set_client  = utf8mb4 */ ;
+/*!50003 SET character_set_results = utf8mb4 */ ;
+/*!50003 SET collation_connection  = utf8mb4_0900_ai_ci */ ;
+/*!50003 SET @saved_sql_mode       = @@sql_mode */ ;
+/*!50003 SET sql_mode              = 'NO_AUTO_VALUE_ON_ZERO' */ ;
+DELIMITER ;;
+/*!50003 CREATE*/ /*!50017 DEFINER=`root`@`localhost`*/ /*!50003 TRIGGER `trg_files_au` AFTER UPDATE ON `files` FOR EACH ROW BEGIN
+                IF @disable_audit_trigger IS NULL OR @disable_audit_trigger != 1 THEN
+                    IF NOT (NEW.`id` <=> OLD.`id`) OR NOT (NEW.`tenant_id` <=> OLD.`tenant_id`) OR NOT (NEW.`folder_id` <=> OLD.`folder_id`) OR NOT (NEW.`is_temp` <=> OLD.`is_temp`) OR NOT (NEW.`file_path` <=> OLD.`file_path`) OR NOT (NEW.`display_name` <=> OLD.`display_name`) OR NOT (NEW.`stored_name` <=> OLD.`stored_name`) OR NOT (NEW.`original_name` <=> OLD.`original_name`) OR NOT (NEW.`file_name` <=> OLD.`file_name`) OR NOT (NEW.`file_name_old` <=> OLD.`file_name_old`) OR NOT (NEW.`file_size` <=> OLD.`file_size`) OR NOT (NEW.`mime_type` <=> OLD.`mime_type`) OR NOT (NEW.`file_type` <=> OLD.`file_type`) OR NOT (NEW.`field_key` <=> OLD.`field_key`) OR NOT (NEW.`document_id` <=> OLD.`document_id`) OR NOT (NEW.`document_type` <=> OLD.`document_type`) OR NOT (NEW.`description` <=> OLD.`description`) OR NOT (NEW.`fileable_id` <=> OLD.`fileable_id`) OR NOT (NEW.`fileable_type` <=> OLD.`fileable_type`) OR NOT (NEW.`uploaded_by` <=> OLD.`uploaded_by`) OR NOT (NEW.`deleted_by` <=> OLD.`deleted_by`) OR NOT (NEW.`created_by` <=> OLD.`created_by`) OR NOT (NEW.`updated_by` <=> OLD.`updated_by`) THEN
+                        INSERT INTO trigger_audit_logs (table_name, row_id, dml_type, old_values, new_values, changed_columns, tenant_id, actor_id, session_info, operation_id, db_user, created_at)
+                        VALUES ('files', NEW.`id`, 'UPDATE', JSON_OBJECT('id', OLD.`id`, 'tenant_id', OLD.`tenant_id`, 'folder_id', OLD.`folder_id`, 'is_temp', OLD.`is_temp`, 'file_path', OLD.`file_path`, 'display_name', OLD.`display_name`, 'stored_name', OLD.`stored_name`, 'original_name', OLD.`original_name`, 'file_name', OLD.`file_name`, 'file_name_old', OLD.`file_name_old`, 'file_size', OLD.`file_size`, 'mime_type', OLD.`mime_type`, 'file_type', OLD.`file_type`, 'field_key', OLD.`field_key`, 'document_id', OLD.`document_id`, 'document_type', OLD.`document_type`, 'description', OLD.`description`, 'fileable_id', OLD.`fileable_id`, 'fileable_type', OLD.`fileable_type`, 'uploaded_by', OLD.`uploaded_by`, 'deleted_by', OLD.`deleted_by`, 'created_by', OLD.`created_by`, 'updated_by', OLD.`updated_by`), JSON_OBJECT('id', NEW.`id`, 'tenant_id', NEW.`tenant_id`, 'folder_id', NEW.`folder_id`, 'is_temp', NEW.`is_temp`, 'file_path', NEW.`file_path`, 'display_name', NEW.`display_name`, 'stored_name', NEW.`stored_name`, 'original_name', NEW.`original_name`, 'file_name', NEW.`file_name`, 'file_name_old', NEW.`file_name_old`, 'file_size', NEW.`file_size`, 'mime_type', NEW.`mime_type`, 'file_type', NEW.`file_type`, 'field_key', NEW.`field_key`, 'document_id', NEW.`document_id`, 'document_type', NEW.`document_type`, 'description', NEW.`description`, 'fileable_id', NEW.`fileable_id`, 'fileable_type', NEW.`fileable_type`, 'uploaded_by', NEW.`uploaded_by`, 'deleted_by', NEW.`deleted_by`, 'created_by', NEW.`created_by`, 'updated_by', NEW.`updated_by`), JSON_ARRAY(IF(NOT (NEW.`id` <=> OLD.`id`), 'id', NULL), IF(NOT (NEW.`tenant_id` <=> OLD.`tenant_id`), 'tenant_id', NULL), IF(NOT (NEW.`folder_id` <=> OLD.`folder_id`), 'folder_id', NULL), IF(NOT (NEW.`is_temp` <=> OLD.`is_temp`), 'is_temp', NULL), IF(NOT (NEW.`file_path` <=> OLD.`file_path`), 'file_path', NULL), IF(NOT (NEW.`display_name` <=> OLD.`display_name`), 'display_name', NULL), IF(NOT (NEW.`stored_name` <=> OLD.`stored_name`), 'stored_name', NULL), IF(NOT (NEW.`original_name` <=> OLD.`original_name`), 'original_name', NULL), IF(NOT (NEW.`file_name` <=> OLD.`file_name`), 'file_name', NULL), IF(NOT (NEW.`file_name_old` <=> OLD.`file_name_old`), 'file_name_old', NULL), IF(NOT (NEW.`file_size` <=> OLD.`file_size`), 'file_size', NULL), IF(NOT (NEW.`mime_type` <=> OLD.`mime_type`), 'mime_type', NULL), IF(NOT (NEW.`file_type` <=> OLD.`file_type`), 'file_type', NULL), IF(NOT (NEW.`field_key` <=> OLD.`field_key`), 'field_key', NULL), IF(NOT (NEW.`document_id` <=> OLD.`document_id`), 'document_id', NULL), IF(NOT (NEW.`document_type` <=> OLD.`document_type`), 'document_type', NULL), IF(NOT (NEW.`description` <=> OLD.`description`), 'description', NULL), IF(NOT (NEW.`fileable_id` <=> OLD.`fileable_id`), 'fileable_id', NULL), IF(NOT (NEW.`fileable_type` <=> OLD.`fileable_type`), 'fileable_type', NULL), IF(NOT (NEW.`uploaded_by` <=> OLD.`uploaded_by`), 'uploaded_by', NULL), IF(NOT (NEW.`deleted_by` <=> OLD.`deleted_by`), 'deleted_by', NULL), IF(NOT (NEW.`created_by` <=> OLD.`created_by`), 'created_by', NULL), IF(NOT (NEW.`updated_by` <=> OLD.`updated_by`), 'updated_by', NULL)), NEW.`tenant_id`, @sam_actor_id, @sam_session_info, @sam_operation_id, CURRENT_USER(), NOW());
+                    END IF;
+                END IF;
+            END */;;
+DELIMITER ;
+/*!50003 SET sql_mode              = @saved_sql_mode */ ;
+/*!50003 SET character_set_client  = @saved_cs_client */ ;
+/*!50003 SET character_set_results = @saved_cs_results */ ;
+/*!50003 SET collation_connection  = @saved_col_connection */ ;
+/*!50003 SET @saved_cs_client      = @@character_set_client */ ;
+/*!50003 SET @saved_cs_results     = @@character_set_results */ ;
+/*!50003 SET @saved_col_connection = @@collation_connection */ ;
+/*!50003 SET character_set_client  = utf8mb4 */ ;
+/*!50003 SET character_set_results = utf8mb4 */ ;
+/*!50003 SET collation_connection  = utf8mb4_0900_ai_ci */ ;
+/*!50003 SET @saved_sql_mode       = @@sql_mode */ ;
+/*!50003 SET sql_mode              = 'NO_AUTO_VALUE_ON_ZERO' */ ;
+DELIMITER ;;
+/*!50003 CREATE*/ /*!50017 DEFINER=`root`@`localhost`*/ /*!50003 TRIGGER `trg_files_ad` AFTER DELETE ON `files` FOR EACH ROW BEGIN
+                IF @disable_audit_trigger IS NULL OR @disable_audit_trigger != 1 THEN
+                    INSERT INTO trigger_audit_logs (table_name, row_id, dml_type, old_values, new_values, changed_columns, tenant_id, actor_id, session_info, operation_id, db_user, created_at)
+                    VALUES ('files', OLD.`id`, 'DELETE', JSON_OBJECT('id', OLD.`id`, 'tenant_id', OLD.`tenant_id`, 'folder_id', OLD.`folder_id`, 'is_temp', OLD.`is_temp`, 'file_path', OLD.`file_path`, 'display_name', OLD.`display_name`, 'stored_name', OLD.`stored_name`, 'original_name', OLD.`original_name`, 'file_name', OLD.`file_name`, 'file_name_old', OLD.`file_name_old`, 'file_size', OLD.`file_size`, 'mime_type', OLD.`mime_type`, 'file_type', OLD.`file_type`, 'field_key', OLD.`field_key`, 'document_id', OLD.`document_id`, 'document_type', OLD.`document_type`, 'description', OLD.`description`, 'fileable_id', OLD.`fileable_id`, 'fileable_type', OLD.`fileable_type`, 'uploaded_by', OLD.`uploaded_by`, 'deleted_by', OLD.`deleted_by`, 'created_by', OLD.`created_by`, 'updated_by', OLD.`updated_by`), NULL, NULL, OLD.`tenant_id`, @sam_actor_id, @sam_session_info, @sam_operation_id, CURRENT_USER(), NOW());
+                END IF;
+            END */;;
+DELIMITER ;
+/*!50003 SET sql_mode              = @saved_sql_mode */ ;
+/*!50003 SET character_set_client  = @saved_cs_client */ ;
+/*!50003 SET character_set_results = @saved_cs_results */ ;
+/*!50003 SET collation_connection  = @saved_col_connection */ ;
+/*!40103 SET TIME_ZONE=@OLD_TIME_ZONE */;
+
+/*!40101 SET SQL_MODE=@OLD_SQL_MODE */;
+/*!40014 SET FOREIGN_KEY_CHECKS=@OLD_FOREIGN_KEY_CHECKS */;
+/*!40014 SET UNIQUE_CHECKS=@OLD_UNIQUE_CHECKS */;
+/*!40101 SET CHARACTER_SET_CLIENT=@OLD_CHARACTER_SET_CLIENT */;
+/*!40101 SET CHARACTER_SET_RESULTS=@OLD_CHARACTER_SET_RESULTS */;
+/*!40101 SET COLLATION_CONNECTION=@OLD_COLLATION_CONNECTION */;
+/*!40111 SET SQL_NOTES=@OLD_SQL_NOTES */;
+
+-- Dump completed on 2026-03-17 17:11:30
diff --git a/dev/changes/20260311_daily_fund_sync_and_account_codes_fix.md b/dev/changes/20260311_daily_fund_sync_and_account_codes_fix.md
index 6c3778d..55bc1de 100644
--- a/dev/changes/20260311_daily_fund_sync_and_account_codes_fix.md
+++ b/dev/changes/20260311_daily_fund_sync_and_account_codes_fix.md
@@ -1,133 +1,133 @@
-# 자금일보 바로빌 자동동기화 및 계정과목 데이터 정리
-
-**날짜:** 2026-03-11
-**작업자:** Claude Code
-
----
-
-## 변경 개요
-
-두 가지 문제를 수정한다:
-
-1. **자금일보 출금 내역 누락** — `periodReport()`가 DB 캐시만 조회하고 바로빌 API 동기화를 트리거하지 않아, 최신 거래내역이 반영되지 않는 문제
-2. **홈택스 분개 계정과목 오류** — 드롭다운에 2,549개 코드 표시(정상: 163개), 분개 기본값에 존재하지 않는 코드 사용
-
----
-
-## 수정된 파일
-
-| 파일 | 프로젝트 | 변경 내용 |
-|------|---------|----------|
-| `app/Services/Barobill/BarobillBankSyncService.php` | MNG (신규) | 바로빌 계좌 거래내역 동기화 서비스 |
-| `app/Http/Controllers/Finance/DailyFundController.php` | MNG | `periodReport()`에 자동 동기화 호출 추가 |
-| `resources/views/barobill/hometax/index.blade.php` | MNG | 분개 기본 계정과목 코드 수정 |
-| `database/migrations/2026_03_11_101502_fix_account_codes_duplicate_data.php` | API (신규) | 중복 계정과목 비활성화 + 분개 코드 일괄 수정 |
-
----
-
-## 상세 변경 사항
-
-### 1. 바로빌 자동 동기화 서비스 (MNG)
-
-**문제**: `DailyFundController::periodReport()`는 `barobill_bank_transactions` 테이블만 조회한다. 바로빌 API에서 데이터를 가져오는 동기화는 `EaccountController`에서만 수행되어, 자금일보 페이지에서는 캐시가 갱신되지 않으면 최신 거래가 누락된다.
-
-**해결**: `EaccountController`의 동기화 로직을 `BarobillBankSyncService`로 분리하여 재사용 가능하게 한다.
-
-```
-DailyFundController::periodReport()
-    │
-    ├── BarobillBankSyncService::syncIfNeeded()  ← 신규
-    │   ├── BarobillMember 조회 (바로빌 인증)
-    │   ├── SOAP 클라이언트 초기화
-    │   ├── 등록 계좌 목록 조회
-    │   └── 월별 청크 순회
-    │       ├── BankSyncStatus 캐시 판단
-    │       │   ├── 과거 월: 항상 캐시 (API 호출 안 함)
-    │       │   └── 현재 월: 10분 이내면 캐시
-    │       └── 필요 시 API 호출 → DB 캐시 저장
-    │
-    └── DB에서 거래내역 조회 (기존 로직)
-```
-
-**캐시 정책**:
-
-| 조건 | 동작 |
-|------|------|
-| 과거 월 + 동기화 이력 있음 | 캐시 사용 (API 호출 안 함) |
-| 현재 월 + 10분 이내 동기화 | 캐시 사용 |
-| 현재 월 + 10분 초과 | API에서 갱신 |
-| 동기화 이력 없음 | API에서 갱신 |
-
-**실패 처리**: 동기화 실패 시 예외를 catch하고 로그만 남기며, 기존 DB 캐시로 응답을 계속한다.
-
----
-
-### 2. 계정과목 중복 데이터 정리 (API 마이그레이션)
-
-**문제**: `account_codes` 테이블에 비표준 코드가 대량 등록되어 드롭다운이 오염되었다.
-
-| 코드 유형 | 건수 | 예시 | 상태 |
-|----------|------|------|------|
-| 3자리 더존 표준 코드 | 163개 | `101` 현금, `108` 외상매출금 | ✅ 정상 |
-| 5자리 KIS 코드 (중복) | ~2,290개 | `10100` Cash, `10800` Accounts Receivable | ❌ 비활성화 |
-| 1~2자리 카테고리 헤더 | ~96개 | `1` Assets, `10` Current Assets | ❌ 비활성화 |
-
-**해결**: `LENGTH(code) != 3`인 코드를 `is_active = false`로 비활성화한다. 데이터는 삭제하지 않으며 필요 시 복원 가능하다.
-
----
-
-### 3. 홈택스 분개 기본 코드 수정
-
-**문제**: `getDefaultLines()` 함수에서 하드코딩된 계정과목 코드가 실제 DB 코드와 불일치한다.
-
-| 거래 유형 | 항목 | 기존 코드 | 수정 코드 | 비고 |
-|----------|------|----------|----------|------|
-| 매출 | 부가세예수금 | `255` (장기미지급금) | `208` | 코드 불일치 |
-| 매입 | 부가세대급금 | `135` (미존재) | `117` | DB에 없는 코드 |
-| 매입 | 외상매입금 | `251` (장기차입금) | `201` | 코드 불일치 |
-| 매입 | 적요명 | 상품매입 | 상품매출원가 | `501` 코드에 맞는 명칭 |
-
-**API 마이그레이션으로 기존 분개 데이터도 일괄 수정**:
-
-```sql
--- 135 → 117 (부가세대급금)
-UPDATE hometax_invoice_journals SET account_code='117', account_name='부가세대급금' WHERE account_code='135';
-
--- 251 → 201 (외상매입금)
-UPDATE hometax_invoice_journals SET account_code='201' WHERE account_code='251' AND account_name='외상매입금';
-
--- 255 → 208 (부가세예수금)
-UPDATE hometax_invoice_journals SET account_code='208' WHERE account_code='255' AND account_name='부가세예수금';
-```
-
----
-
-## 배포
-
-| 프로젝트 | 커밋 | develop | main |
-|---------|------|---------|------|
-| MNG | `ca36e8e5` (동기화 서비스), `afa64280` (계정과목 수정) | ✅ 푸시 완료 | ✅ 체리픽 완료 |
-| API | `6f48b86` (데이터 마이그레이션) | ✅ 푸시 완료 | ✅ 체리픽 완료 |
-
-Jenkins가 양쪽 서버에서 자동 배포 및 마이그레이션 실행을 완료했다.
-
----
-
-## 테스트 체크리스트
-
-- [x] 로컬 DB에서 `account_codes` 비표준 코드 비활성화 확인
-- [x] 바로빌 동기화 후 2026-03-10 거래내역 10건 정상 조회
-- [x] 홈택스 분개 기본값에 올바른 코드(`117`, `201`, `208`) 반영
-- [x] 개발 서버 마이그레이션 실행 확인
-- [x] 운영 서버 마이그레이션 자동 실행 확인
-
----
-
-## 관련 문서
-
-- [재무 관리](../../features/finance/README.md)
-- [DB 스키마 - 재무](../../system/database/finance.md)
-
----
-
-**최종 업데이트**: 2026-03-11
+# 자금일보 바로빌 자동동기화 및 계정과목 데이터 정리
+
+**날짜:** 2026-03-11
+**작업자:** Claude Code
+
+---
+
+## 변경 개요
+
+두 가지 문제를 수정한다:
+
+1. **자금일보 출금 내역 누락** — `periodReport()`가 DB 캐시만 조회하고 바로빌 API 동기화를 트리거하지 않아, 최신 거래내역이 반영되지 않는 문제
+2. **홈택스 분개 계정과목 오류** — 드롭다운에 2,549개 코드 표시(정상: 163개), 분개 기본값에 존재하지 않는 코드 사용
+
+---
+
+## 수정된 파일
+
+| 파일 | 프로젝트 | 변경 내용 |
+|------|---------|----------|
+| `app/Services/Barobill/BarobillBankSyncService.php` | MNG (신규) | 바로빌 계좌 거래내역 동기화 서비스 |
+| `app/Http/Controllers/Finance/DailyFundController.php` | MNG | `periodReport()`에 자동 동기화 호출 추가 |
+| `resources/views/barobill/hometax/index.blade.php` | MNG | 분개 기본 계정과목 코드 수정 |
+| `database/migrations/2026_03_11_101502_fix_account_codes_duplicate_data.php` | API (신규) | 중복 계정과목 비활성화 + 분개 코드 일괄 수정 |
+
+---
+
+## 상세 변경 사항
+
+### 1. 바로빌 자동 동기화 서비스 (MNG)
+
+**문제**: `DailyFundController::periodReport()`는 `barobill_bank_transactions` 테이블만 조회한다. 바로빌 API에서 데이터를 가져오는 동기화는 `EaccountController`에서만 수행되어, 자금일보 페이지에서는 캐시가 갱신되지 않으면 최신 거래가 누락된다.
+
+**해결**: `EaccountController`의 동기화 로직을 `BarobillBankSyncService`로 분리하여 재사용 가능하게 한다.
+
+```
+DailyFundController::periodReport()
+    │
+    ├── BarobillBankSyncService::syncIfNeeded()  ← 신규
+    │   ├── BarobillMember 조회 (바로빌 인증)
+    │   ├── SOAP 클라이언트 초기화
+    │   ├── 등록 계좌 목록 조회
+    │   └── 월별 청크 순회
+    │       ├── BankSyncStatus 캐시 판단
+    │       │   ├── 과거 월: 항상 캐시 (API 호출 안 함)
+    │       │   └── 현재 월: 10분 이내면 캐시
+    │       └── 필요 시 API 호출 → DB 캐시 저장
+    │
+    └── DB에서 거래내역 조회 (기존 로직)
+```
+
+**캐시 정책**:
+
+| 조건 | 동작 |
+|------|------|
+| 과거 월 + 동기화 이력 있음 | 캐시 사용 (API 호출 안 함) |
+| 현재 월 + 10분 이내 동기화 | 캐시 사용 |
+| 현재 월 + 10분 초과 | API에서 갱신 |
+| 동기화 이력 없음 | API에서 갱신 |
+
+**실패 처리**: 동기화 실패 시 예외를 catch하고 로그만 남기며, 기존 DB 캐시로 응답을 계속한다.
+
+---
+
+### 2. 계정과목 중복 데이터 정리 (API 마이그레이션)
+
+**문제**: `account_codes` 테이블에 비표준 코드가 대량 등록되어 드롭다운이 오염되었다.
+
+| 코드 유형 | 건수 | 예시 | 상태 |
+|----------|------|------|------|
+| 3자리 더존 표준 코드 | 163개 | `101` 현금, `108` 외상매출금 | ✅ 정상 |
+| 5자리 KIS 코드 (중복) | ~2,290개 | `10100` Cash, `10800` Accounts Receivable | ❌ 비활성화 |
+| 1~2자리 카테고리 헤더 | ~96개 | `1` Assets, `10` Current Assets | ❌ 비활성화 |
+
+**해결**: `LENGTH(code) != 3`인 코드를 `is_active = false`로 비활성화한다. 데이터는 삭제하지 않으며 필요 시 복원 가능하다.
+
+---
+
+### 3. 홈택스 분개 기본 코드 수정
+
+**문제**: `getDefaultLines()` 함수에서 하드코딩된 계정과목 코드가 실제 DB 코드와 불일치한다.
+
+| 거래 유형 | 항목 | 기존 코드 | 수정 코드 | 비고 |
+|----------|------|----------|----------|------|
+| 매출 | 부가세예수금 | `255` (장기미지급금) | `208` | 코드 불일치 |
+| 매입 | 부가세대급금 | `135` (미존재) | `117` | DB에 없는 코드 |
+| 매입 | 외상매입금 | `251` (장기차입금) | `201` | 코드 불일치 |
+| 매입 | 적요명 | 상품매입 | 상품매출원가 | `501` 코드에 맞는 명칭 |
+
+**API 마이그레이션으로 기존 분개 데이터도 일괄 수정**:
+
+```sql
+-- 135 → 117 (부가세대급금)
+UPDATE hometax_invoice_journals SET account_code='117', account_name='부가세대급금' WHERE account_code='135';
+
+-- 251 → 201 (외상매입금)
+UPDATE hometax_invoice_journals SET account_code='201' WHERE account_code='251' AND account_name='외상매입금';
+
+-- 255 → 208 (부가세예수금)
+UPDATE hometax_invoice_journals SET account_code='208' WHERE account_code='255' AND account_name='부가세예수금';
+```
+
+---
+
+## 배포
+
+| 프로젝트 | 커밋 | develop | main |
+|---------|------|---------|------|
+| MNG | `ca36e8e5` (동기화 서비스), `afa64280` (계정과목 수정) | ✅ 푸시 완료 | ✅ 체리픽 완료 |
+| API | `6f48b86` (데이터 마이그레이션) | ✅ 푸시 완료 | ✅ 체리픽 완료 |
+
+Jenkins가 양쪽 서버에서 자동 배포 및 마이그레이션 실행을 완료했다.
+
+---
+
+## 테스트 체크리스트
+
+- [x] 로컬 DB에서 `account_codes` 비표준 코드 비활성화 확인
+- [x] 바로빌 동기화 후 2026-03-10 거래내역 10건 정상 조회
+- [x] 홈택스 분개 기본값에 올바른 코드(`117`, `201`, `208`) 반영
+- [x] 개발 서버 마이그레이션 실행 확인
+- [x] 운영 서버 마이그레이션 자동 실행 확인
+
+---
+
+## 관련 문서
+
+- [재무 관리](../../features/finance/README.md)
+- [DB 스키마 - 재무](../../system/database/finance.md)
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/dev/changes/20260311_esign_journal_barobill_fixes.md b/dev/changes/20260311_esign_journal_barobill_fixes.md
index 0d150f0..8a0e545 100644
--- a/dev/changes/20260311_esign_journal_barobill_fixes.md
+++ b/dev/changes/20260311_esign_journal_barobill_fixes.md
@@ -1,136 +1,136 @@
-# 전자서명 체크박스, 전표 적요 동기화, 거래처 드롭다운, 바로빌 중복 키 수정
-
-**날짜:** 2026-03-11
-**작업자:** Claude Code
-
----
-
-## 변경 개요
-
-네 가지 개선/수정 사항:
-
-1. **전자서명 템플릿 체크박스** — 체크박스 필드에 변수 연결 UI를 추가했다가, "배치 위치에 무조건 체크 표시" 방식으로 단순화
-2. **전표 적요 → 자금일보 동기화** — 일반전표 적요 수정 시 일일자금일보에 반영되지 않던 문제 해결
-3. **거래처 드롭다운 클릭 버그** — 다른 요소에서 포커스 이동 후 클릭 시 드롭다운이 즉시 닫히는 문제 해결
-4. **바로빌 은행거래 중복 키 에러** — `EaccountController` 동기화 시 `insert` → `insertOrIgnore` 변경
-
----
-
-## 수정된 파일
-
-| 파일 | 프로젝트 | 변경 내용 |
-|------|---------|----------|
-| `resources/views/esign/template-fields.blade.php` | MNG | 체크박스 필드 속성 패널에 안내 문구 + PDF 오버레이에 ☑ 표시 |
-| `app/Http/Controllers/Finance/JournalEntryController.php` | MNG | `update()` 시 `BankTransactionOverride` 동기화 추가 |
-| `resources/views/finance/journal-entries.blade.php` | MNG | `TradingPartnerSelect`에 `justFocusedRef` 플래그 추가 |
-| `app/Http/Controllers/Barobill/EaccountController.php` | MNG | `insert` → `insertOrIgnore` 변경 |
-
----
-
-## 상세 변경 사항
-
-### 1. 전자서명 템플릿 체크박스 단순화
-
-**문제**: 체크박스 필드를 템플릿에 배치할 때 변수 연결 드롭다운이 표시되었으나, 선택 가능한 체크박스 변수가 없어 사용 불가.
-
-**해결**: 체크박스는 "이 위치에 체크 표시를 넣겠다"는 의미이므로 변수 연결 자체가 불필요. 다음과 같이 단순화:
-
-- 변수 연결 UI 제거 → "☑ 이 위치에 체크 표시가 렌더링됩니다" 안내 문구 표시
-- PDF 오버레이에서 체크박스 필드는 ☑ 아이콘으로 시각적 표시
-- 커스텀 변수의 체크박스 타입 옵션 제거
-
-```
-체크박스 필드 배치 → 해당 위치에 무조건 ☑ 렌더링
-(변수 연결 불필요, 위치 정보만 저장)
-```
-
----
-
-### 2. 전표 적요 수정 → 자금일보 반영
-
-**문제**: 일반전표의 적요를 수정하면 `journal_entries.description`만 업데이트되고, 일일자금일보가 참조하는 `barobill_bank_transactions.summary`는 변경되지 않음.
-
-```
-JournalEntry.description 수정
-    ↓ (기존: 연결 없음)
-일일자금일보 → barobill_bank_transactions.summary (이전 값 그대로)
-```
-
-**해결**: `JournalEntryController::update()` 트랜잭션 안에서, `source_type = 'bank_transaction'`인 전표의 적요 수정 시 `BankTransactionOverride`에 `modified_summary`를 저장.
-
-```
-JournalEntry.description 수정
-    ↓ (신규: 자동 동기화)
-BankTransactionOverride.modified_summary 저장
-    ↓
-일일자금일보 periodReport() → override 적용 → 수정된 적요 표시
-```
-
-**기존 `modified_cast` 보존**: override 저장 시 기존 `modified_cast` 값을 조회하여 유지.
-
----
-
-### 3. 거래처 드롭다운 클릭 버그 수정
-
-**문제**: `TradingPartnerSelect` 컴포넌트에서 다른 요소에 포커스가 있을 때 클릭하면 드롭다운이 열렸다가 즉시 닫힘.
-
-**원인**: 이벤트 순서 — `onFocus` → 드롭다운 열림 → `onClick` → `setIsOpen(!isOpen)` 토글로 다시 닫힘. React 렌더 타이밍에 따라 `onClick`이 `isOpen = true` 상태에서 실행되어 `false`로 전환.
-
-**해결**: `justFocusedRef` 플래그 추가.
-
-```javascript
-onFocus → justFocusedRef = true, setIsOpen(true)
-onClick → justFocusedRef가 true면 토글 건너뜀 (이미 열림)
-         justFocusedRef가 false면 정상 토글 (이미 포커스된 상태에서 클릭)
-```
-
----
-
-### 4. 바로빌 은행거래 동기화 중복 키 에러
-
-**문제**: `EaccountController`의 거래내역 저장 시 `Duplicate entry` 에러 발생.
-
-**원인**: 기존 레코드 조회 WHERE에 `summary`를 포함하지만, DB unique index(`barobill_bank_trans_unique`)에는 `summary`가 없음.
-
-| 구분 | 포함 컬럼 |
-|------|----------|
-| WHERE 조회 | `tenant_id`, `bank_account_num`, `trans_dt`, `deposit`, `withdraw`, `balance`, **`summary`** |
-| DB unique index | `tenant_id`, `bank_account_num`, `trans_dt`, `deposit`, `withdraw`, `balance` |
-
-같은 거래인데 `summary`만 다른 경우(전각/반각 문자 차이 등) → WHERE에서 기존 레코드 못 찾음 → INSERT 시도 → unique index 위반.
-
-**해결**: `DB::table()->insert()` → `DB::table()->insertOrIgnore()` 변경.
-
----
-
-## 배포
-
-| 커밋 | 내용 | develop | main |
-|------|------|---------|------|
-| `f11b1238` | 체크박스 변수 연결 추가 | ✅ | ✅ |
-| `4f033172` | 체크박스 단순화 | ✅ | ✅ |
-| `a97396df` | 전표 적요 → 자금일보 동기화 | ✅ | ✅ |
-| `0be1fe7a` | 거래처 드롭다운 버그 수정 | ✅ | ✅ |
-| `2d3f915a` | 바로빌 중복 키 수정 | ✅ | ✅ |
-
----
-
-## 테스트 체크리스트
-
-- [x] 전자서명 템플릿에서 체크박스 필드 배치 시 ☑ 안내 표시
-- [x] 일반전표 적요 수정 후 저장 → 자금일보에서 수정된 적요 반영
-- [x] 거래처 드롭다운을 마우스 클릭으로 열기 정상 동작
-- [x] Tab 키로 거래처 이동 시 자동 열림 정상 동작
-- [x] 바로빌 동기화 시 중복 거래에서 에러 없이 처리
-
----
-
-## 관련 문서
-
-- [전자서명](../../features/esign/README.md)
-- [재무 관리](../../features/finance/README.md)
-- [자금일보 동기화 변경](20260311_daily_fund_sync_and_account_codes_fix.md)
-
----
-
-**최종 업데이트**: 2026-03-11
+# 전자서명 체크박스, 전표 적요 동기화, 거래처 드롭다운, 바로빌 중복 키 수정
+
+**날짜:** 2026-03-11
+**작업자:** Claude Code
+
+---
+
+## 변경 개요
+
+네 가지 개선/수정 사항:
+
+1. **전자서명 템플릿 체크박스** — 체크박스 필드에 변수 연결 UI를 추가했다가, "배치 위치에 무조건 체크 표시" 방식으로 단순화
+2. **전표 적요 → 자금일보 동기화** — 일반전표 적요 수정 시 일일자금일보에 반영되지 않던 문제 해결
+3. **거래처 드롭다운 클릭 버그** — 다른 요소에서 포커스 이동 후 클릭 시 드롭다운이 즉시 닫히는 문제 해결
+4. **바로빌 은행거래 중복 키 에러** — `EaccountController` 동기화 시 `insert` → `insertOrIgnore` 변경
+
+---
+
+## 수정된 파일
+
+| 파일 | 프로젝트 | 변경 내용 |
+|------|---------|----------|
+| `resources/views/esign/template-fields.blade.php` | MNG | 체크박스 필드 속성 패널에 안내 문구 + PDF 오버레이에 ☑ 표시 |
+| `app/Http/Controllers/Finance/JournalEntryController.php` | MNG | `update()` 시 `BankTransactionOverride` 동기화 추가 |
+| `resources/views/finance/journal-entries.blade.php` | MNG | `TradingPartnerSelect`에 `justFocusedRef` 플래그 추가 |
+| `app/Http/Controllers/Barobill/EaccountController.php` | MNG | `insert` → `insertOrIgnore` 변경 |
+
+---
+
+## 상세 변경 사항
+
+### 1. 전자서명 템플릿 체크박스 단순화
+
+**문제**: 체크박스 필드를 템플릿에 배치할 때 변수 연결 드롭다운이 표시되었으나, 선택 가능한 체크박스 변수가 없어 사용 불가.
+
+**해결**: 체크박스는 "이 위치에 체크 표시를 넣겠다"는 의미이므로 변수 연결 자체가 불필요. 다음과 같이 단순화:
+
+- 변수 연결 UI 제거 → "☑ 이 위치에 체크 표시가 렌더링됩니다" 안내 문구 표시
+- PDF 오버레이에서 체크박스 필드는 ☑ 아이콘으로 시각적 표시
+- 커스텀 변수의 체크박스 타입 옵션 제거
+
+```
+체크박스 필드 배치 → 해당 위치에 무조건 ☑ 렌더링
+(변수 연결 불필요, 위치 정보만 저장)
+```
+
+---
+
+### 2. 전표 적요 수정 → 자금일보 반영
+
+**문제**: 일반전표의 적요를 수정하면 `journal_entries.description`만 업데이트되고, 일일자금일보가 참조하는 `barobill_bank_transactions.summary`는 변경되지 않음.
+
+```
+JournalEntry.description 수정
+    ↓ (기존: 연결 없음)
+일일자금일보 → barobill_bank_transactions.summary (이전 값 그대로)
+```
+
+**해결**: `JournalEntryController::update()` 트랜잭션 안에서, `source_type = 'bank_transaction'`인 전표의 적요 수정 시 `BankTransactionOverride`에 `modified_summary`를 저장.
+
+```
+JournalEntry.description 수정
+    ↓ (신규: 자동 동기화)
+BankTransactionOverride.modified_summary 저장
+    ↓
+일일자금일보 periodReport() → override 적용 → 수정된 적요 표시
+```
+
+**기존 `modified_cast` 보존**: override 저장 시 기존 `modified_cast` 값을 조회하여 유지.
+
+---
+
+### 3. 거래처 드롭다운 클릭 버그 수정
+
+**문제**: `TradingPartnerSelect` 컴포넌트에서 다른 요소에 포커스가 있을 때 클릭하면 드롭다운이 열렸다가 즉시 닫힘.
+
+**원인**: 이벤트 순서 — `onFocus` → 드롭다운 열림 → `onClick` → `setIsOpen(!isOpen)` 토글로 다시 닫힘. React 렌더 타이밍에 따라 `onClick`이 `isOpen = true` 상태에서 실행되어 `false`로 전환.
+
+**해결**: `justFocusedRef` 플래그 추가.
+
+```javascript
+onFocus → justFocusedRef = true, setIsOpen(true)
+onClick → justFocusedRef가 true면 토글 건너뜀 (이미 열림)
+         justFocusedRef가 false면 정상 토글 (이미 포커스된 상태에서 클릭)
+```
+
+---
+
+### 4. 바로빌 은행거래 동기화 중복 키 에러
+
+**문제**: `EaccountController`의 거래내역 저장 시 `Duplicate entry` 에러 발생.
+
+**원인**: 기존 레코드 조회 WHERE에 `summary`를 포함하지만, DB unique index(`barobill_bank_trans_unique`)에는 `summary`가 없음.
+
+| 구분 | 포함 컬럼 |
+|------|----------|
+| WHERE 조회 | `tenant_id`, `bank_account_num`, `trans_dt`, `deposit`, `withdraw`, `balance`, **`summary`** |
+| DB unique index | `tenant_id`, `bank_account_num`, `trans_dt`, `deposit`, `withdraw`, `balance` |
+
+같은 거래인데 `summary`만 다른 경우(전각/반각 문자 차이 등) → WHERE에서 기존 레코드 못 찾음 → INSERT 시도 → unique index 위반.
+
+**해결**: `DB::table()->insert()` → `DB::table()->insertOrIgnore()` 변경.
+
+---
+
+## 배포
+
+| 커밋 | 내용 | develop | main |
+|------|------|---------|------|
+| `f11b1238` | 체크박스 변수 연결 추가 | ✅ | ✅ |
+| `4f033172` | 체크박스 단순화 | ✅ | ✅ |
+| `a97396df` | 전표 적요 → 자금일보 동기화 | ✅ | ✅ |
+| `0be1fe7a` | 거래처 드롭다운 버그 수정 | ✅ | ✅ |
+| `2d3f915a` | 바로빌 중복 키 수정 | ✅ | ✅ |
+
+---
+
+## 테스트 체크리스트
+
+- [x] 전자서명 템플릿에서 체크박스 필드 배치 시 ☑ 안내 표시
+- [x] 일반전표 적요 수정 후 저장 → 자금일보에서 수정된 적요 반영
+- [x] 거래처 드롭다운을 마우스 클릭으로 열기 정상 동작
+- [x] Tab 키로 거래처 이동 시 자동 열림 정상 동작
+- [x] 바로빌 동기화 시 중복 거래에서 에러 없이 처리
+
+---
+
+## 관련 문서
+
+- [전자서명](../../features/esign/README.md)
+- [재무 관리](../../features/finance/README.md)
+- [자금일보 동기화 변경](20260311_daily_fund_sync_and_account_codes_fix.md)
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/dev/changes/20260314_api_quality_improvement_deploy.md b/dev/changes/20260314_api_quality_improvement_deploy.md
index 832a5f2..0e362d2 100644
--- a/dev/changes/20260314_api_quality_improvement_deploy.md
+++ b/dev/changes/20260314_api_quality_improvement_deploy.md
@@ -1,327 +1,327 @@
-# API 품질 개선 — 테스트 인프라 + 56개 테스트 + N+1 최적화
-
-**날짜:** 2026-03-14
-**작업자:** R&D 개발실장 + Claude Code
-**배포 대상:** 개발 서버 (API develop 브랜치)
-
----
-
-## 변경 개요
-
-API 프로젝트의 기술 부채 분석 결과(D1~D2)에 따라 **테스트 커버리지 확충**과 **N+1 쿼리 최적화**를 수행했다. 비즈니스 핵심 흐름(수주→재고→결재→작업지시)에 대한 안전망을 확보하고, 대량 처리 시 쿼리 95%를 절감했다.
-
----
-
-## 1. 왜 이 작업을 했는가 (근거)
-
-### 1.1 기술 부채 분석 (근거 문서)
-
-`system/api-analysis-report.md`에서 식별한 8건의 기술 부채 중 최우선 2건을 착수했다.
-
-| ID | 영역 | 현황 (수정 전) | 영향도 |
-|:--:|------|-------------|:------:|
-| **D1** | 테스트 부재 | 165개 (1,400 EP 대비 부족), 핵심 도메인 미커버 | 높음 |
-| **D2** | N+1 쿼리 | 루프 내 개별 DB 조회 3건 발견 | 높음 |
-
-### 1.2 D1이 먼저인 이유
-
-테스트가 없으면 코드 수정 후 "고쳐도 안전한가?"를 검증할 수 없다. D2(N+1 최적화) 같은 성능 개선을 안전하게 수행하려면 테스트 안전망이 선행되어야 한다.
-
-### 1.3 D2 수정 대상 선정 근거
-
-`app/Services/` 전체를 정적 분석하여 **foreach 루프 안에서 DB 쿼리를 실행하는 패턴**을 검색했다. 발견된 3건 모두 데이터 양에 비례하여 쿼리가 선형 증가하는 구조였다.
-
----
-
-## 2. D1: 테스트 커버리지 확충
-
-### 2.1 테스트 인프라 정비
-
-기존 11개 테스트 파일이 동일한 setUp 코드(약 40줄)를 매번 복붙하고 있었다.
-
-**수정 내용:**
-
-| 파일 | 변경 | 이유 |
-|------|------|------|
-| `tests/TestCase.php` | 공통 메서드 4개 추가 | 중복 setUp 코드 제거, 신규 테스트 작성 속도 향상 |
-| 기존 테스트 11개 | `private` 프로퍼티 → TestCase 상속 | TestCase 공통화에 따른 호환성 |
-
-**추가된 공통 메서드:**
-
-| 메서드 | 역할 |
-|--------|------|
-| `setUpAuthenticatedUser()` | API Key + Tenant + User + 로그인 토큰 일괄 생성 |
-| `api($method, $uri, $data)` | 인증된 API 요청 헬퍼 |
-| `assertApiSuccess($response)` | 표준 응답 구조 검증 |
-| `assertApiPaginated($response)` | 페이지네이션 응답 검증 |
-
-### 2.2 Factory 생성
-
-테스트 데이터를 간편하게 생성하기 위해 Factory 5개를 추가했다.
-
-| Factory | 모델 | 이유 |
-|---------|------|------|
-| `TenantFactory` | Tenant | 모든 테스트의 기본 |
-| `ClientFactory` | Client | 수주 테스트에 거래처 필요 |
-| `OrderFactory` | Order | 수주 CRUD + 상태전이 테스트 |
-| `StockFactory` | Stock | 재고 FIFO 테스트 |
-| `StockLotFactory` | StockLot | LOT 단위 입출고 테스트 |
-
-### 2.3 신규 테스트 56개
-
-| 도메인 | 파일 | 테스트 수 | 검증 내용 |
-|--------|------|:--------:|---------|
-| **수주 (Order)** | `tests/Feature/Orders/OrderApiTest.php` | 12 | CRUD, 상태변경(DRAFT→CONFIRMED→CANCELLED), 일괄삭제, 인증 |
-| **재고 (Stock)** | `tests/Feature/Inventory/StockApiTest.php` | 13 | API 목록/통계, FIFO 차감, LOT 걸침 처리, 예약/해제, 거래이력, 상태 자동계산 |
-| **결재 (Approval)** | `tests/Feature/Approval/ApprovalApiTest.php` | 15 | CRUD, 상신→승인/반려/회수 워크플로우, 결재자 별도 로그인, 결재함/참조함/완료함 |
-| **작업지시 (WorkOrder)** | `tests/Feature/Production/WorkOrderApiTest.php` | 16 | CRUD, 상태전이 4단계(미배정→대기→준비→진행→완료), 담당자배정, 공정단계, 자재조회 |
-
-**커버된 핵심 비즈니스 흐름:**
-
-```
-견적 → 수주(12) → 재고예약(13) → 작업지시(16) → 결재(15)
-                    FIFO 검증       상태전이 검증    워크플로우 검증
-```
-
-### 2.4 테스트 실행 결과
-
-```
-수정 전: 165개 테스트
-수정 후: 221개 테스트 (+56개, +34%)
-
-최종 실행: 164개 통과 / 3개 Skip (기존 라우트 충돌)
-실행 시간: ~12초
-```
-
-### 2.5 테스트 중 발견된 문제
-
-| 발견 | 내용 | 후속 조치 |
-|------|------|----------|
-| 빈 데이터 수주 생성 허용 | `POST /api/v1/orders` 에 빈 body 전송 시 200 반환 | `StoreOrderRequest` 검증 강화 필요 (D4) |
-| 기존 테스트 실패 3건 | `PrefixResolverTest`, `BendingLotPipelineTest` — 이번 변경과 무관 | 별도 수정 필요 |
-| `ItemMasterApiTest` 에러 | `section_id` 컬럼 미존재 — 마이그레이션 불일치 | 별도 수정 필요 |
-
----
-
-## 3. D2: N+1 쿼리 최적화
-
-### 3.1 수정 대상 3건
-
-| # | 파일 | 메서드 | 문제 | 쿼리 수 (수정 전) |
-|:-:|------|--------|------|:-----------------:|
-| 1 | `WorkOrderService.php` | `getMaterials()` | 루프 내 `Item::find()` + 중첩 루프 내 `Item::find()` | 1 + N + M |
-| 2 | `OrderService.php` | `createWorkOrderFromOrder()` | 루프 내 `DB::table('items')->value()` + `DB::table('process_items')->value()` | 1 + 2N |
-| 3 | `OrderService.php` | `checkBendingStockForOrder()` | 루프 내 `StockService::getAvailableStock()` 개별 호출 | 1 + N |
-
-### 3.2 수정 방법 — 배치 사전 조회 패턴
-
-모든 수정에 동일한 패턴을 적용했다:
-
-```
-수정 전: foreach (items) { DB::find(id); }     ← N+1
-수정 후: map = DB::whereIn(ids)->keyBy('id');   ← 1회 배치
-         foreach (items) { map[id]; }           ← 메모리 참조
-```
-
-### 3.3 수정 상세
-
-**수정 1: `WorkOrderService::getMaterials()` (라인 1470~1500)**
-
-```php
-// 수정 전: 루프 안에서 개별 조회
-foreach ($workOrder->items as $woItem) {
-    $item = Item::find($woItem->item_id);           // N+1
-    foreach ($item->bom as $bomItem) {
-        $childItem = Item::find($childItemId);       // N+1 (중첩)
-    }
-}
-
-// 수정 후: 루프 전 배치 조회
-$bomItemsMap = Item::whereIn('id', $parentIds)->get()->keyBy('id');
-$bomChildItemsMap = Item::whereIn('id', $childIds)->get()->keyBy('id');
-foreach ($workOrder->items as $woItem) {
-    $item = $bomItemsMap[$woItem->item_id];          // 메모리 참조
-    foreach ($item->bom as $bomItem) {
-        $childItem = $bomChildItemsMap[$childItemId]; // 메모리 참조
-    }
-}
-```
-
-**수정 2: `OrderService::createWorkOrderFromOrder()` (라인 1239~1297)**
-
-```php
-// 수정 전: fallback에서 루프마다 DB 쿼리 x2
-foreach ($order->items as $orderItem) {
-    $resolvedId = DB::table('items')->where('code', $code)->value('id');     // N+1
-    $pi = DB::table('process_items')->where('item_id', $id)->value('pid');   // N+1
-}
-
-// 수정 후: 루프 전 모든 item_code, process_items 일괄 조회
-$codeToIdMap = DB::table('items')->whereIn('code', $allCodes)->get()->keyBy('code');
-$itemProcessMap = DB::table('process_items')->whereIn('item_id', $allIds)->get()->keyBy('item_id');
-foreach ($order->items as $orderItem) {
-    $resolvedId = $codeToIdMap[$code] ?? null;        // 메모리 참조
-    $processId = $itemProcessMap[$resolvedId] ?? null; // 메모리 참조
-}
-```
-
-**수정 3: `OrderService::checkBendingStockForOrder()` (라인 1880~1885)**
-
-```php
-// 수정 전: 루프마다 StockService 호출 (내부에서 DB 쿼리)
-foreach ($bendingItems as $item) {
-    $stockInfo = $stockService->getAvailableStock($item->id);  // N+1
-}
-
-// 수정 후: 배치 조회 후 맵 참조
-$stocksMap = Stock::whereIn('item_id', $ids)->get()->keyBy('item_id');
-foreach ($bendingItems as $item) {
-    $stock = $stocksMap->get($item->id);  // 메모리 참조
-}
-```
-
-### 3.4 성능 개선 효과
-
-| 시나리오 | 수정 전 쿼리 | 수정 후 쿼리 | 절감률 |
-|---------|:----------:|:----------:|:-----:|
-| 수주 50개 품목 → 작업지시 생성 | ~150 | ~8 | **95%** |
-| 작업지시 자재 조회 (BOM 20개) | ~45 | ~3 | **93%** |
-| 벤딩 재고 확인 (30개 품목) | ~31 | ~2 | **94%** |
-
-### 3.5 회귀 테스트 결과
-
-수정 후 전체 테스트 164개 통과, 기존 기능에 영향 없음 확인.
-
----
-
-## 수정된 파일 전체 목록
-
-### 신규 생성 (10개)
-
-| 파일 | 설명 |
-|------|------|
-| `tests/Feature/Orders/OrderApiTest.php` | 수주 API 테스트 12개 |
-| `tests/Feature/Inventory/StockApiTest.php` | 재고 API + FIFO 테스트 13개 |
-| `tests/Feature/Approval/ApprovalApiTest.php` | 결재 워크플로우 테스트 15개 |
-| `tests/Feature/Production/WorkOrderApiTest.php` | 작업지시 테스트 16개 |
-| `database/factories/TenantFactory.php` | Tenant 모델 Factory |
-| `database/factories/ClientFactory.php` | Client 모델 Factory |
-| `database/factories/OrderFactory.php` | Order 모델 Factory (상태 빌더 포함) |
-| `database/factories/StockFactory.php` | Stock 모델 Factory |
-| `database/factories/StockLotFactory.php` | StockLot 모델 Factory |
-
-### 수정 (14개)
-
-| 파일 | 변경 내용 |
-|------|----------|
-| `tests/TestCase.php` | 공통 헬퍼 4개 추가 (인증, API 호출, 응답 검증) |
-| `tests/Feature/Account/AccountApiTest.php` | `private` → TestCase 상속, 중복 제거 |
-| `tests/Feature/BadDebt/BadDebtApiTest.php` | 동일 |
-| `tests/Feature/Category/CategoryApiTest.php` | 동일 |
-| `tests/Feature/Company/CompanyApiTest.php` | 동일 |
-| `tests/Feature/ItemMaster/ItemMasterApiTest.php` | 동일 |
-| `tests/Feature/Payment/PaymentApiTest.php` | 동일 |
-| `tests/Feature/Popup/PopupApiTest.php` | 동일 |
-| `tests/Feature/Production/BendingLotPipelineTest.php` | `use DatabaseTransactions` 중복 제거 |
-| `tests/Feature/Subscription/SubscriptionApiTest.php` | 동일 |
-| `tests/Feature/User/NotificationSettingApiTest.php` | 동일 |
-| `tests/Feature/User/UserInvitationApiTest.php` | 동일 |
-| `app/Services/WorkOrderService.php` | N+1 수정 — BOM 배치 사전 로드 |
-| `app/Services/OrderService.php` | N+1 수정 — item_code/process_items 배치 조회, Stock 배치 조회 |
-
----
-
-## 4. 운영 코드 안전성 검토
-
-배포 후 수정된 운영 코드(테스트 파일 제외)가 기존 API 동작에 영향을 미치는지 코드 리뷰 + 전체 테스트로 검증했다.
-
-### 4.1 검토 대상
-
-실제 운영 코드를 수정한 파일은 **2개뿐**이다. 나머지 22개는 모두 테스트/Factory 파일이다.
-
-| 파일 | 수정 메서드 | 수정 내용 |
-|------|-----------|----------|
-| `WorkOrderService.php` | `getMaterials()` | BOM 루프 내 `find()` → 배치 사전 로드 |
-| `OrderService.php` | `createWorkOrderFromOrder()` | fallback 루프 내 DB 쿼리 → 배치 사전 조회 |
-| `OrderService.php` | `checkBendingStockForOrder()` | StockService 루프 호출 → 배치 조회 |
-
-### 4.2 동작 동등성 검증 (수정 전 = 수정 후)
-
-| 수정 | 판정 | 근거 |
-|------|:----:|------|
-| `getMaterials()` BOM 배치 | **동등** | null 처리, 빈 배열, BOM 없는 경우 모두 동일. `$bomItemsMap[$id] ?? null`이 `find($id)`와 동일한 null 반환 |
-| `createWorkOrderFromOrder()` fallback | **동등** | 사전 배치 조회 결과가 즉석 조회와 동일. `DB::transaction` 내부이므로 중간 데이터 변경 없음. 캐시(`codeToIdMap`) 동작도 동일 |
-| `checkBendingStockForOrder()` Stock | **동등** | `Stock::whereIn()` 결과가 `StockService::getAvailableStock()` 결과와 동일. `BelongsToTenant` 스코프 + 명시적 `tenant_id` 조건으로 격리 보장 |
-
-### 4.3 엣지 케이스 검증
-
-| 케이스 | 수정 전 | 수정 후 | 동일? |
-|--------|--------|--------|:-----:|
-| `item_id`가 null인 품목 | `if ($woItem->item_id)` skip | 맵에 포함되지 않아 동일하게 skip | ✅ |
-| BOM JSON이 비어있는 품목 | `empty($item->bom)` skip | 동일 | ✅ |
-| DB에 없는 `item_code` | `find()` → null | `$map[$code] ?? null` → null | ✅ |
-| 재고가 0인 품목 | Stock 없음 → available_qty=0 | `$stocksMap->get($id)` → null → 0 | ✅ |
-| 빈 주문 (items 0건) | 루프 미실행 | 배치 조회도 빈 배열, 루프 미실행 | ✅ |
-
-### 4.4 전체 테스트 실행 결과
-
-```
-PHPUnit 11.5.27 / PHP 8.4.18
-
-전체: 256개 테스트 실행
-통과: 243개
-실패: 7개 (모두 수정 전부터 존재하던 기존 문제)
-Skip: 6개
-
-이번 수정으로 인한 실패: 0건
-```
-
-**실패 7건 상세 (모두 기존 문제):**
-
-| 테스트 | 원인 | 이번 수정과 관계 |
-|--------|------|:--------------:|
-| `PrefixResolverTest` (1건) | Unit 로직 불일치 (XX vs CF) | 무관 |
-| `BendingLotPipelineTest` (3건) | TENANT_ID=287 고정, 로컬 DB 데이터 없음 | 무관 |
-| `ItemMasterApiTest` (3건) | `section_id` 컬럼 미존재 (마이그레이션 불일치) | 무관 |
-
-### 4.5 발견된 기존 문제 (수정과 무관, 별도 대응 필요)
-
-`process_items` 테이블 조회에 `tenant_id` 필터가 없다. 수정 전부터 존재하던 문제이며 이번 수정으로 악화되지 않았다. 멀티테넌트 격리가 필요하면 별도 수정이 필요하다.
-
-```php
-// OrderService.php — tenant_id 조건 누락 (수정 전/후 동일)
-DB::table('process_items')
-    ->whereIn('item_id', $ids)
-    ->where('is_active', true)  // tenant_id 없음
-    ->get();
-```
-
-### 4.6 결론
-
-**이번 수정으로 기존 API 동작이 깨지는 경우는 없다.** 수정 전과 후의 결과가 정확히 동일하며, 쿼리 수만 줄어든 순수 성능 개선이다.
-
----
-
-## 테스트 체크리스트
-
-- [x] TestCase 공통 헬퍼 작성 및 기존 11개 테스트 호환 확인
-- [x] Factory 5개 생성 (Tenant, Client, Order, Stock, StockLot)
-- [x] Order API 테스트 12개 통과
-- [x] Stock API + FIFO 테스트 13개 통과
-- [x] Approval 워크플로우 테스트 15개 통과
-- [x] WorkOrder API 테스트 16개 통과
-- [x] N+1 쿼리 3건 배치 조회로 최적화
-- [x] 전체 테스트 164개 회귀 없음 확인
-- [x] 개발 서버 배포 완료 (2026-03-14)
-
----
-
-## 관련 문서
-
-- [API 구조 분석 및 개선 로드맵](../../system/api-analysis-report.md) — D1~D8 기술 부채 정의
-- [API 개발 규칙](../standards/api-rules.md) — Service-First, FormRequest 컨벤션
-- [품질 체크리스트](../standards/quality-checklist.md)
-
----
-
-**최종 업데이트**: 2026-03-14
+# API 품질 개선 — 테스트 인프라 + 56개 테스트 + N+1 최적화
+
+**날짜:** 2026-03-14
+**작업자:** R&D 개발실장 + Claude Code
+**배포 대상:** 개발 서버 (API develop 브랜치)
+
+---
+
+## 변경 개요
+
+API 프로젝트의 기술 부채 분석 결과(D1~D2)에 따라 **테스트 커버리지 확충**과 **N+1 쿼리 최적화**를 수행했다. 비즈니스 핵심 흐름(수주→재고→결재→작업지시)에 대한 안전망을 확보하고, 대량 처리 시 쿼리 95%를 절감했다.
+
+---
+
+## 1. 왜 이 작업을 했는가 (근거)
+
+### 1.1 기술 부채 분석 (근거 문서)
+
+`system/api-analysis-report.md`에서 식별한 8건의 기술 부채 중 최우선 2건을 착수했다.
+
+| ID | 영역 | 현황 (수정 전) | 영향도 |
+|:--:|------|-------------|:------:|
+| **D1** | 테스트 부재 | 165개 (1,400 EP 대비 부족), 핵심 도메인 미커버 | 높음 |
+| **D2** | N+1 쿼리 | 루프 내 개별 DB 조회 3건 발견 | 높음 |
+
+### 1.2 D1이 먼저인 이유
+
+테스트가 없으면 코드 수정 후 "고쳐도 안전한가?"를 검증할 수 없다. D2(N+1 최적화) 같은 성능 개선을 안전하게 수행하려면 테스트 안전망이 선행되어야 한다.
+
+### 1.3 D2 수정 대상 선정 근거
+
+`app/Services/` 전체를 정적 분석하여 **foreach 루프 안에서 DB 쿼리를 실행하는 패턴**을 검색했다. 발견된 3건 모두 데이터 양에 비례하여 쿼리가 선형 증가하는 구조였다.
+
+---
+
+## 2. D1: 테스트 커버리지 확충
+
+### 2.1 테스트 인프라 정비
+
+기존 11개 테스트 파일이 동일한 setUp 코드(약 40줄)를 매번 복붙하고 있었다.
+
+**수정 내용:**
+
+| 파일 | 변경 | 이유 |
+|------|------|------|
+| `tests/TestCase.php` | 공통 메서드 4개 추가 | 중복 setUp 코드 제거, 신규 테스트 작성 속도 향상 |
+| 기존 테스트 11개 | `private` 프로퍼티 → TestCase 상속 | TestCase 공통화에 따른 호환성 |
+
+**추가된 공통 메서드:**
+
+| 메서드 | 역할 |
+|--------|------|
+| `setUpAuthenticatedUser()` | API Key + Tenant + User + 로그인 토큰 일괄 생성 |
+| `api($method, $uri, $data)` | 인증된 API 요청 헬퍼 |
+| `assertApiSuccess($response)` | 표준 응답 구조 검증 |
+| `assertApiPaginated($response)` | 페이지네이션 응답 검증 |
+
+### 2.2 Factory 생성
+
+테스트 데이터를 간편하게 생성하기 위해 Factory 5개를 추가했다.
+
+| Factory | 모델 | 이유 |
+|---------|------|------|
+| `TenantFactory` | Tenant | 모든 테스트의 기본 |
+| `ClientFactory` | Client | 수주 테스트에 거래처 필요 |
+| `OrderFactory` | Order | 수주 CRUD + 상태전이 테스트 |
+| `StockFactory` | Stock | 재고 FIFO 테스트 |
+| `StockLotFactory` | StockLot | LOT 단위 입출고 테스트 |
+
+### 2.3 신규 테스트 56개
+
+| 도메인 | 파일 | 테스트 수 | 검증 내용 |
+|--------|------|:--------:|---------|
+| **수주 (Order)** | `tests/Feature/Orders/OrderApiTest.php` | 12 | CRUD, 상태변경(DRAFT→CONFIRMED→CANCELLED), 일괄삭제, 인증 |
+| **재고 (Stock)** | `tests/Feature/Inventory/StockApiTest.php` | 13 | API 목록/통계, FIFO 차감, LOT 걸침 처리, 예약/해제, 거래이력, 상태 자동계산 |
+| **결재 (Approval)** | `tests/Feature/Approval/ApprovalApiTest.php` | 15 | CRUD, 상신→승인/반려/회수 워크플로우, 결재자 별도 로그인, 결재함/참조함/완료함 |
+| **작업지시 (WorkOrder)** | `tests/Feature/Production/WorkOrderApiTest.php` | 16 | CRUD, 상태전이 4단계(미배정→대기→준비→진행→완료), 담당자배정, 공정단계, 자재조회 |
+
+**커버된 핵심 비즈니스 흐름:**
+
+```
+견적 → 수주(12) → 재고예약(13) → 작업지시(16) → 결재(15)
+                    FIFO 검증       상태전이 검증    워크플로우 검증
+```
+
+### 2.4 테스트 실행 결과
+
+```
+수정 전: 165개 테스트
+수정 후: 221개 테스트 (+56개, +34%)
+
+최종 실행: 164개 통과 / 3개 Skip (기존 라우트 충돌)
+실행 시간: ~12초
+```
+
+### 2.5 테스트 중 발견된 문제
+
+| 발견 | 내용 | 후속 조치 |
+|------|------|----------|
+| 빈 데이터 수주 생성 허용 | `POST /api/v1/orders` 에 빈 body 전송 시 200 반환 | `StoreOrderRequest` 검증 강화 필요 (D4) |
+| 기존 테스트 실패 3건 | `PrefixResolverTest`, `BendingLotPipelineTest` — 이번 변경과 무관 | 별도 수정 필요 |
+| `ItemMasterApiTest` 에러 | `section_id` 컬럼 미존재 — 마이그레이션 불일치 | 별도 수정 필요 |
+
+---
+
+## 3. D2: N+1 쿼리 최적화
+
+### 3.1 수정 대상 3건
+
+| # | 파일 | 메서드 | 문제 | 쿼리 수 (수정 전) |
+|:-:|------|--------|------|:-----------------:|
+| 1 | `WorkOrderService.php` | `getMaterials()` | 루프 내 `Item::find()` + 중첩 루프 내 `Item::find()` | 1 + N + M |
+| 2 | `OrderService.php` | `createWorkOrderFromOrder()` | 루프 내 `DB::table('items')->value()` + `DB::table('process_items')->value()` | 1 + 2N |
+| 3 | `OrderService.php` | `checkBendingStockForOrder()` | 루프 내 `StockService::getAvailableStock()` 개별 호출 | 1 + N |
+
+### 3.2 수정 방법 — 배치 사전 조회 패턴
+
+모든 수정에 동일한 패턴을 적용했다:
+
+```
+수정 전: foreach (items) { DB::find(id); }     ← N+1
+수정 후: map = DB::whereIn(ids)->keyBy('id');   ← 1회 배치
+         foreach (items) { map[id]; }           ← 메모리 참조
+```
+
+### 3.3 수정 상세
+
+**수정 1: `WorkOrderService::getMaterials()` (라인 1470~1500)**
+
+```php
+// 수정 전: 루프 안에서 개별 조회
+foreach ($workOrder->items as $woItem) {
+    $item = Item::find($woItem->item_id);           // N+1
+    foreach ($item->bom as $bomItem) {
+        $childItem = Item::find($childItemId);       // N+1 (중첩)
+    }
+}
+
+// 수정 후: 루프 전 배치 조회
+$bomItemsMap = Item::whereIn('id', $parentIds)->get()->keyBy('id');
+$bomChildItemsMap = Item::whereIn('id', $childIds)->get()->keyBy('id');
+foreach ($workOrder->items as $woItem) {
+    $item = $bomItemsMap[$woItem->item_id];          // 메모리 참조
+    foreach ($item->bom as $bomItem) {
+        $childItem = $bomChildItemsMap[$childItemId]; // 메모리 참조
+    }
+}
+```
+
+**수정 2: `OrderService::createWorkOrderFromOrder()` (라인 1239~1297)**
+
+```php
+// 수정 전: fallback에서 루프마다 DB 쿼리 x2
+foreach ($order->items as $orderItem) {
+    $resolvedId = DB::table('items')->where('code', $code)->value('id');     // N+1
+    $pi = DB::table('process_items')->where('item_id', $id)->value('pid');   // N+1
+}
+
+// 수정 후: 루프 전 모든 item_code, process_items 일괄 조회
+$codeToIdMap = DB::table('items')->whereIn('code', $allCodes)->get()->keyBy('code');
+$itemProcessMap = DB::table('process_items')->whereIn('item_id', $allIds)->get()->keyBy('item_id');
+foreach ($order->items as $orderItem) {
+    $resolvedId = $codeToIdMap[$code] ?? null;        // 메모리 참조
+    $processId = $itemProcessMap[$resolvedId] ?? null; // 메모리 참조
+}
+```
+
+**수정 3: `OrderService::checkBendingStockForOrder()` (라인 1880~1885)**
+
+```php
+// 수정 전: 루프마다 StockService 호출 (내부에서 DB 쿼리)
+foreach ($bendingItems as $item) {
+    $stockInfo = $stockService->getAvailableStock($item->id);  // N+1
+}
+
+// 수정 후: 배치 조회 후 맵 참조
+$stocksMap = Stock::whereIn('item_id', $ids)->get()->keyBy('item_id');
+foreach ($bendingItems as $item) {
+    $stock = $stocksMap->get($item->id);  // 메모리 참조
+}
+```
+
+### 3.4 성능 개선 효과
+
+| 시나리오 | 수정 전 쿼리 | 수정 후 쿼리 | 절감률 |
+|---------|:----------:|:----------:|:-----:|
+| 수주 50개 품목 → 작업지시 생성 | ~150 | ~8 | **95%** |
+| 작업지시 자재 조회 (BOM 20개) | ~45 | ~3 | **93%** |
+| 벤딩 재고 확인 (30개 품목) | ~31 | ~2 | **94%** |
+
+### 3.5 회귀 테스트 결과
+
+수정 후 전체 테스트 164개 통과, 기존 기능에 영향 없음 확인.
+
+---
+
+## 수정된 파일 전체 목록
+
+### 신규 생성 (10개)
+
+| 파일 | 설명 |
+|------|------|
+| `tests/Feature/Orders/OrderApiTest.php` | 수주 API 테스트 12개 |
+| `tests/Feature/Inventory/StockApiTest.php` | 재고 API + FIFO 테스트 13개 |
+| `tests/Feature/Approval/ApprovalApiTest.php` | 결재 워크플로우 테스트 15개 |
+| `tests/Feature/Production/WorkOrderApiTest.php` | 작업지시 테스트 16개 |
+| `database/factories/TenantFactory.php` | Tenant 모델 Factory |
+| `database/factories/ClientFactory.php` | Client 모델 Factory |
+| `database/factories/OrderFactory.php` | Order 모델 Factory (상태 빌더 포함) |
+| `database/factories/StockFactory.php` | Stock 모델 Factory |
+| `database/factories/StockLotFactory.php` | StockLot 모델 Factory |
+
+### 수정 (14개)
+
+| 파일 | 변경 내용 |
+|------|----------|
+| `tests/TestCase.php` | 공통 헬퍼 4개 추가 (인증, API 호출, 응답 검증) |
+| `tests/Feature/Account/AccountApiTest.php` | `private` → TestCase 상속, 중복 제거 |
+| `tests/Feature/BadDebt/BadDebtApiTest.php` | 동일 |
+| `tests/Feature/Category/CategoryApiTest.php` | 동일 |
+| `tests/Feature/Company/CompanyApiTest.php` | 동일 |
+| `tests/Feature/ItemMaster/ItemMasterApiTest.php` | 동일 |
+| `tests/Feature/Payment/PaymentApiTest.php` | 동일 |
+| `tests/Feature/Popup/PopupApiTest.php` | 동일 |
+| `tests/Feature/Production/BendingLotPipelineTest.php` | `use DatabaseTransactions` 중복 제거 |
+| `tests/Feature/Subscription/SubscriptionApiTest.php` | 동일 |
+| `tests/Feature/User/NotificationSettingApiTest.php` | 동일 |
+| `tests/Feature/User/UserInvitationApiTest.php` | 동일 |
+| `app/Services/WorkOrderService.php` | N+1 수정 — BOM 배치 사전 로드 |
+| `app/Services/OrderService.php` | N+1 수정 — item_code/process_items 배치 조회, Stock 배치 조회 |
+
+---
+
+## 4. 운영 코드 안전성 검토
+
+배포 후 수정된 운영 코드(테스트 파일 제외)가 기존 API 동작에 영향을 미치는지 코드 리뷰 + 전체 테스트로 검증했다.
+
+### 4.1 검토 대상
+
+실제 운영 코드를 수정한 파일은 **2개뿐**이다. 나머지 22개는 모두 테스트/Factory 파일이다.
+
+| 파일 | 수정 메서드 | 수정 내용 |
+|------|-----------|----------|
+| `WorkOrderService.php` | `getMaterials()` | BOM 루프 내 `find()` → 배치 사전 로드 |
+| `OrderService.php` | `createWorkOrderFromOrder()` | fallback 루프 내 DB 쿼리 → 배치 사전 조회 |
+| `OrderService.php` | `checkBendingStockForOrder()` | StockService 루프 호출 → 배치 조회 |
+
+### 4.2 동작 동등성 검증 (수정 전 = 수정 후)
+
+| 수정 | 판정 | 근거 |
+|------|:----:|------|
+| `getMaterials()` BOM 배치 | **동등** | null 처리, 빈 배열, BOM 없는 경우 모두 동일. `$bomItemsMap[$id] ?? null`이 `find($id)`와 동일한 null 반환 |
+| `createWorkOrderFromOrder()` fallback | **동등** | 사전 배치 조회 결과가 즉석 조회와 동일. `DB::transaction` 내부이므로 중간 데이터 변경 없음. 캐시(`codeToIdMap`) 동작도 동일 |
+| `checkBendingStockForOrder()` Stock | **동등** | `Stock::whereIn()` 결과가 `StockService::getAvailableStock()` 결과와 동일. `BelongsToTenant` 스코프 + 명시적 `tenant_id` 조건으로 격리 보장 |
+
+### 4.3 엣지 케이스 검증
+
+| 케이스 | 수정 전 | 수정 후 | 동일? |
+|--------|--------|--------|:-----:|
+| `item_id`가 null인 품목 | `if ($woItem->item_id)` skip | 맵에 포함되지 않아 동일하게 skip | ✅ |
+| BOM JSON이 비어있는 품목 | `empty($item->bom)` skip | 동일 | ✅ |
+| DB에 없는 `item_code` | `find()` → null | `$map[$code] ?? null` → null | ✅ |
+| 재고가 0인 품목 | Stock 없음 → available_qty=0 | `$stocksMap->get($id)` → null → 0 | ✅ |
+| 빈 주문 (items 0건) | 루프 미실행 | 배치 조회도 빈 배열, 루프 미실행 | ✅ |
+
+### 4.4 전체 테스트 실행 결과
+
+```
+PHPUnit 11.5.27 / PHP 8.4.18
+
+전체: 256개 테스트 실행
+통과: 243개
+실패: 7개 (모두 수정 전부터 존재하던 기존 문제)
+Skip: 6개
+
+이번 수정으로 인한 실패: 0건
+```
+
+**실패 7건 상세 (모두 기존 문제):**
+
+| 테스트 | 원인 | 이번 수정과 관계 |
+|--------|------|:--------------:|
+| `PrefixResolverTest` (1건) | Unit 로직 불일치 (XX vs CF) | 무관 |
+| `BendingLotPipelineTest` (3건) | TENANT_ID=287 고정, 로컬 DB 데이터 없음 | 무관 |
+| `ItemMasterApiTest` (3건) | `section_id` 컬럼 미존재 (마이그레이션 불일치) | 무관 |
+
+### 4.5 발견된 기존 문제 (수정과 무관, 별도 대응 필요)
+
+`process_items` 테이블 조회에 `tenant_id` 필터가 없다. 수정 전부터 존재하던 문제이며 이번 수정으로 악화되지 않았다. 멀티테넌트 격리가 필요하면 별도 수정이 필요하다.
+
+```php
+// OrderService.php — tenant_id 조건 누락 (수정 전/후 동일)
+DB::table('process_items')
+    ->whereIn('item_id', $ids)
+    ->where('is_active', true)  // tenant_id 없음
+    ->get();
+```
+
+### 4.6 결론
+
+**이번 수정으로 기존 API 동작이 깨지는 경우는 없다.** 수정 전과 후의 결과가 정확히 동일하며, 쿼리 수만 줄어든 순수 성능 개선이다.
+
+---
+
+## 테스트 체크리스트
+
+- [x] TestCase 공통 헬퍼 작성 및 기존 11개 테스트 호환 확인
+- [x] Factory 5개 생성 (Tenant, Client, Order, Stock, StockLot)
+- [x] Order API 테스트 12개 통과
+- [x] Stock API + FIFO 테스트 13개 통과
+- [x] Approval 워크플로우 테스트 15개 통과
+- [x] WorkOrder API 테스트 16개 통과
+- [x] N+1 쿼리 3건 배치 조회로 최적화
+- [x] 전체 테스트 164개 회귀 없음 확인
+- [x] 개발 서버 배포 완료 (2026-03-14)
+
+---
+
+## 관련 문서
+
+- [API 구조 분석 및 개선 로드맵](../../system/api-analysis-report.md) — D1~D8 기술 부채 정의
+- [API 개발 규칙](../standards/api-rules.md) — Service-First, FormRequest 컨벤션
+- [품질 체크리스트](../standards/quality-checklist.md)
+
+---
+
+**최종 업데이트**: 2026-03-14
diff --git a/dev/changes/20260314_api_test_infrastructure_and_order_tests.md b/dev/changes/20260314_api_test_infrastructure_and_order_tests.md
index 2565f2c..bc51919 100644
--- a/dev/changes/20260314_api_test_infrastructure_and_order_tests.md
+++ b/dev/changes/20260314_api_test_infrastructure_and_order_tests.md
@@ -1,186 +1,186 @@
-# API 테스트 인프라 정비 및 수주 API 테스트 추가
-
-**날짜:** 2026-03-14
-**작업자:** R&D 개발실장 + Claude Code
-
-## 변경 개요
-
-API 프로젝트의 테스트 기반을 체계적으로 정비하고, 미커버 핵심 도메인인 수주(Order) API에 대한 Feature 테스트를 신규 작성했다. 기술 부채 분석(D1: 테스트 커버리지 확충)의 첫 번째 실행 단계이다.
-
----
-
-## 1. 테스트 인프라 정비
-
-### 1.1 TestCase 공통화
-
-기존 11개 테스트 파일이 동일한 setUp 코드(약 40줄)를 매번 복붙하고 있었다. `tests/TestCase.php`에 공통 메서드를 추가하여 중복을 제거했다.
-
-**추가된 공통 메서드:**
-
-| 메서드 | 용도 |
-|--------|------|
-| `setUpAuthenticatedUser()` | API Key + Tenant + User + 로그인 토큰 일괄 생성 |
-| `api($method, $uri, $data)` | 인증된 API 요청 (X-API-KEY + Bearer 자동 포함) |
-| `assertApiSuccess($response)` | 표준 응답 구조 검증 (`success`, `message`, `data`) |
-| `assertApiPaginated($response)` | 페이지네이션 응답 구조 검증 |
-
-**Before (각 테스트 파일마다 반복):**
-
-```php
-private Tenant $tenant;
-private User $user;
-private string $apiKey;
-private string $token;
-
-protected function setUp(): void {
-    // 40줄의 동일한 초기화 코드...
-}
-protected function loginAndGetToken(): void { ... }
-protected function authenticatedRequest(...) { ... }
-```
-
-**After (한 줄 호출):**
-
-```php
-protected function setUp(): void {
-    parent::setUp();
-    $this->setUpAuthenticatedUser();
-}
-// api(), assertApiSuccess() 등 TestCase에서 상속
-```
-
-### 1.2 기존 테스트 파일 정리
-
-11개 기존 테스트 파일에서 `private` 프로퍼티 선언, `use DatabaseTransactions`, 중복 헬퍼 메서드를 제거하고 TestCase 상속으로 전환했다.
-
-### 1.3 Factory 신규 생성
-
-기존에 `UserFactory` 1개만 존재했다. 핵심 도메인 테스트에 필요한 Factory 3개를 추가했다.
-
-| Factory | 모델 | 주요 필드 |
-|---------|------|----------|
-| `TenantFactory` | `Tenant` | company_name, code, email, phone, business_num |
-| `ClientFactory` | `Client` | name, client_code, contact_person, phone, business_no |
-| `OrderFactory` | `Order` | order_no, order_type_code, status_code, quantity, supply_amount |
-
-`OrderFactory`에는 상태별 빌더 메서드도 포함:
-
-```php
-OrderFactory::new()->confirmed()     // 확정 상태
-OrderFactory::new()->inProduction()  // 생산중 상태
-OrderFactory::new()->completed()     // 완료 상태
-OrderFactory::new()->cancelled()     // 취소 상태
-```
-
----
-
-## 2. 수주(Order) API 테스트
-
-### 2.1 테스트 목록 (12개)
-
-| 테스트 | 검증 내용 | 결과 |
-|--------|----------|:----:|
-| `test_수주_목록_조회` | GET `/api/v1/orders` 페이지네이션 응답 | ✅ |
-| `test_수주_통계_조회` | GET `/api/v1/orders/stats` 집계 데이터 | ✅ |
-| `test_수주_생성_성공` | POST `/api/v1/orders` + items 배열 | ✅ |
-| `test_수주_생성_빈_데이터_허용_확인` | 빈 데이터 생성 허용 여부 확인 | ✅ |
-| `test_수주_상세_조회` | GET `/api/v1/orders/{id}` 단건 | ✅ |
-| `test_존재하지_않는_수주_조회시_404` | 없는 ID 조회 → 404 | ✅ |
-| `test_수주_수정_성공` | PUT `/api/v1/orders/{id}` 필드 변경 | ✅ |
-| `test_수주_삭제_성공` | DELETE → SoftDelete 확인 | ✅ |
-| `test_수주_일괄_삭제` | DELETE `/api/v1/orders/bulk` | ✅ |
-| `test_수주_상태_등록에서_확정으로_변경` | PATCH `/{id}/status` DRAFT→CONFIRMED | ✅ |
-| `test_수주_상태_취소` | PATCH `/{id}/status` DRAFT→CANCELLED | ✅ |
-| `test_미인증_요청시_401` | Bearer 토큰 없이 요청 → 401 | ✅ |
-
-### 2.2 테스트 실행 결과
-
-```
-PHPUnit 11.5.27
-PHP 8.4.18
-
-전체: 120개 통과, 3개 Skip (기존 라우트 충돌 이슈)
-신규: 12개 전부 통과 (46 assertions)
-실행 시간: ~8초
-```
-
----
-
-## 3. 발견된 문제
-
-### 3.1 빈 데이터로 수주 생성 허용
-
-```
-POST /api/v1/orders (body: {})
-→ 200 OK (수주가 생성됨)
-```
-
-`StoreOrderRequest`의 검증 규칙이 느슨하여 필수 필드 없이도 수주가 생성된다. FormRequest 검증 강화가 필요하다 (D4 개선 대상).
-
-### 3.2 기존 테스트 실패 (변경 전부터 존재)
-
-| 테스트 | 원인 | 영향 |
-|--------|------|------|
-| `PrefixResolverTest` | Unit 테스트 로직 불일치 (XX vs CF) | Production 도메인 |
-| `BendingLotPipelineTest` (3개) | TENANT_ID=287 고정, 로컬 DB에 해당 데이터 없음 | Production 도메인 |
-| `ItemMasterApiTest` (3개) | `section_id` 컬럼 미존재 (마이그레이션 불일치) | ItemMaster 도메인 |
-
-> 이 실패들은 이번 변경과 무관한 기존 문제이다.
-
----
-
-## 수정된 파일
-
-| 파일 | 변경 내용 |
-|------|----------|
-| `tests/TestCase.php` | 공통 헬퍼 메서드 4개 추가 (`setUpAuthenticatedUser`, `api`, `assertApiSuccess`, `assertApiPaginated`) |
-| `tests/Feature/Account/AccountApiTest.php` | `private` → TestCase 상속, 중복 제거 |
-| `tests/Feature/BadDebt/BadDebtApiTest.php` | 동일 |
-| `tests/Feature/Category/CategoryApiTest.php` | 동일 |
-| `tests/Feature/Company/CompanyApiTest.php` | 동일 |
-| `tests/Feature/ItemMaster/ItemMasterApiTest.php` | 동일 |
-| `tests/Feature/Payment/PaymentApiTest.php` | 동일 |
-| `tests/Feature/Popup/PopupApiTest.php` | 동일 |
-| `tests/Feature/Production/BendingLotPipelineTest.php` | `use DatabaseTransactions` 중복 제거 |
-| `tests/Feature/Subscription/SubscriptionApiTest.php` | 동일 |
-| `tests/Feature/User/NotificationSettingApiTest.php` | 동일 |
-| `tests/Feature/User/UserInvitationApiTest.php` | 동일 |
-| `database/factories/TenantFactory.php` | **신규** — Tenant 모델 Factory |
-| `database/factories/ClientFactory.php` | **신규** — Client 모델 Factory |
-| `database/factories/OrderFactory.php` | **신규** — Order 모델 Factory (상태 빌더 포함) |
-| `tests/Feature/Orders/OrderApiTest.php` | **신규** — 수주 API 테스트 12개 |
-
----
-
-## 테스트 체크리스트
-
-- [x] TestCase 공통 헬퍼 작성
-- [x] 기존 11개 테스트 파일 중복 제거
-- [x] Factory 3개 생성 (Tenant, Client, Order)
-- [x] Order API 테스트 12개 작성 및 통과
-- [x] 기존 테스트 회귀 없음 확인 (기존 실패는 변경 전부터 존재)
-- [ ] StockService 테스트 (다음 단계)
-- [ ] ApprovalService 테스트 (다음 단계)
-- [ ] WorkOrderService 테스트 (다음 단계)
-
----
-
-## 다음 단계
-
-기술 부채 D1(테스트 커버리지 확충) 로드맵에 따라 다음 서비스 테스트를 순차 진행한다:
-
-1. **StockService** — 재고 관리 (FIFO, LOT 추적)
-2. **ApprovalService** — 전자결재 워크플로우
-3. **WorkOrderService** — 작업지시 (가장 큰 서비스, 4,097줄)
-
----
-
-## 관련 문서
-
-- [API 구조 분석 및 개선 로드맵](../../system/api-analysis-report.md)
-- [API 개발 규칙](../standards/api-rules.md)
-- [품질 체크리스트](../standards/quality-checklist.md)
-
----
-
-**최종 업데이트**: 2026-03-14
+# API 테스트 인프라 정비 및 수주 API 테스트 추가
+
+**날짜:** 2026-03-14
+**작업자:** R&D 개발실장 + Claude Code
+
+## 변경 개요
+
+API 프로젝트의 테스트 기반을 체계적으로 정비하고, 미커버 핵심 도메인인 수주(Order) API에 대한 Feature 테스트를 신규 작성했다. 기술 부채 분석(D1: 테스트 커버리지 확충)의 첫 번째 실행 단계이다.
+
+---
+
+## 1. 테스트 인프라 정비
+
+### 1.1 TestCase 공통화
+
+기존 11개 테스트 파일이 동일한 setUp 코드(약 40줄)를 매번 복붙하고 있었다. `tests/TestCase.php`에 공통 메서드를 추가하여 중복을 제거했다.
+
+**추가된 공통 메서드:**
+
+| 메서드 | 용도 |
+|--------|------|
+| `setUpAuthenticatedUser()` | API Key + Tenant + User + 로그인 토큰 일괄 생성 |
+| `api($method, $uri, $data)` | 인증된 API 요청 (X-API-KEY + Bearer 자동 포함) |
+| `assertApiSuccess($response)` | 표준 응답 구조 검증 (`success`, `message`, `data`) |
+| `assertApiPaginated($response)` | 페이지네이션 응답 구조 검증 |
+
+**Before (각 테스트 파일마다 반복):**
+
+```php
+private Tenant $tenant;
+private User $user;
+private string $apiKey;
+private string $token;
+
+protected function setUp(): void {
+    // 40줄의 동일한 초기화 코드...
+}
+protected function loginAndGetToken(): void { ... }
+protected function authenticatedRequest(...) { ... }
+```
+
+**After (한 줄 호출):**
+
+```php
+protected function setUp(): void {
+    parent::setUp();
+    $this->setUpAuthenticatedUser();
+}
+// api(), assertApiSuccess() 등 TestCase에서 상속
+```
+
+### 1.2 기존 테스트 파일 정리
+
+11개 기존 테스트 파일에서 `private` 프로퍼티 선언, `use DatabaseTransactions`, 중복 헬퍼 메서드를 제거하고 TestCase 상속으로 전환했다.
+
+### 1.3 Factory 신규 생성
+
+기존에 `UserFactory` 1개만 존재했다. 핵심 도메인 테스트에 필요한 Factory 3개를 추가했다.
+
+| Factory | 모델 | 주요 필드 |
+|---------|------|----------|
+| `TenantFactory` | `Tenant` | company_name, code, email, phone, business_num |
+| `ClientFactory` | `Client` | name, client_code, contact_person, phone, business_no |
+| `OrderFactory` | `Order` | order_no, order_type_code, status_code, quantity, supply_amount |
+
+`OrderFactory`에는 상태별 빌더 메서드도 포함:
+
+```php
+OrderFactory::new()->confirmed()     // 확정 상태
+OrderFactory::new()->inProduction()  // 생산중 상태
+OrderFactory::new()->completed()     // 완료 상태
+OrderFactory::new()->cancelled()     // 취소 상태
+```
+
+---
+
+## 2. 수주(Order) API 테스트
+
+### 2.1 테스트 목록 (12개)
+
+| 테스트 | 검증 내용 | 결과 |
+|--------|----------|:----:|
+| `test_수주_목록_조회` | GET `/api/v1/orders` 페이지네이션 응답 | ✅ |
+| `test_수주_통계_조회` | GET `/api/v1/orders/stats` 집계 데이터 | ✅ |
+| `test_수주_생성_성공` | POST `/api/v1/orders` + items 배열 | ✅ |
+| `test_수주_생성_빈_데이터_허용_확인` | 빈 데이터 생성 허용 여부 확인 | ✅ |
+| `test_수주_상세_조회` | GET `/api/v1/orders/{id}` 단건 | ✅ |
+| `test_존재하지_않는_수주_조회시_404` | 없는 ID 조회 → 404 | ✅ |
+| `test_수주_수정_성공` | PUT `/api/v1/orders/{id}` 필드 변경 | ✅ |
+| `test_수주_삭제_성공` | DELETE → SoftDelete 확인 | ✅ |
+| `test_수주_일괄_삭제` | DELETE `/api/v1/orders/bulk` | ✅ |
+| `test_수주_상태_등록에서_확정으로_변경` | PATCH `/{id}/status` DRAFT→CONFIRMED | ✅ |
+| `test_수주_상태_취소` | PATCH `/{id}/status` DRAFT→CANCELLED | ✅ |
+| `test_미인증_요청시_401` | Bearer 토큰 없이 요청 → 401 | ✅ |
+
+### 2.2 테스트 실행 결과
+
+```
+PHPUnit 11.5.27
+PHP 8.4.18
+
+전체: 120개 통과, 3개 Skip (기존 라우트 충돌 이슈)
+신규: 12개 전부 통과 (46 assertions)
+실행 시간: ~8초
+```
+
+---
+
+## 3. 발견된 문제
+
+### 3.1 빈 데이터로 수주 생성 허용
+
+```
+POST /api/v1/orders (body: {})
+→ 200 OK (수주가 생성됨)
+```
+
+`StoreOrderRequest`의 검증 규칙이 느슨하여 필수 필드 없이도 수주가 생성된다. FormRequest 검증 강화가 필요하다 (D4 개선 대상).
+
+### 3.2 기존 테스트 실패 (변경 전부터 존재)
+
+| 테스트 | 원인 | 영향 |
+|--------|------|------|
+| `PrefixResolverTest` | Unit 테스트 로직 불일치 (XX vs CF) | Production 도메인 |
+| `BendingLotPipelineTest` (3개) | TENANT_ID=287 고정, 로컬 DB에 해당 데이터 없음 | Production 도메인 |
+| `ItemMasterApiTest` (3개) | `section_id` 컬럼 미존재 (마이그레이션 불일치) | ItemMaster 도메인 |
+
+> 이 실패들은 이번 변경과 무관한 기존 문제이다.
+
+---
+
+## 수정된 파일
+
+| 파일 | 변경 내용 |
+|------|----------|
+| `tests/TestCase.php` | 공통 헬퍼 메서드 4개 추가 (`setUpAuthenticatedUser`, `api`, `assertApiSuccess`, `assertApiPaginated`) |
+| `tests/Feature/Account/AccountApiTest.php` | `private` → TestCase 상속, 중복 제거 |
+| `tests/Feature/BadDebt/BadDebtApiTest.php` | 동일 |
+| `tests/Feature/Category/CategoryApiTest.php` | 동일 |
+| `tests/Feature/Company/CompanyApiTest.php` | 동일 |
+| `tests/Feature/ItemMaster/ItemMasterApiTest.php` | 동일 |
+| `tests/Feature/Payment/PaymentApiTest.php` | 동일 |
+| `tests/Feature/Popup/PopupApiTest.php` | 동일 |
+| `tests/Feature/Production/BendingLotPipelineTest.php` | `use DatabaseTransactions` 중복 제거 |
+| `tests/Feature/Subscription/SubscriptionApiTest.php` | 동일 |
+| `tests/Feature/User/NotificationSettingApiTest.php` | 동일 |
+| `tests/Feature/User/UserInvitationApiTest.php` | 동일 |
+| `database/factories/TenantFactory.php` | **신규** — Tenant 모델 Factory |
+| `database/factories/ClientFactory.php` | **신규** — Client 모델 Factory |
+| `database/factories/OrderFactory.php` | **신규** — Order 모델 Factory (상태 빌더 포함) |
+| `tests/Feature/Orders/OrderApiTest.php` | **신규** — 수주 API 테스트 12개 |
+
+---
+
+## 테스트 체크리스트
+
+- [x] TestCase 공통 헬퍼 작성
+- [x] 기존 11개 테스트 파일 중복 제거
+- [x] Factory 3개 생성 (Tenant, Client, Order)
+- [x] Order API 테스트 12개 작성 및 통과
+- [x] 기존 테스트 회귀 없음 확인 (기존 실패는 변경 전부터 존재)
+- [ ] StockService 테스트 (다음 단계)
+- [ ] ApprovalService 테스트 (다음 단계)
+- [ ] WorkOrderService 테스트 (다음 단계)
+
+---
+
+## 다음 단계
+
+기술 부채 D1(테스트 커버리지 확충) 로드맵에 따라 다음 서비스 테스트를 순차 진행한다:
+
+1. **StockService** — 재고 관리 (FIFO, LOT 추적)
+2. **ApprovalService** — 전자결재 워크플로우
+3. **WorkOrderService** — 작업지시 (가장 큰 서비스, 4,097줄)
+
+---
+
+## 관련 문서
+
+- [API 구조 분석 및 개선 로드맵](../../system/api-analysis-report.md)
+- [API 개발 규칙](../standards/api-rules.md)
+- [품질 체크리스트](../standards/quality-checklist.md)
+
+---
+
+**최종 업데이트**: 2026-03-14
diff --git a/dev/dev_plans/approval-system-unification-plan.md b/dev/dev_plans/approval-system-unification-plan.md
index ce653aa..b1f420a 100644
--- a/dev/dev_plans/approval-system-unification-plan.md
+++ b/dev/dev_plans/approval-system-unification-plan.md
@@ -1,668 +1,668 @@
-# 결재관리 시스템 통합 계획서 — MNG 로직을 API로 통합
-
-> **작성일**: 2026-03-11
-> **상태**: P1~P4 완료 / P5~P6 미착수
-> **담당**: R&D실
-> **관련 문서**: [`phase4-approval-integration-plan.md`](./phase4-approval-integration-plan.md) (Document↔Approval 브릿지, 완료)
-
----
-
-## 1. 개요
-
-### 1.1 배경
-
-MNG와 API에 이중 구현되어 있던 결재관리 시스템을 API로 통합하는 작업이다. **P1~P4는 완료되어 API가 MNG와 동등한 기능을 제공**한다.
-
-| 항목 | MNG (관리자 패널) | API (REST API) | 비고 |
-|------|------------------|----------------|------|
-| 결재 흐름 | ✅ 상신/승인/반려/회수/보류/전결/복사재기안 | ✅ 동일 | P2에서 완료 |
-| 위임 시스템 | ✅ 완전 구현 | ✅ CRUD 구현 | P4에서 완료 |
-| 병렬 결재 | ✅ `parallel_group` | ⚠️ 컬럼 존재, 로직 미확인 | 검증 필요 |
-| 결재자 스냅샷 | ✅ 이름/부서/직급 | ✅ 구현 완료 | P2에서 완료 |
-| 대결 처리 | ✅ `acted_by` | ⚠️ 컬럼 존재, 위임 inbox 통합 미확인 | 검증 필요 |
-| 반려 이력 | ✅ `rejection_history` | ✅ 구현 완료 | P2에서 완료 |
-| 뱃지 카운트 | ✅ 4종 뱃지 | ✅ 구현 완료 | P2에서 완료 |
-| 양식별 뷰 | ✅ 27개 Blade 파일 | ❌ (React 측 담당) | 범위 외 |
-| Leave 연동 | ✅ 결재 완료→휴가 자동 생성 | ❌ 미구현 | **P5 미착수** |
-| Document 동기화 | ❌ | ✅ `syncToLinkedDocument()` | API 고유 |
-| 현황 요약 API | ❌ | ✅ `draftsSummary()`, `inboxSummary()` | API 고유 |
-
-MNG에서 코드브릿지엑스(tenant_id=1)만 사용하던 결재 시스템을 **모든 테넌트가 API를 통해 동일하게 사용**할 수 있도록 통합한다.
-
-### 1.2 목표
-
-1. **API에 MNG의 고급 결재 기능을 모두 이식** — 보류/전결/위임/병렬결재/스냅샷/뱃지
-2. **MNG는 자체 서비스 유지** — MNG는 HTMX 기반 관리자 패널로, API 호출이 아닌 자체 서비스를 사용 (기존 동작 유지)
-3. **React(사용자 앱)에서 API를 통해 전체 결재 기능 사용 가능**
-4. **기존 데이터/동작에 영향 없음** — 하위 호환성 100% 유지
-
-### 1.3 핵심 원칙
-
-```
-✅ API 모델은 MNG 모델의 상위 호환이 되어야 한다
-✅ DB 마이그레이션은 API 프로젝트에서만 관리
-✅ MNG의 검증된 비즈니스 로직을 API에 이식
-✅ 기존 API 엔드포인트의 요청/응답 호환성 유지
-❌ MNG의 Blade 뷰 시스템은 이식 대상 아님 (React에서 별도 구현)
-❌ e-Sign(전자서명)은 이번 범위 제외 (별도 프로젝트)
-```
-
----
-
-## 2. 현재 상태 (2026-03-11 기준)
-
-### 2.1 구현 현황 요약
-
-| 항목 | 수량 | 상태 |
-|------|------|------|
-| API 라우트 | 45개 | ✅ 전체 등록 완료 |
-| ApprovalController 메서드 | 24개 | ✅ 전체 구현 |
-| ApprovalService public 메서드 | 48개 | ✅ 전체 구현 |
-| FormRequest 클래스 | 6개 (Approval) + 2개 (Delegation) | ✅ 생성 완료 |
-| TODO/FIXME 잔존 | 0건 | ✅ |
-
-### 2.2 DB 테이블 현황
-
-모든 테이블은 API 마이그레이션으로 생성 완료. API 모델에서도 활용한다.
-
-| 테이블 | 핵심 컬럼 | DB 존재 | API 활용 | MNG 활용 |
-|--------|----------|:-------:|:-------:|:-------:|
-| `approvals` | `line_id`, `body`, `is_urgent`, `department_id` | ✅ | ✅ | ✅ |
-| | `drafter_read_at`, `resubmit_count`, `rejection_history` | ✅ | ✅ | ✅ |
-| | `recall_reason`, `parent_doc_id` | ✅ | ✅ | ✅ |
-| | `linkable_type/id` | ✅ | ✅ | ❌ |
-| `approval_steps` | `tenant_id`, `deleted_at` | ✅ | ✅ | ✅ |
-| | `parallel_group`, `acted_by` | ✅ | ⚠️ | ✅ |
-| | `approver_name/department/position` | ✅ | ✅ | ✅ |
-| | `approval_type` | ✅ | ✅ | ✅ |
-| `approval_forms` | `body_template` | ✅ | ✅ | ✅ |
-| `approval_delegations` | 전체 | ✅ | ✅ | ✅ |
-
-> **2026-03-11 추가 마이그레이션**: `approval_steps` 테이블에 `tenant_id` + `deleted_at` 컬럼 추가 (`BelongsToTenant`, `SoftDeletes` 적용)
-
-### 2.3 API 서비스 기능 현황
-
-| 기능 | API | MNG | 상태 |
-|------|:---:|:---:|:----:|
-| 기안함/결재함/참조함/완료함 조회 | ✅ | ✅ | 완료 |
-| 문서 CRUD | ✅ | ✅ | 완료 |
-| 상신/승인/반려/회수 | ✅ | ✅ | 완료 |
-| 보류 / 보류 해제 | ✅ | ✅ | 완료 |
-| 전결 (preDecide) | ✅ | ✅ | 완료 |
-| 복사 재기안 (copyForRedraft) | ✅ | ✅ | 완료 |
-| 뱃지 카운트 (badgeCounts) | ✅ | ✅ | 완료 |
-| 완료함 일괄 읽음 | ✅ | ✅ | 완료 |
-| 결재자 스냅샷 저장 | ✅ | ✅ | 완료 |
-| 반려 후 재상신 이력 | ✅ | ✅ | 완료 |
-| 위임 CRUD | ✅ | ✅ | 완료 |
-| 현황 요약 (summary) | ✅ | ❌ | API 고유 |
-| 참조 미열람 (markUnread) | ✅ | ❌ | API 고유 |
-| Document 동기화 | ✅ | ❌ | API 고유 |
-| **병렬 결재 (parallel_group)** | ⚠️ | ✅ | **검증 필요** |
-| **위임 inbox 통합 (대결 처리)** | ⚠️ | ✅ | **검증 필요** |
-| **Leave 연동** | ❌ | ✅ | **P5 미착수** |
-
----
-
-## 3. 작업 범위 및 단계
-
-### 3.1 전체 단계 요약
-
-| Phase | 작업 | 상태 | 비고 |
-|:-----:|------|:----:|------|
-| **P1** | API 모델 확장 | ✅ 완료 | 모델 4개 수정/생성, ApprovalStep에 tenant_id+SoftDeletes 추가 |
-| **P2** | API 서비스 — 핵심 워크플로우 이식 | ✅ 완료 | 48개 public 메서드 구현 |
-| **P3** | API 엔드포인트 추가 | ✅ 완료 | 45개 라우트, 24개 컨트롤러 메서드, FormRequest 6개 |
-| **P4** | 위임(Delegation) 시스템 이식 | ✅ 완료 | CRUD 구현, FormRequest 2개 |
-| **P5** | Leave 연동 이식 | ❌ 미착수 | 결재 완료→휴가 자동 생성 |
-| **P6** | 테스트 및 검증 | ❌ 미착수 | 병렬 결재, 위임 inbox 통합 검증 포함 |
-
----
-
-## 4. Phase 1 — API 모델 확장 ✅ 완료
-
-### 4.1 Approval 모델 (`api/app/Models/Tenants/Approval.php`)
-
-#### 4.1.1 상태 상수 추가
-
-```php
-// 기존
-const STATUS_DRAFT = 'draft';
-const STATUS_PENDING = 'pending';
-const STATUS_APPROVED = 'approved';
-const STATUS_REJECTED = 'rejected';
-const STATUS_CANCELLED = 'cancelled';
-
-// 추가
-const STATUS_ON_HOLD = 'on_hold';
-```
-
-#### 4.1.2 fillable 필드 확인
-
-현재 API 모델의 `$fillable`에 누락된 필드 추가:
-
-```php
-// 추가 대상 (DB에 이미 존재하는 컬럼)
-'line_id', 'body', 'is_urgent', 'department_id',
-'drafter_read_at', 'resubmit_count', 'rejection_history',
-'recall_reason', 'parent_doc_id'
-```
-
-#### 4.1.3 casts 확장
-
-```php
-// 추가
-'rejection_history' => 'array',
-'is_urgent' => 'boolean',
-'drafter_read_at' => 'datetime',
-```
-
-#### 4.1.4 관계 추가
-
-```php
-public function line(): BelongsTo
-{
-    return $this->belongsTo(ApprovalLine::class, 'line_id');
-}
-
-public function parentDocument(): BelongsTo
-{
-    return $this->belongsTo(Approval::class, 'parent_doc_id');
-}
-
-public function childDocuments(): HasMany
-{
-    return $this->hasMany(Approval::class, 'parent_doc_id');
-}
-
-public function department(): BelongsTo
-{
-    return $this->belongsTo(Department::class, 'department_id');
-}
-```
-
-#### 4.1.5 헬퍼 메서드 추가 (MNG에서 이식)
-
-```php
-public function isHoldable(): bool     // pending 상태에서 보류 가능
-public function isHoldReleasable(): bool // on_hold 상태에서 해제 가능
-public function isCopyable(): bool     // 완료/반려/회수 상태에서 복사 가능
-public function isDeletableBy(?User $user): bool // 특정 사용자가 삭제 가능한지
-public function getStatusColorAttribute(): string // 상태별 UI 색상
-```
-
-#### 4.1.6 스코프 추가
-
-```php
-public function scopeOnHold($query) // on_hold 상태 필터
-```
-
----
-
-### 4.2 ApprovalStep 모델 (`api/app/Models/Tenants/ApprovalStep.php`)
-
-#### 4.2.1 상태 상수 추가
-
-```php
-const STATUS_ON_HOLD = 'on_hold'; // 추가
-```
-
-#### 4.2.2 fillable 필드 확인
-
-```php
-// 추가 대상
-'parallel_group', 'acted_by', 'approver_name',
-'approver_department', 'approver_position', 'approval_type'
-```
-
-#### 4.2.3 관계 추가
-
-```php
-public function actedBy(): BelongsTo
-{
-    return $this->belongsTo(User::class, 'acted_by');
-}
-```
-
----
-
-### 4.3 ApprovalForm 모델 (`api/app/Models/Tenants/ApprovalForm.php`)
-
-#### 4.3.1 fillable 필드 확인
-
-```php
-// 추가 대상
-'body_template'
-```
-
----
-
-### 4.4 ApprovalDelegation 모델 신규 생성
-
-```
-파일: api/app/Models/Tenants/ApprovalDelegation.php
-```
-
-MNG의 `ApprovalDelegation` 모델을 API에 생성한다.
-
-| 항목 | 내용 |
-|------|------|
-| Trait | `BelongsToTenant`, `SoftDeletes`, `Auditable` |
-| 관계 | `delegator()`, `delegate()` (BelongsTo User) |
-| 스코프 | `active()`, `currentlyActive()`, `forDelegator(userId)` |
-| 메서드 | `isEffective()` — 현재 유효한 위임인지 확인 |
-
----
-
-### 4.5 수정 파일 목록 (Phase 1)
-
-| 파일 | 작업 | 유형 |
-|------|------|------|
-| `api/app/Models/Tenants/Approval.php` | 상수/fillable/cast/관계/메서드 추가 | 수정 |
-| `api/app/Models/Tenants/ApprovalStep.php` | 상수/fillable/관계 추가 | 수정 |
-| `api/app/Models/Tenants/ApprovalForm.php` | fillable 추가 | 수정 |
-| `api/app/Models/Tenants/ApprovalDelegation.php` | 신규 생성 | 신규 |
-
----
-
-## 5. Phase 2 — API 서비스 핵심 워크플로우 이식 ✅ 완료
-
-### 5.1 보류 / 보류 해제
-
-**MNG 로직 참조**: `ApprovalService::hold()`, `releaseHold()`
-
-```
-보류 흐름:
-1. 현재 결재자만 보류 가능 (pending 상태)
-2. 해당 ApprovalStep.status → on_hold
-3. Approval.status → on_hold
-4. 보류 사유(comment) 기록
-
-보류 해제 흐름:
-1. 보류한 결재자만 해제 가능
-2. ApprovalStep.status → pending
-3. Approval.status → pending
-```
-
-#### 구현 위치: `api/app/Services/ApprovalService.php`
-
-```php
-public function hold(int $id, string $comment): Approval
-public function releaseHold(int $id): Approval
-```
-
----
-
-### 5.2 전결 (Pre-Decide)
-
-**MNG 로직 참조**: `ApprovalService::preDecide()`
-
-```
-전결 흐름:
-1. 현재 결재자가 전결 처리
-2. 현재 ApprovalStep → approved (approval_type = 'pre_decided')
-3. 이후 모든 pending 단계 → skipped
-4. Approval.status → approved
-5. completed_at 설정
-```
-
-```php
-public function preDecide(int $id, ?string $comment = null): Approval
-```
-
----
-
-### 5.3 복사 재기안 (Copy for Redraft)
-
-**MNG 로직 참조**: `ApprovalService::copyForRedraft()`
-
-```
-복사 재기안 흐름:
-1. 완료/반려/회수된 문서만 대상
-2. 원본 문서의 content, form_id, title 등 복사
-3. 새 Approval 생성 (status = draft)
-4. parent_doc_id = 원본 문서 ID
-5. 결재선(steps)은 복사하지 않음 (새로 설정)
-```
-
-```php
-public function copyForRedraft(int $id): Approval
-```
-
----
-
-### 5.4 결재자 스냅샷 저장
-
-**MNG 로직 참조**: `ApprovalService::saveApprovalSteps()`
-
-결재 단계 생성 시 결재자의 **현재 시점** 이름/부서/직급을 스냅샷으로 저장한다.
-
-```php
-private function createApprovalSteps(Approval $approval, array $steps): void
-{
-    foreach ($steps as $index => $step) {
-        $user = User::find($step['approver_id']);
-        ApprovalStep::create([
-            // ... 기존 필드 ...
-            'approver_name' => $user?->name,
-            'approver_department' => $user?->department?->name,
-            'approver_position' => $user?->position_name,
-        ]);
-    }
-}
-```
-
----
-
-### 5.5 반려 후 재상신 이력 관리
-
-**MNG 로직 참조**: `ApprovalService::submit()` (재상신 분기)
-
-```
-재상신 흐름 (rejected → pending):
-1. 모든 ApprovalStep.status → pending으로 초기화
-2. rejection_history JSON에 반려 이력 추가:
-   {
-     "round": N,
-     "approver_name": "홍길동",
-     "approver_position": "팀장",
-     "comment": "반려 사유",
-     "rejected_at": "2026-03-11 14:30:00"
-   }
-3. resubmit_count += 1
-4. Approval.status → pending
-```
-
-기존 `submit()` 메서드에 재상신 분기를 추가한다.
-
----
-
-### 5.6 뱃지 카운트 API
-
-**MNG 로직 참조**: `ApprovalService::getBadgeCounts()`
-
-```php
-public function badgeCounts(int $userId): array
-{
-    return [
-        'pending' => /* 현재 내 차례인 결재 대기 건수 */,
-        'draft' => /* 내 임시저장 건수 */,
-        'reference_unread' => /* 참조 미열람 건수 */,
-        'completed_unread' => /* 완료 미확인 건수 (drafter_read_at IS NULL) */,
-    ];
-}
-```
-
----
-
-### 5.7 완료함 일괄 읽음
-
-```php
-public function markCompletedAsRead(int $userId): int
-{
-    return Approval::where('drafter_id', $userId)
-        ->whereIn('status', [self::STATUS_APPROVED, self::STATUS_REJECTED, self::STATUS_CANCELLED])
-        ->whereNull('drafter_read_at')
-        ->update(['drafter_read_at' => now()]);
-}
-```
-
----
-
-### 5.8 회수 시 recall_reason 저장
-
-기존 `cancel()` 메서드에 `recall_reason` 파라미터를 추가한다.
-
-```php
-public function cancel(int $id, ?string $reason = null): Approval
-```
-
----
-
-### 5.9 수정 파일 목록 (Phase 2)
-
-| 파일 | 작업 |
-|------|------|
-| `api/app/Services/ApprovalService.php` | `hold()`, `releaseHold()`, `preDecide()`, `copyForRedraft()`, `badgeCounts()`, `markCompletedAsRead()` 추가, `submit()` 재상신 분기 추가, `cancel()` reason 파라미터 추가, `createApprovalSteps()` 스냅샷 로직 추가 |
-
----
-
-## 6. Phase 3 — API 엔드포인트 추가 ✅ 완료
-
-### 6.1 신규 엔드포인트 목록
-
-| Method | URL | 서비스 메서드 | 설명 |
-|--------|-----|-------------|------|
-| `POST` | `/v1/approvals/{id}/hold` | `hold()` | 보류 |
-| `POST` | `/v1/approvals/{id}/release-hold` | `releaseHold()` | 보류 해제 |
-| `POST` | `/v1/approvals/{id}/pre-decide` | `preDecide()` | 전결 |
-| `POST` | `/v1/approvals/{id}/copy-for-redraft` | `copyForRedraft()` | 복사 재기안 |
-| `GET` | `/v1/approvals/badge-counts` | `badgeCounts()` | 뱃지 카운트 |
-| `POST` | `/v1/approvals/mark-completed-read` | `markCompletedAsRead()` | 완료 일괄 읽음 |
-| `GET` | `/v1/approvals/completed` | `completed()` | 완료함 목록 |
-| `GET` | `/v1/approvals/completed/summary` | `completedSummary()` | 완료함 현황 |
-
-### 6.2 기존 엔드포인트 수정
-
-| Method | URL | 변경 내용 |
-|--------|-----|----------|
-| `POST` | `/v1/approvals/{id}/cancel` | `reason` 파라미터 추가 |
-| `POST` | `/v1/approvals/{id}/submit` | 재상신(rejected→pending) 분기 처리 |
-| `GET` | `/v1/approvals/{id}` | 응답에 `line`, `department`, `parentDocument` 포함 |
-
-### 6.3 FormRequest 추가
-
-| 파일 | 용도 |
-|------|------|
-| `HoldRequest.php` | `comment` 필수 검증 |
-| `PreDecideRequest.php` | `comment` 선택 검증 |
-| `CancelRequest.php` 수정 | `reason` 선택 검증 추가 |
-
-### 6.4 수정 파일 목록 (Phase 3)
-
-| 파일 | 작업 | 유형 |
-|------|------|------|
-| `api/app/Http/Controllers/Api/V1/ApprovalController.php` | 6개 메서드 추가 | 수정 |
-| `api/routes/api/v1/hr.php` | 8개 라우트 추가 | 수정 |
-| `api/app/Http/Requests/V1/Approval/HoldRequest.php` | 신규 | 신규 |
-| `api/app/Http/Requests/V1/Approval/PreDecideRequest.php` | 신규 | 신규 |
-| `api/app/Http/Requests/V1/Approval/CancelRequest.php` | reason 추가 | 수정 |
-
----
-
-## 7. Phase 4 — 위임(Delegation) 시스템 이식 ✅ 완료
-
-### 7.1 개요
-
-결재자가 부재 시(출장, 휴가) 대리인에게 결재 권한을 위임하는 시스템이다.
-
-### 7.2 위임 CRUD API
-
-| Method | URL | 설명 |
-|--------|-----|------|
-| `GET` | `/v1/approval-delegations` | 위임 목록 |
-| `POST` | `/v1/approval-delegations` | 위임 생성 |
-| `GET` | `/v1/approval-delegations/{id}` | 위임 상세 |
-| `PATCH` | `/v1/approval-delegations/{id}` | 위임 수정 |
-| `DELETE` | `/v1/approval-delegations/{id}` | 위임 삭제 |
-
-### 7.3 위임 적용 로직
-
-결재함(inbox) 조회 시 위임 대상도 함께 조회한다:
-
-```
-inbox 조회 흐름:
-1. 내가 직접 결재자인 문서 조회 (기존)
-2. + 내가 현재 유효한 위임의 대리인인 경우, 위임자의 결재 대기 문서도 조회
-3. 대리 결재 시 acted_by = 대리인 ID, approval_type = 'delegated'
-```
-
-### 7.4 수정 파일 목록 (Phase 4)
-
-| 파일 | 작업 | 유형 |
-|------|------|------|
-| `api/app/Http/Controllers/Api/V1/ApprovalDelegationController.php` | 신규 | 신규 |
-| `api/app/Services/ApprovalDelegationService.php` | 신규 | 신규 |
-| `api/app/Http/Requests/V1/ApprovalDelegation/*.php` | FormRequest 3개 | 신규 |
-| `api/routes/api/v1/hr.php` | 위임 라우트 추가 | 수정 |
-| `api/app/Services/ApprovalService.php` | `inbox()` 위임 조회 통합 | 수정 |
-
----
-
-## 8. Phase 5 — Leave 연동 이식 ❌ 미착수
-
-### 8.1 개요
-
-MNG에서는 휴가 신청 결재가 완료되면 자동으로 Leave 레코드를 생성/승인한다.
-
-### 8.2 연동 흐름
-
-```
-결재 승인 완료 (approval_forms.code = 'leave')
-  └─ handleApprovalCompleted()
-     ├─ approval.content에서 leave_type, start_date, end_date 추출
-     ├─ Leave 레코드 생성 (status = approved)
-     └─ approval_id로 연결
-
-결재 반려/회수
-  └─ handleApprovalRejected/Cancelled()
-     └─ 연결된 Leave 있으면 상태 동기화 (cancelled)
-```
-
-### 8.3 수정 파일 목록 (Phase 5)
-
-| 파일 | 작업 |
-|------|------|
-| `api/app/Services/ApprovalService.php` | `approve()`, `reject()`, `cancel()` 후크에 Leave 동기화 추가 |
-
----
-
-## 9. Phase 6 — 테스트 및 검증 ❌ 미착수
-
-### 9.1 테스트 시나리오
-
-| # | 시나리오 | 검증 항목 |
-|---|---------|----------|
-| T1 | 기본 결재 흐름 | 상신→승인→완료, 스냅샷 저장 확인 |
-| T2 | 반려 후 재상신 | rejection_history 저장, resubmit_count 증가, 단계 초기화 |
-| T3 | 보류/보류 해제 | on_hold 상태 전환, 보류 사유 기록 |
-| T4 | 전결 | 이후 단계 skipped, 즉시 완료 |
-| T5 | 회수 | recall_reason 저장, 미처리 단계 skipped |
-| T6 | 복사 재기안 | 새 draft 생성, parent_doc_id 연결 |
-| T7 | 위임 — 생성/조회 | CRUD 정상 동작, 기간 검증 |
-| T8 | 위임 — 대결 처리 | inbox에 위임 문서 표시, acted_by 기록 |
-| T9 | 뱃지 카운트 | 4종 카운트 정확성 |
-| T10 | Leave 연동 | 휴가 결재 완료→Leave 자동 생성 |
-| T11 | Document 동기화 | 기존 syncToLinkedDocument 정상 동작 유지 |
-| T12 | 하위 호환성 | 기존 API 요청/응답 형식 변경 없음 확인 |
-
-### 9.2 데이터 마이그레이션
-
-> **주의**: DB 스키마 변경이 없으므로 데이터 마이그레이션은 불필요하다.
-> 기존 데이터는 새 필드가 null인 상태로 정상 동작한다.
-
----
-
-## 10. 완료된 작업 요약
-
-### 10.1 API 프로젝트 (`/home/aweso/sam/api`) — P1~P4 완료
-
-| 파일 | Phase | 상태 | 작업 내용 |
-|------|:-----:|:----:|----------|
-| `app/Models/Tenants/Approval.php` | P1 | ✅ | 상수/fillable/cast/관계/메서드 추가 |
-| `app/Models/Tenants/ApprovalStep.php` | P1 | ✅ | BelongsToTenant, SoftDeletes, tenant_id 추가 |
-| `app/Models/Tenants/ApprovalForm.php` | P1 | ✅ | ModelTrait 추가, fillable 확장 |
-| `app/Models/Tenants/ApprovalDelegation.php` | P1 | ✅ | Auditable, ModelTrait 추가 |
-| `app/Services/ApprovalService.php` | P2 | ✅ | 48개 public 메서드 (tenant_id 스냅샷 포함) |
-| `app/Http/Controllers/Api/V1/ApprovalController.php` | P3 | ✅ | 24개 메서드, FormRequest 적용 |
-| `routes/api/v1/hr.php` | P3,P4 | ✅ | 45개 라우트 등록 |
-| `app/Http/Requests/Approval/*.php` | P3 | ✅ | 6개 (Approve, Cancel, Hold, PreDecide, DelegationStore, DelegationUpdate) |
-| `database/migrations/2026_03_11_*` | - | ✅ | approval_steps에 tenant_id + deleted_at 추가 |
-
-### 10.2 MNG 프로젝트 (`/home/aweso/sam/mng`) — 최소 수정
-
-| 파일 | 작업 | 상태 |
-|------|------|:----:|
-| `app/Models/Approvals/ApprovalStep.php` | SoftDeletes, tenant_id 추가 | ✅ |
-| `app/Services/ApprovalService.php` | tenant_id 스냅샷 로직 추가 | ✅ |
-
-### 10.3 DB 마이그레이션
-
-| 마이그레이션 | 대상 | 상태 |
-|------------|------|:----:|
-| `2026_03_11_100001_add_tenant_id_and_soft_deletes_to_approval_steps_table` | `approval_steps` | ✅ 개발/운영 배포 완료 |
-
-### 10.4 문서
-
-| 문서 | 경로 | 상태 |
-|------|------|:----:|
-| 프론트엔드 API 명세서 | `frontend/api-specs/approval-api.md` | ✅ 작성 완료 |
-
----
-
-## 11. 작업 순서 및 의존성
-
-```
-Phase 1: 모델 확장 ✅ 완료
-    │
-    ├──→ Phase 2: 서비스 워크플로우 ✅ 완료
-    │       │
-    │       └──→ Phase 3: 엔드포인트 추가 ✅ 완료
-    │
-    ├──→ Phase 4: 위임 시스템 ✅ 완료
-    │
-    └──→ Phase 5: Leave 연동 ❌ 미착수 (P2 완료 후 가능)
-            │
-            └──→ Phase 6: 테스트 ❌ 미착수 (전체 완료 후)
-```
-
-**남은 작업**: P5 (Leave 연동) → P6 (테스트 및 검증)
-
-### 11.1 추가 검증 필요 항목
-
-| 항목 | 설명 | 우선순위 |
-|------|------|:--------:|
-| 병렬 결재 | `parallel_group` 기반 동시 결재 로직이 API에서 동작하는지 검증 | 중간 |
-| 위임 inbox 통합 | inbox 조회 시 위임 대상 문서가 함께 조회되는지 검증 | 중간 |
-| 대결 처리 | 대리 결재 시 `acted_by`, `approval_type='delegated'` 기록 여부 | 중간 |
-
----
-
-## 12. 위험 요소 및 대응
-
-| 위험 | 영향도 | 대응 |
-|------|:------:|------|
-| API 기존 엔드포인트 호환성 깨짐 | 높음 | 기존 필드 제거 금지, 신규 필드만 추가 (nullable) |
-| MNG와 API 모델 divergence 심화 | 중간 | MNG 모델은 그대로 유지, API만 확장 |
-| 위임 + 결재함 조회 성능 저하 | 중간 | 위임 조회를 LEFT JOIN으로 최적화, 인덱스 확인 |
-| 반려 후 재상신 시 데이터 무결성 | 높음 | DB 트랜잭션으로 감싸기, rejection_history append-only |
-| 전결 시 Leave 연동 누락 | 중간 | preDecide()에도 completion 후크 추가 |
-
----
-
-## 13. 제외 범위
-
-| 항목 | 사유 |
-|------|------|
-| e-Sign (전자서명) | 별도 프로젝트로 관리 (`features/esign/`) |
-| MNG Blade 뷰 이식 | React에서 별도 구현 (프론트엔드 범위) |
-| MNG 서비스 수정 | MNG는 독립 동작 유지 |
-| React UI 구현 | 별도 프론트엔드 작업으로 분리 |
-| Swagger 문서 | 엔드포인트 추가 후 별도 작업 |
-
----
-
-## 관련 문서
-
-| 문서 | 경로 | 설명 |
-|------|------|------|
-| 프론트엔드 API 명세서 | `frontend/api-specs/approval-api.md` | 28개 엔드포인트 전체 명세 |
-| Document↔Approval 브릿지 | `dev/dev_plans/phase4-approval-integration-plan.md` | 완료된 Phase 4.2 작업 |
-| DB 스키마 (HR) | `system/database/hr.md` | 인사 관련 테이블 구조 |
-| DB 스키마 (문서) | `system/database/documents.md` | 문서/전자서명 테이블 구조 |
-| API 개발 규칙 | `dev/standards/api-rules.md` | Service-First 패턴 |
-| options 컬럼 정책 | `dev/standards/options-column-policy.md` | JSON 컬럼 규칙 |
-
----
-
-**최종 업데이트**: 2026-03-11
+# 결재관리 시스템 통합 계획서 — MNG 로직을 API로 통합
+
+> **작성일**: 2026-03-11
+> **상태**: P1~P4 완료 / P5~P6 미착수
+> **담당**: R&D실
+> **관련 문서**: [`phase4-approval-integration-plan.md`](./phase4-approval-integration-plan.md) (Document↔Approval 브릿지, 완료)
+
+---
+
+## 1. 개요
+
+### 1.1 배경
+
+MNG와 API에 이중 구현되어 있던 결재관리 시스템을 API로 통합하는 작업이다. **P1~P4는 완료되어 API가 MNG와 동등한 기능을 제공**한다.
+
+| 항목 | MNG (관리자 패널) | API (REST API) | 비고 |
+|------|------------------|----------------|------|
+| 결재 흐름 | ✅ 상신/승인/반려/회수/보류/전결/복사재기안 | ✅ 동일 | P2에서 완료 |
+| 위임 시스템 | ✅ 완전 구현 | ✅ CRUD 구현 | P4에서 완료 |
+| 병렬 결재 | ✅ `parallel_group` | ⚠️ 컬럼 존재, 로직 미확인 | 검증 필요 |
+| 결재자 스냅샷 | ✅ 이름/부서/직급 | ✅ 구현 완료 | P2에서 완료 |
+| 대결 처리 | ✅ `acted_by` | ⚠️ 컬럼 존재, 위임 inbox 통합 미확인 | 검증 필요 |
+| 반려 이력 | ✅ `rejection_history` | ✅ 구현 완료 | P2에서 완료 |
+| 뱃지 카운트 | ✅ 4종 뱃지 | ✅ 구현 완료 | P2에서 완료 |
+| 양식별 뷰 | ✅ 27개 Blade 파일 | ❌ (React 측 담당) | 범위 외 |
+| Leave 연동 | ✅ 결재 완료→휴가 자동 생성 | ❌ 미구현 | **P5 미착수** |
+| Document 동기화 | ❌ | ✅ `syncToLinkedDocument()` | API 고유 |
+| 현황 요약 API | ❌ | ✅ `draftsSummary()`, `inboxSummary()` | API 고유 |
+
+MNG에서 코드브릿지엑스(tenant_id=1)만 사용하던 결재 시스템을 **모든 테넌트가 API를 통해 동일하게 사용**할 수 있도록 통합한다.
+
+### 1.2 목표
+
+1. **API에 MNG의 고급 결재 기능을 모두 이식** — 보류/전결/위임/병렬결재/스냅샷/뱃지
+2. **MNG는 자체 서비스 유지** — MNG는 HTMX 기반 관리자 패널로, API 호출이 아닌 자체 서비스를 사용 (기존 동작 유지)
+3. **React(사용자 앱)에서 API를 통해 전체 결재 기능 사용 가능**
+4. **기존 데이터/동작에 영향 없음** — 하위 호환성 100% 유지
+
+### 1.3 핵심 원칙
+
+```
+✅ API 모델은 MNG 모델의 상위 호환이 되어야 한다
+✅ DB 마이그레이션은 API 프로젝트에서만 관리
+✅ MNG의 검증된 비즈니스 로직을 API에 이식
+✅ 기존 API 엔드포인트의 요청/응답 호환성 유지
+❌ MNG의 Blade 뷰 시스템은 이식 대상 아님 (React에서 별도 구현)
+❌ e-Sign(전자서명)은 이번 범위 제외 (별도 프로젝트)
+```
+
+---
+
+## 2. 현재 상태 (2026-03-11 기준)
+
+### 2.1 구현 현황 요약
+
+| 항목 | 수량 | 상태 |
+|------|------|------|
+| API 라우트 | 45개 | ✅ 전체 등록 완료 |
+| ApprovalController 메서드 | 24개 | ✅ 전체 구현 |
+| ApprovalService public 메서드 | 48개 | ✅ 전체 구현 |
+| FormRequest 클래스 | 6개 (Approval) + 2개 (Delegation) | ✅ 생성 완료 |
+| TODO/FIXME 잔존 | 0건 | ✅ |
+
+### 2.2 DB 테이블 현황
+
+모든 테이블은 API 마이그레이션으로 생성 완료. API 모델에서도 활용한다.
+
+| 테이블 | 핵심 컬럼 | DB 존재 | API 활용 | MNG 활용 |
+|--------|----------|:-------:|:-------:|:-------:|
+| `approvals` | `line_id`, `body`, `is_urgent`, `department_id` | ✅ | ✅ | ✅ |
+| | `drafter_read_at`, `resubmit_count`, `rejection_history` | ✅ | ✅ | ✅ |
+| | `recall_reason`, `parent_doc_id` | ✅ | ✅ | ✅ |
+| | `linkable_type/id` | ✅ | ✅ | ❌ |
+| `approval_steps` | `tenant_id`, `deleted_at` | ✅ | ✅ | ✅ |
+| | `parallel_group`, `acted_by` | ✅ | ⚠️ | ✅ |
+| | `approver_name/department/position` | ✅ | ✅ | ✅ |
+| | `approval_type` | ✅ | ✅ | ✅ |
+| `approval_forms` | `body_template` | ✅ | ✅ | ✅ |
+| `approval_delegations` | 전체 | ✅ | ✅ | ✅ |
+
+> **2026-03-11 추가 마이그레이션**: `approval_steps` 테이블에 `tenant_id` + `deleted_at` 컬럼 추가 (`BelongsToTenant`, `SoftDeletes` 적용)
+
+### 2.3 API 서비스 기능 현황
+
+| 기능 | API | MNG | 상태 |
+|------|:---:|:---:|:----:|
+| 기안함/결재함/참조함/완료함 조회 | ✅ | ✅ | 완료 |
+| 문서 CRUD | ✅ | ✅ | 완료 |
+| 상신/승인/반려/회수 | ✅ | ✅ | 완료 |
+| 보류 / 보류 해제 | ✅ | ✅ | 완료 |
+| 전결 (preDecide) | ✅ | ✅ | 완료 |
+| 복사 재기안 (copyForRedraft) | ✅ | ✅ | 완료 |
+| 뱃지 카운트 (badgeCounts) | ✅ | ✅ | 완료 |
+| 완료함 일괄 읽음 | ✅ | ✅ | 완료 |
+| 결재자 스냅샷 저장 | ✅ | ✅ | 완료 |
+| 반려 후 재상신 이력 | ✅ | ✅ | 완료 |
+| 위임 CRUD | ✅ | ✅ | 완료 |
+| 현황 요약 (summary) | ✅ | ❌ | API 고유 |
+| 참조 미열람 (markUnread) | ✅ | ❌ | API 고유 |
+| Document 동기화 | ✅ | ❌ | API 고유 |
+| **병렬 결재 (parallel_group)** | ⚠️ | ✅ | **검증 필요** |
+| **위임 inbox 통합 (대결 처리)** | ⚠️ | ✅ | **검증 필요** |
+| **Leave 연동** | ❌ | ✅ | **P5 미착수** |
+
+---
+
+## 3. 작업 범위 및 단계
+
+### 3.1 전체 단계 요약
+
+| Phase | 작업 | 상태 | 비고 |
+|:-----:|------|:----:|------|
+| **P1** | API 모델 확장 | ✅ 완료 | 모델 4개 수정/생성, ApprovalStep에 tenant_id+SoftDeletes 추가 |
+| **P2** | API 서비스 — 핵심 워크플로우 이식 | ✅ 완료 | 48개 public 메서드 구현 |
+| **P3** | API 엔드포인트 추가 | ✅ 완료 | 45개 라우트, 24개 컨트롤러 메서드, FormRequest 6개 |
+| **P4** | 위임(Delegation) 시스템 이식 | ✅ 완료 | CRUD 구현, FormRequest 2개 |
+| **P5** | Leave 연동 이식 | ❌ 미착수 | 결재 완료→휴가 자동 생성 |
+| **P6** | 테스트 및 검증 | ❌ 미착수 | 병렬 결재, 위임 inbox 통합 검증 포함 |
+
+---
+
+## 4. Phase 1 — API 모델 확장 ✅ 완료
+
+### 4.1 Approval 모델 (`api/app/Models/Tenants/Approval.php`)
+
+#### 4.1.1 상태 상수 추가
+
+```php
+// 기존
+const STATUS_DRAFT = 'draft';
+const STATUS_PENDING = 'pending';
+const STATUS_APPROVED = 'approved';
+const STATUS_REJECTED = 'rejected';
+const STATUS_CANCELLED = 'cancelled';
+
+// 추가
+const STATUS_ON_HOLD = 'on_hold';
+```
+
+#### 4.1.2 fillable 필드 확인
+
+현재 API 모델의 `$fillable`에 누락된 필드 추가:
+
+```php
+// 추가 대상 (DB에 이미 존재하는 컬럼)
+'line_id', 'body', 'is_urgent', 'department_id',
+'drafter_read_at', 'resubmit_count', 'rejection_history',
+'recall_reason', 'parent_doc_id'
+```
+
+#### 4.1.3 casts 확장
+
+```php
+// 추가
+'rejection_history' => 'array',
+'is_urgent' => 'boolean',
+'drafter_read_at' => 'datetime',
+```
+
+#### 4.1.4 관계 추가
+
+```php
+public function line(): BelongsTo
+{
+    return $this->belongsTo(ApprovalLine::class, 'line_id');
+}
+
+public function parentDocument(): BelongsTo
+{
+    return $this->belongsTo(Approval::class, 'parent_doc_id');
+}
+
+public function childDocuments(): HasMany
+{
+    return $this->hasMany(Approval::class, 'parent_doc_id');
+}
+
+public function department(): BelongsTo
+{
+    return $this->belongsTo(Department::class, 'department_id');
+}
+```
+
+#### 4.1.5 헬퍼 메서드 추가 (MNG에서 이식)
+
+```php
+public function isHoldable(): bool     // pending 상태에서 보류 가능
+public function isHoldReleasable(): bool // on_hold 상태에서 해제 가능
+public function isCopyable(): bool     // 완료/반려/회수 상태에서 복사 가능
+public function isDeletableBy(?User $user): bool // 특정 사용자가 삭제 가능한지
+public function getStatusColorAttribute(): string // 상태별 UI 색상
+```
+
+#### 4.1.6 스코프 추가
+
+```php
+public function scopeOnHold($query) // on_hold 상태 필터
+```
+
+---
+
+### 4.2 ApprovalStep 모델 (`api/app/Models/Tenants/ApprovalStep.php`)
+
+#### 4.2.1 상태 상수 추가
+
+```php
+const STATUS_ON_HOLD = 'on_hold'; // 추가
+```
+
+#### 4.2.2 fillable 필드 확인
+
+```php
+// 추가 대상
+'parallel_group', 'acted_by', 'approver_name',
+'approver_department', 'approver_position', 'approval_type'
+```
+
+#### 4.2.3 관계 추가
+
+```php
+public function actedBy(): BelongsTo
+{
+    return $this->belongsTo(User::class, 'acted_by');
+}
+```
+
+---
+
+### 4.3 ApprovalForm 모델 (`api/app/Models/Tenants/ApprovalForm.php`)
+
+#### 4.3.1 fillable 필드 확인
+
+```php
+// 추가 대상
+'body_template'
+```
+
+---
+
+### 4.4 ApprovalDelegation 모델 신규 생성
+
+```
+파일: api/app/Models/Tenants/ApprovalDelegation.php
+```
+
+MNG의 `ApprovalDelegation` 모델을 API에 생성한다.
+
+| 항목 | 내용 |
+|------|------|
+| Trait | `BelongsToTenant`, `SoftDeletes`, `Auditable` |
+| 관계 | `delegator()`, `delegate()` (BelongsTo User) |
+| 스코프 | `active()`, `currentlyActive()`, `forDelegator(userId)` |
+| 메서드 | `isEffective()` — 현재 유효한 위임인지 확인 |
+
+---
+
+### 4.5 수정 파일 목록 (Phase 1)
+
+| 파일 | 작업 | 유형 |
+|------|------|------|
+| `api/app/Models/Tenants/Approval.php` | 상수/fillable/cast/관계/메서드 추가 | 수정 |
+| `api/app/Models/Tenants/ApprovalStep.php` | 상수/fillable/관계 추가 | 수정 |
+| `api/app/Models/Tenants/ApprovalForm.php` | fillable 추가 | 수정 |
+| `api/app/Models/Tenants/ApprovalDelegation.php` | 신규 생성 | 신규 |
+
+---
+
+## 5. Phase 2 — API 서비스 핵심 워크플로우 이식 ✅ 완료
+
+### 5.1 보류 / 보류 해제
+
+**MNG 로직 참조**: `ApprovalService::hold()`, `releaseHold()`
+
+```
+보류 흐름:
+1. 현재 결재자만 보류 가능 (pending 상태)
+2. 해당 ApprovalStep.status → on_hold
+3. Approval.status → on_hold
+4. 보류 사유(comment) 기록
+
+보류 해제 흐름:
+1. 보류한 결재자만 해제 가능
+2. ApprovalStep.status → pending
+3. Approval.status → pending
+```
+
+#### 구현 위치: `api/app/Services/ApprovalService.php`
+
+```php
+public function hold(int $id, string $comment): Approval
+public function releaseHold(int $id): Approval
+```
+
+---
+
+### 5.2 전결 (Pre-Decide)
+
+**MNG 로직 참조**: `ApprovalService::preDecide()`
+
+```
+전결 흐름:
+1. 현재 결재자가 전결 처리
+2. 현재 ApprovalStep → approved (approval_type = 'pre_decided')
+3. 이후 모든 pending 단계 → skipped
+4. Approval.status → approved
+5. completed_at 설정
+```
+
+```php
+public function preDecide(int $id, ?string $comment = null): Approval
+```
+
+---
+
+### 5.3 복사 재기안 (Copy for Redraft)
+
+**MNG 로직 참조**: `ApprovalService::copyForRedraft()`
+
+```
+복사 재기안 흐름:
+1. 완료/반려/회수된 문서만 대상
+2. 원본 문서의 content, form_id, title 등 복사
+3. 새 Approval 생성 (status = draft)
+4. parent_doc_id = 원본 문서 ID
+5. 결재선(steps)은 복사하지 않음 (새로 설정)
+```
+
+```php
+public function copyForRedraft(int $id): Approval
+```
+
+---
+
+### 5.4 결재자 스냅샷 저장
+
+**MNG 로직 참조**: `ApprovalService::saveApprovalSteps()`
+
+결재 단계 생성 시 결재자의 **현재 시점** 이름/부서/직급을 스냅샷으로 저장한다.
+
+```php
+private function createApprovalSteps(Approval $approval, array $steps): void
+{
+    foreach ($steps as $index => $step) {
+        $user = User::find($step['approver_id']);
+        ApprovalStep::create([
+            // ... 기존 필드 ...
+            'approver_name' => $user?->name,
+            'approver_department' => $user?->department?->name,
+            'approver_position' => $user?->position_name,
+        ]);
+    }
+}
+```
+
+---
+
+### 5.5 반려 후 재상신 이력 관리
+
+**MNG 로직 참조**: `ApprovalService::submit()` (재상신 분기)
+
+```
+재상신 흐름 (rejected → pending):
+1. 모든 ApprovalStep.status → pending으로 초기화
+2. rejection_history JSON에 반려 이력 추가:
+   {
+     "round": N,
+     "approver_name": "홍길동",
+     "approver_position": "팀장",
+     "comment": "반려 사유",
+     "rejected_at": "2026-03-11 14:30:00"
+   }
+3. resubmit_count += 1
+4. Approval.status → pending
+```
+
+기존 `submit()` 메서드에 재상신 분기를 추가한다.
+
+---
+
+### 5.6 뱃지 카운트 API
+
+**MNG 로직 참조**: `ApprovalService::getBadgeCounts()`
+
+```php
+public function badgeCounts(int $userId): array
+{
+    return [
+        'pending' => /* 현재 내 차례인 결재 대기 건수 */,
+        'draft' => /* 내 임시저장 건수 */,
+        'reference_unread' => /* 참조 미열람 건수 */,
+        'completed_unread' => /* 완료 미확인 건수 (drafter_read_at IS NULL) */,
+    ];
+}
+```
+
+---
+
+### 5.7 완료함 일괄 읽음
+
+```php
+public function markCompletedAsRead(int $userId): int
+{
+    return Approval::where('drafter_id', $userId)
+        ->whereIn('status', [self::STATUS_APPROVED, self::STATUS_REJECTED, self::STATUS_CANCELLED])
+        ->whereNull('drafter_read_at')
+        ->update(['drafter_read_at' => now()]);
+}
+```
+
+---
+
+### 5.8 회수 시 recall_reason 저장
+
+기존 `cancel()` 메서드에 `recall_reason` 파라미터를 추가한다.
+
+```php
+public function cancel(int $id, ?string $reason = null): Approval
+```
+
+---
+
+### 5.9 수정 파일 목록 (Phase 2)
+
+| 파일 | 작업 |
+|------|------|
+| `api/app/Services/ApprovalService.php` | `hold()`, `releaseHold()`, `preDecide()`, `copyForRedraft()`, `badgeCounts()`, `markCompletedAsRead()` 추가, `submit()` 재상신 분기 추가, `cancel()` reason 파라미터 추가, `createApprovalSteps()` 스냅샷 로직 추가 |
+
+---
+
+## 6. Phase 3 — API 엔드포인트 추가 ✅ 완료
+
+### 6.1 신규 엔드포인트 목록
+
+| Method | URL | 서비스 메서드 | 설명 |
+|--------|-----|-------------|------|
+| `POST` | `/v1/approvals/{id}/hold` | `hold()` | 보류 |
+| `POST` | `/v1/approvals/{id}/release-hold` | `releaseHold()` | 보류 해제 |
+| `POST` | `/v1/approvals/{id}/pre-decide` | `preDecide()` | 전결 |
+| `POST` | `/v1/approvals/{id}/copy-for-redraft` | `copyForRedraft()` | 복사 재기안 |
+| `GET` | `/v1/approvals/badge-counts` | `badgeCounts()` | 뱃지 카운트 |
+| `POST` | `/v1/approvals/mark-completed-read` | `markCompletedAsRead()` | 완료 일괄 읽음 |
+| `GET` | `/v1/approvals/completed` | `completed()` | 완료함 목록 |
+| `GET` | `/v1/approvals/completed/summary` | `completedSummary()` | 완료함 현황 |
+
+### 6.2 기존 엔드포인트 수정
+
+| Method | URL | 변경 내용 |
+|--------|-----|----------|
+| `POST` | `/v1/approvals/{id}/cancel` | `reason` 파라미터 추가 |
+| `POST` | `/v1/approvals/{id}/submit` | 재상신(rejected→pending) 분기 처리 |
+| `GET` | `/v1/approvals/{id}` | 응답에 `line`, `department`, `parentDocument` 포함 |
+
+### 6.3 FormRequest 추가
+
+| 파일 | 용도 |
+|------|------|
+| `HoldRequest.php` | `comment` 필수 검증 |
+| `PreDecideRequest.php` | `comment` 선택 검증 |
+| `CancelRequest.php` 수정 | `reason` 선택 검증 추가 |
+
+### 6.4 수정 파일 목록 (Phase 3)
+
+| 파일 | 작업 | 유형 |
+|------|------|------|
+| `api/app/Http/Controllers/Api/V1/ApprovalController.php` | 6개 메서드 추가 | 수정 |
+| `api/routes/api/v1/hr.php` | 8개 라우트 추가 | 수정 |
+| `api/app/Http/Requests/V1/Approval/HoldRequest.php` | 신규 | 신규 |
+| `api/app/Http/Requests/V1/Approval/PreDecideRequest.php` | 신규 | 신규 |
+| `api/app/Http/Requests/V1/Approval/CancelRequest.php` | reason 추가 | 수정 |
+
+---
+
+## 7. Phase 4 — 위임(Delegation) 시스템 이식 ✅ 완료
+
+### 7.1 개요
+
+결재자가 부재 시(출장, 휴가) 대리인에게 결재 권한을 위임하는 시스템이다.
+
+### 7.2 위임 CRUD API
+
+| Method | URL | 설명 |
+|--------|-----|------|
+| `GET` | `/v1/approval-delegations` | 위임 목록 |
+| `POST` | `/v1/approval-delegations` | 위임 생성 |
+| `GET` | `/v1/approval-delegations/{id}` | 위임 상세 |
+| `PATCH` | `/v1/approval-delegations/{id}` | 위임 수정 |
+| `DELETE` | `/v1/approval-delegations/{id}` | 위임 삭제 |
+
+### 7.3 위임 적용 로직
+
+결재함(inbox) 조회 시 위임 대상도 함께 조회한다:
+
+```
+inbox 조회 흐름:
+1. 내가 직접 결재자인 문서 조회 (기존)
+2. + 내가 현재 유효한 위임의 대리인인 경우, 위임자의 결재 대기 문서도 조회
+3. 대리 결재 시 acted_by = 대리인 ID, approval_type = 'delegated'
+```
+
+### 7.4 수정 파일 목록 (Phase 4)
+
+| 파일 | 작업 | 유형 |
+|------|------|------|
+| `api/app/Http/Controllers/Api/V1/ApprovalDelegationController.php` | 신규 | 신규 |
+| `api/app/Services/ApprovalDelegationService.php` | 신규 | 신규 |
+| `api/app/Http/Requests/V1/ApprovalDelegation/*.php` | FormRequest 3개 | 신규 |
+| `api/routes/api/v1/hr.php` | 위임 라우트 추가 | 수정 |
+| `api/app/Services/ApprovalService.php` | `inbox()` 위임 조회 통합 | 수정 |
+
+---
+
+## 8. Phase 5 — Leave 연동 이식 ❌ 미착수
+
+### 8.1 개요
+
+MNG에서는 휴가 신청 결재가 완료되면 자동으로 Leave 레코드를 생성/승인한다.
+
+### 8.2 연동 흐름
+
+```
+결재 승인 완료 (approval_forms.code = 'leave')
+  └─ handleApprovalCompleted()
+     ├─ approval.content에서 leave_type, start_date, end_date 추출
+     ├─ Leave 레코드 생성 (status = approved)
+     └─ approval_id로 연결
+
+결재 반려/회수
+  └─ handleApprovalRejected/Cancelled()
+     └─ 연결된 Leave 있으면 상태 동기화 (cancelled)
+```
+
+### 8.3 수정 파일 목록 (Phase 5)
+
+| 파일 | 작업 |
+|------|------|
+| `api/app/Services/ApprovalService.php` | `approve()`, `reject()`, `cancel()` 후크에 Leave 동기화 추가 |
+
+---
+
+## 9. Phase 6 — 테스트 및 검증 ❌ 미착수
+
+### 9.1 테스트 시나리오
+
+| # | 시나리오 | 검증 항목 |
+|---|---------|----------|
+| T1 | 기본 결재 흐름 | 상신→승인→완료, 스냅샷 저장 확인 |
+| T2 | 반려 후 재상신 | rejection_history 저장, resubmit_count 증가, 단계 초기화 |
+| T3 | 보류/보류 해제 | on_hold 상태 전환, 보류 사유 기록 |
+| T4 | 전결 | 이후 단계 skipped, 즉시 완료 |
+| T5 | 회수 | recall_reason 저장, 미처리 단계 skipped |
+| T6 | 복사 재기안 | 새 draft 생성, parent_doc_id 연결 |
+| T7 | 위임 — 생성/조회 | CRUD 정상 동작, 기간 검증 |
+| T8 | 위임 — 대결 처리 | inbox에 위임 문서 표시, acted_by 기록 |
+| T9 | 뱃지 카운트 | 4종 카운트 정확성 |
+| T10 | Leave 연동 | 휴가 결재 완료→Leave 자동 생성 |
+| T11 | Document 동기화 | 기존 syncToLinkedDocument 정상 동작 유지 |
+| T12 | 하위 호환성 | 기존 API 요청/응답 형식 변경 없음 확인 |
+
+### 9.2 데이터 마이그레이션
+
+> **주의**: DB 스키마 변경이 없으므로 데이터 마이그레이션은 불필요하다.
+> 기존 데이터는 새 필드가 null인 상태로 정상 동작한다.
+
+---
+
+## 10. 완료된 작업 요약
+
+### 10.1 API 프로젝트 (`/home/aweso/sam/api`) — P1~P4 완료
+
+| 파일 | Phase | 상태 | 작업 내용 |
+|------|:-----:|:----:|----------|
+| `app/Models/Tenants/Approval.php` | P1 | ✅ | 상수/fillable/cast/관계/메서드 추가 |
+| `app/Models/Tenants/ApprovalStep.php` | P1 | ✅ | BelongsToTenant, SoftDeletes, tenant_id 추가 |
+| `app/Models/Tenants/ApprovalForm.php` | P1 | ✅ | ModelTrait 추가, fillable 확장 |
+| `app/Models/Tenants/ApprovalDelegation.php` | P1 | ✅ | Auditable, ModelTrait 추가 |
+| `app/Services/ApprovalService.php` | P2 | ✅ | 48개 public 메서드 (tenant_id 스냅샷 포함) |
+| `app/Http/Controllers/Api/V1/ApprovalController.php` | P3 | ✅ | 24개 메서드, FormRequest 적용 |
+| `routes/api/v1/hr.php` | P3,P4 | ✅ | 45개 라우트 등록 |
+| `app/Http/Requests/Approval/*.php` | P3 | ✅ | 6개 (Approve, Cancel, Hold, PreDecide, DelegationStore, DelegationUpdate) |
+| `database/migrations/2026_03_11_*` | - | ✅ | approval_steps에 tenant_id + deleted_at 추가 |
+
+### 10.2 MNG 프로젝트 (`/home/aweso/sam/mng`) — 최소 수정
+
+| 파일 | 작업 | 상태 |
+|------|------|:----:|
+| `app/Models/Approvals/ApprovalStep.php` | SoftDeletes, tenant_id 추가 | ✅ |
+| `app/Services/ApprovalService.php` | tenant_id 스냅샷 로직 추가 | ✅ |
+
+### 10.3 DB 마이그레이션
+
+| 마이그레이션 | 대상 | 상태 |
+|------------|------|:----:|
+| `2026_03_11_100001_add_tenant_id_and_soft_deletes_to_approval_steps_table` | `approval_steps` | ✅ 개발/운영 배포 완료 |
+
+### 10.4 문서
+
+| 문서 | 경로 | 상태 |
+|------|------|:----:|
+| 프론트엔드 API 명세서 | `frontend/api-specs/approval-api.md` | ✅ 작성 완료 |
+
+---
+
+## 11. 작업 순서 및 의존성
+
+```
+Phase 1: 모델 확장 ✅ 완료
+    │
+    ├──→ Phase 2: 서비스 워크플로우 ✅ 완료
+    │       │
+    │       └──→ Phase 3: 엔드포인트 추가 ✅ 완료
+    │
+    ├──→ Phase 4: 위임 시스템 ✅ 완료
+    │
+    └──→ Phase 5: Leave 연동 ❌ 미착수 (P2 완료 후 가능)
+            │
+            └──→ Phase 6: 테스트 ❌ 미착수 (전체 완료 후)
+```
+
+**남은 작업**: P5 (Leave 연동) → P6 (테스트 및 검증)
+
+### 11.1 추가 검증 필요 항목
+
+| 항목 | 설명 | 우선순위 |
+|------|------|:--------:|
+| 병렬 결재 | `parallel_group` 기반 동시 결재 로직이 API에서 동작하는지 검증 | 중간 |
+| 위임 inbox 통합 | inbox 조회 시 위임 대상 문서가 함께 조회되는지 검증 | 중간 |
+| 대결 처리 | 대리 결재 시 `acted_by`, `approval_type='delegated'` 기록 여부 | 중간 |
+
+---
+
+## 12. 위험 요소 및 대응
+
+| 위험 | 영향도 | 대응 |
+|------|:------:|------|
+| API 기존 엔드포인트 호환성 깨짐 | 높음 | 기존 필드 제거 금지, 신규 필드만 추가 (nullable) |
+| MNG와 API 모델 divergence 심화 | 중간 | MNG 모델은 그대로 유지, API만 확장 |
+| 위임 + 결재함 조회 성능 저하 | 중간 | 위임 조회를 LEFT JOIN으로 최적화, 인덱스 확인 |
+| 반려 후 재상신 시 데이터 무결성 | 높음 | DB 트랜잭션으로 감싸기, rejection_history append-only |
+| 전결 시 Leave 연동 누락 | 중간 | preDecide()에도 completion 후크 추가 |
+
+---
+
+## 13. 제외 범위
+
+| 항목 | 사유 |
+|------|------|
+| e-Sign (전자서명) | 별도 프로젝트로 관리 (`features/esign/`) |
+| MNG Blade 뷰 이식 | React에서 별도 구현 (프론트엔드 범위) |
+| MNG 서비스 수정 | MNG는 독립 동작 유지 |
+| React UI 구현 | 별도 프론트엔드 작업으로 분리 |
+| Swagger 문서 | 엔드포인트 추가 후 별도 작업 |
+
+---
+
+## 관련 문서
+
+| 문서 | 경로 | 설명 |
+|------|------|------|
+| 프론트엔드 API 명세서 | `frontend/api-specs/approval-api.md` | 28개 엔드포인트 전체 명세 |
+| Document↔Approval 브릿지 | `dev/dev_plans/phase4-approval-integration-plan.md` | 완료된 Phase 4.2 작업 |
+| DB 스키마 (HR) | `system/database/hr.md` | 인사 관련 테이블 구조 |
+| DB 스키마 (문서) | `system/database/documents.md` | 문서/전자서명 테이블 구조 |
+| API 개발 규칙 | `dev/standards/api-rules.md` | Service-First 패턴 |
+| options 컬럼 정책 | `dev/standards/options-column-policy.md` | JSON 컬럼 규칙 |
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/dev/dev_plans/barobill-service-launch-plan.md b/dev/dev_plans/barobill-service-launch-plan.md
index 860a120..ff44c41 100644
--- a/dev/dev_plans/barobill-service-launch-plan.md
+++ b/dev/dev_plans/barobill-service-launch-plan.md
@@ -1,242 +1,242 @@
-# 바로빌 서비스 출시 단계별 준비 계획
-
-> **작성일**: 2026-03-17
-> **상태**: 계획 수립
-> **담당**: R&D실
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-MNG에서 운영 중인 바로빌 연동 시스템을 서비스(API+React)로 이관하여, 멀티테넌트 고객이 직접 사용할 수 있는 SaaS 형태로 출시한다.
-
-### 1.2 현재 상태
-
-- **MNG (백오피스)**: 바로빌 SOAP 연동 완료, tenant_id=1 (코드브릿지엑스)에서 실무 운영 중
-- **API**: DB 모델 15개 + REST API 42개 엔드포인트 구현 완료 (데이터 조회/분개용)
-- **React**: 바로빌 설정 페이지 기본 구현
-
-### 1.3 목표
-
-고객(테넌트)이 SAM 서비스에서 바로빌 기능을 직접 설정하고 사용할 수 있도록 한다:
-- 계좌조회, 카드내역, 홈택스 세금계산서 자동 수집
-- 전자세금계산서 발행
-- 카카오톡/SMS 알림
-
----
-
-## 2. 단계별 로드맵
-
-```
-Phase 1          Phase 2          Phase 3          Phase 4
-SOAP 이관        UI 구현          베타테스트        정식 출시
-(API 개발)       (React 개발)     (내부→외부)       (온보딩 가동)
-───────────── → ───────────── → ───────────── → ─────────────
-```
-
----
-
-## 3. Phase 1: SOAP 연동 이관 (API 개발)
-
-> **핵심**: MNG의 BarobillService를 API로 이관하여 멀티테넌트 지원
-
-### 3.1 작업 목록
-
-| # | 작업 | 상세 | 난이도 |
-|---|------|------|--------|
-| 1-1 | BarobillService 이관 | MNG 1,761줄 → API로 이동, 멀티테넌트 리팩토링 | 상 |
-| 1-2 | 회원사 관리 API | 등록/수정/조회/상태확인 엔드포인트 | 중 |
-| 1-3 | 인증서 관리 API | 등록URL/유효성/만료일 조회 엔드포인트 | 중 |
-| 1-4 | 계좌 관리 API | 등록/목록/입출금 조회 엔드포인트 | 중 |
-| 1-5 | 카드 관리 API | 등록/수정/해지/사용내역 조회 엔드포인트 | 중 |
-| 1-6 | 세금계산서 발행 API | 작성/발행/조회 엔드포인트 | 상 |
-| 1-7 | 동기화 스케줄러 | 은행/카드/홈택스 자동 수집 (Queue Job) | 중 |
-| 1-8 | 테스트/운영 모드 전환 API | 회원사별 server_mode 전환 | 하 |
-
-### 3.2 기술 과제
-
-| 과제 | 설명 | 대응 방안 |
-|------|------|----------|
-| CERTKEY 관리 | 현재 전역 1개 → 멀티테넌트 대응 필요 | 바로빌 파트너 계약 구조 확인 후 결정 |
-| PHP SOAP 확장 | API 서버에 `php-soap` 설치 필요 | Docker/서버 환경 확인 |
-| 암호화 키 공유 | MNG/API 간 `APP_KEY` 동일해야 복호화 가능 | 현재 동일 키 사용 중 (확인 필요) |
-| 동기화 부하 | 테넌트 수 증가 시 SOAP 호출량 증가 | Queue 분산, 호출 간격 조절 |
-
-### 3.3 환경 준비
-
-```bash
-# API 서버에 PHP SOAP 확장 확인
-php -m | grep soap
-
-# 없으면 설치 (개발 서버 Level 2)
-sudo apt install php8.4-soap
-sudo systemctl restart php8.4-fpm
-
-# .env 설정 추가
-BAROBILL_CERT_KEY_TEST=<테스트 인증키>
-BAROBILL_CERT_KEY_PROD=<운영 인증키>
-BAROBILL_CORP_NUM=<파트너 사업자번호>
-BAROBILL_TEST_MODE=true
-```
-
----
-
-## 4. Phase 2: UI 구현 (React 개발)
-
-> **핵심**: 고객이 직접 바로빌을 설정하고 데이터를 조회할 수 있는 화면
-
-### 4.1 작업 목록
-
-| # | 작업 | 상세 | 난이도 |
-|---|------|------|--------|
-| 2-1 | 바로빌 설정 페이지 | 회원사 등록/수정, 서버 모드 표시 | 중 |
-| 2-2 | 인증서 관리 화면 | 등록 URL 안내, 유효기간 표시, 갱신 알림 | 중 |
-| 2-3 | 계좌 관리 화면 | 등록 계좌 목록, 등록 URL 안내 | 중 |
-| 2-4 | 카드 관리 화면 | 등록 카드 목록, 추가/해지 | 중 |
-| 2-5 | 카드 거래내역 조회 | 기간별 조회, 분개 연동, 숨김/분할 | 상 |
-| 2-6 | 은행 거래내역 조회 | 기간별 조회, 분개 연동, 오버라이드/분할 | 상 |
-| 2-7 | 홈택스 세금계산서 | 매출/매입 조회, 분개 연동 | 중 |
-| 2-8 | 세금계산서 발행 화면 | 작성/발행 폼, 미리보기 | 상 |
-
-### 4.2 화면 구성 (메뉴 구조)
-
-```
-재무관리
-├─ 계좌관리
-│  ├─ 보유계좌 관리 (바로빌 계좌 등록 포함)
-│  └─ 계좌 입출금 내역
-├─ 카드관리
-│  ├─ 법인카드 관리 (바로빌 카드 등록 포함)
-│  └─ 카드 사용내역
-├─ 세금계산서
-│  ├─ 매출 세금계산서
-│  ├─ 매입 세금계산서
-│  └─ 세금계산서 발행
-└─ 설정
-   └─ 바로빌 연동 설정 (인증서, 모드, 충전잔액)
-```
-
----
-
-## 5. Phase 3: 베타테스트
-
-> **핵심**: 내부 → 외부 순서로 검증, 테스트 모드 사용
-
-### 5.1 내부 베타테스트
-
-| 항목 | 내용 |
-|------|------|
-| **대상** | tenant_id=1 (코드브릿지엑스 본사) |
-| **기간** | 2주 |
-| **모드** | 테스트 모드 |
-| **검증 항목** | 전체 기능 동작, UI/UX, 데이터 정합성 |
-| **비교 기준** | MNG 운영 데이터와 서비스 데이터 일치 확인 |
-
-**내부 베타 체크리스트**:
-
-- [ ] 회원사 등록/수정 정상 동작
-- [ ] 인증서 등록 URL 정상 접근
-- [ ] 계좌 등록 및 입출금 내역 조회
-- [ ] 카드 등록 및 사용내역 조회
-- [ ] 홈택스 매출/매입 세금계산서 수집
-- [ ] 세금계산서 발행 (테스트 서버)
-- [ ] 분개 연동 정상 동작
-- [ ] 동기화 스케줄러 자동 수집 확인
-- [ ] MNG 데이터와 서비스 데이터 일치
-
-### 5.2 외부 베타테스트
-
-| 항목 | 내용 |
-|------|------|
-| **대상** | 선별 고객사 2~3곳 |
-| **기간** | 2~4주 |
-| **모드** | 테스트 모드 |
-| **검증 항목** | 실사용 시나리오, 다양한 사업자 유형, 피드백 수집 |
-
-**외부 베타 체크리스트**:
-
-- [ ] 다양한 사업자번호로 회원 등록
-- [ ] 다양한 은행/카드사 연동 확인
-- [ ] 고객 직접 인증서/계좌/카드 등록 가능 확인
-- [ ] 고객 피드백 수집 및 반영
-- [ ] 성능 (다수 테넌트 동시 동기화)
-
----
-
-## 6. Phase 4: 정식 출시
-
-> **핵심**: 운영 모드 전환, 과금 시작, 온보딩 프로세스 가동
-
-### 6.1 출시 준비 체크리스트
-
-**인프라**:
-- [ ] API 서버 `php-soap` 확장 설치 확인
-- [ ] 운영 `.env`에 `BAROBILL_CERT_KEY_PROD`, `BAROBILL_CORP_NUM` 설정
-- [ ] `BAROBILL_TEST_MODE=false` 설정
-- [ ] 동기화 스케줄러 Supervisor 등록
-- [ ] 바로빌 운영 CERTKEY 충전잔액 확보
-
-**과금**:
-- [ ] `barobill_pricing_policies` 요금 정책 데이터 입력
-- [ ] 월정액 구독 자동 과금 배치 등록 (매월 1일)
-- [ ] 과금 내역 고객 조회 화면 (선택)
-
-**운영**:
-- [ ] 인증서 만료 알림 (이메일/카카오톡)
-- [ ] 충전잔액 부족 알림
-- [ ] 동기화 실패 알림 및 재시도 로직
-- [ ] 바로빌 장애 시 대응 매뉴얼
-
-### 6.2 온보딩 프로세스 정립
-
-정식 출시 후 신규 고객 가입 시:
-
-```
-계약 → 테넌트 생성 → 회원등록(테스트) → 인증서/계좌/카드 → 검증 → 운영전환 → 실무사용
-```
-
-> 상세 프로세스: `features/barobill/tenant-onboarding.md` 참조
-
----
-
-## 7. 바로빌 파트너 정책 확인 필요 사항
-
-> **경고: 개발 착수 전 바로빌 측에 확인해야 할 사항**
-
-| # | 확인 사항 | 이유 | 현재 상태 |
-|---|----------|------|----------|
-| 1 | 멀티테넌트 CERTKEY 구조 | 파트너 1개 키로 다수 회원사 관리 가능한지 | 미확인 |
-| 2 | 테스트 서버 제한 | 테스트 API 호출 횟수/기간 제한 | 미확인 |
-| 3 | 과금 구조 | 파트너 단가표 (건당/월정액) | 미확인 |
-| 4 | SLA | 바로빌 API 가용성 보장 수준 | 미확인 |
-| 5 | 회원사 대량 등록 | 일괄 등록 API 또는 제한 | 미확인 |
-| 6 | 인증서 대리 등록 | 고객 대신 등록 가능 여부 | 미확인 |
-
----
-
-## 8. 리스크 및 대응
-
-| 리스크 | 영향 | 대응 |
-|--------|------|------|
-| 바로빌 API 장애 | 거래 데이터 수집 중단 | 재시도 로직 + 장애 알림 |
-| 인증서 만료 | 계좌/세금계산서 조회 불가 | 만료 30일 전 알림 |
-| SOAP 호출 지연 | 페이지 응답 지연 | 비동기 Queue 처리 |
-| 테넌트 급증 | 동기화 부하 | 호출 간격 분산, 우선순위 큐 |
-| 충전잔액 부족 | API 호출 실패 | 잔액 모니터링 + 자동 알림 |
-
----
-
-## 관련 문서
-
-| 문서 | 설명 |
-|------|------|
-| [바로빌 연동 시스템](../../features/barobill/README.md) | 전체 구조, 모드, 과금 |
-| [테넌트 온보딩](../../features/barobill/tenant-onboarding.md) | 온보딩 6단계 프로세스 |
-| [바로빌 API 명세](../../frontend/api-specs/barobill-api.md) | REST API 42개 엔드포인트 |
-| [이관 현황](../../system/migration-status.md) | MNG→API+React 전체 이관 현황 |
-
----
-
-**최종 업데이트**: 2026-03-17
+# 바로빌 서비스 출시 단계별 준비 계획
+
+> **작성일**: 2026-03-17
+> **상태**: 계획 수립
+> **담당**: R&D실
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+MNG에서 운영 중인 바로빌 연동 시스템을 서비스(API+React)로 이관하여, 멀티테넌트 고객이 직접 사용할 수 있는 SaaS 형태로 출시한다.
+
+### 1.2 현재 상태
+
+- **MNG (백오피스)**: 바로빌 SOAP 연동 완료, tenant_id=1 (코드브릿지엑스)에서 실무 운영 중
+- **API**: DB 모델 15개 + REST API 42개 엔드포인트 구현 완료 (데이터 조회/분개용)
+- **React**: 바로빌 설정 페이지 기본 구현
+
+### 1.3 목표
+
+고객(테넌트)이 SAM 서비스에서 바로빌 기능을 직접 설정하고 사용할 수 있도록 한다:
+- 계좌조회, 카드내역, 홈택스 세금계산서 자동 수집
+- 전자세금계산서 발행
+- 카카오톡/SMS 알림
+
+---
+
+## 2. 단계별 로드맵
+
+```
+Phase 1          Phase 2          Phase 3          Phase 4
+SOAP 이관        UI 구현          베타테스트        정식 출시
+(API 개발)       (React 개발)     (내부→외부)       (온보딩 가동)
+───────────── → ───────────── → ───────────── → ─────────────
+```
+
+---
+
+## 3. Phase 1: SOAP 연동 이관 (API 개발)
+
+> **핵심**: MNG의 BarobillService를 API로 이관하여 멀티테넌트 지원
+
+### 3.1 작업 목록
+
+| # | 작업 | 상세 | 난이도 |
+|---|------|------|--------|
+| 1-1 | BarobillService 이관 | MNG 1,761줄 → API로 이동, 멀티테넌트 리팩토링 | 상 |
+| 1-2 | 회원사 관리 API | 등록/수정/조회/상태확인 엔드포인트 | 중 |
+| 1-3 | 인증서 관리 API | 등록URL/유효성/만료일 조회 엔드포인트 | 중 |
+| 1-4 | 계좌 관리 API | 등록/목록/입출금 조회 엔드포인트 | 중 |
+| 1-5 | 카드 관리 API | 등록/수정/해지/사용내역 조회 엔드포인트 | 중 |
+| 1-6 | 세금계산서 발행 API | 작성/발행/조회 엔드포인트 | 상 |
+| 1-7 | 동기화 스케줄러 | 은행/카드/홈택스 자동 수집 (Queue Job) | 중 |
+| 1-8 | 테스트/운영 모드 전환 API | 회원사별 server_mode 전환 | 하 |
+
+### 3.2 기술 과제
+
+| 과제 | 설명 | 대응 방안 |
+|------|------|----------|
+| CERTKEY 관리 | 현재 전역 1개 → 멀티테넌트 대응 필요 | 바로빌 파트너 계약 구조 확인 후 결정 |
+| PHP SOAP 확장 | API 서버에 `php-soap` 설치 필요 | Docker/서버 환경 확인 |
+| 암호화 키 공유 | MNG/API 간 `APP_KEY` 동일해야 복호화 가능 | 현재 동일 키 사용 중 (확인 필요) |
+| 동기화 부하 | 테넌트 수 증가 시 SOAP 호출량 증가 | Queue 분산, 호출 간격 조절 |
+
+### 3.3 환경 준비
+
+```bash
+# API 서버에 PHP SOAP 확장 확인
+php -m | grep soap
+
+# 없으면 설치 (개발 서버 Level 2)
+sudo apt install php8.4-soap
+sudo systemctl restart php8.4-fpm
+
+# .env 설정 추가
+BAROBILL_CERT_KEY_TEST=<테스트 인증키>
+BAROBILL_CERT_KEY_PROD=<운영 인증키>
+BAROBILL_CORP_NUM=<파트너 사업자번호>
+BAROBILL_TEST_MODE=true
+```
+
+---
+
+## 4. Phase 2: UI 구현 (React 개발)
+
+> **핵심**: 고객이 직접 바로빌을 설정하고 데이터를 조회할 수 있는 화면
+
+### 4.1 작업 목록
+
+| # | 작업 | 상세 | 난이도 |
+|---|------|------|--------|
+| 2-1 | 바로빌 설정 페이지 | 회원사 등록/수정, 서버 모드 표시 | 중 |
+| 2-2 | 인증서 관리 화면 | 등록 URL 안내, 유효기간 표시, 갱신 알림 | 중 |
+| 2-3 | 계좌 관리 화면 | 등록 계좌 목록, 등록 URL 안내 | 중 |
+| 2-4 | 카드 관리 화면 | 등록 카드 목록, 추가/해지 | 중 |
+| 2-5 | 카드 거래내역 조회 | 기간별 조회, 분개 연동, 숨김/분할 | 상 |
+| 2-6 | 은행 거래내역 조회 | 기간별 조회, 분개 연동, 오버라이드/분할 | 상 |
+| 2-7 | 홈택스 세금계산서 | 매출/매입 조회, 분개 연동 | 중 |
+| 2-8 | 세금계산서 발행 화면 | 작성/발행 폼, 미리보기 | 상 |
+
+### 4.2 화면 구성 (메뉴 구조)
+
+```
+재무관리
+├─ 계좌관리
+│  ├─ 보유계좌 관리 (바로빌 계좌 등록 포함)
+│  └─ 계좌 입출금 내역
+├─ 카드관리
+│  ├─ 법인카드 관리 (바로빌 카드 등록 포함)
+│  └─ 카드 사용내역
+├─ 세금계산서
+│  ├─ 매출 세금계산서
+│  ├─ 매입 세금계산서
+│  └─ 세금계산서 발행
+└─ 설정
+   └─ 바로빌 연동 설정 (인증서, 모드, 충전잔액)
+```
+
+---
+
+## 5. Phase 3: 베타테스트
+
+> **핵심**: 내부 → 외부 순서로 검증, 테스트 모드 사용
+
+### 5.1 내부 베타테스트
+
+| 항목 | 내용 |
+|------|------|
+| **대상** | tenant_id=1 (코드브릿지엑스 본사) |
+| **기간** | 2주 |
+| **모드** | 테스트 모드 |
+| **검증 항목** | 전체 기능 동작, UI/UX, 데이터 정합성 |
+| **비교 기준** | MNG 운영 데이터와 서비스 데이터 일치 확인 |
+
+**내부 베타 체크리스트**:
+
+- [ ] 회원사 등록/수정 정상 동작
+- [ ] 인증서 등록 URL 정상 접근
+- [ ] 계좌 등록 및 입출금 내역 조회
+- [ ] 카드 등록 및 사용내역 조회
+- [ ] 홈택스 매출/매입 세금계산서 수집
+- [ ] 세금계산서 발행 (테스트 서버)
+- [ ] 분개 연동 정상 동작
+- [ ] 동기화 스케줄러 자동 수집 확인
+- [ ] MNG 데이터와 서비스 데이터 일치
+
+### 5.2 외부 베타테스트
+
+| 항목 | 내용 |
+|------|------|
+| **대상** | 선별 고객사 2~3곳 |
+| **기간** | 2~4주 |
+| **모드** | 테스트 모드 |
+| **검증 항목** | 실사용 시나리오, 다양한 사업자 유형, 피드백 수집 |
+
+**외부 베타 체크리스트**:
+
+- [ ] 다양한 사업자번호로 회원 등록
+- [ ] 다양한 은행/카드사 연동 확인
+- [ ] 고객 직접 인증서/계좌/카드 등록 가능 확인
+- [ ] 고객 피드백 수집 및 반영
+- [ ] 성능 (다수 테넌트 동시 동기화)
+
+---
+
+## 6. Phase 4: 정식 출시
+
+> **핵심**: 운영 모드 전환, 과금 시작, 온보딩 프로세스 가동
+
+### 6.1 출시 준비 체크리스트
+
+**인프라**:
+- [ ] API 서버 `php-soap` 확장 설치 확인
+- [ ] 운영 `.env`에 `BAROBILL_CERT_KEY_PROD`, `BAROBILL_CORP_NUM` 설정
+- [ ] `BAROBILL_TEST_MODE=false` 설정
+- [ ] 동기화 스케줄러 Supervisor 등록
+- [ ] 바로빌 운영 CERTKEY 충전잔액 확보
+
+**과금**:
+- [ ] `barobill_pricing_policies` 요금 정책 데이터 입력
+- [ ] 월정액 구독 자동 과금 배치 등록 (매월 1일)
+- [ ] 과금 내역 고객 조회 화면 (선택)
+
+**운영**:
+- [ ] 인증서 만료 알림 (이메일/카카오톡)
+- [ ] 충전잔액 부족 알림
+- [ ] 동기화 실패 알림 및 재시도 로직
+- [ ] 바로빌 장애 시 대응 매뉴얼
+
+### 6.2 온보딩 프로세스 정립
+
+정식 출시 후 신규 고객 가입 시:
+
+```
+계약 → 테넌트 생성 → 회원등록(테스트) → 인증서/계좌/카드 → 검증 → 운영전환 → 실무사용
+```
+
+> 상세 프로세스: `features/barobill/tenant-onboarding.md` 참조
+
+---
+
+## 7. 바로빌 파트너 정책 확인 필요 사항
+
+> **경고: 개발 착수 전 바로빌 측에 확인해야 할 사항**
+
+| # | 확인 사항 | 이유 | 현재 상태 |
+|---|----------|------|----------|
+| 1 | 멀티테넌트 CERTKEY 구조 | 파트너 1개 키로 다수 회원사 관리 가능한지 | 미확인 |
+| 2 | 테스트 서버 제한 | 테스트 API 호출 횟수/기간 제한 | 미확인 |
+| 3 | 과금 구조 | 파트너 단가표 (건당/월정액) | 미확인 |
+| 4 | SLA | 바로빌 API 가용성 보장 수준 | 미확인 |
+| 5 | 회원사 대량 등록 | 일괄 등록 API 또는 제한 | 미확인 |
+| 6 | 인증서 대리 등록 | 고객 대신 등록 가능 여부 | 미확인 |
+
+---
+
+## 8. 리스크 및 대응
+
+| 리스크 | 영향 | 대응 |
+|--------|------|------|
+| 바로빌 API 장애 | 거래 데이터 수집 중단 | 재시도 로직 + 장애 알림 |
+| 인증서 만료 | 계좌/세금계산서 조회 불가 | 만료 30일 전 알림 |
+| SOAP 호출 지연 | 페이지 응답 지연 | 비동기 Queue 처리 |
+| 테넌트 급증 | 동기화 부하 | 호출 간격 분산, 우선순위 큐 |
+| 충전잔액 부족 | API 호출 실패 | 잔액 모니터링 + 자동 알림 |
+
+---
+
+## 관련 문서
+
+| 문서 | 설명 |
+|------|------|
+| [바로빌 연동 시스템](../../features/barobill/README.md) | 전체 구조, 모드, 과금 |
+| [테넌트 온보딩](../../features/barobill/tenant-onboarding.md) | 온보딩 6단계 프로세스 |
+| [바로빌 API 명세](../../frontend/api-specs/barobill-api.md) | REST API 42개 엔드포인트 |
+| [이관 현황](../../system/migration-status.md) | MNG→API+React 전체 이관 현황 |
+
+---
+
+**최종 업데이트**: 2026-03-17
diff --git a/dev/dev_plans/bending-management/README.md b/dev/dev_plans/bending-management/README.md
index 7ce7173..169cac3 100644
--- a/dev/dev_plans/bending-management/README.md
+++ b/dev/dev_plans/bending-management/README.md
@@ -3,7 +3,8 @@
 > **시작일**: 2026-03-16
 > **위치**: MNG 생산관리 > 절곡품 관리 (신규 메뉴)
 > **목표**: 경동기업(5130) 수준의 절곡품 마스터 관리 + 전개도 데이터 + 이미지 관리
-> **원칙**: 기존 BendingInfoBuilder/PrefixResolver 보존, items.options 확장 방식
+> **원칙**: 기존 BendingInfoBuilder/PrefixResolver 보존, **전용 테이블 분리 방식**
+> **최종수정**: 2026-03-19 (테이블 분리 완료, 데이터 이관 완료)
 
 ---
 
@@ -16,6 +17,340 @@ SAM은 절곡품의 "계산과 조합"(BendingInfoBuilder/PrefixResolver)은 잘
 
 ---
 
+## ⚠️ 아키텍처 변경: items → 전용 테이블 분리 (2026-03-19)
+
+### 변경 결정 배경
+
+기존에는 `items` 테이블(`item_category='BENDING'`)에 `options` JSON으로 절곡 속성을 저장했으나,
+다음 문제로 **전용 테이블 분리**로 방향 전환:
+
+| 문제 | 설명 |
+|------|------|
+| **검색 불가** | 레거시 5130에서 "하장바" 검색 시 5건+ 나오지만 MNG2 기초관리에서 0건 |
+| **options 누락** | BD-LEGACY-* 210건 중 상당수가 `options.item_name` 미채워짐 → 검색 불가 |
+| **JSON 비정규화** | 20+개 절곡 속성이 options JSON 안에 있어 인덱싱/검색/정렬 불가 |
+| **코드 체계 불일치** | BD-LEGACY-*, BD-{품명}-* 혼재, LOT 코드 체계 적용 불가 |
+| **스키마 불명확** | options 키가 코드에만 정의(OPTION_KEYS), DB 레벨 제약 없음 |
+
+### 하장바 검색 문제 — ✅ 해결됨
+
+```
+[레거시 5130] chandj.bending WHERE item_name LIKE '%하장바%'
+→ 13건 (삭제 3건 제외 = 유효 10건)
+
+[이전 MNG2 — items 방식] items WHERE item_category='BENDING' AND name LIKE '%하장바%'
+→ 2건만 (options.item_name 누락 → 검색 불가)
+
+[현재 MNG2 — bending_items 전용 테이블] bending_items WHERE item_name LIKE '%하장바%'
+→ 10건 ✅ (정규 컬럼 item_name에 인덱스, chandj 유효건과 일치)
+
+[해결 방법]
+테이블 분리(bending_items) + bending:clean-reimport로 chandj.bending 직접 이관
+→ item_name이 정규 컬럼으로 승격되어 검색 정상 동작
+```
+
+### 새 테이블 구조: `bending_items`
+
+```sql
+CREATE TABLE bending_items (
+    id BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    tenant_id BIGINT UNSIGNED NOT NULL,
+
+    -- 코드 체계 (LOT 코드 = 제품Code + 종류Code + YYMMDD)
+    code VARCHAR(50) NOT NULL,              -- LOT: {제품}{종류}{YYMMDD} (예: CP260319 = 케이스 점검구)
+    legacy_code VARCHAR(50) NULL,           -- 이전 BD-LEGACY-* / BD-{품명}-* 코드
+    legacy_bending_id INT UNSIGNED NULL,    -- chandj.bending.id 참조
+
+    -- 기본 정보 (기존 options에서 정규 컬럼으로 승격)
+    item_name VARCHAR(100) NOT NULL,        -- 품명 (검색 가능!)
+    item_sep VARCHAR(20) NULL,              -- 대분류: 스크린/철재
+    item_bending VARCHAR(50) NULL,          -- 중분류: 가이드레일/케이스/하단마감재/...
+    material VARCHAR(50) NULL,              -- 재질: SUS 1.2T / EGI 1.55T
+    item_spec VARCHAR(100) NULL,            -- 규격: 120*70
+    model_name VARCHAR(50) NULL,            -- 소속 모델: KSS01
+    model_UA VARCHAR(20) NULL,              -- 인정여부: 인정/비인정
+
+    -- 절곡 전용 속성
+    rail_width DECIMAL(10,2) NULL,          -- 레일폭
+    exit_direction VARCHAR(20) NULL,        -- 출구방향 (케이스 전용)
+    box_width DECIMAL(10,2) NULL,           -- 박스폭 (케이스 전용)
+    box_height DECIMAL(10,2) NULL,          -- 박스높이 (케이스 전용)
+    front_bottom DECIMAL(10,2) NULL,        -- 전면밑 (케이스 전용)
+    inspection_door VARCHAR(20) NULL,       -- 점검구 (케이스 전용)
+
+    -- 메타 (비정형 속성만 — 검색/필터 대상 아닌 것)
+    options JSON NULL,                      -- memo, author, search_keyword, modified_by 등
+    is_active BOOLEAN NOT NULL DEFAULT TRUE,
+    created_by BIGINT UNSIGNED NULL,
+    updated_by BIGINT UNSIGNED NULL,
+    deleted_by BIGINT UNSIGNED NULL,
+    created_at TIMESTAMP NULL,
+    updated_at TIMESTAMP NULL,
+    deleted_at TIMESTAMP NULL,
+
+    -- 인덱스
+    INDEX idx_tenant (tenant_id),
+    INDEX idx_item_name (item_name),
+    INDEX idx_item_sep (item_sep),
+    INDEX idx_item_bending (item_bending),
+    INDEX idx_material (material),
+    INDEX idx_model_name (model_name),
+    INDEX idx_code (code),
+    INDEX idx_legacy_code (legacy_code),
+    UNIQUE KEY uk_tenant_code (tenant_id, code, deleted_at)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4;
+```
+
+### 전개도 데이터: `bending_items.bending_data` (JSON 컬럼)
+
+> **변경 이력**: 초기 설계는 별도 `bending_data` 테이블이었으나, JSON 통합으로 최종 결정.
+> 마이그레이션 `100007_move_bending_data_back_to_json`으로 `bending_data` 테이블 DROP 완료.
+
+```json
+// bending_items.bending_data JSON 구조
+[
+  { "no": 1, "input": 10, "rate": "",   "sum": 10,  "color": true,  "aAngle": false },
+  { "no": 2, "input": 11, "rate": "",   "sum": 21,  "color": false, "aAngle": false },
+  { "no": 3, "input": 110, "rate": "-1", "sum": 130, "color": false, "aAngle": false }
+]
+```
+
+### 테이블 관계도 (최종)
+
+```
+┌──────────────────────────┐     ┌──────────────────────┐
+│ bending_items (266건)     │     │ bending_models (62건) │
+│ ────────────────────────  │     │ ──────────────────── │
+│ 기초관리 마스터            │     │ 가이드레일/케이스/    │
+│ 품명/재질/규격 (정규컬럼)  │◄···│ 하단마감재 모델       │
+│ bending_data: JSON (내장) │     │ components JSON      │
+│ code: RM260319 등         │     │ (sam_item_id 참조)   │
+└──────────┬───────────────┘     └──────────────────────┘
+           │
+           │ 코드 매핑 (FK 없음)
+           │ code 앞 2자리로 items.code 패턴 매칭
+           ▼
+┌──────────────────────┐
+│ items (기존 무변경)   │
+│ ──────────────────── │
+│ BD-{PREFIX}-{LENGTH} │
+│ 재고/BOM/작업지시서   │
+│ BendingInfoBuilder   │
+└──────────────────────┘
+```
+
+### items 테이블과의 관계 — FK 없음, 코드 매핑
+
+```
+┌──────────────────────────┐        ┌──────────────────────────┐
+│ bending_items (신규)      │        │ items (기존 유지)          │
+│ ────────────────────────  │        │ ────────────────────────  │
+│ 기초관리 마스터 전용       │  코드   │ BD-{prod}{spec}-{length}  │
+│ 품명/재질/규격 정규 컬럼   │ ·····→ │ 재고/BOM/작업지시서 연결    │
+│ 전개도 데이터              │ 매핑   │ item_category='BENDING'   │
+│ code: CP260319 등         │        │ 재고관리용 (무변경)        │
+│ bending_item_mappings 흡수│        │                           │
+└──────────────────────────┘        └──────────────────────────┘
+
+연결 방식: FK 없음
+  - 재고 조회 필요 시: code 앞 2자리(제품+종류)로 items.code 패턴 매칭
+  - items 테이블의 재고/BOM 기능은 완전히 독립 유지
+  - BendingInfoBuilder는 items 테이블 계속 참조 (무변경)
+  - bending_item_mappings 테이블 → 제거 (code에 흡수)
+```
+
+### 영향도 분석 — 변경 / 무변경 구분
+
+| 컴포넌트 | 변경 여부 | 설명 |
+|----------|----------|------|
+| `bending_items` 테이블 | **신규 생성** | 전용 테이블 + mappings 흡수 |
+| `bending_item_mappings` 테이블 | **제거** | bending_items에 컬럼 흡수 |
+| `BendingItemService` | **수정** | Item::where(BENDING) → BendingItem 모델 |
+| `BendingItemResource` | **수정** | getOption() → 정규 컬럼 직접 참조 |
+| `BendingItemController` (API) | 최소 수정 | 서비스만 바뀜, 라우트 동일 |
+| `BendingItemMapping` 모델 | **제거** | |
+| `BendingBaseController` (MNG) | 무변경 | API 클라이언트, URL 동일 |
+| `BendingProductController` (MNG) | 무변경 | API 클라이언트 |
+| `BendingInfoBuilder` | **무변경** | items 테이블 기반 (재고/BOM용) |
+| `Migrate5130BendingStock` | **무변경** | items 테이블 재고 생성용 |
+| `ValidateBendingItems` | **무변경** | items의 BD-* 재고 검증용 |
+| `files` (이미지) | **수정** | fileable_type='BendingItem' |
+| `work_order_items` | 무변경 | items.id 참조 유지 |
+
+### 수정 대상 파일 및 완료 상태 (2026-03-19)
+
+```
+[API 프로젝트] /home/kkk/sam/api/
+
+✅ 기초관리 (bending_items):
+  app/Models/BendingItem.php                    ← Eloquent (bending_data JSON, files)
+  app/Services/BendingItemService.php           ← BendingItem 모델, JSON 직접 저장
+  app/Services/BendingCodeService.php           ← BendingItem 조회 (LOT 코드)
+  app/Http/Resources/Api/V1/BendingItemResource.php  ← 정규 컬럼 + bending_data JSON + 수치 int 캐스팅
+  app/Http/Requests/Api/V1/BendingItemStoreRequest.php  ← unique → bending_items
+  app/Swagger/v1/BendingItemApi.php             ← Swagger 스키마
+
+✅ 절곡품 모델 (bending_models):
+  app/Models/BendingModel.php                   ← Eloquent (components JSON, files)
+  app/Services/GuiderailModelService.php        ← BendingModel + component 이미지 자동 복사
+  app/Http/Resources/Api/V1/GuiderailModelResource.php  ← 정규 컬럼 + 수치 int 캐스팅
+
+✅ 파일 처리:
+  app/Http/Controllers/Api/V1/ItemsFileController.php   ← items → bending_items → bending_models 폴백
+
+✅ 이관 커맨드:
+  app/Console/Commands/BendingCleanReimport.php          ← 기초관리 클린 재이관 + 이미지 (1커맨드)
+  app/Console/Commands/BendingModelImport.php             ← 모델 이관 + 조립도 JSON 업로드 + component 이미지 복사 (1커맨드)
+
+✅ 마이그레이션:
+  2026_03_19_100000_create_bending_items_table.php
+  2026_03_19_100001~100003 (bending_data 테이블 → JSON 통합 과정)
+  2026_03_19_100004_drop_bending_item_mappings_table.php
+  2026_03_19_100005_add_length_columns_to_bending_items.php
+  2026_03_19_100006_create_bending_models_table.php
+  2026_03_19_100007_move_bending_data_back_to_json.php
+
+✅ 제거:
+  app/Models/Production/BendingItemMapping.php   ← 삭제됨
+  app/Models/BendingDataRow.php                  ← 삭제됨 (JSON 통합)
+  bending_item_mappings 테이블                    ← DROP
+  bending_data 테이블                             ← DROP (JSON 통합)
+
+무변경:
+  app/Http/Controllers/Api/V1/BendingItemController.php  ← 서비스 주입 (변경 불필요)
+  app/Http/Controllers/Api/V1/GuiderailModelController.php  ← 서비스 주입
+  app/Services/Production/BendingInfoBuilder.php          ← items 직접 사용 (재고/BOM)
+  app/Console/Commands/Migrate5130BendingStock.php        ← items 재고용
+  app/Console/Commands/ValidateBendingItems.php           ← items 재고 검증용
+```
+
+### 전체 복원 커맨드
+
+```bash
+# Step 1: 기초관리 (265건 + bending_data JSON + 이미지 265건)
+php artisan bending:clean-reimport --legacy-img-path=/tmp/bending_img
+
+# Step 2: 절곡품 모델 (61건 + 조립도 61건 + 부품이미지 276건 + sam_item_id)
+php artisan bending:model-import --legacy-path=/tmp/legacy_5130
+
+# 사전 준비 (docker 컨테이너에 레거시 파일 복사):
+docker cp /home/kkk/sam/5130/bending/img docker-api-1:/tmp/bending_img
+docker compose exec -T api mkdir -p /tmp/legacy_5130
+docker cp /home/kkk/sam/5130/guiderail docker-api-1:/tmp/legacy_5130/guiderail
+docker cp /home/kkk/sam/5130/shutterbox docker-api-1:/tmp/legacy_5130/shutterbox
+docker cp /home/kkk/sam/5130/bottombar docker-api-1:/tmp/legacy_5130/bottombar
+```
+
+### 데이터 현황 (2026-03-19 DB 검증 완료)
+
+| 테이블 | 건수 | 소스 | 상태 |
+|--------|------|------|------|
+| bending_items | **266건** | chandj.bending 직접 (bending_data JSON 포함) | ✅ 이관 완료 |
+| bending_models | **62건** | chandj guiderail 21 + shutterbox 30 + bottombar 11 | ✅ 이관 완료 |
+| bending_item_mappings | 0건 | **DROP 완료** | ✅ 제거됨 |
+| items (BENDING) | 215건 | 기존 재고/BOM용 — **무변경 유지** | ✅ 독립 |
+
+| 파일 (R2 업로드) | 예정 건수 | 현재 | 비고 |
+|------------------|----------|------|------|
+| bending_item / bending_diagram | 266건 | ⬜ 미업로드 | `bending:clean-reimport --legacy-img-path` 필요 |
+| bending_model / assembly_image | 62건 | ⬜ 미업로드 | `bending:model-import --legacy-path` 필요 |
+| bending_model / component_image | ~280건 | ⬜ 미업로드 | 부품별 독립 복사본 (스냅샷) |
+
+| 레거시 대비 | chandj | bending_models | 상태 |
+|-------------|--------|----------------|------|
+| 가이드레일 | 20건 | 21건 | ✅ |
+| 케이스 | 30건 | 30건 | ✅ |
+| 하단마감재(스크린) | 8건 | 8건 | ✅ |
+| 하단마감재(철재) | 3건 | 3건 | ✅ |
+
+| 검색 검증 | 이전(items) | 현재(bending_items) | 상태 |
+|----------|------------|-------------------|------|
+| 하장바 | 2건 | **10건** (chandj 유효건 일치) | ✅ 해결 |
+
+> **이미지 업로드 안내**: 레거시 이미지 파일을 docker 컨테이너에 복사 후 artisan 커맨드 실행 필요 (위 "전체 복원 커맨드" 참조)
+
+### 이미지 스냅샷 정책
+
+```
+기초관리 이미지 수정 → 모델 component에 영향 없음 (독립 복사본)
+
+구조:
+  bending_items → files (bending_diagram)           ← 원본 (수정 가능)
+  bending_models → components[].image_file_id       ← 복사본 (독립)
+                → files (assembly_image)             ← 조립도 (별도)
+
+신규 부품 추가 시:
+  API(GuiderailModelService)에서 image_file_id 자동 복사 예정
+  MNG2 editPartOriginal() → sam_item_id로 기초관리 편집 페이지 연결
+```
+
+### LOT 코드 체계
+
+```
+형식: {제품Code}{종류Code}{YYMMDD}
+유니크: (tenant_id, code, length_code, deleted_at)
+
+예시:
+  RS260319 + length_code=30  → 가이드레일(벽면) SUS마감 3000mm
+  CF260319                   → 케이스 전면부
+  BS260319 + length_code=40  → 하단마감재(스크린) SUS 4000mm
+
+변환 완료: BD-PREFIX-LEN 112건 → LOT 코드
+미변환: BD-한글 58건, BD-LEGACY 40건 (legacy_code 유지, 향후 변환)
+```
+
+### LOT 코드 체계 (레거시 형태 유지)
+
+```
+형식: {제품Code}{종류Code}{YYMMDD}
+
+예시:
+  RM260319  → 가이드레일(벽면형) 본체, 2026-03-19
+  RS260319  → 가이드레일(벽면형) SUS마감재, 2026-03-19
+  CF260319  → 케이스 전면부, 2026-03-19
+  BS260319  → 하단마감재(스크린) SUS, 2026-03-19
+```
+
+**LOT 코드 테이블 (정본)**:
+
+| 제품 | 제품Code | 종류명 | 종류Code |
+|------|----------|--------|----------|
+| 가이드레일(벽면형) | R | 본체 | M |
+| | | 본체(철재) | T |
+| | | C형 | C |
+| | | D형 | D |
+| | | SUS 마감재 | S |
+| 가이드레일(측면형) | S | 본체디딤 | M |
+| | | 본체(철재) | T |
+| | | C형 | C |
+| | | D형 | D |
+| | | SUS 마감재1 | S |
+| | | SUS 마감재2 | U |
+| 케이스 | C | 전면부 | F |
+| | | 점검구 | P |
+| | | 린텔부 | L |
+| | | 후면코너부 | B |
+| 하단마감재(스크린) | B | SUS | S |
+| | | EGI | E |
+| 하단마감재(철재) | T | SUS | S |
+| | | EGI | E |
+| L-Bar | L | 스크린용 | A |
+| 연기차단재 | G | 화이바원단(W50) | I |
+| | | 화이바원단(W80) | I |
+
+### 데이터 현황 (2026-03-19 DB 검증 완료)
+
+| 항목 | 건수 | 비고 |
+|------|------|------|
+| **bending_items** (전용 테이블) | **266건** | ✅ 전건 bending_data JSON 포함 |
+| **bending_models** (전용 테이블) | **62건** | ✅ guiderail 21 + shutterbox 30 + bottombar 11 |
+| items BENDING (기존, 무변경) | 215건 | 재고/BOM용 독립 유지 |
+| bending_item_mappings | **DROP 완료** | bending_items.code에 흡수 |
+| 하장바 (bending_items) | **10건** | ✅ chandj 유효건과 일치 |
+| 이미지 (R2) | **미업로드** | 레거시 파일 docker 복사 후 커맨드 실행 필요 |
+
+---
+
 ## MNG 현재 구조
 
 ### 생산관리 메뉴 (sidebar-static.blade.php)
@@ -47,6 +382,10 @@ SAM은 절곡품의 "계산과 조합"(BendingInfoBuilder/PrefixResolver)은 잘
 ```
 Step 1 (DB분석)  → Step 2 (API)  → Step 3 (MNG 화면)  → Step 4 (React 연동)
 ✅ 완료           ✅ 완료         ✅ 완료 (샘플용)       ⬜ 미착수
+
+테이블 분리: ✅ 완료 (bending_items + bending_models 전용 테이블)
+데이터 이관: ✅ 완료 (266건 기초관리 + 62건 모델)
+이미지 업로드: ⬜ 미완료 (레거시 파일 docker 복사 후 커맨드 실행 필요)
 ```
 
 | 문서 | 내용 | 상태 |
@@ -55,19 +394,23 @@ Step 1 (DB분석)  → Step 2 (API)  → Step 3 (MNG 화면)  → Step 4 (React
 | `step2-API.md` | API 엔드포인트 + 컨트롤러 설계 | ✅ 완료 |
 | `step3-MNG화면.md` | Blade 뷰 + HTMX + 메뉴 등록 | ✅ 완료 |
 | `step4-React연동.md` | React 운영 화면 구현 | ⬜ 미착수 |
+| `legacy-guiderail-analysis.md` | 레거시 guiderail 모듈 상세 분석 | ✅ 완료 |
 
-### 완료된 작업 (2026-03-16~17)
+### 완료된 작업 (2026-03-16~19)
 
-**Step 1 완료:**
-- `bending:fill-options` — BD-* prefix/분류 속성 자동 보강 (170건)
-- `bending:import-legacy` — chandj 전개도(bendingData) 임포트 (139/170건)
-- `guiderail:import-legacy` — chandj guiderail 20건 임포트
-- `bending-product:import-legacy` — chandj shutterbox 30건 + bottombar 10건 임포트
+**Step 1 완료 (DB 분석 + 테이블 분리):**
+- `bending_items` 전용 테이블 생성 — 정규 컬럼 승격 (item_name, item_sep, material 등 인덱스)
+- `bending_models` 전용 테이블 생성 — 가이드레일/케이스/하단마감재 3개 타입 통합
+- `bending_data` 테이블 → JSON 통합 → `bending_items.bending_data` 컬럼
+- `bending_item_mappings` 테이블 DROP — `bending_items.code`에 흡수
+- `bending:clean-reimport` — chandj.bending 266건 직접 이관 (bending_data JSON 포함)
+- `bending:model-import` — chandj guiderail 21 + shutterbox 30 + bottombar 11 = 62건 이관
+- ~~`bending:fill-options`~~ / ~~`bending:import-legacy`~~ — 구 items 방식 커맨드 (대체됨)
 
-**Step 2 완료:**
+**Step 2 완료 (API):**
 - `BendingItemController` — CRUD + filters + pagination (6 엔드포인트)
 - `GuiderailModelController` — CRUD + filters (6 엔드포인트, 3개 카테고리 통합)
-- `BendingItemResource` / `GuiderailModelResource` — API 응답 포맷
+- `BendingItemResource` / `GuiderailModelResource` — API 응답 포맷 (정규 컬럼 직접 참조)
 - `FormRequest` — Index/Store/Update 유효성 검증
 - `ApiKeyMiddleware` — bending/guiderail/files 화이트리스트
 
@@ -79,6 +422,10 @@ Step 1 (DB분석)  → Step 2 (API)  → Step 3 (MNG 화면)  → Step 4 (React
 - 파일: FileViewController (API R2 프록시) + 이미지 업로드/표시
 - DB 메뉴: 기초관리 + 절곡품 + 케이스 + 하단마감재 (4개)
 
+**미완료:**
+- ⬜ 이미지 R2 업로드 — 레거시 파일 docker 복사 후 커맨드 재실행 필요
+- ⬜ Step 4 React 연동 — 미착수
+
 ---
 
 ## 참조 문서
@@ -121,11 +468,13 @@ Step 1 (DB분석)  → Step 2 (API)  → Step 3 (MNG 화면)  → Step 4 (React
 │  │ Blade    │     │ Laravel  │     │ Next.js  │                   │
 │  └──────────┘     └─────┬────┘     └──────────┘                   │
 │                         │                                          │
-│                    ┌────┴────┐                                     │
-│                    │  samdb  │                                     │
-│                    │ items   │  ← item_category = 'BENDING'       │
-│                    │ files   │  ← field_key = 'bending_diagram'   │
-│                    └─────────┘                                     │
+│                    ┌─────────────┐                                 │
+│                    │    samdb    │                                 │
+│                    │bending_items│  ← 기초관리 마스터 (전용, bending_data JSON 포함) │
+│                    │bending_models│ ← 절곡품 모델 (가이드레일/케이스/하단마감재) │
+│                    │    items    │  ← 재고/BOM용 (기존 무변경)     │
+│                    │    files    │  ← bending_diagram 이미지       │
+│                    └─────────────┘                                 │
 │                         │                                          │
 │                    ┌────┴────┐                                     │
 │                    │   R2    │  ← Cloudflare (이미지 저장)          │
@@ -136,37 +485,34 @@ Step 1 (DB분석)  → Step 2 (API)  → Step 3 (MNG 화면)  → Step 4 (React
 
 ---
 
-## 2. 데이터 구조 (2계층)
+## 2. 데이터 구조 (2계층 — 전용 테이블 + JSON)
 
 ```
 ┌─────────────────────────────────────────────────────────────────┐
 │                                                                 │
-│  [1계층] 기초관리 — 개별 부품 (items 테이블)                      │
-│  ════════════════════════════════════════                        │
+│  [1계층] 기초관리 — 개별 부품 (bending_items 전용 테이블)         │
+│  ══════════════════════════════════════════════                  │
 │                                                                 │
-│  items (item_category = 'BENDING')                              │
+│  bending_items (266건)                                          │
 │  ┌──────────────────────────────────────────────────┐          │
 │  │ id: 100                                          │          │
-│  │ code: BD-가이드레일-KSS01-SUS-120*70              │          │
-│  │ name: 가이드레일 KSS01 SUS 120*70                 │          │
-│  │ options: {                                        │          │
-│  │   item_name: "마감재"          ← 부품 품명         │          │
-│  │   item_sep: "스크린"           ← 대분류            │          │
-│  │   item_bending: "가이드레일"    ← 중분류            │          │
-│  │   material: "SUS 1.2T"        ← 재질              │          │
-│  │   model_name: "KSS01"         ← 소속 모델          │          │
-│  │   model_UA: "인정"            ← 인정여부           │          │
-│  │   item_spec: "120*70"         ← 규격              │          │
-│  │   rail_width: 70              ← 레일폭            │          │
-│  │   bendingData: [              ← 전개도 데이터       │          │
-│  │     {no:1, input:10, rate:"", sum:10, ...},       │          │
-│  │     {no:2, input:11, rate:"", sum:21, ...},       │          │
-│  │     ...                                           │          │
-│  │   ]                                               │          │
-│  │   + 케이스전용: exit_direction, box_width, ...     │          │
-│  │ }                                                 │          │
+│  │ code: RM260319               ← LOT 코드 (제품+종류+날짜)│       │
+│  │ legacy_code: BD-LEGACY-042   ← 이전 코드 보존          │       │
+│  │ item_name: "마감재"          ← 정규 컬럼 (인덱스)   │          │
+│  │ item_sep: "스크린"           ← 정규 컬럼 (인덱스)   │          │
+│  │ item_bending: "가이드레일"    ← 정규 컬럼 (인덱스)   │          │
+│  │ material: "SUS 1.2T"        ← 정규 컬럼 (인덱스)   │          │
+│  │ model_name: "KSS01"         ← 정규 컬럼            │          │
+│  │ model_UA: "인정"            ← 정규 컬럼            │          │
+│  │ item_spec: "120*70"         ← 정규 컬럼            │          │
+│  │ rail_width: 70              ← 정규 컬럼            │          │
+│  │ + 케이스전용: exit_direction, box_width... 정규     │          │
+│  │ bending_data: JSON 배열     ← 전개도 데이터 (내장)  │          │
+│  │   [{no:1, input:10, rate:"", sum:10, color:true},  │          │
+│  │    {no:2, input:11, rate:"", sum:21, color:false},  │         │
+│  │    {no:3, input:110, rate:"-1", sum:130}, ...]     │          │
 │  └──────────────────────────────────────────────────┘          │
-│      ↑ 265건 (레거시) + α                                       │
+│      ↑ 266건 (전건 bending_data JSON 포함)                       │
 │                                                                 │
 │  ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─          │
 │                                                                 │
@@ -188,7 +534,7 @@ Step 1 (DB분석)  → Step 2 (API)  → Step 3 (MNG 화면)  → Step 4 (React
 │  │                                                        │    │
 │  │  재질별 폭합: SUS 1.2T → 406 | EGI 1.55T → 398       │    │
 │  └────────────────────────────────────────────────────────┘    │
-│      ↑ 가이드레일 20건 + 케이스 + 하단마감재                       │
+│      ↑ 가이드레일 21건 + 케이스 30건 + 하단마감재 11건 = 62건      │
 │                                                                 │
 └─────────────────────────────────────────────────────────────────┘
 ```
@@ -391,20 +737,28 @@ Step 1                Step 2              Step 3             Step 4
 ## 9. 레거시 → SAM 대응표
 
 ```
-레거시 (5130)                          SAM
-━━━━━━━━━━━━━                         ━━━━━
-chandj.bending (265건)           →    items (item_category='BENDING') + options
-chandj.guiderail (20건)          →    guiderail-models API (신규 저장 구조)
+레거시 (5130)                          SAM (테이블 분리 완료)
+━━━━━━━━━━━━━                         ━━━━━━━━━━━━━━━━━━
+chandj.bending (265건)           →    bending_items (266건, 전용 테이블, 정규 컬럼)
+chandj.bending.전개도 배열        →    bending_items.bending_data (JSON 컬럼, 내장)
+chandj.guiderail (20건)          →    bending_models (62건, guiderail+shutterbox+bottombar)
 guiderail/list.php               →    MNG /bending/products (절곡품 목록)
 bending CRUD                     →    MNG /bending/base (기초관리)
-put_guiderail_image.php          →    기존 ItemsFileController (R2)
+put_guiderail_image.php          →    기존 FileController (R2) — ⬜ 이미지 업로드 미완료
 fetch_guiderail_detail.php       →    React GuiderailPreview
 drawingTool.js (Canvas)          →    2차 구현 (1차는 이미지 업로드만)
-inputList[] (별도 배열)           →    bendingData[] (객체 배열)
-bendingrateList[]                →    bendingData[].rate
-sumList[]                        →    bendingData[].sum
-colorList[]                      →    bendingData[].color
-AList[]                          →    bendingData[].aAngle
+inputList[] (별도 배열 5개)       →    bending_data JSON [{no, input, rate, sum, color, aAngle}]
+items (BENDING) + options        →    items 유지 (재고/BOM용, BendingInfoBuilder 무변경)
+bending_item_mappings            →    DROP 완료 (bending_items.code에 흡수)
 ```
 
+---
+
+## 10. 레거시 guiderail 모듈 상세 분석
+
+> 별도 문서로 분리: [`legacy-guiderail-analysis.md`](./legacy-guiderail-analysis.md)
+>
+> 포함 내용: 파일 구성(21개), DB 스키마(guiderail/bending), CRUD 흐름,
+> 전개도 생성, 구성요소(벽면형/측면형), 검색/필터, guidebook
+
 
diff --git a/dev/dev_plans/bending-management/step1-데이터분석.md b/dev/dev_plans/bending-management/step1-데이터분석.md
index 94499f5..e0d33f9 100644
--- a/dev/dev_plans/bending-management/step1-데이터분석.md
+++ b/dev/dev_plans/bending-management/step1-데이터분석.md
@@ -388,3 +388,79 @@ php artisan bending-model:import-assembly-images  # ✅ 결합형태 이미지 6
 - [x] artisan command 7개 (위 목록 참조)
 - [x] CRUD 검증 완료
 - [x] 이미지 마이그레이션 완료 (총 473건 R2 업로드)
+
+
+
+
+{
+  "lot_no_code_table": [
+    {
+      "제품": "가이드레일(벽면형)",
+      "제품Code": "R",
+      "종류": [
+        { "종류명": "본체",       "Code": "M" },
+        { "종류명": "본체(철재)", "Code": "T" },
+        { "종류명": "C형",        "Code": "C" },
+        { "종류명": "D형",        "Code": "D" },
+        { "종류명": "SUS 마감재", "Code": "S" }
+      ]
+    },
+    {
+      "제품": "가이드레일(측면형)",
+      "제품Code": "S",
+      "종류": [
+        { "종류명": "본체디딤",    "Code": "M" },
+        { "종류명": "본체(철재)", "Code": "T" },
+        { "종류명": "C형",         "Code": "C" },
+        { "종류명": "D형",         "Code": "D" },
+        { "종류명": "SUS 마감재①", "Code": "S" },
+        { "종류명": "SUS 마감재②", "Code": "U" }
+      ]
+    },
+    {
+      "제품": "케이스",
+      "제품Code": "C",
+      "종류": [
+        { "종류명": "전면부",   "Code": "F" },
+        { "종류명": "점검구",   "Code": "P" },
+        { "종류명": "린텔부",   "Code": "L" },
+        { "종류명": "후면코너부", "Code": "B" }
+      ]
+    },
+    {
+      "제품": "하단마감재(스크린)",
+      "제품Code": "B",
+      "종류": [
+        { "종류명": "SUS", "Code": "S" },
+        { "종류명": "EGI", "Code": "E" }
+      ]
+    },
+    {
+      "제품": "하단마감재(철재)",
+      "제품Code": "T",
+      "종류": [
+        { "종류명": "SUS", "Code": "S" },
+        { "종류명": "EGI", "Code": "E" }
+      ]
+    },
+    {
+      "제품": "L-Bar",
+      "제품Code": "L",
+      "종류": [
+        { "종류명": "스크린용", "Code": "A" }
+      ]
+    },
+    {
+      "제품": "연기차단재",
+      "제품Code": "G",
+      "종류": [
+        { "종류명": "화이바원단(W50)", "Code": "I" },
+        { "종류명": "화이바원단(W80)", "Code": "I" }
+      ]
+    }
+  ],
+  "비고": {
+    "년월일": "Code 참조"
+  }
+}
+
diff --git a/dev/dev_plans/bending-management/step5-canvas그리기.md b/dev/dev_plans/bending-management/step5-canvas그리기.md
new file mode 100644
index 0000000..d7ec715
--- /dev/null
+++ b/dev/dev_plans/bending-management/step5-canvas그리기.md
@@ -0,0 +1,370 @@
+# Step 5: Canvas 그리기 기능 (5130 → MNG 적용)
+
+> **프로젝트**: MNG (`sam/mng`)
+> **선행 조건**: Step 3 (MNG 화면) 완료
+> **참조**: 레거시 `5130/js/imageEditor.js`, `5130/js/drawingModule.js`
+> **상태**: ⬜ 분석 완료, 구현 미착수
+
+---
+
+## 1. 레거시 Canvas 분석 결과
+
+### 1-1. 5130 Canvas 구현체 3개
+
+| 파일 | 크기 | 라이브러리 | 용도 | 채택 여부 |
+|------|------|-----------|------|:---:|
+| `5130/js/imageEditor.js` | ~511줄 | **Fabric.js 5.3.0** | 프로덕션 이미지 에디터 (모달 dialog) | ✅ **채택** |
+| `5130/js/drawingModule.js` | ~966줄 | Pure Canvas 2D | 독립 모달 + 전체 UI 포함 | ❌ 중복 |
+| `5130/js/drawLib.js` | ~272줄 | Pure Canvas 2D | 경량 버전 | ❌ 기능 부족 |
+
+**채택 이유**: `imageEditor.js`가 Fabric.js 기반으로 가장 안정적이며, 오브젝트 선택/편집/삭제 등 고급 기능 지원.
+
+### 1-2. imageEditor.js 핵심 기능
+
+```
+┌─────────────────────────────────────────────────────────┐
+│ Canvas Editor (1300×800 모달 dialog)                     │
+├─────────────────────────────────────────────────────────┤
+│                                                         │
+│  [Polyline] [Free] [Line] [Text] [Eraser] [Select]     │ ← 도구 모음
+│  [Clear] [Apply]                                        │
+│                                                         │
+│  ┌─────────────────────────────────────────┐           │
+│  │                                         │           │
+│  │         Canvas (800×600)                │           │
+│  │                                         │           │
+│  │   · 직각 고정 모드 (0°/90°/180°/270°)   │           │
+│  │   · 프리뷰 라인 (대시)                   │           │
+│  │   · SVG 커서 (지우개)                    │           │
+│  │                                         │           │
+│  └─────────────────────────────────────────┘           │
+│                                                         │
+│  색상: [●검정] [●빨강] [●파랑] [●초록] [●주황] [●보라]   │
+│  선굵기: [━━━] 지우개크기: [━━━]                         │
+│                                                         │
+└─────────────────────────────────────────────────────────┘
+```
+
+**그리기 모드**:
+
+| 모드 | 키보드 | 동작 |
+|------|--------|------|
+| Polyline | (기본) | 클릭으로 점 찍기 → 선 연결, ESC로 종료 |
+| Free | — | 드래그로 자유 그리기 (PencilBrush) |
+| Line | L | 클릭+드래그 → 직선, 직각 고정 지원 |
+| Text | — | 클릭 → IText 생성 → 인라인 편집 |
+| Eraser | — | 드래그로 지우기 (SVG 원형 커서, 5~100px) |
+| Select | — | 오브젝트 선택/이동/삭제 (Delete키) |
+
+**직각 고정 알고리즘**:
+```javascript
+// 각도 계산 후 0°/90°/180°/270° 중 가장 가까운 방향으로 스냅
+const angle = Math.atan2(dy, dx) * 180 / Math.PI;
+// → horizontal or vertical 결정
+```
+
+### 1-3. 5130에서의 사용처
+
+| 화면 | Canvas 크기 | 배경 이미지 | 용도 |
+|------|------------|-----------|------|
+| `bending/write_form.php` | 370×300 | ❌ 없음 | 전개도 그리기 |
+| `guiderail/list.php` | 800×600 | ✅ 제품 사진 위 | 치수 표기 |
+| `shutterbox/list.php` | 800×600 | ✅ 제품 사진 위 | 치수 표기 |
+| `bottombar/list.php` | 800×600 | ✅ 제품 사진 위 | 치수 표기 |
+
+---
+
+## 2. MNG 현재 Canvas 현황
+
+### 2-1. 기존 Canvas 사용처 (참고용)
+
+| 화면 | 라이브러리 | 용도 | 재활용 |
+|------|-----------|------|:---:|
+| `esign/sign/sign.blade.php` | signature_pad 4.1.7 | 전자서명 | ❌ 다른 용도 |
+| `document-templates/block-editor.blade.php` | Alpine.js DOM | 블록 드래그 | ❌ 다른 용도 |
+| `rd/fire-shutter-drawing/index.blade.php` | Pure Canvas | 방화셔터 도면 | ❌ 특화 로직 |
+
+### 2-2. MNG 기술 스택
+
+| 항목 | 현재 | Canvas 추가 시 |
+|------|------|---------------|
+| JS 프레임워크 | Alpine.js 3.x | Alpine.js 유지 |
+| HTMX | 1.9.10 | HTMX 유지 |
+| CSS | Tailwind + DaisyUI | 유지 |
+| Canvas 라이브러리 | ❌ 없음 | **Fabric.js 5.3.0 CDN 추가** |
+| 아이콘 | RemixIcon | RemixIcon (또는 Bootstrap Icons 병행) |
+
+---
+
+## 3. 적용 대상 화면
+
+### 3-1. 기초관리 폼 (`/bending/base/{id}/edit`)
+
+```
+현재 (1차 구현):                      추가 (2차):
+┌──────────────────┐                 ┌──────────────────┐
+│ [형상 이미지]     │                 │ [형상 이미지]     │
+│                  │                 │                  │
+│  ┌────────────┐  │                 │  ┌────────────┐  │
+│  │ 미리보기    │  │                 │  │ 미리보기    │  │
+│  └────────────┘  │       →         │  └────────────┘  │
+│                  │                 │                  │
+│  [파일 선택]      │                 │  [파일 선택]      │
+│  [Ctrl+V 붙여넣기]│                 │  [Ctrl+V 붙여넣기]│
+│                  │                 │  [✏️ 그리기]      │ ← Canvas 모달
+│                  │                 │                  │
+└──────────────────┘                 └──────────────────┘
+```
+
+### 3-2. 절곡품 폼 (`/bending/products/{id}/edit`)
+
+```
+현재:                                 추가:
+┌──────────────────┐                 ┌──────────────────┐
+│ [결합형태 이미지]  │                 │ [결합형태 이미지]  │
+│  [파일 선택]      │       →         │  [파일 선택]      │
+│                  │                 │  [✏️ 그리기]      │ ← Canvas 모달
+└──────────────────┘                 └──────────────────┘
+```
+
+---
+
+## 4. 구현 설계
+
+### 4-1. 파일 구조
+
+```
+mng/
+├── public/js/
+│   └── canvas-editor.js              ← imageEditor.js 이식 (MNG 맞춤)
+├── resources/views/
+│   └── components/
+│       └── canvas-editor.blade.php   ← 모달 Blade 컴포넌트
+```
+
+### 4-2. Fabric.js 로딩
+
+```html
+<!-- layouts/app.blade.php 또는 필요한 페이지에서만 -->
+@stack('scripts')
+
+<!-- canvas-editor 사용 페이지에서 -->
+@push('scripts')
+<script src="https://cdnjs.cloudflare.com/ajax/libs/fabric.js/5.3.0/fabric.min.js"></script>
+<script src="{{ asset('js/canvas-editor.js') }}"></script>
+@endpush
+```
+
+### 4-3. Blade 컴포넌트 설계
+
+```html
+<!-- 사용법 -->
+<x-canvas-editor
+    target-input="image_data"         {{-- hidden input name --}}
+    :existing-image="$imageUrl"       {{-- 기존 이미지 URL --}}
+    :width="800"
+    :height="600"
+/>
+
+<!-- 렌더링 -->
+<dialog id="canvas-editor-dialog" class="modal">
+    <div class="modal-box max-w-6xl p-0">
+        <!-- 도구 모음 -->
+        <div class="flex gap-1 p-2 bg-base-200 border-b">
+            <button class="btn btn-sm" data-mode="polyline">Polyline</button>
+            <button class="btn btn-sm" data-mode="free">Free</button>
+            <button class="btn btn-sm" data-mode="line">Line</button>
+            <button class="btn btn-sm" data-mode="text">Text</button>
+            <button class="btn btn-sm btn-warning" data-mode="eraser">Eraser</button>
+            <button class="btn btn-sm" data-mode="select">Select</button>
+            <div class="divider divider-horizontal mx-0"></div>
+            <input type="checkbox" class="toggle toggle-sm" id="right-angle" checked>
+            <label for="right-angle" class="text-sm">직각고정</label>
+            <div class="flex-1"></div>
+            <button class="btn btn-sm btn-error" id="canvas-clear">초기화</button>
+            <button class="btn btn-sm btn-success" id="canvas-apply">적용</button>
+        </div>
+
+        <!-- Canvas -->
+        <canvas id="fabric-canvas" width="800" height="600"></canvas>
+
+        <!-- 색상/옵션 -->
+        <div class="flex gap-2 p-2 bg-base-200 border-t items-center">
+            <!-- 색상 팔레트 -->
+            <div class="flex gap-1">
+                <button class="w-6 h-6 rounded-full bg-black" data-color="#000000"></button>
+                <button class="w-6 h-6 rounded-full bg-red-600" data-color="#ff0000"></button>
+                <button class="w-6 h-6 rounded-full bg-blue-600" data-color="#0000ff"></button>
+                <button class="w-6 h-6 rounded-full bg-green-600" data-color="#00aa00"></button>
+                <button class="w-6 h-6 rounded-full bg-orange-500" data-color="#ff8800"></button>
+                <button class="w-6 h-6 rounded-full bg-purple-600" data-color="#800080"></button>
+            </div>
+            <div class="divider divider-horizontal mx-0"></div>
+            <!-- 선 굵기/지우개 크기 -->
+            <label class="text-sm">선:</label>
+            <input type="range" min="1" max="10" value="2" class="range range-xs w-20" id="line-width">
+            <label class="text-sm">지우개:</label>
+            <input type="range" min="5" max="100" value="20" class="range range-xs w-20" id="eraser-size">
+        </div>
+    </div>
+    <form method="dialog" class="modal-backdrop"><button>close</button></form>
+</dialog>
+```
+
+### 4-4. canvas-editor.js 핵심 구조
+
+```javascript
+class CanvasEditor {
+    constructor(options) {
+        this.canvas = null;           // Fabric.js Canvas
+        this.mode = 'polyline';       // 현재 모드
+        this.drawColor = '#000000';
+        this.lineWidth = 2;
+        this.eraserSize = 20;
+        this.rightAngle = true;       // 직각 고정
+        this.polyPoints = [];         // polyline 점 목록
+        this.previewLine = null;      // 프리뷰 라인
+        this.targetInput = options.targetInput;  // 결과 저장할 input
+        this.existingImage = options.existingImage;
+    }
+
+    // 주요 메서드
+    init()                  // Fabric.js 캔버스 초기화
+    setMode(mode)           // 모드 변경
+    loadBackgroundImage(url) // 기존 이미지를 배경으로 로드
+    handlePolyline(e)       // polyline 클릭 처리
+    handleLine(e)           // 직선 드래그
+    handleText(e)           // 텍스트 배치
+    setupEraser()           // PencilBrush 지우개 모드
+    snapToRightAngle(p1,p2) // 직각 고정 계산
+    clear()                 // 캔버스 초기화
+    apply()                 // Base64 → hidden input, 모달 닫기
+    toDataURL()             // PNG/JPEG 내보내기
+}
+```
+
+### 4-5. 데이터 흐름
+
+```
+[그리기 버튼 클릭]
+  → Canvas 모달 열기
+  → (기존 이미지 있으면) 배경 이미지로 로드
+  → 사용자 그리기 작업
+  → [적용] 클릭
+  → Canvas → Base64 (DataURL)
+  → hidden input에 저장
+  → 폼 submit 시 API 전송
+  → API: Base64 디코딩 → R2 저장 → file_id 반환
+```
+
+---
+
+## 5. 이식 시 변경 사항
+
+### 5-1. 5130 → MNG 차이점
+
+| 항목 | 5130 (레거시) | MNG (SAM) |
+|------|-------------|-----------|
+| 모달 | `<dialog>` 직접 생성 | DaisyUI `modal` 컴포넌트 |
+| 아이콘 | Bootstrap Icons CDN | RemixIcon (이미 로드됨) |
+| CSS | 인라인 + Bootstrap | Tailwind + DaisyUI |
+| JS 구조 | 전역 함수 | Class 기반 모듈 |
+| 이벤트 | jQuery | Vanilla JS + Alpine.js |
+| 이미지 저장 | FormData → PHP 파일 저장 | Base64 → API → R2 |
+| 배경 이미지 | 별도 로드 로직 | `/files/{id}/view` 프록시 |
+
+### 5-2. 제거할 것 (5130 전용)
+
+```
+❌ jQuery 의존성 (MNG는 Alpine.js)
+❌ Bootstrap Icons CDN (RemixIcon으로 교체)
+❌ 전역 변수/함수 (Class로 캡슐화)
+❌ 인라인 CSS 스타일 (Tailwind 클래스로 교체)
+```
+
+### 5-3. 추가할 것 (MNG 맞춤)
+
+```
+✅ DaisyUI 모달 통합
+✅ Alpine.js x-data 바인딩 (모달 상태 관리)
+✅ RemixIcon 아이콘 매핑
+✅ HTMX 호환 (폼 submit 시 hx-post 지원)
+✅ Base64 → API 업로드 로직
+✅ 반응형 캔버스 크기 (모바일 대응 불필요 — MNG는 PC 전용)
+```
+
+---
+
+## 6. 아이콘 매핑 (Bootstrap Icons → RemixIcon)
+
+| 기능 | Bootstrap Icons | RemixIcon |
+|------|----------------|-----------|
+| Polyline | `bi-vector-pen` | `ri-pen-nib-line` |
+| Free Draw | `bi-brush` | `ri-brush-line` |
+| Line | `bi-slash-lg` | `ri-subtract-line` |
+| Text | `bi-type` | `ri-text` |
+| Eraser | `bi-eraser-fill` | `ri-eraser-line` |
+| Select | `bi-cursor-text` | `ri-cursor-line` |
+| Clear | (텍스트) | `ri-delete-bin-line` |
+| Apply | (텍스트) | `ri-check-line` |
+
+---
+
+## 7. 작업 순서
+
+```
+7-1. Fabric.js CDN 추가 (@push('scripts'))
+7-2. canvas-editor.js 작성 (imageEditor.js 기반 이식)
+7-3. canvas-editor.blade.php 컴포넌트 생성
+7-4. 기초관리 폼에 [그리기] 버튼 + 컴포넌트 통합
+7-5. 절곡품 폼에 동일 적용
+7-6. API 연동 (Base64 → 이미지 업로드)
+7-7. 테스트 (그리기 → 저장 → 재로드 → 편집)
+```
+
+### 예상 파일 변경
+
+| 파일 | 변경 내용 |
+|------|----------|
+| `public/js/canvas-editor.js` | 🆕 신규 (imageEditor.js 이식) |
+| `resources/views/components/canvas-editor.blade.php` | 🆕 신규 (모달 컴포넌트) |
+| `resources/views/bending/base/form.blade.php` | 수정 — [그리기] 버튼 추가 |
+| `resources/views/bending/products/form.blade.php` | 수정 — [그리기] 버튼 추가 |
+| `resources/views/layouts/app.blade.php` | 확인 — `@stack('scripts')` 존재 여부 |
+
+---
+
+## 8. 주의사항
+
+### 아키텍처
+
+- ✅ MNG는 **샘플 확인용** — 동일 로직을 React에도 적용 예정
+- ✅ `canvas-editor.js`는 **프레임워크 무관** Class로 작성 → React 포팅 용이
+- ✅ Fabric.js는 CDN으로 로드 (npm 설치 불필요 — MNG는 Vite 빌드 최소화)
+- ❌ drawingModule.js (966줄) 이식 불필요 — imageEditor.js로 충분
+
+### 기존 코드 보호
+
+- ⚠️ 기존 이미지 업로드 로직 유지 (그리기는 **추가** 옵션)
+- ⚠️ 기존 Ctrl+V 붙여넣기 유지
+- ⚠️ `canvas-editor.js`는 새 파일 — 기존 JS 무변경
+
+### 성능
+
+- ⚠️ Fabric.js 5.3.0 = ~800KB (CDN gzip ~200KB) — 필요 페이지에서만 로드
+- ⚠️ Base64 이미지 크기 → JPEG 변환 (PNG 대비 1/3~1/5 크기)
+
+---
+
+## 관련 문서
+
+| 문서 | 경로 |
+|------|------|
+| Step 3 MNG 화면 (이미지 전략) | `step3-MNG화면.md` §7 |
+| 레거시 분석 | `legacy-guiderail-analysis.md` |
+| 5130 imageEditor.js | `5130/js/imageEditor.js` |
+| 5130 drawingModule.js | `5130/js/drawingModule.js` |
+
+---
+
+**최종 업데이트**: 2026-03-18
diff --git a/dev/dev_plans/bending-parts-analysis.md b/dev/dev_plans/bending-parts-analysis.md
index b53e7e0..21e28b7 100644
--- a/dev/dev_plans/bending-parts-analysis.md
+++ b/dev/dev_plans/bending-parts-analysis.md
@@ -294,9 +294,294 @@ BD-XX-XXX 품목이 `items` 테이블에 등록만 되어 있고, **절곡품 
 4. **전개도 데이터 구조** — 치수/연신율/합계 JSON 저장 방안 설계
 5. **이미지 업로드 기능** — 절곡품별 전개도 이미지 관리
 
+---
+
+## 6. API 구현 완료 현황 (2026-03-16)
+
+### 6.1 절곡품 마스터 API (`/api/v1/bending-items`)
+
+| Method | Path | 설명 | 상태 |
+|--------|------|------|------|
+| GET | `/api/v1/bending-items` | 목록 (필터+페이지네이션) | ✅ 완료 |
+| GET | `/api/v1/bending-items/filters` | 필터 옵션 (드롭다운용) | ✅ 완료 |
+| GET | `/api/v1/bending-items/{id}` | 상세 | ✅ 완료 |
+| POST | `/api/v1/bending-items` | 등록 | ✅ 완료 |
+| PUT | `/api/v1/bending-items/{id}` | 수정 | ✅ 완료 |
+| DELETE | `/api/v1/bending-items/{id}` | 삭제 | ✅ 완료 |
+
+**API 파일 목록**:
+
+| 파일 | 설명 |
+|------|------|
+| `app/Http/Controllers/Api/V1/BendingItemController.php` | 컨트롤러 |
+| `app/Services/BendingItemService.php` | 서비스 (OPTION_KEYS 정의) |
+| `app/Http/Resources/Api/V1/BendingItemResource.php` | 응답 리소스 |
+| `app/Http/Requests/Api/V1/BendingItemIndexRequest.php` | 목록 검증 |
+| `app/Http/Requests/Api/V1/BendingItemStoreRequest.php` | 등록 검증 |
+| `app/Http/Requests/Api/V1/BendingItemUpdateRequest.php` | 수정 검증 |
+| `routes/api/v1/production.php` | 라우트 정의 (127~135행) |
+
+### 6.2 이미지 업로드 API (`/api/v1/items/{id}/files`)
+
+| Method | Path | 설명 | 상태 |
+|--------|------|------|------|
+| POST | `/api/v1/items/{id}/files` | 업로드 (`field_key=bending_diagram`) | ✅ 완료 |
+| GET | `/api/v1/items/{id}/files` | 파일 목록 (`?field_key=bending_diagram`) | ✅ 완료 |
+| DELETE | `/api/v1/items/{id}/files/{fileId}` | 파일 삭제 | ✅ 완료 |
+| GET | `/api/v1/files/{id}/view` | 인라인 보기 (이미지 표시) | ✅ 완료 |
+| GET | `/api/v1/files/{id}/download` | 다운로드 | ✅ 완료 |
+
+**R2 저장 경로**: `{tenant_id}/items/{year}/{month}/{hex}.{ext}`
+**예시**: `287/items/2026/03/1b4eba14ff5a832b.jpg`
+
+### 6.3 API 응답 구조
+
+#### 절곡품 상세 (`GET /api/v1/bending-items/{id}`)
+
+```json
+{
+  "success": true,
+  "message": "조회 성공",
+  "data": {
+    "id": 15862,
+    "code": "BD-BE-30",
+    "name": "하단마감재(스크린) EGI 3000mm",
+    "item_type": "PT",
+    "item_category": "BENDING",
+    "unit": "EA",
+    "is_active": true,
+    "item_name": "하단마감재",
+    "item_sep": "스크린",
+    "item_bending": "하단마감재",
+    "item_spec": "60*40",
+    "material": "EGI 1.55T",
+    "model_name": null,
+    "model_UA": "인정",
+    "search_keyword": null,
+    "rail_width": null,
+    "registration_date": "2025-07-21",
+    "author": "개발자",
+    "memo": "메모",
+    "exit_direction": null,
+    "front_bottom_width": null,
+    "box_width": null,
+    "box_height": null,
+    "bendingData": [
+      { "no": 1, "input": 15, "rate": null, "sum": 15, "color": false, "aAngle": false },
+      { "no": 2, "input": 14, "rate": "-1", "sum": 28, "color": false, "aAngle": false },
+      { "no": 3, "input": 40, "rate": "-1", "sum": 67, "color": false, "aAngle": false }
+    ],
+    "prefix": "BE",
+    "length_code": "30",
+    "length_mm": 3000,
+    "width_sum": 193,
+    "bend_count": 6,
+    "created_at": "2026-02-21 19:47:01",
+    "updated_at": "2026-03-16 21:11:12"
+  }
+}
+```
+
+#### 필터 옵션 (`GET /api/v1/bending-items/filters`)
+
+```json
+{
+  "success": true,
+  "data": {
+    "item_sep": ["스크린", "철재"],
+    "item_bending": ["가이드레일", "케이스", "하단마감재", "마구리", "L-BAR"],
+    "material": ["EGI 1.15T", "EGI 1.55T", "SUS 1.2T", "SUS 1.5T"],
+    "model_UA": ["비인정", "인정"],
+    "model_name": ["KSS01", "KSS02", "KSE01"]
+  }
+}
+```
+
+### 6.4 MNG 관리 화면 (완료)
+
+| 화면 | URL | 설명 |
+|------|-----|------|
+| 목록 | `/bending/base` | 필터 + 페이지네이션 |
+| 등록 | `/bending/base/create` | 폼 + 전개도 테이블 + 이미지 업로드 |
+| 상세 | `/bending/base/{id}` | 읽기 전용 |
+| 수정 | `/bending/base/{id}/edit` | 수정 모드 + 이미지 교체 |
+
+### 6.5 레거시 분류 조건 분석
+
+`item_bending` 컬럼으로 타입 구분 (같은 bending 테이블 사용):
+
+| `item_bending` 값 | 전용 필드 | 레거시 디렉토리 |
+|-------------------|----------|----------------|
+| `가이드레일` | `rail_width` | `/bending/` |
+| `케이스` | `exit_direction`, `box_width`, `box_height`, `front_bottom_width` | `/shutterbox/` |
+| `하단마감재` | 없음 (공통 필드만) | `/bottombar/` |
+| `마구리` | 없음 | - |
+| `L-BAR` | 없음 | - |
+| `보강평철` | 없음 | - |
+| `연기차단재` | 없음 | - |
+
+---
+
+## 7. React 연동 시 참고사항
+
+### 7.1 서버 액션 추가 필요
+
+React에 `/api/v1/bending-items` 전용 서버 액션이 없음. 추가 필요:
+
+```
+예상 파일: src/components/bending/actions.ts
+
+필요 함수:
+- fetchBendingItems(params)     → GET /api/v1/bending-items
+- fetchBendingFilters()         → GET /api/v1/bending-items/filters
+- fetchBendingItem(id)          → GET /api/v1/bending-items/{id}
+- createBendingItem(data)       → POST /api/v1/bending-items
+- updateBendingItem(id, data)   → PUT /api/v1/bending-items/{id}
+- deleteBendingItem(id)         → DELETE /api/v1/bending-items/{id}
+- uploadBendingImage(itemId, file) → POST /api/v1/items/{id}/files
+```
+
+### 7.2 bendingData 필드 매핑 (API → React)
+
+API 응답의 `bendingData`와 기존 React `BendingDetail` 타입 불일치:
+
+| API 필드 | API 타입 | React 기존 타입 (`BendingDetail`) | 조치 |
+|----------|---------|----------------------------------|------|
+| `no` | integer | `no: number` | ✅ 일치 |
+| `input` | numeric | `input: number` | ✅ 일치 |
+| `rate` | string \| null | `elongation: number` | ⚠️ 이름+타입 다름 |
+| `sum` | numeric | `sum: number` | ✅ 일치 |
+| `color` | boolean | `shaded: boolean` | ⚠️ 이름 다름 |
+| `aAngle` | boolean | `aAngle?: number` | ⚠️ 타입 다름 |
+| - | - | `id: string` | React에만 존재 (클라이언트 전용) |
+| - | - | `calculated: number` | React에만 존재 (클라이언트 계산값) |
+
+**권장**: React 타입을 API에 맞추거나, 변환 레이어 추가
+```typescript
+// API → React 변환 예시
+function transformBendingData(apiData: ApiBendingData[]): BendingDetail[] {
+  return apiData.map((d, i) => ({
+    id: `detail-${i}`,
+    no: d.no,
+    input: d.input,
+    elongation: d.rate ? parseFloat(d.rate) : -1,  // rate → elongation
+    calculated: d.input + (d.rate ? parseFloat(d.rate) : 0),
+    sum: d.sum,
+    shaded: d.color,           // color → shaded
+    aAngle: d.aAngle ? 1 : 0, // boolean → number
+  }));
+}
+```
+
+### 7.3 인증 방식
+
+API는 현재 **Bearer 토큰 없이 X-TENANT-ID 헤더**로 동작 (화이트리스트):
+- `api/v1/bending-items`, `api/v1/bending-items/*`
+- `api/v1/items/*/files`
+- `api/v1/files/*/view`, `api/v1/files/*/download`
+
+React는 **HttpOnly Cookie + Next.js 프록시**로 인증하므로, Bearer 토큰이 자동 전달됨.
+React 연동 시 화이트리스트 의존 없이 정상 인증 경로로 동작할 것.
+
+### 7.4 이미지 표시 경로
+
+```
+React에서 이미지 표시:
+  프록시 경로: /api/proxy/files/{fileId}/view
+  → Next.js API Route가 Bearer 토큰 붙여서
+  → API: GET /api/v1/files/{fileId}/view
+  → R2에서 stream
+```
+
+### 7.5 Update 시 code unique 검증
+
+`BendingItemUpdateRequest`에 자기 자신 제외 unique 체크 누락:
+```php
+// 현재 (미흡)
+'code' => 'sometimes|string|max:100',
+
+// 수정 필요
+'code' => 'sometimes|string|max:100|unique:items,code,' . $this->route('id'),
+```
+
+### 7.6 React API 호환성 검증 결과 (2026-03-17)
+
+#### 호환 항목 (API 수정 불필요)
+
+| 항목 | 상태 | 비고 |
+|------|------|------|
+| 응답 래핑 `{success, message, data}` | ✅ 호환 | ApiResponse 헬퍼 공용 |
+| 페이지네이션 구조 | ✅ 호환 | `toPaginationMeta()` 재사용 가능 |
+| 에러 응답 (422/404/500) | ✅ 호환 | 동일 에러 핸들링 구조 |
+| Null 처리 | ✅ 호환 | 선택적 필드 패턴 일치 |
+| 날짜 형식 | ✅ 호환 | `Y-m-d` 동일 |
+| snake_case → camelCase | ✅ 호환 | 기존 `transformItemFromApi()` 재사용 |
+
+#### React 측 작업 필요 항목
+
+**1. bendingData 필드 매핑** (Server Action 레벨)
+
+| API 응답 (`bendingData`) | React 타입 (`BendingDetail`) | 조치 |
+|--------------------------|------------------------------|------|
+| `rate` (string\|null) | `elongation` (number) | 이름+타입 변환 |
+| `color` (boolean) | `shaded` (boolean) | 이름 변환 |
+| `aAngle` (boolean) | `aAngle` (number) | 타입 변환 |
+| `input`, `sum`, `no` | 동일 | ✅ 일치 |
+
+변환 예시:
+```typescript
+function transformBendingData(apiData: ApiBendingData[]): BendingDetail[] {
+  return apiData.map((d, i) => ({
+    id: `detail-${i}`,
+    no: d.no,
+    input: d.input,
+    elongation: d.rate ? parseFloat(d.rate) : -1,
+    calculated: d.input + (d.rate ? parseFloat(d.rate) : 0),
+    sum: d.sum,
+    shaded: d.color,
+    aAngle: d.aAngle ? 1 : 0,
+  }));
+}
+```
+
+**2. GuiderailModel 타입 + API 클라이언트 신규 작성**
+- React에 `GuiderailModel` 관련 타입 없음
+- `components[]`, `material_summary` 필드 구조 정의 필요
+- Server Action: `fetchGuiderailModels()`, `fetchGuiderailModel(id)` 등
+
+**3. 파일 URL 프록시 처리**
+- API: `/api/v1/files/{id}/view`
+- React: `/api/proxy/files/{id}/view` (Next.js 프록시 경로)
+
+#### 인증 방식 차이 (자동 호환)
+
+| 호출자 | X-API-KEY | Bearer | tenant_id 소스 | 비고 |
+|--------|-----------|--------|---------------|------|
+| **MNG** | ✅ | ❌ | X-TENANT-ID 헤더 (`ensureContext`) | 현재 |
+| **React** | ✅ (프록시) | ✅ (쿠키) | Bearer → User → userTenants | 향후 |
+
+React는 Next.js 프록시가 HttpOnly 쿠키에서 Bearer 토큰을 읽어 자동 첨부하므로,
+API의 `allowWithoutAuth` 화이트리스트에 의존하지 않고 정상 인증 경로로 동작함.
+`ensureContext()`는 Bearer 없을 때만 동작하는 fallback이라 충돌 없음.
+
+### 7.7 MNG 부품 추가 시 리다이렉트 수정 (2026-03-17)
+
+**문제**: `/bending/cases/{id}/edit`에서 부품 추가 시 `form.submit()` → 컨트롤러 `update()`가 show 페이지로 redirect, edit 모드 종료됨
+
+**수정 내용**:
+- `form.blade.php`: `submitAndStayEdit()` 함수 추가 — hidden input `_redirect=edit` 세팅 후 submit
+- `BendingProductController::update()`: `_redirect=edit`이면 edit 페이지로 리다이렉트
+- `movePart()` 순서 변경도 동일 패턴 적용 (`location.reload()` → `submitAndStayEdit()`)
+
+---
+
 ### 관련 문서
 
 - 통합 마스터 플랜: `docs/dev/dev_plans/integrated-master-plan.md`
 - Phase 2 (절곡 분석/설계): `docs/dev/dev_plans/integrated-phase-2.md`
 - Phase 3 (절곡 검사, 완료): `docs/dev/dev_plans/integrated-phase-3.md`
-- 품목 정책: `docs/rules/item-policy.md`
\ No newline at end of file
+- 품목 정책: `docs/rules/item-policy.md`
+
+---
+
+**최종 업데이트**: 2026-03-17
\ No newline at end of file
diff --git a/dev/dev_plans/equipment-service-build-plan.md b/dev/dev_plans/equipment-service-build-plan.md
index a1a9c81..ce28ffc 100644
--- a/dev/dev_plans/equipment-service-build-plan.md
+++ b/dev/dev_plans/equipment-service-build-plan.md
@@ -1,511 +1,511 @@
-# 설비관리 본 시스템 구축 계획
-
-> **작성일**: 2026-03-12
-> **상태**: 계획 수립
-> **담당**: R&D실
-> **R&D 출처**: MNG 설비관리 (R&D 완료)
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-MNG에서 R&D 완료된 설비관리 기능을 본 시스템(API + React)에 서비스로 구축한다.
-
-### 1.2 범위
-
-| 구분 | 내용 |
-|------|------|
-| API (Laravel) | 모델, 서비스, 컨트롤러, Request, Swagger, 라우트 |
-| React (Next.js) | 페이지 5개, 컴포넌트, Hook, 타입, API 연동 |
-| DB | 테이블 이미 존재 (마이그레이션 완료) — `options` 컬럼 추가 필요 |
-
-### 1.3 MNG → 본 시스템 차이점
-
-| 항목 | MNG (R&D) | API + React (본 시스템) |
-|------|----------|----------------------|
-| 아키텍처 | Blade + HTMX | REST API + Next.js SPA |
-| 인증 | 세션 기반 (`auth()`) | Sanctum 토큰 (`apiUserId()`) |
-| 테넌트 | `session('selected_tenant_id')` | `tenantId()` (Service 기본클래스) |
-| DB 연결 | `$connection = 'codebridge'` | 기본 connection (제거) |
-| 응답 형식 | Blade View / JsonResponse | `ApiResponse::handle()` |
-| 감사 로그 | 없음 | `Auditable` trait 적용 |
-| 메시지 | 한글 직접 사용 | i18n 키 (`__('message.xxx')`) |
-| 파일 업로드 | GCS 직접 호출 | API 파일 서비스 통합 |
-
----
-
-## 2. 단계별 계획
-
-### Phase 1: API 백엔드 (1일차)
-
-DB 테이블은 이미 존재하므로 `options` 컬럼 추가 마이그레이션 후 모델부터 시작한다.
-
-#### 2.1 마이그레이션 — `options` 컬럼 추가
-
-> 정책: `docs/standards/options-column-policy.md` 준수
-
-```
-api/database/migrations/
-└── YYYY_MM_DD_add_options_to_equipment_tables.php
-    - equipments: options JSON nullable
-    - equipment_repairs: options JSON nullable
-```
-
-#### 2.2 모델 생성
-
-```
-api/app/Models/Equipment/
-├── Equipment.php
-├── EquipmentInspection.php
-├── EquipmentInspectionDetail.php
-├── EquipmentInspectionTemplate.php
-├── EquipmentRepair.php
-└── EquipmentProcess.php
-```
-
-**MNG 대비 변경 사항:**
-
-| 항목 | MNG | API |
-|------|-----|-----|
-| `$connection` | `'codebridge'` | 제거 (기본 connection) |
-| Traits | `BelongsToTenant` | `Auditable`, `BelongsToTenant`, `ModelTrait`, `SoftDeletes` |
-| `$casts` | 기본 | `'options' => 'array'` 추가 |
-| 헬퍼 | 없음 | `getOption()`, `setOption()` 추가 |
-
-#### 2.3 서비스 생성
-
-```
-api/app/Services/Equipment/
-├── EquipmentService.php           # 설비 CRUD + 대시보드
-├── EquipmentInspectionService.php # 점검 CRUD + 그리드
-├── EquipmentRepairService.php     # 수리이력 CRUD
-└── EquipmentPhotoService.php      # 사진 업로드/삭제
-```
-
-**MNG 대비 변경 사항:**
-
-| 항목 | MNG | API |
-|------|-----|-----|
-| 기본 클래스 | 없음 | `extends Service` |
-| 테넌트 | `session('selected_tenant_id', 1)` | `$this->tenantId()` |
-| 사용자 | `auth()->id()` | `$this->apiUserId()` |
-| 에러 | `throw new \Exception(...)` | `throw new HttpException(403, __('error.xxx'))` |
-| 트랜잭션 | 없음 | `DB::transaction()` 적용 |
-
-**엑셀 Import 서비스는 Phase 2에서 구현** (1차에서는 CRUD + 점검 + 수리 우선)
-
-#### 2.4 FormRequest 생성
-
-```
-api/app/Http/Requests/V1/Equipment/
-├── StoreEquipmentRequest.php
-├── UpdateEquipmentRequest.php
-├── StoreEquipmentRepairRequest.php
-├── StoreInspectionTemplateRequest.php
-├── ToggleInspectionDetailRequest.php
-└── UpdateInspectionNotesRequest.php
-```
-
-#### 2.5 컨트롤러 생성
-
-```
-api/app/Http/Controllers/V1/Equipment/
-├── EquipmentController.php           # 설비 CRUD + 통계
-├── EquipmentInspectionController.php # 점검 그리드 + 셀 토글
-├── EquipmentRepairController.php     # 수리이력 CRUD
-└── EquipmentPhotoController.php      # 사진 관리
-```
-
-**패턴** (기존 API 컨벤션):
-
-```php
-class EquipmentController extends Controller
-{
-    public function __construct(private readonly EquipmentService $service) {}
-
-    public function index(Request $request): JsonResponse
-    {
-        return ApiResponse::handle(
-            fn () => $this->service->index($request->only([...])),
-            'message.fetched'
-        );
-    }
-
-    public function store(StoreEquipmentRequest $request): JsonResponse
-    {
-        return ApiResponse::handle(
-            fn () => $this->service->store($request->validated()),
-            'message.created'
-        );
-    }
-}
-```
-
-#### 2.6 라우트 등록
-
-```
-api/routes/api/v1/equipment.php (신규 파일)
-```
-
-```php
-Route::prefix('equipment')->group(function () {
-    // 설비 CRUD
-    Route::get('', [EquipmentController::class, 'index']);
-    Route::get('/options', [EquipmentController::class, 'options']);
-    Route::get('/stats', [EquipmentController::class, 'stats']);
-    Route::post('', [EquipmentController::class, 'store']);
-    Route::get('/{id}', [EquipmentController::class, 'show'])->whereNumber('id');
-    Route::put('/{id}', [EquipmentController::class, 'update'])->whereNumber('id');
-    Route::delete('/{id}', [EquipmentController::class, 'destroy'])->whereNumber('id');
-    Route::post('/{id}/restore', [EquipmentController::class, 'restore'])->whereNumber('id');
-    Route::patch('/{id}/toggle', [EquipmentController::class, 'toggleActive'])->whereNumber('id');
-
-    // 점검 템플릿
-    Route::get('/{id}/templates', [EquipmentInspectionController::class, 'templates'])->whereNumber('id');
-    Route::post('/{id}/templates', [EquipmentInspectionController::class, 'storeTemplate'])->whereNumber('id');
-    Route::put('/templates/{templateId}', [EquipmentInspectionController::class, 'updateTemplate']);
-    Route::delete('/templates/{templateId}', [EquipmentInspectionController::class, 'deleteTemplate']);
-    Route::post('/{id}/templates/copy', [EquipmentInspectionController::class, 'copyTemplates'])->whereNumber('id');
-
-    // 점검
-    Route::get('/inspections', [EquipmentInspectionController::class, 'index']);
-    Route::patch('/inspections/toggle', [EquipmentInspectionController::class, 'toggleDetail']);
-    Route::patch('/inspections/set-result', [EquipmentInspectionController::class, 'setResult']);
-    Route::patch('/inspections/notes', [EquipmentInspectionController::class, 'updateNotes']);
-    Route::delete('/inspections/reset', [EquipmentInspectionController::class, 'resetInspection']);
-
-    // 수리이력
-    Route::get('/repairs', [EquipmentRepairController::class, 'index']);
-    Route::post('/repairs', [EquipmentRepairController::class, 'store']);
-    Route::put('/repairs/{id}', [EquipmentRepairController::class, 'update'])->whereNumber('id');
-    Route::delete('/repairs/{id}', [EquipmentRepairController::class, 'destroy'])->whereNumber('id');
-
-    // 사진
-    Route::get('/{id}/photos', [EquipmentPhotoController::class, 'index'])->whereNumber('id');
-    Route::post('/{id}/photos', [EquipmentPhotoController::class, 'store'])->whereNumber('id');
-    Route::delete('/{id}/photos/{fileId}', [EquipmentPhotoController::class, 'destroy'])->whereNumber('id');
-});
-```
-
-#### 2.7 Enum 이관
-
-```
-api/app/Enums/InspectionCycle.php
-```
-
-MNG의 `InspectionCycle` 그대로 이관. `Holiday` 모델 참조 경로만 API 쪽으로 변경.
-
-#### 2.8 Swagger 문서
-
-```
-api/app/Swagger/v1/EquipmentApi.php
-```
-
-스키마: Equipment, EquipmentRepair, EquipmentInspection, InspectionTemplate, InspectionDetail
-
-#### 2.9 i18n 메시지 추가
-
-```php
-// lang/ko/message.php
-'equipment' => [
-    'created' => '설비가 등록되었습니다.',
-    'updated' => '설비 정보가 수정되었습니다.',
-    'deleted' => '설비가 삭제되었습니다.',
-    'restored' => '설비가 복원되었습니다.',
-    'inspection_saved' => '점검 정보가 저장되었습니다.',
-    'inspection_reset' => '점검 데이터가 초기화되었습니다.',
-    'template_created' => '점검항목이 추가되었습니다.',
-    'template_copied' => '점검항목이 복사되었습니다.',
-    'repair_created' => '수리이력이 등록되었습니다.',
-    'photo_uploaded' => '사진이 업로드되었습니다.',
-],
-
-// lang/ko/error.php
-'equipment' => [
-    'not_found' => '설비를 찾을 수 없습니다.',
-    'no_inspect_permission' => '점검 권한이 없습니다.',
-    'non_working_day' => '휴일/주말에는 점검을 기록할 수 없습니다.',
-],
-```
-
----
-
-### Phase 2: React 프론트엔드 (2~3일차)
-
-#### 2.10 타입 정의
-
-```
-react/src/types/equipment.ts
-```
-
-```typescript
-interface Equipment {
-  id: number;
-  equipment_code: string;
-  name: string;
-  equipment_type: string | null;
-  production_line: string | null;
-  status: 'active' | 'idle' | 'disposed';
-  manager?: { id: number; name: string };
-  sub_manager?: { id: number; name: string };
-  purchase_date: string | null;
-  install_date: string | null;
-  purchase_price: number | null;
-  useful_life: number | null;
-  memo: string | null;
-  options: Record<string, any> | null;
-}
-
-interface EquipmentRepair { ... }
-interface InspectionTemplate { ... }
-interface InspectionData { ... }
-interface InspectionDetail { ... }
-
-interface EquipmentStats {
-  total: number;
-  active: number;
-  idle: number;
-  disposed: number;
-}
-```
-
-#### 2.11 API 서비스
-
-```
-react/src/lib/api/equipment.ts
-```
-
-`buildApiUrl()` + `/api/proxy/equipment/*` 패턴 사용.
-
-#### 2.12 페이지 구조
-
-```
-react/src/app/[locale]/(protected)/equipment/
-├── page.tsx                    # 설비 대시보드
-├── registry/
-│   ├── page.tsx                # 설비 대장 목록 (UniversalListPage)
-│   ├── create/page.tsx         # 설비 등록
-│   └── [id]/
-│       ├── page.tsx            # 설비 상세
-│       └── edit/page.tsx       # 설비 수정
-├── inspections/
-│   └── page.tsx                # 점검 그리드
-└── repairs/
-    ├── page.tsx                # 수리이력 목록
-    └── create/page.tsx         # 수리이력 등록
-```
-
-#### 2.13 컴포넌트 구조
-
-```
-react/src/components/equipment/
-├── EquipmentDashboard.tsx      # 대시보드 (통계 카드 + 차트)
-├── EquipmentListClient.tsx     # 설비 목록 (UniversalListPage)
-├── EquipmentDetailClient.tsx   # 설비 상세 (탭: 기본정보/점검항목/수리이력/사진)
-├── EquipmentForm.tsx           # 등록/수정 폼 (Zod + React Hook Form, 등록 시 사진 대기열+자동업로드)
-├── InspectionGrid.tsx          # 점검 그리드 (6주기, 셀 토글)
-├── InspectionCycleSelector.tsx # 주기/기간 선택
-├── RepairListClient.tsx        # 수리이력 목록
-├── RepairForm.tsx              # 수리이력 등록/수정 폼
-└── EquipmentPhotoGallery.tsx   # 사진 갤러리 (업로드/삭제)
-```
-
-#### 2.14 Hook
-
-```
-react/src/hooks/
-├── useEquipmentList.ts         # 설비 목록 (검색, 필터, 페이징)
-├── useEquipmentDetail.ts       # 설비 상세 로딩
-├── useInspectionGrid.ts        # 점검 그리드 데이터 + 셀 토글
-└── useEquipmentRepairs.ts      # 수리이력 목록
-```
-
-#### 2.15 페이지별 구현 상세
-
-**설비 대시보드** (`/equipment`):
-- 통계 카드 4개 (총/가동/유휴/폐기) → `StatCards` 재사용
-- 유형별 분포 차트 (Recharts `PieChart`)
-- 최근 수리이력 테이블 (5건)
-- 이번 달 점검 현황
-
-**설비 대장** (`/equipment/registry`):
-- `UniversalListPage<Equipment>` 적용
-- 탭: 전체 / 가동 / 유휴 / 폐기
-- 검색: 코드, 설비명
-- 필터: 생산라인, 설비유형
-- 엑셀 다운로드
-
-**설비 상세** (`/equipment/registry/[id]`):
-- 탭 구조: 기본정보 | 점검항목 | 수리이력 | 사진
-- 기본정보: FormField 그리드 (읽기모드/수정모드 전환)
-- 점검항목: 템플릿 CRUD (주기별)
-- 수리이력: 해당 설비 필터 적용된 테이블
-- 사진: 갤러리 + 업로드 + 삭제
-
-**점검 그리드** (`/equipment/inspections`):
-- 주기 선택 탭 (일일~반년)
-- 기간 선택 (월/년)
-- 생산라인 필터
-- 그리드: 설비×점검항목 → 날짜/기간별 셀
-- 셀 클릭 → API 호출 → 결과 순환 (○→X→△→빈칸)
-- 종합판정, 수리내역, 이상내용 편집
-
-**수리이력** (`/equipment/repairs`):
-- `UniversalListPage<EquipmentRepair>` 적용
-- 필터: 설비, 보전구분, 날짜 범위
-- 등록/수정 모달 또는 별도 페이지
-
----
-
-### Phase 3: 통합 및 검증 (4일차)
-
-#### 2.16 API 테스트
-
-```bash
-# Swagger UI에서 검증
-docker exec sam-api-1 php artisan l5-swagger:generate
-# http://api.sam.kr/api-docs
-```
-
-#### 2.17 React 연동 테스트
-
-```
-- 설비 CRUD (등록→조회→수정→삭제→복원)
-- 점검 그리드 (주기 전환, 셀 토글, 노트 저장)
-- 수리이력 (등록→수정→삭제)
-- 사진 (업로드→조회→삭제)
-- 권한 (담당자/비담당자 점검 제한)
-- 모바일 반응형
-```
-
-#### 2.18 Pint + 코드 품질
-
-```bash
-cd /home/aweso/sam/api && docker exec sam-api-1 ./vendor/bin/pint
-```
-
----
-
-## 3. 파일 목록 총정리
-
-### API (sam/api) — 신규 생성
-
-| # | 파일 | 설명 |
-|---|------|------|
-| 1 | `database/migrations/YYYY_add_options_to_equipment_tables.php` | options 컬럼 추가 |
-| 2 | `app/Models/Equipment/Equipment.php` | 설비 모델 |
-| 3 | `app/Models/Equipment/EquipmentInspection.php` | 점검 모델 |
-| 4 | `app/Models/Equipment/EquipmentInspectionDetail.php` | 점검 상세 모델 |
-| 5 | `app/Models/Equipment/EquipmentInspectionTemplate.php` | 점검 템플릿 모델 |
-| 6 | `app/Models/Equipment/EquipmentRepair.php` | 수리이력 모델 |
-| 7 | `app/Models/Equipment/EquipmentProcess.php` | 설비-공정 pivot |
-| 8 | `app/Enums/InspectionCycle.php` | 점검주기 Enum |
-| 9 | `app/Services/Equipment/EquipmentService.php` | 설비 서비스 |
-| 10 | `app/Services/Equipment/EquipmentInspectionService.php` | 점검 서비스 |
-| 11 | `app/Services/Equipment/EquipmentRepairService.php` | 수리 서비스 |
-| 12 | `app/Services/Equipment/EquipmentPhotoService.php` | 사진 서비스 |
-| 13 | `app/Http/Controllers/V1/Equipment/EquipmentController.php` | 설비 컨트롤러 |
-| 14 | `app/Http/Controllers/V1/Equipment/EquipmentInspectionController.php` | 점검 컨트롤러 |
-| 15 | `app/Http/Controllers/V1/Equipment/EquipmentRepairController.php` | 수리 컨트롤러 |
-| 16 | `app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php` | 사진 컨트롤러 |
-| 17 | `app/Http/Requests/V1/Equipment/StoreEquipmentRequest.php` | 설비 등록 검증 |
-| 18 | `app/Http/Requests/V1/Equipment/UpdateEquipmentRequest.php` | 설비 수정 검증 |
-| 19 | `app/Http/Requests/V1/Equipment/StoreEquipmentRepairRequest.php` | 수리 등록 검증 |
-| 20 | `app/Http/Requests/V1/Equipment/StoreInspectionTemplateRequest.php` | 템플릿 등록 검증 |
-| 21 | `app/Http/Requests/V1/Equipment/ToggleInspectionDetailRequest.php` | 점검 토글 검증 |
-| 22 | `app/Http/Requests/V1/Equipment/UpdateInspectionNotesRequest.php` | 점검 노트 검증 |
-| 23 | `app/Swagger/v1/EquipmentApi.php` | Swagger 문서 |
-| 24 | `routes/api/v1/equipment.php` | 라우트 파일 |
-
-수정 파일:
-| 파일 | 변경 |
-|------|------|
-| `routes/api.php` | equipment.php include 추가 |
-| `lang/ko/message.php` | equipment 메시지 추가 |
-| `lang/ko/error.php` | equipment 에러 메시지 추가 |
-
-### React (sam/react) — 신규 생성
-
-| # | 파일 | 설명 |
-|---|------|------|
-| 1 | `src/types/equipment.ts` | 타입 정의 |
-| 2 | `src/lib/api/equipment.ts` | API 서비스 |
-| 3 | `src/hooks/useEquipmentList.ts` | 목록 Hook |
-| 4 | `src/hooks/useEquipmentDetail.ts` | 상세 Hook |
-| 5 | `src/hooks/useInspectionGrid.ts` | 점검 그리드 Hook |
-| 6 | `src/hooks/useEquipmentRepairs.ts` | 수리이력 Hook |
-| 7 | `src/app/[locale]/(protected)/equipment/page.tsx` | 대시보드 |
-| 8 | `src/app/[locale]/(protected)/equipment/registry/page.tsx` | 설비 목록 |
-| 9 | `src/app/[locale]/(protected)/equipment/registry/create/page.tsx` | 설비 등록 |
-| 10 | `src/app/[locale]/(protected)/equipment/registry/[id]/page.tsx` | 설비 상세 |
-| 11 | `src/app/[locale]/(protected)/equipment/registry/[id]/edit/page.tsx` | 설비 수정 |
-| 12 | `src/app/[locale]/(protected)/equipment/inspections/page.tsx` | 점검 그리드 |
-| 13 | `src/app/[locale]/(protected)/equipment/repairs/page.tsx` | 수리이력 |
-| 14 | `src/app/[locale]/(protected)/equipment/repairs/create/page.tsx` | 수리 등록 |
-| 15 | `src/components/equipment/EquipmentDashboard.tsx` | 대시보드 |
-| 16 | `src/components/equipment/EquipmentListClient.tsx` | 목록 |
-| 17 | `src/components/equipment/EquipmentDetailClient.tsx` | 상세 |
-| 18 | `src/components/equipment/EquipmentForm.tsx` | 폼 |
-| 19 | `src/components/equipment/InspectionGrid.tsx` | 점검 그리드 |
-| 20 | `src/components/equipment/InspectionCycleSelector.tsx` | 주기 선택 |
-| 21 | `src/components/equipment/RepairListClient.tsx` | 수리 목록 |
-| 22 | `src/components/equipment/RepairForm.tsx` | 수리 폼 |
-| 23 | `src/components/equipment/EquipmentPhotoGallery.tsx` | 사진 갤러리 |
-
----
-
-## 4. 구현 우선순위
-
-| 순위 | 기능 | 이유 |
-|------|------|------|
-| 🔴 1 | 설비 CRUD (API + React) | 기본 데이터 관리 |
-| 🔴 2 | 점검 그리드 (API + React) | 핵심 업무 기능, 일일 사용 |
-| 🔴 3 | 수리이력 (API + React) | 설비 이력 추적 |
-| 🟡 4 | 사진 관리 | GCS 연동 필요 |
-| 🟡 5 | 대시보드 통계 | 조회 전용 |
-| 🟢 6 | 엑셀 Import | Phase 2 (초기 데이터 입력용) |
-| 🟢 7 | 모바일 점검 | Phase 2 (Capacitor 연동) |
-
----
-
-## 5. 주의사항
-
-### 5.1 DB 관련
-
-- 마이그레이션은 API에서만 생성 (`sam/api/database/migrations/`)
-- `options` 컬럼 추가 시 기존 데이터 영향 없음 (nullable)
-- 테이블 이미 존재하므로 스키마 변경 최소화
-
-### 5.2 MNG 코드 이관 시
-
-- `$connection = 'codebridge'` → 제거
-- `session('selected_tenant_id')` → `$this->tenantId()`
-- `auth()->id()` → `$this->apiUserId()`
-- `throw new \Exception()` → i18n 메시지 + HttpException
-- `Auditable` trait 추가 (감사 로그 자동화)
-- 한글 직접 문자열 → `__('message.equipment.xxx')` 변환
-
-### 5.3 React 관련
-
-- `'use client'` 필수 (모든 페이지 컴포넌트)
-- API 호출은 `/api/proxy/equipment/*` 프록시 경로
-- `buildApiUrl()` 사용 필수
-- UniversalListPage 템플릿 재사용 (목록 페이지)
-- Zod + React Hook Form (폼 검증)
-- 모바일 반응형 필수 (ListMobileCard)
-
----
-
-## 관련 문서
-
-- [설비관리 R&D 현황](../../features/equipment/README.md)
-- [API 개발 규칙](../standards/api-rules.md)
-- [options 컬럼 정책](../standards/options-column-policy.md)
-- [Swagger 가이드](../guides/swagger-guide.md)
-- [React 구조](../../system/react-structure.md)
-
----
-
-**최종 업데이트**: 2026-03-12 (설비 등록 시 사진 업로드 기능 반영)
+# 설비관리 본 시스템 구축 계획
+
+> **작성일**: 2026-03-12
+> **상태**: 계획 수립
+> **담당**: R&D실
+> **R&D 출처**: MNG 설비관리 (R&D 완료)
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+MNG에서 R&D 완료된 설비관리 기능을 본 시스템(API + React)에 서비스로 구축한다.
+
+### 1.2 범위
+
+| 구분 | 내용 |
+|------|------|
+| API (Laravel) | 모델, 서비스, 컨트롤러, Request, Swagger, 라우트 |
+| React (Next.js) | 페이지 5개, 컴포넌트, Hook, 타입, API 연동 |
+| DB | 테이블 이미 존재 (마이그레이션 완료) — `options` 컬럼 추가 필요 |
+
+### 1.3 MNG → 본 시스템 차이점
+
+| 항목 | MNG (R&D) | API + React (본 시스템) |
+|------|----------|----------------------|
+| 아키텍처 | Blade + HTMX | REST API + Next.js SPA |
+| 인증 | 세션 기반 (`auth()`) | Sanctum 토큰 (`apiUserId()`) |
+| 테넌트 | `session('selected_tenant_id')` | `tenantId()` (Service 기본클래스) |
+| DB 연결 | `$connection = 'codebridge'` | 기본 connection (제거) |
+| 응답 형식 | Blade View / JsonResponse | `ApiResponse::handle()` |
+| 감사 로그 | 없음 | `Auditable` trait 적용 |
+| 메시지 | 한글 직접 사용 | i18n 키 (`__('message.xxx')`) |
+| 파일 업로드 | GCS 직접 호출 | API 파일 서비스 통합 |
+
+---
+
+## 2. 단계별 계획
+
+### Phase 1: API 백엔드 (1일차)
+
+DB 테이블은 이미 존재하므로 `options` 컬럼 추가 마이그레이션 후 모델부터 시작한다.
+
+#### 2.1 마이그레이션 — `options` 컬럼 추가
+
+> 정책: `docs/standards/options-column-policy.md` 준수
+
+```
+api/database/migrations/
+└── YYYY_MM_DD_add_options_to_equipment_tables.php
+    - equipments: options JSON nullable
+    - equipment_repairs: options JSON nullable
+```
+
+#### 2.2 모델 생성
+
+```
+api/app/Models/Equipment/
+├── Equipment.php
+├── EquipmentInspection.php
+├── EquipmentInspectionDetail.php
+├── EquipmentInspectionTemplate.php
+├── EquipmentRepair.php
+└── EquipmentProcess.php
+```
+
+**MNG 대비 변경 사항:**
+
+| 항목 | MNG | API |
+|------|-----|-----|
+| `$connection` | `'codebridge'` | 제거 (기본 connection) |
+| Traits | `BelongsToTenant` | `Auditable`, `BelongsToTenant`, `ModelTrait`, `SoftDeletes` |
+| `$casts` | 기본 | `'options' => 'array'` 추가 |
+| 헬퍼 | 없음 | `getOption()`, `setOption()` 추가 |
+
+#### 2.3 서비스 생성
+
+```
+api/app/Services/Equipment/
+├── EquipmentService.php           # 설비 CRUD + 대시보드
+├── EquipmentInspectionService.php # 점검 CRUD + 그리드
+├── EquipmentRepairService.php     # 수리이력 CRUD
+└── EquipmentPhotoService.php      # 사진 업로드/삭제
+```
+
+**MNG 대비 변경 사항:**
+
+| 항목 | MNG | API |
+|------|-----|-----|
+| 기본 클래스 | 없음 | `extends Service` |
+| 테넌트 | `session('selected_tenant_id', 1)` | `$this->tenantId()` |
+| 사용자 | `auth()->id()` | `$this->apiUserId()` |
+| 에러 | `throw new \Exception(...)` | `throw new HttpException(403, __('error.xxx'))` |
+| 트랜잭션 | 없음 | `DB::transaction()` 적용 |
+
+**엑셀 Import 서비스는 Phase 2에서 구현** (1차에서는 CRUD + 점검 + 수리 우선)
+
+#### 2.4 FormRequest 생성
+
+```
+api/app/Http/Requests/V1/Equipment/
+├── StoreEquipmentRequest.php
+├── UpdateEquipmentRequest.php
+├── StoreEquipmentRepairRequest.php
+├── StoreInspectionTemplateRequest.php
+├── ToggleInspectionDetailRequest.php
+└── UpdateInspectionNotesRequest.php
+```
+
+#### 2.5 컨트롤러 생성
+
+```
+api/app/Http/Controllers/V1/Equipment/
+├── EquipmentController.php           # 설비 CRUD + 통계
+├── EquipmentInspectionController.php # 점검 그리드 + 셀 토글
+├── EquipmentRepairController.php     # 수리이력 CRUD
+└── EquipmentPhotoController.php      # 사진 관리
+```
+
+**패턴** (기존 API 컨벤션):
+
+```php
+class EquipmentController extends Controller
+{
+    public function __construct(private readonly EquipmentService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([...])),
+            'message.fetched'
+        );
+    }
+
+    public function store(StoreEquipmentRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->validated()),
+            'message.created'
+        );
+    }
+}
+```
+
+#### 2.6 라우트 등록
+
+```
+api/routes/api/v1/equipment.php (신규 파일)
+```
+
+```php
+Route::prefix('equipment')->group(function () {
+    // 설비 CRUD
+    Route::get('', [EquipmentController::class, 'index']);
+    Route::get('/options', [EquipmentController::class, 'options']);
+    Route::get('/stats', [EquipmentController::class, 'stats']);
+    Route::post('', [EquipmentController::class, 'store']);
+    Route::get('/{id}', [EquipmentController::class, 'show'])->whereNumber('id');
+    Route::put('/{id}', [EquipmentController::class, 'update'])->whereNumber('id');
+    Route::delete('/{id}', [EquipmentController::class, 'destroy'])->whereNumber('id');
+    Route::post('/{id}/restore', [EquipmentController::class, 'restore'])->whereNumber('id');
+    Route::patch('/{id}/toggle', [EquipmentController::class, 'toggleActive'])->whereNumber('id');
+
+    // 점검 템플릿
+    Route::get('/{id}/templates', [EquipmentInspectionController::class, 'templates'])->whereNumber('id');
+    Route::post('/{id}/templates', [EquipmentInspectionController::class, 'storeTemplate'])->whereNumber('id');
+    Route::put('/templates/{templateId}', [EquipmentInspectionController::class, 'updateTemplate']);
+    Route::delete('/templates/{templateId}', [EquipmentInspectionController::class, 'deleteTemplate']);
+    Route::post('/{id}/templates/copy', [EquipmentInspectionController::class, 'copyTemplates'])->whereNumber('id');
+
+    // 점검
+    Route::get('/inspections', [EquipmentInspectionController::class, 'index']);
+    Route::patch('/inspections/toggle', [EquipmentInspectionController::class, 'toggleDetail']);
+    Route::patch('/inspections/set-result', [EquipmentInspectionController::class, 'setResult']);
+    Route::patch('/inspections/notes', [EquipmentInspectionController::class, 'updateNotes']);
+    Route::delete('/inspections/reset', [EquipmentInspectionController::class, 'resetInspection']);
+
+    // 수리이력
+    Route::get('/repairs', [EquipmentRepairController::class, 'index']);
+    Route::post('/repairs', [EquipmentRepairController::class, 'store']);
+    Route::put('/repairs/{id}', [EquipmentRepairController::class, 'update'])->whereNumber('id');
+    Route::delete('/repairs/{id}', [EquipmentRepairController::class, 'destroy'])->whereNumber('id');
+
+    // 사진
+    Route::get('/{id}/photos', [EquipmentPhotoController::class, 'index'])->whereNumber('id');
+    Route::post('/{id}/photos', [EquipmentPhotoController::class, 'store'])->whereNumber('id');
+    Route::delete('/{id}/photos/{fileId}', [EquipmentPhotoController::class, 'destroy'])->whereNumber('id');
+});
+```
+
+#### 2.7 Enum 이관
+
+```
+api/app/Enums/InspectionCycle.php
+```
+
+MNG의 `InspectionCycle` 그대로 이관. `Holiday` 모델 참조 경로만 API 쪽으로 변경.
+
+#### 2.8 Swagger 문서
+
+```
+api/app/Swagger/v1/EquipmentApi.php
+```
+
+스키마: Equipment, EquipmentRepair, EquipmentInspection, InspectionTemplate, InspectionDetail
+
+#### 2.9 i18n 메시지 추가
+
+```php
+// lang/ko/message.php
+'equipment' => [
+    'created' => '설비가 등록되었습니다.',
+    'updated' => '설비 정보가 수정되었습니다.',
+    'deleted' => '설비가 삭제되었습니다.',
+    'restored' => '설비가 복원되었습니다.',
+    'inspection_saved' => '점검 정보가 저장되었습니다.',
+    'inspection_reset' => '점검 데이터가 초기화되었습니다.',
+    'template_created' => '점검항목이 추가되었습니다.',
+    'template_copied' => '점검항목이 복사되었습니다.',
+    'repair_created' => '수리이력이 등록되었습니다.',
+    'photo_uploaded' => '사진이 업로드되었습니다.',
+],
+
+// lang/ko/error.php
+'equipment' => [
+    'not_found' => '설비를 찾을 수 없습니다.',
+    'no_inspect_permission' => '점검 권한이 없습니다.',
+    'non_working_day' => '휴일/주말에는 점검을 기록할 수 없습니다.',
+],
+```
+
+---
+
+### Phase 2: React 프론트엔드 (2~3일차)
+
+#### 2.10 타입 정의
+
+```
+react/src/types/equipment.ts
+```
+
+```typescript
+interface Equipment {
+  id: number;
+  equipment_code: string;
+  name: string;
+  equipment_type: string | null;
+  production_line: string | null;
+  status: 'active' | 'idle' | 'disposed';
+  manager?: { id: number; name: string };
+  sub_manager?: { id: number; name: string };
+  purchase_date: string | null;
+  install_date: string | null;
+  purchase_price: number | null;
+  useful_life: number | null;
+  memo: string | null;
+  options: Record<string, any> | null;
+}
+
+interface EquipmentRepair { ... }
+interface InspectionTemplate { ... }
+interface InspectionData { ... }
+interface InspectionDetail { ... }
+
+interface EquipmentStats {
+  total: number;
+  active: number;
+  idle: number;
+  disposed: number;
+}
+```
+
+#### 2.11 API 서비스
+
+```
+react/src/lib/api/equipment.ts
+```
+
+`buildApiUrl()` + `/api/proxy/equipment/*` 패턴 사용.
+
+#### 2.12 페이지 구조
+
+```
+react/src/app/[locale]/(protected)/equipment/
+├── page.tsx                    # 설비 대시보드
+├── registry/
+│   ├── page.tsx                # 설비 대장 목록 (UniversalListPage)
+│   ├── create/page.tsx         # 설비 등록
+│   └── [id]/
+│       ├── page.tsx            # 설비 상세
+│       └── edit/page.tsx       # 설비 수정
+├── inspections/
+│   └── page.tsx                # 점검 그리드
+└── repairs/
+    ├── page.tsx                # 수리이력 목록
+    └── create/page.tsx         # 수리이력 등록
+```
+
+#### 2.13 컴포넌트 구조
+
+```
+react/src/components/equipment/
+├── EquipmentDashboard.tsx      # 대시보드 (통계 카드 + 차트)
+├── EquipmentListClient.tsx     # 설비 목록 (UniversalListPage)
+├── EquipmentDetailClient.tsx   # 설비 상세 (탭: 기본정보/점검항목/수리이력/사진)
+├── EquipmentForm.tsx           # 등록/수정 폼 (Zod + React Hook Form, 등록 시 사진 대기열+자동업로드)
+├── InspectionGrid.tsx          # 점검 그리드 (6주기, 셀 토글)
+├── InspectionCycleSelector.tsx # 주기/기간 선택
+├── RepairListClient.tsx        # 수리이력 목록
+├── RepairForm.tsx              # 수리이력 등록/수정 폼
+└── EquipmentPhotoGallery.tsx   # 사진 갤러리 (업로드/삭제)
+```
+
+#### 2.14 Hook
+
+```
+react/src/hooks/
+├── useEquipmentList.ts         # 설비 목록 (검색, 필터, 페이징)
+├── useEquipmentDetail.ts       # 설비 상세 로딩
+├── useInspectionGrid.ts        # 점검 그리드 데이터 + 셀 토글
+└── useEquipmentRepairs.ts      # 수리이력 목록
+```
+
+#### 2.15 페이지별 구현 상세
+
+**설비 대시보드** (`/equipment`):
+- 통계 카드 4개 (총/가동/유휴/폐기) → `StatCards` 재사용
+- 유형별 분포 차트 (Recharts `PieChart`)
+- 최근 수리이력 테이블 (5건)
+- 이번 달 점검 현황
+
+**설비 대장** (`/equipment/registry`):
+- `UniversalListPage<Equipment>` 적용
+- 탭: 전체 / 가동 / 유휴 / 폐기
+- 검색: 코드, 설비명
+- 필터: 생산라인, 설비유형
+- 엑셀 다운로드
+
+**설비 상세** (`/equipment/registry/[id]`):
+- 탭 구조: 기본정보 | 점검항목 | 수리이력 | 사진
+- 기본정보: FormField 그리드 (읽기모드/수정모드 전환)
+- 점검항목: 템플릿 CRUD (주기별)
+- 수리이력: 해당 설비 필터 적용된 테이블
+- 사진: 갤러리 + 업로드 + 삭제
+
+**점검 그리드** (`/equipment/inspections`):
+- 주기 선택 탭 (일일~반년)
+- 기간 선택 (월/년)
+- 생산라인 필터
+- 그리드: 설비×점검항목 → 날짜/기간별 셀
+- 셀 클릭 → API 호출 → 결과 순환 (○→X→△→빈칸)
+- 종합판정, 수리내역, 이상내용 편집
+
+**수리이력** (`/equipment/repairs`):
+- `UniversalListPage<EquipmentRepair>` 적용
+- 필터: 설비, 보전구분, 날짜 범위
+- 등록/수정 모달 또는 별도 페이지
+
+---
+
+### Phase 3: 통합 및 검증 (4일차)
+
+#### 2.16 API 테스트
+
+```bash
+# Swagger UI에서 검증
+docker exec sam-api-1 php artisan l5-swagger:generate
+# http://api.sam.kr/api-docs
+```
+
+#### 2.17 React 연동 테스트
+
+```
+- 설비 CRUD (등록→조회→수정→삭제→복원)
+- 점검 그리드 (주기 전환, 셀 토글, 노트 저장)
+- 수리이력 (등록→수정→삭제)
+- 사진 (업로드→조회→삭제)
+- 권한 (담당자/비담당자 점검 제한)
+- 모바일 반응형
+```
+
+#### 2.18 Pint + 코드 품질
+
+```bash
+cd /home/aweso/sam/api && docker exec sam-api-1 ./vendor/bin/pint
+```
+
+---
+
+## 3. 파일 목록 총정리
+
+### API (sam/api) — 신규 생성
+
+| # | 파일 | 설명 |
+|---|------|------|
+| 1 | `database/migrations/YYYY_add_options_to_equipment_tables.php` | options 컬럼 추가 |
+| 2 | `app/Models/Equipment/Equipment.php` | 설비 모델 |
+| 3 | `app/Models/Equipment/EquipmentInspection.php` | 점검 모델 |
+| 4 | `app/Models/Equipment/EquipmentInspectionDetail.php` | 점검 상세 모델 |
+| 5 | `app/Models/Equipment/EquipmentInspectionTemplate.php` | 점검 템플릿 모델 |
+| 6 | `app/Models/Equipment/EquipmentRepair.php` | 수리이력 모델 |
+| 7 | `app/Models/Equipment/EquipmentProcess.php` | 설비-공정 pivot |
+| 8 | `app/Enums/InspectionCycle.php` | 점검주기 Enum |
+| 9 | `app/Services/Equipment/EquipmentService.php` | 설비 서비스 |
+| 10 | `app/Services/Equipment/EquipmentInspectionService.php` | 점검 서비스 |
+| 11 | `app/Services/Equipment/EquipmentRepairService.php` | 수리 서비스 |
+| 12 | `app/Services/Equipment/EquipmentPhotoService.php` | 사진 서비스 |
+| 13 | `app/Http/Controllers/V1/Equipment/EquipmentController.php` | 설비 컨트롤러 |
+| 14 | `app/Http/Controllers/V1/Equipment/EquipmentInspectionController.php` | 점검 컨트롤러 |
+| 15 | `app/Http/Controllers/V1/Equipment/EquipmentRepairController.php` | 수리 컨트롤러 |
+| 16 | `app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php` | 사진 컨트롤러 |
+| 17 | `app/Http/Requests/V1/Equipment/StoreEquipmentRequest.php` | 설비 등록 검증 |
+| 18 | `app/Http/Requests/V1/Equipment/UpdateEquipmentRequest.php` | 설비 수정 검증 |
+| 19 | `app/Http/Requests/V1/Equipment/StoreEquipmentRepairRequest.php` | 수리 등록 검증 |
+| 20 | `app/Http/Requests/V1/Equipment/StoreInspectionTemplateRequest.php` | 템플릿 등록 검증 |
+| 21 | `app/Http/Requests/V1/Equipment/ToggleInspectionDetailRequest.php` | 점검 토글 검증 |
+| 22 | `app/Http/Requests/V1/Equipment/UpdateInspectionNotesRequest.php` | 점검 노트 검증 |
+| 23 | `app/Swagger/v1/EquipmentApi.php` | Swagger 문서 |
+| 24 | `routes/api/v1/equipment.php` | 라우트 파일 |
+
+수정 파일:
+| 파일 | 변경 |
+|------|------|
+| `routes/api.php` | equipment.php include 추가 |
+| `lang/ko/message.php` | equipment 메시지 추가 |
+| `lang/ko/error.php` | equipment 에러 메시지 추가 |
+
+### React (sam/react) — 신규 생성
+
+| # | 파일 | 설명 |
+|---|------|------|
+| 1 | `src/types/equipment.ts` | 타입 정의 |
+| 2 | `src/lib/api/equipment.ts` | API 서비스 |
+| 3 | `src/hooks/useEquipmentList.ts` | 목록 Hook |
+| 4 | `src/hooks/useEquipmentDetail.ts` | 상세 Hook |
+| 5 | `src/hooks/useInspectionGrid.ts` | 점검 그리드 Hook |
+| 6 | `src/hooks/useEquipmentRepairs.ts` | 수리이력 Hook |
+| 7 | `src/app/[locale]/(protected)/equipment/page.tsx` | 대시보드 |
+| 8 | `src/app/[locale]/(protected)/equipment/registry/page.tsx` | 설비 목록 |
+| 9 | `src/app/[locale]/(protected)/equipment/registry/create/page.tsx` | 설비 등록 |
+| 10 | `src/app/[locale]/(protected)/equipment/registry/[id]/page.tsx` | 설비 상세 |
+| 11 | `src/app/[locale]/(protected)/equipment/registry/[id]/edit/page.tsx` | 설비 수정 |
+| 12 | `src/app/[locale]/(protected)/equipment/inspections/page.tsx` | 점검 그리드 |
+| 13 | `src/app/[locale]/(protected)/equipment/repairs/page.tsx` | 수리이력 |
+| 14 | `src/app/[locale]/(protected)/equipment/repairs/create/page.tsx` | 수리 등록 |
+| 15 | `src/components/equipment/EquipmentDashboard.tsx` | 대시보드 |
+| 16 | `src/components/equipment/EquipmentListClient.tsx` | 목록 |
+| 17 | `src/components/equipment/EquipmentDetailClient.tsx` | 상세 |
+| 18 | `src/components/equipment/EquipmentForm.tsx` | 폼 |
+| 19 | `src/components/equipment/InspectionGrid.tsx` | 점검 그리드 |
+| 20 | `src/components/equipment/InspectionCycleSelector.tsx` | 주기 선택 |
+| 21 | `src/components/equipment/RepairListClient.tsx` | 수리 목록 |
+| 22 | `src/components/equipment/RepairForm.tsx` | 수리 폼 |
+| 23 | `src/components/equipment/EquipmentPhotoGallery.tsx` | 사진 갤러리 |
+
+---
+
+## 4. 구현 우선순위
+
+| 순위 | 기능 | 이유 |
+|------|------|------|
+| 🔴 1 | 설비 CRUD (API + React) | 기본 데이터 관리 |
+| 🔴 2 | 점검 그리드 (API + React) | 핵심 업무 기능, 일일 사용 |
+| 🔴 3 | 수리이력 (API + React) | 설비 이력 추적 |
+| 🟡 4 | 사진 관리 | GCS 연동 필요 |
+| 🟡 5 | 대시보드 통계 | 조회 전용 |
+| 🟢 6 | 엑셀 Import | Phase 2 (초기 데이터 입력용) |
+| 🟢 7 | 모바일 점검 | Phase 2 (Capacitor 연동) |
+
+---
+
+## 5. 주의사항
+
+### 5.1 DB 관련
+
+- 마이그레이션은 API에서만 생성 (`sam/api/database/migrations/`)
+- `options` 컬럼 추가 시 기존 데이터 영향 없음 (nullable)
+- 테이블 이미 존재하므로 스키마 변경 최소화
+
+### 5.2 MNG 코드 이관 시
+
+- `$connection = 'codebridge'` → 제거
+- `session('selected_tenant_id')` → `$this->tenantId()`
+- `auth()->id()` → `$this->apiUserId()`
+- `throw new \Exception()` → i18n 메시지 + HttpException
+- `Auditable` trait 추가 (감사 로그 자동화)
+- 한글 직접 문자열 → `__('message.equipment.xxx')` 변환
+
+### 5.3 React 관련
+
+- `'use client'` 필수 (모든 페이지 컴포넌트)
+- API 호출은 `/api/proxy/equipment/*` 프록시 경로
+- `buildApiUrl()` 사용 필수
+- UniversalListPage 템플릿 재사용 (목록 페이지)
+- Zod + React Hook Form (폼 검증)
+- 모바일 반응형 필수 (ListMobileCard)
+
+---
+
+## 관련 문서
+
+- [설비관리 R&D 현황](../../features/equipment/README.md)
+- [API 개발 규칙](../standards/api-rules.md)
+- [options 컬럼 정책](../standards/options-column-policy.md)
+- [Swagger 가이드](../guides/swagger-guide.md)
+- [React 구조](../../system/react-structure.md)
+
+---
+
+**최종 업데이트**: 2026-03-12 (설비 등록 시 사진 업로드 기능 반영)
diff --git a/dev/guides/claude-code-btw-guide.md b/dev/guides/claude-code-btw-guide.md
index 86551b6..9964464 100644
--- a/dev/guides/claude-code-btw-guide.md
+++ b/dev/guides/claude-code-btw-guide.md
@@ -1,150 +1,150 @@
-# Claude Code /btw (Side Question) 기능 가이드
-
-> **작성일**: 2026-03-14
-> **상태**: 확정
-> **도입 버전**: Claude Code v2.1.72 (2026-03-10)
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-`/btw` (By The Way)는 Claude Code에서 **작업 중단 없이 빠른 질문**을 할 수 있는 사이드 질문 기능이다. 대화 이력에 추가되지 않으며, 현재 세션의 컨텍스트를 기반으로 즉답을 제공한다.
-
-### 1.2 핵심 원칙
-
-- 대화 이력을 오염시키지 않는 임시 질문
-- Claude가 작업 중일 때도 사용 가능
-- 도구(파일 읽기, 명령 실행 등)에 접근하지 않고 **이미 알고 있는 정보만** 활용
-- 프롬프트 캐시를 재사용하여 토큰 비용 최소화
-
----
-
-## 2. 사용법
-
-### 2.1 기본 문법
-
-```
-/btw 질문 내용
-```
-
-### 2.2 사용 예시
-
-```
-/btw 아까 수정한 설정 파일 이름이 뭐였지?
-/btw 우리 DB 커넥션 이름이 뭐야?
-/btw 방금 만든 API 엔드포인트 경로가 뭐지?
-/btw tenant_id 컬럼 타입이 뭐였지?
-/btw 아까 논의한 마이그레이션 순서 알려줘
-```
-
-### 2.3 답변 닫기
-
-답변은 오버레이 형태로 표시되며, 아래 키로 닫을 수 있다:
-
-| 키 | 동작 |
-|----|------|
-| `Space` | 닫기 |
-| `Enter` | 닫기 |
-| `Escape` | 닫기 |
-
----
-
-## 3. 특징
-
-### 3.1 작업 중에도 사용 가능
-
-Claude가 코드를 작성하거나 파일을 읽는 중에도 `/btw`를 실행할 수 있다. 메인 작업을 중단하지 않는다.
-
-### 3.2 전체 컨텍스트 접근
-
-사이드 질문은 현재 대화의 전체 컨텍스트를 볼 수 있다:
-- Claude가 이미 읽은 코드
-- 이전 대화에서 논의한 아키텍처 결정
-- 세션 중 수행한 모든 작업 내역
-
-### 3.3 도구 접근 불가
-
-```
-❌ 파일 읽기/쓰기
-❌ 명령어 실행 (bash, git 등)
-❌ 웹 검색
-❌ 새로운 정보 탐색
-```
-
-오직 **현재 컨텍스트에 있는 정보만** 사용하여 답변한다.
-
-### 3.4 단발성 응답
-
-후속 대화(follow-up)가 불가능하다. 추가 질문이 필요하면 일반 프롬프트를 사용한다.
-
-### 3.5 비용 효율성
-
-- 부모 대화의 프롬프트 캐시를 재사용
-- 대화 이력에 추가되지 않아 이후 토큰 소비 없음
-- 동일 정보를 일반 프롬프트로 물어보는 것 대비 비용 절감
-
----
-
-## 4. /btw vs 서브에이전트 비교
-
-| 항목 | `/btw` | 서브에이전트 (Agent) |
-|------|--------|---------------------|
-| **컨텍스트** | 전체 대화 내용 접근 가능 | 빈 컨텍스트에서 시작 |
-| **도구 접근** | 불가 | 전체 도구 사용 가능 |
-| **용도** | 이미 아는 정보 조회 | 새로운 정보 탐색 |
-| **작업 중단** | 없음 | 병렬 실행 가능 |
-| **대화 이력** | 추가되지 않음 | 결과가 이력에 포함 |
-| **비용** | 최소 (캐시 재사용) | 별도 토큰 소비 |
-
-### 4.1 판단 기준
-
-```
-"Claude가 이미 알고 있는 정보인가?"
-  → Yes → /btw 사용
-  → No  → 일반 프롬프트 또는 서브에이전트 사용
-```
-
----
-
-## 5. 사용 요건
-
-| 항목 | 요건 |
-|------|------|
-| 환경 | Claude Code CLI (터미널) 전용 |
-| 버전 | v2.1.72 이상 |
-| 계정 | Pro, Max, Teams, Enterprise, Console |
-
----
-
-## 6. 베스트 프랙티스
-
-### 6.1 적합한 사용 사례
-
-```
-✅ 파일명, 경로, 변수명 등 참조 정보 확인
-✅ 이전 논의에서 결정한 사항 재확인
-✅ 현재 작업 컨텍스트에 대한 빠른 질문
-✅ 코드 구조나 아키텍처 결정 사항 확인
-```
-
-### 6.2 부적합한 사용 사례
-
-```
-❌ 새 파일을 읽어야 하는 질문
-❌ 명령어 실행이 필요한 작업
-❌ 웹 검색이 필요한 조사
-❌ 후속 대화가 필요한 복잡한 논의
-```
-
----
-
-## 관련 문서
-
-- [Claude Code → 슬랙 붙여넣기 가이드](claude-code-to-slack.md)
-- [개발 명령어 모음](../quickstart/dev-commands.md)
-
----
-
-**최종 업데이트**: 2026-03-14
+# Claude Code /btw (Side Question) 기능 가이드
+
+> **작성일**: 2026-03-14
+> **상태**: 확정
+> **도입 버전**: Claude Code v2.1.72 (2026-03-10)
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+`/btw` (By The Way)는 Claude Code에서 **작업 중단 없이 빠른 질문**을 할 수 있는 사이드 질문 기능이다. 대화 이력에 추가되지 않으며, 현재 세션의 컨텍스트를 기반으로 즉답을 제공한다.
+
+### 1.2 핵심 원칙
+
+- 대화 이력을 오염시키지 않는 임시 질문
+- Claude가 작업 중일 때도 사용 가능
+- 도구(파일 읽기, 명령 실행 등)에 접근하지 않고 **이미 알고 있는 정보만** 활용
+- 프롬프트 캐시를 재사용하여 토큰 비용 최소화
+
+---
+
+## 2. 사용법
+
+### 2.1 기본 문법
+
+```
+/btw 질문 내용
+```
+
+### 2.2 사용 예시
+
+```
+/btw 아까 수정한 설정 파일 이름이 뭐였지?
+/btw 우리 DB 커넥션 이름이 뭐야?
+/btw 방금 만든 API 엔드포인트 경로가 뭐지?
+/btw tenant_id 컬럼 타입이 뭐였지?
+/btw 아까 논의한 마이그레이션 순서 알려줘
+```
+
+### 2.3 답변 닫기
+
+답변은 오버레이 형태로 표시되며, 아래 키로 닫을 수 있다:
+
+| 키 | 동작 |
+|----|------|
+| `Space` | 닫기 |
+| `Enter` | 닫기 |
+| `Escape` | 닫기 |
+
+---
+
+## 3. 특징
+
+### 3.1 작업 중에도 사용 가능
+
+Claude가 코드를 작성하거나 파일을 읽는 중에도 `/btw`를 실행할 수 있다. 메인 작업을 중단하지 않는다.
+
+### 3.2 전체 컨텍스트 접근
+
+사이드 질문은 현재 대화의 전체 컨텍스트를 볼 수 있다:
+- Claude가 이미 읽은 코드
+- 이전 대화에서 논의한 아키텍처 결정
+- 세션 중 수행한 모든 작업 내역
+
+### 3.3 도구 접근 불가
+
+```
+❌ 파일 읽기/쓰기
+❌ 명령어 실행 (bash, git 등)
+❌ 웹 검색
+❌ 새로운 정보 탐색
+```
+
+오직 **현재 컨텍스트에 있는 정보만** 사용하여 답변한다.
+
+### 3.4 단발성 응답
+
+후속 대화(follow-up)가 불가능하다. 추가 질문이 필요하면 일반 프롬프트를 사용한다.
+
+### 3.5 비용 효율성
+
+- 부모 대화의 프롬프트 캐시를 재사용
+- 대화 이력에 추가되지 않아 이후 토큰 소비 없음
+- 동일 정보를 일반 프롬프트로 물어보는 것 대비 비용 절감
+
+---
+
+## 4. /btw vs 서브에이전트 비교
+
+| 항목 | `/btw` | 서브에이전트 (Agent) |
+|------|--------|---------------------|
+| **컨텍스트** | 전체 대화 내용 접근 가능 | 빈 컨텍스트에서 시작 |
+| **도구 접근** | 불가 | 전체 도구 사용 가능 |
+| **용도** | 이미 아는 정보 조회 | 새로운 정보 탐색 |
+| **작업 중단** | 없음 | 병렬 실행 가능 |
+| **대화 이력** | 추가되지 않음 | 결과가 이력에 포함 |
+| **비용** | 최소 (캐시 재사용) | 별도 토큰 소비 |
+
+### 4.1 판단 기준
+
+```
+"Claude가 이미 알고 있는 정보인가?"
+  → Yes → /btw 사용
+  → No  → 일반 프롬프트 또는 서브에이전트 사용
+```
+
+---
+
+## 5. 사용 요건
+
+| 항목 | 요건 |
+|------|------|
+| 환경 | Claude Code CLI (터미널) 전용 |
+| 버전 | v2.1.72 이상 |
+| 계정 | Pro, Max, Teams, Enterprise, Console |
+
+---
+
+## 6. 베스트 프랙티스
+
+### 6.1 적합한 사용 사례
+
+```
+✅ 파일명, 경로, 변수명 등 참조 정보 확인
+✅ 이전 논의에서 결정한 사항 재확인
+✅ 현재 작업 컨텍스트에 대한 빠른 질문
+✅ 코드 구조나 아키텍처 결정 사항 확인
+```
+
+### 6.2 부적합한 사용 사례
+
+```
+❌ 새 파일을 읽어야 하는 질문
+❌ 명령어 실행이 필요한 작업
+❌ 웹 검색이 필요한 조사
+❌ 후속 대화가 필요한 복잡한 논의
+```
+
+---
+
+## 관련 문서
+
+- [Claude Code → 슬랙 붙여넣기 가이드](claude-code-to-slack.md)
+- [개발 명령어 모음](../quickstart/dev-commands.md)
+
+---
+
+**최종 업데이트**: 2026-03-14
diff --git a/dev/guides/claude-code-to-slack.md b/dev/guides/claude-code-to-slack.md
index d274b13..b0e1c7c 100644
--- a/dev/guides/claude-code-to-slack.md
+++ b/dev/guides/claude-code-to-slack.md
@@ -1,116 +1,116 @@
-# Claude Code CLI 출력을 슬랙에 전달하는 방법
-
-> **작성일**: 2026-03-11
-> **대상**: 슬랙으로 협업하는 모든 팀원
-
----
-
-## 1. 문제
-
-Claude Code CLI에서 복사한 텍스트를 슬랙 채팅창에 붙여넣으면 줄바꿈이 깨지고, 마크다운 문법이 원본 그대로 노출된다.
-
----
-
-## 2. 원인 분석
-
-텍스트가 깨지는 원인은 3가지가 복합적으로 작용한다.
-
-### 2.1 터미널 줄바꿈 혼재
-
-터미널에는 2종류의 줄바꿈이 존재한다.
-
-| 종류 | 설명 | 복사 시 동작 |
-|------|------|-------------|
-| Hard wrap | 원본 텍스트의 실제 `\n` | 보통 유지됨 |
-| Soft wrap | 터미널 창 너비에 의한 시각적 줄바꿈 | 유실되거나 불필요하게 추가됨 |
-
-Claude Code CLI는 터미널에서 실행되므로, 드래그 복사 시 실제 줄바꿈과 시각적 줄바꿈이 뒤섞여 클립보드에 들어간다. 그 결과 어떤 줄은 합쳐지고, 어떤 줄은 엉뚱한 곳에서 끊어진다.
-
-### 2.2 Markdown vs Slack mrkdwn 문법 차이
-
-Claude Code는 표준 Markdown을 출력하지만, 슬랙은 자체 마크업 문법(mrkdwn)을 사용한다.
-
-| 요소 | Markdown (Claude Code) | Slack mrkdwn | 직접 붙여넣기 시 |
-|------|----------------------|-------------|----------------|
-| 볼드 | `**텍스트**` | `*텍스트*` | `**텍스트**` 그대로 표시 |
-| 이탤릭 | `*텍스트*` | `_텍스트_` | 슬랙에서 볼드로 오인식 |
-| 제목 | `## 제목` | 지원 안 함 | `## 제목` 그대로 표시 |
-| 취소선 | `~~텍스트~~` | `~텍스트~` | `~~텍스트~~` 그대로 표시 |
-| 링크 | `[텍스트](URL)` | `<URL\|텍스트>` | 원본 문법 그대로 표시 |
-| 구분선 | `---` | 지원 안 함 | `---` 대시 3개로 표시 |
-| 코드블록 | ` ```lang ``` ` | ` ``` ``` ` | 언어 지정자가 텍스트로 노출될 수 있음 |
-
-### 2.3 슬랙 입력창의 공백 처리
-
-슬랙의 메시지 입력창은 붙여넣기 시 다음 처리를 수행한다:
-
-- 연속 빈 줄을 1개로 축소
-- 앞뒤 공백 제거
-- 일부 특수문자 이스케이프
-
-이 3가지가 합쳐지면 **줄 합침, 문법 노출, 공백 손실**이 동시에 발생한다.
-
----
-
-## 3. 해결 방법: 클코 → 슬랙 변환기
-
-### 3.1 접속 경로
-
-MNG 관리자 패널에 변환 도구가 있다.
-
-| 환경 | URL |
-|------|-----|
-| 로컬 | `http://mng.sam.kr/rd/cc-to-slack` |
-| 개발 서버 | `https://admin.codebridge-x.com/rd/cc-to-slack` |
-| 운영 서버 | `https://mng.codebridge-x.com/rd/cc-to-slack` |
-
-**메뉴 위치**: 연구개발 > 클코 to 슬랙형태
-
-### 3.2 사용법
-
-1. Claude Code CLI에서 메시지를 드래그하여 복사 (`Ctrl+C`)
-2. 변환기의 왼쪽 입력란에 붙여넣기 (`Ctrl+V`)
-3. 오른쪽 슬랙 미리보기에 변환 결과가 자동 표시됨
-4. **복사** 버튼 클릭 (또는 `Ctrl+Enter`)
-5. 슬랙 채팅창에 붙여넣기 (`Ctrl+V`)
-
-### 3.3 변환 규칙
-
-| 변환 전 (Markdown) | 변환 후 (Slack) | 설명 |
-|-------------------|----------------|------|
-| `**볼드**` | `*볼드*` | 슬랙 볼드 문법 |
-| `## 제목` | `*제목*` | 볼드 처리로 대체 |
-| `~~취소~~` | `~취소~` | 슬랙 취소선 문법 |
-| `[텍스트](URL)` | `<URL\|텍스트>` | 슬랙 링크 문법 |
-| `---` | `———` | em dash로 구분선 대체 |
-| 테이블 구분선 `\|---\|` | 제거 | 불필요한 구분선 삭제 |
-| 연속 빈 줄 | 1개로 정리 | 공백 정리 |
-| 코드블록 | 유지 | 슬랙도 ` ``` ` 지원 |
-
----
-
-## 4. 작동 원리
-
-변환기가 정상 작동하는 핵심 이유는 **리치 텍스트(HTML) 복사** 방식을 사용하기 때문이다.
-
-```
-일반 텍스트 복사 (plain text)
-  → 슬랙이 자체적으로 재해석 → 줄바꿈 깨짐, 문법 노출
-
-리치 텍스트 복사 (HTML)
-  → 슬랙이 HTML 서식을 그대로 수용 → 볼드, 코드블록, 줄바꿈 보존
-```
-
-브라우저의 Selection API로 DOM 요소를 선택하면 클립보드에 `text/html`과 `text/plain` 두 가지 형식이 동시에 저장된다. 슬랙은 `text/html` 버전을 읽어서 `<b>`, `<code>`, `<br>` 등의 서식을 그대로 적용한다.
-
----
-
-## 관련 문서
-
-- MNG 소스: `mng/resources/views/rd/cc-to-slack/index.blade.php`
-- 컨트롤러: `mng/app/Http/Controllers/RdController.php` — `ccToSlack()`
-- 라우트: `GET /rd/cc-to-slack`
-
----
-
-**최종 업데이트**: 2026-03-11
+# Claude Code CLI 출력을 슬랙에 전달하는 방법
+
+> **작성일**: 2026-03-11
+> **대상**: 슬랙으로 협업하는 모든 팀원
+
+---
+
+## 1. 문제
+
+Claude Code CLI에서 복사한 텍스트를 슬랙 채팅창에 붙여넣으면 줄바꿈이 깨지고, 마크다운 문법이 원본 그대로 노출된다.
+
+---
+
+## 2. 원인 분석
+
+텍스트가 깨지는 원인은 3가지가 복합적으로 작용한다.
+
+### 2.1 터미널 줄바꿈 혼재
+
+터미널에는 2종류의 줄바꿈이 존재한다.
+
+| 종류 | 설명 | 복사 시 동작 |
+|------|------|-------------|
+| Hard wrap | 원본 텍스트의 실제 `\n` | 보통 유지됨 |
+| Soft wrap | 터미널 창 너비에 의한 시각적 줄바꿈 | 유실되거나 불필요하게 추가됨 |
+
+Claude Code CLI는 터미널에서 실행되므로, 드래그 복사 시 실제 줄바꿈과 시각적 줄바꿈이 뒤섞여 클립보드에 들어간다. 그 결과 어떤 줄은 합쳐지고, 어떤 줄은 엉뚱한 곳에서 끊어진다.
+
+### 2.2 Markdown vs Slack mrkdwn 문법 차이
+
+Claude Code는 표준 Markdown을 출력하지만, 슬랙은 자체 마크업 문법(mrkdwn)을 사용한다.
+
+| 요소 | Markdown (Claude Code) | Slack mrkdwn | 직접 붙여넣기 시 |
+|------|----------------------|-------------|----------------|
+| 볼드 | `**텍스트**` | `*텍스트*` | `**텍스트**` 그대로 표시 |
+| 이탤릭 | `*텍스트*` | `_텍스트_` | 슬랙에서 볼드로 오인식 |
+| 제목 | `## 제목` | 지원 안 함 | `## 제목` 그대로 표시 |
+| 취소선 | `~~텍스트~~` | `~텍스트~` | `~~텍스트~~` 그대로 표시 |
+| 링크 | `[텍스트](URL)` | `<URL\|텍스트>` | 원본 문법 그대로 표시 |
+| 구분선 | `---` | 지원 안 함 | `---` 대시 3개로 표시 |
+| 코드블록 | ` ```lang ``` ` | ` ``` ``` ` | 언어 지정자가 텍스트로 노출될 수 있음 |
+
+### 2.3 슬랙 입력창의 공백 처리
+
+슬랙의 메시지 입력창은 붙여넣기 시 다음 처리를 수행한다:
+
+- 연속 빈 줄을 1개로 축소
+- 앞뒤 공백 제거
+- 일부 특수문자 이스케이프
+
+이 3가지가 합쳐지면 **줄 합침, 문법 노출, 공백 손실**이 동시에 발생한다.
+
+---
+
+## 3. 해결 방법: 클코 → 슬랙 변환기
+
+### 3.1 접속 경로
+
+MNG 관리자 패널에 변환 도구가 있다.
+
+| 환경 | URL |
+|------|-----|
+| 로컬 | `http://mng.sam.kr/rd/cc-to-slack` |
+| 개발 서버 | `https://admin.codebridge-x.com/rd/cc-to-slack` |
+| 운영 서버 | `https://mng.codebridge-x.com/rd/cc-to-slack` |
+
+**메뉴 위치**: 연구개발 > 클코 to 슬랙형태
+
+### 3.2 사용법
+
+1. Claude Code CLI에서 메시지를 드래그하여 복사 (`Ctrl+C`)
+2. 변환기의 왼쪽 입력란에 붙여넣기 (`Ctrl+V`)
+3. 오른쪽 슬랙 미리보기에 변환 결과가 자동 표시됨
+4. **복사** 버튼 클릭 (또는 `Ctrl+Enter`)
+5. 슬랙 채팅창에 붙여넣기 (`Ctrl+V`)
+
+### 3.3 변환 규칙
+
+| 변환 전 (Markdown) | 변환 후 (Slack) | 설명 |
+|-------------------|----------------|------|
+| `**볼드**` | `*볼드*` | 슬랙 볼드 문법 |
+| `## 제목` | `*제목*` | 볼드 처리로 대체 |
+| `~~취소~~` | `~취소~` | 슬랙 취소선 문법 |
+| `[텍스트](URL)` | `<URL\|텍스트>` | 슬랙 링크 문법 |
+| `---` | `———` | em dash로 구분선 대체 |
+| 테이블 구분선 `\|---\|` | 제거 | 불필요한 구분선 삭제 |
+| 연속 빈 줄 | 1개로 정리 | 공백 정리 |
+| 코드블록 | 유지 | 슬랙도 ` ``` ` 지원 |
+
+---
+
+## 4. 작동 원리
+
+변환기가 정상 작동하는 핵심 이유는 **리치 텍스트(HTML) 복사** 방식을 사용하기 때문이다.
+
+```
+일반 텍스트 복사 (plain text)
+  → 슬랙이 자체적으로 재해석 → 줄바꿈 깨짐, 문법 노출
+
+리치 텍스트 복사 (HTML)
+  → 슬랙이 HTML 서식을 그대로 수용 → 볼드, 코드블록, 줄바꿈 보존
+```
+
+브라우저의 Selection API로 DOM 요소를 선택하면 클립보드에 `text/html`과 `text/plain` 두 가지 형식이 동시에 저장된다. 슬랙은 `text/html` 버전을 읽어서 `<b>`, `<code>`, `<br>` 등의 서식을 그대로 적용한다.
+
+---
+
+## 관련 문서
+
+- MNG 소스: `mng/resources/views/rd/cc-to-slack/index.blade.php`
+- 컨트롤러: `mng/app/Http/Controllers/RdController.php` — `ccToSlack()`
+- 라우트: `GET /rd/cc-to-slack`
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/dev/guides/tenant-email-integration-guide.md b/dev/guides/tenant-email-integration-guide.md
index cd4fbb1..e8457d8 100644
--- a/dev/guides/tenant-email-integration-guide.md
+++ b/dev/guides/tenant-email-integration-guide.md
@@ -1,741 +1,741 @@
-# 테넌트 이메일 연동 가이드
-
-> **작성일**: 2026-03-11
-> **상태**: 설계 확정
-> **관련 정책**: [이메일 발송 정책](../standards/email-policy.md)
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-SAM 멀티테넌시 환경에서 각 테넌트(회사)가 사용하는 다양한 메일 시스템을 SAM과 연동하는 방법을 정의한다.
-**본사(코드브릿지엑스)가 MNG 관리 화면에서 각 테넌트의 메일 설정을 대행 관리**하는 방식으로 운영한다.
-
-### 1.2 핵심 원칙
-
-| 원칙 | 설명 |
-|------|------|
-| 🔴 본사 중앙 관리 | 테넌트 메일 설정은 MNG 관리자(본사)가 등록/수정한다 |
-| 🔴 프리셋 기반 | 주요 메일 제공자별 SMTP 프리셋을 제공하여 설정 오류를 방지한다 |
-| 🟡 연결 테스트 필수 | 설정 저장 전 SMTP 연결 테스트를 통과해야 한다 |
-| 🟡 단계적 확장 | 플랫폼 발송(Phase 1) → SMTP 릴레이(Phase 2) → OAuth2(Phase 3) |
-| 🟢 가이드 제공 | 테넌트에게 앱 비밀번호 생성 등 사전 준비 절차를 안내한다 |
-
-### 1.3 운영 모델
-
-```
-본사 (코드브릿지엑스)                    테넌트 (고객사)
-┌────────────────────────┐              ┌────────────────────────┐
-│  MNG 관리 화면          │              │                        │
-│  ├── 테넌트 목록        │   SMTP 정보  │  기존 메일 시스템       │
-│  ├── 메일 설정 등록     │ ←──── 전달 ──│  (Gmail, Naver 등)     │
-│  ├── SMTP 프리셋 선택   │              │                        │
-│  ├── 연결 테스트        │              │  앱 비밀번호 생성       │
-│  └── 발송 현황 모니터링 │              │  (본사 안내에 따라)     │
-└────────────────────────┘              └────────────────────────┘
-```
-
-> **테넌트는 MNG에 접근하지 않는다.** 본사 관리자가 테넌트로부터 SMTP 정보를 전달받아 MNG에서 설정한다.
-
----
-
-## 2. 테넌트 메일 환경 현황
-
-### 2.1 한국 기업 메일 시스템 분류
-
-| 유형 | 주로 사용하는 메일 | 예시 도메인 | 비율 (추정) |
-|------|-------------------|------------|------------|
-| 포털 메일 | 네이버, 다음 | `ceo@naver.com` | 소기업 30% |
-| 호스팅 메일 | 카페24, 가비아 | `admin@company.co.kr` | 중소기업 25% |
-| Google Workspace | Gmail 인프라 | `hong@company.com` | 중소~중견 20% |
-| 네이버웍스 | 네이버 인프라 | `hong@company.com` | 중소기업 15% |
-| Microsoft 365 | Exchange/Outlook | `hong@company.co.kr` | 중견~대기업 8% |
-| 자체 메일 서버 | On-premise | `hong@company.com` | 대기업 2% |
-
-### 2.2 메일 제공자별 SMTP 정보
-
-| 제공자 | SMTP 호스트 | 포트 | 암호화 | 인증 방식 | 일일 한도 |
-|--------|------------|------|--------|----------|----------|
-| Gmail / Google Workspace | `smtp.gmail.com` | 587 | TLS | 앱 비밀번호 | 500건 (무료) / 2,000건 (Workspace) |
-| 네이버 | `smtp.naver.com` | 587 | TLS | 앱 비밀번호 | 500건 |
-| 네이버웍스 | `smtp.worksmobile.com` | 587 | TLS | 앱 비밀번호 | 관리자 설정 |
-| 다음/카카오 | `smtp.daum.net` | 465 | SSL | 앱 비밀번호 | 500건 |
-| Microsoft 365 | `smtp.office365.com` | 587 | STARTTLS | OAuth2 권장 | 10,000건 |
-| 카페24 | 업체별 상이 | 587 | TLS | ID/PW | 업체별 상이 |
-| 가비아 | `smtp.gabia.com` | 587 | TLS | ID/PW | 업체별 상이 |
-
----
-
-## 3. 연동 방식 (3단계 전략)
-
-### 3.1 Phase 1: 플랫폼 발송 + Reply-To (즉시 적용)
-
-```
-┌─────────────────────────────────────────────────────────┐
-│  Phase 1 — 플랫폼 발송                                    │
-│                                                           │
-│  SAM 공용 SMTP로 발송하되, 테넌트 브랜딩 적용              │
-│                                                           │
-│  From: "주일블라인드" <noreply@sam.codebridge-x.com>       │
-│  Reply-To: admin@juil-blind.co.kr                         │
-│  Subject: [SAM] 전자서명 요청                              │
-│                                                           │
-│  테넌트 설정: from_name + reply_to만 입력하면 됨            │
-│  provider: 'platform'                                      │
-└─────────────────────────────────────────────────────────┘
-```
-
-**장점**: 테넌트가 SMTP 정보를 제공하지 않아도 즉시 사용 가능
-**단점**: 발신 주소가 `@sam.codebridge-x.com`으로 보임 (신뢰도 하락 가능)
-
-**적합 대상**: 메일 설정이 어렵거나 SMTP 정보를 제공하지 않는 테넌트
-
-### 3.2 Phase 2: SMTP 릴레이 (핵심 — 대부분의 테넌트)
-
-```
-┌─────────────────────────────────────────────────────────┐
-│  Phase 2 — SMTP 릴레이                                    │
-│                                                           │
-│  테넌트의 SMTP 서버를 통해 발송                             │
-│                                                           │
-│  From: "주일블라인드" <admin@juil-blind.co.kr>              │
-│  Subject: 전자서명 요청                                     │
-│                                                           │
-│  테넌트 설정: SMTP 프리셋 선택 + 계정/비밀번호 입력          │
-│  provider: 'smtp'                                          │
-│  → 수신자에게는 테넌트 회사 메일에서 온 것처럼 보임           │
-└─────────────────────────────────────────────────────────┘
-```
-
-**장점**: 테넌트 도메인으로 발송, 높은 신뢰도
-**단점**: 테넌트에게 앱 비밀번호 생성을 요청해야 함
-
-**적합 대상**: SMTP 접근 가능한 대부분의 테넌트
-
-### 3.3 Phase 3: OAuth2 연동 (고급 — 향후)
-
-```
-┌─────────────────────────────────────────────────────────┐
-│  Phase 3 — OAuth2 연동                                    │
-│                                                           │
-│  Google / Microsoft 계정 OAuth2 인증                       │
-│  비밀번호 저장 없이 토큰 기반 발송                           │
-│                                                           │
-│  provider: 'google_oauth' | 'microsoft_oauth'              │
-│  → 가장 안전하지만 구현 복잡도 높음                          │
-└─────────────────────────────────────────────────────────┘
-```
-
-**장점**: 비밀번호 저장 불필요, 보안 최상
-**단점**: 구현 복잡도 높음, Google/MS만 지원, Azure AD 등록 필요
-
-**적합 대상**: Google Workspace / Microsoft 365 사용 중견기업 이상
-
-### 3.4 단계별 구현 우선순위
-
-| Phase | 범위 | 대상 테넌트 | 구현 난이도 | 우선순위 |
-|-------|------|-----------|------------|---------|
-| Phase 1 | 플랫폼 발송 + Reply-To | 전체 (기본값) | 낮음 | 🔴 필수 |
-| Phase 2 | SMTP 릴레이 + 프리셋 | SMTP 정보 제공 가능 | 중간 | 🔴 필수 |
-| Phase 3 | OAuth2 연동 | Google/MS 365 사용 업체 | 높음 | 🟢 권장 |
-
----
-
-## 4. SMTP 프리셋 시스템
-
-### 4.1 프리셋 설정 파일
-
-> **위치**: `/home/aweso/sam/mng/config/mail-presets.php` (MNG)
-> `/home/aweso/sam/api/config/mail-presets.php` (API)
-
-```php
-<?php
-
-return [
-    'gmail' => [
-        'label' => 'Gmail / Google Workspace',
-        'host' => 'smtp.gmail.com',
-        'port' => 587,
-        'encryption' => 'tls',
-        'guide_key' => 'gmail',
-        'daily_limit' => 500,
-        'notes' => '앱 비밀번호 필요 (2단계 인증 활성화 후 생성)',
-    ],
-    'naver' => [
-        'label' => '네이버 메일',
-        'host' => 'smtp.naver.com',
-        'port' => 587,
-        'encryption' => 'tls',
-        'guide_key' => 'naver',
-        'daily_limit' => 500,
-        'notes' => '네이버 메일 설정 > POP3/SMTP > SMTP 사용 활성화 필요',
-    ],
-    'naverworks' => [
-        'label' => '네이버웍스 (NAVER WORKS)',
-        'host' => 'smtp.worksmobile.com',
-        'port' => 587,
-        'encryption' => 'tls',
-        'guide_key' => 'naverworks',
-        'daily_limit' => null,
-        'notes' => '관리자 콘솔에서 SMTP 허용 설정 필요',
-    ],
-    'daum' => [
-        'label' => '다음/카카오 메일',
-        'host' => 'smtp.daum.net',
-        'port' => 465,
-        'encryption' => 'ssl',
-        'guide_key' => 'daum',
-        'daily_limit' => 500,
-        'notes' => '카카오 계정 > 보안 > 앱 비밀번호 생성',
-    ],
-    'microsoft365' => [
-        'label' => 'Microsoft 365 (Outlook)',
-        'host' => 'smtp.office365.com',
-        'port' => 587,
-        'encryption' => 'tls',
-        'guide_key' => 'microsoft365',
-        'daily_limit' => 10000,
-        'notes' => 'Basic Auth 폐지 주의 — OAuth2 전환 권장',
-    ],
-    'cafe24' => [
-        'label' => '카페24 호스팅 메일',
-        'host' => '',
-        'port' => 587,
-        'encryption' => 'tls',
-        'guide_key' => 'cafe24',
-        'daily_limit' => null,
-        'notes' => 'SMTP 호스트는 호스팅 계정마다 상이 — 수동 입력',
-    ],
-    'gabia' => [
-        'label' => '가비아 호스팅 메일',
-        'host' => 'smtp.gabia.com',
-        'port' => 587,
-        'encryption' => 'tls',
-        'guide_key' => 'gabia',
-        'daily_limit' => null,
-        'notes' => '가비아 메일 관리 > SMTP 설정 확인',
-    ],
-    'custom' => [
-        'label' => '직접 입력 (자체 서버 등)',
-        'host' => '',
-        'port' => 587,
-        'encryption' => 'tls',
-        'guide_key' => null,
-        'daily_limit' => null,
-        'notes' => '호스트, 포트, 암호화 방식을 직접 입력',
-    ],
-];
-```
-
-### 4.2 프리셋 선택 흐름
-
-```
-본사 관리자가 MNG에서 테넌트 메일 설정
-    │
-    ├── 1. 테넌트 선택
-    │
-    ├── 2. 발송 방식 선택
-    │       ├── "SAM 기본" → Phase 1 (from_name + reply_to만 입력)
-    │       └── "자체 SMTP" → Phase 2 (프리셋 선택 진행)
-    │
-    ├── 3. 프리셋 선택 (자체 SMTP 시)
-    │       ├── [Gmail ▼] 선택 → host/port/encryption 자동 채움
-    │       ├── [네이버 ▼] 선택 → host/port/encryption 자동 채움
-    │       └── [직접 입력] 선택 → 모든 필드 수동 입력
-    │
-    ├── 4. 계정 정보 입력
-    │       ├── SMTP 사용자명 (이메일 주소)
-    │       └── SMTP 비밀번호 (앱 비밀번호)
-    │
-    ├── 5. 연결 테스트 [🔧 테스트] 버튼
-    │       ├── 성공 → "SMTP 연결 성공 (230ms)" ✅
-    │       └── 실패 → 에러 메시지 + 트러블슈팅 안내
-    │
-    └── 6. 저장 (테스트 통과 시에만 활성화)
-```
-
----
-
-## 5. MNG 관리 화면 설계
-
-### 5.1 메뉴 위치
-
-```
-MNG 사이드바
-└── 시스템 관리
-    └── 테넌트 관리
-        └── 이메일 설정    ← 신규 메뉴
-```
-
-> **라우트**: `GET /system/tenants/{tenant}/mail-config`
-> **컨트롤러**: `App\Http\Controllers\System\TenantMailConfigController`
-
-### 5.2 화면 구조 — 테넌트 메일 설정 폼
-
-```
-┌─ 이메일 설정 — [주일블라인드] ──────────────────────────┐
-│                                                          │
-│  ── 기본 정보 ────────────────────────────────────────── │
-│  발신자명:     [주일블라인드          ]                    │
-│  발신 이메일:  [admin@juil-blind.co.kr]                   │
-│  회신 주소:    [admin@juil-blind.co.kr] (선택)            │
-│  일일 발송 한도: [500] 건                                 │
-│                                                          │
-│  ── 발송 방식 ────────────────────────────────────────── │
-│  ● SAM 기본 (플랫폼 SMTP)                                │
-│    발신 주소: noreply@sam.codebridge-x.com                │
-│    Reply-To에 위 발신 이메일 자동 적용                     │
-│                                                          │
-│  ○ 자체 SMTP                                             │
-│    ┌─ SMTP 설정 ──────────────────────────────────────┐ │
-│    │  프리셋:   [Gmail / Google Workspace ▼]            │ │
-│    │            ℹ️ 앱 비밀번호 필요 (가이드 보기)         │ │
-│    │                                                    │ │
-│    │  호스트:   [smtp.gmail.com    ] (자동)              │ │
-│    │  포트:     [587               ] (자동)              │ │
-│    │  암호화:   [TLS ▼             ] (자동)              │ │
-│    │  사용자명: [admin@juil-blind.co.kr]                 │ │
-│    │  비밀번호: [••••••••••••••••   ]                    │ │
-│    │                                                    │ │
-│    │  [🔧 연결 테스트]                                   │ │
-│    │                                                    │ │
-│    │  테스트 결과:                                       │ │
-│    │  ✅ SMTP 연결 성공 (응답시간: 230ms)                │ │
-│    │  ✅ 테스트 메일 발송 완료                            │ │
-│    │     → admin@juil-blind.co.kr로 전송                 │ │
-│    └────────────────────────────────────────────────────┘ │
-│                                                          │
-│  ── 브랜딩 (선택) ────────────────────────────────────── │
-│  회사명:     [주일블라인드             ]                   │
-│  로고:       [📎 업로드] sam_bi_logo.png                  │
-│  테마 컬러:  [#1a56db] 🎨                                │
-│  회사 주소:  [서울시 강남구...        ]                    │
-│  연락처:     [02-1234-5678            ]                   │
-│  푸터 문구:  [SAM 시스템에서 발송된 메일입니다]            │
-│                                                          │
-│  ── 상태 ─────────────────────────────────────────────── │
-│  설정 상태: ✅ 활성  |  마지막 테스트: 2026-03-11 14:30   │
-│  오늘 발송: 23/500건  |  이번 달 총 발송: 456건           │
-│                                                          │
-│             [💾 저장]     [↩️ 취소]                       │
-└──────────────────────────────────────────────────────────┘
-```
-
-### 5.3 화면 구조 — 테넌트 목록 (메일 설정 현황)
-
-```
-┌─ 테넌트 이메일 설정 현황 ────────────────────────────────┐
-│                                                          │
-│  ┌────┬──────────┬──────────┬────────┬───────┬───────┐  │
-│  │ ID │ 테넌트명  │ 발송 방식 │ 프리셋  │ 상태   │ 발송  │  │
-│  ├────┼──────────┼──────────┼────────┼───────┼───────┤  │
-│  │  1 │ 주일블라인드│ 자체 SMTP│ Gmail  │ ✅ 활성│ 23건  │  │
-│  │  2 │ 경동스크린 │ SAM 기본 │ —      │ ✅ 활성│ 12건  │  │
-│  │  3 │ 테스트업체 │ 미설정   │ —      │ ⚠️ 미설정│ 0건  │  │
-│  └────┴──────────┴──────────┴────────┴───────┴───────┘  │
-│                                                          │
-│  ⚠️ 미설정 테넌트는 플랫폼 기본 SMTP로 발송됩니다         │
-└──────────────────────────────────────────────────────────┘
-```
-
-### 5.4 파일 구조
-
-```
-mng/
-├── app/Http/Controllers/System/
-│   └── TenantMailConfigController.php     ← 컨트롤러
-├── app/Services/Mail/
-│   ├── TenantMailService.php              ← 메일 발송 서비스
-│   └── SmtpConnectionTester.php           ← SMTP 연결 테스트
-├── config/
-│   └── mail-presets.php                   ← SMTP 프리셋 설정
-└── resources/views/system/tenant-mail/
-    ├── index.blade.php                    ← 테넌트 목록
-    └── edit.blade.php                     ← 설정 폼
-```
-
----
-
-## 6. SMTP 연결 테스트
-
-### 6.1 테스트 절차
-
-```
-[🔧 연결 테스트] 클릭
-    │
-    ├── 1. SMTP 서버 접속 (TCP 연결)
-    │       └── 실패: "SMTP 서버에 접속할 수 없습니다 (호스트/포트 확인)"
-    │
-    ├── 2. TLS/SSL 핸드셰이크
-    │       └── 실패: "암호화 연결 실패 (암호화 방식 확인)"
-    │
-    ├── 3. 인증 (AUTH LOGIN)
-    │       └── 실패: "인증 실패 (사용자명/비밀번호 확인)"
-    │
-    ├── 4. 테스트 메일 발송 (선택)
-    │       ├── 수신자: 입력한 from_address (자기 자신에게)
-    │       ├── 제목: "[SAM] SMTP 연결 테스트"
-    │       └── 본문: "이 메일은 SAM 시스템의 SMTP 연결 테스트입니다."
-    │
-    └── 5. 결과 반환
-            ├── 응답시간 (ms)
-            ├── 서버 배너 (SMTP EHLO 응답)
-            └── 성공/실패 메시지
-```
-
-### 6.2 `SmtpConnectionTester` 서비스
-
-> **위치**: `mng/app/Services/Mail/SmtpConnectionTester.php`
-
-```php
-class SmtpConnectionTester
-{
-    /**
-     * SMTP 연결 테스트 실행
-     *
-     * @return array{
-     *     success: bool,
-     *     message: string,
-     *     response_time_ms: int,
-     *     server_banner: string|null,
-     *     error_code: string|null
-     * }
-     */
-    public function test(
-        string $host,
-        int $port,
-        string $encryption,
-        string $username,
-        string $password,
-        ?string $testRecipient = null
-    ): array;
-}
-```
-
-### 6.3 에러 코드 및 트러블슈팅
-
-| 에러 코드 | 메시지 | 원인 | 해결 방법 |
-|----------|--------|------|----------|
-| `CONN_REFUSED` | SMTP 서버 접속 거부 | 호스트/포트 오류, 방화벽 | 호스트/포트 확인, 프리셋 재선택 |
-| `TLS_FAILED` | TLS 핸드셰이크 실패 | 암호화 방식 불일치 | SSL ↔ TLS 전환 시도 |
-| `AUTH_FAILED` | 인증 실패 | 비밀번호 오류, 앱 비밀번호 미사용 | 앱 비밀번호 재생성 안내 |
-| `SMTP_DISABLED` | SMTP 비활성화 | 메일 설정에서 SMTP 미허용 | 메일 서비스 SMTP 활성화 안내 |
-| `QUOTA_ERROR` | 발송 한도 초과 | 일일 한도 도달 | 시간 경과 후 재시도 |
-| `TIMEOUT` | 연결 시간 초과 (10초) | 네트워크, 서버 과부하 | 잠시 후 재시도 |
-
----
-
-## 7. 테넌트 사전 준비 안내
-
-### 7.1 안내 절차
-
-본사 관리자가 테넌트에게 메일 연동을 위한 사전 준비를 안내한다.
-
-```
-본사 → 테넌트 안내 흐름:
-    │
-    ├── 1. 테넌트가 사용하는 메일 서비스 확인
-    │       "현재 회사 메일이 Gmail인가요, 네이버인가요?"
-    │
-    ├── 2. 해당 서비스의 앱 비밀번호 생성 가이드 전달
-    │       (SAM 도움말 페이지 링크 또는 PDF)
-    │
-    ├── 3. 테넌트가 앱 비밀번호 생성 후 본사에 전달
-    │       ├── SMTP용 이메일 주소
-    │       └── 앱 비밀번호 (일반 비밀번호 아님)
-    │
-    └── 4. 본사가 MNG에서 설정 → 연결 테스트 → 완료 통보
-```
-
-### 7.2 제공자별 앱 비밀번호 생성 안내
-
-#### Gmail / Google Workspace
-
-```
-1. Google 계정 > 보안 > 2단계 인증 활성화 (필수 전제)
-2. Google 계정 > 보안 > 앱 비밀번호
-3. "앱 선택" → "기타 (맞춤 이름)" → "SAM" 입력
-4. 생성된 16자리 비밀번호를 본사에 전달
-```
-
-#### 네이버 메일
-
-```
-1. 네이버 메일 > 환경설정 > POP3/IMAP 설정
-2. "IMAP/SMTP 사용" → "사용함" 체크
-3. 네이버 계정 > 보안 설정 > 2단계 인증 활성화
-4. "앱 비밀번호 관리" → 앱 이름 "SAM" 입력 → 생성
-5. 생성된 비밀번호를 본사에 전달
-```
-
-#### 네이버웍스
-
-```
-1. 네이버웍스 관리자 콘솔 접속 (관리자 권한 필요)
-2. 보안 > 외부 앱 연동 > SMTP 허용
-3. 사용할 계정의 이메일/비밀번호를 본사에 전달
-   (또는 앱 전용 비밀번호 생성)
-```
-
-#### 다음/카카오 메일
-
-```
-1. 다음 메일 > 환경설정 > IMAP/POP > SMTP 사용 체크
-2. 카카오 계정 > 보안 > 앱 비밀번호 생성
-3. 생성된 비밀번호를 본사에 전달
-```
-
-#### Microsoft 365
-
-```
-1. Microsoft 365 관리자 센터 > 인증 정책
-2. SMTP AUTH 허용 (테넌트 수준 또는 사용자 수준)
-3. 해당 사용자 계정의 이메일/비밀번호 전달
-   ※ Basic Auth 폐지 추세 → OAuth2 연동(Phase 3) 권장
-```
-
-#### 카페24 / 가비아 호스팅 메일
-
-```
-1. 호스팅 관리 패널에서 SMTP 서버 주소 확인
-2. 메일 계정의 이메일/비밀번호를 본사에 전달
-   (호스팅 메일은 별도 앱 비밀번호 없이 일반 비밀번호 사용)
-```
-
----
-
-## 8. `tenant_mail_configs` 확장 — `options` JSON
-
-> 기존 [이메일 발송 정책](../standards/email-policy.md)의 `options` 구조에 연동 관련 필드를 추가한다.
-
-### 8.1 전체 `options` JSON 구조
-
-```json
-{
-    "smtp": {
-        "host": "smtp.gmail.com",
-        "port": 587,
-        "username": "admin@juil-blind.co.kr",
-        "password": "<encrypted>",
-        "encryption": "tls"
-    },
-    "preset": "gmail",
-    "branding": {
-        "logo_url": "/storage/tenants/1/logo.png",
-        "primary_color": "#1a56db",
-        "company_name": "주일블라인드",
-        "company_address": "서울시 강남구...",
-        "company_phone": "02-1234-5678",
-        "footer_text": "본 메일은 SAM 시스템에서 발송되었습니다."
-    },
-    "connection_test": {
-        "last_tested_at": "2026-03-11T14:30:00",
-        "last_result": "success",
-        "response_time_ms": 230,
-        "server_banner": "220 smtp.gmail.com ESMTP",
-        "tested_by": "admin@codebridge-x.com"
-    },
-    "domain_auth": {
-        "spf_verified": false,
-        "dkim_verified": false,
-        "dkim_selector": null,
-        "verified_at": null
-    },
-    "oauth": {
-        "provider": null,
-        "access_token": null,
-        "refresh_token": null,
-        "expires_at": null
-    }
-}
-```
-
-### 8.2 `options` 키 설명
-
-| 키 | Phase | 설명 |
-|-----|-------|------|
-| `smtp.*` | Phase 2 | 테넌트 SMTP 접속 정보 |
-| `preset` | Phase 2 | 프리셋 식별자 (`gmail`, `naver`, `custom` 등) |
-| `branding.*` | Phase 1~2 | 메일 템플릿 브랜딩 정보 |
-| `connection_test.*` | Phase 2 | 마지막 SMTP 연결 테스트 결과 |
-| `domain_auth.*` | Phase 2+ | SPF/DKIM 도메인 인증 상태 |
-| `oauth.*` | Phase 3 | OAuth2 토큰 정보 (향후) |
-
----
-
-## 9. 도메인 인증 (SPF/DKIM) — Phase 2+
-
-### 9.1 필요성
-
-Phase 1(플랫폼 발송)에서 테넌트 도메인이 아닌 SAM 도메인으로 발송하면 스팸 분류될 수 있다.
-도메인 인증을 통해 SAM이 테넌트 도메인 대신 발송하는 것을 허용한다.
-
-### 9.2 인증 항목
-
-| 인증 | 역할 | 테넌트 조치 |
-|------|------|------------|
-| **SPF** | "이 IP에서 보내는 메일은 정상" | 테넌트 DNS에 SAM 발송 IP 추가 |
-| **DKIM** | 메일 위변조 방지 서명 | SAM이 생성한 TXT 레코드를 DNS에 등록 |
-| **DMARC** | SPF+DKIM 정책 정의 | 선택 사항 (권장) |
-
-### 9.3 도메인 인증 흐름 (MNG 마법사)
-
-```
-본사 관리자가 MNG에서 도메인 인증 진행
-    │
-    ├── 1. 테넌트 도메인 입력 (예: juil-blind.co.kr)
-    │
-    ├── 2. SAM이 DNS 레코드 자동 생성
-    │       ├── SPF: "v=spf1 include:sam.codebridge-x.com ~all"
-    │       └── DKIM: sam2026._domainkey.juil-blind.co.kr → 공개키
-    │
-    ├── 3. 테넌트 IT 담당자에게 DNS 레코드 추가 요청
-    │       (안내 메일 또는 텍스트로 전달)
-    │
-    ├── 4. [인증 확인] 버튼 → DNS 조회로 레코드 확인
-    │       ├── 성공: domain_auth.spf_verified = true
-    │       └── 실패: "DNS 전파 대기 중 (최대 48시간)"
-    │
-    └── 5. 인증 완료 시 Phase 1에서도 높은 도달률 확보
-```
-
-> **현실적 판단**: 대부분의 중소기업 테넌트는 DNS 관리 역량이 없으므로, Phase 2(SMTP 릴레이)를 기본으로 권장하고 도메인 인증은 선택 사항으로 제공한다.
-
----
-
-## 10. API 엔드포인트
-
-### 10.1 MNG 내부 라우트
-
-| Method | Path | 설명 |
-|--------|------|------|
-| `GET` | `/system/tenants/{tenant}/mail-config` | 메일 설정 폼 화면 |
-| `PUT` | `/system/tenants/{tenant}/mail-config` | 메일 설정 저장 |
-| `POST` | `/system/tenants/{tenant}/mail-config/test` | SMTP 연결 테스트 |
-| `GET` | `/system/tenants/mail-config/presets` | 프리셋 목록 JSON |
-| `GET` | `/system/tenants/mail-config/overview` | 전체 테넌트 설정 현황 |
-
-### 10.2 연결 테스트 API
-
-**Request**:
-
-```json
-POST /system/tenants/1/mail-config/test
-{
-    "provider": "smtp",
-    "preset": "gmail",
-    "host": "smtp.gmail.com",
-    "port": 587,
-    "encryption": "tls",
-    "username": "admin@juil-blind.co.kr",
-    "password": "xxxx xxxx xxxx xxxx",
-    "send_test_mail": true
-}
-```
-
-**Response (성공)**:
-
-```json
-{
-    "success": true,
-    "message": "SMTP 연결 성공",
-    "data": {
-        "response_time_ms": 230,
-        "server_banner": "220 smtp.gmail.com ESMTP",
-        "test_mail_sent": true,
-        "test_mail_to": "admin@juil-blind.co.kr"
-    }
-}
-```
-
-**Response (실패)**:
-
-```json
-{
-    "success": false,
-    "message": "인증 실패 — 앱 비밀번호를 확인하세요",
-    "data": {
-        "error_code": "AUTH_FAILED",
-        "troubleshoot": "Gmail은 앱 비밀번호가 필요합니다. 2단계 인증 활성화 후 앱 비밀번호를 생성하세요.",
-        "guide_url": "/docs/email-setup/gmail"
-    }
-}
-```
-
----
-
-## 11. 보안 규칙
-
-### 11.1 필수 준수 사항
-
-```
-✅ SMTP 비밀번호는 encrypt()로 암호화 저장 (DB에 평문 금지)
-✅ OAuth2 토큰도 encrypt()로 암호화 저장
-✅ 연결 테스트 시 비밀번호는 HTTPS 전송만 허용
-✅ MNG 관리자만 테넌트 메일 설정 접근 가능 (권한: system.tenant.mail)
-✅ SMTP 비밀번호는 API 응답/뷰에서 마스킹 처리 (••••••••)
-✅ 연결 테스트 결과는 mail_logs가 아닌 options.connection_test에 기록
-```
-
-### 11.2 금지 사항
-
-```
-❌ 테넌트가 직접 MNG에서 메일 설정 변경 금지 (본사만 가능)
-❌ SMTP 비밀번호를 로그/콘솔에 출력 금지
-❌ 암호화 없이 비밀번호 저장 금지
-❌ 다른 테넌트의 SMTP 설정 조회 금지 (TenantScope 적용)
-```
-
-### 11.3 비밀번호 수명주기
-
-```
-비밀번호 입력 → encrypt() 암호화 → DB 저장
-                                      │
-연결 테스트 시 ← decrypt() 복호화 ────┘
-메일 발송 시  ← decrypt() 복호화 ────┘
-설정 폼 표시  → "••••••••" 마스킹 (원본 미노출)
-```
-
----
-
-## 12. 구현 체크리스트
-
-### Phase 1: 플랫폼 발송 (기반)
-
-- [ ] `tenant_mail_configs` 마이그레이션 (API)
-- [ ] `TenantMailConfig` 모델 생성 (API + MNG)
-- [ ] `TenantMailService` 생성 (MNG)
-- [ ] MNG 관리 화면 — 기본 설정 폼 (from_name, reply_to)
-- [ ] 기존 Mailable을 `TenantMailService` 경유로 전환
-
-### Phase 2: SMTP 릴레이
-
-- [ ] `config/mail-presets.php` 프리셋 설정 파일 생성
-- [ ] MNG 관리 화면 — 프리셋 선택 + SMTP 설정 폼
-- [ ] `SmtpConnectionTester` 서비스 구현
-- [ ] SMTP 연결 테스트 API 구현
-- [ ] 프리셋 선택 시 호스트/포트/암호화 자동 채움 (HTMX)
-- [ ] SMTP 비밀번호 encrypt/decrypt 처리
-- [ ] 테넌트별 앱 비밀번호 생성 가이드 페이지
-
-### Phase 3: OAuth2 연동 (향후)
-
-- [ ] Google OAuth2 연동 (Gmail API `gmail.send` scope)
-- [ ] Microsoft Graph OAuth2 연동 (`Mail.Send` scope)
-- [ ] OAuth 토큰 자동 갱신 (Refresh Token)
-- [ ] MNG에서 "Google 연결" / "Microsoft 연결" 버튼
-
----
-
-## 관련 문서
-
-- [이메일 발송 정책](../standards/email-policy.md) — 내부 발송 아키텍처, 테이블 설계, 서비스 설계
-- [테넌트 DB 구조](../../system/database/tenants.md) — 테넌트 테이블, 데이터 격리
-- [options JSON 컬럼 정책](../standards/options-column-policy.md) — options 컬럼 사용 규칙
-- [전자서명 기능](../../features/esign/README.md) — 메일 발송이 많은 주요 기능
-
----
-
-**최종 업데이트**: 2026-03-11
+# 테넌트 이메일 연동 가이드
+
+> **작성일**: 2026-03-11
+> **상태**: 설계 확정
+> **관련 정책**: [이메일 발송 정책](../standards/email-policy.md)
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+SAM 멀티테넌시 환경에서 각 테넌트(회사)가 사용하는 다양한 메일 시스템을 SAM과 연동하는 방법을 정의한다.
+**본사(코드브릿지엑스)가 MNG 관리 화면에서 각 테넌트의 메일 설정을 대행 관리**하는 방식으로 운영한다.
+
+### 1.2 핵심 원칙
+
+| 원칙 | 설명 |
+|------|------|
+| 🔴 본사 중앙 관리 | 테넌트 메일 설정은 MNG 관리자(본사)가 등록/수정한다 |
+| 🔴 프리셋 기반 | 주요 메일 제공자별 SMTP 프리셋을 제공하여 설정 오류를 방지한다 |
+| 🟡 연결 테스트 필수 | 설정 저장 전 SMTP 연결 테스트를 통과해야 한다 |
+| 🟡 단계적 확장 | 플랫폼 발송(Phase 1) → SMTP 릴레이(Phase 2) → OAuth2(Phase 3) |
+| 🟢 가이드 제공 | 테넌트에게 앱 비밀번호 생성 등 사전 준비 절차를 안내한다 |
+
+### 1.3 운영 모델
+
+```
+본사 (코드브릿지엑스)                    테넌트 (고객사)
+┌────────────────────────┐              ┌────────────────────────┐
+│  MNG 관리 화면          │              │                        │
+│  ├── 테넌트 목록        │   SMTP 정보  │  기존 메일 시스템       │
+│  ├── 메일 설정 등록     │ ←──── 전달 ──│  (Gmail, Naver 등)     │
+│  ├── SMTP 프리셋 선택   │              │                        │
+│  ├── 연결 테스트        │              │  앱 비밀번호 생성       │
+│  └── 발송 현황 모니터링 │              │  (본사 안내에 따라)     │
+└────────────────────────┘              └────────────────────────┘
+```
+
+> **테넌트는 MNG에 접근하지 않는다.** 본사 관리자가 테넌트로부터 SMTP 정보를 전달받아 MNG에서 설정한다.
+
+---
+
+## 2. 테넌트 메일 환경 현황
+
+### 2.1 한국 기업 메일 시스템 분류
+
+| 유형 | 주로 사용하는 메일 | 예시 도메인 | 비율 (추정) |
+|------|-------------------|------------|------------|
+| 포털 메일 | 네이버, 다음 | `ceo@naver.com` | 소기업 30% |
+| 호스팅 메일 | 카페24, 가비아 | `admin@company.co.kr` | 중소기업 25% |
+| Google Workspace | Gmail 인프라 | `hong@company.com` | 중소~중견 20% |
+| 네이버웍스 | 네이버 인프라 | `hong@company.com` | 중소기업 15% |
+| Microsoft 365 | Exchange/Outlook | `hong@company.co.kr` | 중견~대기업 8% |
+| 자체 메일 서버 | On-premise | `hong@company.com` | 대기업 2% |
+
+### 2.2 메일 제공자별 SMTP 정보
+
+| 제공자 | SMTP 호스트 | 포트 | 암호화 | 인증 방식 | 일일 한도 |
+|--------|------------|------|--------|----------|----------|
+| Gmail / Google Workspace | `smtp.gmail.com` | 587 | TLS | 앱 비밀번호 | 500건 (무료) / 2,000건 (Workspace) |
+| 네이버 | `smtp.naver.com` | 587 | TLS | 앱 비밀번호 | 500건 |
+| 네이버웍스 | `smtp.worksmobile.com` | 587 | TLS | 앱 비밀번호 | 관리자 설정 |
+| 다음/카카오 | `smtp.daum.net` | 465 | SSL | 앱 비밀번호 | 500건 |
+| Microsoft 365 | `smtp.office365.com` | 587 | STARTTLS | OAuth2 권장 | 10,000건 |
+| 카페24 | 업체별 상이 | 587 | TLS | ID/PW | 업체별 상이 |
+| 가비아 | `smtp.gabia.com` | 587 | TLS | ID/PW | 업체별 상이 |
+
+---
+
+## 3. 연동 방식 (3단계 전략)
+
+### 3.1 Phase 1: 플랫폼 발송 + Reply-To (즉시 적용)
+
+```
+┌─────────────────────────────────────────────────────────┐
+│  Phase 1 — 플랫폼 발송                                    │
+│                                                           │
+│  SAM 공용 SMTP로 발송하되, 테넌트 브랜딩 적용              │
+│                                                           │
+│  From: "주일블라인드" <noreply@sam.codebridge-x.com>       │
+│  Reply-To: admin@juil-blind.co.kr                         │
+│  Subject: [SAM] 전자서명 요청                              │
+│                                                           │
+│  테넌트 설정: from_name + reply_to만 입력하면 됨            │
+│  provider: 'platform'                                      │
+└─────────────────────────────────────────────────────────┘
+```
+
+**장점**: 테넌트가 SMTP 정보를 제공하지 않아도 즉시 사용 가능
+**단점**: 발신 주소가 `@sam.codebridge-x.com`으로 보임 (신뢰도 하락 가능)
+
+**적합 대상**: 메일 설정이 어렵거나 SMTP 정보를 제공하지 않는 테넌트
+
+### 3.2 Phase 2: SMTP 릴레이 (핵심 — 대부분의 테넌트)
+
+```
+┌─────────────────────────────────────────────────────────┐
+│  Phase 2 — SMTP 릴레이                                    │
+│                                                           │
+│  테넌트의 SMTP 서버를 통해 발송                             │
+│                                                           │
+│  From: "주일블라인드" <admin@juil-blind.co.kr>              │
+│  Subject: 전자서명 요청                                     │
+│                                                           │
+│  테넌트 설정: SMTP 프리셋 선택 + 계정/비밀번호 입력          │
+│  provider: 'smtp'                                          │
+│  → 수신자에게는 테넌트 회사 메일에서 온 것처럼 보임           │
+└─────────────────────────────────────────────────────────┘
+```
+
+**장점**: 테넌트 도메인으로 발송, 높은 신뢰도
+**단점**: 테넌트에게 앱 비밀번호 생성을 요청해야 함
+
+**적합 대상**: SMTP 접근 가능한 대부분의 테넌트
+
+### 3.3 Phase 3: OAuth2 연동 (고급 — 향후)
+
+```
+┌─────────────────────────────────────────────────────────┐
+│  Phase 3 — OAuth2 연동                                    │
+│                                                           │
+│  Google / Microsoft 계정 OAuth2 인증                       │
+│  비밀번호 저장 없이 토큰 기반 발송                           │
+│                                                           │
+│  provider: 'google_oauth' | 'microsoft_oauth'              │
+│  → 가장 안전하지만 구현 복잡도 높음                          │
+└─────────────────────────────────────────────────────────┘
+```
+
+**장점**: 비밀번호 저장 불필요, 보안 최상
+**단점**: 구현 복잡도 높음, Google/MS만 지원, Azure AD 등록 필요
+
+**적합 대상**: Google Workspace / Microsoft 365 사용 중견기업 이상
+
+### 3.4 단계별 구현 우선순위
+
+| Phase | 범위 | 대상 테넌트 | 구현 난이도 | 우선순위 |
+|-------|------|-----------|------------|---------|
+| Phase 1 | 플랫폼 발송 + Reply-To | 전체 (기본값) | 낮음 | 🔴 필수 |
+| Phase 2 | SMTP 릴레이 + 프리셋 | SMTP 정보 제공 가능 | 중간 | 🔴 필수 |
+| Phase 3 | OAuth2 연동 | Google/MS 365 사용 업체 | 높음 | 🟢 권장 |
+
+---
+
+## 4. SMTP 프리셋 시스템
+
+### 4.1 프리셋 설정 파일
+
+> **위치**: `/home/aweso/sam/mng/config/mail-presets.php` (MNG)
+> `/home/aweso/sam/api/config/mail-presets.php` (API)
+
+```php
+<?php
+
+return [
+    'gmail' => [
+        'label' => 'Gmail / Google Workspace',
+        'host' => 'smtp.gmail.com',
+        'port' => 587,
+        'encryption' => 'tls',
+        'guide_key' => 'gmail',
+        'daily_limit' => 500,
+        'notes' => '앱 비밀번호 필요 (2단계 인증 활성화 후 생성)',
+    ],
+    'naver' => [
+        'label' => '네이버 메일',
+        'host' => 'smtp.naver.com',
+        'port' => 587,
+        'encryption' => 'tls',
+        'guide_key' => 'naver',
+        'daily_limit' => 500,
+        'notes' => '네이버 메일 설정 > POP3/SMTP > SMTP 사용 활성화 필요',
+    ],
+    'naverworks' => [
+        'label' => '네이버웍스 (NAVER WORKS)',
+        'host' => 'smtp.worksmobile.com',
+        'port' => 587,
+        'encryption' => 'tls',
+        'guide_key' => 'naverworks',
+        'daily_limit' => null,
+        'notes' => '관리자 콘솔에서 SMTP 허용 설정 필요',
+    ],
+    'daum' => [
+        'label' => '다음/카카오 메일',
+        'host' => 'smtp.daum.net',
+        'port' => 465,
+        'encryption' => 'ssl',
+        'guide_key' => 'daum',
+        'daily_limit' => 500,
+        'notes' => '카카오 계정 > 보안 > 앱 비밀번호 생성',
+    ],
+    'microsoft365' => [
+        'label' => 'Microsoft 365 (Outlook)',
+        'host' => 'smtp.office365.com',
+        'port' => 587,
+        'encryption' => 'tls',
+        'guide_key' => 'microsoft365',
+        'daily_limit' => 10000,
+        'notes' => 'Basic Auth 폐지 주의 — OAuth2 전환 권장',
+    ],
+    'cafe24' => [
+        'label' => '카페24 호스팅 메일',
+        'host' => '',
+        'port' => 587,
+        'encryption' => 'tls',
+        'guide_key' => 'cafe24',
+        'daily_limit' => null,
+        'notes' => 'SMTP 호스트는 호스팅 계정마다 상이 — 수동 입력',
+    ],
+    'gabia' => [
+        'label' => '가비아 호스팅 메일',
+        'host' => 'smtp.gabia.com',
+        'port' => 587,
+        'encryption' => 'tls',
+        'guide_key' => 'gabia',
+        'daily_limit' => null,
+        'notes' => '가비아 메일 관리 > SMTP 설정 확인',
+    ],
+    'custom' => [
+        'label' => '직접 입력 (자체 서버 등)',
+        'host' => '',
+        'port' => 587,
+        'encryption' => 'tls',
+        'guide_key' => null,
+        'daily_limit' => null,
+        'notes' => '호스트, 포트, 암호화 방식을 직접 입력',
+    ],
+];
+```
+
+### 4.2 프리셋 선택 흐름
+
+```
+본사 관리자가 MNG에서 테넌트 메일 설정
+    │
+    ├── 1. 테넌트 선택
+    │
+    ├── 2. 발송 방식 선택
+    │       ├── "SAM 기본" → Phase 1 (from_name + reply_to만 입력)
+    │       └── "자체 SMTP" → Phase 2 (프리셋 선택 진행)
+    │
+    ├── 3. 프리셋 선택 (자체 SMTP 시)
+    │       ├── [Gmail ▼] 선택 → host/port/encryption 자동 채움
+    │       ├── [네이버 ▼] 선택 → host/port/encryption 자동 채움
+    │       └── [직접 입력] 선택 → 모든 필드 수동 입력
+    │
+    ├── 4. 계정 정보 입력
+    │       ├── SMTP 사용자명 (이메일 주소)
+    │       └── SMTP 비밀번호 (앱 비밀번호)
+    │
+    ├── 5. 연결 테스트 [🔧 테스트] 버튼
+    │       ├── 성공 → "SMTP 연결 성공 (230ms)" ✅
+    │       └── 실패 → 에러 메시지 + 트러블슈팅 안내
+    │
+    └── 6. 저장 (테스트 통과 시에만 활성화)
+```
+
+---
+
+## 5. MNG 관리 화면 설계
+
+### 5.1 메뉴 위치
+
+```
+MNG 사이드바
+└── 시스템 관리
+    └── 테넌트 관리
+        └── 이메일 설정    ← 신규 메뉴
+```
+
+> **라우트**: `GET /system/tenants/{tenant}/mail-config`
+> **컨트롤러**: `App\Http\Controllers\System\TenantMailConfigController`
+
+### 5.2 화면 구조 — 테넌트 메일 설정 폼
+
+```
+┌─ 이메일 설정 — [주일블라인드] ──────────────────────────┐
+│                                                          │
+│  ── 기본 정보 ────────────────────────────────────────── │
+│  발신자명:     [주일블라인드          ]                    │
+│  발신 이메일:  [admin@juil-blind.co.kr]                   │
+│  회신 주소:    [admin@juil-blind.co.kr] (선택)            │
+│  일일 발송 한도: [500] 건                                 │
+│                                                          │
+│  ── 발송 방식 ────────────────────────────────────────── │
+│  ● SAM 기본 (플랫폼 SMTP)                                │
+│    발신 주소: noreply@sam.codebridge-x.com                │
+│    Reply-To에 위 발신 이메일 자동 적용                     │
+│                                                          │
+│  ○ 자체 SMTP                                             │
+│    ┌─ SMTP 설정 ──────────────────────────────────────┐ │
+│    │  프리셋:   [Gmail / Google Workspace ▼]            │ │
+│    │            ℹ️ 앱 비밀번호 필요 (가이드 보기)         │ │
+│    │                                                    │ │
+│    │  호스트:   [smtp.gmail.com    ] (자동)              │ │
+│    │  포트:     [587               ] (자동)              │ │
+│    │  암호화:   [TLS ▼             ] (자동)              │ │
+│    │  사용자명: [admin@juil-blind.co.kr]                 │ │
+│    │  비밀번호: [••••••••••••••••   ]                    │ │
+│    │                                                    │ │
+│    │  [🔧 연결 테스트]                                   │ │
+│    │                                                    │ │
+│    │  테스트 결과:                                       │ │
+│    │  ✅ SMTP 연결 성공 (응답시간: 230ms)                │ │
+│    │  ✅ 테스트 메일 발송 완료                            │ │
+│    │     → admin@juil-blind.co.kr로 전송                 │ │
+│    └────────────────────────────────────────────────────┘ │
+│                                                          │
+│  ── 브랜딩 (선택) ────────────────────────────────────── │
+│  회사명:     [주일블라인드             ]                   │
+│  로고:       [📎 업로드] sam_bi_logo.png                  │
+│  테마 컬러:  [#1a56db] 🎨                                │
+│  회사 주소:  [서울시 강남구...        ]                    │
+│  연락처:     [02-1234-5678            ]                   │
+│  푸터 문구:  [SAM 시스템에서 발송된 메일입니다]            │
+│                                                          │
+│  ── 상태 ─────────────────────────────────────────────── │
+│  설정 상태: ✅ 활성  |  마지막 테스트: 2026-03-11 14:30   │
+│  오늘 발송: 23/500건  |  이번 달 총 발송: 456건           │
+│                                                          │
+│             [💾 저장]     [↩️ 취소]                       │
+└──────────────────────────────────────────────────────────┘
+```
+
+### 5.3 화면 구조 — 테넌트 목록 (메일 설정 현황)
+
+```
+┌─ 테넌트 이메일 설정 현황 ────────────────────────────────┐
+│                                                          │
+│  ┌────┬──────────┬──────────┬────────┬───────┬───────┐  │
+│  │ ID │ 테넌트명  │ 발송 방식 │ 프리셋  │ 상태   │ 발송  │  │
+│  ├────┼──────────┼──────────┼────────┼───────┼───────┤  │
+│  │  1 │ 주일블라인드│ 자체 SMTP│ Gmail  │ ✅ 활성│ 23건  │  │
+│  │  2 │ 경동스크린 │ SAM 기본 │ —      │ ✅ 활성│ 12건  │  │
+│  │  3 │ 테스트업체 │ 미설정   │ —      │ ⚠️ 미설정│ 0건  │  │
+│  └────┴──────────┴──────────┴────────┴───────┴───────┘  │
+│                                                          │
+│  ⚠️ 미설정 테넌트는 플랫폼 기본 SMTP로 발송됩니다         │
+└──────────────────────────────────────────────────────────┘
+```
+
+### 5.4 파일 구조
+
+```
+mng/
+├── app/Http/Controllers/System/
+│   └── TenantMailConfigController.php     ← 컨트롤러
+├── app/Services/Mail/
+│   ├── TenantMailService.php              ← 메일 발송 서비스
+│   └── SmtpConnectionTester.php           ← SMTP 연결 테스트
+├── config/
+│   └── mail-presets.php                   ← SMTP 프리셋 설정
+└── resources/views/system/tenant-mail/
+    ├── index.blade.php                    ← 테넌트 목록
+    └── edit.blade.php                     ← 설정 폼
+```
+
+---
+
+## 6. SMTP 연결 테스트
+
+### 6.1 테스트 절차
+
+```
+[🔧 연결 테스트] 클릭
+    │
+    ├── 1. SMTP 서버 접속 (TCP 연결)
+    │       └── 실패: "SMTP 서버에 접속할 수 없습니다 (호스트/포트 확인)"
+    │
+    ├── 2. TLS/SSL 핸드셰이크
+    │       └── 실패: "암호화 연결 실패 (암호화 방식 확인)"
+    │
+    ├── 3. 인증 (AUTH LOGIN)
+    │       └── 실패: "인증 실패 (사용자명/비밀번호 확인)"
+    │
+    ├── 4. 테스트 메일 발송 (선택)
+    │       ├── 수신자: 입력한 from_address (자기 자신에게)
+    │       ├── 제목: "[SAM] SMTP 연결 테스트"
+    │       └── 본문: "이 메일은 SAM 시스템의 SMTP 연결 테스트입니다."
+    │
+    └── 5. 결과 반환
+            ├── 응답시간 (ms)
+            ├── 서버 배너 (SMTP EHLO 응답)
+            └── 성공/실패 메시지
+```
+
+### 6.2 `SmtpConnectionTester` 서비스
+
+> **위치**: `mng/app/Services/Mail/SmtpConnectionTester.php`
+
+```php
+class SmtpConnectionTester
+{
+    /**
+     * SMTP 연결 테스트 실행
+     *
+     * @return array{
+     *     success: bool,
+     *     message: string,
+     *     response_time_ms: int,
+     *     server_banner: string|null,
+     *     error_code: string|null
+     * }
+     */
+    public function test(
+        string $host,
+        int $port,
+        string $encryption,
+        string $username,
+        string $password,
+        ?string $testRecipient = null
+    ): array;
+}
+```
+
+### 6.3 에러 코드 및 트러블슈팅
+
+| 에러 코드 | 메시지 | 원인 | 해결 방법 |
+|----------|--------|------|----------|
+| `CONN_REFUSED` | SMTP 서버 접속 거부 | 호스트/포트 오류, 방화벽 | 호스트/포트 확인, 프리셋 재선택 |
+| `TLS_FAILED` | TLS 핸드셰이크 실패 | 암호화 방식 불일치 | SSL ↔ TLS 전환 시도 |
+| `AUTH_FAILED` | 인증 실패 | 비밀번호 오류, 앱 비밀번호 미사용 | 앱 비밀번호 재생성 안내 |
+| `SMTP_DISABLED` | SMTP 비활성화 | 메일 설정에서 SMTP 미허용 | 메일 서비스 SMTP 활성화 안내 |
+| `QUOTA_ERROR` | 발송 한도 초과 | 일일 한도 도달 | 시간 경과 후 재시도 |
+| `TIMEOUT` | 연결 시간 초과 (10초) | 네트워크, 서버 과부하 | 잠시 후 재시도 |
+
+---
+
+## 7. 테넌트 사전 준비 안내
+
+### 7.1 안내 절차
+
+본사 관리자가 테넌트에게 메일 연동을 위한 사전 준비를 안내한다.
+
+```
+본사 → 테넌트 안내 흐름:
+    │
+    ├── 1. 테넌트가 사용하는 메일 서비스 확인
+    │       "현재 회사 메일이 Gmail인가요, 네이버인가요?"
+    │
+    ├── 2. 해당 서비스의 앱 비밀번호 생성 가이드 전달
+    │       (SAM 도움말 페이지 링크 또는 PDF)
+    │
+    ├── 3. 테넌트가 앱 비밀번호 생성 후 본사에 전달
+    │       ├── SMTP용 이메일 주소
+    │       └── 앱 비밀번호 (일반 비밀번호 아님)
+    │
+    └── 4. 본사가 MNG에서 설정 → 연결 테스트 → 완료 통보
+```
+
+### 7.2 제공자별 앱 비밀번호 생성 안내
+
+#### Gmail / Google Workspace
+
+```
+1. Google 계정 > 보안 > 2단계 인증 활성화 (필수 전제)
+2. Google 계정 > 보안 > 앱 비밀번호
+3. "앱 선택" → "기타 (맞춤 이름)" → "SAM" 입력
+4. 생성된 16자리 비밀번호를 본사에 전달
+```
+
+#### 네이버 메일
+
+```
+1. 네이버 메일 > 환경설정 > POP3/IMAP 설정
+2. "IMAP/SMTP 사용" → "사용함" 체크
+3. 네이버 계정 > 보안 설정 > 2단계 인증 활성화
+4. "앱 비밀번호 관리" → 앱 이름 "SAM" 입력 → 생성
+5. 생성된 비밀번호를 본사에 전달
+```
+
+#### 네이버웍스
+
+```
+1. 네이버웍스 관리자 콘솔 접속 (관리자 권한 필요)
+2. 보안 > 외부 앱 연동 > SMTP 허용
+3. 사용할 계정의 이메일/비밀번호를 본사에 전달
+   (또는 앱 전용 비밀번호 생성)
+```
+
+#### 다음/카카오 메일
+
+```
+1. 다음 메일 > 환경설정 > IMAP/POP > SMTP 사용 체크
+2. 카카오 계정 > 보안 > 앱 비밀번호 생성
+3. 생성된 비밀번호를 본사에 전달
+```
+
+#### Microsoft 365
+
+```
+1. Microsoft 365 관리자 센터 > 인증 정책
+2. SMTP AUTH 허용 (테넌트 수준 또는 사용자 수준)
+3. 해당 사용자 계정의 이메일/비밀번호 전달
+   ※ Basic Auth 폐지 추세 → OAuth2 연동(Phase 3) 권장
+```
+
+#### 카페24 / 가비아 호스팅 메일
+
+```
+1. 호스팅 관리 패널에서 SMTP 서버 주소 확인
+2. 메일 계정의 이메일/비밀번호를 본사에 전달
+   (호스팅 메일은 별도 앱 비밀번호 없이 일반 비밀번호 사용)
+```
+
+---
+
+## 8. `tenant_mail_configs` 확장 — `options` JSON
+
+> 기존 [이메일 발송 정책](../standards/email-policy.md)의 `options` 구조에 연동 관련 필드를 추가한다.
+
+### 8.1 전체 `options` JSON 구조
+
+```json
+{
+    "smtp": {
+        "host": "smtp.gmail.com",
+        "port": 587,
+        "username": "admin@juil-blind.co.kr",
+        "password": "<encrypted>",
+        "encryption": "tls"
+    },
+    "preset": "gmail",
+    "branding": {
+        "logo_url": "/storage/tenants/1/logo.png",
+        "primary_color": "#1a56db",
+        "company_name": "주일블라인드",
+        "company_address": "서울시 강남구...",
+        "company_phone": "02-1234-5678",
+        "footer_text": "본 메일은 SAM 시스템에서 발송되었습니다."
+    },
+    "connection_test": {
+        "last_tested_at": "2026-03-11T14:30:00",
+        "last_result": "success",
+        "response_time_ms": 230,
+        "server_banner": "220 smtp.gmail.com ESMTP",
+        "tested_by": "admin@codebridge-x.com"
+    },
+    "domain_auth": {
+        "spf_verified": false,
+        "dkim_verified": false,
+        "dkim_selector": null,
+        "verified_at": null
+    },
+    "oauth": {
+        "provider": null,
+        "access_token": null,
+        "refresh_token": null,
+        "expires_at": null
+    }
+}
+```
+
+### 8.2 `options` 키 설명
+
+| 키 | Phase | 설명 |
+|-----|-------|------|
+| `smtp.*` | Phase 2 | 테넌트 SMTP 접속 정보 |
+| `preset` | Phase 2 | 프리셋 식별자 (`gmail`, `naver`, `custom` 등) |
+| `branding.*` | Phase 1~2 | 메일 템플릿 브랜딩 정보 |
+| `connection_test.*` | Phase 2 | 마지막 SMTP 연결 테스트 결과 |
+| `domain_auth.*` | Phase 2+ | SPF/DKIM 도메인 인증 상태 |
+| `oauth.*` | Phase 3 | OAuth2 토큰 정보 (향후) |
+
+---
+
+## 9. 도메인 인증 (SPF/DKIM) — Phase 2+
+
+### 9.1 필요성
+
+Phase 1(플랫폼 발송)에서 테넌트 도메인이 아닌 SAM 도메인으로 발송하면 스팸 분류될 수 있다.
+도메인 인증을 통해 SAM이 테넌트 도메인 대신 발송하는 것을 허용한다.
+
+### 9.2 인증 항목
+
+| 인증 | 역할 | 테넌트 조치 |
+|------|------|------------|
+| **SPF** | "이 IP에서 보내는 메일은 정상" | 테넌트 DNS에 SAM 발송 IP 추가 |
+| **DKIM** | 메일 위변조 방지 서명 | SAM이 생성한 TXT 레코드를 DNS에 등록 |
+| **DMARC** | SPF+DKIM 정책 정의 | 선택 사항 (권장) |
+
+### 9.3 도메인 인증 흐름 (MNG 마법사)
+
+```
+본사 관리자가 MNG에서 도메인 인증 진행
+    │
+    ├── 1. 테넌트 도메인 입력 (예: juil-blind.co.kr)
+    │
+    ├── 2. SAM이 DNS 레코드 자동 생성
+    │       ├── SPF: "v=spf1 include:sam.codebridge-x.com ~all"
+    │       └── DKIM: sam2026._domainkey.juil-blind.co.kr → 공개키
+    │
+    ├── 3. 테넌트 IT 담당자에게 DNS 레코드 추가 요청
+    │       (안내 메일 또는 텍스트로 전달)
+    │
+    ├── 4. [인증 확인] 버튼 → DNS 조회로 레코드 확인
+    │       ├── 성공: domain_auth.spf_verified = true
+    │       └── 실패: "DNS 전파 대기 중 (최대 48시간)"
+    │
+    └── 5. 인증 완료 시 Phase 1에서도 높은 도달률 확보
+```
+
+> **현실적 판단**: 대부분의 중소기업 테넌트는 DNS 관리 역량이 없으므로, Phase 2(SMTP 릴레이)를 기본으로 권장하고 도메인 인증은 선택 사항으로 제공한다.
+
+---
+
+## 10. API 엔드포인트
+
+### 10.1 MNG 내부 라우트
+
+| Method | Path | 설명 |
+|--------|------|------|
+| `GET` | `/system/tenants/{tenant}/mail-config` | 메일 설정 폼 화면 |
+| `PUT` | `/system/tenants/{tenant}/mail-config` | 메일 설정 저장 |
+| `POST` | `/system/tenants/{tenant}/mail-config/test` | SMTP 연결 테스트 |
+| `GET` | `/system/tenants/mail-config/presets` | 프리셋 목록 JSON |
+| `GET` | `/system/tenants/mail-config/overview` | 전체 테넌트 설정 현황 |
+
+### 10.2 연결 테스트 API
+
+**Request**:
+
+```json
+POST /system/tenants/1/mail-config/test
+{
+    "provider": "smtp",
+    "preset": "gmail",
+    "host": "smtp.gmail.com",
+    "port": 587,
+    "encryption": "tls",
+    "username": "admin@juil-blind.co.kr",
+    "password": "xxxx xxxx xxxx xxxx",
+    "send_test_mail": true
+}
+```
+
+**Response (성공)**:
+
+```json
+{
+    "success": true,
+    "message": "SMTP 연결 성공",
+    "data": {
+        "response_time_ms": 230,
+        "server_banner": "220 smtp.gmail.com ESMTP",
+        "test_mail_sent": true,
+        "test_mail_to": "admin@juil-blind.co.kr"
+    }
+}
+```
+
+**Response (실패)**:
+
+```json
+{
+    "success": false,
+    "message": "인증 실패 — 앱 비밀번호를 확인하세요",
+    "data": {
+        "error_code": "AUTH_FAILED",
+        "troubleshoot": "Gmail은 앱 비밀번호가 필요합니다. 2단계 인증 활성화 후 앱 비밀번호를 생성하세요.",
+        "guide_url": "/docs/email-setup/gmail"
+    }
+}
+```
+
+---
+
+## 11. 보안 규칙
+
+### 11.1 필수 준수 사항
+
+```
+✅ SMTP 비밀번호는 encrypt()로 암호화 저장 (DB에 평문 금지)
+✅ OAuth2 토큰도 encrypt()로 암호화 저장
+✅ 연결 테스트 시 비밀번호는 HTTPS 전송만 허용
+✅ MNG 관리자만 테넌트 메일 설정 접근 가능 (권한: system.tenant.mail)
+✅ SMTP 비밀번호는 API 응답/뷰에서 마스킹 처리 (••••••••)
+✅ 연결 테스트 결과는 mail_logs가 아닌 options.connection_test에 기록
+```
+
+### 11.2 금지 사항
+
+```
+❌ 테넌트가 직접 MNG에서 메일 설정 변경 금지 (본사만 가능)
+❌ SMTP 비밀번호를 로그/콘솔에 출력 금지
+❌ 암호화 없이 비밀번호 저장 금지
+❌ 다른 테넌트의 SMTP 설정 조회 금지 (TenantScope 적용)
+```
+
+### 11.3 비밀번호 수명주기
+
+```
+비밀번호 입력 → encrypt() 암호화 → DB 저장
+                                      │
+연결 테스트 시 ← decrypt() 복호화 ────┘
+메일 발송 시  ← decrypt() 복호화 ────┘
+설정 폼 표시  → "••••••••" 마스킹 (원본 미노출)
+```
+
+---
+
+## 12. 구현 체크리스트
+
+### Phase 1: 플랫폼 발송 (기반)
+
+- [ ] `tenant_mail_configs` 마이그레이션 (API)
+- [ ] `TenantMailConfig` 모델 생성 (API + MNG)
+- [ ] `TenantMailService` 생성 (MNG)
+- [ ] MNG 관리 화면 — 기본 설정 폼 (from_name, reply_to)
+- [ ] 기존 Mailable을 `TenantMailService` 경유로 전환
+
+### Phase 2: SMTP 릴레이
+
+- [ ] `config/mail-presets.php` 프리셋 설정 파일 생성
+- [ ] MNG 관리 화면 — 프리셋 선택 + SMTP 설정 폼
+- [ ] `SmtpConnectionTester` 서비스 구현
+- [ ] SMTP 연결 테스트 API 구현
+- [ ] 프리셋 선택 시 호스트/포트/암호화 자동 채움 (HTMX)
+- [ ] SMTP 비밀번호 encrypt/decrypt 처리
+- [ ] 테넌트별 앱 비밀번호 생성 가이드 페이지
+
+### Phase 3: OAuth2 연동 (향후)
+
+- [ ] Google OAuth2 연동 (Gmail API `gmail.send` scope)
+- [ ] Microsoft Graph OAuth2 연동 (`Mail.Send` scope)
+- [ ] OAuth 토큰 자동 갱신 (Refresh Token)
+- [ ] MNG에서 "Google 연결" / "Microsoft 연결" 버튼
+
+---
+
+## 관련 문서
+
+- [이메일 발송 정책](../standards/email-policy.md) — 내부 발송 아키텍처, 테이블 설계, 서비스 설계
+- [테넌트 DB 구조](../../system/database/tenants.md) — 테넌트 테이블, 데이터 격리
+- [options JSON 컬럼 정책](../standards/options-column-policy.md) — options 컬럼 사용 규칙
+- [전자서명 기능](../../features/esign/README.md) — 메일 발송이 많은 주요 기능
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/dev/standards/email-policy.md b/dev/standards/email-policy.md
index d3a2804..13aa126 100644
--- a/dev/standards/email-policy.md
+++ b/dev/standards/email-policy.md
@@ -1,412 +1,412 @@
-# 이메일 발송 정책 (멀티테넌시)
-
-> **작성일**: 2026-03-11
-> **상태**: 설계 확정
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-SAM 멀티테넌시 환경에서 이메일 발송의 테넌트 격리, 브랜딩, 발송 추적, 쿼터 관리를 위한 표준 정책을 정의한다.
-
-### 1.2 핵심 원칙
-
-| 원칙 | 설명 |
-|------|------|
-| 🔴 테넌트 격리 | 테넌트 A의 메일 설정/발송 기록이 테넌트 B에 노출되지 않는다 |
-| 🔴 중앙 서비스 경유 | 모든 메일 발송은 `TenantMailService`를 경유한다 |
-| 🟡 테넌트 브랜딩 | 발신자명, 로고, 서명을 테넌트별로 커스터마이징한다 |
-| 🟡 발송 기록 | 모든 발송은 `mail_logs` 테이블에 기록한다 |
-| 🟢 쿼터 관리 | 테넌트별 일일 발송 한도를 관리한다 |
-
-### 1.3 현재 상태 (AS-IS)
-
-```
-문제점:
-├── 단일 SMTP (.env 고정) → Gmail 일일 500건 제한에 전체 영향
-├── 단일 발신 주소 (develop@codebridge-x.com) → 테넌트 구분 불가
-├── EsignRequestMail 중복 (API + MNG 양쪽에 존재)
-├── 발송 기록 없음 → 추적/감사 불가
-├── Mail::to() 직접 호출 → 테넌트 설정 적용 불가
-└── 템플릿 하드코딩 → 테넌트별 브랜딩 불가
-```
-
----
-
-## 2. 아키텍처
-
-### 2.1 3-Layer 구조
-
-```
-┌─────────────────────────────────────────────────────────┐
-│  Layer 1: 테넌트 메일 설정 (tenant_mail_configs)          │
-│  SMTP 설정, 발신자 주소, 브랜딩 정보                       │
-├─────────────────────────────────────────────────────────┤
-│  Layer 2: 메일 발송 서비스 (TenantMailService)             │
-│  테넌트 설정 자동 적용, 큐 발송, Fallback                   │
-├─────────────────────────────────────────────────────────┤
-│  Layer 3: 발송 기록 (mail_logs)                            │
-│  발송 이력, 상태 추적, 일일 쿼터 관리                       │
-└─────────────────────────────────────────────────────────┘
-```
-
-### 2.2 발송 흐름
-
-```
-Controller / Service
-    │
-    ▼
-TenantMailService::send($mailable, $to, $tenantId?)
-    │
-    ├── 1. 테넌트 설정 조회 (tenant_mail_configs)
-    │       └── 미설정 시 플랫폼 기본 SMTP 사용
-    │
-    ├── 2. 쿼터 확인 (일일 발송 한도)
-    │       └── 초과 시 예외 발생 + 관리자 알림
-    │
-    ├── 3. Mailer 동적 구성
-    │       ├── SMTP host/port/user/pass 설정
-    │       ├── from address/name 설정
-    │       └── 브랜딩 데이터 주입
-    │
-    ├── 4. 발송 모드 결정
-    │       ├── sync: OTP, 비밀번호 (시간 민감)
-    │       └── queue: 나머지 전부
-    │
-    ├── 5. mail_logs 기록 (status: queued/sent)
-    │
-    └── 6. Fallback (자체 SMTP 실패 시)
-            └── 플랫폼 기본 SMTP로 재시도
-```
-
----
-
-## 3. 테이블 설계
-
-### 3.1 `tenant_mail_configs` (테넌트 메일 설정)
-
-> **마이그레이션 위치**: `/home/aweso/sam/api/database/migrations/`
-
-```sql
-CREATE TABLE tenant_mail_configs (
-    id             BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
-    tenant_id      BIGINT UNSIGNED NOT NULL,
-    provider       ENUM('platform', 'smtp', 'ses', 'mailgun') DEFAULT 'platform',
-    from_address   VARCHAR(255) NOT NULL COMMENT '발신 이메일',
-    from_name      VARCHAR(255) NOT NULL COMMENT '발신자명',
-    reply_to       VARCHAR(255) NULL COMMENT '회신 주소',
-    is_verified    BOOLEAN DEFAULT FALSE COMMENT '도메인 검증 여부',
-    daily_limit    INT UNSIGNED DEFAULT 500 COMMENT '일일 발송 한도',
-    is_active      BOOLEAN DEFAULT TRUE,
-    options        JSON NULL COMMENT 'SMTP 설정, 브랜딩 정보',
-    created_at     TIMESTAMP NULL,
-    updated_at     TIMESTAMP NULL,
-    deleted_at     TIMESTAMP NULL,
-
-    UNIQUE KEY uq_tenant_mail_configs (tenant_id),
-    FOREIGN KEY (tenant_id) REFERENCES tenants(id) ON DELETE CASCADE
-) COMMENT '테넌트 메일 설정';
-```
-
-**`options` JSON 구조**:
-
-```json
-{
-    "smtp": {
-        "host": "smtp.example.com",
-        "port": 587,
-        "username": "user@example.com",
-        "password": "<encrypted>",
-        "encryption": "tls"
-    },
-    "branding": {
-        "logo_url": "/storage/tenants/1/logo.png",
-        "primary_color": "#1a56db",
-        "company_name": "테넌트 회사명",
-        "company_address": "서울시 강남구...",
-        "company_phone": "02-1234-5678",
-        "footer_text": "본 메일은 SAM 시스템에서 발송되었습니다."
-    },
-    "ses": {
-        "key": "<encrypted>",
-        "secret": "<encrypted>",
-        "region": "ap-northeast-2"
-    }
-}
-```
-
-> **보안**: `options.smtp.password`, `options.ses.key`, `options.ses.secret`은 `encrypt()` / `decrypt()`로 저장/조회한다.
-
-### 3.2 `mail_logs` (발송 기록)
-
-```sql
-CREATE TABLE mail_logs (
-    id             BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
-    tenant_id      BIGINT UNSIGNED NOT NULL,
-    mailable_type  VARCHAR(100) NOT NULL COMMENT 'Mailable 클래스명',
-    to_address     VARCHAR(255) NOT NULL COMMENT '수신자',
-    from_address   VARCHAR(255) NOT NULL COMMENT '발신자',
-    subject        VARCHAR(500) NOT NULL COMMENT '제목',
-    status         ENUM('queued', 'sent', 'failed', 'bounced') DEFAULT 'queued',
-    sent_at        TIMESTAMP NULL COMMENT '발송 시각',
-    options        JSON NULL COMMENT '에러 메시지, 재시도 횟수, 관련 모델',
-    created_at     TIMESTAMP NULL,
-    updated_at     TIMESTAMP NULL,
-
-    INDEX idx_mail_logs_tenant_status (tenant_id, status),
-    INDEX idx_mail_logs_tenant_date (tenant_id, created_at),
-    INDEX idx_mail_logs_mailable (tenant_id, mailable_type),
-    FOREIGN KEY (tenant_id) REFERENCES tenants(id) ON DELETE CASCADE
-) COMMENT '메일 발송 기록';
-```
-
-**`options` JSON 구조**:
-
-```json
-{
-    "error_message": "Connection refused",
-    "retry_count": 2,
-    "related_model": "App\\Models\\ESign\\EsignContract",
-    "related_id": 123,
-    "provider_used": "smtp",
-    "fallback_used": true
-}
-```
-
-> **개인정보 보호**: `mail_logs`에 메일 본문(body)은 저장하지 않는다. 메타데이터만 기록한다.
-
----
-
-## 4. 서비스 설계
-
-### 4.1 `TenantMailService`
-
-> **위치**: `/home/aweso/sam/api/app/Services/Mail/TenantMailService.php`
-> MNG에서도 동일 패턴의 서비스를 생성한다.
-
-```php
-class TenantMailService
-{
-    /**
-     * 테넌트 설정을 적용하여 메일 발송
-     *
-     * @param Mailable $mailable  발송할 Mailable 인스턴스
-     * @param string|array $to    수신자
-     * @param int|null $tenantId  테넌트 ID (null이면 현재 테넌트)
-     * @param bool $sync          즉시 발송 여부 (기본: false = queue)
-     */
-    public function send(
-        Mailable $mailable,
-        string|array $to,
-        ?int $tenantId = null,
-        bool $sync = false
-    ): MailLog;
-}
-```
-
-### 4.2 발송 모드 기준
-
-| 모드 | Mailable | 사유 |
-|------|----------|------|
-| **sync** (즉시) | `EsignOtpMail` | OTP 시간 제한 |
-| **sync** (즉시) | `UserPasswordMail` | 즉시 로그인 필요 |
-| **queue** (큐) | `EsignRequestMail` | 비동기 가능 |
-| **queue** (큐) | `EsignCompletedMail` | 비동기 가능 |
-| **queue** (큐) | `PayslipMail` | 대량 발송 가능 |
-
-### 4.3 Fallback 전략
-
-```
-테넌트 자체 SMTP 발송 시도
-    │
-    ├── 성공 → mail_logs (status: sent)
-    │
-    └── 실패 → 플랫폼 기본 SMTP로 재시도
-                │
-                ├── 성공 → mail_logs (status: sent, fallback_used: true)
-                │
-                └── 실패 → mail_logs (status: failed)
-                           └── 3회까지 자동 재시도 (queue retry)
-```
-
----
-
-## 5. 메일 타입 정리
-
-### 5.1 현재 Mailable 목록
-
-| Mailable | 위치 | 트리거 | 비고 |
-|----------|------|--------|------|
-| `EsignRequestMail` | API + MNG (중복) | 서명 요청 | 🔴 중복 제거 필요 |
-| `EsignOtpMail` | MNG | OTP 인증 | |
-| `EsignCompletedMail` | MNG | 서명 완료 | |
-| `UserPasswordMail` | MNG | 계정 생성/비번 초기화 | |
-| `PayslipMail` | MNG | 급여명세서 | |
-
-### 5.2 Mailable 위치 정리 방향
-
-```
-❌ 현재: API와 MNG에 중복 존재
-✅ 목표: 비즈니스 로직은 API, MNG는 관리자 트리거만
-
-API (app/Mail/)
-├── EsignRequestMail.php     ← API에서 통합 관리
-├── EsignOtpMail.php
-├── EsignCompletedMail.php
-├── UserPasswordMail.php
-└── PayslipMail.php
-
-MNG → API의 Mailable을 HTTP API로 호출
-      또는 공유 패키지로 분리
-```
-
-> **현실적 방향**: 현재 MNG에서 직접 DB 접근하므로, MNG의 Mailable을 유지하되 `TenantMailService` 경유로 통일한다. API의 중복 `EsignRequestMail`은 제거한다.
-
----
-
-## 6. 템플릿 브랜딩
-
-### 6.1 공통 레이아웃
-
-```
-┌─ emails.layouts.tenant ──────────────────────────┐
-│                                                    │
-│  ┌─ 헤더 ──────────────────────────────────────┐  │
-│  │  [테넌트 로고]  테넌트명                      │  │
-│  └─────────────────────────────────────────────┘  │
-│                                                    │
-│  ┌─ 본문 ──────────────────────────────────────┐  │
-│  │  @yield('content')                           │  │
-│  │  (각 Mailable에서 제공)                       │  │
-│  └─────────────────────────────────────────────┘  │
-│                                                    │
-│  ┌─ 푸터 ──────────────────────────────────────┐  │
-│  │  {{ 회사명 }} | {{ 주소 }} | {{ 연락처 }}     │  │
-│  │  "SAM 시스템에서 발송된 메일입니다"            │  │
-│  └─────────────────────────────────────────────┘  │
-│                                                    │
-└────────────────────────────────────────────────────┘
-```
-
-### 6.2 브랜딩 요소
-
-| 요소 | 저장 위치 | 기본값 |
-|------|----------|--------|
-| 로고 이미지 | `options.branding.logo_url` | SAM BI 로고 |
-| 회사명 | `options.branding.company_name` | (주)코드브릿지엑스 |
-| 주소 | `options.branding.company_address` | — |
-| 연락처 | `options.branding.company_phone` | — |
-| 테마 컬러 | `options.branding.primary_color` | `#1a56db` |
-| 푸터 문구 | `options.branding.footer_text` | "SAM 시스템에서 발송된 메일입니다" |
-
----
-
-## 7. 쿼터 관리
-
-### 7.1 쿼터 정책
-
-| 항목 | 기본값 | 설명 |
-|------|--------|------|
-| 일일 발송 한도 | 500건 | `tenant_mail_configs.daily_limit` |
-| 경고 임계치 | 80% (400건) | 도달 시 관리자 알림 |
-| 초과 시 동작 | 발송 차단 + 예외 | `MailQuotaExceededException` |
-
-### 7.2 쿼터 확인
-
-```php
-// mail_logs에서 오늘 발송 건수 조회
-$todayCount = MailLog::where('tenant_id', $tenantId)
-    ->whereDate('created_at', today())
-    ->whereIn('status', ['queued', 'sent'])
-    ->count();
-
-if ($todayCount >= $config->daily_limit) {
-    throw new MailQuotaExceededException($tenantId);
-}
-```
-
----
-
-## 8. 보안 규칙
-
-### 8.1 필수 준수 사항
-
-```
-✅ SMTP 비밀번호는 encrypt()로 암호화 저장
-✅ mail_logs에 메일 본문 저장 금지 (메타데이터만)
-✅ 급여명세서 등 민감 메일은 related_model/related_id만 기록
-✅ tenant_mail_configs 조회 시 TenantScope 자동 적용
-✅ API 응답에 SMTP 비밀번호 노출 금지 (hidden 처리)
-```
-
-### 8.2 금지 사항
-
-```
-❌ Mail::to() 직접 호출 금지 → TenantMailService 사용
-❌ .env SMTP 설정에 운영 크리덴셜 하드코딩 금지
-❌ 타 테넌트 mail_logs 조회 금지 (TenantScope로 방지)
-❌ 이메일 본문에 비밀번호 평문 포함 금지 (임시 비밀번호 제외)
-```
-
----
-
-## 9. 구현 단계
-
-| Phase | 범위 | 주요 작업 | 우선순위 |
-|-------|------|----------|---------|
-| **Phase 1** | 기반 구축 | `tenant_mail_configs` + `mail_logs` 마이그레이션, `TenantMailService` 생성, 모델 생성 | 🔴 필수 |
-| **Phase 2** | 기존 전환 | 현재 5개 Mailable을 `TenantMailService` 경유로 변경, API `EsignRequestMail` 중복 제거 | 🔴 필수 |
-| **Phase 3** | 브랜딩 | 공통 레이아웃 생성, 테넌트별 로고/컬러/서명 적용, MNG 관리 화면 | 🟡 중요 |
-| **Phase 4** | 고급 기능 | 실패 재시도, 바운스 처리, 발송 통계 대시보드, SES/Mailgun 연동 | 🟢 권장 |
-
----
-
-## 10. SMTP 제공자 비교
-
-| 제공자 | 일일 한도 | 비용 | 적합 시점 |
-|--------|---------|------|----------|
-| Gmail SMTP | 500건 | 무료 | 현재 (소규모) |
-| Amazon SES | 무제한 | $0.10/1,000건 | 테넌트 10개+ |
-| Mailgun | 5,000건/월 무료 | $0.80/1,000건 | 중규모 |
-| 자체 SMTP | 무제한 | 서버 비용 | 테넌트 자체 운영 |
-
-> **권장**: Phase 1~2는 Gmail SMTP 유지, Phase 4에서 Amazon SES 전환 검토
-
----
-
-## 11. 기존 코드 전환 가이드
-
-### 11.1 Before (현재)
-
-```php
-// MNG 컨트롤러에서 직접 발송
-Mail::to($signer->email)->send(new EsignRequestMail($contract, $signer));
-```
-
-### 11.2 After (전환 후)
-
-```php
-// TenantMailService 경유
-app(TenantMailService::class)->send(
-    mailable: new EsignRequestMail($contract, $signer),
-    to: $signer->email,
-    // tenantId는 자동 감지 (현재 세션 기반)
-);
-```
-
----
-
-## 관련 문서
-
-- [테넌트 이메일 연동 가이드](../guides/tenant-email-integration-guide.md) — MNG에서 테넌트 메일 설정, SMTP 프리셋, 연결 테스트
-- [테넌트 DB 구조](../../system/database/tenants.md)
-- [전자서명 기능](../../features/esign/README.md)
-- [급여관리 기능](../../features/finance/payroll.md)
-- [API 개발 규칙](api-rules.md)
-- [options JSON 컬럼 정책](options-column-policy.md)
-
----
-
-**최종 업데이트**: 2026-03-11
+# 이메일 발송 정책 (멀티테넌시)
+
+> **작성일**: 2026-03-11
+> **상태**: 설계 확정
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+SAM 멀티테넌시 환경에서 이메일 발송의 테넌트 격리, 브랜딩, 발송 추적, 쿼터 관리를 위한 표준 정책을 정의한다.
+
+### 1.2 핵심 원칙
+
+| 원칙 | 설명 |
+|------|------|
+| 🔴 테넌트 격리 | 테넌트 A의 메일 설정/발송 기록이 테넌트 B에 노출되지 않는다 |
+| 🔴 중앙 서비스 경유 | 모든 메일 발송은 `TenantMailService`를 경유한다 |
+| 🟡 테넌트 브랜딩 | 발신자명, 로고, 서명을 테넌트별로 커스터마이징한다 |
+| 🟡 발송 기록 | 모든 발송은 `mail_logs` 테이블에 기록한다 |
+| 🟢 쿼터 관리 | 테넌트별 일일 발송 한도를 관리한다 |
+
+### 1.3 현재 상태 (AS-IS)
+
+```
+문제점:
+├── 단일 SMTP (.env 고정) → Gmail 일일 500건 제한에 전체 영향
+├── 단일 발신 주소 (develop@codebridge-x.com) → 테넌트 구분 불가
+├── EsignRequestMail 중복 (API + MNG 양쪽에 존재)
+├── 발송 기록 없음 → 추적/감사 불가
+├── Mail::to() 직접 호출 → 테넌트 설정 적용 불가
+└── 템플릿 하드코딩 → 테넌트별 브랜딩 불가
+```
+
+---
+
+## 2. 아키텍처
+
+### 2.1 3-Layer 구조
+
+```
+┌─────────────────────────────────────────────────────────┐
+│  Layer 1: 테넌트 메일 설정 (tenant_mail_configs)          │
+│  SMTP 설정, 발신자 주소, 브랜딩 정보                       │
+├─────────────────────────────────────────────────────────┤
+│  Layer 2: 메일 발송 서비스 (TenantMailService)             │
+│  테넌트 설정 자동 적용, 큐 발송, Fallback                   │
+├─────────────────────────────────────────────────────────┤
+│  Layer 3: 발송 기록 (mail_logs)                            │
+│  발송 이력, 상태 추적, 일일 쿼터 관리                       │
+└─────────────────────────────────────────────────────────┘
+```
+
+### 2.2 발송 흐름
+
+```
+Controller / Service
+    │
+    ▼
+TenantMailService::send($mailable, $to, $tenantId?)
+    │
+    ├── 1. 테넌트 설정 조회 (tenant_mail_configs)
+    │       └── 미설정 시 플랫폼 기본 SMTP 사용
+    │
+    ├── 2. 쿼터 확인 (일일 발송 한도)
+    │       └── 초과 시 예외 발생 + 관리자 알림
+    │
+    ├── 3. Mailer 동적 구성
+    │       ├── SMTP host/port/user/pass 설정
+    │       ├── from address/name 설정
+    │       └── 브랜딩 데이터 주입
+    │
+    ├── 4. 발송 모드 결정
+    │       ├── sync: OTP, 비밀번호 (시간 민감)
+    │       └── queue: 나머지 전부
+    │
+    ├── 5. mail_logs 기록 (status: queued/sent)
+    │
+    └── 6. Fallback (자체 SMTP 실패 시)
+            └── 플랫폼 기본 SMTP로 재시도
+```
+
+---
+
+## 3. 테이블 설계
+
+### 3.1 `tenant_mail_configs` (테넌트 메일 설정)
+
+> **마이그레이션 위치**: `/home/aweso/sam/api/database/migrations/`
+
+```sql
+CREATE TABLE tenant_mail_configs (
+    id             BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    tenant_id      BIGINT UNSIGNED NOT NULL,
+    provider       ENUM('platform', 'smtp', 'ses', 'mailgun') DEFAULT 'platform',
+    from_address   VARCHAR(255) NOT NULL COMMENT '발신 이메일',
+    from_name      VARCHAR(255) NOT NULL COMMENT '발신자명',
+    reply_to       VARCHAR(255) NULL COMMENT '회신 주소',
+    is_verified    BOOLEAN DEFAULT FALSE COMMENT '도메인 검증 여부',
+    daily_limit    INT UNSIGNED DEFAULT 500 COMMENT '일일 발송 한도',
+    is_active      BOOLEAN DEFAULT TRUE,
+    options        JSON NULL COMMENT 'SMTP 설정, 브랜딩 정보',
+    created_at     TIMESTAMP NULL,
+    updated_at     TIMESTAMP NULL,
+    deleted_at     TIMESTAMP NULL,
+
+    UNIQUE KEY uq_tenant_mail_configs (tenant_id),
+    FOREIGN KEY (tenant_id) REFERENCES tenants(id) ON DELETE CASCADE
+) COMMENT '테넌트 메일 설정';
+```
+
+**`options` JSON 구조**:
+
+```json
+{
+    "smtp": {
+        "host": "smtp.example.com",
+        "port": 587,
+        "username": "user@example.com",
+        "password": "<encrypted>",
+        "encryption": "tls"
+    },
+    "branding": {
+        "logo_url": "/storage/tenants/1/logo.png",
+        "primary_color": "#1a56db",
+        "company_name": "테넌트 회사명",
+        "company_address": "서울시 강남구...",
+        "company_phone": "02-1234-5678",
+        "footer_text": "본 메일은 SAM 시스템에서 발송되었습니다."
+    },
+    "ses": {
+        "key": "<encrypted>",
+        "secret": "<encrypted>",
+        "region": "ap-northeast-2"
+    }
+}
+```
+
+> **보안**: `options.smtp.password`, `options.ses.key`, `options.ses.secret`은 `encrypt()` / `decrypt()`로 저장/조회한다.
+
+### 3.2 `mail_logs` (발송 기록)
+
+```sql
+CREATE TABLE mail_logs (
+    id             BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    tenant_id      BIGINT UNSIGNED NOT NULL,
+    mailable_type  VARCHAR(100) NOT NULL COMMENT 'Mailable 클래스명',
+    to_address     VARCHAR(255) NOT NULL COMMENT '수신자',
+    from_address   VARCHAR(255) NOT NULL COMMENT '발신자',
+    subject        VARCHAR(500) NOT NULL COMMENT '제목',
+    status         ENUM('queued', 'sent', 'failed', 'bounced') DEFAULT 'queued',
+    sent_at        TIMESTAMP NULL COMMENT '발송 시각',
+    options        JSON NULL COMMENT '에러 메시지, 재시도 횟수, 관련 모델',
+    created_at     TIMESTAMP NULL,
+    updated_at     TIMESTAMP NULL,
+
+    INDEX idx_mail_logs_tenant_status (tenant_id, status),
+    INDEX idx_mail_logs_tenant_date (tenant_id, created_at),
+    INDEX idx_mail_logs_mailable (tenant_id, mailable_type),
+    FOREIGN KEY (tenant_id) REFERENCES tenants(id) ON DELETE CASCADE
+) COMMENT '메일 발송 기록';
+```
+
+**`options` JSON 구조**:
+
+```json
+{
+    "error_message": "Connection refused",
+    "retry_count": 2,
+    "related_model": "App\\Models\\ESign\\EsignContract",
+    "related_id": 123,
+    "provider_used": "smtp",
+    "fallback_used": true
+}
+```
+
+> **개인정보 보호**: `mail_logs`에 메일 본문(body)은 저장하지 않는다. 메타데이터만 기록한다.
+
+---
+
+## 4. 서비스 설계
+
+### 4.1 `TenantMailService`
+
+> **위치**: `/home/aweso/sam/api/app/Services/Mail/TenantMailService.php`
+> MNG에서도 동일 패턴의 서비스를 생성한다.
+
+```php
+class TenantMailService
+{
+    /**
+     * 테넌트 설정을 적용하여 메일 발송
+     *
+     * @param Mailable $mailable  발송할 Mailable 인스턴스
+     * @param string|array $to    수신자
+     * @param int|null $tenantId  테넌트 ID (null이면 현재 테넌트)
+     * @param bool $sync          즉시 발송 여부 (기본: false = queue)
+     */
+    public function send(
+        Mailable $mailable,
+        string|array $to,
+        ?int $tenantId = null,
+        bool $sync = false
+    ): MailLog;
+}
+```
+
+### 4.2 발송 모드 기준
+
+| 모드 | Mailable | 사유 |
+|------|----------|------|
+| **sync** (즉시) | `EsignOtpMail` | OTP 시간 제한 |
+| **sync** (즉시) | `UserPasswordMail` | 즉시 로그인 필요 |
+| **queue** (큐) | `EsignRequestMail` | 비동기 가능 |
+| **queue** (큐) | `EsignCompletedMail` | 비동기 가능 |
+| **queue** (큐) | `PayslipMail` | 대량 발송 가능 |
+
+### 4.3 Fallback 전략
+
+```
+테넌트 자체 SMTP 발송 시도
+    │
+    ├── 성공 → mail_logs (status: sent)
+    │
+    └── 실패 → 플랫폼 기본 SMTP로 재시도
+                │
+                ├── 성공 → mail_logs (status: sent, fallback_used: true)
+                │
+                └── 실패 → mail_logs (status: failed)
+                           └── 3회까지 자동 재시도 (queue retry)
+```
+
+---
+
+## 5. 메일 타입 정리
+
+### 5.1 현재 Mailable 목록
+
+| Mailable | 위치 | 트리거 | 비고 |
+|----------|------|--------|------|
+| `EsignRequestMail` | API + MNG (중복) | 서명 요청 | 🔴 중복 제거 필요 |
+| `EsignOtpMail` | MNG | OTP 인증 | |
+| `EsignCompletedMail` | MNG | 서명 완료 | |
+| `UserPasswordMail` | MNG | 계정 생성/비번 초기화 | |
+| `PayslipMail` | MNG | 급여명세서 | |
+
+### 5.2 Mailable 위치 정리 방향
+
+```
+❌ 현재: API와 MNG에 중복 존재
+✅ 목표: 비즈니스 로직은 API, MNG는 관리자 트리거만
+
+API (app/Mail/)
+├── EsignRequestMail.php     ← API에서 통합 관리
+├── EsignOtpMail.php
+├── EsignCompletedMail.php
+├── UserPasswordMail.php
+└── PayslipMail.php
+
+MNG → API의 Mailable을 HTTP API로 호출
+      또는 공유 패키지로 분리
+```
+
+> **현실적 방향**: 현재 MNG에서 직접 DB 접근하므로, MNG의 Mailable을 유지하되 `TenantMailService` 경유로 통일한다. API의 중복 `EsignRequestMail`은 제거한다.
+
+---
+
+## 6. 템플릿 브랜딩
+
+### 6.1 공통 레이아웃
+
+```
+┌─ emails.layouts.tenant ──────────────────────────┐
+│                                                    │
+│  ┌─ 헤더 ──────────────────────────────────────┐  │
+│  │  [테넌트 로고]  테넌트명                      │  │
+│  └─────────────────────────────────────────────┘  │
+│                                                    │
+│  ┌─ 본문 ──────────────────────────────────────┐  │
+│  │  @yield('content')                           │  │
+│  │  (각 Mailable에서 제공)                       │  │
+│  └─────────────────────────────────────────────┘  │
+│                                                    │
+│  ┌─ 푸터 ──────────────────────────────────────┐  │
+│  │  {{ 회사명 }} | {{ 주소 }} | {{ 연락처 }}     │  │
+│  │  "SAM 시스템에서 발송된 메일입니다"            │  │
+│  └─────────────────────────────────────────────┘  │
+│                                                    │
+└────────────────────────────────────────────────────┘
+```
+
+### 6.2 브랜딩 요소
+
+| 요소 | 저장 위치 | 기본값 |
+|------|----------|--------|
+| 로고 이미지 | `options.branding.logo_url` | SAM BI 로고 |
+| 회사명 | `options.branding.company_name` | (주)코드브릿지엑스 |
+| 주소 | `options.branding.company_address` | — |
+| 연락처 | `options.branding.company_phone` | — |
+| 테마 컬러 | `options.branding.primary_color` | `#1a56db` |
+| 푸터 문구 | `options.branding.footer_text` | "SAM 시스템에서 발송된 메일입니다" |
+
+---
+
+## 7. 쿼터 관리
+
+### 7.1 쿼터 정책
+
+| 항목 | 기본값 | 설명 |
+|------|--------|------|
+| 일일 발송 한도 | 500건 | `tenant_mail_configs.daily_limit` |
+| 경고 임계치 | 80% (400건) | 도달 시 관리자 알림 |
+| 초과 시 동작 | 발송 차단 + 예외 | `MailQuotaExceededException` |
+
+### 7.2 쿼터 확인
+
+```php
+// mail_logs에서 오늘 발송 건수 조회
+$todayCount = MailLog::where('tenant_id', $tenantId)
+    ->whereDate('created_at', today())
+    ->whereIn('status', ['queued', 'sent'])
+    ->count();
+
+if ($todayCount >= $config->daily_limit) {
+    throw new MailQuotaExceededException($tenantId);
+}
+```
+
+---
+
+## 8. 보안 규칙
+
+### 8.1 필수 준수 사항
+
+```
+✅ SMTP 비밀번호는 encrypt()로 암호화 저장
+✅ mail_logs에 메일 본문 저장 금지 (메타데이터만)
+✅ 급여명세서 등 민감 메일은 related_model/related_id만 기록
+✅ tenant_mail_configs 조회 시 TenantScope 자동 적용
+✅ API 응답에 SMTP 비밀번호 노출 금지 (hidden 처리)
+```
+
+### 8.2 금지 사항
+
+```
+❌ Mail::to() 직접 호출 금지 → TenantMailService 사용
+❌ .env SMTP 설정에 운영 크리덴셜 하드코딩 금지
+❌ 타 테넌트 mail_logs 조회 금지 (TenantScope로 방지)
+❌ 이메일 본문에 비밀번호 평문 포함 금지 (임시 비밀번호 제외)
+```
+
+---
+
+## 9. 구현 단계
+
+| Phase | 범위 | 주요 작업 | 우선순위 |
+|-------|------|----------|---------|
+| **Phase 1** | 기반 구축 | `tenant_mail_configs` + `mail_logs` 마이그레이션, `TenantMailService` 생성, 모델 생성 | 🔴 필수 |
+| **Phase 2** | 기존 전환 | 현재 5개 Mailable을 `TenantMailService` 경유로 변경, API `EsignRequestMail` 중복 제거 | 🔴 필수 |
+| **Phase 3** | 브랜딩 | 공통 레이아웃 생성, 테넌트별 로고/컬러/서명 적용, MNG 관리 화면 | 🟡 중요 |
+| **Phase 4** | 고급 기능 | 실패 재시도, 바운스 처리, 발송 통계 대시보드, SES/Mailgun 연동 | 🟢 권장 |
+
+---
+
+## 10. SMTP 제공자 비교
+
+| 제공자 | 일일 한도 | 비용 | 적합 시점 |
+|--------|---------|------|----------|
+| Gmail SMTP | 500건 | 무료 | 현재 (소규모) |
+| Amazon SES | 무제한 | $0.10/1,000건 | 테넌트 10개+ |
+| Mailgun | 5,000건/월 무료 | $0.80/1,000건 | 중규모 |
+| 자체 SMTP | 무제한 | 서버 비용 | 테넌트 자체 운영 |
+
+> **권장**: Phase 1~2는 Gmail SMTP 유지, Phase 4에서 Amazon SES 전환 검토
+
+---
+
+## 11. 기존 코드 전환 가이드
+
+### 11.1 Before (현재)
+
+```php
+// MNG 컨트롤러에서 직접 발송
+Mail::to($signer->email)->send(new EsignRequestMail($contract, $signer));
+```
+
+### 11.2 After (전환 후)
+
+```php
+// TenantMailService 경유
+app(TenantMailService::class)->send(
+    mailable: new EsignRequestMail($contract, $signer),
+    to: $signer->email,
+    // tenantId는 자동 감지 (현재 세션 기반)
+);
+```
+
+---
+
+## 관련 문서
+
+- [테넌트 이메일 연동 가이드](../guides/tenant-email-integration-guide.md) — MNG에서 테넌트 메일 설정, SMTP 프리셋, 연결 테스트
+- [테넌트 DB 구조](../../system/database/tenants.md)
+- [전자서명 기능](../../features/esign/README.md)
+- [급여관리 기능](../../features/finance/payroll.md)
+- [API 개발 규칙](api-rules.md)
+- [options JSON 컬럼 정책](options-column-policy.md)
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/dev/standards/pdf-font-policy.md b/dev/standards/pdf-font-policy.md
index f1f4524..b67bcc5 100644
--- a/dev/standards/pdf-font-policy.md
+++ b/dev/standards/pdf-font-policy.md
@@ -1,329 +1,329 @@
-# DomPDF 사용 가이드
-
-> **작성일**: 2026-03-11
-> **패키지**: `barryvdh/laravel-dompdf` v3.1 (DomPDF v3.1.5)
-> **구현 참조**: `mng/app/Services/HR/PayrollService.php`
-
----
-
-## 1. DomPDF 인스턴스 규칙
-
-### 1.1 폰트 등록은 반드시 렌더링할 인스턴스에
-
-`Pdf::loadView()`는 **매번 새 DomPDF 인스턴스**를 생성한다. 다른 인스턴스에 폰트를 등록해도 렌더링 인스턴스에는 적용되지 않는다.
-
-```php
-// ❌ 인스턴스 불일치 — 폰트가 적용되지 않음
-$dompdf = app(\Barryvdh\DomPDF\PDF::class)->getDomPDF();  // 인스턴스 A
-$dompdf->getFontMetrics()->registerFont(...);
-
-$pdf = Pdf::loadView('view', $data);  // 인스턴스 B (폰트 없음)
-$pdf->output();
-
-// ✅ 동일 인스턴스에 등록
-$pdf = Pdf::loadView('view', $data);
-$dompdf = $pdf->getDomPDF();  // loadView가 만든 바로 그 인스턴스
-$dompdf->getFontMetrics()->registerFont(...);
-$pdf->output();
-```
-
-### 1.2 등록 → 렌더링 순서
-
-```
-Pdf::loadView() → registerFont() → saveFontFamilies() → $pdf->output()
-```
-
-`output()` 호출 시 내부에서 `render()`가 실행되므로, 그 전에 폰트 등록이 완료되어야 한다.
-
----
-
-## 2. setOptions() 사용 금지
-
-### 2.1 문제
-
-`->setOptions([...])` 호출 시 DomPDF 내부에서 `new Options($options)`를 실행한다. 이때 **전달한 옵션만 설정되고 나머지는 DomPDF 기본값으로 초기화**된다.
-
-```php
-// ❌ chroot, font_dir 등 config/dompdf.php 설정이 모두 초기화됨
-$pdf = Pdf::loadView('view', $data)
-    ->setOptions([
-        'font_dir' => storage_path('fonts'),
-        'enable_font_subsetting' => true,
-    ]);
-// 이 시점에서 chroot = vendor/dompdf/dompdf (DomPDF 기본값)
-```
-
-### 2.2 해결
-
-`config/dompdf.php`에 모든 설정을 선언하고, 코드에서 `setOptions()`를 호출하지 않는다.
-
-```php
-// config/dompdf.php — 여기에 모든 설정
-'options' => [
-    'font_dir' => storage_path('fonts'),
-    'font_cache' => storage_path('fonts'),
-    'enable_font_subsetting' => true,
-    'chroot' => array_filter([
-        realpath(base_path()),
-        realpath(storage_path('fonts')),
-    ]),
-    // ...
-],
-
-// ✅ 코드에서는 setOptions 없이 사용
-$pdf = Pdf::loadView('view', $data)->setPaper('a4');
-```
-
----
-
-## 3. chroot와 파일 경로
-
-### 3.1 chroot 검증 원리
-
-DomPDF의 `validateLocalUri()`는 폰트 파일 접근 시 다음을 검사한다:
-
-```
-realpath(파일 경로)가 realpath(chroot) 하위인가?
-```
-
-**symlink는 realpath()로 해소**되므로, symlink 경로가 chroot 밖을 가리키면 차단된다.
-
-### 3.2 릴리스 기반 배포 환경
-
-```
-mng/current → releases/20260311_134148/   (배포마다 변경)
-releases/XXXXX/storage/fonts → ../../shared/storage/fonts/  (symlink)
-```
-
-- `storage_path('fonts')` → `/home/.../releases/XXXXX/storage/fonts` (symlink 경로)
-- `realpath()` → `/home/.../shared/storage/fonts` (실제 경로)
-- `base_path()` → `/home/.../releases/XXXXX/` (릴리스 경로)
-
-**shared 경로는 릴리스 경로 하위가 아니므로** chroot에 별도 등록이 필요하다.
-
-### 3.3 chroot 설정
-
-```php
-// config/dompdf.php
-'chroot' => array_filter([
-    realpath(base_path()),           // 릴리스 내부 파일 허용
-    realpath(storage_path('fonts')), // shared 폰트 디렉토리 허용
-]),
-```
-
-`array_filter()`는 `realpath()`가 `false`를 반환할 경우(경로 미존재) 제거하기 위함이다.
-
----
-
-## 4. 폰트 파일 경로 선택
-
-### 4.1 resource_path() vs storage_path()
-
-| 항목 | `resource_path()` | `storage_path()` |
-|------|-------------------|-------------------|
-| 릴리스 변경 시 | 경로 변경됨 | symlink → shared (불변) |
-| .ufm 캐시 | 매 배포마다 재생성 | 유지됨 |
-| installed-fonts.json | 경로 불일치로 무효화 | 안정적 |
-| Git 포함 | O (원본 보관용) | X (.gitignore) |
-
-**결론**: 폰트 등록 시 `storage_path()` 사용. 원본 TTF는 `resources/fonts/`에 Git으로 관리하고, 최초 실행 시 `storage/fonts/`로 복사한다.
-
-### 4.2 폰트 복사 패턴
-
-```php
-$fontDir = storage_path('fonts');
-$dst = $fontDir.'/Pretendard-Regular.ttf';
-
-// 최초 1회만 복사 (이후 shared에 유지)
-if (! file_exists($dst)) {
-    $src = resource_path('fonts/Pretendard-Regular.ttf');
-    if (! file_exists($src)) {
-        return;
-    }
-    copy($src, $dst);
-}
-```
-
----
-
-## 5. 외부 폰트 및 금지 사항
-
-### 5.1 구글 폰트 금지
-
-```
-❌ @import url('https://fonts.googleapis.com/...');
-❌ <link href="https://fonts.googleapis.com/..." rel="stylesheet">
-❌ @font-face src: url('https://...');
-```
-
-DomPDF는 웹 브라우저가 아니다. 외부 폰트 다운로드는 네트워크 의존성, 방화벽 차단, 성능 저하를 유발한다.
-
-### 5.2 isRemoteEnabled 금지
-
-```php
-// ❌ 보안 위험 + 외부 의존성
-->setOptions(['isRemoteEnabled' => true])
-```
-
-### 5.3 font-weight 800 이상 사용 금지
-
-Pretendard는 `normal`(400)과 `bold`(700)만 DomPDF에 등록되어 있다. `font-weight: 800` 이상을 지정하면 DomPDF가 매칭되는 폰트를 찾지 못해 해당 텍스트의 한글이 `?`로 깨진다.
-
-```css
-/* ❌ DomPDF에서 한글 깨짐 — 800 weight에 매칭되는 폰트 없음 */
-h1 { font-weight: 800; }
-
-/* ✅ bold(700)까지만 사용 */
-h1 { font-weight: bold; }
-```
-
-### 5.4 시스템 전용 폰트 단독 사용 금지
-
-DomPDF는 OS 시스템 폰트를 자동 인식하지 않는다. `registerFont()`로 등록된 폰트만 사용 가능하다.
-
-```css
-/* ❌ DomPDF가 인식 못함 → 한글 ??? */
-body { font-family: 'Malgun Gothic', sans-serif; }
-
-/* ✅ DomPDF에 등록된 폰트 사용 */
-body { font-family: 'Pretendard', 'Malgun Gothic', sans-serif; }
-```
-
-> `Malgun Gothic`은 브라우저에서 HTML을 직접 볼 때의 fallback 용도로만 기재한다.
-
----
-
-## 6. PDF 경량화 설정
-
-### 6.1 폰트 서브셋팅 (필수)
-
-`config/dompdf.php`에서 `enable_font_subsetting`을 `true`로 설정한다. PDF에 실제 사용된 문자의 글리프만 포함하여 용량을 대폭 줄인다.
-
-```php
-// config/dompdf.php
-'options' => [
-    'enable_font_subsetting' => true,   // ✅ 필수 — 사용 글자만 임베딩
-    'enable_javascript' => false,        // ✅ 권장 — PDF 내 JS 불필요
-    // ...
-],
-```
-
-| 설정 | 변경 전 | 변경 후 | 효과 |
-|------|---------|---------|------|
-| `enable_font_subsetting` | `false` | `true` | 폰트 전체(~2-5MB) → 사용 글자만(수십KB) |
-| `enable_javascript` | `true` | `false` | PDF 내 JS 코드 제거 |
-
-> 한글 폰트는 11,172개의 완성형 글자를 포함하지만, 급여명세서에 사용되는 글자는 100~200자 수준이다. 서브셋팅으로 99% 이상의 불필요한 글리프를 제거한다.
-
----
-
-## 7. 표준 PDF 생성 패턴
-
-### 7.1 전체 코드
-
-```php
-$pdf = Pdf::loadView('emails.payslip', ['payslipData' => $data])
-    ->setPaper('a4');
-
-$this->registerKoreanFont($pdf);  // 동일 인스턴스에 등록
-
-$pdfContent = $pdf->output();
-```
-
-### 7.2 registerKoreanFont 구현
-
-```php
-private function registerKoreanFont(\Barryvdh\DomPDF\PDF $pdf): void
-{
-    $fontDir = storage_path('fonts');
-    $normalDst = $fontDir.'/Pretendard-Regular.ttf';
-    $boldDst = $fontDir.'/Pretendard-Bold.ttf';
-
-    // resources → storage 복사 (최초 1회, 이후 shared에 유지)
-    if (! file_exists($normalDst)) {
-        $src = resource_path('fonts/Pretendard-Regular.ttf');
-        if (! file_exists($src)) {
-            return;
-        }
-        if (! is_dir($fontDir)) {
-            mkdir($fontDir, 0755, true);
-        }
-        copy($src, $normalDst);
-    }
-    if (! file_exists($boldDst)) {
-        $src = resource_path('fonts/Pretendard-Bold.ttf');
-        if (file_exists($src)) {
-            copy($src, $boldDst);
-        }
-    }
-
-    $dompdf = $pdf->getDomPDF();
-    $fm = $dompdf->getFontMetrics();
-
-    $fm->registerFont(
-        ['family' => 'pretendard', 'style' => 'normal', 'weight' => 'normal'],
-        $normalDst
-    );
-    if (file_exists($boldDst)) {
-        $fm->registerFont(
-            ['family' => 'pretendard', 'style' => 'normal', 'weight' => 'bold'],
-            $boldDst
-        );
-    }
-    $fm->saveFontFamilies();
-}
-```
-
----
-
-## 8. 폰트 캐시 구조
-
-```
-storage/fonts/                        ← shared 디렉토리 (배포 간 유지)
-├── installed-fonts.json              ← DomPDF 폰트 레지스트리
-├── Pretendard-Regular.ttf            ← resources/에서 복사된 원본
-├── Pretendard-Bold.ttf
-├── pretendard_normal_*.ufm           ← DomPDF 메트릭 캐시 (자동 생성)
-├── pretendard_normal_*.ttf           ← DomPDF 서브셋 (자동 생성)
-└── pretendard_bold_*.*
-```
-
-> `storage/fonts/`는 `.gitignore`에 포함되어 있다. 각 환경에서 첫 PDF 생성 시 자동으로 생성된다.
-
----
-
-## 9. 체크리스트
-
-### PDF 뷰 작성 시
-
-- [ ] 외부 폰트 URL 미포함 (`@import`, `<link>`)
-- [ ] `font-family`에 `Pretendard` 포함 (DomPDF 한글 지원)
-- [ ] `font-family` fallback에 `Malgun Gothic`, `sans-serif` 포함 (브라우저용)
-- [ ] `font-weight`는 `normal`/`bold`만 사용 (800 이상 금지)
-
-### PDF 생성 코드 작성 시
-
-- [ ] `setOptions()` 미사용 (config/dompdf.php에 선언)
-- [ ] `Pdf::loadView()` 후 **동일 인스턴스**에 폰트 등록
-- [ ] 폰트 경로는 `storage_path()` 사용 (`resource_path()` 아님)
-- [ ] `isRemoteEnabled` 미사용
-
-### 배포 환경 확인
-
-- [ ] `config/dompdf.php` chroot에 `realpath(storage_path('fonts'))` 포함
-- [ ] `storage/fonts/` 디렉토리 쓰기 권한 확인
-- [ ] 폰트 TTF 파일이 `resources/fonts/`에 Git 관리됨
-- [ ] `enable_font_subsetting` → `true`
-
----
-
-## 관련 문서
-
-- DomPDF 설정: `mng/config/dompdf.php`
-- 구현 참조: `mng/app/Services/HR/PayrollService.php` — `registerKoreanFont()`
-- 폰트 원본: `mng/resources/fonts/` — Pretendard TTF (Git 관리)
-- 서버 운영: `dev/deploys/ops-manual/README.md`
-
----
-
+# DomPDF 사용 가이드
+
+> **작성일**: 2026-03-11
+> **패키지**: `barryvdh/laravel-dompdf` v3.1 (DomPDF v3.1.5)
+> **구현 참조**: `mng/app/Services/HR/PayrollService.php`
+
+---
+
+## 1. DomPDF 인스턴스 규칙
+
+### 1.1 폰트 등록은 반드시 렌더링할 인스턴스에
+
+`Pdf::loadView()`는 **매번 새 DomPDF 인스턴스**를 생성한다. 다른 인스턴스에 폰트를 등록해도 렌더링 인스턴스에는 적용되지 않는다.
+
+```php
+// ❌ 인스턴스 불일치 — 폰트가 적용되지 않음
+$dompdf = app(\Barryvdh\DomPDF\PDF::class)->getDomPDF();  // 인스턴스 A
+$dompdf->getFontMetrics()->registerFont(...);
+
+$pdf = Pdf::loadView('view', $data);  // 인스턴스 B (폰트 없음)
+$pdf->output();
+
+// ✅ 동일 인스턴스에 등록
+$pdf = Pdf::loadView('view', $data);
+$dompdf = $pdf->getDomPDF();  // loadView가 만든 바로 그 인스턴스
+$dompdf->getFontMetrics()->registerFont(...);
+$pdf->output();
+```
+
+### 1.2 등록 → 렌더링 순서
+
+```
+Pdf::loadView() → registerFont() → saveFontFamilies() → $pdf->output()
+```
+
+`output()` 호출 시 내부에서 `render()`가 실행되므로, 그 전에 폰트 등록이 완료되어야 한다.
+
+---
+
+## 2. setOptions() 사용 금지
+
+### 2.1 문제
+
+`->setOptions([...])` 호출 시 DomPDF 내부에서 `new Options($options)`를 실행한다. 이때 **전달한 옵션만 설정되고 나머지는 DomPDF 기본값으로 초기화**된다.
+
+```php
+// ❌ chroot, font_dir 등 config/dompdf.php 설정이 모두 초기화됨
+$pdf = Pdf::loadView('view', $data)
+    ->setOptions([
+        'font_dir' => storage_path('fonts'),
+        'enable_font_subsetting' => true,
+    ]);
+// 이 시점에서 chroot = vendor/dompdf/dompdf (DomPDF 기본값)
+```
+
+### 2.2 해결
+
+`config/dompdf.php`에 모든 설정을 선언하고, 코드에서 `setOptions()`를 호출하지 않는다.
+
+```php
+// config/dompdf.php — 여기에 모든 설정
+'options' => [
+    'font_dir' => storage_path('fonts'),
+    'font_cache' => storage_path('fonts'),
+    'enable_font_subsetting' => true,
+    'chroot' => array_filter([
+        realpath(base_path()),
+        realpath(storage_path('fonts')),
+    ]),
+    // ...
+],
+
+// ✅ 코드에서는 setOptions 없이 사용
+$pdf = Pdf::loadView('view', $data)->setPaper('a4');
+```
+
+---
+
+## 3. chroot와 파일 경로
+
+### 3.1 chroot 검증 원리
+
+DomPDF의 `validateLocalUri()`는 폰트 파일 접근 시 다음을 검사한다:
+
+```
+realpath(파일 경로)가 realpath(chroot) 하위인가?
+```
+
+**symlink는 realpath()로 해소**되므로, symlink 경로가 chroot 밖을 가리키면 차단된다.
+
+### 3.2 릴리스 기반 배포 환경
+
+```
+mng/current → releases/20260311_134148/   (배포마다 변경)
+releases/XXXXX/storage/fonts → ../../shared/storage/fonts/  (symlink)
+```
+
+- `storage_path('fonts')` → `/home/.../releases/XXXXX/storage/fonts` (symlink 경로)
+- `realpath()` → `/home/.../shared/storage/fonts` (실제 경로)
+- `base_path()` → `/home/.../releases/XXXXX/` (릴리스 경로)
+
+**shared 경로는 릴리스 경로 하위가 아니므로** chroot에 별도 등록이 필요하다.
+
+### 3.3 chroot 설정
+
+```php
+// config/dompdf.php
+'chroot' => array_filter([
+    realpath(base_path()),           // 릴리스 내부 파일 허용
+    realpath(storage_path('fonts')), // shared 폰트 디렉토리 허용
+]),
+```
+
+`array_filter()`는 `realpath()`가 `false`를 반환할 경우(경로 미존재) 제거하기 위함이다.
+
+---
+
+## 4. 폰트 파일 경로 선택
+
+### 4.1 resource_path() vs storage_path()
+
+| 항목 | `resource_path()` | `storage_path()` |
+|------|-------------------|-------------------|
+| 릴리스 변경 시 | 경로 변경됨 | symlink → shared (불변) |
+| .ufm 캐시 | 매 배포마다 재생성 | 유지됨 |
+| installed-fonts.json | 경로 불일치로 무효화 | 안정적 |
+| Git 포함 | O (원본 보관용) | X (.gitignore) |
+
+**결론**: 폰트 등록 시 `storage_path()` 사용. 원본 TTF는 `resources/fonts/`에 Git으로 관리하고, 최초 실행 시 `storage/fonts/`로 복사한다.
+
+### 4.2 폰트 복사 패턴
+
+```php
+$fontDir = storage_path('fonts');
+$dst = $fontDir.'/Pretendard-Regular.ttf';
+
+// 최초 1회만 복사 (이후 shared에 유지)
+if (! file_exists($dst)) {
+    $src = resource_path('fonts/Pretendard-Regular.ttf');
+    if (! file_exists($src)) {
+        return;
+    }
+    copy($src, $dst);
+}
+```
+
+---
+
+## 5. 외부 폰트 및 금지 사항
+
+### 5.1 구글 폰트 금지
+
+```
+❌ @import url('https://fonts.googleapis.com/...');
+❌ <link href="https://fonts.googleapis.com/..." rel="stylesheet">
+❌ @font-face src: url('https://...');
+```
+
+DomPDF는 웹 브라우저가 아니다. 외부 폰트 다운로드는 네트워크 의존성, 방화벽 차단, 성능 저하를 유발한다.
+
+### 5.2 isRemoteEnabled 금지
+
+```php
+// ❌ 보안 위험 + 외부 의존성
+->setOptions(['isRemoteEnabled' => true])
+```
+
+### 5.3 font-weight 800 이상 사용 금지
+
+Pretendard는 `normal`(400)과 `bold`(700)만 DomPDF에 등록되어 있다. `font-weight: 800` 이상을 지정하면 DomPDF가 매칭되는 폰트를 찾지 못해 해당 텍스트의 한글이 `?`로 깨진다.
+
+```css
+/* ❌ DomPDF에서 한글 깨짐 — 800 weight에 매칭되는 폰트 없음 */
+h1 { font-weight: 800; }
+
+/* ✅ bold(700)까지만 사용 */
+h1 { font-weight: bold; }
+```
+
+### 5.4 시스템 전용 폰트 단독 사용 금지
+
+DomPDF는 OS 시스템 폰트를 자동 인식하지 않는다. `registerFont()`로 등록된 폰트만 사용 가능하다.
+
+```css
+/* ❌ DomPDF가 인식 못함 → 한글 ??? */
+body { font-family: 'Malgun Gothic', sans-serif; }
+
+/* ✅ DomPDF에 등록된 폰트 사용 */
+body { font-family: 'Pretendard', 'Malgun Gothic', sans-serif; }
+```
+
+> `Malgun Gothic`은 브라우저에서 HTML을 직접 볼 때의 fallback 용도로만 기재한다.
+
+---
+
+## 6. PDF 경량화 설정
+
+### 6.1 폰트 서브셋팅 (필수)
+
+`config/dompdf.php`에서 `enable_font_subsetting`을 `true`로 설정한다. PDF에 실제 사용된 문자의 글리프만 포함하여 용량을 대폭 줄인다.
+
+```php
+// config/dompdf.php
+'options' => [
+    'enable_font_subsetting' => true,   // ✅ 필수 — 사용 글자만 임베딩
+    'enable_javascript' => false,        // ✅ 권장 — PDF 내 JS 불필요
+    // ...
+],
+```
+
+| 설정 | 변경 전 | 변경 후 | 효과 |
+|------|---------|---------|------|
+| `enable_font_subsetting` | `false` | `true` | 폰트 전체(~2-5MB) → 사용 글자만(수십KB) |
+| `enable_javascript` | `true` | `false` | PDF 내 JS 코드 제거 |
+
+> 한글 폰트는 11,172개의 완성형 글자를 포함하지만, 급여명세서에 사용되는 글자는 100~200자 수준이다. 서브셋팅으로 99% 이상의 불필요한 글리프를 제거한다.
+
+---
+
+## 7. 표준 PDF 생성 패턴
+
+### 7.1 전체 코드
+
+```php
+$pdf = Pdf::loadView('emails.payslip', ['payslipData' => $data])
+    ->setPaper('a4');
+
+$this->registerKoreanFont($pdf);  // 동일 인스턴스에 등록
+
+$pdfContent = $pdf->output();
+```
+
+### 7.2 registerKoreanFont 구현
+
+```php
+private function registerKoreanFont(\Barryvdh\DomPDF\PDF $pdf): void
+{
+    $fontDir = storage_path('fonts');
+    $normalDst = $fontDir.'/Pretendard-Regular.ttf';
+    $boldDst = $fontDir.'/Pretendard-Bold.ttf';
+
+    // resources → storage 복사 (최초 1회, 이후 shared에 유지)
+    if (! file_exists($normalDst)) {
+        $src = resource_path('fonts/Pretendard-Regular.ttf');
+        if (! file_exists($src)) {
+            return;
+        }
+        if (! is_dir($fontDir)) {
+            mkdir($fontDir, 0755, true);
+        }
+        copy($src, $normalDst);
+    }
+    if (! file_exists($boldDst)) {
+        $src = resource_path('fonts/Pretendard-Bold.ttf');
+        if (file_exists($src)) {
+            copy($src, $boldDst);
+        }
+    }
+
+    $dompdf = $pdf->getDomPDF();
+    $fm = $dompdf->getFontMetrics();
+
+    $fm->registerFont(
+        ['family' => 'pretendard', 'style' => 'normal', 'weight' => 'normal'],
+        $normalDst
+    );
+    if (file_exists($boldDst)) {
+        $fm->registerFont(
+            ['family' => 'pretendard', 'style' => 'normal', 'weight' => 'bold'],
+            $boldDst
+        );
+    }
+    $fm->saveFontFamilies();
+}
+```
+
+---
+
+## 8. 폰트 캐시 구조
+
+```
+storage/fonts/                        ← shared 디렉토리 (배포 간 유지)
+├── installed-fonts.json              ← DomPDF 폰트 레지스트리
+├── Pretendard-Regular.ttf            ← resources/에서 복사된 원본
+├── Pretendard-Bold.ttf
+├── pretendard_normal_*.ufm           ← DomPDF 메트릭 캐시 (자동 생성)
+├── pretendard_normal_*.ttf           ← DomPDF 서브셋 (자동 생성)
+└── pretendard_bold_*.*
+```
+
+> `storage/fonts/`는 `.gitignore`에 포함되어 있다. 각 환경에서 첫 PDF 생성 시 자동으로 생성된다.
+
+---
+
+## 9. 체크리스트
+
+### PDF 뷰 작성 시
+
+- [ ] 외부 폰트 URL 미포함 (`@import`, `<link>`)
+- [ ] `font-family`에 `Pretendard` 포함 (DomPDF 한글 지원)
+- [ ] `font-family` fallback에 `Malgun Gothic`, `sans-serif` 포함 (브라우저용)
+- [ ] `font-weight`는 `normal`/`bold`만 사용 (800 이상 금지)
+
+### PDF 생성 코드 작성 시
+
+- [ ] `setOptions()` 미사용 (config/dompdf.php에 선언)
+- [ ] `Pdf::loadView()` 후 **동일 인스턴스**에 폰트 등록
+- [ ] 폰트 경로는 `storage_path()` 사용 (`resource_path()` 아님)
+- [ ] `isRemoteEnabled` 미사용
+
+### 배포 환경 확인
+
+- [ ] `config/dompdf.php` chroot에 `realpath(storage_path('fonts'))` 포함
+- [ ] `storage/fonts/` 디렉토리 쓰기 권한 확인
+- [ ] 폰트 TTF 파일이 `resources/fonts/`에 Git 관리됨
+- [ ] `enable_font_subsetting` → `true`
+
+---
+
+## 관련 문서
+
+- DomPDF 설정: `mng/config/dompdf.php`
+- 구현 참조: `mng/app/Services/HR/PayrollService.php` — `registerKoreanFont()`
+- 폰트 원본: `mng/resources/fonts/` — Pretendard TTF (Git 관리)
+- 서버 운영: `dev/deploys/ops-manual/README.md`
+
+---
+
 **최종 업데이트**: 2026-03-11
\ No newline at end of file
diff --git a/features/approvals/mng-api-comparison.md b/features/approvals/mng-api-comparison.md
index bf9639b..74b5ecc 100644
--- a/features/approvals/mng-api-comparison.md
+++ b/features/approvals/mng-api-comparison.md
@@ -1,344 +1,344 @@
-# 결재관리 MNG↔API 비교 분석 및 반영 가이드
-
-> **작성일**: 2026-03-11
-> **상태**: 분석 완료
-> **목적**: React 결재관리 화면 구현 시 참고 자료
-
----
-
-## 1. 개요
-
-### 1.1 배경
-
-결재관리는 API(2025-12-17)에서 최초 구현되었고, MNG(2026-02-27)가 이를 참조하여 구축했다. MNG가 실제 관리자 화면을 만들면서 ~90개 커밋에 걸쳐 대폭 진화했으며, API는 2026-03-11에 "MNG 스타일로 전면 개선" 커밋으로 역반영을 시작했다.
-
-### 1.2 핵심 사실
-
-- MNG와 API는 **동일한 5개 테이블**을 공유한다 (`approvals`, `approval_steps`, `approval_lines`, `approval_forms`, `approval_delegations`)
-- 마이그레이션은 **API에서만** 관리한다 (24개 마이그레이션)
-- MNG 모델은 API 모델의 **수동 동기 사본**이다
-
----
-
-## 2. 개발 타임라인
-
-```
-2025-12-17  API 최초 구현 (기본 CRUD + 워크플로우 4종)
-     │
-     ▼ ─── 약 2개월간 API만 단독 운영 ───
-     │
-2026-02-27  MNG Phase 1 MVP (API 참조하여 구축, 19파일 2806줄)
-2026-02-27  MNG Phase 2 고급기능 (보류/전결/복사재기안, 10파일 757줄)
-     │
-     ▼ ─── MNG 독자 진화 시작 ───
-     │
-2026-02-28  결재선 UI/UX 대폭 개선 (~12 커밋)
-            - Alpine.js v3 호환, 2패널 에디터, Toss 스타일
-            - 결재선 템플릿 CRUD, 드래그앤드롭, 모달 전환
-            - 기본 결재선 자동 선택, Quill.js 편집기
-2026-02-28  휴가신청 → 전자결재 자동연동
-2026-03-03  삭제 권한 기능 (isDeletableBy, 관리자 삭제)
-2026-03-04  지출결의서 전용 폼 (첨부파일 GCS, 법인카드/송금 선택)
-2026-03-05  반려이력/재상신, 결재서명란, 거래처 검색, 불러오기
-2026-03-05  증명서류 양식 (재직/경력/위촉증명서, 사직서) + PDF
-2026-03-06  업무양식 (품의서5종, 인감/위임장/의사록/견적서/공문서)
-2026-03-07  연차촉진통지서, 결재/참조선 2영역 분리
-     │
-     ▼ ─── MNG 실무 검증 완료 ───
-     │
-2026-03-11  API "MNG 스타일로 전면 개선" (역방향 반영)
-```
-
----
-
-## 3. 공유 테이블 (5개)
-
-| 테이블 | MNG 모델 경로 | API 모델 경로 |
-|--------|-------------|-------------|
-| `approvals` | `mng/app/Models/Approvals/Approval.php` | `api/app/Models/Tenants/Approval.php` |
-| `approval_steps` | `mng/app/Models/Approvals/ApprovalStep.php` | `api/app/Models/Tenants/ApprovalStep.php` |
-| `approval_lines` | `mng/app/Models/Approvals/ApprovalLine.php` | `api/app/Models/Tenants/ApprovalLine.php` |
-| `approval_forms` | `mng/app/Models/Approvals/ApprovalForm.php` | `api/app/Models/Tenants/ApprovalForm.php` |
-| `approval_delegations` | `mng/app/Models/Approvals/ApprovalDelegation.php` | `api/app/Models/Tenants/ApprovalDelegation.php` |
-
-> MNG에만 있는 별도 테이블: `document_approvals`, `document_template_approval_lines` (문서관리 전용, 메인 결재관리와 무관)
-
----
-
-## 4. MNG vs API 기능 비교
-
-### 4.1 MNG에서 추가/개선된 기능 (API 원본에 없던 것)
-
-| 분류 | MNG 기능 | 설명 | API 반영 상태 |
-|------|----------|------|-------------|
-| **워크플로우** | 보류/해제 | `hold()`, `releaseHold()` | ✅ 반영됨 |
-| **워크플로우** | 전결 | `preDecide()` — 이후 단계 건너뜀 | ✅ 반영됨 |
-| **워크플로우** | 복사재기안 | `copyForRedraft()` — 완료/반려/회수 문서 복사 | ✅ 반영됨 |
-| **재상신** | `resubmit_count`, `rejection_history` | 반려 이력 JSON, 재상신 횟수 추적 | ✅ 반영됨 |
-| **결재선 UI** | 2패널 에디터 | 좌: 조직도, 우: 선택된 결재선 | ❌ React 구현 필요 |
-| **결재선 UI** | 드래그앤드롭 | 결재 순서 변경 | ❌ React 구현 필요 |
-| **결재선 UI** | 결재/참조 2영역 분리 | 결재선과 참조선 별도 관리 | ❌ React 구현 필요 |
-| **결재선 UI** | Toss 스타일 모달 | 결재선 관리 모달 | ❌ React 구현 필요 |
-| **양식 시스템** | 2단계 선택 | 분류 → 양식 드릴다운 | ❌ React 구현 필요 |
-| **양식 시스템** | 본문 자동채움 | `body_template` 기반 자동 렌더링 | ❌ React 구현 필요 |
-| **양식 시스템** | Quill.js 편집기 | 리치텍스트 본문 편집 토글 | ❌ React 구현 필요 |
-| **전용 양식 15종** | 지출결의서 외 다수 | 아래 4.2 참조 | ❌ React 구현 필요 |
-| **지출결의서** | 법인카드/송금 선택 | 지출형식별 동적 UI | ❌ React 구현 필요 |
-| **지출결의서** | 첨부파일 업로드 | GCS 연동 | ❌ API 엔드포인트 필요 |
-| **지출결의서** | 거래처 검색 | 업체명 자동완성 | ❌ React 구현 필요 |
-| **지출결의서** | 불러오기 | 이전 결의서 복사 | ❌ React 구현 필요 |
-| **결재서명란** | 전통 도장식 테이블 | `_approval-stamp-table.blade.php` | ❌ React 구현 필요 |
-| **증명서 PDF** | 4종 PDF 다운로드 | 재직/경력/위촉증명서, 사직서 | ❌ API PDF 엔드포인트 필요 |
-| **삭제 권한** | `isDeletableBy()` | 관리자/슈퍼관리자 강제삭제, 일괄삭제 | ❌ API 엔드포인트 필요 |
-| **뱃지** | 진행중 건수 | 기안함 뱃지 = 진행중 문서 수 | ✅ badge-counts 반영 |
-| **완료함** | 미읽음 알림 | `drafter_read_at` 기반 | ✅ 반영됨 |
-| **휴가 연동** | 결재→Leave 자동 변경 | 승인/반려/회수 시 Leave 상태 동기화 | ✅ 반영됨 |
-
-### 4.2 MNG 전용 양식 목록 (15종+)
-
-| 카테고리 | 양식명 | MNG Blade 파일 | PDF |
-|---------|--------|---------------|-----|
-| **근태** | 연차/반차/조퇴 신청 | `_leave-form.blade.php` | — |
-| **지출** | 지출결의서 | `_expense-form.blade.php` | — |
-| **품의** | 지출품의서 | `_purchase-request-form.blade.php` | — |
-| **품의** | 계약체결품의서 | 상동 (5종 분기) | — |
-| **품의** | 구매품의서 | 상동 | — |
-| **품의** | 출장품의서 | 상동 | — |
-| **품의** | 비용정산서 | 상동 | — |
-| **증명** | 재직증명서 | `_certificate-form.blade.php` | ✅ |
-| **증명** | 경력증명서 | `_career-cert-form.blade.php` | ✅ |
-| **증명** | 위촉증명서 | `_appointment-cert-form.blade.php` | ✅ |
-| **인사** | 사직서 | `_resignation-form.blade.php` | ✅ |
-| **업무** | 사용인감계 | `_seal-usage-form.blade.php` | — |
-| **업무** | 위임장 | `_delegation-form.blade.php` | — |
-| **업무** | 이사회의사록 | `_board-minutes-form.blade.php` | — |
-| **업무** | 견적서 | `_quotation-form.blade.php` | — |
-| **업무** | 공문서 | `_official-letter-form.blade.php` | — |
-| **근태** | 연차촉진통지서 1차 | `_leave-promotion-1st-form.blade.php` | — |
-| **근태** | 연차촉진통지서 2차 | `_leave-promotion-2nd-form.blade.php` | — |
-
-> 각 양식은 `_<name>-form.blade.php` (기안 작성)와 `_<name>-show.blade.php` (상세 조회) 쌍으로 구성
-
----
-
-## 5. API 반영 현황
-
-### 5.1 이미 반영 완료
-
-| 항목 | 설명 |
-|------|------|
-| DB 스키마 | 마이그레이션 24개 — MNG와 완전 동기화 |
-| 모델 상수/관계/헬퍼 | 6가지 문서 상태, 5가지 단계 상태, 3가지 step_type |
-| 워크플로우 전체 | submit/approve/reject/cancel/hold/releaseHold/preDecide/copyForRedraft |
-| 위임 CRUD | delegations 엔드포인트 4개 |
-| 결재함 4종 + badge-counts | drafts/inbox/reference/completed + summary |
-| FormRequest 검증 21개 | MNG보다 정교하게 분리 |
-| Swagger 문서 | 3개 파일 (ApprovalApi, ApprovalFormApi, ApprovalLineApi) |
-| Leave/Document 연동 | 결재 상태 변경 시 연관 엔티티 자동 동기화 |
-| Observer 알림 | TodayIssue 발행 (ApprovalIssueObserver, ApprovalStepIssueObserver) |
-| 테넌트 부트스트랩 | 새 테넌트 생성 시 기본 양식 5종 자동 시딩 |
-
-### 5.2 API에 미반영 (React 화면 개발 시 필요)
-
-| 항목 | 설명 | 난이도 | 비고 |
-|------|------|--------|------|
-| 🔴 전용 양식 렌더링 | 15종 양식별 폼 UI + 조회 UI | 대형 | MNG Blade를 React로 재구현 |
-| 🔴 결재선 에디터 UI | 2패널 + 드래그앤드롭 + 결재/참조 분리 | 대형 | MNG의 `_approval-line-editor.blade.php` 참조 |
-| 🟡 결재서명란 | 전통 도장식 결재 테이블 | 중형 | MNG의 `_approval-stamp-table.blade.php` 참조 |
-| 🟡 양식 2단계 선택 | 분류 → 양식 드릴다운 | 중형 | |
-| 🟡 증명서 PDF 출력 | API에서 DomPDF 렌더링 엔드포인트 | 중형 | MNG는 자체 처리 중 |
-| 🟡 위임 결재 실제 동작 | `acted_by` 대결 처리 로직 | 중형 | Phase 3 |
-| 🟡 병렬 결재 | `parallel_group` 활용 로직 | 중형 | Phase 3 |
-| 🟢 첨부파일 업로드 | 결재 전용 업로드/다운로드 엔드포인트 | 소형 | 공통 File API 활용 가능 |
-| 🟢 관리자 강제삭제 | 슈퍼관리자 권한 관리/일괄삭제 | 소형 | |
-| 🟢 결재 통계/리포트 | 기간별/부서별/양식별 통계 | 소형 | Phase 4 |
-
----
-
-## 6. 프로젝트별 역할 분담
-
-```
-MNG (관리자 화면 - Blade)          API (REST 백엔드)              React (사용자 화면)
-┌──────────────────────┐    ┌──────────────────────┐    ┌──────────────────────┐
-│ ✅ 결재 전체 기능     │    │ ✅ 워크플로우 로직    │    │ ❌ 화면 미구현       │
-│ ✅ 15종+ 양식 UI     │    │ ✅ REST API 전체      │    │                      │
-│ ✅ 결재선 에디터      │    │ ✅ FormRequest 검증   │    │ React에서 구현 필요: │
-│ ✅ 결재서명란         │    │ ✅ Swagger 문서       │    │  - 양식별 폼 UI      │
-│ ✅ PDF 출력 4종      │    │ ✅ Observer 알림      │    │  - 결재선 에디터     │
-│ ✅ 첨부파일 GCS      │    │ ✅ Leave/Doc 연동     │    │  - 결재서명란        │
-│ ✅ 관리자 강제삭제    │    │ ✅ 테넌트 부트스트랩  │    │  - PDF 다운로드      │
-│ ✅ 일괄삭제          │    │                      │    │  - 파일 업로드       │
-│                      │    │ ❌ PDF 생성 엔드포인트│    │                      │
-│                      │    │ ❌ 위임 대결 로직     │    │                      │
-│                      │    │ ❌ 병렬 결재 로직     │    │                      │
-└──────────────────────┘    └──────────────────────┘    └──────────────────────┘
-       가장 완성도 높음            백엔드 로직 완성          UI 구현 대기 중
-```
-
----
-
-## 7. React 구현 시 MNG 참조 파일 가이드
-
-### 7.1 뷰 파일 구조 (`mng/resources/views/approvals/`)
-
-```
-approvals/
-├── drafts.blade.php              ← 기안함 목록
-├── pending.blade.php             ← 결재 대기함 목록
-├── completed.blade.php           ← 처리 완료함 목록
-├── references.blade.php          ← 참조함 목록
-├── create.blade.php              ← 기안 작성
-├── edit.blade.php                ← 기안 수정
-├── show.blade.php                ← 결재 상세 조회
-│
-├── partials/
-│   ├── _approval-line-editor.blade.php    ← 🔴 결재선 에디터 (핵심 UI)
-│   ├── _approval-stamp-table.blade.php    ← 🟡 결재서명란
-│   ├── _status-badge.blade.php            ← 상태 뱃지
-│   ├── _step-progress.blade.php           ← 결재 진행 현황
-│   │
-│   ├── _expense-form.blade.php            ← 지출결의서 기안
-│   ├── _expense-show.blade.php            ← 지출결의서 조회
-│   ├── _certificate-form.blade.php        ← 재직증명서 기안
-│   ├── _certificate-show.blade.php        ← 재직증명서 조회
-│   ├── _career-cert-form.blade.php        ← 경력증명서 기안
-│   ├── _career-cert-show.blade.php        ← 경력증명서 조회
-│   ├── _appointment-cert-form.blade.php   ← 위촉증명서 기안
-│   ├── _appointment-cert-show.blade.php   ← 위촉증명서 조회
-│   ├── _resignation-form.blade.php        ← 사직서 기안
-│   ├── _resignation-show.blade.php        ← 사직서 조회
-│   ├── _purchase-request-form.blade.php   ← 품의서 기안 (5종)
-│   ├── _purchase-request-show.blade.php   ← 품의서 조회
-│   ├── _seal-usage-form.blade.php         ← 인감 기안
-│   ├── _seal-usage-show.blade.php         ← 인감 조회
-│   ├── _delegation-form.blade.php         ← 위임장 기안
-│   ├── _delegation-show.blade.php         ← 위임장 조회
-│   ├── _board-minutes-form.blade.php      ← 의사록 기안
-│   ├── _board-minutes-show.blade.php      ← 의사록 조회
-│   ├── _quotation-form.blade.php          ← 견적서 기안
-│   ├── _quotation-show.blade.php          ← 견적서 조회
-│   ├── _official-letter-form.blade.php    ← 공문서 기안
-│   ├── _official-letter-show.blade.php    ← 공문서 조회
-│   ├── _leave-form.blade.php              ← 근태신청 기안
-│   ├── _leave-show.blade.php              ← 근태신청 조회
-│   ├── _leave-promotion-1st-form.blade.php ← 연차촉진 1차
-│   ├── _leave-promotion-1st-show.blade.php
-│   ├── _leave-promotion-2nd-form.blade.php ← 연차촉진 2차
-│   └── _leave-promotion-2nd-show.blade.php
-```
-
-### 7.2 API 엔드포인트 참조
-
-| MNG 엔드포인트 (내부 API) | 대응하는 API 엔드포인트 |
-|--------------------------|----------------------|
-| `POST /api/v1/approval-mgmt` | `POST /v1/approvals` |
-| `GET /api/v1/approval-mgmt/{id}` | `GET /v1/approvals/{id}` |
-| `PUT /api/v1/approval-mgmt/{id}` | `PATCH /v1/approvals/{id}` |
-| `DELETE /api/v1/approval-mgmt/{id}` | `DELETE /v1/approvals/{id}` |
-| `POST /api/v1/approval-mgmt/{id}/submit` | `POST /v1/approvals/{id}/submit` |
-| `POST /api/v1/approval-mgmt/{id}/approve` | `POST /v1/approvals/{id}/approve` |
-| `POST /api/v1/approval-mgmt/{id}/reject` | `POST /v1/approvals/{id}/reject` |
-| `POST /api/v1/approval-mgmt/{id}/cancel` | `POST /v1/approvals/{id}/cancel` |
-| `POST /api/v1/approval-mgmt/{id}/hold` | `POST /v1/approvals/{id}/hold` |
-| `POST /api/v1/approval-mgmt/{id}/release-hold` | `POST /v1/approvals/{id}/release-hold` |
-| `POST /api/v1/approval-mgmt/{id}/pre-decide` | `POST /v1/approvals/{id}/pre-decide` |
-| `POST /api/v1/approval-mgmt/{id}/copy` | `POST /v1/approvals/{id}/copy` |
-| `GET /api/v1/approval-mgmt/forms` | `GET /v1/approval-forms/active` |
-| `GET /api/v1/approval-mgmt/lines` | `GET /v1/approval-lines` |
-| `POST /api/v1/approval-mgmt/upload-file` | (공통 File API 사용) |
-| `GET /api/v1/approval-mgmt/badge-counts` | `GET /v1/approvals/badge-counts` |
-
-### 7.3 서비스 클래스 비교
-
-| 기능 | MNG `ApprovalService` | API `ApprovalService` |
-|------|----------------------|----------------------|
-| 기안함 | `getMyDrafts()` | `drafts()` |
-| 결재함 | `getPendingForMe()` | `inbox()` |
-| 완료함 | `getCompletedByMe()` | `completed()` |
-| 참조함 | `getReferencesForMe()` | `reference()` |
-| 현황 카드 | — | `draftsSummary()`, `inboxSummary()`, `completedSummary()` |
-| 생성 | `createApproval()` | `store()` |
-| 수정 | `updateApproval()` | `update()` |
-| 삭제 | `deleteApproval()`, `forceDeleteApproval()` | `destroy()` |
-| 상신 | `submitApproval()` | `submit()` |
-| 승인 | `approveApprovalStep()` | `approve()` |
-| 반려 | `rejectApprovalStep()` | `reject()` |
-| 회수 | `cancelApproval()` | `cancel()` |
-| 보류 | `holdApproval()` | `hold()` |
-| 보류해제 | `releaseApprovalHold()` | `releaseHold()` |
-| 전결 | `preDecide()` (ApprovalApiController 내) | `preDecide()` |
-| 복사재기안 | `copyForRedraft()` | `copyForRedraft()` |
-| 결재선 CRUD | `createLine()`, `updateLine()`, `deleteLine()` | `lineStore()`, `lineUpdate()`, `lineDestroy()` |
-| 양식 CRUD | — | `formStore()`, `formUpdate()`, `formDestroy()` |
-| 위임 CRUD | — | `delegationStore()`, `delegationUpdate()`, `delegationDestroy()` |
-| 휴가 연동 | `handleApprovalCompleted/Rejected/Deleted/Cancelled()` | 내부 처리 |
-| PDF 생성 | 컨트롤러에서 DomPDF 직접 호출 | ❌ 미구현 |
-
----
-
-## 8. 모델 동기화 주의사항
-
-### 8.1 동기화가 필요한 시점
-
-| 이벤트 | 조치 |
-|--------|------|
-| API에서 마이그레이션 추가 | MNG 모델의 `$fillable`, `$casts` 업데이트 |
-| API 모델에 새 관계 추가 | MNG 모델에도 동일 관계 추가 |
-| API 모델에 새 상수 추가 | MNG 모델에도 동일 상수 추가 |
-| MNG에서 새 헬퍼 메서드 추가 | API 모델에 반영 여부 판단 (UI 전용이면 불필요) |
-
-### 8.2 현재 차이점
-
-| 항목 | MNG 모델 | API 모델 |
-|------|---------|---------|
-| Trait | `BelongsToTenant`, `SoftDeletes` | `BelongsToTenant`, `SoftDeletes`, `Auditable`, `ModelTrait` |
-| 네임스페이스 | `App\Models\Approvals` | `App\Models\Tenants` |
-| 감사 로깅 | — | `Auditable` trait으로 자동 기록 |
-
----
-
-## 9. React 구현 우선순위 제안
-
-### Phase A: 기본 결재 (필수)
-
-1. 기안함/결재함/완료함/참조함 목록 화면
-2. 기안 작성 (양식 선택 → 결재선 지정 → 본문 작성 → 상신)
-3. 결재 상세 조회 + 승인/반려/회수 액션
-4. 결재선 에디터 (2패널 + 결재/참조 분리)
-5. badge-counts (사이드바 뱃지)
-
-### Phase B: 양식 확장
-
-1. 지출결의서 전용 폼 (법인카드/송금/첨부파일)
-2. 품의서 5종
-3. 근태신청 (휴가 연동)
-4. 결재서명란
-
-### Phase C: 증명서/업무 양식
-
-1. 재직/경력/위촉증명서 + PDF 다운로드
-2. 사직서, 인감, 위임장, 의사록, 견적서, 공문서
-3. 연차촉진통지서
-
-### Phase D: 고급 기능
-
-1. 위임 대결 (Phase 3)
-2. 병렬 결재 (Phase 3)
-3. 결재 통계/리포트 (Phase 4)
-
----
-
-## 관련 문서
-
-- [결재관리 개요](README.md) — 시스템 전체 개요
-- [양식 기술 명세](form-types.md) — 양식별 필드, JSON 구조
-- [워크플로우 상세](workflows.md) — 각 동작의 흐름
-- [API 명세](api-reference.md) — 엔드포인트 목록
-- [UI 화면 구성](ui-screens.md) — MNG 화면별 UI
-- [DB 변경 및 모델 동기화](db-changes-and-model-sync.md) — 마이그레이션 이력
-- [API 결재 연동 명세](../../frontend/api-specs/approval-api.md) — React용 API 명세
-- [결재 통합 계획](../../dev/dev_plans/approval-system-unification-plan.md) — MNG→API 통합 계획
-
----
-
-**최종 업데이트**: 2026-03-11
+# 결재관리 MNG↔API 비교 분석 및 반영 가이드
+
+> **작성일**: 2026-03-11
+> **상태**: 분석 완료
+> **목적**: React 결재관리 화면 구현 시 참고 자료
+
+---
+
+## 1. 개요
+
+### 1.1 배경
+
+결재관리는 API(2025-12-17)에서 최초 구현되었고, MNG(2026-02-27)가 이를 참조하여 구축했다. MNG가 실제 관리자 화면을 만들면서 ~90개 커밋에 걸쳐 대폭 진화했으며, API는 2026-03-11에 "MNG 스타일로 전면 개선" 커밋으로 역반영을 시작했다.
+
+### 1.2 핵심 사실
+
+- MNG와 API는 **동일한 5개 테이블**을 공유한다 (`approvals`, `approval_steps`, `approval_lines`, `approval_forms`, `approval_delegations`)
+- 마이그레이션은 **API에서만** 관리한다 (24개 마이그레이션)
+- MNG 모델은 API 모델의 **수동 동기 사본**이다
+
+---
+
+## 2. 개발 타임라인
+
+```
+2025-12-17  API 최초 구현 (기본 CRUD + 워크플로우 4종)
+     │
+     ▼ ─── 약 2개월간 API만 단독 운영 ───
+     │
+2026-02-27  MNG Phase 1 MVP (API 참조하여 구축, 19파일 2806줄)
+2026-02-27  MNG Phase 2 고급기능 (보류/전결/복사재기안, 10파일 757줄)
+     │
+     ▼ ─── MNG 독자 진화 시작 ───
+     │
+2026-02-28  결재선 UI/UX 대폭 개선 (~12 커밋)
+            - Alpine.js v3 호환, 2패널 에디터, Toss 스타일
+            - 결재선 템플릿 CRUD, 드래그앤드롭, 모달 전환
+            - 기본 결재선 자동 선택, Quill.js 편집기
+2026-02-28  휴가신청 → 전자결재 자동연동
+2026-03-03  삭제 권한 기능 (isDeletableBy, 관리자 삭제)
+2026-03-04  지출결의서 전용 폼 (첨부파일 GCS, 법인카드/송금 선택)
+2026-03-05  반려이력/재상신, 결재서명란, 거래처 검색, 불러오기
+2026-03-05  증명서류 양식 (재직/경력/위촉증명서, 사직서) + PDF
+2026-03-06  업무양식 (품의서5종, 인감/위임장/의사록/견적서/공문서)
+2026-03-07  연차촉진통지서, 결재/참조선 2영역 분리
+     │
+     ▼ ─── MNG 실무 검증 완료 ───
+     │
+2026-03-11  API "MNG 스타일로 전면 개선" (역방향 반영)
+```
+
+---
+
+## 3. 공유 테이블 (5개)
+
+| 테이블 | MNG 모델 경로 | API 모델 경로 |
+|--------|-------------|-------------|
+| `approvals` | `mng/app/Models/Approvals/Approval.php` | `api/app/Models/Tenants/Approval.php` |
+| `approval_steps` | `mng/app/Models/Approvals/ApprovalStep.php` | `api/app/Models/Tenants/ApprovalStep.php` |
+| `approval_lines` | `mng/app/Models/Approvals/ApprovalLine.php` | `api/app/Models/Tenants/ApprovalLine.php` |
+| `approval_forms` | `mng/app/Models/Approvals/ApprovalForm.php` | `api/app/Models/Tenants/ApprovalForm.php` |
+| `approval_delegations` | `mng/app/Models/Approvals/ApprovalDelegation.php` | `api/app/Models/Tenants/ApprovalDelegation.php` |
+
+> MNG에만 있는 별도 테이블: `document_approvals`, `document_template_approval_lines` (문서관리 전용, 메인 결재관리와 무관)
+
+---
+
+## 4. MNG vs API 기능 비교
+
+### 4.1 MNG에서 추가/개선된 기능 (API 원본에 없던 것)
+
+| 분류 | MNG 기능 | 설명 | API 반영 상태 |
+|------|----------|------|-------------|
+| **워크플로우** | 보류/해제 | `hold()`, `releaseHold()` | ✅ 반영됨 |
+| **워크플로우** | 전결 | `preDecide()` — 이후 단계 건너뜀 | ✅ 반영됨 |
+| **워크플로우** | 복사재기안 | `copyForRedraft()` — 완료/반려/회수 문서 복사 | ✅ 반영됨 |
+| **재상신** | `resubmit_count`, `rejection_history` | 반려 이력 JSON, 재상신 횟수 추적 | ✅ 반영됨 |
+| **결재선 UI** | 2패널 에디터 | 좌: 조직도, 우: 선택된 결재선 | ❌ React 구현 필요 |
+| **결재선 UI** | 드래그앤드롭 | 결재 순서 변경 | ❌ React 구현 필요 |
+| **결재선 UI** | 결재/참조 2영역 분리 | 결재선과 참조선 별도 관리 | ❌ React 구현 필요 |
+| **결재선 UI** | Toss 스타일 모달 | 결재선 관리 모달 | ❌ React 구현 필요 |
+| **양식 시스템** | 2단계 선택 | 분류 → 양식 드릴다운 | ❌ React 구현 필요 |
+| **양식 시스템** | 본문 자동채움 | `body_template` 기반 자동 렌더링 | ❌ React 구현 필요 |
+| **양식 시스템** | Quill.js 편집기 | 리치텍스트 본문 편집 토글 | ❌ React 구현 필요 |
+| **전용 양식 15종** | 지출결의서 외 다수 | 아래 4.2 참조 | ❌ React 구현 필요 |
+| **지출결의서** | 법인카드/송금 선택 | 지출형식별 동적 UI | ❌ React 구현 필요 |
+| **지출결의서** | 첨부파일 업로드 | GCS 연동 | ❌ API 엔드포인트 필요 |
+| **지출결의서** | 거래처 검색 | 업체명 자동완성 | ❌ React 구현 필요 |
+| **지출결의서** | 불러오기 | 이전 결의서 복사 | ❌ React 구현 필요 |
+| **결재서명란** | 전통 도장식 테이블 | `_approval-stamp-table.blade.php` | ❌ React 구현 필요 |
+| **증명서 PDF** | 4종 PDF 다운로드 | 재직/경력/위촉증명서, 사직서 | ❌ API PDF 엔드포인트 필요 |
+| **삭제 권한** | `isDeletableBy()` | 관리자/슈퍼관리자 강제삭제, 일괄삭제 | ❌ API 엔드포인트 필요 |
+| **뱃지** | 진행중 건수 | 기안함 뱃지 = 진행중 문서 수 | ✅ badge-counts 반영 |
+| **완료함** | 미읽음 알림 | `drafter_read_at` 기반 | ✅ 반영됨 |
+| **휴가 연동** | 결재→Leave 자동 변경 | 승인/반려/회수 시 Leave 상태 동기화 | ✅ 반영됨 |
+
+### 4.2 MNG 전용 양식 목록 (15종+)
+
+| 카테고리 | 양식명 | MNG Blade 파일 | PDF |
+|---------|--------|---------------|-----|
+| **근태** | 연차/반차/조퇴 신청 | `_leave-form.blade.php` | — |
+| **지출** | 지출결의서 | `_expense-form.blade.php` | — |
+| **품의** | 지출품의서 | `_purchase-request-form.blade.php` | — |
+| **품의** | 계약체결품의서 | 상동 (5종 분기) | — |
+| **품의** | 구매품의서 | 상동 | — |
+| **품의** | 출장품의서 | 상동 | — |
+| **품의** | 비용정산서 | 상동 | — |
+| **증명** | 재직증명서 | `_certificate-form.blade.php` | ✅ |
+| **증명** | 경력증명서 | `_career-cert-form.blade.php` | ✅ |
+| **증명** | 위촉증명서 | `_appointment-cert-form.blade.php` | ✅ |
+| **인사** | 사직서 | `_resignation-form.blade.php` | ✅ |
+| **업무** | 사용인감계 | `_seal-usage-form.blade.php` | — |
+| **업무** | 위임장 | `_delegation-form.blade.php` | — |
+| **업무** | 이사회의사록 | `_board-minutes-form.blade.php` | — |
+| **업무** | 견적서 | `_quotation-form.blade.php` | — |
+| **업무** | 공문서 | `_official-letter-form.blade.php` | — |
+| **근태** | 연차촉진통지서 1차 | `_leave-promotion-1st-form.blade.php` | — |
+| **근태** | 연차촉진통지서 2차 | `_leave-promotion-2nd-form.blade.php` | — |
+
+> 각 양식은 `_<name>-form.blade.php` (기안 작성)와 `_<name>-show.blade.php` (상세 조회) 쌍으로 구성
+
+---
+
+## 5. API 반영 현황
+
+### 5.1 이미 반영 완료
+
+| 항목 | 설명 |
+|------|------|
+| DB 스키마 | 마이그레이션 24개 — MNG와 완전 동기화 |
+| 모델 상수/관계/헬퍼 | 6가지 문서 상태, 5가지 단계 상태, 3가지 step_type |
+| 워크플로우 전체 | submit/approve/reject/cancel/hold/releaseHold/preDecide/copyForRedraft |
+| 위임 CRUD | delegations 엔드포인트 4개 |
+| 결재함 4종 + badge-counts | drafts/inbox/reference/completed + summary |
+| FormRequest 검증 21개 | MNG보다 정교하게 분리 |
+| Swagger 문서 | 3개 파일 (ApprovalApi, ApprovalFormApi, ApprovalLineApi) |
+| Leave/Document 연동 | 결재 상태 변경 시 연관 엔티티 자동 동기화 |
+| Observer 알림 | TodayIssue 발행 (ApprovalIssueObserver, ApprovalStepIssueObserver) |
+| 테넌트 부트스트랩 | 새 테넌트 생성 시 기본 양식 5종 자동 시딩 |
+
+### 5.2 API에 미반영 (React 화면 개발 시 필요)
+
+| 항목 | 설명 | 난이도 | 비고 |
+|------|------|--------|------|
+| 🔴 전용 양식 렌더링 | 15종 양식별 폼 UI + 조회 UI | 대형 | MNG Blade를 React로 재구현 |
+| 🔴 결재선 에디터 UI | 2패널 + 드래그앤드롭 + 결재/참조 분리 | 대형 | MNG의 `_approval-line-editor.blade.php` 참조 |
+| 🟡 결재서명란 | 전통 도장식 결재 테이블 | 중형 | MNG의 `_approval-stamp-table.blade.php` 참조 |
+| 🟡 양식 2단계 선택 | 분류 → 양식 드릴다운 | 중형 | |
+| 🟡 증명서 PDF 출력 | API에서 DomPDF 렌더링 엔드포인트 | 중형 | MNG는 자체 처리 중 |
+| 🟡 위임 결재 실제 동작 | `acted_by` 대결 처리 로직 | 중형 | Phase 3 |
+| 🟡 병렬 결재 | `parallel_group` 활용 로직 | 중형 | Phase 3 |
+| 🟢 첨부파일 업로드 | 결재 전용 업로드/다운로드 엔드포인트 | 소형 | 공통 File API 활용 가능 |
+| 🟢 관리자 강제삭제 | 슈퍼관리자 권한 관리/일괄삭제 | 소형 | |
+| 🟢 결재 통계/리포트 | 기간별/부서별/양식별 통계 | 소형 | Phase 4 |
+
+---
+
+## 6. 프로젝트별 역할 분담
+
+```
+MNG (관리자 화면 - Blade)          API (REST 백엔드)              React (사용자 화면)
+┌──────────────────────┐    ┌──────────────────────┐    ┌──────────────────────┐
+│ ✅ 결재 전체 기능     │    │ ✅ 워크플로우 로직    │    │ ❌ 화면 미구현       │
+│ ✅ 15종+ 양식 UI     │    │ ✅ REST API 전체      │    │                      │
+│ ✅ 결재선 에디터      │    │ ✅ FormRequest 검증   │    │ React에서 구현 필요: │
+│ ✅ 결재서명란         │    │ ✅ Swagger 문서       │    │  - 양식별 폼 UI      │
+│ ✅ PDF 출력 4종      │    │ ✅ Observer 알림      │    │  - 결재선 에디터     │
+│ ✅ 첨부파일 GCS      │    │ ✅ Leave/Doc 연동     │    │  - 결재서명란        │
+│ ✅ 관리자 강제삭제    │    │ ✅ 테넌트 부트스트랩  │    │  - PDF 다운로드      │
+│ ✅ 일괄삭제          │    │                      │    │  - 파일 업로드       │
+│                      │    │ ❌ PDF 생성 엔드포인트│    │                      │
+│                      │    │ ❌ 위임 대결 로직     │    │                      │
+│                      │    │ ❌ 병렬 결재 로직     │    │                      │
+└──────────────────────┘    └──────────────────────┘    └──────────────────────┘
+       가장 완성도 높음            백엔드 로직 완성          UI 구현 대기 중
+```
+
+---
+
+## 7. React 구현 시 MNG 참조 파일 가이드
+
+### 7.1 뷰 파일 구조 (`mng/resources/views/approvals/`)
+
+```
+approvals/
+├── drafts.blade.php              ← 기안함 목록
+├── pending.blade.php             ← 결재 대기함 목록
+├── completed.blade.php           ← 처리 완료함 목록
+├── references.blade.php          ← 참조함 목록
+├── create.blade.php              ← 기안 작성
+├── edit.blade.php                ← 기안 수정
+├── show.blade.php                ← 결재 상세 조회
+│
+├── partials/
+│   ├── _approval-line-editor.blade.php    ← 🔴 결재선 에디터 (핵심 UI)
+│   ├── _approval-stamp-table.blade.php    ← 🟡 결재서명란
+│   ├── _status-badge.blade.php            ← 상태 뱃지
+│   ├── _step-progress.blade.php           ← 결재 진행 현황
+│   │
+│   ├── _expense-form.blade.php            ← 지출결의서 기안
+│   ├── _expense-show.blade.php            ← 지출결의서 조회
+│   ├── _certificate-form.blade.php        ← 재직증명서 기안
+│   ├── _certificate-show.blade.php        ← 재직증명서 조회
+│   ├── _career-cert-form.blade.php        ← 경력증명서 기안
+│   ├── _career-cert-show.blade.php        ← 경력증명서 조회
+│   ├── _appointment-cert-form.blade.php   ← 위촉증명서 기안
+│   ├── _appointment-cert-show.blade.php   ← 위촉증명서 조회
+│   ├── _resignation-form.blade.php        ← 사직서 기안
+│   ├── _resignation-show.blade.php        ← 사직서 조회
+│   ├── _purchase-request-form.blade.php   ← 품의서 기안 (5종)
+│   ├── _purchase-request-show.blade.php   ← 품의서 조회
+│   ├── _seal-usage-form.blade.php         ← 인감 기안
+│   ├── _seal-usage-show.blade.php         ← 인감 조회
+│   ├── _delegation-form.blade.php         ← 위임장 기안
+│   ├── _delegation-show.blade.php         ← 위임장 조회
+│   ├── _board-minutes-form.blade.php      ← 의사록 기안
+│   ├── _board-minutes-show.blade.php      ← 의사록 조회
+│   ├── _quotation-form.blade.php          ← 견적서 기안
+│   ├── _quotation-show.blade.php          ← 견적서 조회
+│   ├── _official-letter-form.blade.php    ← 공문서 기안
+│   ├── _official-letter-show.blade.php    ← 공문서 조회
+│   ├── _leave-form.blade.php              ← 근태신청 기안
+│   ├── _leave-show.blade.php              ← 근태신청 조회
+│   ├── _leave-promotion-1st-form.blade.php ← 연차촉진 1차
+│   ├── _leave-promotion-1st-show.blade.php
+│   ├── _leave-promotion-2nd-form.blade.php ← 연차촉진 2차
+│   └── _leave-promotion-2nd-show.blade.php
+```
+
+### 7.2 API 엔드포인트 참조
+
+| MNG 엔드포인트 (내부 API) | 대응하는 API 엔드포인트 |
+|--------------------------|----------------------|
+| `POST /api/v1/approval-mgmt` | `POST /v1/approvals` |
+| `GET /api/v1/approval-mgmt/{id}` | `GET /v1/approvals/{id}` |
+| `PUT /api/v1/approval-mgmt/{id}` | `PATCH /v1/approvals/{id}` |
+| `DELETE /api/v1/approval-mgmt/{id}` | `DELETE /v1/approvals/{id}` |
+| `POST /api/v1/approval-mgmt/{id}/submit` | `POST /v1/approvals/{id}/submit` |
+| `POST /api/v1/approval-mgmt/{id}/approve` | `POST /v1/approvals/{id}/approve` |
+| `POST /api/v1/approval-mgmt/{id}/reject` | `POST /v1/approvals/{id}/reject` |
+| `POST /api/v1/approval-mgmt/{id}/cancel` | `POST /v1/approvals/{id}/cancel` |
+| `POST /api/v1/approval-mgmt/{id}/hold` | `POST /v1/approvals/{id}/hold` |
+| `POST /api/v1/approval-mgmt/{id}/release-hold` | `POST /v1/approvals/{id}/release-hold` |
+| `POST /api/v1/approval-mgmt/{id}/pre-decide` | `POST /v1/approvals/{id}/pre-decide` |
+| `POST /api/v1/approval-mgmt/{id}/copy` | `POST /v1/approvals/{id}/copy` |
+| `GET /api/v1/approval-mgmt/forms` | `GET /v1/approval-forms/active` |
+| `GET /api/v1/approval-mgmt/lines` | `GET /v1/approval-lines` |
+| `POST /api/v1/approval-mgmt/upload-file` | (공통 File API 사용) |
+| `GET /api/v1/approval-mgmt/badge-counts` | `GET /v1/approvals/badge-counts` |
+
+### 7.3 서비스 클래스 비교
+
+| 기능 | MNG `ApprovalService` | API `ApprovalService` |
+|------|----------------------|----------------------|
+| 기안함 | `getMyDrafts()` | `drafts()` |
+| 결재함 | `getPendingForMe()` | `inbox()` |
+| 완료함 | `getCompletedByMe()` | `completed()` |
+| 참조함 | `getReferencesForMe()` | `reference()` |
+| 현황 카드 | — | `draftsSummary()`, `inboxSummary()`, `completedSummary()` |
+| 생성 | `createApproval()` | `store()` |
+| 수정 | `updateApproval()` | `update()` |
+| 삭제 | `deleteApproval()`, `forceDeleteApproval()` | `destroy()` |
+| 상신 | `submitApproval()` | `submit()` |
+| 승인 | `approveApprovalStep()` | `approve()` |
+| 반려 | `rejectApprovalStep()` | `reject()` |
+| 회수 | `cancelApproval()` | `cancel()` |
+| 보류 | `holdApproval()` | `hold()` |
+| 보류해제 | `releaseApprovalHold()` | `releaseHold()` |
+| 전결 | `preDecide()` (ApprovalApiController 내) | `preDecide()` |
+| 복사재기안 | `copyForRedraft()` | `copyForRedraft()` |
+| 결재선 CRUD | `createLine()`, `updateLine()`, `deleteLine()` | `lineStore()`, `lineUpdate()`, `lineDestroy()` |
+| 양식 CRUD | — | `formStore()`, `formUpdate()`, `formDestroy()` |
+| 위임 CRUD | — | `delegationStore()`, `delegationUpdate()`, `delegationDestroy()` |
+| 휴가 연동 | `handleApprovalCompleted/Rejected/Deleted/Cancelled()` | 내부 처리 |
+| PDF 생성 | 컨트롤러에서 DomPDF 직접 호출 | ❌ 미구현 |
+
+---
+
+## 8. 모델 동기화 주의사항
+
+### 8.1 동기화가 필요한 시점
+
+| 이벤트 | 조치 |
+|--------|------|
+| API에서 마이그레이션 추가 | MNG 모델의 `$fillable`, `$casts` 업데이트 |
+| API 모델에 새 관계 추가 | MNG 모델에도 동일 관계 추가 |
+| API 모델에 새 상수 추가 | MNG 모델에도 동일 상수 추가 |
+| MNG에서 새 헬퍼 메서드 추가 | API 모델에 반영 여부 판단 (UI 전용이면 불필요) |
+
+### 8.2 현재 차이점
+
+| 항목 | MNG 모델 | API 모델 |
+|------|---------|---------|
+| Trait | `BelongsToTenant`, `SoftDeletes` | `BelongsToTenant`, `SoftDeletes`, `Auditable`, `ModelTrait` |
+| 네임스페이스 | `App\Models\Approvals` | `App\Models\Tenants` |
+| 감사 로깅 | — | `Auditable` trait으로 자동 기록 |
+
+---
+
+## 9. React 구현 우선순위 제안
+
+### Phase A: 기본 결재 (필수)
+
+1. 기안함/결재함/완료함/참조함 목록 화면
+2. 기안 작성 (양식 선택 → 결재선 지정 → 본문 작성 → 상신)
+3. 결재 상세 조회 + 승인/반려/회수 액션
+4. 결재선 에디터 (2패널 + 결재/참조 분리)
+5. badge-counts (사이드바 뱃지)
+
+### Phase B: 양식 확장
+
+1. 지출결의서 전용 폼 (법인카드/송금/첨부파일)
+2. 품의서 5종
+3. 근태신청 (휴가 연동)
+4. 결재서명란
+
+### Phase C: 증명서/업무 양식
+
+1. 재직/경력/위촉증명서 + PDF 다운로드
+2. 사직서, 인감, 위임장, 의사록, 견적서, 공문서
+3. 연차촉진통지서
+
+### Phase D: 고급 기능
+
+1. 위임 대결 (Phase 3)
+2. 병렬 결재 (Phase 3)
+3. 결재 통계/리포트 (Phase 4)
+
+---
+
+## 관련 문서
+
+- [결재관리 개요](README.md) — 시스템 전체 개요
+- [양식 기술 명세](form-types.md) — 양식별 필드, JSON 구조
+- [워크플로우 상세](workflows.md) — 각 동작의 흐름
+- [API 명세](api-reference.md) — 엔드포인트 목록
+- [UI 화면 구성](ui-screens.md) — MNG 화면별 UI
+- [DB 변경 및 모델 동기화](db-changes-and-model-sync.md) — 마이그레이션 이력
+- [API 결재 연동 명세](../../frontend/api-specs/approval-api.md) — React용 API 명세
+- [결재 통합 계획](../../dev/dev_plans/approval-system-unification-plan.md) — MNG→API 통합 계획
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/features/barobill/README.md b/features/barobill/README.md
index 9f6845b..c89f942 100644
--- a/features/barobill/README.md
+++ b/features/barobill/README.md
@@ -1,419 +1,398 @@
-# 바로빌(Barobill) 연동 시스템
-
-> **작성일**: 2026-03-17
-> **상태**: MNG 운영 중 / API SOAP 서비스 구축 완료 (2026-03-17)
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-바로빌은 전자세금계산서, 계좌조회, 카드내역, 홈택스 연동, 카카오톡/SMS 발송 등을 제공하는 SOAP 기반 B2B 서비스다. SAM에서 재무/회계 데이터를 자동 수집하고 세금계산서를 발행하기 위해 연동한다.
-
-### 1.2 현재 상태
-
-| 항목 | MNG (백오피스) | API (서비스) | React (프론트) |
-|------|:------------:|:----------:|:------------:|
-| SOAP 연동 서비스 | ✅ 완료 (1,761줄) | ✅ **구축 완료** (49+7 메서드) | — |
-| 회원사 관리 | ✅ 운영 중 | ✅ SOAP 등록/수정/상태 | 설정 페이지 |
-| 카드 거래 조회 | ✅ 운영 중 | ✅ REST 16개 + SOAP 동기화 | — |
-| 은행 거래 조회 | ✅ 운영 중 | ✅ REST 13개 + SOAP 동기화 | — |
-| 홈택스 세금계산서 | ✅ 운영 중 | ✅ REST 13개 + upsert 동기화 | — |
-| 카카오톡/SMS | ✅ 운영 중 | ✅ **SOAP 메서드 구현** (19개) | — |
-| 과금 시스템 | ✅ 구현 완료 | — (모델만 존재) | — |
-| 자동 동기화 | MNG 수동 | ✅ Queue Job + 스케줄러 | — |
-
-> **현재 상태 (2026-03-17)**: API SOAP 서비스가 MNG와 100% 동등하게 구축되었다. MNG(본사 tenant_id=1)와 API(서비스 tenant_id=2~N)가 각각 독립적으로 SOAP 호출하며, 같은 DB(samdb)를 공유한다.
-
-```
-MNG (본사 전용, 수정 없음)              API (서비스 고객용, 신규 구축 완료)
-┌──────────────────────┐               ┌──────────────────────┐
-│ BarobillService      │               │ BarobillSoapService  │
-│ (1,761줄 그대로)     │               │ (49+7 메서드)        │
-│ BankSyncService      │               │ BankSyncService      │
-│ HometaxSyncService   │               │ CardSyncService      │
-│                      │               │ HometaxSyncService   │
-│ tenant_id=1 본사     │               │ tenant_id=2~N 고객   │
-└──────────┬───────────┘               └──────────┬───────────┘
-           │                                      │
-           └────────── 같은 DB (samdb) ────────────┘
-```
-
-### 1.3 바로빌 공식 자료
-
-- 개발자 센터: `https://dev.barobill.co.kr/`
-- 운영 WSDL: `https://ws.baroservice.com/`
-- 테스트 WSDL: `https://testws.baroservice.com/`
-
----
-
-## 2. 테스트 모드 vs 운영 모드
-
-> **경고: 개발 시 반드시 테스트 모드를 사용한다. 운영 모드는 실제 과금이 발생한다.**
-
-### 2.1 모드 비교
-
-| 항목 | 테스트 모드 | 운영 모드 |
-|------|-----------|----------|
-| WSDL 엔드포인트 | `https://testws.baroservice.com/` | `https://ws.baroservice.com/` |
-| CERTKEY | 테스트용 별도 발급 | 운영용 별도 발급 |
-| 과금 | ❌ 무과금 | ✅ 실제 과금 |
-| 데이터 | 테스트 데이터 (초기화 가능) | 실제 세금계산서/거래 데이터 |
-| 국세청 전송 | ❌ 미전송 | ✅ 실제 전송 |
-| 회원사 등록 | 테스트 서버에 등록 | 운영 서버에 등록 |
-| 인증서 | 테스트 인증서 사용 가능 | 실제 공동인증서 필수 |
-
-### 2.2 모드 전환 구조
-
-```
-┌───────────────────────────────────────────────────────┐
-│                    모드 결정 흐름                       │
-├───────────────────────────────────────────────────────┤
-│                                                       │
-│  1. BarobillMember.server_mode                        │
-│     └─ 'test' 또는 'production' (회원사별 설정)        │
-│                                                       │
-│  2. BarobillService.switchServerMode(isTestMode)      │
-│     └─ SOAP 클라이언트 재초기화                        │
-│     └─ initializeConfig() 호출                        │
-│                                                       │
-│  3. initializeConfig()                                │
-│     ├─ DB 우선: BarobillConfig.getActive(isTestMode)  │
-│     │   └─ environment = 'test' | 'production'       │
-│     └─ .env 폴백:                                     │
-│         ├─ test → BAROBILL_CERT_KEY_TEST              │
-│         └─ prod → BAROBILL_CERT_KEY_PROD              │
-│                                                       │
-│  4. SOAP URL 구성                                     │
-│     ├─ test → testws.baroservice.com/*                │
-│     └─ prod → ws.baroservice.com/*                    │
-│                                                       │
-└───────────────────────────────────────────────────────┘
-```
-
-### 2.3 설정 우선순위
-
-1. **DB 설정** (`barobill_configs` 테이블) — 최우선
-2. **.env 환경변수** — DB 설정 없을 때 폴백
-
-```php
-// BarobillService::initializeConfig()
-$dbConfig = BarobillConfig::getActive($this->isTestMode);
-
-if ($dbConfig) {
-    // DB에서 cert_key, corp_num, base_url 사용
-} else {
-    // .env에서 BAROBILL_CERT_KEY_TEST/PROD, BAROBILL_CORP_NUM 사용
-}
-```
-
-### 2.4 환경변수
-
-```bash
-# .env (MNG, API 동일)
-BAROBILL_CERT_KEY_TEST=<테스트 인증키>
-BAROBILL_CERT_KEY_PROD=<운영 인증키>
-BAROBILL_CORP_NUM=<파트너 사업자번호>
-BAROBILL_TEST_MODE=true   # 기본값: 테스트 모드
-```
-
-### 2.5 개발 시 주의사항
-
-```
-✅ 로컬/개발 서버: BAROBILL_TEST_MODE=true (기본값)
-✅ 운영 서버: BAROBILL_TEST_MODE=false + 운영 CERTKEY
-✅ 회원사별 server_mode로 개별 전환 가능
-❌ 테스트 CERTKEY로 운영 서버 호출 불가 (에러 -11102)
-❌ 운영 모드에서 테스트 데이터 생성 금지 (실제 과금)
-```
-
----
-
-## 3. 아키텍처
-
-### 3.1 전체 데이터 흐름
-
-```
-                   바로빌 SOAP API (ws.baroservice.com / testws.baroservice.com)
-                          │                                │
-                   SOAP (6개 서비스)                  SOAP (6개 서비스)
-                          ▼                                ▼
-┌──────────────────────────────┐    ┌──────────────────────────────────┐
-│  MNG (BarobillService)       │    │  API (BarobillSoapService)       │
-│  본사 전용 (tenant_id=1)     │    │  서비스 고객 (tenant_id=2~N)     │
-│  ├─ CORPSTATE 회원관리       │    │  ├─ CORPSTATE 회원관리           │
-│  ├─ TI 세금계산서            │    │  ├─ TI 세금계산서               │
-│  ├─ BANKACCOUNT 계좌         │    │  ├─ BANKACCOUNT 계좌             │
-│  ├─ CARD 카드                │    │  ├─ CARD 카드                    │
-│  ├─ KAKAOTALK 알림톡         │    │  ├─ KAKAOTALK 알림톡             │
-│  └─ SMS 문자                 │    │  └─ SMS 문자                     │
-└──────────┬───────────────────┘    │  + BankSyncService (동기화)      │
-           │                        │  + CardSyncService (동기화)      │
-           │                        │  + HometaxSyncService (동기화)   │
-           │                        │  + SyncBarobillDataJob (스케줄러)│
-           │                        └──────────┬───────────────────────┘
-           │                                   │
-           └─────────── MySQL (samdb) ─────────┘
-                          │
-                   REST API (53개 엔드포인트)
-                          │
-                          ▼
-               ┌────────────────────┐
-               │  React (사용자 UI) │
-               └────────────────────┘
-```
-
-### 3.2 SOAP 서비스 목록
-
-| 서비스 | WSDL 경로 | 기능 |
-|--------|----------|------|
-| CORPSTATE | `/CORPSTATE.asmx` | 회원사 등록/조회/수정 |
-| TI | `/TI.asmx` | 전자세금계산서 발행/조회 |
-| BANKACCOUNT | `/BANKACCOUNT.asmx` | 계좌 등록/입출금 내역 조회 |
-| CARD | `/CARD.asmx` | 카드 등록/사용내역 조회 |
-| KAKAOTALK | `/KAKAOTALK.asmx` | 카카오톡 알림톡 발송 |
-| SMS | `/SMS.asmx` | 문자 메시지 발송 |
-
-### 3.3 인증 구조
-
-```
-모든 API 호출
-  └─ CERTKEY (파트너 인증키) — 필수 파라미터
-      ├─ 바로빌 파트너 계약 시 발급
-      ├─ 테스트/운영 별도 키
-      └─ BarobillService.call()에서 자동 주입
-```
-
----
-
-## 4. 과금 정책
-
-### 4.1 바로빌 과금 구조 (SAM 내부 정책)
-
-| 서비스 | 월정액 | 비고 |
-|--------|-------|------|
-| 계좌조회 (`bank_account`) | 10,000원/월 | 테넌트별 |
-| 카드내역 (`card`) | 10,000원/월 | 테넌트별 |
-| 홈택스 매입/매출 (`hometax`) | 0원 | 본사 부담 (무료 제공) |
-
-### 4.2 추가 과금 (건별)
-
-`BarobillPricingPolicy` 모델 기반:
-
-| 서비스 | 무료 기본량 | 추가 과금 단위 | 추가 금액 |
-|--------|-----------|-------------|----------|
-| 법인카드 등록 (`card`) | 정책 설정값 | 정책 설정값 | 정책 설정값 |
-| 계산서 발행 (`tax_invoice`) | 정책 설정값 | 건당 | 정책 설정값 |
-| 계좌조회 수집 (`bank_account`) | 정책 설정값 | 정책 설정값 | 정책 설정값 |
-
-> 과금 계산: `BarobillPricingPolicy::calculateBilling(usageCount)` — 무료 제공량 초과분만 과금
-
-### 4.3 과금 처리 흐름
-
-```
-매월 1일 (배치)
-  └─ BarobillBillingService::processMonthlyBilling()
-      ├─ 활성 구독 조회 (BarobillSubscription::active())
-      ├─ 이미 과금된 기록 중복 방지
-      ├─ BarobillBillingRecord 생성 (subscription 타입)
-      └─ BarobillMonthlySummary 갱신
-
-건별 발생 시
-  └─ BarobillBillingService::recordUsage()
-      ├─ BarobillBillingRecord 생성 (usage 타입)
-      └─ BarobillMonthlySummary 갱신
-```
-
-### 4.4 테스트 모드에서의 과금
-
-```
-✅ 테스트 모드: 바로빌 API 호출에 대한 바로빌 측 과금 없음
-✅ SAM 내부 과금 시스템은 모드와 무관하게 기록 가능 (테스트용)
-❌ 운영 모드: 바로빌 측 실제 과금 발생 (충전잔액 차감)
-```
-
----
-
-## 5. 멀티테넌트 처리
-
-### 5.1 데이터 격리
-
-모든 바로빌 테이블은 `tenant_id` 컬럼으로 데이터를 격리한다.
-
-```
-tenant_id=1 (코드브릿지엑스) → 본사 실무 데이터
-tenant_id=N (고객사)        → 해당 고객사 데이터만 접근
-```
-
-### 5.2 회원사별 설정
-
-각 테넌트는 `barobill_members` 테이블에 독립된 바로빌 회원사 정보를 가진다:
-
-| 컬럼 | 설명 |
-|------|------|
-| `tenant_id` | 테넌트 FK |
-| `biz_no` | 사업자번호 (UNIQUE with tenant_id) |
-| `barobill_id` | 바로빌 로그인 ID |
-| `barobill_pwd` | 바로빌 비밀번호 (Laravel Encryption) |
-| `server_mode` | `test` 또는 `production` (회원사별 전환) |
-| `status` | `active` / `inactive` / `pending` |
-
-### 5.3 서비스 이관 시 고려사항
-
-```
-🔴 필수: 테넌트별 CERTKEY 관리 방안 (현재는 전역 1개)
-🔴 필수: 테넌트 온보딩 시 바로빌 회원 자동 등록 플로우
-🟡 중요: 테스트→운영 모드 전환 프로세스 정의
-🟡 중요: 과금 정책을 테넌트별로 다르게 적용 가능하도록 확장
-🟢 권장: 바로빌 API 호출 로그/모니터링
-```
-
----
-
-## 6. 프로젝트별 코드 위치
-
-### 6.1 MNG (`/home/aweso/sam/mng`)
-
-| 유형 | 경로 |
-|------|------|
-| 서비스 | `app/Services/Barobill/BarobillService.php` (1,761줄, 핵심) |
-| 서비스 | `app/Services/Barobill/HometaxSyncService.php` |
-| 서비스 | `app/Services/Barobill/BarobillBillingService.php` |
-| 서비스 | `app/Services/Barobill/BarobillUsageService.php` |
-| 서비스 | `app/Services/Barobill/BarobillBankSyncService.php` |
-| 모델 | `app/Models/Barobill/` (18개 모델) |
-| 컨트롤러 | `app/Http/Controllers/Barobill/` (7개) |
-| Admin API | `app/Http/Controllers/Api/Admin/Barobill/` (7개) |
-| 뷰 | `resources/views/barobill/` (10개 페이지) |
-
-### 6.2 API (`/home/aweso/sam/api`)
-
-| 유형 | 경로 | 설명 |
-|------|------|------|
-| **SOAP 서비스** | `app/Services/Barobill/BarobillSoapService.php` | 6개 SOAP 서비스, 49+7 메서드 |
-| **동기화** | `app/Services/Barobill/BarobillBankSyncService.php` | 은행 거래 SOAP→DB 동기화 |
-| **동기화** | `app/Services/Barobill/BarobillCardSyncService.php` | 카드 거래 SOAP→DB 동기화 |
-| **동기화** | `app/Services/Barobill/HometaxSyncService.php` | 홈택스 세금계산서 upsert |
-| **기존 서비스** | `app/Services/BarobillService.php` | REST 설정/세금계산서 발행 (기존) |
-| **Queue Job** | `app/Jobs/Barobill/SyncBarobillDataJob.php` | 자동 동기화 스케줄러 Job |
-| **컨트롤러** | `app/Http/Controllers/Api/V1/BarobillSyncController.php` | SOAP 동기화/회원/인증서 API |
-| **컨트롤러** | `app/Http/Controllers/Api/V1/BarobillController.php` | 기존 설정/URL API (보강됨) |
-| 모델 | `app/Models/Barobill/` (15개) | 기존 모델 |
-| 라우트 | `routes/api/v1/finance.php` | 기존 42개 + 신규 11개 |
-| 스케줄러 | `routes/console.php` | 06:00 은행, 06:30 카드 동기화 |
-
-### 6.3 React (`/home/aweso/sam/react`)
-
-| 유형 | 경로 |
-|------|------|
-| 컴포넌트 | `src/components/settings/BarobillIntegration/` |
-| 페이지 | `/settings/barobill-integration` |
-
----
-
-## 7. DB 테이블 구조
-
-### 7.1 테이블 목록
-
-| 테이블 | 용도 | 마이그레이션 위치 |
-|--------|------|-----------------|
-| `barobill_members` | 회원사 정보 | API |
-| `barobill_configs` | API 설정 (test/prod 분리) | API |
-| `barobill_settings` | 테넌트별 서비스 설정 | API |
-| `barobill_subscriptions` | 월정액 구독 | API |
-| `barobill_billing_records` | 과금 기록 | API |
-| `barobill_monthly_summaries` | 월별 과금 요약 | API |
-| `barobill_pricing_policies` | 요금 정책 | API |
-| `hometax_invoices` | 홈택스 세금계산서 | API |
-| `hometax_invoice_journals` | 세금계산서 분개 | API |
-| `barobill_bank_transactions` | 은행 거래 내역 | API |
-| `barobill_bank_transaction_overrides` | 은행 적요 수정 | API |
-| `barobill_bank_transaction_splits` | 은행 거래 분할 | API |
-| `barobill_bank_sync_status` | 은행 동기화 상태 | API |
-| `barobill_card_transactions` | 카드 거래 내역 | API |
-| `barobill_card_transaction_splits` | 카드 거래 분할 | API |
-| `barobill_card_transaction_amount_logs` | 카드 금액 수정 로그 | API |
-| `barobill_card_transaction_hides` | 카드 거래 숨김 | API |
-| `account_codes` | 계정과목 마스터 | API |
-
-### 7.2 핵심 테이블 스키마
-
-**barobill_members**:
-- `tenant_id` + `biz_no` UNIQUE
-- `server_mode`: `test` | `production`
-- `barobill_pwd`: Laravel Encryption (복호화 가능, API 호출 시 필요)
-
-**hometax_invoices**:
-- `tenant_id` + `nts_confirm_num` + `invoice_type` UNIQUE
-- `invoice_type`: `sales` | `purchase`
-- `tax_type`: 1=과세, 2=영세, 3=면세
-- `issue_type`: 1=정발행, 2=역발행
-
----
-
-## 8. 에러 코드 매핑
-
-| 코드 | 의미 | 대응 |
-|------|------|------|
-| -11101 | 사업자번호 미설정/유효하지 않음 | 회원사 정보 확인 |
-| -11102 | CERTKEY 유효하지 않음 | 테스트/운영 키 확인 |
-| -11103 | 인증서 만료/유효하지 않음 | 공동인증서 갱신 |
-| -11104 | 미등록 사업자 | 회원사 등록 먼저 |
-| -11105 | 이미 등록된 사업자 | 중복 등록 방지 |
-| -26001 | 공동인증서 미등록 | 인증서 등록 안내 |
-| -32001 | 사업자번호 형식 오류 | 10자리 숫자 확인 |
-| -32010 | 이미 등록된 사업자번호 | 기존 회원 확인 |
-| -32011 | 이미 등록된 아이디 | 다른 아이디 사용 |
-
----
-
-## 9. 서비스 이관 계획
-
-### 9.1 이관 현황 (2026-03-17 기준)
-
-| 기능 | MNG | API 이관 | React | 상태 |
-|------|:---:|:-------:|:-----:|:----:|
-| SOAP 연동 서비스 (6개) | ✅ | ✅ **완료** | — | 49 메서드 100% |
-| 회원사 등록/관리 | ✅ | ✅ **완료** | 설정 페이지 | API 3개 엔드포인트 |
-| 테스트/운영 모드 전환 | ✅ | ✅ **완료** | — | initForMember() |
-| 은행 거래 동기화 | ✅ | ✅ **완료** | — | BankSyncService |
-| 카드 거래 동기화 | ✅ | ✅ **완료** | — | CardSyncService |
-| 홈택스 동기화 | ✅ | ✅ **완료** | — | HometaxSyncService |
-| 자동 동기화 스케줄러 | — | ✅ **완료** | — | 06:00/06:30 Job |
-| 카카오톡 (15개) | ✅ | ✅ **완료** | — | SOAP 메서드 |
-| SMS (4개) | ✅ | ✅ **완료** | — | SOAP 메서드 |
-| 세금계산서 발행 | ✅ | ✅ 기존 REST | — | BarobillService |
-| 과금 시스템 | ✅ | 모델만 | — | **미이관** |
-| 카카오톡/SMS API 엔드포인트 | ✅ | — | — | **미구현** (SOAP만) |
-| 온보딩 대시보드 (MNG) | — | — | — | **기획 중** |
-
-### 9.2 남은 과제
-
-| 우선순위 | 과제 | 설명 |
-|---------|------|------|
-| 🔴 P1 | 온보딩 실제 테스트 | 테스트 테넌트로 풀 시나리오 검증 |
-| 🔴 P1 | 카카오톡/SMS REST API 엔드포인트 | SOAP 메서드는 구현됨, Controller+Route 추가 필요 |
-| 🟡 P2 | React 바로빌 관리 화면 | 동기화 트리거, 인증서/계좌/카드 관리 |
-| 🟡 P2 | MNG 온보딩 대시보드 | 테넌트별 연동 진행 상태 시각화 |
-| 🟢 P3 | 과금 시스템 API 이관 | BillingService, UsageService |
-| 🟢 P3 | 인증서 만료/잔액 부족 알림 | 스케줄러 기반 자동 알림 |
-
----
-
-## 관련 문서
-
-| 문서 | 설명 |
-|------|------|
-| [테넌트 온보딩](./tenant-onboarding.md) | 온보딩 개념 정의, 테스트→운영 전환 프로세스 |
-| [API SOAP 기술 참조](./api-soap-reference.md) | API BarobillSoapService 전체 메서드, 동기화, 스케줄러 |
-| [온보딩 실행 가이드](../../guides/barobill-onboarding-guide.md) | 7단계 실행 절차, API 예시, 트러블슈팅, 고객 안내 |
-| [바로빌 API 명세](../../frontend/api-specs/barobill-api.md) | 카드/은행/홈택스 REST API 42개 엔드포인트 |
-| [바로빌 회원 마이그레이션](../../dev/guides/barobill-members-migration.md) | 회원 데이터 이관 가이드 |
-| [바로빌 카카오톡](../barobill-kakaotalk/README.md) | 카카오톡 알림톡 연동 |
-| [바로빌 출시 계획](../../dev/dev_plans/barobill-service-launch-plan.md) | 4단계 출시 로드맵 |
-| [재무관리](../finance/README.md) | 재무/자금관리 전체 개요 |
-
----
-
-**최종 업데이트**: 2026-03-17
+# 바로빌(Barobill) 연동 시스템
+
+> **작성일**: 2026-03-17
+> **상태**: MNG 운영 중 / 서비스 이관 준비
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+바로빌은 전자세금계산서, 계좌조회, 카드내역, 홈택스 연동, 카카오톡/SMS 발송 등을 제공하는 SOAP 기반 B2B 서비스다. SAM에서 재무/회계 데이터를 자동 수집하고 세금계산서를 발행하기 위해 연동한다.
+
+### 1.2 현재 상태
+
+| 항목 | MNG (백오피스) | API (서비스) | React (프론트) |
+|------|:------------:|:----------:|:------------:|
+| SOAP 연동 서비스 | ✅ 완료 (1,761줄) | 기본 설정만 | — |
+| 회원사 관리 | ✅ 운영 중 | 모델만 존재 | 설정 페이지 |
+| 카드 거래 조회 | ✅ 운영 중 | ✅ REST API 16개 | — |
+| 은행 거래 조회 | ✅ 운영 중 | ✅ REST API 13개 | — |
+| 홈택스 세금계산서 | ✅ 운영 중 | ✅ REST API 13개 | — |
+| 카카오톡/SMS | ✅ 운영 중 | — | — |
+| 과금 시스템 | ✅ 구현 완료 | — | — |
+
+> **핵심**: tenant_id=1 (코드브릿지엑스 본사)에서 실무 운영 중. 서비스 이관 시 멀티테넌트 SOAP 연동이 핵심 과제.
+
+### 1.3 바로빌 공식 자료
+
+- 개발자 센터: `https://dev.barobill.co.kr/`
+- 운영 WSDL: `https://ws.baroservice.com/`
+- 테스트 WSDL: `https://testws.baroservice.com/`
+
+---
+
+## 2. 테스트 모드 vs 운영 모드
+
+> **경고: 개발 시 반드시 테스트 모드를 사용한다. 운영 모드는 실제 과금이 발생한다.**
+
+### 2.1 모드 비교
+
+| 항목 | 테스트 모드 | 운영 모드 |
+|------|-----------|----------|
+| WSDL 엔드포인트 | `https://testws.baroservice.com/` | `https://ws.baroservice.com/` |
+| CERTKEY | 테스트용 별도 발급 | 운영용 별도 발급 |
+| 과금 | ❌ 무과금 | ✅ 실제 과금 |
+| 데이터 | 테스트 데이터 (초기화 가능) | 실제 세금계산서/거래 데이터 |
+| 국세청 전송 | ❌ 미전송 | ✅ 실제 전송 |
+| 회원사 등록 | 테스트 서버에 등록 | 운영 서버에 등록 |
+| 인증서 | 테스트 인증서 사용 가능 | 실제 공동인증서 필수 |
+
+### 2.2 모드 전환 구조
+
+```
+┌───────────────────────────────────────────────────────┐
+│                    모드 결정 흐름                       │
+├───────────────────────────────────────────────────────┤
+│                                                       │
+│  1. BarobillMember.server_mode                        │
+│     └─ 'test' 또는 'production' (회원사별 설정)        │
+│                                                       │
+│  2. BarobillService.switchServerMode(isTestMode)      │
+│     └─ SOAP 클라이언트 재초기화                        │
+│     └─ initializeConfig() 호출                        │
+│                                                       │
+│  3. initializeConfig()                                │
+│     ├─ DB 우선: BarobillConfig.getActive(isTestMode)  │
+│     │   └─ environment = 'test' | 'production'       │
+│     └─ .env 폴백:                                     │
+│         ├─ test → BAROBILL_CERT_KEY_TEST              │
+│         └─ prod → BAROBILL_CERT_KEY_PROD              │
+│                                                       │
+│  4. SOAP URL 구성                                     │
+│     ├─ test → testws.baroservice.com/*                │
+│     └─ prod → ws.baroservice.com/*                    │
+│                                                       │
+└───────────────────────────────────────────────────────┘
+```
+
+### 2.3 설정 우선순위
+
+1. **DB 설정** (`barobill_configs` 테이블) — 최우선
+2. **.env 환경변수** — DB 설정 없을 때 폴백
+
+```php
+// BarobillService::initializeConfig()
+$dbConfig = BarobillConfig::getActive($this->isTestMode);
+
+if ($dbConfig) {
+    // DB에서 cert_key, corp_num, base_url 사용
+} else {
+    // .env에서 BAROBILL_CERT_KEY_TEST/PROD, BAROBILL_CORP_NUM 사용
+}
+```
+
+### 2.4 환경변수
+
+```bash
+# .env (MNG, API 동일)
+BAROBILL_CERT_KEY_TEST=<테스트 인증키>
+BAROBILL_CERT_KEY_PROD=<운영 인증키>
+BAROBILL_CORP_NUM=<파트너 사업자번호>
+BAROBILL_TEST_MODE=true   # 기본값: 테스트 모드
+```
+
+### 2.5 개발 시 주의사항
+
+```
+✅ 로컬/개발 서버: BAROBILL_TEST_MODE=true (기본값)
+✅ 운영 서버: BAROBILL_TEST_MODE=false + 운영 CERTKEY
+✅ 회원사별 server_mode로 개별 전환 가능
+❌ 테스트 CERTKEY로 운영 서버 호출 불가 (에러 -11102)
+❌ 운영 모드에서 테스트 데이터 생성 금지 (실제 과금)
+```
+
+---
+
+## 3. 아키텍처
+
+### 3.1 전체 데이터 흐름
+
+```
+바로빌 SOAP API (ws.baroservice.com)
+        │
+        │ SOAP (6개 서비스)
+        ▼
+┌─────────────────────────────────┐
+│  MNG (BarobillService)          │
+│  ├─ CORPSTATE — 회원사 관리      │
+│  ├─ TI — 전자세금계산서          │
+│  ├─ BANKACCOUNT — 계좌조회       │
+│  ├─ CARD — 카드조회              │
+│  ├─ KAKAOTALK — 알림톡          │
+│  └─ SMS — 문자 발송             │
+└──────────┬──────────────────────┘
+           │ MySQL 저장
+           ▼
+┌─────────────────────────────────┐
+│  MySQL (samdb)                  │
+│  ├─ barobill_members            │
+│  ├─ barobill_card_transactions  │
+│  ├─ barobill_bank_transactions  │
+│  ├─ hometax_invoices            │
+│  └─ (18개 테이블)               │
+└──────────┬──────────────────────┘
+           │ REST API
+           ▼
+┌─────────────────────────────────┐
+│  API (42개 엔드포인트)           │
+│  ├─ /api/v1/barobill-card-*     │
+│  ├─ /api/v1/barobill-bank-*     │
+│  └─ /api/v1/hometax-invoices/*  │
+└──────────┬──────────────────────┘
+           │
+           ▼
+┌─────────────────────────────────┐
+│  React (사용자 UI)              │
+│  └─ BarobillIntegration 컴포넌트│
+└─────────────────────────────────┘
+```
+
+### 3.2 SOAP 서비스 목록
+
+| 서비스 | WSDL 경로 | 기능 |
+|--------|----------|------|
+| CORPSTATE | `/CORPSTATE.asmx` | 회원사 등록/조회/수정 |
+| TI | `/TI.asmx` | 전자세금계산서 발행/조회 |
+| BANKACCOUNT | `/BANKACCOUNT.asmx` | 계좌 등록/입출금 내역 조회 |
+| CARD | `/CARD.asmx` | 카드 등록/사용내역 조회 |
+| KAKAOTALK | `/KAKAOTALK.asmx` | 카카오톡 알림톡 발송 |
+| SMS | `/SMS.asmx` | 문자 메시지 발송 |
+
+### 3.3 인증 구조
+
+```
+모든 API 호출
+  └─ CERTKEY (파트너 인증키) — 필수 파라미터
+      ├─ 바로빌 파트너 계약 시 발급
+      ├─ 테스트/운영 별도 키
+      └─ BarobillService.call()에서 자동 주입
+```
+
+---
+
+## 4. 과금 정책
+
+### 4.1 바로빌 과금 구조 (SAM 내부 정책)
+
+| 서비스 | 월정액 | 비고 |
+|--------|-------|------|
+| 계좌조회 (`bank_account`) | 10,000원/월 | 테넌트별 |
+| 카드내역 (`card`) | 10,000원/월 | 테넌트별 |
+| 홈택스 매입/매출 (`hometax`) | 0원 | 본사 부담 (무료 제공) |
+
+### 4.2 추가 과금 (건별)
+
+`BarobillPricingPolicy` 모델 기반:
+
+| 서비스 | 무료 기본량 | 추가 과금 단위 | 추가 금액 |
+|--------|-----------|-------------|----------|
+| 법인카드 등록 (`card`) | 정책 설정값 | 정책 설정값 | 정책 설정값 |
+| 계산서 발행 (`tax_invoice`) | 정책 설정값 | 건당 | 정책 설정값 |
+| 계좌조회 수집 (`bank_account`) | 정책 설정값 | 정책 설정값 | 정책 설정값 |
+
+> 과금 계산: `BarobillPricingPolicy::calculateBilling(usageCount)` — 무료 제공량 초과분만 과금
+
+### 4.3 과금 처리 흐름
+
+```
+매월 1일 (배치)
+  └─ BarobillBillingService::processMonthlyBilling()
+      ├─ 활성 구독 조회 (BarobillSubscription::active())
+      ├─ 이미 과금된 기록 중복 방지
+      ├─ BarobillBillingRecord 생성 (subscription 타입)
+      └─ BarobillMonthlySummary 갱신
+
+건별 발생 시
+  └─ BarobillBillingService::recordUsage()
+      ├─ BarobillBillingRecord 생성 (usage 타입)
+      └─ BarobillMonthlySummary 갱신
+```
+
+### 4.4 테스트 모드에서의 과금
+
+```
+✅ 테스트 모드: 바로빌 API 호출에 대한 바로빌 측 과금 없음
+✅ SAM 내부 과금 시스템은 모드와 무관하게 기록 가능 (테스트용)
+❌ 운영 모드: 바로빌 측 실제 과금 발생 (충전잔액 차감)
+```
+
+---
+
+## 5. 멀티테넌트 처리
+
+### 5.1 데이터 격리
+
+모든 바로빌 테이블은 `tenant_id` 컬럼으로 데이터를 격리한다.
+
+```
+tenant_id=1 (코드브릿지엑스) → 본사 실무 데이터
+tenant_id=N (고객사)        → 해당 고객사 데이터만 접근
+```
+
+### 5.2 회원사별 설정
+
+각 테넌트는 `barobill_members` 테이블에 독립된 바로빌 회원사 정보를 가진다:
+
+| 컬럼 | 설명 |
+|------|------|
+| `tenant_id` | 테넌트 FK |
+| `biz_no` | 사업자번호 (UNIQUE with tenant_id) |
+| `barobill_id` | 바로빌 로그인 ID |
+| `barobill_pwd` | 바로빌 비밀번호 (Laravel Encryption) |
+| `server_mode` | `test` 또는 `production` (회원사별 전환) |
+| `status` | `active` / `inactive` / `pending` |
+
+### 5.3 서비스 이관 시 고려사항
+
+```
+🔴 필수: 테넌트별 CERTKEY 관리 방안 (현재는 전역 1개)
+🔴 필수: 테넌트 온보딩 시 바로빌 회원 자동 등록 플로우
+🟡 중요: 테스트→운영 모드 전환 프로세스 정의
+🟡 중요: 과금 정책을 테넌트별로 다르게 적용 가능하도록 확장
+🟢 권장: 바로빌 API 호출 로그/모니터링
+```
+
+---
+
+## 6. 프로젝트별 코드 위치
+
+### 6.1 MNG (`/home/aweso/sam/mng`)
+
+| 유형 | 경로 |
+|------|------|
+| 서비스 | `app/Services/Barobill/BarobillService.php` (1,761줄, 핵심) |
+| 서비스 | `app/Services/Barobill/HometaxSyncService.php` |
+| 서비스 | `app/Services/Barobill/BarobillBillingService.php` |
+| 서비스 | `app/Services/Barobill/BarobillUsageService.php` |
+| 서비스 | `app/Services/Barobill/BarobillBankSyncService.php` |
+| 모델 | `app/Models/Barobill/` (18개 모델) |
+| 컨트롤러 | `app/Http/Controllers/Barobill/` (7개) |
+| Admin API | `app/Http/Controllers/Api/Admin/Barobill/` (7개) |
+| 뷰 | `resources/views/barobill/` (10개 페이지) |
+
+### 6.2 API (`/home/aweso/sam/api`)
+
+| 유형 | 경로 |
+|------|------|
+| 서비스 | `app/Services/BarobillService.php` (기본 설정만) |
+| 모델 | `app/Models/Barobill/` (15개) |
+| 모델 | `app/Models/Tenants/BarobillSetting.php` |
+| 컨트롤러 | `app/Http/Controllers/Api/V1/Barobill*Controller.php` |
+| 마이그레이션 | `database/migrations/` (19개 바로빌 관련) |
+
+### 6.3 React (`/home/aweso/sam/react`)
+
+| 유형 | 경로 |
+|------|------|
+| 컴포넌트 | `src/components/settings/BarobillIntegration/` |
+| 페이지 | `/settings/barobill-integration` |
+
+---
+
+## 7. DB 테이블 구조
+
+### 7.1 테이블 목록
+
+| 테이블 | 용도 | 마이그레이션 위치 |
+|--------|------|-----------------|
+| `barobill_members` | 회원사 정보 | API |
+| `barobill_configs` | API 설정 (test/prod 분리) | API |
+| `barobill_settings` | 테넌트별 서비스 설정 | API |
+| `barobill_subscriptions` | 월정액 구독 | API |
+| `barobill_billing_records` | 과금 기록 | API |
+| `barobill_monthly_summaries` | 월별 과금 요약 | API |
+| `barobill_pricing_policies` | 요금 정책 | API |
+| `hometax_invoices` | 홈택스 세금계산서 | API |
+| `hometax_invoice_journals` | 세금계산서 분개 | API |
+| `barobill_bank_transactions` | 은행 거래 내역 | API |
+| `barobill_bank_transaction_overrides` | 은행 적요 수정 | API |
+| `barobill_bank_transaction_splits` | 은행 거래 분할 | API |
+| `barobill_bank_sync_status` | 은행 동기화 상태 | API |
+| `barobill_card_transactions` | 카드 거래 내역 | API |
+| `barobill_card_transaction_splits` | 카드 거래 분할 | API |
+| `barobill_card_transaction_amount_logs` | 카드 금액 수정 로그 | API |
+| `barobill_card_transaction_hides` | 카드 거래 숨김 | API |
+| `account_codes` | 계정과목 마스터 | API |
+
+### 7.2 핵심 테이블 스키마
+
+**barobill_members**:
+- `tenant_id` + `biz_no` UNIQUE
+- `server_mode`: `test` | `production`
+- `barobill_pwd`: Laravel Encryption (복호화 가능, API 호출 시 필요)
+
+**hometax_invoices**:
+- `tenant_id` + `nts_confirm_num` + `invoice_type` UNIQUE
+- `invoice_type`: `sales` | `purchase`
+- `tax_type`: 1=과세, 2=영세, 3=면세
+- `issue_type`: 1=정발행, 2=역발행
+
+---
+
+## 8. 에러 코드 매핑
+
+| 코드 | 의미 | 대응 |
+|------|------|------|
+| -11101 | 사업자번호 미설정/유효하지 않음 | 회원사 정보 확인 |
+| -11102 | CERTKEY 유효하지 않음 | 테스트/운영 키 확인 |
+| -11103 | 인증서 만료/유효하지 않음 | 공동인증서 갱신 |
+| -11104 | 미등록 사업자 | 회원사 등록 먼저 |
+| -11105 | 이미 등록된 사업자 | 중복 등록 방지 |
+| -26001 | 공동인증서 미등록 | 인증서 등록 안내 |
+| -32001 | 사업자번호 형식 오류 | 10자리 숫자 확인 |
+| -32010 | 이미 등록된 사업자번호 | 기존 회원 확인 |
+| -32011 | 이미 등록된 아이디 | 다른 아이디 사용 |
+
+---
+
+## 9. 서비스 이관 계획
+
+### 9.1 이관 범위
+
+| 기능 | MNG (현재) | API 이관 | React 이관 | 우선순위 |
+|------|:---------:|:-------:|:---------:|:-------:|
+| SOAP 연동 서비스 | ✅ | 🔴 필수 | — | P1 |
+| 회원사 등록/관리 | ✅ | 🔴 필수 | 🔴 필수 | P1 |
+| 테스트/운영 모드 전환 | ✅ | 🔴 필수 | 🟡 관리자 | P1 |
+| 카드 거래 동기화 | ✅ | 🟡 중요 | ✅ 완료 | P2 |
+| 은행 거래 동기화 | ✅ | 🟡 중요 | — | P2 |
+| 홈택스 동기화 | ✅ | 🟡 중요 | — | P2 |
+| 세금계산서 발행 | ✅ | 🟡 중요 | 🟡 중요 | P2 |
+| 과금 시스템 | ✅ | 🟢 권장 | 🟢 권장 | P3 |
+| 카카오톡/SMS | ✅ | 🟢 권장 | — | P3 |
+
+### 9.2 이관 시 핵심 과제
+
+1. **SOAP 서비스 이관**: MNG의 `BarobillService` (1,761줄)를 API로 이동
+2. **멀티테넌트 CERTKEY**: 테넌트별로 바로빌 파트너 계약이 필요한지, 공용 CERTKEY로 처리 가능한지 확인
+3. **테스트 모드 관리**: 신규 테넌트는 테스트 모드로 시작 → 관리자가 운영 모드로 전환
+4. **동기화 스케줄러**: MNG에서 실행 중인 은행/카드/홈택스 동기화를 API Queue로 이관
+5. **인증서 관리**: 공동인증서 등록 URL을 테넌트 사용자에게 제공하는 플로우
+
+---
+
+## 관련 문서
+
+| 문서 | 설명 |
+|------|------|
+| [테넌트 온보딩](./tenant-onboarding.md) | 온보딩 개념 정의, 테스트→운영 전환 프로세스 |
+| [바로빌 API 명세](../../frontend/api-specs/barobill-api.md) | 카드/은행/홈택스 REST API 42개 엔드포인트 |
+| [바로빌 회원 마이그레이션](../../dev/guides/barobill-members-migration.md) | 회원 데이터 이관 가이드 |
+| [바로빌 카카오톡](../barobill-kakaotalk/README.md) | 카카오톡 알림톡 연동 |
+| [재무관리](../finance/README.md) | 재무/자금관리 전체 개요 |
+
+---
+
+**최종 업데이트**: 2026-03-17
diff --git a/features/barobill/tenant-onboarding.md b/features/barobill/tenant-onboarding.md
index f4121bc..c0741b3 100644
--- a/features/barobill/tenant-onboarding.md
+++ b/features/barobill/tenant-onboarding.md
@@ -1,236 +1,190 @@
-# 바로빌 테넌트 온보딩 프로세스
-
-> **작성일**: 2026-03-17
-> **상태**: 설계 중 (서비스 이관 준비)
-
----
-
-## 1. 온보딩(Onboarding)이란
-
-### 1.1 정의
-
-**온보딩**: 새로운 고객(테넌트)이 서비스에 가입하여 실제 사용을 시작하기까지의 초기 설정 과정.
-
-SAM 바로빌 맥락에서는 **정식 계약 고객이 바로빌 연동 기능(계좌조회, 카드내역, 세금계산서 등)을 실무에서 사용할 수 있도록 초기 세팅하는 일련의 절차**를 의미한다.
-
-### 1.2 온보딩 vs 베타테스트
-
-| 구분 | 온보딩 | 베타테스트 |
-|------|--------|----------|
-| **대상** | 정식 계약 고객 | 서비스 출시 전 검증 참여자 |
-| **목적** | 고객이 기능을 쓸 수 있게 초기 세팅 | 서비스 안정성/기능 검증 |
-| **시점** | 고객 가입할 때마다 반복 발생 | 서비스 출시 전 1회성 |
-| **테스트 모드** | 초기 세팅 확인용으로 잠깐 사용 가능 | 전체 기간 테스트 모드로 운영 |
-| **데이터** | 실제 업무 데이터 | 검증용 테스트 데이터 |
-| **과금** | 정식 과금 (운영 모드 전환 후) | 무과금 |
-
-### 1.3 단계별 관계
-
-서비스 이관 완료 후 다음 순서로 진행한다:
-
-```
-서비스 이관 (개발)
-  └─ 베타테스트 (출시 전 검증)
-      └─ 정식 출시
-          └─ 테넌트 온보딩 (고객 가입 시마다 반복)
-```
-
----
-
-## 2. 바로빌 온보딩 전체 흐름
-
-### 2.1 단계별 프로세스
-
-```
-Phase 1: 테넌트 계약
-┌──────────────────────────────────────────┐
-│  고객사 SAM 서비스 계약 체결              │
-│  └─ SAM 테넌트 생성 (tenant_id 발급)     │
-│  └─ 바로빌 서비스 이용 여부 확인          │
-└──────────────────────┬───────────────────┘
-                       ▼
-Phase 2: 바로빌 회원 등록 (테스트 모드)
-┌──────────────────────────────────────────┐
-│  바로빌 회원사 등록 (BarobillService)     │
-│  ├─ 사업자번호, 상호, 대표자 등록         │
-│  ├─ 바로빌 ID/PW 생성                    │
-│  ├─ server_mode = 'test' (기본값)         │
-│  └─ 테스트 서버에서 연동 확인             │
-└──────────────────────┬───────────────────┘
-                       ▼
-Phase 3: 인증서 및 계좌/카드 연결
-┌──────────────────────────────────────────┐
-│  공동인증서 등록                          │
-│  ├─ getCertificateRegistUrl() → 고객 직접│
-│  ├─ 인증서 유효성 확인                    │
-│  └─ 인증서 만료일 모니터링 설정           │
-│                                          │
-│  계좌 연결                                │
-│  ├─ getBankAccountScrapRequestUrl()       │
-│  └─ 고객이 직접 계좌 등록                 │
-│                                          │
-│  카드 연결                                │
-│  ├─ registCard()                          │
-│  └─ 카드사별 등록                         │
-└──────────────────────┬───────────────────┘
-                       ▼
-Phase 4: 연동 검증
-┌──────────────────────────────────────────┐
-│  테스트 모드에서 기능 확인                 │
-│  ├─ 계좌 입출금 내역 조회 확인            │
-│  ├─ 카드 사용내역 조회 확인               │
-│  ├─ 홈택스 세금계산서 수집 확인           │
-│  └─ 문제 없으면 다음 단계                 │
-└──────────────────────┬───────────────────┘
-                       ▼
-Phase 5: 운영 모드 전환
-┌──────────────────────────────────────────┐
-│  관리자가 server_mode → 'production' 전환 │
-│  ├─ 운영 CERTKEY로 SOAP 재연결            │
-│  ├─ 실제 데이터 수집 시작                 │
-│  └─ 과금 시작 (구독 등록)                 │
-└──────────────────────┬───────────────────┘
-                       ▼
-Phase 6: 실무 사용 시작
-┌──────────────────────────────────────────┐
-│  정기 동기화 스케줄러 활성화              │
-│  ├─ 은행 거래 자동 수집                   │
-│  ├─ 카드 내역 자동 수집                   │
-│  ├─ 홈택스 세금계산서 자동 수집           │
-│  └─ 월정액 과금 자동 처리                 │
-└──────────────────────────────────────────┘
-```
-
-### 2.2 역할 분담
-
-| 단계 | 수행 주체 | 설명 |
-|------|----------|------|
-| 테넌트 생성 | SAM 관리자 | MNG에서 테넌트 생성 |
-| 회원사 등록 | SAM 관리자 또는 고객 | 사업자 정보 입력 |
-| 인증서 등록 | **고객 직접** | 바로빌 제공 URL에서 직접 등록 |
-| 계좌/카드 등록 | **고객 직접** | 바로빌 제공 URL에서 직접 등록 |
-| 연동 검증 | SAM 관리자 | 테스트 모드에서 데이터 수집 확인 |
-| 운영 전환 | SAM 관리자 | `server_mode` 변경 |
-
----
-
-## 3. 테스트 모드 활용
-
-### 3.1 온보딩에서의 테스트 모드 역할
-
-테스트 모드는 **온보딩 Phase 2~4에서 연동을 검증**하기 위해 사용한다.
-
-```
-✅ 바로빌 회원 등록이 정상적으로 되는지 확인
-✅ 인증서/계좌/카드 연결이 작동하는지 확인
-✅ API 호출이 정상 응답하는지 확인
-❌ 실제 세금계산서 발행 (국세청 미전송)
-❌ 실제 거래 데이터 수집 (테스트 데이터만)
-```
-
-### 3.2 테스트 모드 체크리스트
-
-Phase 4 (연동 검증) 완료 기준:
-
-- [ ] 바로빌 회원 상태: `active`
-- [ ] 공동인증서: 등록됨 + 유효기간 확인
-- [ ] 계좌: 1개 이상 등록, 입출금 조회 응답 정상
-- [ ] 카드: 1개 이상 등록, 사용내역 조회 응답 정상
-- [ ] 홈택스: 매출/매입 세금계산서 수집 응답 정상
-- [ ] 에러 없이 모든 API 호출 성공
-
-### 3.3 운영 전환 체크리스트
-
-Phase 5 (운영 모드 전환) 전 확인:
-
-- [ ] 테스트 모드 검증 완료
-- [ ] 고객 동의 (실제 과금 시작 안내)
-- [ ] 운영 CERTKEY 설정 확인
-- [ ] 구독 등록 (월정액 과금 설정)
-- [ ] `server_mode` → `production` 전환
-- [ ] 운영 모드에서 첫 데이터 수집 성공 확인
-
----
-
-## 4. 개발 시 주의사항
-
-### 4.1 개발 단계에서의 테스트 모드
-
-온보딩 프로세스와 별개로, **서비스 이관 개발 중에는 항상 테스트 모드를 사용**한다.
-
-| 단계 | 모드 | 이유 |
-|------|------|------|
-| 서비스 이관 개발 | 테스트 | 코드 검증, 무과금 |
-| 베타테스트 | 테스트 | 실사용 시나리오 검증, 무과금 |
-| 고객 온보딩 Phase 2~4 | 테스트 | 연동 설정 확인, 무과금 |
-| 고객 온보딩 Phase 5~ | **운영** | 실무 사용, 과금 시작 |
-
-### 4.2 서비스 이관 완료 후 출시 순서
-
-```
-1. 서비스 이관 개발 완료 (테스트 모드)
-2. 내부 베타테스트 (tenant_id=1, 코드브릿지엑스, 테스트 모드)
-3. 외부 베타테스트 (선별 고객 2~3곳, 테스트 모드)
-4. 정식 출시
-5. 신규 고객 온보딩 프로세스 가동 (반복)
-```
-
----
-
-## 5. 구현 현황 (2026-03-17)
-
-### 5.1 API SOAP 서비스 구축 완료
-
-API에 MNG와 100% 동등한 SOAP 서비스가 독립 구축되었다.
-
-| 항목 | 파일 | 상태 |
-|------|------|:----:|
-| SOAP 래퍼 (6개 서비스, 49 메서드) | `BarobillSoapService.php` | ✅ |
-| 은행 동기화 | `BarobillBankSyncService.php` | ✅ |
-| 카드 동기화 | `BarobillCardSyncService.php` | ✅ |
-| 홈택스 동기화 | `HometaxSyncService.php` | ✅ |
-| 동기화/회원 API (11개) | `BarobillSyncController.php` | ✅ |
-| 자동 동기화 Job | `SyncBarobillDataJob.php` | ✅ |
-
-> 상세: [API SOAP 기술 참조](./api-soap-reference.md)
-
-### 5.2 테스트 환경 데이터
-
-| tenant_id | 회사 | 바로빌 ID | 모드 | 테스트 적합성 |
-|-----------|------|----------|------|:----------:|
-| 290 | (주)주일기업 | `juil5130` | test | 즉시 가능 (Step 3~7) |
-| 289 | (주)경동기업 | `kd5130` | test | 즉시 가능 |
-| 291 | (미생성) | — | — | 풀 온보딩 테스트용 |
-
-### 5.3 온보딩 테스트 시나리오
-
-**시나리오 A: 빠른 SOAP 검증** (tenant_id=290)
-```
-이미 바로빌 회원이 등록된 상태.
-→ Step 3(인증서 URL 확인)부터 Step 7(동기화)까지 테스트.
-→ 소요: 10분
-```
-
-**시나리오 B: 풀 온보딩** (tenant_id=291 신규 생성)
-```
-테넌트 생성 → 바로빌 회원 등록 → 인증서/계좌/카드 → 검증 → 운영 전환
-→ Step 1부터 Step 7까지 전 과정 테스트.
-→ 소요: 1시간 (인증서/계좌 등록 포함)
-```
-
----
-
-## 관련 문서
-
-| 문서 | 설명 |
-|------|------|
-| [바로빌 연동 시스템](./README.md) | 전체 구조, 테스트/운영 모드, 과금 정책 |
-| [API SOAP 기술 참조](./api-soap-reference.md) | API SOAP 서비스 전체 메서드, 동기화, 스케줄러 |
-| [온보딩 실행 가이드](../../guides/barobill-onboarding-guide.md) | 7단계 실행 절차, API 예시, 트러블슈팅 |
-| [온보딩 실행 가이드 PPT](../../guides/barobill-onboarding-guide.pptx) | 12슬라이드 프레젠테이션 |
-| [바로빌 API 명세](../../frontend/api-specs/barobill-api.md) | REST API 42개 + SOAP 11개 엔드포인트 |
-| [데모 테넌트 정책](../sales/demo-tenant-policy.md) | 영업파트너 데모 테넌트 3-Tier 전략 |
-
----
-
-**최종 업데이트**: 2026-03-17
+# 바로빌 테넌트 온보딩 프로세스
+
+> **작성일**: 2026-03-17
+> **상태**: 설계 중 (서비스 이관 준비)
+
+---
+
+## 1. 온보딩(Onboarding)이란
+
+### 1.1 정의
+
+**온보딩**: 새로운 고객(테넌트)이 서비스에 가입하여 실제 사용을 시작하기까지의 초기 설정 과정.
+
+SAM 바로빌 맥락에서는 **정식 계약 고객이 바로빌 연동 기능(계좌조회, 카드내역, 세금계산서 등)을 실무에서 사용할 수 있도록 초기 세팅하는 일련의 절차**를 의미한다.
+
+### 1.2 온보딩 vs 베타테스트
+
+| 구분 | 온보딩 | 베타테스트 |
+|------|--------|----------|
+| **대상** | 정식 계약 고객 | 서비스 출시 전 검증 참여자 |
+| **목적** | 고객이 기능을 쓸 수 있게 초기 세팅 | 서비스 안정성/기능 검증 |
+| **시점** | 고객 가입할 때마다 반복 발생 | 서비스 출시 전 1회성 |
+| **테스트 모드** | 초기 세팅 확인용으로 잠깐 사용 가능 | 전체 기간 테스트 모드로 운영 |
+| **데이터** | 실제 업무 데이터 | 검증용 테스트 데이터 |
+| **과금** | 정식 과금 (운영 모드 전환 후) | 무과금 |
+
+### 1.3 단계별 관계
+
+서비스 이관 완료 후 다음 순서로 진행한다:
+
+```
+서비스 이관 (개발)
+  └─ 베타테스트 (출시 전 검증)
+      └─ 정식 출시
+          └─ 테넌트 온보딩 (고객 가입 시마다 반복)
+```
+
+---
+
+## 2. 바로빌 온보딩 전체 흐름
+
+### 2.1 단계별 프로세스
+
+```
+Phase 1: 테넌트 계약
+┌──────────────────────────────────────────┐
+│  고객사 SAM 서비스 계약 체결              │
+│  └─ SAM 테넌트 생성 (tenant_id 발급)     │
+│  └─ 바로빌 서비스 이용 여부 확인          │
+└──────────────────────┬───────────────────┘
+                       ▼
+Phase 2: 바로빌 회원 등록 (테스트 모드)
+┌──────────────────────────────────────────┐
+│  바로빌 회원사 등록 (BarobillService)     │
+│  ├─ 사업자번호, 상호, 대표자 등록         │
+│  ├─ 바로빌 ID/PW 생성                    │
+│  ├─ server_mode = 'test' (기본값)         │
+│  └─ 테스트 서버에서 연동 확인             │
+└──────────────────────┬───────────────────┘
+                       ▼
+Phase 3: 인증서 및 계좌/카드 연결
+┌──────────────────────────────────────────┐
+│  공동인증서 등록                          │
+│  ├─ getCertificateRegistUrl() → 고객 직접│
+│  ├─ 인증서 유효성 확인                    │
+│  └─ 인증서 만료일 모니터링 설정           │
+│                                          │
+│  계좌 연결                                │
+│  ├─ getBankAccountScrapRequestUrl()       │
+│  └─ 고객이 직접 계좌 등록                 │
+│                                          │
+│  카드 연결                                │
+│  ├─ registCard()                          │
+│  └─ 카드사별 등록                         │
+└──────────────────────┬───────────────────┘
+                       ▼
+Phase 4: 연동 검증
+┌──────────────────────────────────────────┐
+│  테스트 모드에서 기능 확인                 │
+│  ├─ 계좌 입출금 내역 조회 확인            │
+│  ├─ 카드 사용내역 조회 확인               │
+│  ├─ 홈택스 세금계산서 수집 확인           │
+│  └─ 문제 없으면 다음 단계                 │
+└──────────────────────┬───────────────────┘
+                       ▼
+Phase 5: 운영 모드 전환
+┌──────────────────────────────────────────┐
+│  관리자가 server_mode → 'production' 전환 │
+│  ├─ 운영 CERTKEY로 SOAP 재연결            │
+│  ├─ 실제 데이터 수집 시작                 │
+│  └─ 과금 시작 (구독 등록)                 │
+└──────────────────────┬───────────────────┘
+                       ▼
+Phase 6: 실무 사용 시작
+┌──────────────────────────────────────────┐
+│  정기 동기화 스케줄러 활성화              │
+│  ├─ 은행 거래 자동 수집                   │
+│  ├─ 카드 내역 자동 수집                   │
+│  ├─ 홈택스 세금계산서 자동 수집           │
+│  └─ 월정액 과금 자동 처리                 │
+└──────────────────────────────────────────┘
+```
+
+### 2.2 역할 분담
+
+| 단계 | 수행 주체 | 설명 |
+|------|----------|------|
+| 테넌트 생성 | SAM 관리자 | MNG에서 테넌트 생성 |
+| 회원사 등록 | SAM 관리자 또는 고객 | 사업자 정보 입력 |
+| 인증서 등록 | **고객 직접** | 바로빌 제공 URL에서 직접 등록 |
+| 계좌/카드 등록 | **고객 직접** | 바로빌 제공 URL에서 직접 등록 |
+| 연동 검증 | SAM 관리자 | 테스트 모드에서 데이터 수집 확인 |
+| 운영 전환 | SAM 관리자 | `server_mode` 변경 |
+
+---
+
+## 3. 테스트 모드 활용
+
+### 3.1 온보딩에서의 테스트 모드 역할
+
+테스트 모드는 **온보딩 Phase 2~4에서 연동을 검증**하기 위해 사용한다.
+
+```
+✅ 바로빌 회원 등록이 정상적으로 되는지 확인
+✅ 인증서/계좌/카드 연결이 작동하는지 확인
+✅ API 호출이 정상 응답하는지 확인
+❌ 실제 세금계산서 발행 (국세청 미전송)
+❌ 실제 거래 데이터 수집 (테스트 데이터만)
+```
+
+### 3.2 테스트 모드 체크리스트
+
+Phase 4 (연동 검증) 완료 기준:
+
+- [ ] 바로빌 회원 상태: `active`
+- [ ] 공동인증서: 등록됨 + 유효기간 확인
+- [ ] 계좌: 1개 이상 등록, 입출금 조회 응답 정상
+- [ ] 카드: 1개 이상 등록, 사용내역 조회 응답 정상
+- [ ] 홈택스: 매출/매입 세금계산서 수집 응답 정상
+- [ ] 에러 없이 모든 API 호출 성공
+
+### 3.3 운영 전환 체크리스트
+
+Phase 5 (운영 모드 전환) 전 확인:
+
+- [ ] 테스트 모드 검증 완료
+- [ ] 고객 동의 (실제 과금 시작 안내)
+- [ ] 운영 CERTKEY 설정 확인
+- [ ] 구독 등록 (월정액 과금 설정)
+- [ ] `server_mode` → `production` 전환
+- [ ] 운영 모드에서 첫 데이터 수집 성공 확인
+
+---
+
+## 4. 개발 시 주의사항
+
+### 4.1 개발 단계에서의 테스트 모드
+
+온보딩 프로세스와 별개로, **서비스 이관 개발 중에는 항상 테스트 모드를 사용**한다.
+
+| 단계 | 모드 | 이유 |
+|------|------|------|
+| 서비스 이관 개발 | 테스트 | 코드 검증, 무과금 |
+| 베타테스트 | 테스트 | 실사용 시나리오 검증, 무과금 |
+| 고객 온보딩 Phase 2~4 | 테스트 | 연동 설정 확인, 무과금 |
+| 고객 온보딩 Phase 5~ | **운영** | 실무 사용, 과금 시작 |
+
+### 4.2 서비스 이관 완료 후 출시 순서
+
+```
+1. 서비스 이관 개발 완료 (테스트 모드)
+2. 내부 베타테스트 (tenant_id=1, 코드브릿지엑스, 테스트 모드)
+3. 외부 베타테스트 (선별 고객 2~3곳, 테스트 모드)
+4. 정식 출시
+5. 신규 고객 온보딩 프로세스 가동 (반복)
+```
+
+---
+
+## 관련 문서
+
+| 문서 | 설명 |
+|------|------|
+| [바로빌 연동 시스템](./README.md) | 전체 구조, 테스트/운영 모드, 과금 정책 |
+| [바로빌 API 명세](../../frontend/api-specs/barobill-api.md) | REST API 42개 엔드포인트 |
+| [데모 테넌트 정책](../sales/demo-tenant-policy.md) | 영업파트너 데모 테넌트 3-Tier 전략 |
+
+---
+
+**최종 업데이트**: 2026-03-17
diff --git a/features/construction-pmis/bim-viewer.md b/features/construction-pmis/bim-viewer.md
index 01056ea..7a9f8ca 100644
--- a/features/construction-pmis/bim-viewer.md
+++ b/features/construction-pmis/bim-viewer.md
@@ -1,552 +1,552 @@
-# BIM 뷰어 — Three.js + web-ifc 기반 웹 3D BIM 뷰어
-
-> **작성일**: 2026-03-12
-> **상태**: Phase 3 완료 (SAM Show Effects 20종)
-> **소스**: `mng/resources/views/juil/bim-viewer.blade.php`
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-건설PMIS(Construction Project Management Information System)의 BIM(Building Information Modeling) 뷰어 기능이다. 웹 브라우저에서 별도 플러그인 없이 3D 건물 모델을 렌더링하고, 요소를 선택하여 속성 정보를 조회할 수 있다.
-
-### 1.2 주요 기능
-
-| 기능 | 설명 | Phase |
-|------|------|-------|
-| 데모 건물 렌더링 | 물류센터 3D 모델 (BoxGeometry 조합) | Phase 1 |
-| 요소 클릭 선택 | Raycaster로 3D 요소 선택 → 속성 조회 | Phase 1 |
-| 시점 전환 | 투시도/정면/우측/상부/배면 프리셋 | Phase 1 |
-| 요소 토글 & 와이어프레임 | 요소 유형별 표시/숨김, 와이어프레임 모드 | Phase 1 |
-| **IFC 파일 업로드** | `.ifc` 파일 업로드 → 실제 BIM 모델 렌더링 | **Phase 2** |
-| **IFC 파일 다운로드** | 현재 모델을 IFC 파일로 내보내기 | **Phase 2** |
-| **드래그 앤 드롭** | IFC 파일을 뷰포트에 드래그하여 로드 | **Phase 2** |
-| **SAM Show Effects** | SAM/샘 텍스트 3D 애니메이션 20종 선택/재생 | **Phase 3** |
-
-### 1.3 핵심 기술 스택
-
-| 기술 | 역할 | 버전/CDN |
-|------|------|----------|
-| **Three.js** | WebGL 기반 3D 렌더링 엔진 | r128 (CDN) |
-| **OrbitControls** | 카메라 회전/줌/팬 조작 | r128 (CDN) |
-| **web-ifc** | IFC 파일 파싱 (WASM 기반) | 0.0.66 (CDN, 지연 로드) |
-| **React 18** | UI 컴포넌트 (사이드바, 툴바, 정보 패널) | CDN + Babel 브라우저 트랜스파일 |
-| **Tailwind CSS** | UI 스타일링 | CDN |
-
-### 1.4 아키텍처
-
-```
-┌─────────────────────────────────────────────────────────┐
-│  Blade 템플릿 (@extends layouts.app)                    │
-│  ┌─────────────────────────────────────────────────────┐│
-│  │  React (CDN + Babel)                                ││
-│  │  ┌──────┐  ┌──────────────────┐  ┌───────────────┐ ││
-│  │  │사이드 │  │  Three.js        │  │ 정보 패널     │ ││
-│  │  │ 바   │  │  3D Viewport     │  │ (모델/선택/   │ ││
-│  │  │(React)│  │  (WebGL)         │  │  통계)        │ ││
-│  │  └──────┘  └──────────────────┘  └───────────────┘ ││
-│  │            ┌──────────────────┐                     ││
-│  │            │  툴바 (React)    │                     ││
-│  │            │  IFC업로드/다운로드│                     ││
-│  │            └──────────────────┘                     ││
-│  └─────────────────────────────────────────────────────┘│
-│                                                         │
-│  ┌─────────────────┐  ┌──────────────────────────────┐  │
-│  │  IFCHelper       │  │  generateDemoIFC()           │  │
-│  │  (web-ifc 래퍼)  │  │  (Three.js → IFC2X3 변환)   │  │
-│  └─────────────────┘  └──────────────────────────────┘  │
-└─────────────────────────────────────────────────────────┘
-```
-
-- **React**: UI 컴포넌트 관리 (사이드바, 툴바, 정보 패널)
-- **Three.js**: 3D 렌더링 (건물, 조명, 그림자, 카메라)
-- **web-ifc**: IFC 파일 파싱 → 지오메트리 추출 (WASM, 지연 로드)
-- **연결 방식**: React `useRef`로 DOM 요소를 Three.js에 전달, `useEffect`로 생명주기 관리
-
----
-
-## 2. 듀얼 모드 — 데모 / IFC
-
-BIM 뷰어는 두 가지 모드로 동작한다:
-
-| 항목 | 데모 모드 (`demo`) | IFC 모드 (`ifc`) |
-|------|-------------------|------------------|
-| 진입 방식 | 기본 (페이지 로드 시) | IFC 파일 업로드/드래그 시 |
-| 모델 원본 | `createDemoBuilding()` (코드 내 하드코딩) | 사용자 업로드 `.ifc` 파일 |
-| 지오메트리 | `BoxGeometry` 조합 (~200개) | web-ifc `StreamAllMeshes` → `BufferGeometry` |
-| 요소 선택 시 | `userData` (type, name, material, floor 등) | `IFCHelper.getElementInfo()` (IFC 속성) |
-| 요소 토글 | 유형별 Group 표시/숨김 | 미지원 (전체 모델 표시) |
-| IFC 다운로드 | `generateDemoIFC()` → IFC2X3 STEP 생성 | 원본 버퍼 그대로 재다운로드 |
-
-모드 전환 흐름:
-
-```
-[페이지 로드] → 데모 모드
-      │
-      ├── IFC 업로드 ──→ IFC 모드 (데모 숨김)
-      │                      │
-      │                      ├── "데모 모델" 버튼 ──→ 데모 모드 복귀
-      │                      └── 다른 IFC 업로드 ──→ 새 IFC 로드
-      │
-      └── IFC 다운로드 → generateDemoIFC() 실행 → .ifc 파일 다운로드
-```
-
----
-
-## 3. IFC 파일 처리 (Phase 2)
-
-### 3.1 web-ifc 지연 로드
-
-web-ifc WASM 번들은 약 7MB이다. 페이지 로드 시 다운로드하지 않고, IFC 파일을 처음 업로드할 때만 로드한다:
-
-```javascript
-// 동적 module script 주입 방식
-function loadWebIFCLib() {
-    const s = document.createElement('script');
-    s.type = 'module';
-    s.textContent = `
-        import * as WebIFC from '${WEBIFC_CDN}web-ifc-api.js';
-        window._WebIFC = WebIFC;
-        window.dispatchEvent(new CustomEvent('_wifcOk'));
-    `;
-    document.head.appendChild(s);
-}
-```
-
-> Babel `text/babel` 컨텍스트에서 동적 `import()`가 불안정하므로, 별도 `<script type="module">`을 주입하여 ES module import를 수행하고 `window._WebIFC`로 노출한다.
-
-### 3.2 IFCHelper 클래스
-
-web-ifc API를 래핑하여 파싱과 요소 정보 조회를 담당한다:
-
-```javascript
-class IFCHelper {
-    async init(onMsg)          // web-ifc 초기화, WASM 로드, typeMap 구축
-    parse(buffer, onMsg)       // IFC 파일 → StreamAllMeshes → 지오메트리 배열
-    getElementInfo(expressID)  // expressID → IFC 속성 (타입, 이름, GlobalId 등)
-    close()                    // 모델 닫기, 캐시 정리
-}
-```
-
-### 3.3 IFC → Three.js 변환 파이프라인
-
-```
-.ifc 파일 (ArrayBuffer)
-    ↓  IFCHelper.parse()
-web-ifc StreamAllMeshes
-    ↓  각 메시에서 vertices + indices + transform 추출
-Float32Array (위치 3 + 노멀 3 = stride 6)
-    ↓  Three.js BufferGeometry로 변환
-BufferAttribute(position, 3) + BufferAttribute(normal, 3)
-    ↓  Matrix4.fromArray(transform) 적용
-MeshPhongMaterial (IFC 원본 색상 + 투명도)
-    ↓
-THREE.Mesh → ifcGroup(THREE.Group)에 추가
-    ↓
-fitToModel() → 바운딩 박스 기준 카메라 자동 조정
-```
-
-### 3.4 IFC 파일 다운로드 (IFC Export)
-
-| 모드 | 동작 | 출력 파일명 |
-|------|------|-----------|
-| 데모 | `generateDemoIFC(meshes)` → IFC2X3 STEP 텍스트 생성 | `SAM_Demo_Building.ifc` |
-| IFC | `this.ifcBuffer` (업로드 시 저장한 원본) 그대로 다운로드 | `model.ifc` |
-
-데모 모델의 IFC 변환 구조:
-
-```
-Three.js 메시 (BoxGeometry)
-    ↓  geometry.parameters → width, height, depth
-    ↓  mesh.position → x, y, z
-    ↓  mesh.userData → type, floor, name, material
-
-IFC2X3 STEP 엔티티 생성:
-    IfcProject → IfcSite → IfcBuilding → IfcBuildingStorey (1F~RF)
-    각 메시 → IfcRectangleProfileDef + IfcExtrudedAreaSolid + IfcLocalPlacement
-    유형 매핑: column→IFCCOLUMN, beam→IFCBEAM, floor/roof→IFCSLAB, ...
-
-좌표계 변환:
-    Three.js (x, y, z) → IFC (x, z, y)  // Y-up → Z-up
-    요소 기준점: 바닥 중심 (Three.js center → IFC bottom)
-```
-
----
-
-## 4. Three.js 렌더링 파이프라인
-
-### 4.1 기본 구조
-
-```
-브라우저 (Chrome/Edge)
-  └── WebGL API (GPU 가속 그래픽)
-       └── Three.js r128 (WebGL 추상화 라이브러리)
-            ├── Scene     — 3D 공간 (모든 객체의 컨테이너)
-            ├── Camera    — 시점 (PerspectiveCamera, FOV 45도)
-            ├── Renderer  — 화면 출력 (WebGLRenderer, 안티앨리어싱)
-            ├── Lights    — 조명 (Hemisphere + Directional + Ambient)
-            ├── Mesh      — 물체 = Geometry(형태) + Material(재질)
-            └── FogExp2   — 거리 안개 (밀도 0.004)
-```
-
-### 4.2 렌더링 루프
-
-Three.js는 매 프레임(~60fps)마다 장면을 다시 그린다:
-
-```javascript
-animate() {
-    requestAnimationFrame(() => this.animate());
-    if (this.targetPos) {
-        this.camera.position.lerp(this.targetPos, 0.07);
-        this.controls.target.lerp(this.targetLook, 0.07);
-        if (this.camera.position.distanceTo(this.targetPos) < 0.2)
-            this.targetPos = null;
-    }
-    this.controls.update();
-    this.renderer.render(this.scene, this.camera);
-}
-```
-
-### 4.3 조명 구성
-
-```javascript
-HemisphereLight(0xb1e1ff, 0xb97a20, 0.55)  // 반구광 (하늘+지면)
-DirectionalLight(0xffffff, 0.85)             // 태양광 (그림자)
-  └── Shadow Map: 2048×2048 (PCFSoftShadowMap)
-AmbientLight(0xffffff, 0.25)                 // 환경광
-```
-
----
-
-## 5. 데모 건물 모델
-
-### 5.1 건물 사양
-
-| 항목 | 값 |
-|------|------|
-| 건물 용도 | 물류센터 (데모) |
-| 크기 | 60m (가로) × 30m (세로) × 12m (높이) |
-| 층수 | 지상 3층 (각 4m) |
-| 기둥 격자 | 7 × 4 (간격 10m × 10m) |
-| 좌표계 | X = 가로(길이), Y = 높이(상향), Z = 세로(깊이) |
-
-### 5.2 요소 색상 체계
-
-| 요소 | 색상 코드 | 개수 |
-|------|----------|------|
-| 바닥 슬래브 | `0x81C784` 연두 | 3 |
-| 지붕 | `0x4CAF50` 초록 | 1 |
-| 기둥 | `0xFF9800` 주황 | 84 |
-| 보 | `0xFFC107` 황금 | 33 |
-| 벽체 | `0x42A5F5` 파랑 | ~50 |
-| 창호 | `0x00BCD4` 시안 (반투명) | 18 |
-| 출입문 | `0x8B4513` 갈색 | 3 |
-| 계단실 | `0xFFAB91` 살몬 | 15 |
-| **합계** | | **~200+** |
-
-### 5.3 건물 단면
-
-```
-지붕 슬래브 ────── y = 12.0m
-  │
-3F 기둥/벽/창 ─── y = 8.0 ~ 12.0m
-  │
-2F 바닥 슬래브 ── y = 8.0m
-  │
-2F 기둥/벽/창 ─── y = 4.0 ~ 8.0m
-  │
-1F 바닥 슬래브 ── y = 4.0m
-  │
-1F 기둥/벽/창 ─── y = 0.0 ~ 4.0m (후면: 하역장 도어 3개)
-  │
-기초 슬래브 ───── y = 0.0m
-  │
-지면 (그라운드) ─ y = -0.02m
-```
-
----
-
-## 6. 사용자 인터랙션
-
-### 6.1 카메라 조작 (OrbitControls)
-
-| 조작 | 동작 |
-|------|------|
-| 마우스 드래그 | 카메라가 건물 중심을 공전 (Orbit) |
-| 스크롤 (휠) | 줌 인/아웃 |
-| 우클릭 드래그 | 시점 평행 이동 (Pan) |
-
-### 6.2 요소 클릭 선택 (Raycaster)
-
-```
-마우스 클릭 좌표 (2D)
-    ↓  NDC 좌표 변환 (-1 ~ +1)
-카메라에서 광선(Ray) 발사
-    ↓  raycaster.intersectObjects()
-3D 메시와 충돌 검사
-    ↓
-[데모 모드] userData (type, name, material...) 읽기
-[IFC 모드]  expressID → IFCHelper.getElementInfo() → IFC 속성 조회
-    ↓
-React 상태 업데이트 → 우측 정보 패널 표시
-```
-
-### 6.3 시점 전환
-
-| 프리셋 | 용도 |
-|--------|------|
-| 투시도 | 전체 조감 |
-| 정면 | 남측 입면 |
-| 우측 | 동측 입면 |
-| 상부 | 평면도 |
-| 배면 | 북측 (하역장) |
-
-IFC 모드에서는 모델 바운딩 박스 기준으로 시점이 자동 계산된다.
-
-### 6.4 IFC 업로드 / 다운로드
-
-| 기능 | 방법 |
-|------|------|
-| IFC 업로드 | 툴바 "IFC 업로드" 버튼 또는 뷰포트에 드래그 앤 드롭 |
-| IFC 다운로드 | 툴바 "IFC 다운로드" 버튼 (초록색) |
-| 데모 복귀 | IFC 모드에서 "데모 모델" 버튼 |
-
----
-
-## 7. React-Three.js 연동 패턴
-
-### 7.1 BimScene 클래스
-
-Three.js 로직을 `BimScene` 클래스로 캡슐화하여 React와 분리한다:
-
-```javascript
-class BimScene {
-    constructor(el)       // DOM 요소 참조, 상태 초기화
-    init()                // Scene, Camera, Renderer, Controls, 데모 건물 생성
-    createDemoBuilding()  // 데모 물류센터 모델 생성
-    async loadIFC(buffer) // IFC 파일 파싱 → BufferGeometry → 씬 추가
-    clearIFCModel()       // IFC 모델 정리 (geometry/material dispose)
-    switchToDemo()        // 데모 모드 복귀
-    exportIFC()           // IFC 파일 다운로드 (데모: 생성, IFC: 원본)
-    onClick(e)            // Raycaster로 요소 선택
-    setView(preset)       // 카메라 전환 (lerp 보간)
-    fitToModel(obj)       // 바운딩 박스 기준 카메라 자동 조정
-    toggleGroup(name)     // 요소 유형 표시/숨김 (데모 모드)
-    toggleWireframe(on)   // 와이어프레임 토글
-    getCounts()           // 요소 통계 반환
-    animate()             // 렌더 루프
-    dispose()             // 리소스 정리
-}
-```
-
-### 7.2 React 컴포넌트 구성
-
-| 컴포넌트 | 역할 |
-|----------|------|
-| `BimViewerApp` | 루트 컴포넌트 — 상태 관리, 이벤트 핸들러 |
-| `BimSidebar` | 좌측 PMIS 메뉴 사이드바 |
-| `BimToolbar` | 하단 툴바 (시점, 토글, 업로드/다운로드) |
-| `BimInfoPanel` | 우측 패널 (모델 정보, 선택 요소, 통계) |
-| `LoadingOverlay` | IFC 로딩 중 오버레이 |
-
-### 7.3 통신 패턴
-
-```
-React → Three.js:  sceneRef.current.setView('front')
-                    sceneRef.current.exportIFC()
-                    sceneRef.current.loadIFC(buffer)
-
-Three.js → React:  bim.onSelect = setSelected      (요소 선택 콜백)
-                    bim.onProgress = setLoading      (로딩 상태 콜백)
-```
-
----
-
-## 8. 파일 구조
-
-| 파일 | 위치 | 설명 |
-|------|------|------|
-| `bim-viewer.blade.php` | `mng/resources/views/juil/` | BIM 뷰어 전체 (~1300줄, Three.js + web-ifc + React + Show Effects) |
-| `PlanningController.php` | `mng/app/Http/Controllers/Juil/` | `bimViewer()` 메서드 |
-| `web.php` | `mng/routes/` | `GET /juil/construction-pmis/bim-viewer` |
-
----
-
-## 9. SAM Show Effects (Phase 3)
-
-### 9.1 개요
-
-BIM 뷰어에 SAM 브랜드 3D 애니메이션 효과 20종을 추가했다. 툴바 드롭다운에서 효과를 선택하고 재생 버튼을 누르면 3D 뷰포트 위에 "SAM"(3D TextGeometry)과 "샘"(Canvas Sprite) 텍스트가 다양한 패턴으로 애니메이션된다.
-
-### 9.2 아키텍처
-
-```
-사용자 → 드롭다운(sam1~sam20) 선택 → ▶ 재생 버튼
-    ↓
-playShow(id)
-    ↓  FontLoader로 3D 폰트 로드 (최초 1회)
-_initEffect(id)
-    ↓  switch(id): 20개 케이스
-    ↓  각 케이스: items[] 생성 + update(s, elapsed) 클로저 정의
-    ↓
-this._show = { type, items, extras, startTime, duration, update }
-    ↓
-animate() 루프에서 _updateShow() 호출
-    ↓  s.update(s, elapsed) — 클로저가 애니메이션 계산
-    ↓  elapsed >= duration → _cleanupShow()
-    ↓
-_cleanupShow()
-    ↓  items[].geometry.dispose() + material.dispose()
-    ↓  extras[].geometry.dispose() + material.dispose()
-    ↓  scene.remove(item/extra)
-```
-
-**핵심 설계 원칙**: 각 효과는 클로저 기반 `update` 함수로 자기 완결적이다. `_updateShow()`는 단순 디스패처로, `s.update(s, elapsed)`만 호출하고 시간 초과 시 `_cleanupShow()`를 호출한다.
-
-### 9.3 헬퍼 메서드
-
-| 메서드 | 역할 |
-|--------|------|
-| `_makeTextSprite(text, color, size)` | Canvas 2D로 한글 텍스트("샘") 스프라이트 생성 |
-| `_mkItem(text, color, size, pos)` | "SAM" → 3D TextGeometry, "샘" → Canvas Sprite 통합 생성 |
-| `_mkFlash(pos)` | 흰색 반투명 SphereGeometry (폭발/번쩍 효과용) |
-| `_setOp(item, value)` | 아이템 투명도 설정 (0~1 클램핑) |
-| `mkMix(n, sMin, sMax)` | SAM/샘 혼합 아이템 N개 일괄 생성 (효과 내부 헬퍼) |
-
-### 9.4 아이템 생성 패턴
-
-```javascript
-// 3D TextGeometry (영문 "SAM")
-const geo = new THREE.TextGeometry('SAM', { font, size, height:size*0.2 });
-const mat = new THREE.MeshPhongMaterial({ color, transparent:true, opacity:1 });
-const mesh = new THREE.Mesh(geo, mat);
-
-// Canvas Sprite (한글 "샘")
-const canvas = document.createElement('canvas');
-ctx.fillText('샘', ...);  // 한글 렌더링
-const sprite = new THREE.Sprite(new THREE.SpriteMaterial({ map:texture }));
-```
-
-각 아이템에 `size`, `color`, `idx`, `targetPos`, `burstSpeed` 등 애니메이션용 커스텀 속성을 부착한다.
-
-### 9.5 효과 목록 (20종)
-
-| ID | 이름 | 설명 | 패턴 |
-|----|------|------|------|
-| 1 | Star Gathering | 사방에서 별처럼 모여 폭발 | gather → burst |
-| 2 | Spiral Galaxy | 은하 소용돌이 | 나선 회전 → 수축 |
-| 3 | Fireworks | 불꽃놀이 | 상승 → 방사 폭발 |
-| 4 | Matrix Rain | 매트릭스 문자비 | 상단에서 하강 |
-| 5 | DNA Helix | DNA 이중나선 | 쌍 나선 회전 |
-| 6 | Wormhole | 웜홀 통과 | 원형 터널 돌진 |
-| 7 | Constellation | 별자리 연결 | 점 배치 → 선 연결 |
-| 8 | Heartbeat | 심장 박동 | 하트 형태 펄스 |
-| 9 | Tornado | 토네이도 | 원뿔형 회전 상승 |
-| 10 | Domino Wave | 도미노 파동 | 순차 기울어짐 |
-| 11 | Gravity Well | 중력 우물 | 공전 → 흡입 |
-| 12 | Northern Lights | 오로라 커튼 | 수평 웨이브 컬러 변화 |
-| 13 | Clock Mechanism | 시계 톱니바퀴 | 동심원 역방향 회전 |
-| 14 | Particle Storm | 입자 폭풍 | 격렬한 랜덤 이동 |
-| 15 | Bloom Garden | 꽃 피어남 | 중심에서 방사 성장 |
-| 16 | Ocean Waves | 해양 파도 | 사인파 물결 |
-| 17 | Lightning Storm | 번개 | 번쩍 + 분산 |
-| 18 | Pendulum | 진자 시계 | 좌우 스윙 |
-| 19 | Flock of Birds | 새 떼 비행 | Boids 군집 이동 |
-| 20 | Grand Finale | 그랜드 피날레 | 나선 → 모임 → 대폭발 |
-
-### 9.6 애니메이션 시간 관리
-
-```javascript
-// 정규화된 시간 t (0.0 ~ 1.0)
-const t = elapsed / s.duration;
-
-// 페이즈 분할 예시 (Star Gathering)
-if (t < 0.6) {
-    // GATHER 페이즈: 사방에서 중심으로 모임
-    const p = t / 0.6;  // 0~1 정규화
-} else if (t < 0.7) {
-    // FLASH 페이즈: 흰색 번쩍
-} else {
-    // BURST 페이즈: 폭발 분산
-    const bp = (t - 0.7) / 0.3;
-}
-```
-
-- `performance.now()` 기준 절대 시간 사용
-- 각 효과의 `duration`은 3~6초 범위
-- 프레임 독립적 (delta time 기반)
-
-### 9.7 UI 구성
-
-```
-┌─────────────────────────────────────────────┐
-│  BimToolbar                                 │
-│  ┌──────────────────┐  ┌──┐                │
-│  │ sam1 Star Gather ▼│  │▶│  ... 기존 버튼  │
-│  └──────────────────┘  └──┘                │
-│  (드롭다운 select)     (재생)               │
-└─────────────────────────────────────────────┘
-```
-
-| UI 요소 | React 상태 | 설명 |
-|---------|-----------|------|
-| 효과 드롭다운 | `effectId` | `SHOW_EFFECTS` 배열(20개) 중 선택 |
-| 재생 버튼 | — | `sceneRef.current.playShow(effectId)` 호출 |
-
-`SHOW_EFFECTS` 상수:
-
-```javascript
-const SHOW_EFFECTS = [
-    { id:1, name:'sam1 Star Gathering' },
-    { id:2, name:'sam2 Spiral Galaxy' },
-    // ... 20개
-];
-```
-
-### 9.8 메모리 관리
-
-`_cleanupShow()`가 모든 효과의 리소스를 통일적으로 정리한다:
-
-```javascript
-_cleanupShow() {
-    if (!this._show) return;
-    const { items, extras } = this._show;
-    // items: TextGeometry 또는 Sprite
-    [items, extras].forEach(arr => arr.forEach(it => {
-        if (it.geometry) it.geometry.dispose();
-        if (it.material) {
-            if (it.material.map) it.material.map.dispose();
-            it.material.dispose();
-        }
-        this.scene.remove(it);
-    }));
-    this._show = null;
-}
-```
-
-`dispose()` (BimScene 전체 정리) 시에도 `_cleanupShow()`를 호출하여 누수를 방지한다.
-
----
-
-## 10. 향후 계획 (Phase 4+)
-
-| Phase | 기능 | 기술 | 상태 |
-|-------|------|------|------|
-| ~~Phase 1~~ | ~~데모 건물 + 3D 뷰어~~ | ~~Three.js r128~~ | 완료 |
-| ~~Phase 2~~ | ~~IFC 업로드/다운로드 + 실제 BIM 렌더링~~ | ~~web-ifc 0.0.66~~ | 완료 |
-| ~~Phase 3~~ | ~~SAM Show Effects 20종~~ | ~~Three.js TextGeometry + Sprite~~ | 완료 |
-| **Phase 4** | 요소 속성 패널 고도화, 2D 평면도 모드 | Three.js Orthographic Camera | |
-| **Phase 5** | 모델 파일 관리, 버전 이력, 협력업체 조회 | Laravel API + DB | |
-
----
-
-## 관련 문서
-
-- [건설PMIS 대시보드](../construction-pmis/) — PMIS 메인 대시보드
-- [PmisWorker 모델](../../../../api/database/migrations/2026_03_12_120000_create_pmis_workers_table.php) — PMIS 작업자 프로필 테이블
-
----
-
-**최종 업데이트**: 2026-03-13
+# BIM 뷰어 — Three.js + web-ifc 기반 웹 3D BIM 뷰어
+
+> **작성일**: 2026-03-12
+> **상태**: Phase 3 완료 (SAM Show Effects 20종)
+> **소스**: `mng/resources/views/juil/bim-viewer.blade.php`
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+건설PMIS(Construction Project Management Information System)의 BIM(Building Information Modeling) 뷰어 기능이다. 웹 브라우저에서 별도 플러그인 없이 3D 건물 모델을 렌더링하고, 요소를 선택하여 속성 정보를 조회할 수 있다.
+
+### 1.2 주요 기능
+
+| 기능 | 설명 | Phase |
+|------|------|-------|
+| 데모 건물 렌더링 | 물류센터 3D 모델 (BoxGeometry 조합) | Phase 1 |
+| 요소 클릭 선택 | Raycaster로 3D 요소 선택 → 속성 조회 | Phase 1 |
+| 시점 전환 | 투시도/정면/우측/상부/배면 프리셋 | Phase 1 |
+| 요소 토글 & 와이어프레임 | 요소 유형별 표시/숨김, 와이어프레임 모드 | Phase 1 |
+| **IFC 파일 업로드** | `.ifc` 파일 업로드 → 실제 BIM 모델 렌더링 | **Phase 2** |
+| **IFC 파일 다운로드** | 현재 모델을 IFC 파일로 내보내기 | **Phase 2** |
+| **드래그 앤 드롭** | IFC 파일을 뷰포트에 드래그하여 로드 | **Phase 2** |
+| **SAM Show Effects** | SAM/샘 텍스트 3D 애니메이션 20종 선택/재생 | **Phase 3** |
+
+### 1.3 핵심 기술 스택
+
+| 기술 | 역할 | 버전/CDN |
+|------|------|----------|
+| **Three.js** | WebGL 기반 3D 렌더링 엔진 | r128 (CDN) |
+| **OrbitControls** | 카메라 회전/줌/팬 조작 | r128 (CDN) |
+| **web-ifc** | IFC 파일 파싱 (WASM 기반) | 0.0.66 (CDN, 지연 로드) |
+| **React 18** | UI 컴포넌트 (사이드바, 툴바, 정보 패널) | CDN + Babel 브라우저 트랜스파일 |
+| **Tailwind CSS** | UI 스타일링 | CDN |
+
+### 1.4 아키텍처
+
+```
+┌─────────────────────────────────────────────────────────┐
+│  Blade 템플릿 (@extends layouts.app)                    │
+│  ┌─────────────────────────────────────────────────────┐│
+│  │  React (CDN + Babel)                                ││
+│  │  ┌──────┐  ┌──────────────────┐  ┌───────────────┐ ││
+│  │  │사이드 │  │  Three.js        │  │ 정보 패널     │ ││
+│  │  │ 바   │  │  3D Viewport     │  │ (모델/선택/   │ ││
+│  │  │(React)│  │  (WebGL)         │  │  통계)        │ ││
+│  │  └──────┘  └──────────────────┘  └───────────────┘ ││
+│  │            ┌──────────────────┐                     ││
+│  │            │  툴바 (React)    │                     ││
+│  │            │  IFC업로드/다운로드│                     ││
+│  │            └──────────────────┘                     ││
+│  └─────────────────────────────────────────────────────┘│
+│                                                         │
+│  ┌─────────────────┐  ┌──────────────────────────────┐  │
+│  │  IFCHelper       │  │  generateDemoIFC()           │  │
+│  │  (web-ifc 래퍼)  │  │  (Three.js → IFC2X3 변환)   │  │
+│  └─────────────────┘  └──────────────────────────────┘  │
+└─────────────────────────────────────────────────────────┘
+```
+
+- **React**: UI 컴포넌트 관리 (사이드바, 툴바, 정보 패널)
+- **Three.js**: 3D 렌더링 (건물, 조명, 그림자, 카메라)
+- **web-ifc**: IFC 파일 파싱 → 지오메트리 추출 (WASM, 지연 로드)
+- **연결 방식**: React `useRef`로 DOM 요소를 Three.js에 전달, `useEffect`로 생명주기 관리
+
+---
+
+## 2. 듀얼 모드 — 데모 / IFC
+
+BIM 뷰어는 두 가지 모드로 동작한다:
+
+| 항목 | 데모 모드 (`demo`) | IFC 모드 (`ifc`) |
+|------|-------------------|------------------|
+| 진입 방식 | 기본 (페이지 로드 시) | IFC 파일 업로드/드래그 시 |
+| 모델 원본 | `createDemoBuilding()` (코드 내 하드코딩) | 사용자 업로드 `.ifc` 파일 |
+| 지오메트리 | `BoxGeometry` 조합 (~200개) | web-ifc `StreamAllMeshes` → `BufferGeometry` |
+| 요소 선택 시 | `userData` (type, name, material, floor 등) | `IFCHelper.getElementInfo()` (IFC 속성) |
+| 요소 토글 | 유형별 Group 표시/숨김 | 미지원 (전체 모델 표시) |
+| IFC 다운로드 | `generateDemoIFC()` → IFC2X3 STEP 생성 | 원본 버퍼 그대로 재다운로드 |
+
+모드 전환 흐름:
+
+```
+[페이지 로드] → 데모 모드
+      │
+      ├── IFC 업로드 ──→ IFC 모드 (데모 숨김)
+      │                      │
+      │                      ├── "데모 모델" 버튼 ──→ 데모 모드 복귀
+      │                      └── 다른 IFC 업로드 ──→ 새 IFC 로드
+      │
+      └── IFC 다운로드 → generateDemoIFC() 실행 → .ifc 파일 다운로드
+```
+
+---
+
+## 3. IFC 파일 처리 (Phase 2)
+
+### 3.1 web-ifc 지연 로드
+
+web-ifc WASM 번들은 약 7MB이다. 페이지 로드 시 다운로드하지 않고, IFC 파일을 처음 업로드할 때만 로드한다:
+
+```javascript
+// 동적 module script 주입 방식
+function loadWebIFCLib() {
+    const s = document.createElement('script');
+    s.type = 'module';
+    s.textContent = `
+        import * as WebIFC from '${WEBIFC_CDN}web-ifc-api.js';
+        window._WebIFC = WebIFC;
+        window.dispatchEvent(new CustomEvent('_wifcOk'));
+    `;
+    document.head.appendChild(s);
+}
+```
+
+> Babel `text/babel` 컨텍스트에서 동적 `import()`가 불안정하므로, 별도 `<script type="module">`을 주입하여 ES module import를 수행하고 `window._WebIFC`로 노출한다.
+
+### 3.2 IFCHelper 클래스
+
+web-ifc API를 래핑하여 파싱과 요소 정보 조회를 담당한다:
+
+```javascript
+class IFCHelper {
+    async init(onMsg)          // web-ifc 초기화, WASM 로드, typeMap 구축
+    parse(buffer, onMsg)       // IFC 파일 → StreamAllMeshes → 지오메트리 배열
+    getElementInfo(expressID)  // expressID → IFC 속성 (타입, 이름, GlobalId 등)
+    close()                    // 모델 닫기, 캐시 정리
+}
+```
+
+### 3.3 IFC → Three.js 변환 파이프라인
+
+```
+.ifc 파일 (ArrayBuffer)
+    ↓  IFCHelper.parse()
+web-ifc StreamAllMeshes
+    ↓  각 메시에서 vertices + indices + transform 추출
+Float32Array (위치 3 + 노멀 3 = stride 6)
+    ↓  Three.js BufferGeometry로 변환
+BufferAttribute(position, 3) + BufferAttribute(normal, 3)
+    ↓  Matrix4.fromArray(transform) 적용
+MeshPhongMaterial (IFC 원본 색상 + 투명도)
+    ↓
+THREE.Mesh → ifcGroup(THREE.Group)에 추가
+    ↓
+fitToModel() → 바운딩 박스 기준 카메라 자동 조정
+```
+
+### 3.4 IFC 파일 다운로드 (IFC Export)
+
+| 모드 | 동작 | 출력 파일명 |
+|------|------|-----------|
+| 데모 | `generateDemoIFC(meshes)` → IFC2X3 STEP 텍스트 생성 | `SAM_Demo_Building.ifc` |
+| IFC | `this.ifcBuffer` (업로드 시 저장한 원본) 그대로 다운로드 | `model.ifc` |
+
+데모 모델의 IFC 변환 구조:
+
+```
+Three.js 메시 (BoxGeometry)
+    ↓  geometry.parameters → width, height, depth
+    ↓  mesh.position → x, y, z
+    ↓  mesh.userData → type, floor, name, material
+
+IFC2X3 STEP 엔티티 생성:
+    IfcProject → IfcSite → IfcBuilding → IfcBuildingStorey (1F~RF)
+    각 메시 → IfcRectangleProfileDef + IfcExtrudedAreaSolid + IfcLocalPlacement
+    유형 매핑: column→IFCCOLUMN, beam→IFCBEAM, floor/roof→IFCSLAB, ...
+
+좌표계 변환:
+    Three.js (x, y, z) → IFC (x, z, y)  // Y-up → Z-up
+    요소 기준점: 바닥 중심 (Three.js center → IFC bottom)
+```
+
+---
+
+## 4. Three.js 렌더링 파이프라인
+
+### 4.1 기본 구조
+
+```
+브라우저 (Chrome/Edge)
+  └── WebGL API (GPU 가속 그래픽)
+       └── Three.js r128 (WebGL 추상화 라이브러리)
+            ├── Scene     — 3D 공간 (모든 객체의 컨테이너)
+            ├── Camera    — 시점 (PerspectiveCamera, FOV 45도)
+            ├── Renderer  — 화면 출력 (WebGLRenderer, 안티앨리어싱)
+            ├── Lights    — 조명 (Hemisphere + Directional + Ambient)
+            ├── Mesh      — 물체 = Geometry(형태) + Material(재질)
+            └── FogExp2   — 거리 안개 (밀도 0.004)
+```
+
+### 4.2 렌더링 루프
+
+Three.js는 매 프레임(~60fps)마다 장면을 다시 그린다:
+
+```javascript
+animate() {
+    requestAnimationFrame(() => this.animate());
+    if (this.targetPos) {
+        this.camera.position.lerp(this.targetPos, 0.07);
+        this.controls.target.lerp(this.targetLook, 0.07);
+        if (this.camera.position.distanceTo(this.targetPos) < 0.2)
+            this.targetPos = null;
+    }
+    this.controls.update();
+    this.renderer.render(this.scene, this.camera);
+}
+```
+
+### 4.3 조명 구성
+
+```javascript
+HemisphereLight(0xb1e1ff, 0xb97a20, 0.55)  // 반구광 (하늘+지면)
+DirectionalLight(0xffffff, 0.85)             // 태양광 (그림자)
+  └── Shadow Map: 2048×2048 (PCFSoftShadowMap)
+AmbientLight(0xffffff, 0.25)                 // 환경광
+```
+
+---
+
+## 5. 데모 건물 모델
+
+### 5.1 건물 사양
+
+| 항목 | 값 |
+|------|------|
+| 건물 용도 | 물류센터 (데모) |
+| 크기 | 60m (가로) × 30m (세로) × 12m (높이) |
+| 층수 | 지상 3층 (각 4m) |
+| 기둥 격자 | 7 × 4 (간격 10m × 10m) |
+| 좌표계 | X = 가로(길이), Y = 높이(상향), Z = 세로(깊이) |
+
+### 5.2 요소 색상 체계
+
+| 요소 | 색상 코드 | 개수 |
+|------|----------|------|
+| 바닥 슬래브 | `0x81C784` 연두 | 3 |
+| 지붕 | `0x4CAF50` 초록 | 1 |
+| 기둥 | `0xFF9800` 주황 | 84 |
+| 보 | `0xFFC107` 황금 | 33 |
+| 벽체 | `0x42A5F5` 파랑 | ~50 |
+| 창호 | `0x00BCD4` 시안 (반투명) | 18 |
+| 출입문 | `0x8B4513` 갈색 | 3 |
+| 계단실 | `0xFFAB91` 살몬 | 15 |
+| **합계** | | **~200+** |
+
+### 5.3 건물 단면
+
+```
+지붕 슬래브 ────── y = 12.0m
+  │
+3F 기둥/벽/창 ─── y = 8.0 ~ 12.0m
+  │
+2F 바닥 슬래브 ── y = 8.0m
+  │
+2F 기둥/벽/창 ─── y = 4.0 ~ 8.0m
+  │
+1F 바닥 슬래브 ── y = 4.0m
+  │
+1F 기둥/벽/창 ─── y = 0.0 ~ 4.0m (후면: 하역장 도어 3개)
+  │
+기초 슬래브 ───── y = 0.0m
+  │
+지면 (그라운드) ─ y = -0.02m
+```
+
+---
+
+## 6. 사용자 인터랙션
+
+### 6.1 카메라 조작 (OrbitControls)
+
+| 조작 | 동작 |
+|------|------|
+| 마우스 드래그 | 카메라가 건물 중심을 공전 (Orbit) |
+| 스크롤 (휠) | 줌 인/아웃 |
+| 우클릭 드래그 | 시점 평행 이동 (Pan) |
+
+### 6.2 요소 클릭 선택 (Raycaster)
+
+```
+마우스 클릭 좌표 (2D)
+    ↓  NDC 좌표 변환 (-1 ~ +1)
+카메라에서 광선(Ray) 발사
+    ↓  raycaster.intersectObjects()
+3D 메시와 충돌 검사
+    ↓
+[데모 모드] userData (type, name, material...) 읽기
+[IFC 모드]  expressID → IFCHelper.getElementInfo() → IFC 속성 조회
+    ↓
+React 상태 업데이트 → 우측 정보 패널 표시
+```
+
+### 6.3 시점 전환
+
+| 프리셋 | 용도 |
+|--------|------|
+| 투시도 | 전체 조감 |
+| 정면 | 남측 입면 |
+| 우측 | 동측 입면 |
+| 상부 | 평면도 |
+| 배면 | 북측 (하역장) |
+
+IFC 모드에서는 모델 바운딩 박스 기준으로 시점이 자동 계산된다.
+
+### 6.4 IFC 업로드 / 다운로드
+
+| 기능 | 방법 |
+|------|------|
+| IFC 업로드 | 툴바 "IFC 업로드" 버튼 또는 뷰포트에 드래그 앤 드롭 |
+| IFC 다운로드 | 툴바 "IFC 다운로드" 버튼 (초록색) |
+| 데모 복귀 | IFC 모드에서 "데모 모델" 버튼 |
+
+---
+
+## 7. React-Three.js 연동 패턴
+
+### 7.1 BimScene 클래스
+
+Three.js 로직을 `BimScene` 클래스로 캡슐화하여 React와 분리한다:
+
+```javascript
+class BimScene {
+    constructor(el)       // DOM 요소 참조, 상태 초기화
+    init()                // Scene, Camera, Renderer, Controls, 데모 건물 생성
+    createDemoBuilding()  // 데모 물류센터 모델 생성
+    async loadIFC(buffer) // IFC 파일 파싱 → BufferGeometry → 씬 추가
+    clearIFCModel()       // IFC 모델 정리 (geometry/material dispose)
+    switchToDemo()        // 데모 모드 복귀
+    exportIFC()           // IFC 파일 다운로드 (데모: 생성, IFC: 원본)
+    onClick(e)            // Raycaster로 요소 선택
+    setView(preset)       // 카메라 전환 (lerp 보간)
+    fitToModel(obj)       // 바운딩 박스 기준 카메라 자동 조정
+    toggleGroup(name)     // 요소 유형 표시/숨김 (데모 모드)
+    toggleWireframe(on)   // 와이어프레임 토글
+    getCounts()           // 요소 통계 반환
+    animate()             // 렌더 루프
+    dispose()             // 리소스 정리
+}
+```
+
+### 7.2 React 컴포넌트 구성
+
+| 컴포넌트 | 역할 |
+|----------|------|
+| `BimViewerApp` | 루트 컴포넌트 — 상태 관리, 이벤트 핸들러 |
+| `BimSidebar` | 좌측 PMIS 메뉴 사이드바 |
+| `BimToolbar` | 하단 툴바 (시점, 토글, 업로드/다운로드) |
+| `BimInfoPanel` | 우측 패널 (모델 정보, 선택 요소, 통계) |
+| `LoadingOverlay` | IFC 로딩 중 오버레이 |
+
+### 7.3 통신 패턴
+
+```
+React → Three.js:  sceneRef.current.setView('front')
+                    sceneRef.current.exportIFC()
+                    sceneRef.current.loadIFC(buffer)
+
+Three.js → React:  bim.onSelect = setSelected      (요소 선택 콜백)
+                    bim.onProgress = setLoading      (로딩 상태 콜백)
+```
+
+---
+
+## 8. 파일 구조
+
+| 파일 | 위치 | 설명 |
+|------|------|------|
+| `bim-viewer.blade.php` | `mng/resources/views/juil/` | BIM 뷰어 전체 (~1300줄, Three.js + web-ifc + React + Show Effects) |
+| `PlanningController.php` | `mng/app/Http/Controllers/Juil/` | `bimViewer()` 메서드 |
+| `web.php` | `mng/routes/` | `GET /juil/construction-pmis/bim-viewer` |
+
+---
+
+## 9. SAM Show Effects (Phase 3)
+
+### 9.1 개요
+
+BIM 뷰어에 SAM 브랜드 3D 애니메이션 효과 20종을 추가했다. 툴바 드롭다운에서 효과를 선택하고 재생 버튼을 누르면 3D 뷰포트 위에 "SAM"(3D TextGeometry)과 "샘"(Canvas Sprite) 텍스트가 다양한 패턴으로 애니메이션된다.
+
+### 9.2 아키텍처
+
+```
+사용자 → 드롭다운(sam1~sam20) 선택 → ▶ 재생 버튼
+    ↓
+playShow(id)
+    ↓  FontLoader로 3D 폰트 로드 (최초 1회)
+_initEffect(id)
+    ↓  switch(id): 20개 케이스
+    ↓  각 케이스: items[] 생성 + update(s, elapsed) 클로저 정의
+    ↓
+this._show = { type, items, extras, startTime, duration, update }
+    ↓
+animate() 루프에서 _updateShow() 호출
+    ↓  s.update(s, elapsed) — 클로저가 애니메이션 계산
+    ↓  elapsed >= duration → _cleanupShow()
+    ↓
+_cleanupShow()
+    ↓  items[].geometry.dispose() + material.dispose()
+    ↓  extras[].geometry.dispose() + material.dispose()
+    ↓  scene.remove(item/extra)
+```
+
+**핵심 설계 원칙**: 각 효과는 클로저 기반 `update` 함수로 자기 완결적이다. `_updateShow()`는 단순 디스패처로, `s.update(s, elapsed)`만 호출하고 시간 초과 시 `_cleanupShow()`를 호출한다.
+
+### 9.3 헬퍼 메서드
+
+| 메서드 | 역할 |
+|--------|------|
+| `_makeTextSprite(text, color, size)` | Canvas 2D로 한글 텍스트("샘") 스프라이트 생성 |
+| `_mkItem(text, color, size, pos)` | "SAM" → 3D TextGeometry, "샘" → Canvas Sprite 통합 생성 |
+| `_mkFlash(pos)` | 흰색 반투명 SphereGeometry (폭발/번쩍 효과용) |
+| `_setOp(item, value)` | 아이템 투명도 설정 (0~1 클램핑) |
+| `mkMix(n, sMin, sMax)` | SAM/샘 혼합 아이템 N개 일괄 생성 (효과 내부 헬퍼) |
+
+### 9.4 아이템 생성 패턴
+
+```javascript
+// 3D TextGeometry (영문 "SAM")
+const geo = new THREE.TextGeometry('SAM', { font, size, height:size*0.2 });
+const mat = new THREE.MeshPhongMaterial({ color, transparent:true, opacity:1 });
+const mesh = new THREE.Mesh(geo, mat);
+
+// Canvas Sprite (한글 "샘")
+const canvas = document.createElement('canvas');
+ctx.fillText('샘', ...);  // 한글 렌더링
+const sprite = new THREE.Sprite(new THREE.SpriteMaterial({ map:texture }));
+```
+
+각 아이템에 `size`, `color`, `idx`, `targetPos`, `burstSpeed` 등 애니메이션용 커스텀 속성을 부착한다.
+
+### 9.5 효과 목록 (20종)
+
+| ID | 이름 | 설명 | 패턴 |
+|----|------|------|------|
+| 1 | Star Gathering | 사방에서 별처럼 모여 폭발 | gather → burst |
+| 2 | Spiral Galaxy | 은하 소용돌이 | 나선 회전 → 수축 |
+| 3 | Fireworks | 불꽃놀이 | 상승 → 방사 폭발 |
+| 4 | Matrix Rain | 매트릭스 문자비 | 상단에서 하강 |
+| 5 | DNA Helix | DNA 이중나선 | 쌍 나선 회전 |
+| 6 | Wormhole | 웜홀 통과 | 원형 터널 돌진 |
+| 7 | Constellation | 별자리 연결 | 점 배치 → 선 연결 |
+| 8 | Heartbeat | 심장 박동 | 하트 형태 펄스 |
+| 9 | Tornado | 토네이도 | 원뿔형 회전 상승 |
+| 10 | Domino Wave | 도미노 파동 | 순차 기울어짐 |
+| 11 | Gravity Well | 중력 우물 | 공전 → 흡입 |
+| 12 | Northern Lights | 오로라 커튼 | 수평 웨이브 컬러 변화 |
+| 13 | Clock Mechanism | 시계 톱니바퀴 | 동심원 역방향 회전 |
+| 14 | Particle Storm | 입자 폭풍 | 격렬한 랜덤 이동 |
+| 15 | Bloom Garden | 꽃 피어남 | 중심에서 방사 성장 |
+| 16 | Ocean Waves | 해양 파도 | 사인파 물결 |
+| 17 | Lightning Storm | 번개 | 번쩍 + 분산 |
+| 18 | Pendulum | 진자 시계 | 좌우 스윙 |
+| 19 | Flock of Birds | 새 떼 비행 | Boids 군집 이동 |
+| 20 | Grand Finale | 그랜드 피날레 | 나선 → 모임 → 대폭발 |
+
+### 9.6 애니메이션 시간 관리
+
+```javascript
+// 정규화된 시간 t (0.0 ~ 1.0)
+const t = elapsed / s.duration;
+
+// 페이즈 분할 예시 (Star Gathering)
+if (t < 0.6) {
+    // GATHER 페이즈: 사방에서 중심으로 모임
+    const p = t / 0.6;  // 0~1 정규화
+} else if (t < 0.7) {
+    // FLASH 페이즈: 흰색 번쩍
+} else {
+    // BURST 페이즈: 폭발 분산
+    const bp = (t - 0.7) / 0.3;
+}
+```
+
+- `performance.now()` 기준 절대 시간 사용
+- 각 효과의 `duration`은 3~6초 범위
+- 프레임 독립적 (delta time 기반)
+
+### 9.7 UI 구성
+
+```
+┌─────────────────────────────────────────────┐
+│  BimToolbar                                 │
+│  ┌──────────────────┐  ┌──┐                │
+│  │ sam1 Star Gather ▼│  │▶│  ... 기존 버튼  │
+│  └──────────────────┘  └──┘                │
+│  (드롭다운 select)     (재생)               │
+└─────────────────────────────────────────────┘
+```
+
+| UI 요소 | React 상태 | 설명 |
+|---------|-----------|------|
+| 효과 드롭다운 | `effectId` | `SHOW_EFFECTS` 배열(20개) 중 선택 |
+| 재생 버튼 | — | `sceneRef.current.playShow(effectId)` 호출 |
+
+`SHOW_EFFECTS` 상수:
+
+```javascript
+const SHOW_EFFECTS = [
+    { id:1, name:'sam1 Star Gathering' },
+    { id:2, name:'sam2 Spiral Galaxy' },
+    // ... 20개
+];
+```
+
+### 9.8 메모리 관리
+
+`_cleanupShow()`가 모든 효과의 리소스를 통일적으로 정리한다:
+
+```javascript
+_cleanupShow() {
+    if (!this._show) return;
+    const { items, extras } = this._show;
+    // items: TextGeometry 또는 Sprite
+    [items, extras].forEach(arr => arr.forEach(it => {
+        if (it.geometry) it.geometry.dispose();
+        if (it.material) {
+            if (it.material.map) it.material.map.dispose();
+            it.material.dispose();
+        }
+        this.scene.remove(it);
+    }));
+    this._show = null;
+}
+```
+
+`dispose()` (BimScene 전체 정리) 시에도 `_cleanupShow()`를 호출하여 누수를 방지한다.
+
+---
+
+## 10. 향후 계획 (Phase 4+)
+
+| Phase | 기능 | 기술 | 상태 |
+|-------|------|------|------|
+| ~~Phase 1~~ | ~~데모 건물 + 3D 뷰어~~ | ~~Three.js r128~~ | 완료 |
+| ~~Phase 2~~ | ~~IFC 업로드/다운로드 + 실제 BIM 렌더링~~ | ~~web-ifc 0.0.66~~ | 완료 |
+| ~~Phase 3~~ | ~~SAM Show Effects 20종~~ | ~~Three.js TextGeometry + Sprite~~ | 완료 |
+| **Phase 4** | 요소 속성 패널 고도화, 2D 평면도 모드 | Three.js Orthographic Camera | |
+| **Phase 5** | 모델 파일 관리, 버전 이력, 협력업체 조회 | Laravel API + DB | |
+
+---
+
+## 관련 문서
+
+- [건설PMIS 대시보드](../construction-pmis/) — PMIS 메인 대시보드
+- [PmisWorker 모델](../../../../api/database/migrations/2026_03_12_120000_create_pmis_workers_table.php) — PMIS 작업자 프로필 테이블
+
+---
+
+**최종 업데이트**: 2026-03-13
diff --git a/features/email/README.md b/features/email/README.md
index 8d50b25..66b9e1c 100644
--- a/features/email/README.md
+++ b/features/email/README.md
@@ -1,148 +1,148 @@
-# 이메일 시스템 (Tenant Email)
-
-> **상태**: Phase 1~2 구현 완료
-> **최종 갱신**: 2026-03-12
-
----
-
-## 1. 개요
-
-SAM 멀티테넌시 환경에서 테넌트별 이메일 발송을 관리하는 시스템.
-본사(코드브릿지엑스)가 MNG 관리 화면에서 각 테넌트의 메일 설정을 대행 관리한다.
-
-**핵심 기능:**
-- 테넌트별 SMTP 설정 및 발송 격리
-- 한국 메일 제공자 프리셋 (Gmail, 네이버, 네이버웍스, 다음, MS365, 카페24, 가비아)
-- SMTP 연결 테스트 (SmtpConnectionTester)
-- 발송 기록 및 일일 쿼터 관리
-- Fallback: 자체 SMTP 실패 시 플랫폼 기본 SMTP로 재시도
-
----
-
-## 2. 아키텍처 (3-Layer)
-
-```
-┌─────────────────────────────────────────────────────────┐
-│  Layer 1: 테넌트 메일 설정 (tenant_mail_configs)          │
-│  SMTP 설정, 발신자 주소, 브랜딩 정보                       │
-├─────────────────────────────────────────────────────────┤
-│  Layer 2: 메일 발송 서비스 (TenantMailService)             │
-│  테넌트 설정 자동 적용, 큐 발송, Fallback                   │
-├─────────────────────────────────────────────────────────┤
-│  Layer 3: 발송 기록 (mail_logs)                            │
-│  발송 이력, 상태 추적, 일일 쿼터 관리                       │
-└─────────────────────────────────────────────────────────┘
-```
-
----
-
-## 3. 테이블
-
-| 테이블 | 설명 | 주요 컬럼 |
-|--------|------|----------|
-| `tenant_mail_configs` | 테넌트별 메일 설정 (1:1) | `tenant_id`, `provider`, `from_address`, `from_name`, `is_verified`, `daily_limit`, `options` |
-| `mail_logs` | 발송 기록 | `tenant_id`, `mailable_type`, `to_address`, `from_address`, `subject`, `status`, `sent_at`, `options` |
-
-**마이그레이션 위치**: `api/database/migrations/2026_03_12_*`
-
----
-
-## 4. 모델
-
-| 모델 | 위치 | Traits |
-|------|------|--------|
-| `TenantMailConfig` | API + MNG | BelongsToTenant, SoftDeletes, Auditable |
-| `MailLog` | API + MNG | BelongsToTenant |
-
-**`tenant_mail_configs.options` JSON 구조:**
-
-| 키 | 설명 |
-|----|------|
-| `smtp.*` | SMTP 접속 정보 (host, port, username, password, encryption) |
-| `preset` | 프리셋 식별자 (gmail, naver, custom 등) |
-| `branding.*` | 메일 템플릿 브랜딩 (로고, 컬러, 회사명, 푸터) |
-| `connection_test.*` | 마지막 SMTP 연결 테스트 결과 |
-
----
-
-## 5. 서비스 (MNG)
-
-| 서비스 | 설명 |
-|--------|------|
-| `TenantMailService` | 메일 발송 (설정 조회 → 쿼터 확인 → SMTP 구성 → 발송 → 로그) |
-| `SmtpConnectionTester` | SMTP 연결 테스트 (TCP → TLS → AUTH → 테스트 메일) |
-
-**에러 코드:**
-
-| 코드 | 설명 |
-|------|------|
-| `CONN_REFUSED` | SMTP 서버 접속 거부 |
-| `TLS_FAILED` | TLS 핸드셰이크 실패 |
-| `AUTH_FAILED` | 인증 실패 (앱 비밀번호 확인) |
-| `TIMEOUT` | 연결 시간 초과 |
-
----
-
-## 6. MNG 파일 구조
-
-```
-mng/
-├── app/Http/Controllers/System/
-│   └── TenantMailConfigController.php
-├── app/Services/Mail/
-│   ├── TenantMailService.php
-│   └── SmtpConnectionTester.php
-├── config/
-│   └── mail-presets.php
-└── resources/views/system/tenant-mail/
-    ├── index.blade.php       (테넌트 목록)
-    └── edit.blade.php        (설정 폼)
-```
-
----
-
-## 7. MNG 라우트
-
-| Method | Path | 설명 |
-|--------|------|------|
-| `GET` | `/system/tenant-mail` | 테넌트 메일 설정 목록 |
-| `GET` | `/system/tenant-mail/presets` | SMTP 프리셋 JSON |
-| `GET` | `/system/tenant-mail/{tenant}/edit` | 설정 폼 |
-| `PUT` | `/system/tenant-mail/{tenant}` | 설정 저장 |
-| `POST` | `/system/tenant-mail/{tenant}/test` | SMTP 연결 테스트 |
-
----
-
-## 8. 연동 방식 (3단계 전략)
-
-| Phase | 방식 | 설명 | 상태 |
-|-------|------|------|------|
-| Phase 1 | 플랫폼 발송 + Reply-To | SAM 공용 SMTP로 발송, 테넌트 Reply-To 적용 | ✅ 구현 완료 |
-| Phase 2 | SMTP 릴레이 + 프리셋 | 테넌트 자체 SMTP로 발송, 프리셋 자동 채움 | ✅ 구현 완료 |
-| Phase 3 | OAuth2 연동 | Google/MS OAuth2 토큰 기반 발송 | 🟢 향후 |
-
----
-
-## 9. 보안 규칙
-
-```
-✅ SMTP 비밀번호: encrypt()/decrypt()로 암호화 저장
-✅ mail_logs에 메일 본문 저장 금지 (메타데이터만)
-✅ API 응답에 SMTP 비밀번호 노출 금지 (hidden 처리)
-✅ TenantScope 자동 적용 (테넌트 격리)
-❌ Mail::to() 직접 호출 금지 → TenantMailService 사용
-```
-
----
-
-## 관련 문서
-
-- [이메일 발송 정책](../../dev/standards/email-policy.md) — 내부 발송 아키텍처, 테이블 설계, 쿼터 관리, 서비스 설계
-- [테넌트 이메일 연동 가이드](../../dev/guides/tenant-email-integration-guide.md) — SMTP 프리셋, MNG 관리 화면, 연결 테스트, 테넌트 사전 준비 안내
-- [테넌트 DB 구조](../../system/database/tenants.md)
-- [options JSON 컬럼 정책](../../dev/standards/options-column-policy.md)
-- [전자서명 기능](../esign/README.md) — 메일 발송이 많은 주요 기능
-
----
-
-**최종 업데이트**: 2026-03-12
+# 이메일 시스템 (Tenant Email)
+
+> **상태**: Phase 1~2 구현 완료
+> **최종 갱신**: 2026-03-12
+
+---
+
+## 1. 개요
+
+SAM 멀티테넌시 환경에서 테넌트별 이메일 발송을 관리하는 시스템.
+본사(코드브릿지엑스)가 MNG 관리 화면에서 각 테넌트의 메일 설정을 대행 관리한다.
+
+**핵심 기능:**
+- 테넌트별 SMTP 설정 및 발송 격리
+- 한국 메일 제공자 프리셋 (Gmail, 네이버, 네이버웍스, 다음, MS365, 카페24, 가비아)
+- SMTP 연결 테스트 (SmtpConnectionTester)
+- 발송 기록 및 일일 쿼터 관리
+- Fallback: 자체 SMTP 실패 시 플랫폼 기본 SMTP로 재시도
+
+---
+
+## 2. 아키텍처 (3-Layer)
+
+```
+┌─────────────────────────────────────────────────────────┐
+│  Layer 1: 테넌트 메일 설정 (tenant_mail_configs)          │
+│  SMTP 설정, 발신자 주소, 브랜딩 정보                       │
+├─────────────────────────────────────────────────────────┤
+│  Layer 2: 메일 발송 서비스 (TenantMailService)             │
+│  테넌트 설정 자동 적용, 큐 발송, Fallback                   │
+├─────────────────────────────────────────────────────────┤
+│  Layer 3: 발송 기록 (mail_logs)                            │
+│  발송 이력, 상태 추적, 일일 쿼터 관리                       │
+└─────────────────────────────────────────────────────────┘
+```
+
+---
+
+## 3. 테이블
+
+| 테이블 | 설명 | 주요 컬럼 |
+|--------|------|----------|
+| `tenant_mail_configs` | 테넌트별 메일 설정 (1:1) | `tenant_id`, `provider`, `from_address`, `from_name`, `is_verified`, `daily_limit`, `options` |
+| `mail_logs` | 발송 기록 | `tenant_id`, `mailable_type`, `to_address`, `from_address`, `subject`, `status`, `sent_at`, `options` |
+
+**마이그레이션 위치**: `api/database/migrations/2026_03_12_*`
+
+---
+
+## 4. 모델
+
+| 모델 | 위치 | Traits |
+|------|------|--------|
+| `TenantMailConfig` | API + MNG | BelongsToTenant, SoftDeletes, Auditable |
+| `MailLog` | API + MNG | BelongsToTenant |
+
+**`tenant_mail_configs.options` JSON 구조:**
+
+| 키 | 설명 |
+|----|------|
+| `smtp.*` | SMTP 접속 정보 (host, port, username, password, encryption) |
+| `preset` | 프리셋 식별자 (gmail, naver, custom 등) |
+| `branding.*` | 메일 템플릿 브랜딩 (로고, 컬러, 회사명, 푸터) |
+| `connection_test.*` | 마지막 SMTP 연결 테스트 결과 |
+
+---
+
+## 5. 서비스 (MNG)
+
+| 서비스 | 설명 |
+|--------|------|
+| `TenantMailService` | 메일 발송 (설정 조회 → 쿼터 확인 → SMTP 구성 → 발송 → 로그) |
+| `SmtpConnectionTester` | SMTP 연결 테스트 (TCP → TLS → AUTH → 테스트 메일) |
+
+**에러 코드:**
+
+| 코드 | 설명 |
+|------|------|
+| `CONN_REFUSED` | SMTP 서버 접속 거부 |
+| `TLS_FAILED` | TLS 핸드셰이크 실패 |
+| `AUTH_FAILED` | 인증 실패 (앱 비밀번호 확인) |
+| `TIMEOUT` | 연결 시간 초과 |
+
+---
+
+## 6. MNG 파일 구조
+
+```
+mng/
+├── app/Http/Controllers/System/
+│   └── TenantMailConfigController.php
+├── app/Services/Mail/
+│   ├── TenantMailService.php
+│   └── SmtpConnectionTester.php
+├── config/
+│   └── mail-presets.php
+└── resources/views/system/tenant-mail/
+    ├── index.blade.php       (테넌트 목록)
+    └── edit.blade.php        (설정 폼)
+```
+
+---
+
+## 7. MNG 라우트
+
+| Method | Path | 설명 |
+|--------|------|------|
+| `GET` | `/system/tenant-mail` | 테넌트 메일 설정 목록 |
+| `GET` | `/system/tenant-mail/presets` | SMTP 프리셋 JSON |
+| `GET` | `/system/tenant-mail/{tenant}/edit` | 설정 폼 |
+| `PUT` | `/system/tenant-mail/{tenant}` | 설정 저장 |
+| `POST` | `/system/tenant-mail/{tenant}/test` | SMTP 연결 테스트 |
+
+---
+
+## 8. 연동 방식 (3단계 전략)
+
+| Phase | 방식 | 설명 | 상태 |
+|-------|------|------|------|
+| Phase 1 | 플랫폼 발송 + Reply-To | SAM 공용 SMTP로 발송, 테넌트 Reply-To 적용 | ✅ 구현 완료 |
+| Phase 2 | SMTP 릴레이 + 프리셋 | 테넌트 자체 SMTP로 발송, 프리셋 자동 채움 | ✅ 구현 완료 |
+| Phase 3 | OAuth2 연동 | Google/MS OAuth2 토큰 기반 발송 | 🟢 향후 |
+
+---
+
+## 9. 보안 규칙
+
+```
+✅ SMTP 비밀번호: encrypt()/decrypt()로 암호화 저장
+✅ mail_logs에 메일 본문 저장 금지 (메타데이터만)
+✅ API 응답에 SMTP 비밀번호 노출 금지 (hidden 처리)
+✅ TenantScope 자동 적용 (테넌트 격리)
+❌ Mail::to() 직접 호출 금지 → TenantMailService 사용
+```
+
+---
+
+## 관련 문서
+
+- [이메일 발송 정책](../../dev/standards/email-policy.md) — 내부 발송 아키텍처, 테이블 설계, 쿼터 관리, 서비스 설계
+- [테넌트 이메일 연동 가이드](../../dev/guides/tenant-email-integration-guide.md) — SMTP 프리셋, MNG 관리 화면, 연결 테스트, 테넌트 사전 준비 안내
+- [테넌트 DB 구조](../../system/database/tenants.md)
+- [options JSON 컬럼 정책](../../dev/standards/options-column-policy.md)
+- [전자서명 기능](../esign/README.md) — 메일 발송이 많은 주요 기능
+
+---
+
+**최종 업데이트**: 2026-03-12
diff --git a/features/equipment/storyboard-config.json b/features/equipment/storyboard-config.json
index 8cdc8dc..3eedd17 100644
--- a/features/equipment/storyboard-config.json
+++ b/features/equipment/storyboard-config.json
@@ -1,489 +1,489 @@
-{
-  "projectName": "SAM 설비관리 (Equipment Management)",
-  "company": "(주)코드브릿지엑스",
-  "author": "R&D실",
-  "date": "2026.03.12",
-  "version": "1.0",
-  "purpose": "생산 설비의 등록, 점검, 수리이력을 체계적으로 관리하는 설비관리 시스템의 화면 설계 기획서",
-  "features": [
-    "설비 대시보드 (현황 통계, 유형별 분포, 최근 수리이력)",
-    "설비 대장 CRUD (등록/조회/수정/삭제/복원)",
-    "6주기 점검 그리드 (일일/주간/월간/2개월/분기/반년)",
-    "점검 템플릿 관리 (설비별 점검항목 정의, 주기간 복사)",
-    "수리이력 관리 (사내/외주, 비용, 시간, 업체)",
-    "설비 사진 관리 (GCS 업로드, 자동 압축, 최대 10장)",
-    "엑셀 Import (미리보기 + 일괄등록, 이미지 포함)"
-  ],
-  "effects": [
-    { "icon": "📊", "title": "설비 현황 가시화", "desc": "대시보드를 통한 전체 설비 상태 실시간 파악" },
-    { "icon": "🔧", "title": "정기 점검 체계화", "desc": "6주기 점검 그리드로 누락 없는 예방보전 관리" },
-    { "icon": "📋", "title": "이력 추적성", "desc": "수리이력과 점검기록의 체계적 관리로 감사 대응" },
-    { "icon": "📱", "title": "모바일 점검", "desc": "QR 스캔 기반 현장 모바일 점검 지원" }
-  ],
-  "tocItems": [
-    { "num": "01", "title": "프로젝트 개요", "desc": "설비관리 시스템 목적 및 주요 기능" },
-    { "num": "02", "title": "메뉴 구조 (IA)", "desc": "Information Architecture" },
-    { "num": "03", "title": "설비 대시보드", "desc": "현황 통계 및 유형별 분포" },
-    { "num": "04", "title": "설비 대장 목록", "desc": "설비 목록 조회 및 필터링" },
-    { "num": "05", "title": "설비 등록", "desc": "신규 설비 등록 폼" },
-    { "num": "06", "title": "설비 상세", "desc": "설비 정보, 점검항목, 수리이력, 사진 탭" },
-    { "num": "07", "title": "점검 그리드", "desc": "6주기 점검 현황 그리드" },
-    { "num": "08", "title": "수리이력", "desc": "수리이력 목록 및 등록" },
-    { "num": "09", "title": "엑셀 Import", "desc": "엑셀 파일 업로드 및 일괄 등록" }
-  ],
-  "mainMenus": [
-    {
-      "title": "설비 대시보드",
-      "children": ["현황 통계", "유형별 분포", "최근 수리"]
-    },
-    {
-      "title": "설비 대장",
-      "children": ["목록", "등록", "상세/수정"]
-    },
-    {
-      "title": "점검 관리",
-      "children": ["점검 그리드", "점검항목 설정"]
-    },
-    {
-      "title": "수리이력",
-      "children": ["목록", "등록/수정"]
-    },
-    {
-      "title": "Import",
-      "children": ["엑셀 업로드"]
-    }
-  ],
-  "screens": [
-    {
-      "taskName": "설비 대시보드",
-      "route": "/equipment",
-      "screenName": "설비 현황 대시보드",
-      "screenId": "EQP_001",
-      "descriptions": [
-        {
-          "title": "현황 통계 카드",
-          "content": "전체/가동/유휴/폐기 설비 수를 카드 형태로 표시. 각 카드 클릭 시 해당 상태 필터 적용된 목록으로 이동",
-          "markerX": 1.8,
-          "markerY": 1.5
-        },
-        {
-          "title": "유형별 분포 차트",
-          "content": "포밍기/미싱기/샤링기/V컷팅기/절곡기/프레스/드릴/기타별 설비 수를 PieChart로 시각화",
-          "markerX": 1.8,
-          "markerY": 2.8
-        },
-        {
-          "title": "최근 수리이력",
-          "content": "최근 5건의 수리이력을 테이블로 표시. 설비명, 수리일, 보전구분(사내/외주), 수리내용 포함",
-          "markerX": 4.2,
-          "markerY": 2.8
-        },
-        {
-          "title": "이번 달 점검 현황",
-          "content": "당월 점검 완료율, 미점검 설비 수 등 점검 진행 상황 요약",
-          "markerX": 4.2,
-          "markerY": 4.2
-        }
-      ],
-      "wireframeElements": [
-        {"type": "rect", "x": 1.6, "y": 1.2, "w": 5.3, "h": 0.4, "text": "설비 현황 대시보드", "fontSize": 14, "bold": true, "color": "1e293b", "fill": "f8fafc"},
-        {"type": "rect", "x": 1.6, "y": 1.7, "w": 1.2, "h": 0.7, "fill": "0d9488", "text": "전체\n128대", "fontSize": 9, "color": "FFFFFF", "bold": true},
-        {"type": "rect", "x": 2.9, "y": 1.7, "w": 1.2, "h": 0.7, "fill": "22c55e", "text": "가동\n95대", "fontSize": 9, "color": "FFFFFF", "bold": true},
-        {"type": "rect", "x": 4.2, "y": 1.7, "w": 1.2, "h": 0.7, "fill": "f59e0b", "text": "유휴\n25대", "fontSize": 9, "color": "FFFFFF", "bold": true},
-        {"type": "rect", "x": 5.5, "y": 1.7, "w": 1.2, "h": 0.7, "fill": "dc2626", "text": "폐기\n8대", "fontSize": 9, "color": "FFFFFF", "bold": true},
-        {"type": "rect", "x": 1.6, "y": 2.6, "w": 2.5, "h": 2.2, "fill": "FFFFFF", "text": "[유형별 분포 PieChart]\n포밍기 32%\n미싱기 25%\n절곡기 18%\n기타 25%", "fontSize": 8, "color": "64748b"},
-        {"type": "rect", "x": 4.2, "y": 2.6, "w": 2.5, "h": 1.3, "fill": "FFFFFF", "text": "최근 수리이력\n───────────────\n포밍기-01 | 03.10 | 사내\n미싱기-03 | 03.08 | 외주\n절곡기-02 | 03.05 | 사내", "fontSize": 7, "color": "1e293b"},
-        {"type": "rect", "x": 4.2, "y": 4.0, "w": 2.5, "h": 0.8, "fill": "FFFFFF", "text": "이번 달 점검 현황\n완료율: 78% (94/120)\n미점검: 26건", "fontSize": 7, "color": "1e293b"}
-      ]
-    },
-    {
-      "taskName": "설비 대장",
-      "route": "/equipment/registry",
-      "screenName": "설비 대장 목록",
-      "screenId": "EQP_002",
-      "descriptions": [
-        {
-          "title": "상태 필터 탭",
-          "content": "전체/가동(active)/유휴(idle)/폐기(disposed) 탭으로 상태별 필터링. 각 탭에 해당 건수 표시",
-          "markerX": 1.8,
-          "markerY": 1.5
-        },
-        {
-          "title": "검색 및 필터",
-          "content": "설비코드, 설비명으로 텍스트 검색. 생산라인(스라트/스크린/절곡/기타), 설비유형 드롭다운 필터",
-          "markerX": 1.8,
-          "markerY": 2.0
-        },
-        {
-          "title": "설비 목록 테이블",
-          "content": "설비코드, 설비명, 유형, 생산라인, 상태, 담당자, 구입일 컬럼. 행 클릭 시 상세 페이지로 이동",
-          "markerX": 1.8,
-          "markerY": 2.8
-        },
-        {
-          "title": "액션 버튼",
-          "content": "설비 등록 버튼, 엑셀 다운로드 버튼. UniversalListPage 템플릿 적용",
-          "markerX": 5.8,
-          "markerY": 1.5
-        }
-      ],
-      "wireframeElements": [
-        {"type": "rect", "x": 1.6, "y": 1.2, "w": 5.3, "h": 0.4, "text": "설비 대장", "fontSize": 14, "bold": true, "color": "1e293b", "fill": "f8fafc"},
-        {"type": "rect", "x": 1.6, "y": 1.65, "w": 0.9, "h": 0.3, "fill": "0d9488", "text": "전체 128", "fontSize": 8, "color": "FFFFFF", "bold": true},
-        {"type": "rect", "x": 2.55, "y": 1.65, "w": 0.9, "h": 0.3, "fill": "e2e8f0", "text": "가동 95", "fontSize": 8, "color": "64748b"},
-        {"type": "rect", "x": 3.5, "y": 1.65, "w": 0.9, "h": 0.3, "fill": "e2e8f0", "text": "유휴 25", "fontSize": 8, "color": "64748b"},
-        {"type": "rect", "x": 4.45, "y": 1.65, "w": 0.9, "h": 0.3, "fill": "e2e8f0", "text": "폐기 8", "fontSize": 8, "color": "64748b"},
-        {"type": "rect", "x": 5.8, "y": 1.65, "w": 1.0, "h": 0.3, "fill": "0d9488", "text": "+ 설비 등록", "fontSize": 8, "color": "FFFFFF", "bold": true},
-        {"type": "rect", "x": 1.6, "y": 2.05, "w": 2.0, "h": 0.3, "fill": "FFFFFF", "text": "🔍 설비코드/설비명 검색", "fontSize": 8, "color": "94a3b8"},
-        {"type": "rect", "x": 3.7, "y": 2.05, "w": 1.2, "h": 0.3, "fill": "FFFFFF", "text": "생산라인 ▼", "fontSize": 8, "color": "64748b"},
-        {"type": "rect", "x": 5.0, "y": 2.05, "w": 1.2, "h": 0.3, "fill": "FFFFFF", "text": "설비유형 ▼", "fontSize": 8, "color": "64748b"},
-        {"type": "rect", "x": 1.6, "y": 2.5, "w": 5.3, "h": 0.35, "fill": "1e293b", "text": "설비코드 | 설비명 | 유형 | 생산라인 | 상태 | 담당자 | 구입일", "fontSize": 7, "color": "FFFFFF", "bold": true},
-        {"type": "rect", "x": 1.6, "y": 2.85, "w": 5.3, "h": 0.3, "fill": "FFFFFF", "text": "FM-001 | 포밍기 1호 | 포밍기 | 스라트 | 가동 | 김철수 | 2023-05-10", "fontSize": 7, "color": "1e293b"},
-        {"type": "rect", "x": 1.6, "y": 3.15, "w": 5.3, "h": 0.3, "fill": "f8fafc", "text": "MS-003 | 미싱기 3호 | 미싱기 | 스크린 | 가동 | 박영희 | 2024-01-15", "fontSize": 7, "color": "1e293b"},
-        {"type": "rect", "x": 1.6, "y": 3.45, "w": 5.3, "h": 0.3, "fill": "FFFFFF", "text": "SH-002 | 샤링기 2호 | 샤링기 | 절곡 | 유휴 | 이민수 | 2022-11-20", "fontSize": 7, "color": "1e293b"},
-        {"type": "rect", "x": 1.6, "y": 3.75, "w": 5.3, "h": 0.3, "fill": "f8fafc", "text": "VC-001 | V컷팅기 1호 | V컷팅기 | 스라트 | 가동 | 김철수 | 2024-06-01", "fontSize": 7, "color": "1e293b"},
-        {"type": "rect", "x": 1.6, "y": 4.05, "w": 5.3, "h": 0.3, "fill": "FFFFFF", "text": "PR-004 | 프레스 4호 | 프레스 | 기타 | 폐기 | - | 2019-03-22", "fontSize": 7, "color": "1e293b"},
-        {"type": "rect", "x": 3.0, "y": 4.5, "w": 2.0, "h": 0.3, "text": "< 1 2 3 4 5 >", "fontSize": 8, "color": "64748b"}
-      ]
-    },
-    {
-      "taskName": "설비 대장",
-      "route": "/equipment/registry/create",
-      "screenName": "설비 등록",
-      "screenId": "EQP_003",
-      "descriptions": [
-        {
-          "title": "기본 정보 입력",
-          "content": "설비코드(tenant 내 unique), 설비명, 설비유형(드롭다운 8종), 생산라인(드롭다운 4종), 상태(active/idle/disposed)",
-          "markerX": 1.8,
-          "markerY": 1.7
-        },
-        {
-          "title": "담당자 지정",
-          "content": "정 담당자(manager_id), 부 담당자(sub_manager_id) 선택. 사용자 목록에서 검색 선택",
-          "markerX": 1.8,
-          "markerY": 2.8
-        },
-        {
-          "title": "구입/설치 정보",
-          "content": "구입일, 설치일(DatePicker), 구입가격(decimal), 내용연수(년), 메모(textarea)",
-          "markerX": 1.8,
-          "markerY": 3.6
-        },
-        {
-          "title": "공정 매핑",
-          "content": "설비가 소속된 공정을 N:N으로 선택. 주 설비 여부(is_primary) 체크박스",
-          "markerX": 4.5,
-          "markerY": 3.6
-        }
-      ],
-      "wireframeElements": [
-        {"type": "rect", "x": 1.6, "y": 1.2, "w": 5.3, "h": 0.4, "text": "설비 등록", "fontSize": 14, "bold": true, "color": "1e293b", "fill": "f8fafc"},
-        {"type": "rect", "x": 1.6, "y": 1.7, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "설비코드 *    FM-005", "fontSize": 8, "color": "1e293b"},
-        {"type": "rect", "x": 4.3, "y": 1.7, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "설비명 *      포밍기 5호", "fontSize": 8, "color": "1e293b"},
-        {"type": "rect", "x": 1.6, "y": 2.15, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "설비유형      포밍기 ▼", "fontSize": 8, "color": "1e293b"},
-        {"type": "rect", "x": 4.3, "y": 2.15, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "생산라인      스라트 ▼", "fontSize": 8, "color": "1e293b"},
-        {"type": "rect", "x": 1.6, "y": 2.6, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "상태          가동 ▼", "fontSize": 8, "color": "1e293b"},
-        {"type": "rect", "x": 1.6, "y": 3.05, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "정 담당자     김철수 ▼", "fontSize": 8, "color": "1e293b"},
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-      ]
-    },
-    {
-      "taskName": "수리이력",
-      "route": "/equipment/repairs/create",
-      "screenName": "수리이력 등록",
-      "screenId": "EQP_008",
-      "descriptions": [
-        {
-          "title": "설비 선택",
-          "content": "수리 대상 설비를 드롭다운에서 선택. 설비코드+설비명 표시. 필수 입력",
-          "markerX": 1.8,
-          "markerY": 1.7
-        },
-        {
-          "title": "수리 정보",
-          "content": "수리일(DatePicker), 보전구분(사내/외주 라디오), 수리시간(시간 단위), 비용(원)",
-          "markerX": 1.8,
-          "markerY": 2.3
-        },
-        {
-          "title": "수리 상세",
-          "content": "수리내용(textarea), 수리자(사내 선택) 또는 외주업체명(텍스트 입력). 보전구분에 따라 전환",
-          "markerX": 1.8,
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-        }
-      ],
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-        {"type": "rect", "x": 1.6, "y": 3.05, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "수리자         김철수 ▼", "fontSize": 8, "color": "1e293b"},
-        {"type": "rect", "x": 1.6, "y": 3.5, "w": 5.3, "h": 1.0, "fill": "FFFFFF", "text": "수리내용\n유압호스 노후로 인한 교체 작업.\n기존 호스 균열 발견, 동일 규격 신품으로 교체 완료.\n압력 테스트 정상 확인.", "fontSize": 8, "color": "1e293b"},
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-      ]
-    },
-    {
-      "taskName": "Import",
-      "route": "/equipment/import",
-      "screenName": "엑셀 Import",
-      "screenId": "EQP_009",
-      "descriptions": [
-        {
-          "title": "파일 업로드",
-          "content": "엑셀 파일(.xlsx) 드래그&드롭 또는 파일 선택. 업로드 후 자동으로 미리보기 단계로 전환",
-          "markerX": 1.8,
-          "markerY": 1.8
-        },
-        {
-          "title": "미리보기 테이블",
-          "content": "파싱된 데이터를 테이블로 표시. 한글/영문 헤더 자동 매핑. 오류 행 빨간색 표시. 이미지(Drawing) 자동 추출 표시",
-          "markerX": 1.8,
-          "markerY": 2.7
-        },
-        {
-          "title": "중복 처리 옵션",
-          "content": "동일 설비코드 존재 시: 건너뜀(skip) 또는 덮어쓰기(overwrite) 선택. 라디오 버튼",
-          "markerX": 1.8,
-          "markerY": 4.2
-        },
-        {
-          "title": "Import 실행",
-          "content": "Import 실행 버튼 클릭 시 일괄 등록. 결과 요약(성공/실패/건너뜀 건수) 표시",
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-      ],
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-      ]
-    }
-  ]
-}
+{
+  "projectName": "SAM 설비관리 (Equipment Management)",
+  "company": "(주)코드브릿지엑스",
+  "author": "R&D실",
+  "date": "2026.03.12",
+  "version": "1.0",
+  "purpose": "생산 설비의 등록, 점검, 수리이력을 체계적으로 관리하는 설비관리 시스템의 화면 설계 기획서",
+  "features": [
+    "설비 대시보드 (현황 통계, 유형별 분포, 최근 수리이력)",
+    "설비 대장 CRUD (등록/조회/수정/삭제/복원)",
+    "6주기 점검 그리드 (일일/주간/월간/2개월/분기/반년)",
+    "점검 템플릿 관리 (설비별 점검항목 정의, 주기간 복사)",
+    "수리이력 관리 (사내/외주, 비용, 시간, 업체)",
+    "설비 사진 관리 (GCS 업로드, 자동 압축, 최대 10장)",
+    "엑셀 Import (미리보기 + 일괄등록, 이미지 포함)"
+  ],
+  "effects": [
+    { "icon": "📊", "title": "설비 현황 가시화", "desc": "대시보드를 통한 전체 설비 상태 실시간 파악" },
+    { "icon": "🔧", "title": "정기 점검 체계화", "desc": "6주기 점검 그리드로 누락 없는 예방보전 관리" },
+    { "icon": "📋", "title": "이력 추적성", "desc": "수리이력과 점검기록의 체계적 관리로 감사 대응" },
+    { "icon": "📱", "title": "모바일 점검", "desc": "QR 스캔 기반 현장 모바일 점검 지원" }
+  ],
+  "tocItems": [
+    { "num": "01", "title": "프로젝트 개요", "desc": "설비관리 시스템 목적 및 주요 기능" },
+    { "num": "02", "title": "메뉴 구조 (IA)", "desc": "Information Architecture" },
+    { "num": "03", "title": "설비 대시보드", "desc": "현황 통계 및 유형별 분포" },
+    { "num": "04", "title": "설비 대장 목록", "desc": "설비 목록 조회 및 필터링" },
+    { "num": "05", "title": "설비 등록", "desc": "신규 설비 등록 폼" },
+    { "num": "06", "title": "설비 상세", "desc": "설비 정보, 점검항목, 수리이력, 사진 탭" },
+    { "num": "07", "title": "점검 그리드", "desc": "6주기 점검 현황 그리드" },
+    { "num": "08", "title": "수리이력", "desc": "수리이력 목록 및 등록" },
+    { "num": "09", "title": "엑셀 Import", "desc": "엑셀 파일 업로드 및 일괄 등록" }
+  ],
+  "mainMenus": [
+    {
+      "title": "설비 대시보드",
+      "children": ["현황 통계", "유형별 분포", "최근 수리"]
+    },
+    {
+      "title": "설비 대장",
+      "children": ["목록", "등록", "상세/수정"]
+    },
+    {
+      "title": "점검 관리",
+      "children": ["점검 그리드", "점검항목 설정"]
+    },
+    {
+      "title": "수리이력",
+      "children": ["목록", "등록/수정"]
+    },
+    {
+      "title": "Import",
+      "children": ["엑셀 업로드"]
+    }
+  ],
+  "screens": [
+    {
+      "taskName": "설비 대시보드",
+      "route": "/equipment",
+      "screenName": "설비 현황 대시보드",
+      "screenId": "EQP_001",
+      "descriptions": [
+        {
+          "title": "현황 통계 카드",
+          "content": "전체/가동/유휴/폐기 설비 수를 카드 형태로 표시. 각 카드 클릭 시 해당 상태 필터 적용된 목록으로 이동",
+          "markerX": 1.8,
+          "markerY": 1.5
+        },
+        {
+          "title": "유형별 분포 차트",
+          "content": "포밍기/미싱기/샤링기/V컷팅기/절곡기/프레스/드릴/기타별 설비 수를 PieChart로 시각화",
+          "markerX": 1.8,
+          "markerY": 2.8
+        },
+        {
+          "title": "최근 수리이력",
+          "content": "최근 5건의 수리이력을 테이블로 표시. 설비명, 수리일, 보전구분(사내/외주), 수리내용 포함",
+          "markerX": 4.2,
+          "markerY": 2.8
+        },
+        {
+          "title": "이번 달 점검 현황",
+          "content": "당월 점검 완료율, 미점검 설비 수 등 점검 진행 상황 요약",
+          "markerX": 4.2,
+          "markerY": 4.2
+        }
+      ],
+      "wireframeElements": [
+        {"type": "rect", "x": 1.6, "y": 1.2, "w": 5.3, "h": 0.4, "text": "설비 현황 대시보드", "fontSize": 14, "bold": true, "color": "1e293b", "fill": "f8fafc"},
+        {"type": "rect", "x": 1.6, "y": 1.7, "w": 1.2, "h": 0.7, "fill": "0d9488", "text": "전체\n128대", "fontSize": 9, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 2.9, "y": 1.7, "w": 1.2, "h": 0.7, "fill": "22c55e", "text": "가동\n95대", "fontSize": 9, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 4.2, "y": 1.7, "w": 1.2, "h": 0.7, "fill": "f59e0b", "text": "유휴\n25대", "fontSize": 9, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 5.5, "y": 1.7, "w": 1.2, "h": 0.7, "fill": "dc2626", "text": "폐기\n8대", "fontSize": 9, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 1.6, "y": 2.6, "w": 2.5, "h": 2.2, "fill": "FFFFFF", "text": "[유형별 분포 PieChart]\n포밍기 32%\n미싱기 25%\n절곡기 18%\n기타 25%", "fontSize": 8, "color": "64748b"},
+        {"type": "rect", "x": 4.2, "y": 2.6, "w": 2.5, "h": 1.3, "fill": "FFFFFF", "text": "최근 수리이력\n───────────────\n포밍기-01 | 03.10 | 사내\n미싱기-03 | 03.08 | 외주\n절곡기-02 | 03.05 | 사내", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 4.2, "y": 4.0, "w": 2.5, "h": 0.8, "fill": "FFFFFF", "text": "이번 달 점검 현황\n완료율: 78% (94/120)\n미점검: 26건", "fontSize": 7, "color": "1e293b"}
+      ]
+    },
+    {
+      "taskName": "설비 대장",
+      "route": "/equipment/registry",
+      "screenName": "설비 대장 목록",
+      "screenId": "EQP_002",
+      "descriptions": [
+        {
+          "title": "상태 필터 탭",
+          "content": "전체/가동(active)/유휴(idle)/폐기(disposed) 탭으로 상태별 필터링. 각 탭에 해당 건수 표시",
+          "markerX": 1.8,
+          "markerY": 1.5
+        },
+        {
+          "title": "검색 및 필터",
+          "content": "설비코드, 설비명으로 텍스트 검색. 생산라인(스라트/스크린/절곡/기타), 설비유형 드롭다운 필터",
+          "markerX": 1.8,
+          "markerY": 2.0
+        },
+        {
+          "title": "설비 목록 테이블",
+          "content": "설비코드, 설비명, 유형, 생산라인, 상태, 담당자, 구입일 컬럼. 행 클릭 시 상세 페이지로 이동",
+          "markerX": 1.8,
+          "markerY": 2.8
+        },
+        {
+          "title": "액션 버튼",
+          "content": "설비 등록 버튼, 엑셀 다운로드 버튼. UniversalListPage 템플릿 적용",
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+    },
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+      "screenName": "설비 등록",
+      "screenId": "EQP_003",
+      "descriptions": [
+        {
+          "title": "기본 정보 입력",
+          "content": "설비코드(tenant 내 unique), 설비명, 설비유형(드롭다운 8종), 생산라인(드롭다운 4종), 상태(active/idle/disposed)",
+          "markerX": 1.8,
+          "markerY": 1.7
+        },
+        {
+          "title": "담당자 지정",
+          "content": "정 담당자(manager_id), 부 담당자(sub_manager_id) 선택. 사용자 목록에서 검색 선택",
+          "markerX": 1.8,
+          "markerY": 2.8
+        },
+        {
+          "title": "구입/설치 정보",
+          "content": "구입일, 설치일(DatePicker), 구입가격(decimal), 내용연수(년), 메모(textarea)",
+          "markerX": 1.8,
+          "markerY": 3.6
+        },
+        {
+          "title": "공정 매핑",
+          "content": "설비가 소속된 공정을 N:N으로 선택. 주 설비 여부(is_primary) 체크박스",
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+          "markerY": 3.6
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+      "screenName": "설비 상세 (기본정보 탭)",
+      "screenId": "EQP_004",
+      "descriptions": [
+        {
+          "title": "탭 구조",
+          "content": "기본정보 | 점검항목 | 수리이력 | 사진 4개 탭. 현재 활성 탭 하이라이트 표시",
+          "markerX": 1.8,
+          "markerY": 1.7
+        },
+        {
+          "title": "기본정보 그리드",
+          "content": "설비 기본 정보를 라벨:값 그리드로 표시. 수정 버튼 클릭 시 수정 페이지로 이동",
+          "markerX": 1.8,
+          "markerY": 2.3
+        },
+        {
+          "title": "상태 배지",
+          "content": "가동(녹색)/유휴(주황)/폐기(적색) 상태를 컬러 배지로 표시",
+          "markerX": 5.5,
+          "markerY": 1.5
+        },
+        {
+          "title": "액션 버튼",
+          "content": "수정, 삭제(SoftDelete), 복원 버튼. 삭제된 설비는 복원 버튼 표시",
+          "markerX": 5.5,
+          "markerY": 5.0
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+        {"type": "rect", "x": 1.8, "y": 2.2, "w": 1.0, "h": 0.25, "text": "설비코드", "fontSize": 7, "color": "64748b", "bold": true},
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+        {"type": "rect", "x": 4.5, "y": 2.2, "w": 1.0, "h": 0.25, "text": "설비명", "fontSize": 7, "color": "64748b", "bold": true},
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+        {"type": "rect", "x": 1.8, "y": 3.6, "w": 1.0, "h": 0.25, "text": "구입가격", "fontSize": 7, "color": "64748b", "bold": true},
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+    },
+    {
+      "taskName": "설비 대장",
+      "route": "/equipment/registry/{id}#inspection-items",
+      "screenName": "설비 상세 (점검항목 탭)",
+      "screenId": "EQP_005",
+      "descriptions": [
+        {
+          "title": "주기 선택 탭",
+          "content": "일일/주간/월간/2개월/분기/반년 6개 주기 탭. 선택한 주기의 점검항목 표시",
+          "markerX": 1.8,
+          "markerY": 2.2
+        },
+        {
+          "title": "점검항목 목록",
+          "content": "항목번호, 점검개소, 점검항목, 시기(가동중/정지중), 점검방법 컬럼. 인라인 수정 지원",
+          "markerX": 1.8,
+          "markerY": 2.9
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+        {
+          "title": "항목 추가/복사",
+          "content": "점검항목 추가 버튼으로 새 항목 생성. 주기간 복사 기능으로 다른 주기의 항목을 일괄 복사",
+          "markerX": 5.0,
+          "markerY": 2.2
+        },
+        {
+          "title": "항목 삭제",
+          "content": "각 행의 삭제 버튼으로 개별 항목 삭제. 삭제 시 확인 다이얼로그 표시",
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+        {"type": "rect", "x": 1.6, "y": 3.4, "w": 5.3, "h": 0.3, "fill": "FFFFFF", "text": "3  | 구동부   | 벨트 장력      | 가동중 | 텐션게이지 측정          | X", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 3.7, "w": 5.3, "h": 0.3, "fill": "f8fafc", "text": "4  | 안전장치 | 비상정지 버튼  | 정지중 | 작동 테스트              | X", "fontSize": 7, "color": "1e293b"}
+      ]
+    },
+    {
+      "taskName": "점검 관리",
+      "route": "/equipment/inspections",
+      "screenName": "점검 그리드",
+      "screenId": "EQP_006",
+      "descriptions": [
+        {
+          "title": "주기/기간 선택",
+          "content": "6개 주기 탭(일일~반년) 선택. 일일: 년-월 선택(1~31일 열), 그 외: 년 선택(주간:1~52주, 월간:1~12월 등)",
+          "markerX": 1.8,
+          "markerY": 1.7
+        },
+        {
+          "title": "점검 그리드",
+          "content": "행: 설비x점검항목, 열: 날짜/기간. 셀 클릭 시 결과 순환(빈칸->O->X->Triangle->빈칸). 색상으로 구분",
+          "markerX": 1.8,
+          "markerY": 2.8
+        },
+        {
+          "title": "종합판정/노트",
+          "content": "설비별 종합판정(OK/NG), 수리내역, 이상내용 편집 가능. 인라인 수정 지원",
+          "markerX": 5.5,
+          "markerY": 2.8
+        },
+        {
+          "title": "생산라인 필터",
+          "content": "생산라인별 필터로 해당 라인 설비만 표시. 전체/스라트/스크린/절곡/기타",
+          "markerX": 5.0,
+          "markerY": 1.7
+        }
+      ],
+      "wireframeElements": [
+        {"type": "rect", "x": 1.6, "y": 1.2, "w": 5.3, "h": 0.4, "text": "설비 점검", "fontSize": 14, "bold": true, "color": "1e293b", "fill": "f8fafc"},
+        {"type": "rect", "x": 1.6, "y": 1.65, "w": 0.55, "h": 0.25, "fill": "0d9488", "text": "일일", "fontSize": 7, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 2.15, "y": 1.65, "w": 0.55, "h": 0.25, "fill": "f1f5f9", "text": "주간", "fontSize": 7, "color": "64748b"},
+        {"type": "rect", "x": 2.7, "y": 1.65, "w": 0.55, "h": 0.25, "fill": "f1f5f9", "text": "월간", "fontSize": 7, "color": "64748b"},
+        {"type": "rect", "x": 3.25, "y": 1.65, "w": 0.55, "h": 0.25, "fill": "f1f5f9", "text": "2개월", "fontSize": 7, "color": "64748b"},
+        {"type": "rect", "x": 3.8, "y": 1.65, "w": 0.55, "h": 0.25, "fill": "f1f5f9", "text": "분기", "fontSize": 7, "color": "64748b"},
+        {"type": "rect", "x": 4.35, "y": 1.65, "w": 0.55, "h": 0.25, "fill": "f1f5f9", "text": "반년", "fontSize": 7, "color": "64748b"},
+        {"type": "rect", "x": 5.0, "y": 1.65, "w": 1.0, "h": 0.25, "fill": "FFFFFF", "text": "2026-03 ▼", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 6.1, "y": 1.65, "w": 0.8, "h": 0.25, "fill": "FFFFFF", "text": "전체 ▼", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 2.0, "w": 5.3, "h": 0.35, "fill": "1e293b", "text": "설비 | 항목 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | ... | 판정", "fontSize": 6, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 1.6, "y": 2.35, "w": 5.3, "h": 0.55, "fill": "FFFFFF", "text": "포밍기  유압호스  O  O  O  -  -  O  X  △  ...  OK\n1호    벨트장력  O  O  O  -  -  O  O  O  ...  OK", "fontSize": 6, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 2.9, "w": 5.3, "h": 0.55, "fill": "f8fafc", "text": "미싱기  전원케이블 O  O  X  -  -  △  O  O  ...  NG\n3호    안전장치   O  O  O  -  -  O  O  O  ...  OK", "fontSize": 6, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 3.45, "w": 5.3, "h": 0.55, "fill": "FFFFFF", "text": "샤링기  유압압력  O  O  O  -  -  O  O  O  ...  OK\n2호    칼날마모   O  X  △  -  -  O  O  O  ...  OK", "fontSize": 6, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 4.1, "w": 5.3, "h": 0.5, "fill": "f1f5f9", "text": "범례:  O = 양호(good)   X = 불량(bad)   △ = 수리(repaired)   - = 휴일/주말\n셀 클릭 시: 빈칸 -> O -> X -> △ -> 빈칸 순환", "fontSize": 7, "color": "64748b"}
+      ]
+    },
+    {
+      "taskName": "수리이력",
+      "route": "/equipment/repairs",
+      "screenName": "수리이력 목록",
+      "screenId": "EQP_007",
+      "descriptions": [
+        {
+          "title": "필터 영역",
+          "content": "설비 선택(드롭다운), 보전구분(사내/외주), 날짜 범위(시작일~종료일), 텍스트 검색(수리내용)",
+          "markerX": 1.8,
+          "markerY": 1.7
+        },
+        {
+          "title": "수리이력 테이블",
+          "content": "수리일, 설비명, 보전구분, 수리내용, 수리시간, 비용, 수리자/업체 컬럼. 행 클릭 시 수정 모달",
+          "markerX": 1.8,
+          "markerY": 2.6
+        },
+        {
+          "title": "수리이력 등록",
+          "content": "수리이력 등록 버튼 클릭 시 등록 폼(모달 또는 별도 페이지)으로 이동",
+          "markerX": 5.8,
+          "markerY": 1.3
+        },
+        {
+          "title": "비용 집계",
+          "content": "조회된 수리이력의 총 비용, 사내/외주 비용 비율 등 하단 요약 표시",
+          "markerX": 1.8,
+          "markerY": 4.5
+        }
+      ],
+      "wireframeElements": [
+        {"type": "rect", "x": 1.6, "y": 1.2, "w": 5.3, "h": 0.4, "text": "수리이력", "fontSize": 14, "bold": true, "color": "1e293b", "fill": "f8fafc"},
+        {"type": "rect", "x": 5.8, "y": 1.25, "w": 1.0, "h": 0.3, "fill": "0d9488", "text": "+ 수리 등록", "fontSize": 8, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 1.6, "y": 1.7, "w": 1.5, "h": 0.3, "fill": "FFFFFF", "text": "설비 선택 ▼", "fontSize": 8, "color": "64748b"},
+        {"type": "rect", "x": 3.2, "y": 1.7, "w": 1.0, "h": 0.3, "fill": "FFFFFF", "text": "보전구분 ▼", "fontSize": 8, "color": "64748b"},
+        {"type": "rect", "x": 4.3, "y": 1.7, "w": 1.2, "h": 0.3, "fill": "FFFFFF", "text": "2026-01 ~ 2026-03", "fontSize": 7, "color": "64748b"},
+        {"type": "rect", "x": 5.6, "y": 1.7, "w": 1.2, "h": 0.3, "fill": "FFFFFF", "text": "🔍 검색", "fontSize": 8, "color": "94a3b8"},
+        {"type": "rect", "x": 1.6, "y": 2.15, "w": 5.3, "h": 0.35, "fill": "1e293b", "text": "수리일 | 설비명 | 보전구분 | 수리내용 | 시간 | 비용 | 수리자/업체", "fontSize": 7, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 1.6, "y": 2.5, "w": 5.3, "h": 0.3, "fill": "FFFFFF", "text": "2026-03-10 | 포밍기 1호 | 사내 | 유압호스 교체 | 2.0h | 150,000원 | 김철수", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 2.8, "w": 5.3, "h": 0.3, "fill": "f8fafc", "text": "2026-03-08 | 미싱기 3호 | 외주 | 모터 오버홀 | 8.0h | 2,500,000원 | ABC기계", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 3.1, "w": 5.3, "h": 0.3, "fill": "FFFFFF", "text": "2026-03-05 | 샤링기 2호 | 사내 | 칼날 교체   | 1.5h | 85,000원  | 이민수", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 3.4, "w": 5.3, "h": 0.3, "fill": "f8fafc", "text": "2026-02-28 | 절곡기 1호 | 외주 | 유압실린더 교체 | 4.0h | 1,200,000원 | XYZ설비", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 3.0, "y": 3.9, "w": 2.0, "h": 0.3, "text": "< 1 2 3 >", "fontSize": 8, "color": "64748b"},
+        {"type": "rect", "x": 1.6, "y": 4.3, "w": 5.3, "h": 0.4, "fill": "f1f5f9", "text": "총 수리비용: 3,935,000원  |  사내: 235,000원 (6%)  |  외주: 3,700,000원 (94%)", "fontSize": 8, "color": "1e293b", "bold": true}
+      ]
+    },
+    {
+      "taskName": "수리이력",
+      "route": "/equipment/repairs/create",
+      "screenName": "수리이력 등록",
+      "screenId": "EQP_008",
+      "descriptions": [
+        {
+          "title": "설비 선택",
+          "content": "수리 대상 설비를 드롭다운에서 선택. 설비코드+설비명 표시. 필수 입력",
+          "markerX": 1.8,
+          "markerY": 1.7
+        },
+        {
+          "title": "수리 정보",
+          "content": "수리일(DatePicker), 보전구분(사내/외주 라디오), 수리시간(시간 단위), 비용(원)",
+          "markerX": 1.8,
+          "markerY": 2.3
+        },
+        {
+          "title": "수리 상세",
+          "content": "수리내용(textarea), 수리자(사내 선택) 또는 외주업체명(텍스트 입력). 보전구분에 따라 전환",
+          "markerX": 1.8,
+          "markerY": 3.3
+        }
+      ],
+      "wireframeElements": [
+        {"type": "rect", "x": 1.6, "y": 1.2, "w": 5.3, "h": 0.4, "text": "수리이력 등록", "fontSize": 14, "bold": true, "color": "1e293b", "fill": "f8fafc"},
+        {"type": "rect", "x": 1.6, "y": 1.7, "w": 5.3, "h": 0.35, "fill": "FFFFFF", "text": "설비 *         FM-001 포밍기 1호 ▼", "fontSize": 8, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 2.15, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "수리일 *       2026-03-12", "fontSize": 8, "color": "1e293b"},
+        {"type": "rect", "x": 4.3, "y": 2.15, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "보전구분 *     ● 사내  ○ 외주", "fontSize": 8, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 2.6, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "수리시간       2.0 시간", "fontSize": 8, "color": "1e293b"},
+        {"type": "rect", "x": 4.3, "y": 2.6, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "수리비용       150,000 원", "fontSize": 8, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 3.05, "w": 2.5, "h": 0.35, "fill": "FFFFFF", "text": "수리자         김철수 ▼", "fontSize": 8, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 3.5, "w": 5.3, "h": 1.0, "fill": "FFFFFF", "text": "수리내용\n유압호스 노후로 인한 교체 작업.\n기존 호스 균열 발견, 동일 규격 신품으로 교체 완료.\n압력 테스트 정상 확인.", "fontSize": 8, "color": "1e293b"},
+        {"type": "rect", "x": 5.4, "y": 4.7, "w": 0.7, "h": 0.3, "fill": "0d9488", "text": "저장", "fontSize": 9, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 6.2, "y": 4.7, "w": 0.7, "h": 0.3, "fill": "64748b", "text": "취소", "fontSize": 9, "color": "FFFFFF"}
+      ]
+    },
+    {
+      "taskName": "Import",
+      "route": "/equipment/import",
+      "screenName": "엑셀 Import",
+      "screenId": "EQP_009",
+      "descriptions": [
+        {
+          "title": "파일 업로드",
+          "content": "엑셀 파일(.xlsx) 드래그&드롭 또는 파일 선택. 업로드 후 자동으로 미리보기 단계로 전환",
+          "markerX": 1.8,
+          "markerY": 1.8
+        },
+        {
+          "title": "미리보기 테이블",
+          "content": "파싱된 데이터를 테이블로 표시. 한글/영문 헤더 자동 매핑. 오류 행 빨간색 표시. 이미지(Drawing) 자동 추출 표시",
+          "markerX": 1.8,
+          "markerY": 2.7
+        },
+        {
+          "title": "중복 처리 옵션",
+          "content": "동일 설비코드 존재 시: 건너뜀(skip) 또는 덮어쓰기(overwrite) 선택. 라디오 버튼",
+          "markerX": 1.8,
+          "markerY": 4.2
+        },
+        {
+          "title": "Import 실행",
+          "content": "Import 실행 버튼 클릭 시 일괄 등록. 결과 요약(성공/실패/건너뜀 건수) 표시",
+          "markerX": 5.8,
+          "markerY": 4.2
+        }
+      ],
+      "wireframeElements": [
+        {"type": "rect", "x": 1.6, "y": 1.2, "w": 5.3, "h": 0.4, "text": "엑셀 Import", "fontSize": 14, "bold": true, "color": "1e293b", "fill": "f8fafc"},
+        {"type": "rect", "x": 1.6, "y": 1.7, "w": 5.3, "h": 0.8, "fill": "f1f5f9", "text": "📁 엑셀 파일을 드래그하거나 클릭하여 선택하세요\n(.xlsx 형식, 최대 10MB)", "fontSize": 9, "color": "64748b"},
+        {"type": "rect", "x": 1.6, "y": 2.6, "w": 5.3, "h": 0.3, "fill": "1e293b", "text": "설비코드 | 설비명 | 유형 | 라인 | 상태 | 구입일 | 이미지", "fontSize": 7, "color": "FFFFFF", "bold": true},
+        {"type": "rect", "x": 1.6, "y": 2.9, "w": 5.3, "h": 0.3, "fill": "FFFFFF", "text": "FM-006 | 포밍기 6호 | 포밍기 | 스라트 | 가동 | 2026-01 | [img]", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 3.2, "w": 5.3, "h": 0.3, "fill": "f8fafc", "text": "MS-005 | 미싱기 5호 | 미싱기 | 스크린 | 가동 | 2025-11 | [img]", "fontSize": 7, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 3.5, "w": 5.3, "h": 0.3, "fill": "fef2f2", "text": "FM-001 | 포밍기 1호 | 포밍기 | 스라트 | 가동 | 2023-05 | - (중복!)", "fontSize": 7, "color": "dc2626"},
+        {"type": "rect", "x": 1.6, "y": 3.9, "w": 3.0, "h": 0.35, "fill": "f1f5f9", "text": "중복 처리:  ● 건너뜀(skip)  ○ 덮어쓰기(overwrite)", "fontSize": 8, "color": "1e293b"},
+        {"type": "rect", "x": 1.6, "y": 4.35, "w": 3.0, "h": 0.3, "text": "총 3건 | 신규: 2건 | 중복: 1건 | 오류: 0건", "fontSize": 8, "color": "64748b"},
+        {"type": "rect", "x": 5.8, "y": 4.35, "w": 1.0, "h": 0.3, "fill": "0d9488", "text": "Import 실행", "fontSize": 8, "color": "FFFFFF", "bold": true}
+      ]
+    }
+  ]
+}
diff --git a/features/sales/demo-tenant-policy.md b/features/sales/demo-tenant-policy.md
index 308e202..ff0ff1b 100644
--- a/features/sales/demo-tenant-policy.md
+++ b/features/sales/demo-tenant-policy.md
@@ -1,369 +1,369 @@
-# 영업파트너 데모 테넌트 정책
-
-> **작성일**: 2026-03-13
-> **상태**: 설계 확정
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-영업파트너가 SAM 시스템을 직접 체험하고, 잠재 고객에게 실제 화면을 시연하여 계약 전환율을 높인다.
-
-### 1.2 핵심 원칙
-
-- 영업파트너에게 "보여줄 수 있는 무기"를 제공한다
-- 고객이 직접 체험하여 의사결정을 촉진한다
-- 체험 데이터를 정식 테넌트로 전환하여 Lock-in 효과를 만든다
-
-### 1.3 현황 및 문제점
-
-| 항목 | 현재 상태 | 문제 |
-|------|----------|------|
-| 파트너 영업 도구 | 수당 시뮬레이터(`/price/`)만 존재 | 고객에게 실제 화면을 보여줄 수 없음 |
-| Trial 상태 | `subscriptions` 모델에 정의만 됨 | 활성화 로직 미구현 |
-| 데모 환경 | 없음 | 파트너가 SAM을 직접 체험하지 못하고 영업함 |
-| 고객 설득 | 제안서 + 가격표만 제공 | "보여줄 수 없는 2천만원짜리 솔루션" → 전환율 저하 |
-
----
-
-## 2. 데모 테넌트 전략 (3-Tier)
-
-### 2.1 티어 구조
-
-```
-┌─────────────────────────────────────────────────────────────────────┐
-│                    SAM 데모 프로그램 3-Tier                          │
-├──────────────┬──────────────────┬───────────────────────────────────┤
-│  Tier 1      │  Tier 2          │  Tier 3                          │
-│  쇼케이스    │  파트너 데모     │  고객 체험                        │
-│  (공용)      │  (파트너별 1개)  │  (영업건별)                       │
-├──────────────┼──────────────────┼───────────────────────────────────┤
-│ 읽기 전용    │ 풀 기능 체험     │ 고객 맞춤 데모                    │
-│ 샘플 데이터  │ 샘플+직접 입력   │ 고객 업종 데이터                  │
-│ 기간 제한 X  │ 파트너 활동 중   │ 30일 제한                        │
-│ URL 1개 공유 │ 파트너 로그인    │ 고객 직접 로그인                  │
-└──────────────┴──────────────────┴───────────────────────────────────┘
-```
-
-### 2.2 Tier 1: 쇼케이스 (공용 데모)
-
-**목적**: 누구나 SAM이 어떤 시스템인지 3분 안에 파악
-
-| 항목 | 내용 |
-|------|------|
-| **대상** | 모든 방문자, 파트너 후보, 잠재 고객 |
-| **접근** | 공개 URL (예: `demo.codebridge-x.com`) |
-| **계정** | 게스트 계정 자동 로그인 (ID/PW 없음) |
-| **데이터** | 제조업 샘플 데이터 (가상 회사 "데모제조") |
-| **기능** | 읽기 전용 — 조회, 검색, 리포트 확인만 가능 |
-| **리셋** | 매일 자정 자동 리셋 (Scheduler) |
-| **기간** | 무제한 |
-| **비용** | 없음 (마케팅 비용) |
-
-**포함 샘플 데이터**:
-- 품목 50개, 거래처 20개, 견적 10건, 수주 15건
-- 생산계획 5건, 출하 10건
-- 직원 10명, 부서 3개
-- 최근 3개월 매출/생산 데이터 (차트용)
-
-**활용 시나리오**:
-```
-파트너: "SAM이 어떤 시스템인지 보여드리겠습니다"
-       → 스마트폰/태블릿으로 demo.codebridge-x.com 접속
-       → 실시간 화면 시연 (3~5분)
-       → "이런 시스템을 귀사 맞춤으로 구축해드립니다"
-```
-
-### 2.3 Tier 2: 파트너 데모 테넌트 (파트너별 전용)
-
-**목적**: 파트너가 SAM을 직접 사용해보고, 고객 영업 시 맞춤 시연 가능
-
-| 항목 | 내용 |
-|------|------|
-| **대상** | 승인된 영업파트너 (status=`active`) |
-| **생성 시점** | 파트너 승인 시 자동 생성 |
-| **계정** | 파트너 본인 계정으로 로그인 |
-| **데이터** | 업종별 샘플 데이터 프리셋 + 직접 입력 가능 |
-| **기능** | 전체 기능 사용 가능 (일부 제한) |
-| **리셋** | 월 1회 자동 리셋 또는 파트너 요청 시 수동 리셋 |
-| **기간** | 파트너 활동 기간 동안 유지 |
-| **비용** | 없음 (파트너 지원) |
-
-**기능 제한**:
-
-| 기능 | 사용 가능 | 제한 사항 |
-|------|:---------:|----------|
-| 품목/거래처 관리 | ✅ | 최대 100개 |
-| 견적/수주/출하 | ✅ | 최대 50건 |
-| 생산관리 | ✅ | 최대 30건 |
-| 사용자 초대 | ✅ | 최대 5명 |
-| 리포트/통계 | ✅ | 제한 없음 |
-| 바로빌 연동 | ❌ | 실제 금융 연동 차단 |
-| 파일 저장 | ✅ | 최대 1GB |
-| AI 토큰 | ✅ | 월 10만 토큰 |
-
-**업종별 샘플 데이터 프리셋**:
-
-| 프리셋 | 포함 데이터 | 대상 고객 |
-|--------|-----------|----------|
-| 제조업 기본 | 원자재→생산→출하 흐름 | 일반 제조업체 |
-| 블라인드/스크린 | 커튼/블라인드 품목 + 시공 | 인테리어 업체 |
-| 시공/건설 | 공사관리 + 자재 | 건설/시공 업체 |
-| 유통/도소매 | 입출고 + 재고 | 유통 업체 |
-
-### 2.4 Tier 3: 고객 체험 테넌트 (영업건별)
-
-**목적**: 계약 직전 고객이 자기 데이터로 직접 체험하여 의사결정 촉진
-
-| 항목 | 내용 |
-|------|------|
-| **대상** | 계약 검토 단계의 잠재 고객 |
-| **생성** | 파트너가 Sales 시스템에서 요청 → 본사 승인 |
-| **계정** | 고객 담당자 이메일로 초대 |
-| **데이터** | 고객이 직접 입력하거나 CSV 임포트 |
-| **기능** | Tier 2와 동일한 제한 |
-| **기간** | 30일 (1회 연장 가능, 최대 60일) |
-| **비용** | 없음 (영업 비용) |
-| **전환** | 계약 시 → 데모 데이터를 정식 테넌트로 마이그레이션 가능 |
-
-**핵심 가치 — "체험 데이터 → 정식 전환" 마이그레이션**:
-
-```
-고객 체험 (30일)
-  ├── 품목 등록, 거래처 등록, 견적 작성 체험
-  ├── "이미 입력한 데이터가 있으니 계약하면 바로 쓸 수 있다"
-  └── 계약 전환 시 → 데모 데이터를 정식 테넌트로 이관
-                    → Lock-in 효과 + 온보딩 시간 단축
-```
-
----
-
-## 3. 기술 구현 방안
-
-### 3.1 데이터 모델 변경
-
-```sql
--- tenants 테이블 확장
-ALTER TABLE tenants ADD COLUMN tenant_type ENUM('production', 'demo_showcase', 'demo_partner', 'demo_trial') DEFAULT 'production';
-ALTER TABLE tenants ADD COLUMN demo_expires_at DATETIME NULL;
-ALTER TABLE tenants ADD COLUMN demo_source_partner_id BIGINT UNSIGNED NULL;
-ALTER TABLE tenants ADD COLUMN demo_preset VARCHAR(50) NULL;
-ALTER TABLE tenants ADD COLUMN demo_limits JSON NULL;
-```
-
-### 3.2 구독 모델 활용
-
-기존 `subscriptions.status`의 `trial` 상태를 활성화:
-
-```
-demo_showcase  → subscription 없음 (무료 공용)
-demo_partner   → subscription.status = 'trial', plan = 'demo_partner'
-demo_trial     → subscription.status = 'trial', plan = 'demo_trial'
-                 expires_at = created_at + 30 days
-```
-
-### 3.3 제한 적용 미들웨어
-
-```php
-// DemoLimitMiddleware
-class DemoLimitMiddleware
-{
-    public function handle($request, Closure $next)
-    {
-        $tenant = currentTenant();
-
-        if ($tenant->isDemoTenant()) {
-            // 1. 기간 만료 체크
-            if ($tenant->demo_expires_at && now()->gt($tenant->demo_expires_at)) {
-                return response()->json(['error' => '체험 기간이 만료되었습니다.'], 403);
-            }
-
-            // 2. 수량 제한 체크
-            $limits = $tenant->demo_limits;
-
-            // 3. 금지 기능 체크 (바로빌 등 외부 연동)
-            if ($this->isBlockedFeature($request)) {
-                return response()->json(['error' => '데모에서 사용할 수 없는 기능입니다.'], 403);
-            }
-        }
-
-        return $next($request);
-    }
-}
-```
-
-### 3.4 샘플 데이터 시더 (프리셋별)
-
-```php
-// DemoDataSeeder — 테넌트 생성 시 호출
-class DemoDataSeeder
-{
-    public function seed(Tenant $tenant, string $preset = 'manufacturing')
-    {
-        $presets = [
-            'manufacturing' => ManufacturingPreset::class,
-            'blinds'        => BlindsPreset::class,
-            'construction'  => ConstructionPreset::class,
-            'distribution'  => DistributionPreset::class,
-        ];
-
-        $presets[$preset]::seed($tenant);
-    }
-}
-```
-
-### 3.5 데모 → 정식 전환 프로세스
-
-```
-[Tier 3 체험 테넌트]
-    ↓ 계약 체결
-[전환 프로세스]
-    1. tenant_type = 'production' 변경
-    2. demo_limits = NULL (제한 해제)
-    3. demo_expires_at = NULL
-    4. subscription → status='active', plan='starter'/'business'
-    5. 기존 데이터 유지 (마이그레이션 불필요)
-    6. 추가 기능 활성화 (바로빌 등 외부 연동)
-```
-
----
-
-## 4. 영업 지원 도구 연계
-
-### 4.1 Sales 시스템 연동
-
-| 기능 | 설명 | API |
-|------|------|-----|
-| 데모 테넌트 요청 | 파트너가 고객 체험 테넌트 생성 요청 | `POST /api/demo-tenants` |
-| 데모 현황 조회 | 내가 생성한 데모 테넌트 목록 | `GET /api/demo-tenants` |
-| 데모 리셋 | 파트너 데모 데이터 초기화 | `POST /api/demo-tenants/{id}/reset` |
-| 체험 연장 | 고객 체험 기간 연장 요청 | `POST /api/demo-tenants/{id}/extend` |
-| 전환 요청 | 체험 → 정식 전환 요청 | `POST /api/demo-tenants/{id}/convert` |
-
-### 4.2 파트너 대시보드 지표
-
-```
-┌──────────────────────────────────────────────────────┐
-│  내 데모 현황                                         │
-├──────────────┬──────────────┬────────────────────────┤
-│ 파트너 데모   │ 고객 체험     │ 전환율                 │
-│ 1개 (활성)   │ 3개 (진행중)  │ 40% (2/5)            │
-│              │ 1개 (만료)    │                       │
-├──────────────┴──────────────┴────────────────────────┤
-│ 최근 체험 활동                                        │
-│ - [데모제조A] 3시간 전 견적서 3건 작성                  │
-│ - [시공업체B] 1일 전 품목 45개 등록                     │
-│ - [유통사C] 5일 전 마지막 접속 (비활성 경고)             │
-└──────────────────────────────────────────────────────┘
-```
-
----
-
-## 5. 영업 프로세스 통합
-
-### 5.1 데모 활용 영업 플로우
-
-```
-1단계: 초기 접촉
-   └── Tier 1 쇼케이스 URL 공유 (3분 시연)
-   └── "이런 시스템입니다" — 관심 유발
-
-2단계: 심층 상담
-   └── 파트너 Tier 2 데모로 고객 업종 맞춤 시연 (30분)
-   └── 프리셋 데이터로 실제 업무 흐름 보여주기
-   └── 가격 시뮬레이터로 견적 제시
-
-3단계: 고객 체험 (의사결정 촉진)
-   └── Tier 3 고객 체험 테넌트 생성 (30일)
-   └── 고객이 직접 데이터 입력하며 체험
-   └── 파트너가 체험 활동 모니터링
-   └── "이미 입력한 데이터 살려드립니다" — 전환 유도
-
-4단계: 계약 전환
-   └── 체험 데이터 → 정식 테넌트로 전환
-   └── 온보딩 기간 단축 (이미 익숙함)
-   └── 수당 정산 시작
-```
-
-### 5.2 KPI 및 전환 추적
-
-| 지표 | 측정 대상 | 목표 |
-|------|----------|------|
-| 데모 요청 수 | 파트너별 월간 Tier 3 생성 수 | 파트너당 3건/월 |
-| 체험 활성도 | 고객 로그인 횟수, 데이터 입력량 | 주 3회 이상 접속 |
-| 체험→계약 전환율 | Tier 3 → 정식 계약 비율 | 30% 이상 |
-| 평균 전환 기간 | 체험 시작 → 계약 체결 일수 | 21일 이내 |
-| 데모 비활성 알림 | 7일 미접속 고객 자동 알림 | 파트너에게 팔로업 유도 |
-
----
-
-## 6. 비용 및 리소스
-
-### 6.1 인프라 비용
-
-| 항목 | Tier 1 (1개) | Tier 2 (파트너 N개) | Tier 3 (건별) |
-|------|:-----------:|:------------------:|:------------:|
-| DB 용량 | ~50MB | ~100MB x N | ~100MB x 건 |
-| 파일 저장 | 고정 | 1GB x N | 1GB x 건 |
-| AI 토큰 | 없음 | 10만/월 x N | 10만/30일 x 건 |
-| 월 예상 비용 | ~0원 | ~5천원 x N | ~5천원 x 건 |
-
-### 6.2 개발 공수
-
-| 작업 | 우선순위 | 규모 |
-|------|:-------:|------|
-| `tenant_type` 컬럼 + 마이그레이션 | 🔴 필수 | 소 |
-| `DemoLimitMiddleware` | 🔴 필수 | 중 |
-| 샘플 데이터 프리셋 (제조업 1종) | 🔴 필수 | 중 |
-| Tier 1 쇼케이스 자동 리셋 스케줄러 | 🔴 필수 | 소 |
-| 파트너 승인 시 Tier 2 자동 생성 | 🟡 중요 | 소 |
-| Tier 3 생성/만료/전환 API | 🟡 중요 | 중 |
-| Sales 대시보드 데모 현황 UI | 🟡 중요 | 중 |
-| 추가 프리셋 (블라인드/시공/유통) | 🟢 권장 | 중 |
-| 체험 활동 모니터링 + 알림 | 🟢 권장 | 중 |
-| 데모 → 정식 데이터 전환 로직 | 🟢 권장 | 소 |
-
----
-
-## 7. 단계별 실행 로드맵
-
-```
-Phase 1 (즉시) ─────────────────────────────────────
-  ✅ Tier 1 쇼케이스: 공용 데모 테넌트 수동 생성
-  ✅ 샘플 데이터 수동 입력 (제조업 기본)
-  ✅ demo.codebridge-x.com 도메인 매핑
-  → 파트너에게 즉시 공유 가능한 URL 확보
-
-Phase 2 (자동화) ───────────────────────────────────
-  ✅ tenant_type 컬럼 + DemoLimitMiddleware
-  ✅ Tier 2 파트너 데모 자동 생성
-  ✅ 샘플 데이터 시더 (프리셋 1종)
-  ✅ 일일 리셋 스케줄러
-
-Phase 3 (영업 연계) ────────────────────────────────
-  ✅ Tier 3 고객 체험 생성/관리 API
-  ✅ Sales 대시보드 연동
-  ✅ 체험 → 정식 전환 프로세스
-  ✅ 활동 모니터링 + 비활성 알림
-
-Phase 4 (고도화) ───────────────────────────────────
-  ✅ 추가 업종 프리셋
-  ✅ 전환율 분석 대시보드
-  ✅ A/B 테스트 (데모 제공 vs 미제공 전환율 비교)
-```
-
----
-
-## 관련 문서
-
-- [features/sales/README.md](README.md) — 영업 관리 모듈 전체
-- [features/sales/partners.md](partners.md) — 파트너 관리 기능
-- [rules/customer-pricing.md](../../rules/customer-pricing.md) — 고객 요금표
-- [rules/partner-commission.md](../../rules/partner-commission.md) — 영업파트너 수당 체계
-- [features/settlement/subscriptions.md](../settlement/subscriptions.md) — 구독 관리
-
----
-
-**최종 업데이트**: 2026-03-13
+# 영업파트너 데모 테넌트 정책
+
+> **작성일**: 2026-03-13
+> **상태**: 설계 확정
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+영업파트너가 SAM 시스템을 직접 체험하고, 잠재 고객에게 실제 화면을 시연하여 계약 전환율을 높인다.
+
+### 1.2 핵심 원칙
+
+- 영업파트너에게 "보여줄 수 있는 무기"를 제공한다
+- 고객이 직접 체험하여 의사결정을 촉진한다
+- 체험 데이터를 정식 테넌트로 전환하여 Lock-in 효과를 만든다
+
+### 1.3 현황 및 문제점
+
+| 항목 | 현재 상태 | 문제 |
+|------|----------|------|
+| 파트너 영업 도구 | 수당 시뮬레이터(`/price/`)만 존재 | 고객에게 실제 화면을 보여줄 수 없음 |
+| Trial 상태 | `subscriptions` 모델에 정의만 됨 | 활성화 로직 미구현 |
+| 데모 환경 | 없음 | 파트너가 SAM을 직접 체험하지 못하고 영업함 |
+| 고객 설득 | 제안서 + 가격표만 제공 | "보여줄 수 없는 2천만원짜리 솔루션" → 전환율 저하 |
+
+---
+
+## 2. 데모 테넌트 전략 (3-Tier)
+
+### 2.1 티어 구조
+
+```
+┌─────────────────────────────────────────────────────────────────────┐
+│                    SAM 데모 프로그램 3-Tier                          │
+├──────────────┬──────────────────┬───────────────────────────────────┤
+│  Tier 1      │  Tier 2          │  Tier 3                          │
+│  쇼케이스    │  파트너 데모     │  고객 체험                        │
+│  (공용)      │  (파트너별 1개)  │  (영업건별)                       │
+├──────────────┼──────────────────┼───────────────────────────────────┤
+│ 읽기 전용    │ 풀 기능 체험     │ 고객 맞춤 데모                    │
+│ 샘플 데이터  │ 샘플+직접 입력   │ 고객 업종 데이터                  │
+│ 기간 제한 X  │ 파트너 활동 중   │ 30일 제한                        │
+│ URL 1개 공유 │ 파트너 로그인    │ 고객 직접 로그인                  │
+└──────────────┴──────────────────┴───────────────────────────────────┘
+```
+
+### 2.2 Tier 1: 쇼케이스 (공용 데모)
+
+**목적**: 누구나 SAM이 어떤 시스템인지 3분 안에 파악
+
+| 항목 | 내용 |
+|------|------|
+| **대상** | 모든 방문자, 파트너 후보, 잠재 고객 |
+| **접근** | 공개 URL (예: `demo.codebridge-x.com`) |
+| **계정** | 게스트 계정 자동 로그인 (ID/PW 없음) |
+| **데이터** | 제조업 샘플 데이터 (가상 회사 "데모제조") |
+| **기능** | 읽기 전용 — 조회, 검색, 리포트 확인만 가능 |
+| **리셋** | 매일 자정 자동 리셋 (Scheduler) |
+| **기간** | 무제한 |
+| **비용** | 없음 (마케팅 비용) |
+
+**포함 샘플 데이터**:
+- 품목 50개, 거래처 20개, 견적 10건, 수주 15건
+- 생산계획 5건, 출하 10건
+- 직원 10명, 부서 3개
+- 최근 3개월 매출/생산 데이터 (차트용)
+
+**활용 시나리오**:
+```
+파트너: "SAM이 어떤 시스템인지 보여드리겠습니다"
+       → 스마트폰/태블릿으로 demo.codebridge-x.com 접속
+       → 실시간 화면 시연 (3~5분)
+       → "이런 시스템을 귀사 맞춤으로 구축해드립니다"
+```
+
+### 2.3 Tier 2: 파트너 데모 테넌트 (파트너별 전용)
+
+**목적**: 파트너가 SAM을 직접 사용해보고, 고객 영업 시 맞춤 시연 가능
+
+| 항목 | 내용 |
+|------|------|
+| **대상** | 승인된 영업파트너 (status=`active`) |
+| **생성 시점** | 파트너 승인 시 자동 생성 |
+| **계정** | 파트너 본인 계정으로 로그인 |
+| **데이터** | 업종별 샘플 데이터 프리셋 + 직접 입력 가능 |
+| **기능** | 전체 기능 사용 가능 (일부 제한) |
+| **리셋** | 월 1회 자동 리셋 또는 파트너 요청 시 수동 리셋 |
+| **기간** | 파트너 활동 기간 동안 유지 |
+| **비용** | 없음 (파트너 지원) |
+
+**기능 제한**:
+
+| 기능 | 사용 가능 | 제한 사항 |
+|------|:---------:|----------|
+| 품목/거래처 관리 | ✅ | 최대 100개 |
+| 견적/수주/출하 | ✅ | 최대 50건 |
+| 생산관리 | ✅ | 최대 30건 |
+| 사용자 초대 | ✅ | 최대 5명 |
+| 리포트/통계 | ✅ | 제한 없음 |
+| 바로빌 연동 | ❌ | 실제 금융 연동 차단 |
+| 파일 저장 | ✅ | 최대 1GB |
+| AI 토큰 | ✅ | 월 10만 토큰 |
+
+**업종별 샘플 데이터 프리셋**:
+
+| 프리셋 | 포함 데이터 | 대상 고객 |
+|--------|-----------|----------|
+| 제조업 기본 | 원자재→생산→출하 흐름 | 일반 제조업체 |
+| 블라인드/스크린 | 커튼/블라인드 품목 + 시공 | 인테리어 업체 |
+| 시공/건설 | 공사관리 + 자재 | 건설/시공 업체 |
+| 유통/도소매 | 입출고 + 재고 | 유통 업체 |
+
+### 2.4 Tier 3: 고객 체험 테넌트 (영업건별)
+
+**목적**: 계약 직전 고객이 자기 데이터로 직접 체험하여 의사결정 촉진
+
+| 항목 | 내용 |
+|------|------|
+| **대상** | 계약 검토 단계의 잠재 고객 |
+| **생성** | 파트너가 Sales 시스템에서 요청 → 본사 승인 |
+| **계정** | 고객 담당자 이메일로 초대 |
+| **데이터** | 고객이 직접 입력하거나 CSV 임포트 |
+| **기능** | Tier 2와 동일한 제한 |
+| **기간** | 30일 (1회 연장 가능, 최대 60일) |
+| **비용** | 없음 (영업 비용) |
+| **전환** | 계약 시 → 데모 데이터를 정식 테넌트로 마이그레이션 가능 |
+
+**핵심 가치 — "체험 데이터 → 정식 전환" 마이그레이션**:
+
+```
+고객 체험 (30일)
+  ├── 품목 등록, 거래처 등록, 견적 작성 체험
+  ├── "이미 입력한 데이터가 있으니 계약하면 바로 쓸 수 있다"
+  └── 계약 전환 시 → 데모 데이터를 정식 테넌트로 이관
+                    → Lock-in 효과 + 온보딩 시간 단축
+```
+
+---
+
+## 3. 기술 구현 방안
+
+### 3.1 데이터 모델 변경
+
+```sql
+-- tenants 테이블 확장
+ALTER TABLE tenants ADD COLUMN tenant_type ENUM('production', 'demo_showcase', 'demo_partner', 'demo_trial') DEFAULT 'production';
+ALTER TABLE tenants ADD COLUMN demo_expires_at DATETIME NULL;
+ALTER TABLE tenants ADD COLUMN demo_source_partner_id BIGINT UNSIGNED NULL;
+ALTER TABLE tenants ADD COLUMN demo_preset VARCHAR(50) NULL;
+ALTER TABLE tenants ADD COLUMN demo_limits JSON NULL;
+```
+
+### 3.2 구독 모델 활용
+
+기존 `subscriptions.status`의 `trial` 상태를 활성화:
+
+```
+demo_showcase  → subscription 없음 (무료 공용)
+demo_partner   → subscription.status = 'trial', plan = 'demo_partner'
+demo_trial     → subscription.status = 'trial', plan = 'demo_trial'
+                 expires_at = created_at + 30 days
+```
+
+### 3.3 제한 적용 미들웨어
+
+```php
+// DemoLimitMiddleware
+class DemoLimitMiddleware
+{
+    public function handle($request, Closure $next)
+    {
+        $tenant = currentTenant();
+
+        if ($tenant->isDemoTenant()) {
+            // 1. 기간 만료 체크
+            if ($tenant->demo_expires_at && now()->gt($tenant->demo_expires_at)) {
+                return response()->json(['error' => '체험 기간이 만료되었습니다.'], 403);
+            }
+
+            // 2. 수량 제한 체크
+            $limits = $tenant->demo_limits;
+
+            // 3. 금지 기능 체크 (바로빌 등 외부 연동)
+            if ($this->isBlockedFeature($request)) {
+                return response()->json(['error' => '데모에서 사용할 수 없는 기능입니다.'], 403);
+            }
+        }
+
+        return $next($request);
+    }
+}
+```
+
+### 3.4 샘플 데이터 시더 (프리셋별)
+
+```php
+// DemoDataSeeder — 테넌트 생성 시 호출
+class DemoDataSeeder
+{
+    public function seed(Tenant $tenant, string $preset = 'manufacturing')
+    {
+        $presets = [
+            'manufacturing' => ManufacturingPreset::class,
+            'blinds'        => BlindsPreset::class,
+            'construction'  => ConstructionPreset::class,
+            'distribution'  => DistributionPreset::class,
+        ];
+
+        $presets[$preset]::seed($tenant);
+    }
+}
+```
+
+### 3.5 데모 → 정식 전환 프로세스
+
+```
+[Tier 3 체험 테넌트]
+    ↓ 계약 체결
+[전환 프로세스]
+    1. tenant_type = 'production' 변경
+    2. demo_limits = NULL (제한 해제)
+    3. demo_expires_at = NULL
+    4. subscription → status='active', plan='starter'/'business'
+    5. 기존 데이터 유지 (마이그레이션 불필요)
+    6. 추가 기능 활성화 (바로빌 등 외부 연동)
+```
+
+---
+
+## 4. 영업 지원 도구 연계
+
+### 4.1 Sales 시스템 연동
+
+| 기능 | 설명 | API |
+|------|------|-----|
+| 데모 테넌트 요청 | 파트너가 고객 체험 테넌트 생성 요청 | `POST /api/demo-tenants` |
+| 데모 현황 조회 | 내가 생성한 데모 테넌트 목록 | `GET /api/demo-tenants` |
+| 데모 리셋 | 파트너 데모 데이터 초기화 | `POST /api/demo-tenants/{id}/reset` |
+| 체험 연장 | 고객 체험 기간 연장 요청 | `POST /api/demo-tenants/{id}/extend` |
+| 전환 요청 | 체험 → 정식 전환 요청 | `POST /api/demo-tenants/{id}/convert` |
+
+### 4.2 파트너 대시보드 지표
+
+```
+┌──────────────────────────────────────────────────────┐
+│  내 데모 현황                                         │
+├──────────────┬──────────────┬────────────────────────┤
+│ 파트너 데모   │ 고객 체험     │ 전환율                 │
+│ 1개 (활성)   │ 3개 (진행중)  │ 40% (2/5)            │
+│              │ 1개 (만료)    │                       │
+├──────────────┴──────────────┴────────────────────────┤
+│ 최근 체험 활동                                        │
+│ - [데모제조A] 3시간 전 견적서 3건 작성                  │
+│ - [시공업체B] 1일 전 품목 45개 등록                     │
+│ - [유통사C] 5일 전 마지막 접속 (비활성 경고)             │
+└──────────────────────────────────────────────────────┘
+```
+
+---
+
+## 5. 영업 프로세스 통합
+
+### 5.1 데모 활용 영업 플로우
+
+```
+1단계: 초기 접촉
+   └── Tier 1 쇼케이스 URL 공유 (3분 시연)
+   └── "이런 시스템입니다" — 관심 유발
+
+2단계: 심층 상담
+   └── 파트너 Tier 2 데모로 고객 업종 맞춤 시연 (30분)
+   └── 프리셋 데이터로 실제 업무 흐름 보여주기
+   └── 가격 시뮬레이터로 견적 제시
+
+3단계: 고객 체험 (의사결정 촉진)
+   └── Tier 3 고객 체험 테넌트 생성 (30일)
+   └── 고객이 직접 데이터 입력하며 체험
+   └── 파트너가 체험 활동 모니터링
+   └── "이미 입력한 데이터 살려드립니다" — 전환 유도
+
+4단계: 계약 전환
+   └── 체험 데이터 → 정식 테넌트로 전환
+   └── 온보딩 기간 단축 (이미 익숙함)
+   └── 수당 정산 시작
+```
+
+### 5.2 KPI 및 전환 추적
+
+| 지표 | 측정 대상 | 목표 |
+|------|----------|------|
+| 데모 요청 수 | 파트너별 월간 Tier 3 생성 수 | 파트너당 3건/월 |
+| 체험 활성도 | 고객 로그인 횟수, 데이터 입력량 | 주 3회 이상 접속 |
+| 체험→계약 전환율 | Tier 3 → 정식 계약 비율 | 30% 이상 |
+| 평균 전환 기간 | 체험 시작 → 계약 체결 일수 | 21일 이내 |
+| 데모 비활성 알림 | 7일 미접속 고객 자동 알림 | 파트너에게 팔로업 유도 |
+
+---
+
+## 6. 비용 및 리소스
+
+### 6.1 인프라 비용
+
+| 항목 | Tier 1 (1개) | Tier 2 (파트너 N개) | Tier 3 (건별) |
+|------|:-----------:|:------------------:|:------------:|
+| DB 용량 | ~50MB | ~100MB x N | ~100MB x 건 |
+| 파일 저장 | 고정 | 1GB x N | 1GB x 건 |
+| AI 토큰 | 없음 | 10만/월 x N | 10만/30일 x 건 |
+| 월 예상 비용 | ~0원 | ~5천원 x N | ~5천원 x 건 |
+
+### 6.2 개발 공수
+
+| 작업 | 우선순위 | 규모 |
+|------|:-------:|------|
+| `tenant_type` 컬럼 + 마이그레이션 | 🔴 필수 | 소 |
+| `DemoLimitMiddleware` | 🔴 필수 | 중 |
+| 샘플 데이터 프리셋 (제조업 1종) | 🔴 필수 | 중 |
+| Tier 1 쇼케이스 자동 리셋 스케줄러 | 🔴 필수 | 소 |
+| 파트너 승인 시 Tier 2 자동 생성 | 🟡 중요 | 소 |
+| Tier 3 생성/만료/전환 API | 🟡 중요 | 중 |
+| Sales 대시보드 데모 현황 UI | 🟡 중요 | 중 |
+| 추가 프리셋 (블라인드/시공/유통) | 🟢 권장 | 중 |
+| 체험 활동 모니터링 + 알림 | 🟢 권장 | 중 |
+| 데모 → 정식 데이터 전환 로직 | 🟢 권장 | 소 |
+
+---
+
+## 7. 단계별 실행 로드맵
+
+```
+Phase 1 (즉시) ─────────────────────────────────────
+  ✅ Tier 1 쇼케이스: 공용 데모 테넌트 수동 생성
+  ✅ 샘플 데이터 수동 입력 (제조업 기본)
+  ✅ demo.codebridge-x.com 도메인 매핑
+  → 파트너에게 즉시 공유 가능한 URL 확보
+
+Phase 2 (자동화) ───────────────────────────────────
+  ✅ tenant_type 컬럼 + DemoLimitMiddleware
+  ✅ Tier 2 파트너 데모 자동 생성
+  ✅ 샘플 데이터 시더 (프리셋 1종)
+  ✅ 일일 리셋 스케줄러
+
+Phase 3 (영업 연계) ────────────────────────────────
+  ✅ Tier 3 고객 체험 생성/관리 API
+  ✅ Sales 대시보드 연동
+  ✅ 체험 → 정식 전환 프로세스
+  ✅ 활동 모니터링 + 비활성 알림
+
+Phase 4 (고도화) ───────────────────────────────────
+  ✅ 추가 업종 프리셋
+  ✅ 전환율 분석 대시보드
+  ✅ A/B 테스트 (데모 제공 vs 미제공 전환율 비교)
+```
+
+---
+
+## 관련 문서
+
+- [features/sales/README.md](README.md) — 영업 관리 모듈 전체
+- [features/sales/partners.md](partners.md) — 파트너 관리 기능
+- [rules/customer-pricing.md](../../rules/customer-pricing.md) — 고객 요금표
+- [rules/partner-commission.md](../../rules/partner-commission.md) — 영업파트너 수당 체계
+- [features/settlement/subscriptions.md](../settlement/subscriptions.md) — 구독 관리
+
+---
+
+**최종 업데이트**: 2026-03-13
diff --git a/features/sales/demo-tenant-usage-guide.md b/features/sales/demo-tenant-usage-guide.md
index 89537f4..273bb97 100644
--- a/features/sales/demo-tenant-usage-guide.md
+++ b/features/sales/demo-tenant-usage-guide.md
@@ -1,340 +1,340 @@
-# 데모 테넌트 사용 가이드
-
-> **작성일**: 2026-03-13
-> **상태**: 운영 중
-> **대상**: 영업파트너, 관리자
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-영업파트너가 고객에게 SAM 시스템을 직접 체험할 수 있는 데모 환경을 제공하고 관리하는 방법을 안내한다.
-
-### 1.2 데모 유형 (3-Tier)
-
-| 티어 | 유형 | 대상 | 기간 | 특징 |
-|------|------|------|------|------|
-| Tier 1 | 쇼케이스 | 전체 공유 | 무제한 | 읽기 전용, 매일 자동 리셋 |
-| Tier 2 | 파트너 데모 | 파트너별 1개 | 파트너 활동 중 | 전체 기능 체험 가능 |
-| Tier 3 | 고객 체험 | 영업건별 생성 | 30일 (연장 가능) | 고객 직접 로그인, 정식 전환 가능 |
-
-> **Tier 3 (고객 체험)**이 가장 자주 사용하는 기능이다. 이 문서는 Tier 3 중심으로 설명한다.
-
----
-
-## 2. 고객 체험 테넌트 생성
-
-### 2.1 Sales 앱에서 생성
-
-Sales 앱의 데모 관리 화면에서 다음 정보를 입력하여 생성한다:
-
-| 항목 | 필수 | 설명 |
-|------|:----:|------|
-| 회사명 | O | 고객사 이름 (예: "테스트블라인드") |
-| 이메일 | O | 고객 담당자 이메일 |
-| 체험 기간 | - | 7~60일, 기본 30일 |
-| 프리셋 | - | `manufacturing` 선택 시 샘플 데이터 자동 생성 |
-
-### 2.2 프리셋 데이터 (manufacturing)
-
-프리셋을 선택하면 고객이 빈 화면이 아닌 실제 데이터가 입력된 상태에서 체험을 시작한다:
-
-| 데이터 | 건수 | 내용 |
-|--------|------|------|
-| 부서 | 6개 | 경영지원, 영업, 생산, 품질, 구매, 물류 |
-| 거래처 | 10개 | 다양한 업종의 샘플 거래처 |
-| 품목 | 20개 | 제품 10 + 자재 10 |
-| 견적 | 5건 | 다양한 상태의 견적서 |
-| 수주 | 8건 | 확정/진행 중/완료 수주 |
-| 대시보드 통계 | 90일 | 매출/생산 차트용 일간 통계 |
-
-### 2.3 API 직접 호출 (개발자용)
-
-```
-POST /api/v1/demo-tenants
-```
-
-```json
-{
-  "company_name": "테스트블라인드",
-  "email": "customer@example.com",
-  "duration_days": 30,
-  "preset": "manufacturing"
-}
-```
-
-**응답 예시:**
-
-```json
-{
-  "success": true,
-  "message": "데모 테넌트가 생성되었습니다.",
-  "data": {
-    "tenant_id": 292,
-    "company_name": "테스트블라인드",
-    "tenant_type": "DEMO_TRIAL",
-    "demo_expires_at": "2026-04-12",
-    "admin_email": "customer@example.com"
-  }
-}
-```
-
----
-
-## 3. 데모 테넌트 관리
-
-### 3.1 목록 조회
-
-내가 생성한 데모 테넌트 목록을 확인한다.
-
-```
-GET /api/v1/demo-tenants
-```
-
-### 3.2 상세 조회
-
-특정 데모 테넌트의 상세 정보를 확인한다.
-
-```
-GET /api/v1/demo-tenants/{id}
-```
-
-### 3.3 데이터 리셋
-
-고객이 데이터를 지저분하게 만들었을 때 초기 상태로 복원한다. 프리셋 데이터가 다시 생성된다.
-
-```
-POST /api/v1/demo-tenants/{id}/reset
-```
-
-> 리셋은 기존 데이터를 모두 삭제하고 프리셋을 다시 시딩한다. 고객이 직접 입력한 데이터도 삭제된다.
-
-### 3.4 체험 기간 연장
-
-고객이 추가 체험을 원할 때 기간을 연장한다.
-
-```
-POST /api/v1/demo-tenants/{id}/extend
-```
-
-```json
-{
-  "days": 14
-}
-```
-
-> 기본 14일 연장. 연장은 1회만 가능하다.
-
-### 3.5 정식 전환
-
-고객이 계약을 결정하면 데모 테넌트를 정식 테넌트로 전환한다.
-
-```
-POST /api/v1/demo-tenants/{id}/convert
-```
-
-**전환 시 변경 사항:**
-
-| 항목 | 전환 전 | 전환 후 |
-|------|---------|---------|
-| 테넌트 유형 | `DEMO_TRIAL` | `STD` (정식) |
-| 만료일 | 30일 제한 | 제한 없음 |
-| 기능 제한 | 바로빌 등 외부 연동 차단 | 전체 기능 사용 |
-| 데이터 | 그대로 유지 | 그대로 유지 |
-
-> 고객이 체험 중 입력한 데이터가 정식 환경에 그대로 이어진다. 데이터 재입력이 불필요하다.
-
----
-
-## 4. 현황 분석 (관리자용)
-
-### 4.1 대시보드 요약
-
-전체 데모 현황을 한눈에 확인한다.
-
-```
-GET /api/v1/demo-analytics/summary
-```
-
-**제공 정보:**
-
-- 전환율 퍼널 (체험 → 활성 → 만료 → 전환)
-- 전체 전환율 (%)
-- 평균 전환 기간 (일)
-- 비활성 테넌트 수 (7일 이상 활동 없음)
-- 유형별 데모 수 (쇼케이스/파트너/체험)
-
-### 4.2 전환율 퍼널
-
-전체 또는 파트너별 전환율을 분석한다.
-
-```
-GET /api/v1/demo-analytics/conversion-funnel
-GET /api/v1/demo-analytics/conversion-funnel?partner_id=5
-```
-
-**응답 예시:**
-
-```json
-{
-  "funnel": {
-    "total_trials": 15,
-    "active_trials": 8,
-    "expired_trials": 3,
-    "converted": 4
-  },
-  "conversion_rate": 26.7,
-  "avg_conversion_days": 18
-}
-```
-
-### 4.3 파트너별 성과
-
-각 파트너의 데모 생성 수, 전환 수, 전환율을 비교한다.
-
-```
-GET /api/v1/demo-analytics/partner-performance
-```
-
-> 전환율 내림차순으로 정렬되어 우수 파트너를 빠르게 파악할 수 있다.
-
-### 4.4 활동 현황 리포트
-
-각 데모 테넌트의 실제 사용 현황을 확인한다.
-
-```
-GET /api/v1/demo-analytics/activity-report
-GET /api/v1/demo-analytics/activity-report?partner_id=5
-```
-
-**활동 상태 분류:**
-
-| 상태 | 기준 | 의미 |
-|------|------|------|
-| `active` | 1일 이내 활동 | 적극 사용 중 |
-| `normal` | 3일 이내 활동 | 정상 사용 중 |
-| `low` | 7일 이내 활동 | 관심 저하, 후속 조치 필요 |
-| `inactive` | 7일 초과 | 비활성, 즉시 연락 필요 |
-| `no_data` | 데이터 없음 | 아직 사용하지 않음 |
-
----
-
-## 5. 자동 스케줄
-
-시스템이 자동으로 처리하는 작업이다. 별도 조치 불필요.
-
-| 시간 | 작업 | 설명 |
-|------|------|------|
-| 매일 00:00 | 쇼케이스 리셋 | Tier 1 데모 데이터를 매일 초기화 |
-| 매일 04:20 | 만료 체크 | 만료 테넌트 비활성 처리 + D-7 경고 로그 |
-| 매일 09:30 | 비활성 알림 | 7일 이상 활동 없는 테넌트 경고 로그 |
-
----
-
-## 6. Artisan 커맨드 (서버 관리자용)
-
-### 6.1 쇼케이스 리셋
-
-```bash
-# 쇼케이스 데이터 삭제 + 샘플 재시딩
-php artisan demo:reset-showcase --seed
-
-# 데이터 삭제만 (재시딩 없이)
-php artisan demo:reset-showcase
-```
-
-### 6.2 만료 테넌트 체크
-
-```bash
-# 만료 처리 실행
-php artisan demo:check-expired
-
-# 대상만 확인 (변경 없음)
-php artisan demo:check-expired --dry-run
-```
-
-### 6.3 비활성 테넌트 탐지
-
-```bash
-# 기본 7일 기준
-php artisan demo:check-inactive
-
-# 기준일 변경 (예: 3일)
-php artisan demo:check-inactive --days=3
-```
-
----
-
-## 7. 영업 시나리오별 가이드
-
-### 7.1 고객 방문 영업
-
-```
-1. 방문 전: 데모 테넌트 생성 (preset: manufacturing)
-2. 방문 시: 고객에게 로그인 정보 전달, 함께 화면 시연
-3. 방문 후: 고객이 직접 사용해보도록 안내 (30일 체험)
-```
-
-### 7.2 관심 고객 후속 조치
-
-```
-1. 활동 리포트 확인 → active/normal이면 전환 제안
-2. low/inactive이면 전화 또는 방문하여 추가 시연
-3. 데이터가 지저분하면 리셋 후 재시연
-```
-
-### 7.3 계약 결정 시
-
-```
-1. POST /{id}/convert 로 정식 전환
-2. 고객 데이터는 그대로 유지됨 (재입력 불필요)
-3. 바로빌 등 외부 연동 기능 활성화
-```
-
-### 7.4 체험 기간 부족 시
-
-```
-1. POST /{id}/extend 로 14일 연장 (1회 제한)
-2. 추가 연장 필요 시 관리자에게 요청
-```
-
----
-
-## 8. API 전체 엔드포인트
-
-### 8.1 데모 관리
-
-| Method | Path | 설명 |
-|--------|------|------|
-| `GET` | `/api/v1/demo-tenants` | 내 데모 목록 |
-| `POST` | `/api/v1/demo-tenants` | 체험 테넌트 생성 |
-| `GET` | `/api/v1/demo-tenants/stats` | 간단 통계 |
-| `GET` | `/api/v1/demo-tenants/{id}` | 상세 조회 |
-| `POST` | `/api/v1/demo-tenants/{id}/reset` | 데이터 리셋 |
-| `POST` | `/api/v1/demo-tenants/{id}/extend` | 기간 연장 |
-| `POST` | `/api/v1/demo-tenants/{id}/convert` | 정식 전환 |
-
-### 8.2 분석
-
-| Method | Path | 설명 |
-|--------|------|------|
-| `GET` | `/api/v1/demo-analytics/summary` | 대시보드 요약 |
-| `GET` | `/api/v1/demo-analytics/conversion-funnel` | 전환율 퍼널 |
-| `GET` | `/api/v1/demo-analytics/partner-performance` | 파트너별 성과 |
-| `GET` | `/api/v1/demo-analytics/activity-report` | 활동 현황 |
-
----
-
-## 관련 문서
-
-| 문서 | 설명 |
-|------|------|
-| [demo-tenant-policy.md](demo-tenant-policy.md) | 3-Tier 데모 전략 설계 문서 |
-| [partners.md](partners.md) | 영업파트너 관리 |
-| [README.md](README.md) | 영업 관리 기능 개요 |
-
----
-
-**최종 업데이트**: 2026-03-13
+# 데모 테넌트 사용 가이드
+
+> **작성일**: 2026-03-13
+> **상태**: 운영 중
+> **대상**: 영업파트너, 관리자
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+영업파트너가 고객에게 SAM 시스템을 직접 체험할 수 있는 데모 환경을 제공하고 관리하는 방법을 안내한다.
+
+### 1.2 데모 유형 (3-Tier)
+
+| 티어 | 유형 | 대상 | 기간 | 특징 |
+|------|------|------|------|------|
+| Tier 1 | 쇼케이스 | 전체 공유 | 무제한 | 읽기 전용, 매일 자동 리셋 |
+| Tier 2 | 파트너 데모 | 파트너별 1개 | 파트너 활동 중 | 전체 기능 체험 가능 |
+| Tier 3 | 고객 체험 | 영업건별 생성 | 30일 (연장 가능) | 고객 직접 로그인, 정식 전환 가능 |
+
+> **Tier 3 (고객 체험)**이 가장 자주 사용하는 기능이다. 이 문서는 Tier 3 중심으로 설명한다.
+
+---
+
+## 2. 고객 체험 테넌트 생성
+
+### 2.1 Sales 앱에서 생성
+
+Sales 앱의 데모 관리 화면에서 다음 정보를 입력하여 생성한다:
+
+| 항목 | 필수 | 설명 |
+|------|:----:|------|
+| 회사명 | O | 고객사 이름 (예: "테스트블라인드") |
+| 이메일 | O | 고객 담당자 이메일 |
+| 체험 기간 | - | 7~60일, 기본 30일 |
+| 프리셋 | - | `manufacturing` 선택 시 샘플 데이터 자동 생성 |
+
+### 2.2 프리셋 데이터 (manufacturing)
+
+프리셋을 선택하면 고객이 빈 화면이 아닌 실제 데이터가 입력된 상태에서 체험을 시작한다:
+
+| 데이터 | 건수 | 내용 |
+|--------|------|------|
+| 부서 | 6개 | 경영지원, 영업, 생산, 품질, 구매, 물류 |
+| 거래처 | 10개 | 다양한 업종의 샘플 거래처 |
+| 품목 | 20개 | 제품 10 + 자재 10 |
+| 견적 | 5건 | 다양한 상태의 견적서 |
+| 수주 | 8건 | 확정/진행 중/완료 수주 |
+| 대시보드 통계 | 90일 | 매출/생산 차트용 일간 통계 |
+
+### 2.3 API 직접 호출 (개발자용)
+
+```
+POST /api/v1/demo-tenants
+```
+
+```json
+{
+  "company_name": "테스트블라인드",
+  "email": "customer@example.com",
+  "duration_days": 30,
+  "preset": "manufacturing"
+}
+```
+
+**응답 예시:**
+
+```json
+{
+  "success": true,
+  "message": "데모 테넌트가 생성되었습니다.",
+  "data": {
+    "tenant_id": 292,
+    "company_name": "테스트블라인드",
+    "tenant_type": "DEMO_TRIAL",
+    "demo_expires_at": "2026-04-12",
+    "admin_email": "customer@example.com"
+  }
+}
+```
+
+---
+
+## 3. 데모 테넌트 관리
+
+### 3.1 목록 조회
+
+내가 생성한 데모 테넌트 목록을 확인한다.
+
+```
+GET /api/v1/demo-tenants
+```
+
+### 3.2 상세 조회
+
+특정 데모 테넌트의 상세 정보를 확인한다.
+
+```
+GET /api/v1/demo-tenants/{id}
+```
+
+### 3.3 데이터 리셋
+
+고객이 데이터를 지저분하게 만들었을 때 초기 상태로 복원한다. 프리셋 데이터가 다시 생성된다.
+
+```
+POST /api/v1/demo-tenants/{id}/reset
+```
+
+> 리셋은 기존 데이터를 모두 삭제하고 프리셋을 다시 시딩한다. 고객이 직접 입력한 데이터도 삭제된다.
+
+### 3.4 체험 기간 연장
+
+고객이 추가 체험을 원할 때 기간을 연장한다.
+
+```
+POST /api/v1/demo-tenants/{id}/extend
+```
+
+```json
+{
+  "days": 14
+}
+```
+
+> 기본 14일 연장. 연장은 1회만 가능하다.
+
+### 3.5 정식 전환
+
+고객이 계약을 결정하면 데모 테넌트를 정식 테넌트로 전환한다.
+
+```
+POST /api/v1/demo-tenants/{id}/convert
+```
+
+**전환 시 변경 사항:**
+
+| 항목 | 전환 전 | 전환 후 |
+|------|---------|---------|
+| 테넌트 유형 | `DEMO_TRIAL` | `STD` (정식) |
+| 만료일 | 30일 제한 | 제한 없음 |
+| 기능 제한 | 바로빌 등 외부 연동 차단 | 전체 기능 사용 |
+| 데이터 | 그대로 유지 | 그대로 유지 |
+
+> 고객이 체험 중 입력한 데이터가 정식 환경에 그대로 이어진다. 데이터 재입력이 불필요하다.
+
+---
+
+## 4. 현황 분석 (관리자용)
+
+### 4.1 대시보드 요약
+
+전체 데모 현황을 한눈에 확인한다.
+
+```
+GET /api/v1/demo-analytics/summary
+```
+
+**제공 정보:**
+
+- 전환율 퍼널 (체험 → 활성 → 만료 → 전환)
+- 전체 전환율 (%)
+- 평균 전환 기간 (일)
+- 비활성 테넌트 수 (7일 이상 활동 없음)
+- 유형별 데모 수 (쇼케이스/파트너/체험)
+
+### 4.2 전환율 퍼널
+
+전체 또는 파트너별 전환율을 분석한다.
+
+```
+GET /api/v1/demo-analytics/conversion-funnel
+GET /api/v1/demo-analytics/conversion-funnel?partner_id=5
+```
+
+**응답 예시:**
+
+```json
+{
+  "funnel": {
+    "total_trials": 15,
+    "active_trials": 8,
+    "expired_trials": 3,
+    "converted": 4
+  },
+  "conversion_rate": 26.7,
+  "avg_conversion_days": 18
+}
+```
+
+### 4.3 파트너별 성과
+
+각 파트너의 데모 생성 수, 전환 수, 전환율을 비교한다.
+
+```
+GET /api/v1/demo-analytics/partner-performance
+```
+
+> 전환율 내림차순으로 정렬되어 우수 파트너를 빠르게 파악할 수 있다.
+
+### 4.4 활동 현황 리포트
+
+각 데모 테넌트의 실제 사용 현황을 확인한다.
+
+```
+GET /api/v1/demo-analytics/activity-report
+GET /api/v1/demo-analytics/activity-report?partner_id=5
+```
+
+**활동 상태 분류:**
+
+| 상태 | 기준 | 의미 |
+|------|------|------|
+| `active` | 1일 이내 활동 | 적극 사용 중 |
+| `normal` | 3일 이내 활동 | 정상 사용 중 |
+| `low` | 7일 이내 활동 | 관심 저하, 후속 조치 필요 |
+| `inactive` | 7일 초과 | 비활성, 즉시 연락 필요 |
+| `no_data` | 데이터 없음 | 아직 사용하지 않음 |
+
+---
+
+## 5. 자동 스케줄
+
+시스템이 자동으로 처리하는 작업이다. 별도 조치 불필요.
+
+| 시간 | 작업 | 설명 |
+|------|------|------|
+| 매일 00:00 | 쇼케이스 리셋 | Tier 1 데모 데이터를 매일 초기화 |
+| 매일 04:20 | 만료 체크 | 만료 테넌트 비활성 처리 + D-7 경고 로그 |
+| 매일 09:30 | 비활성 알림 | 7일 이상 활동 없는 테넌트 경고 로그 |
+
+---
+
+## 6. Artisan 커맨드 (서버 관리자용)
+
+### 6.1 쇼케이스 리셋
+
+```bash
+# 쇼케이스 데이터 삭제 + 샘플 재시딩
+php artisan demo:reset-showcase --seed
+
+# 데이터 삭제만 (재시딩 없이)
+php artisan demo:reset-showcase
+```
+
+### 6.2 만료 테넌트 체크
+
+```bash
+# 만료 처리 실행
+php artisan demo:check-expired
+
+# 대상만 확인 (변경 없음)
+php artisan demo:check-expired --dry-run
+```
+
+### 6.3 비활성 테넌트 탐지
+
+```bash
+# 기본 7일 기준
+php artisan demo:check-inactive
+
+# 기준일 변경 (예: 3일)
+php artisan demo:check-inactive --days=3
+```
+
+---
+
+## 7. 영업 시나리오별 가이드
+
+### 7.1 고객 방문 영업
+
+```
+1. 방문 전: 데모 테넌트 생성 (preset: manufacturing)
+2. 방문 시: 고객에게 로그인 정보 전달, 함께 화면 시연
+3. 방문 후: 고객이 직접 사용해보도록 안내 (30일 체험)
+```
+
+### 7.2 관심 고객 후속 조치
+
+```
+1. 활동 리포트 확인 → active/normal이면 전환 제안
+2. low/inactive이면 전화 또는 방문하여 추가 시연
+3. 데이터가 지저분하면 리셋 후 재시연
+```
+
+### 7.3 계약 결정 시
+
+```
+1. POST /{id}/convert 로 정식 전환
+2. 고객 데이터는 그대로 유지됨 (재입력 불필요)
+3. 바로빌 등 외부 연동 기능 활성화
+```
+
+### 7.4 체험 기간 부족 시
+
+```
+1. POST /{id}/extend 로 14일 연장 (1회 제한)
+2. 추가 연장 필요 시 관리자에게 요청
+```
+
+---
+
+## 8. API 전체 엔드포인트
+
+### 8.1 데모 관리
+
+| Method | Path | 설명 |
+|--------|------|------|
+| `GET` | `/api/v1/demo-tenants` | 내 데모 목록 |
+| `POST` | `/api/v1/demo-tenants` | 체험 테넌트 생성 |
+| `GET` | `/api/v1/demo-tenants/stats` | 간단 통계 |
+| `GET` | `/api/v1/demo-tenants/{id}` | 상세 조회 |
+| `POST` | `/api/v1/demo-tenants/{id}/reset` | 데이터 리셋 |
+| `POST` | `/api/v1/demo-tenants/{id}/extend` | 기간 연장 |
+| `POST` | `/api/v1/demo-tenants/{id}/convert` | 정식 전환 |
+
+### 8.2 분석
+
+| Method | Path | 설명 |
+|--------|------|------|
+| `GET` | `/api/v1/demo-analytics/summary` | 대시보드 요약 |
+| `GET` | `/api/v1/demo-analytics/conversion-funnel` | 전환율 퍼널 |
+| `GET` | `/api/v1/demo-analytics/partner-performance` | 파트너별 성과 |
+| `GET` | `/api/v1/demo-analytics/activity-report` | 활동 현황 |
+
+---
+
+## 관련 문서
+
+| 문서 | 설명 |
+|------|------|
+| [demo-tenant-policy.md](demo-tenant-policy.md) | 3-Tier 데모 전략 설계 문서 |
+| [partners.md](partners.md) | 영업파트너 관리 |
+| [README.md](README.md) | 영업 관리 기능 개요 |
+
+---
+
+**최종 업데이트**: 2026-03-13
diff --git a/frontend/api-specs/approval-api.md b/frontend/api-specs/approval-api.md
index 47d45f0..303be26 100644
--- a/frontend/api-specs/approval-api.md
+++ b/frontend/api-specs/approval-api.md
@@ -1,700 +1,700 @@
-# 결재관리 API 명세
-
-> **작성일**: 2026-03-11
-> **상태**: 개발 완료 (API 배포됨)
-> **Base URL**: `api.codebridge-x.com` (운영) / `api.dev.codebridge-x.com` (개발)
-
----
-
-## 1. 개요
-
-결재관리 시스템의 전체 API 명세. 기안, 결재, 참조, 위임, 완료함 등 모든 결재 워크플로우를 지원한다.
-
-### 1.1 인증
-
-모든 요청에 다음 헤더가 필요하다:
-
-```
-X-API-KEY: {api_key}
-Authorization: Bearer {token}
-```
-
-### 1.2 공통 응답 형식
-
-```json
-{
-  "success": true,
-  "message": "조회되었습니다.",
-  "data": { ... }
-}
-```
-
-에러 시:
-
-```json
-{
-  "success": false,
-  "message": "에러 메시지"
-}
-```
-
----
-
-## 2. 상태 흐름도
-
-```
-                    ┌──────────┐
-                    │  draft   │ 임시저장
-                    └────┬─────┘
-                         │ submit (상신)
-                         ▼
-                    ┌──────────┐
-              ┌────►│ pending  │ 결재 진행중
-              │     └──┬─┬─┬──┘
-              │        │ │ │
-   release-   │ hold   │ │ │ approve (각 단계)
-   hold       │   ▼    │ │ │
-              │ ┌──────┐│ │ │
-              └─┤on_hold││ │ │ 보류
-                └──────┘│ │ │
-                        │ │ │
-        ┌───────────────┘ │ └──────────────┐
-        │ cancel (회수)   │                │ reject (반려)
-        ▼                 ▼                ▼
-  ┌──────────┐    ┌──────────┐     ┌──────────┐
-  │cancelled │    │ approved │     │ rejected │
-  └──────────┘    └──────────┘     └──────────┘
-                                         │
-                                         │ submit (재상신)
-                                         ▼
-                                    ┌──────────┐
-                                    │ pending  │
-                                    └──────────┘
-```
-
-### 2.1 상태값
-
-| 상태 | 값 | 설명 | UI 배지 색상 |
-|------|---|------|-------------|
-| 임시저장 | `draft` | 작성 중, 아직 미상신 | gray |
-| 진행중 | `pending` | 결재 진행 중 | blue |
-| 승인 | `approved` | 최종 승인 완료 | green |
-| 반려 | `rejected` | 결재자가 반려 | red |
-| 회수 | `cancelled` | 기안자가 회수 | yellow |
-| 보류 | `on_hold` | 결재자가 보류 | orange |
-
-### 2.2 결재 단계 유형
-
-| 유형 | 값 | 설명 |
-|------|---|------|
-| 결재 | `approval` | 승인/반려 권한 |
-| 합의 | `agreement` | 승인/반려 권한 (다른 부서) |
-| 참조 | `reference` | 열람만 가능 |
-
-### 2.3 결재 단계 상태
-
-| 상태 | 값 | 설명 |
-|------|---|------|
-| 대기 | `pending` | 아직 미처리 |
-| 승인 | `approved` | 승인함 |
-| 반려 | `rejected` | 반려함 |
-| 건너뜀 | `skipped` | 전결/회수로 건너뜀 |
-| 보류 | `on_hold` | 보류 중 |
-
----
-
-## 3. 목록 API (탭별)
-
-### 3.1 기안함 (내가 기안한 문서)
-
-```
-GET /api/v1/approvals/drafts
-```
-
-| 파라미터 | 타입 | 필수 | 설명 |
-|---------|------|:----:|------|
-| `status` | string | - | `draft`, `pending`, `approved`, `rejected`, `cancelled`, `on_hold` |
-| `search` | string | - | 제목/문서번호 검색 |
-| `sort_by` | string | - | `created_at`(기본), `drafted_at`, `completed_at`, `title`, `status` |
-| `sort_dir` | string | - | `asc`, `desc`(기본) |
-| `per_page` | int | - | 페이지당 건수 (기본 20) |
-| `page` | int | - | 페이지 번호 |
-
-**응답 데이터** (페이지네이션):
-
-```json
-{
-  "data": [
-    {
-      "id": 1,
-      "document_number": "APR-20260311-0001",
-      "title": "출장 품의서",
-      "status": "pending",
-      "is_urgent": false,
-      "drafted_at": "2026-03-11 10:00:00",
-      "completed_at": null,
-      "created_at": "2026-03-11",
-      "form": {
-        "id": 1,
-        "name": "품의서",
-        "code": "request",
-        "category": "request"
-      },
-      "drafter": {
-        "id": 10,
-        "name": "홍길동",
-        "tenant_profile": {
-          "department": { "id": 3, "name": "영업부" },
-          "position_key": "manager"
-        }
-      },
-      "steps": [
-        {
-          "id": 1,
-          "step_order": 1,
-          "step_type": "approval",
-          "status": "approved",
-          "approver_name": "김팀장",
-          "approver_department": "영업부",
-          "approver_position": "팀장",
-          "comment": null,
-          "acted_at": "2026-03-11 11:00:00",
-          "approver": {
-            "id": 5,
-            "name": "김팀장"
-          }
-        },
-        {
-          "id": 2,
-          "step_order": 2,
-          "step_type": "approval",
-          "status": "pending",
-          "approver_name": "박부장",
-          "approver_department": "영업부",
-          "approver_position": "부장",
-          "approver": {
-            "id": 8,
-            "name": "박부장"
-          }
-        }
-      ]
-    }
-  ],
-  "current_page": 1,
-  "last_page": 3,
-  "per_page": 20,
-  "total": 52
-}
-```
-
----
-
-### 3.2 기안함 현황 카드
-
-```
-GET /api/v1/approvals/drafts/summary
-```
-
-파라미터 없음.
-
-```json
-{
-  "total": 52,
-  "draft": 3,
-  "pending": 12,
-  "approved": 30,
-  "rejected": 7
-}
-```
-
----
-
-### 3.3 결재함 (내가 결재할 문서)
-
-```
-GET /api/v1/approvals/inbox
-```
-
-| 파라미터 | 타입 | 필수 | 설명 |
-|---------|------|:----:|------|
-| `status` | string | - | `requested`(내 차례), `scheduled`(예정), `completed`(처리완료), `rejected`(내가 반려) |
-| `sort_by` | string | - | `created_at`(기본), `drafted_at`, `completed_at`, `title` |
-| `sort_dir` | string | - | `asc`, `desc`(기본) |
-| `start_date` | string | - | `YYYY-MM-DD` 시작일 |
-| `end_date` | string | - | `YYYY-MM-DD` 종료일 |
-| `per_page` | int | - | 페이지당 건수 |
-| `page` | int | - | 페이지 번호 |
-
-> **`requested`**: 현재 내가 처리해야 할 문서 (내 차례)
-> **`scheduled`**: 아직 내 차례가 아닌 문서 (앞 결재자가 미처리)
-
----
-
-### 3.4 결재함 현황 카드
-
-```
-GET /api/v1/approvals/inbox/summary
-```
-
-```json
-{
-  "requested": 5,
-  "scheduled": 3,
-  "completed": 20,
-  "rejected": 2
-}
-```
-
----
-
-### 3.5 참조함 (내가 참조된 문서)
-
-```
-GET /api/v1/approvals/reference
-```
-
-| 파라미터 | 타입 | 필수 | 설명 |
-|---------|------|:----:|------|
-| `is_read` | boolean | - | `true`(읽음), `false`(안읽음) |
-| `sort_by` | string | - | `created_at`(기본), `drafted_at`, `completed_at`, `title` |
-| `sort_dir` | string | - | `asc`, `desc`(기본) |
-| `per_page` | int | - | 페이지당 건수 |
-| `page` | int | - | 페이지 번호 |
-
----
-
-### 3.6 완료함 (내 기안 완료 + 내가 처리한 문서)
-
-```
-GET /api/v1/approvals/completed
-```
-
-IndexRequest와 동일한 파라미터 사용.
-
----
-
-### 3.7 완료함 현황 카드
-
-```
-GET /api/v1/approvals/completed/summary
-```
-
-```json
-{
-  "approved": 25,
-  "rejected": 5,
-  "cancelled": 2,
-  "unread": 3
-}
-```
-
----
-
-### 3.8 뱃지 카운트 (사이드바/GNB용)
-
-```
-GET /api/v1/approvals/badge-counts
-```
-
-```json
-{
-  "pending": 5,
-  "draft": 2,
-  "reference_unread": 3,
-  "completed_unread": 1
-}
-```
-
-> **UI 활용**: 사이드바 메뉴 옆에 `pending` 뱃지, 참조 탭에 `reference_unread` 뱃지 등
-
----
-
-## 4. 문서 CRUD
-
-### 4.1 문서 상세
-
-```
-GET /api/v1/approvals/{id}
-```
-
-상세 응답에는 `form.template` (양식 필드 정의), 전체 `steps` 목록, 연결된 `linkable` 문서 데이터가 포함된다.
-
----
-
-### 4.2 문서 생성 (임시저장 또는 즉시 상신)
-
-```
-POST /api/v1/approvals
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `form_id` | int | O* | 결재 양식 ID (`form_code`와 택1) |
-| `form_code` | string | O* | 결재 양식 코드 (`form_id`와 택1) |
-| `title` | string | O | 제목 (최대 200자) |
-| `content` | object | O | 양식 데이터 (JSON) |
-| `body` | string | - | 본문 HTML |
-| `is_urgent` | boolean | - | 긴급 여부 |
-| `department_id` | int | - | 기안 부서 ID |
-| `line_id` | int | - | 결재선 템플릿 ID |
-| `attachments` | int[] | - | 첨부파일 ID 배열 |
-| `submit` | boolean | - | `true`면 즉시 상신 |
-| `steps` | array | 조건* | 결재선 (`submit=true`일 때 필수) |
-
-**steps 배열 항목**:
-
-| 필드 | 타입 | 설명 |
-|------|------|------|
-| `step_type` (또는 `type`) | string | `approval`, `agreement`, `reference` |
-| `approver_id` (또는 `user_id`) | int | 결재자 ID |
-| `step_order` | int | 순서 (생략 시 자동 부여) |
-
-```json
-{
-  "form_code": "request",
-  "title": "출장 품의서",
-  "content": {
-    "destination": "부산",
-    "purpose": "거래처 미팅",
-    "amount": 500000
-  },
-  "submit": true,
-  "steps": [
-    { "step_type": "approval", "user_id": 5 },
-    { "step_type": "approval", "user_id": 8 },
-    { "step_type": "reference", "user_id": 12 }
-  ]
-}
-```
-
-> **참고**: `submit: false`이면 임시저장만 하고 `steps`는 선택 사항이다.
-
----
-
-### 4.3 문서 수정 (임시저장 상태만)
-
-```
-PATCH /api/v1/approvals/{id}
-```
-
-모든 필드 선택적. `steps`를 전달하면 기존 결재선을 교체한다.
-
----
-
-### 4.4 문서 삭제 (임시저장/반려 상태만)
-
-```
-DELETE /api/v1/approvals/{id}
-```
-
----
-
-## 5. 워크플로우 액션
-
-### 5.1 상신 (임시저장 → 진행중)
-
-```
-POST /api/v1/approvals/{id}/submit
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `steps` | array | - | 새 결재선 (생략 시 기존 결재선 사용) |
-
-> **재상신**: 반려 상태에서도 호출 가능. 반려 이력이 `rejection_history`에 자동 저장되고, `resubmit_count`가 1 증가한다.
-
----
-
-### 5.2 승인
-
-```
-POST /api/v1/approvals/{id}/approve
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `comment` | string | - | 승인 의견 (최대 1000자) |
-
-> 현재 내 차례인 결재 단계만 승인 가능. 마지막 결재자가 승인하면 문서 상태가 `approved`로 변경된다.
-
----
-
-### 5.3 반려
-
-```
-POST /api/v1/approvals/{id}/reject
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `comment` | string | **O** | 반려 사유 (필수, 최대 1000자) |
-
----
-
-### 5.4 회수 (기안자만)
-
-```
-POST /api/v1/approvals/{id}/cancel
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `recall_reason` | string | - | 회수 사유 (최대 1000자) |
-
-> 첫 번째 결재자가 이미 처리한 경우 회수 불가 (에러 반환).
-
----
-
-### 5.5 보류 (현재 결재자만)
-
-```
-POST /api/v1/approvals/{id}/hold
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `comment` | string | **O** | 보류 사유 (필수, 최대 1000자) |
-
----
-
-### 5.6 보류 해제 (보류한 결재자만)
-
-```
-POST /api/v1/approvals/{id}/release-hold
-```
-
-파라미터 없음. 보류 상태를 다시 진행중으로 되돌린다.
-
----
-
-### 5.7 전결 (현재 결재자가 최종 승인)
-
-```
-POST /api/v1/approvals/{id}/pre-decide
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `comment` | string | - | 전결 의견 (최대 1000자) |
-
-> 현재 결재자 이후의 모든 단계를 `skipped`로 변경하고 문서를 `approved`로 확정한다.
-
----
-
-### 5.8 복사 재기안
-
-```
-POST /api/v1/approvals/{id}/copy
-```
-
-파라미터 없음. 완료/반려/회수된 문서를 복사하여 새 임시저장 문서를 생성한다. 결재선(스냅샷 포함)도 함께 복사된다.
-
-**응답**: 새로 생성된 Approval 객체
-
----
-
-## 6. 참조 열람 관리
-
-### 6.1 참조 열람 처리
-
-```
-POST /api/v1/approvals/{id}/read
-```
-
-### 6.2 참조 미열람 처리
-
-```
-POST /api/v1/approvals/{id}/unread
-```
-
-### 6.3 완료함 일괄 읽음 처리
-
-```
-POST /api/v1/approvals/completed/mark-read
-```
-
-> 기안자의 미읽음 완료 문서를 일괄로 읽음 처리한다.
-
----
-
-## 7. 위임 관리
-
-부재 시 다른 사용자에게 결재 권한을 위임한다.
-
-### 7.1 위임 목록
-
-```
-GET /api/v1/approvals/delegations
-```
-
----
-
-### 7.2 위임 생성
-
-```
-POST /api/v1/approvals/delegations
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `delegate_id` | int | **O** | 대리자 ID |
-| `start_date` | string | **O** | 시작일 (`YYYY-MM-DD`, 오늘 이후) |
-| `end_date` | string | **O** | 종료일 (`YYYY-MM-DD`, 시작일 이후) |
-| `form_ids` | int[] | - | 특정 양식만 위임 (생략 시 전체) |
-| `notify_delegator` | boolean | - | 위임자에게 알림 여부 |
-| `reason` | string | - | 위임 사유 (최대 500자) |
-
----
-
-### 7.3 위임 수정
-
-```
-PATCH /api/v1/approvals/delegations/{id}
-```
-
-모든 필드 선택적. `is_active: false`로 비활성화 가능.
-
----
-
-### 7.4 위임 삭제
-
-```
-DELETE /api/v1/approvals/delegations/{id}
-```
-
----
-
-## 8. 결재 양식 API
-
-### 8.1 양식 목록
-
-```
-GET /api/v1/approval-forms
-```
-
-### 8.2 활성 양식 목록 (기안 시 드롭다운용)
-
-```
-GET /api/v1/approval-forms/active
-```
-
-### 8.3 양식 상세
-
-```
-GET /api/v1/approval-forms/{id}
-```
-
-### 8.4 양식 생성
-
-```
-POST /api/v1/approval-forms
-```
-
-### 8.5 양식 수정
-
-```
-PATCH /api/v1/approval-forms/{id}
-```
-
-### 8.6 양식 삭제
-
-```
-DELETE /api/v1/approval-forms/{id}
-```
-
----
-
-## 9. 결재선 템플릿 API
-
-### 9.1 결재선 목록
-
-```
-GET /api/v1/approval-lines
-```
-
-### 9.2 결재선 상세
-
-```
-GET /api/v1/approval-lines/{id}
-```
-
-### 9.3 결재선 생성
-
-```
-POST /api/v1/approval-lines
-```
-
-### 9.4 결재선 수정
-
-```
-PATCH /api/v1/approval-lines/{id}
-```
-
-### 9.5 결재선 삭제
-
-```
-DELETE /api/v1/approval-lines/{id}
-```
-
----
-
-## 10. 화면 구성 가이드
-
-### 10.1 메인 탭 구조
-
-```
-┌─────────┬─────────┬─────────┬─────────┐
-│ 기안함  │ 결재함  │ 참조함  │ 완료함  │
-│ (drafts)│ (inbox) │(reference│(completed│
-│         │  [5]    │) [3]    │) [1]    │
-└─────────┴─────────┴─────────┴─────────┘
-```
-
-- 각 탭의 뱃지 숫자는 `GET /badge-counts`로 가져온다
-- `pending` → 결재함 뱃지
-- `reference_unread` → 참조함 뱃지
-- `completed_unread` → 완료함 뱃지
-
-### 10.2 결재함 서브 필터
-
-| 필터 | status 값 | 설명 |
-|------|----------|------|
-| 결재 요청 | `requested` | 현재 내 차례 (액션 버튼 표시) |
-| 예정 | `scheduled` | 내 차례 대기 |
-| 처리 완료 | `completed` | 내가 처리한 문서 |
-| 반려 | `rejected` | 내가 반려한 문서 |
-
-### 10.3 문서 상세 페이지 액션 버튼
-
-| 조건 | 표시할 버튼 |
-|------|-----------|
-| 내가 기안자 + `draft`/`rejected` | 수정, 삭제, 상신 |
-| 내가 기안자 + `pending`/`on_hold` | 회수 |
-| 내가 현재 결재자 + `pending` | 승인, 반려, 보류, 전결 |
-| 내가 보류한 결재자 + `on_hold` | 보류해제 |
-| `approved`/`rejected`/`cancelled` | 복사 재기안 |
-| 내가 참조자 | 열람/미열람 토글 |
-
-### 10.4 결재선 표시
-
-결재 단계를 순서대로 표시한다. 각 단계에 스냅샷 정보를 사용한다:
-
-```
-[1] 결재 | 김팀장 (영업부/팀장) → 승인 ✓ (2026-03-11 11:00)
-[2] 결재 | 박부장 (영업부/부장) → 대기 중 ◯
-[3] 합의 | 이과장 (재무부/과장) → 대기 중 ◯
-[4] 참조 | 정대리 (인사부/대리) → 미열람
-```
-
-> **스냅샷 필드**: `approver_name`, `approver_department`, `approver_position`은 결재선 생성 시점의 정보가 저장된다. 결재자가 부서 이동해도 결재 당시 정보가 유지된다.
-
----
-
-## 관련 문서
-
-- `dev/dev_plans/approval-system-unification-plan.md` - 결재 시스템 통합 계획서
-- `frontend/api-specs/document-api-integration.md` - 문서 API 연동 명세
-
----
-
-**최종 업데이트**: 2026-03-11
+# 결재관리 API 명세
+
+> **작성일**: 2026-03-11
+> **상태**: 개발 완료 (API 배포됨)
+> **Base URL**: `api.codebridge-x.com` (운영) / `api.dev.codebridge-x.com` (개발)
+
+---
+
+## 1. 개요
+
+결재관리 시스템의 전체 API 명세. 기안, 결재, 참조, 위임, 완료함 등 모든 결재 워크플로우를 지원한다.
+
+### 1.1 인증
+
+모든 요청에 다음 헤더가 필요하다:
+
+```
+X-API-KEY: {api_key}
+Authorization: Bearer {token}
+```
+
+### 1.2 공통 응답 형식
+
+```json
+{
+  "success": true,
+  "message": "조회되었습니다.",
+  "data": { ... }
+}
+```
+
+에러 시:
+
+```json
+{
+  "success": false,
+  "message": "에러 메시지"
+}
+```
+
+---
+
+## 2. 상태 흐름도
+
+```
+                    ┌──────────┐
+                    │  draft   │ 임시저장
+                    └────┬─────┘
+                         │ submit (상신)
+                         ▼
+                    ┌──────────┐
+              ┌────►│ pending  │ 결재 진행중
+              │     └──┬─┬─┬──┘
+              │        │ │ │
+   release-   │ hold   │ │ │ approve (각 단계)
+   hold       │   ▼    │ │ │
+              │ ┌──────┐│ │ │
+              └─┤on_hold││ │ │ 보류
+                └──────┘│ │ │
+                        │ │ │
+        ┌───────────────┘ │ └──────────────┐
+        │ cancel (회수)   │                │ reject (반려)
+        ▼                 ▼                ▼
+  ┌──────────┐    ┌──────────┐     ┌──────────┐
+  │cancelled │    │ approved │     │ rejected │
+  └──────────┘    └──────────┘     └──────────┘
+                                         │
+                                         │ submit (재상신)
+                                         ▼
+                                    ┌──────────┐
+                                    │ pending  │
+                                    └──────────┘
+```
+
+### 2.1 상태값
+
+| 상태 | 값 | 설명 | UI 배지 색상 |
+|------|---|------|-------------|
+| 임시저장 | `draft` | 작성 중, 아직 미상신 | gray |
+| 진행중 | `pending` | 결재 진행 중 | blue |
+| 승인 | `approved` | 최종 승인 완료 | green |
+| 반려 | `rejected` | 결재자가 반려 | red |
+| 회수 | `cancelled` | 기안자가 회수 | yellow |
+| 보류 | `on_hold` | 결재자가 보류 | orange |
+
+### 2.2 결재 단계 유형
+
+| 유형 | 값 | 설명 |
+|------|---|------|
+| 결재 | `approval` | 승인/반려 권한 |
+| 합의 | `agreement` | 승인/반려 권한 (다른 부서) |
+| 참조 | `reference` | 열람만 가능 |
+
+### 2.3 결재 단계 상태
+
+| 상태 | 값 | 설명 |
+|------|---|------|
+| 대기 | `pending` | 아직 미처리 |
+| 승인 | `approved` | 승인함 |
+| 반려 | `rejected` | 반려함 |
+| 건너뜀 | `skipped` | 전결/회수로 건너뜀 |
+| 보류 | `on_hold` | 보류 중 |
+
+---
+
+## 3. 목록 API (탭별)
+
+### 3.1 기안함 (내가 기안한 문서)
+
+```
+GET /api/v1/approvals/drafts
+```
+
+| 파라미터 | 타입 | 필수 | 설명 |
+|---------|------|:----:|------|
+| `status` | string | - | `draft`, `pending`, `approved`, `rejected`, `cancelled`, `on_hold` |
+| `search` | string | - | 제목/문서번호 검색 |
+| `sort_by` | string | - | `created_at`(기본), `drafted_at`, `completed_at`, `title`, `status` |
+| `sort_dir` | string | - | `asc`, `desc`(기본) |
+| `per_page` | int | - | 페이지당 건수 (기본 20) |
+| `page` | int | - | 페이지 번호 |
+
+**응답 데이터** (페이지네이션):
+
+```json
+{
+  "data": [
+    {
+      "id": 1,
+      "document_number": "APR-20260311-0001",
+      "title": "출장 품의서",
+      "status": "pending",
+      "is_urgent": false,
+      "drafted_at": "2026-03-11 10:00:00",
+      "completed_at": null,
+      "created_at": "2026-03-11",
+      "form": {
+        "id": 1,
+        "name": "품의서",
+        "code": "request",
+        "category": "request"
+      },
+      "drafter": {
+        "id": 10,
+        "name": "홍길동",
+        "tenant_profile": {
+          "department": { "id": 3, "name": "영업부" },
+          "position_key": "manager"
+        }
+      },
+      "steps": [
+        {
+          "id": 1,
+          "step_order": 1,
+          "step_type": "approval",
+          "status": "approved",
+          "approver_name": "김팀장",
+          "approver_department": "영업부",
+          "approver_position": "팀장",
+          "comment": null,
+          "acted_at": "2026-03-11 11:00:00",
+          "approver": {
+            "id": 5,
+            "name": "김팀장"
+          }
+        },
+        {
+          "id": 2,
+          "step_order": 2,
+          "step_type": "approval",
+          "status": "pending",
+          "approver_name": "박부장",
+          "approver_department": "영업부",
+          "approver_position": "부장",
+          "approver": {
+            "id": 8,
+            "name": "박부장"
+          }
+        }
+      ]
+    }
+  ],
+  "current_page": 1,
+  "last_page": 3,
+  "per_page": 20,
+  "total": 52
+}
+```
+
+---
+
+### 3.2 기안함 현황 카드
+
+```
+GET /api/v1/approvals/drafts/summary
+```
+
+파라미터 없음.
+
+```json
+{
+  "total": 52,
+  "draft": 3,
+  "pending": 12,
+  "approved": 30,
+  "rejected": 7
+}
+```
+
+---
+
+### 3.3 결재함 (내가 결재할 문서)
+
+```
+GET /api/v1/approvals/inbox
+```
+
+| 파라미터 | 타입 | 필수 | 설명 |
+|---------|------|:----:|------|
+| `status` | string | - | `requested`(내 차례), `scheduled`(예정), `completed`(처리완료), `rejected`(내가 반려) |
+| `sort_by` | string | - | `created_at`(기본), `drafted_at`, `completed_at`, `title` |
+| `sort_dir` | string | - | `asc`, `desc`(기본) |
+| `start_date` | string | - | `YYYY-MM-DD` 시작일 |
+| `end_date` | string | - | `YYYY-MM-DD` 종료일 |
+| `per_page` | int | - | 페이지당 건수 |
+| `page` | int | - | 페이지 번호 |
+
+> **`requested`**: 현재 내가 처리해야 할 문서 (내 차례)
+> **`scheduled`**: 아직 내 차례가 아닌 문서 (앞 결재자가 미처리)
+
+---
+
+### 3.4 결재함 현황 카드
+
+```
+GET /api/v1/approvals/inbox/summary
+```
+
+```json
+{
+  "requested": 5,
+  "scheduled": 3,
+  "completed": 20,
+  "rejected": 2
+}
+```
+
+---
+
+### 3.5 참조함 (내가 참조된 문서)
+
+```
+GET /api/v1/approvals/reference
+```
+
+| 파라미터 | 타입 | 필수 | 설명 |
+|---------|------|:----:|------|
+| `is_read` | boolean | - | `true`(읽음), `false`(안읽음) |
+| `sort_by` | string | - | `created_at`(기본), `drafted_at`, `completed_at`, `title` |
+| `sort_dir` | string | - | `asc`, `desc`(기본) |
+| `per_page` | int | - | 페이지당 건수 |
+| `page` | int | - | 페이지 번호 |
+
+---
+
+### 3.6 완료함 (내 기안 완료 + 내가 처리한 문서)
+
+```
+GET /api/v1/approvals/completed
+```
+
+IndexRequest와 동일한 파라미터 사용.
+
+---
+
+### 3.7 완료함 현황 카드
+
+```
+GET /api/v1/approvals/completed/summary
+```
+
+```json
+{
+  "approved": 25,
+  "rejected": 5,
+  "cancelled": 2,
+  "unread": 3
+}
+```
+
+---
+
+### 3.8 뱃지 카운트 (사이드바/GNB용)
+
+```
+GET /api/v1/approvals/badge-counts
+```
+
+```json
+{
+  "pending": 5,
+  "draft": 2,
+  "reference_unread": 3,
+  "completed_unread": 1
+}
+```
+
+> **UI 활용**: 사이드바 메뉴 옆에 `pending` 뱃지, 참조 탭에 `reference_unread` 뱃지 등
+
+---
+
+## 4. 문서 CRUD
+
+### 4.1 문서 상세
+
+```
+GET /api/v1/approvals/{id}
+```
+
+상세 응답에는 `form.template` (양식 필드 정의), 전체 `steps` 목록, 연결된 `linkable` 문서 데이터가 포함된다.
+
+---
+
+### 4.2 문서 생성 (임시저장 또는 즉시 상신)
+
+```
+POST /api/v1/approvals
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `form_id` | int | O* | 결재 양식 ID (`form_code`와 택1) |
+| `form_code` | string | O* | 결재 양식 코드 (`form_id`와 택1) |
+| `title` | string | O | 제목 (최대 200자) |
+| `content` | object | O | 양식 데이터 (JSON) |
+| `body` | string | - | 본문 HTML |
+| `is_urgent` | boolean | - | 긴급 여부 |
+| `department_id` | int | - | 기안 부서 ID |
+| `line_id` | int | - | 결재선 템플릿 ID |
+| `attachments` | int[] | - | 첨부파일 ID 배열 |
+| `submit` | boolean | - | `true`면 즉시 상신 |
+| `steps` | array | 조건* | 결재선 (`submit=true`일 때 필수) |
+
+**steps 배열 항목**:
+
+| 필드 | 타입 | 설명 |
+|------|------|------|
+| `step_type` (또는 `type`) | string | `approval`, `agreement`, `reference` |
+| `approver_id` (또는 `user_id`) | int | 결재자 ID |
+| `step_order` | int | 순서 (생략 시 자동 부여) |
+
+```json
+{
+  "form_code": "request",
+  "title": "출장 품의서",
+  "content": {
+    "destination": "부산",
+    "purpose": "거래처 미팅",
+    "amount": 500000
+  },
+  "submit": true,
+  "steps": [
+    { "step_type": "approval", "user_id": 5 },
+    { "step_type": "approval", "user_id": 8 },
+    { "step_type": "reference", "user_id": 12 }
+  ]
+}
+```
+
+> **참고**: `submit: false`이면 임시저장만 하고 `steps`는 선택 사항이다.
+
+---
+
+### 4.3 문서 수정 (임시저장 상태만)
+
+```
+PATCH /api/v1/approvals/{id}
+```
+
+모든 필드 선택적. `steps`를 전달하면 기존 결재선을 교체한다.
+
+---
+
+### 4.4 문서 삭제 (임시저장/반려 상태만)
+
+```
+DELETE /api/v1/approvals/{id}
+```
+
+---
+
+## 5. 워크플로우 액션
+
+### 5.1 상신 (임시저장 → 진행중)
+
+```
+POST /api/v1/approvals/{id}/submit
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `steps` | array | - | 새 결재선 (생략 시 기존 결재선 사용) |
+
+> **재상신**: 반려 상태에서도 호출 가능. 반려 이력이 `rejection_history`에 자동 저장되고, `resubmit_count`가 1 증가한다.
+
+---
+
+### 5.2 승인
+
+```
+POST /api/v1/approvals/{id}/approve
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `comment` | string | - | 승인 의견 (최대 1000자) |
+
+> 현재 내 차례인 결재 단계만 승인 가능. 마지막 결재자가 승인하면 문서 상태가 `approved`로 변경된다.
+
+---
+
+### 5.3 반려
+
+```
+POST /api/v1/approvals/{id}/reject
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `comment` | string | **O** | 반려 사유 (필수, 최대 1000자) |
+
+---
+
+### 5.4 회수 (기안자만)
+
+```
+POST /api/v1/approvals/{id}/cancel
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `recall_reason` | string | - | 회수 사유 (최대 1000자) |
+
+> 첫 번째 결재자가 이미 처리한 경우 회수 불가 (에러 반환).
+
+---
+
+### 5.5 보류 (현재 결재자만)
+
+```
+POST /api/v1/approvals/{id}/hold
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `comment` | string | **O** | 보류 사유 (필수, 최대 1000자) |
+
+---
+
+### 5.6 보류 해제 (보류한 결재자만)
+
+```
+POST /api/v1/approvals/{id}/release-hold
+```
+
+파라미터 없음. 보류 상태를 다시 진행중으로 되돌린다.
+
+---
+
+### 5.7 전결 (현재 결재자가 최종 승인)
+
+```
+POST /api/v1/approvals/{id}/pre-decide
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `comment` | string | - | 전결 의견 (최대 1000자) |
+
+> 현재 결재자 이후의 모든 단계를 `skipped`로 변경하고 문서를 `approved`로 확정한다.
+
+---
+
+### 5.8 복사 재기안
+
+```
+POST /api/v1/approvals/{id}/copy
+```
+
+파라미터 없음. 완료/반려/회수된 문서를 복사하여 새 임시저장 문서를 생성한다. 결재선(스냅샷 포함)도 함께 복사된다.
+
+**응답**: 새로 생성된 Approval 객체
+
+---
+
+## 6. 참조 열람 관리
+
+### 6.1 참조 열람 처리
+
+```
+POST /api/v1/approvals/{id}/read
+```
+
+### 6.2 참조 미열람 처리
+
+```
+POST /api/v1/approvals/{id}/unread
+```
+
+### 6.3 완료함 일괄 읽음 처리
+
+```
+POST /api/v1/approvals/completed/mark-read
+```
+
+> 기안자의 미읽음 완료 문서를 일괄로 읽음 처리한다.
+
+---
+
+## 7. 위임 관리
+
+부재 시 다른 사용자에게 결재 권한을 위임한다.
+
+### 7.1 위임 목록
+
+```
+GET /api/v1/approvals/delegations
+```
+
+---
+
+### 7.2 위임 생성
+
+```
+POST /api/v1/approvals/delegations
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `delegate_id` | int | **O** | 대리자 ID |
+| `start_date` | string | **O** | 시작일 (`YYYY-MM-DD`, 오늘 이후) |
+| `end_date` | string | **O** | 종료일 (`YYYY-MM-DD`, 시작일 이후) |
+| `form_ids` | int[] | - | 특정 양식만 위임 (생략 시 전체) |
+| `notify_delegator` | boolean | - | 위임자에게 알림 여부 |
+| `reason` | string | - | 위임 사유 (최대 500자) |
+
+---
+
+### 7.3 위임 수정
+
+```
+PATCH /api/v1/approvals/delegations/{id}
+```
+
+모든 필드 선택적. `is_active: false`로 비활성화 가능.
+
+---
+
+### 7.4 위임 삭제
+
+```
+DELETE /api/v1/approvals/delegations/{id}
+```
+
+---
+
+## 8. 결재 양식 API
+
+### 8.1 양식 목록
+
+```
+GET /api/v1/approval-forms
+```
+
+### 8.2 활성 양식 목록 (기안 시 드롭다운용)
+
+```
+GET /api/v1/approval-forms/active
+```
+
+### 8.3 양식 상세
+
+```
+GET /api/v1/approval-forms/{id}
+```
+
+### 8.4 양식 생성
+
+```
+POST /api/v1/approval-forms
+```
+
+### 8.5 양식 수정
+
+```
+PATCH /api/v1/approval-forms/{id}
+```
+
+### 8.6 양식 삭제
+
+```
+DELETE /api/v1/approval-forms/{id}
+```
+
+---
+
+## 9. 결재선 템플릿 API
+
+### 9.1 결재선 목록
+
+```
+GET /api/v1/approval-lines
+```
+
+### 9.2 결재선 상세
+
+```
+GET /api/v1/approval-lines/{id}
+```
+
+### 9.3 결재선 생성
+
+```
+POST /api/v1/approval-lines
+```
+
+### 9.4 결재선 수정
+
+```
+PATCH /api/v1/approval-lines/{id}
+```
+
+### 9.5 결재선 삭제
+
+```
+DELETE /api/v1/approval-lines/{id}
+```
+
+---
+
+## 10. 화면 구성 가이드
+
+### 10.1 메인 탭 구조
+
+```
+┌─────────┬─────────┬─────────┬─────────┐
+│ 기안함  │ 결재함  │ 참조함  │ 완료함  │
+│ (drafts)│ (inbox) │(reference│(completed│
+│         │  [5]    │) [3]    │) [1]    │
+└─────────┴─────────┴─────────┴─────────┘
+```
+
+- 각 탭의 뱃지 숫자는 `GET /badge-counts`로 가져온다
+- `pending` → 결재함 뱃지
+- `reference_unread` → 참조함 뱃지
+- `completed_unread` → 완료함 뱃지
+
+### 10.2 결재함 서브 필터
+
+| 필터 | status 값 | 설명 |
+|------|----------|------|
+| 결재 요청 | `requested` | 현재 내 차례 (액션 버튼 표시) |
+| 예정 | `scheduled` | 내 차례 대기 |
+| 처리 완료 | `completed` | 내가 처리한 문서 |
+| 반려 | `rejected` | 내가 반려한 문서 |
+
+### 10.3 문서 상세 페이지 액션 버튼
+
+| 조건 | 표시할 버튼 |
+|------|-----------|
+| 내가 기안자 + `draft`/`rejected` | 수정, 삭제, 상신 |
+| 내가 기안자 + `pending`/`on_hold` | 회수 |
+| 내가 현재 결재자 + `pending` | 승인, 반려, 보류, 전결 |
+| 내가 보류한 결재자 + `on_hold` | 보류해제 |
+| `approved`/`rejected`/`cancelled` | 복사 재기안 |
+| 내가 참조자 | 열람/미열람 토글 |
+
+### 10.4 결재선 표시
+
+결재 단계를 순서대로 표시한다. 각 단계에 스냅샷 정보를 사용한다:
+
+```
+[1] 결재 | 김팀장 (영업부/팀장) → 승인 ✓ (2026-03-11 11:00)
+[2] 결재 | 박부장 (영업부/부장) → 대기 중 ◯
+[3] 합의 | 이과장 (재무부/과장) → 대기 중 ◯
+[4] 참조 | 정대리 (인사부/대리) → 미열람
+```
+
+> **스냅샷 필드**: `approver_name`, `approver_department`, `approver_position`은 결재선 생성 시점의 정보가 저장된다. 결재자가 부서 이동해도 결재 당시 정보가 유지된다.
+
+---
+
+## 관련 문서
+
+- `dev/dev_plans/approval-system-unification-plan.md` - 결재 시스템 통합 계획서
+- `frontend/api-specs/document-api-integration.md` - 문서 API 연동 명세
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/frontend/api-specs/barobill-api.md b/frontend/api-specs/barobill-api.md
index a11f598..65c40e9 100644
--- a/frontend/api-specs/barobill-api.md
+++ b/frontend/api-specs/barobill-api.md
@@ -1,500 +1,500 @@
-# 바로빌 회계 데이터 API 명세
-
-> **작성일**: 2026-03-11
-> **상태**: 개발 완료 (API 배포 대기)
-> **Base URL**: `api.codebridge-x.com` (운영) / `api.dev.codebridge-x.com` (개발)
-> **엔드포인트 수**: 42개
-
----
-
-## 1. 개요
-
-MNG에서 바로빌 SOAP API로 동기화된 카드 거래, 은행 거래, 홈택스 세금계산서 데이터를 React 프론트엔드에서 조회/관리하기 위한 REST API 명세.
-
-### 1.1 아키텍처
-
-```
-바로빌 SOAP API (baroservice.com)
-        │
-        │ MNG BarobillService (동기화)
-        ▼
-┌─────────────────────────────┐
-│     MySQL (barobill_*)      │
-│  ┌───────────────────────┐  │
-│  │ barobill_card_*       │  │  ← 카드 거래 (5 테이블)
-│  │ barobill_bank_*       │  │  ← 은행 거래 (4 테이블)
-│  │ hometax_invoices      │  │  ← 홈택스 세금계산서 (2 테이블)
-│  └───────────────────────┘  │
-└──────────┬──────────────────┘
-           │
-           │ API REST Endpoints (이 문서)
-           ▼
-┌─────────────────────────────┐
-│     React 프론트엔드        │
-│  ┌───────────────────────┐  │
-│  │ 카드 거래 조회/관리   │  │
-│  │ 은행 거래 조회/관리   │  │
-│  │ 홈택스 계산서 조회    │  │
-│  └───────────────────────┘  │
-└─────────────────────────────┘
-```
-
-> **중요**: 기존 `card-transactions`, `bank-transactions` 엔드포인트는 SAM 내부 `Withdrawal`/`Deposit` 모델을 사용한다. 바로빌 연동 데이터는 `barobill-*` 접두사 엔드포인트를 사용해야 한다.
-
-### 1.2 인증
-
-```
-X-API-KEY: {api_key}
-Authorization: Bearer {token}
-```
-
-### 1.3 공통 응답 형식
-
-```json
-{
-  "success": true,
-  "message": "조회되었습니다.",
-  "data": { ... }
-}
-```
-
-### 1.4 공통 쿼리 파라미터
-
-| 파라미터 | 타입 | 설명 | 기본값 |
-|---------|------|------|--------|
-| `start_date` | date | 조회 시작일 | 이번 달 1일 |
-| `end_date` | date | 조회 종료일 | 오늘 |
-| `search` | string | 검색어 | - |
-| `per_page` | int | 페이지당 건수 (1~100) | 50 |
-| `page` | int | 페이지 번호 | 1 |
-
----
-
-## 2. 바로빌 카드 거래 API (16개)
-
-**Prefix**: `/api/v1/barobill-card-transactions`
-
-### 2.1 엔드포인트 목록
-
-| Method | Path | 설명 |
-|--------|------|------|
-| GET | `/` | 카드 거래 목록 |
-| GET | `/card-numbers` | 카드 번호 목록 (필터용) |
-| GET | `/hidden` | 숨겨진 거래 목록 |
-| GET | `/splits` | 분할 조회 |
-| POST | `/splits` | 분할 저장 |
-| DELETE | `/splits` | 분할 삭제 |
-| POST | `/manual` | 수동 거래 등록 |
-| PUT | `/manual/{id}` | 수동 거래 수정 |
-| DELETE | `/manual/{id}` | 수동 거래 삭제 |
-| GET | `/{id}` | 거래 상세 |
-| POST | `/{id}/hide` | 거래 숨김 |
-| POST | `/{id}/restore` | 거래 복원 |
-| PUT | `/{id}/amount` | 금액 수정 |
-| GET | `/{id}/journal-entries` | 분개 조회 |
-| POST | `/{id}/journal-entries` | 분개 저장 |
-| DELETE | `/{id}/journal-entries` | 분개 삭제 |
-
-### 2.2 목록 조회
-
-```
-GET /api/v1/barobill-card-transactions
-```
-
-**추가 파라미터**:
-
-| 파라미터 | 타입 | 설명 |
-|---------|------|------|
-| `card_num` | string | 카드 번호 필터 |
-| `include_hidden` | boolean | 숨겨진 거래 포함 여부 |
-
-**응답**: 페이지네이션된 카드 거래 목록. 각 항목에 `splits`(분할 정보), `has_splits`(분할 존재 여부) 포함.
-
-### 2.3 분할 (Splits)
-
-하나의 카드 거래를 여러 계정과목으로 분할 배분한다.
-
-```
-GET /api/v1/barobill-card-transactions/splits?unique_key={key}
-POST /api/v1/barobill-card-transactions/splits
-DELETE /api/v1/barobill-card-transactions/splits
-```
-
-**POST 요청**:
-
-```json
-{
-  "unique_key": "1234****5678|20260311120000|12345678|50000",
-  "items": [
-    {
-      "split_amount": 30000,
-      "split_supply_amount": 27273,
-      "split_tax": 2727,
-      "account_code": "81100",
-      "account_name": "복리후생비",
-      "card_num": "1234****5678",
-      "use_date": "2026-03-11",
-      "original_amount": 50000,
-      "merchant_name": "식당"
-    },
-    {
-      "split_amount": 20000,
-      "split_supply_amount": 18182,
-      "split_tax": 1818,
-      "account_code": "81300",
-      "account_name": "접대비"
-    }
-  ]
-}
-```
-
-### 2.4 숨김/복원
-
-거래를 목록에서 숨기거나 복원한다. 원본 데이터는 유지된다.
-
-```
-POST /api/v1/barobill-card-transactions/{id}/hide
-POST /api/v1/barobill-card-transactions/{id}/restore
-GET  /api/v1/barobill-card-transactions/hidden?start_date=&end_date=
-```
-
-### 2.5 금액 수정
-
-공급가액/세액을 수정한다. 변경 이력이 `barobill_card_transaction_amount_logs`에 자동 기록된다.
-
-```
-PUT /api/v1/barobill-card-transactions/{id}/amount
-```
-
-```json
-{
-  "supply_amount": 45000,
-  "tax": 4500,
-  "modified_by_name": "홍길동"
-}
-```
-
-### 2.6 수동 입력
-
-MNG 동기화 외 수동으로 카드 거래를 입력한다. `is_manual=true`로 저장된다.
-
-```
-POST /api/v1/barobill-card-transactions/manual
-```
-
-```json
-{
-  "card_num": "1234****5678",
-  "use_dt": "20260311120000",
-  "use_date": "2026-03-11",
-  "approval_amount": 50000,
-  "merchant_name": "가맹점명",
-  "account_code": "81100",
-  "account_name": "복리후생비"
-}
-```
-
-> **주의**: 수동 거래만 수정/삭제 가능. 바로빌 동기화 거래는 수정/삭제 불가.
-
-### 2.7 분개 (Journal Entries)
-
-`JournalSyncService`를 통해 `journal_entries` + `journal_entry_lines` 테이블에 분개를 저장한다. CEO 대시보드 복리후생비/접대비 자동 동기화.
-
-```json
-{
-  "items": [
-    {
-      "side": "debit",
-      "account_code": "81100",
-      "debit_amount": 50000,
-      "credit_amount": 0,
-      "vendor_name": "가맹점",
-      "memo": "식대"
-    },
-    {
-      "side": "credit",
-      "account_code": "25300",
-      "account_name": "미지급금",
-      "debit_amount": 0,
-      "credit_amount": 50000
-    }
-  ]
-}
-```
-
-**Source Type**: `barobill_card` (`JournalEntry::SOURCE_BAROBILL_CARD`)
-
----
-
-## 3. 바로빌 은행 거래 API (13개)
-
-**Prefix**: `/api/v1/barobill-bank-transactions`
-
-### 3.1 엔드포인트 목록
-
-| Method | Path | 설명 |
-|--------|------|------|
-| GET | `/` | 은행 거래 목록 |
-| GET | `/accounts` | 계좌 목록 (필터용) |
-| GET | `/balance-summary` | 잔액 요약 |
-| GET | `/splits` | 분할 조회 |
-| POST | `/splits` | 분할 저장 |
-| DELETE | `/splits` | 분할 삭제 |
-| POST | `/override` | 적요/분류 오버라이드 |
-| POST | `/manual` | 수동 거래 등록 |
-| PUT | `/manual/{id}` | 수동 거래 수정 |
-| DELETE | `/manual/{id}` | 수동 거래 삭제 |
-| GET | `/{id}/journal-entries` | 분개 조회 |
-| POST | `/{id}/journal-entries` | 분개 저장 |
-| DELETE | `/{id}/journal-entries` | 분개 삭제 |
-
-### 3.2 목록 조회
-
-```
-GET /api/v1/barobill-bank-transactions
-```
-
-**추가 파라미터**:
-
-| 파라미터 | 타입 | 설명 |
-|---------|------|------|
-| `bank_account_num` | string | 계좌번호 필터 |
-
-**응답**: 각 항목에 `splits`, `has_splits`, `override`(오버라이드 정보) 포함.
-
-### 3.3 오버라이드
-
-원본 적요/분류를 변경하지 않고 별도 테이블에 수정값을 저장한다.
-
-```
-POST /api/v1/barobill-bank-transactions/override
-```
-
-```json
-{
-  "unique_key": "계좌번호|거래일시|입금|출금|잔액",
-  "modified_summary": "수정된 적요",
-  "modified_cast": "급여"
-}
-```
-
-### 3.4 잔액 요약
-
-특정 날짜 기준 계좌별 최종 잔액을 조회한다.
-
-```
-GET /api/v1/barobill-bank-transactions/balance-summary?date=2026-03-11
-```
-
-**응답**:
-
-```json
-{
-  "items": [
-    {
-      "bank_account_num": "110-XXX-XXXXXX",
-      "bank_name": "신한은행",
-      "balance": 12500000,
-      "last_trans_date": "2026-03-11"
-    }
-  ]
-}
-```
-
-### 3.5 분개
-
-**Source Type**: `barobill_bank` (`JournalEntry::SOURCE_BAROBILL_BANK`)
-
----
-
-## 4. 홈택스 세금계산서 API (13개)
-
-**Prefix**: `/api/v1/hometax-invoices`
-
-### 4.1 엔드포인트 목록
-
-| Method | Path | 설명 |
-|--------|------|------|
-| GET | `/sales` | 매출 계산서 목록 |
-| GET | `/purchases` | 매입 계산서 목록 |
-| GET | `/summary` | 매출/매입 요약 통계 |
-| POST | `/` | 수동 계산서 등록 |
-| GET | `/{id}` | 계산서 상세 |
-| PUT | `/{id}` | 계산서 수정 |
-| DELETE | `/{id}` | 계산서 삭제 (soft delete) |
-| GET | `/{id}/journals` | 자체 분개 조회 |
-| POST | `/{id}/journals` | 자체 분개 저장 |
-| DELETE | `/{id}/journals` | 자체 분개 삭제 |
-| GET | `/{id}/journal-entries` | 통합 분개 조회 |
-| POST | `/{id}/journal-entries` | 통합 분개 저장 |
-| DELETE | `/{id}/journal-entries` | 통합 분개 삭제 |
-
-### 4.2 매출/매입 목록
-
-```
-GET /api/v1/hometax-invoices/sales
-GET /api/v1/hometax-invoices/purchases
-```
-
-**응답**: 각 항목에 `has_journal`(분개 존재 여부) 포함.
-
-### 4.3 요약 통계
-
-```
-GET /api/v1/hometax-invoices/summary?start_date=2026-03-01&end_date=2026-03-31
-```
-
-```json
-{
-  "sales": {
-    "count": 15,
-    "supply_amount": 50000000,
-    "tax_amount": 5000000,
-    "total_amount": 55000000
-  },
-  "purchase": {
-    "count": 23,
-    "supply_amount": 30000000,
-    "tax_amount": 3000000,
-    "total_amount": 33000000
-  }
-}
-```
-
-### 4.4 이중 분개 시스템
-
-홈택스 세금계산서는 **두 가지 분개 경로**를 제공한다:
-
-| 경로 | 테이블 | 용도 |
-|------|--------|------|
-| `/{id}/journals` | `hometax_invoice_journals` | 자체 분개 (MNG 호환) |
-| `/{id}/journal-entries` | `journal_entries` + `journal_entry_lines` | 통합 분개 (CEO 대시보드) |
-
-**자체 분개** (`/journals`): MNG의 홈택스 분개 패턴을 그대로 지원. 매입/매출별 차변/대변 구조.
-
-```json
-{
-  "items": [
-    {
-      "dc_type": "debit",
-      "account_code": "15400",
-      "account_name": "부가세대급금",
-      "debit_amount": 3000000,
-      "credit_amount": 0,
-      "description": "3월 매입 부가세"
-    },
-    {
-      "dc_type": "credit",
-      "account_code": "25300",
-      "account_name": "미지급금",
-      "debit_amount": 0,
-      "credit_amount": 33000000
-    }
-  ]
-}
-```
-
-**통합 분개** (`/journal-entries`): `JournalSyncService`를 통해 CEO 대시보드에 자동 연동.
-
-**Source Type**: `hometax_invoice` (`JournalEntry::SOURCE_HOMETAX_INVOICE`)
-
-### 4.5 상수값
-
-| 구분 | 코드 | 설명 |
-|------|------|------|
-| 과세유형 | `01` | 과세 |
-| | `02` | 영세 |
-| | `03` | 면세 |
-| 영수/청구 | `01` | 영수 |
-| | `02` | 청구 |
-| 발급유형 | `01` | 정발행 |
-| | `02` | 역발행 |
-
----
-
-## 5. 데이터 패턴
-
-### 5.1 Unique Key
-
-카드/은행 거래는 복합 키로 고유 식별한다.
-
-| 데이터 | Unique Key 형식 |
-|--------|----------------|
-| 카드 거래 | `card_num\|use_dt\|approval_num\|approval_amount` |
-| 은행 거래 | `bank_account_num\|trans_dt\|deposit\|withdraw\|balance` |
-
-분할/숨김/오버라이드 API에서 `unique_key` 파라미터로 사용한다.
-
-### 5.2 수동 거래 vs 동기화 거래
-
-| 구분 | `is_manual` | 수정 | 삭제 | 비고 |
-|------|:-----------:|:----:|:----:|------|
-| 바로빌 동기화 | `false` | 금액수정만 | 숨김만 | MNG에서 동기화 |
-| 수동 입력 | `true` | 가능 | 가능 | `/manual` 엔드포인트 |
-
----
-
-## 6. 구현 파일 목록
-
-### 6.1 Service (비즈니스 로직)
-
-| 파일 | 설명 |
-|------|------|
-| `api/app/Services/BarobillCardTransactionService.php` | 카드 거래 서비스 |
-| `api/app/Services/BarobillBankTransactionService.php` | 은행 거래 서비스 |
-| `api/app/Services/HometaxInvoiceService.php` | 홈택스 세금계산서 서비스 |
-| `api/app/Services/JournalSyncService.php` | 통합 분개 서비스 (공용) |
-
-### 6.2 Controller
-
-| 파일 | 엔드포인트 |
-|------|----------|
-| `api/app/Http/Controllers/Api/V1/BarobillCardTransactionController.php` | 16개 |
-| `api/app/Http/Controllers/Api/V1/BarobillBankTransactionController.php` | 13개 |
-| `api/app/Http/Controllers/Api/V1/HometaxInvoiceController.php` | 13개 |
-
-### 6.3 Model
-
-| 파일 | 테이블 |
-|------|--------|
-| `api/app/Models/Barobill/BarobillCardTransaction.php` | `barobill_card_transactions` |
-| `api/app/Models/Barobill/BarobillCardTransactionSplit.php` | `barobill_card_transaction_splits` |
-| `api/app/Models/Barobill/BarobillCardTransactionHide.php` | `barobill_card_transaction_hides` |
-| `api/app/Models/Barobill/BarobillCardTransactionAmountLog.php` | `barobill_card_transaction_amount_logs` |
-| `api/app/Models/Barobill/BarobillBankTransaction.php` | `barobill_bank_transactions` |
-| `api/app/Models/Barobill/BarobillBankTransactionOverride.php` | `barobill_bank_transaction_overrides` |
-| `api/app/Models/Barobill/BarobillBankTransactionSplit.php` | `barobill_bank_transaction_splits` |
-| `api/app/Models/Barobill/BarobillBankSyncStatus.php` | `barobill_bank_sync_status` |
-| `api/app/Models/Barobill/HometaxInvoice.php` | `hometax_invoices` |
-| `api/app/Models/Barobill/HometaxInvoiceJournal.php` | `hometax_invoice_journals` |
-
-### 6.4 라우트
-
-`api/routes/api/v1/finance.php`에 등록.
-
----
-
-## 7. 기존 API와의 관계
-
-| API | 데이터 소스 | 모델 | 용도 |
-|-----|-----------|------|------|
-| `card-transactions` | SAM 내부 입력 | `Withdrawal` | SAM 자체 카드 거래 관리 |
-| `bank-transactions` | SAM 내부 입력 | `Deposit` + `Withdrawal` | SAM 통합 입출금 조회 |
-| **`barobill-card-transactions`** | **바로빌 SOAP 동기화** | **`BarobillCardTransaction`** | **바로빌 카드 데이터 조회** |
-| **`barobill-bank-transactions`** | **바로빌 SOAP 동기화** | **`BarobillBankTransaction`** | **바로빌 은행 데이터 조회** |
-| **`hometax-invoices`** | **바로빌 SOAP 동기화** | **`HometaxInvoice`** | **홈택스 세금계산서 조회** |
-
-> **설계 결정**: 기존 `card-transactions`/`bank-transactions`는 SAM 자체 데이터를 관리하며, 바로빌 동기화 데이터는 별도 테이블/엔드포인트로 완전 분리한다. 두 데이터 소스가 충돌하지 않는다.
-
----
-
-## 관련 문서
-
-- [재무 관리](../../features/finance/README.md)
-- [바로빌 카카오톡](../../features/barobill-kakaotalk/README.md)
-- [API 개발 규칙](../../dev/standards/api-rules.md)
-- [options 컬럼 정책](../../dev/standards/options-column-policy.md)
-
----
-
-**최종 업데이트**: 2026-03-11
+# 바로빌 회계 데이터 API 명세
+
+> **작성일**: 2026-03-11
+> **상태**: 개발 완료 (API 배포 대기)
+> **Base URL**: `api.codebridge-x.com` (운영) / `api.dev.codebridge-x.com` (개발)
+> **엔드포인트 수**: 42개
+
+---
+
+## 1. 개요
+
+MNG에서 바로빌 SOAP API로 동기화된 카드 거래, 은행 거래, 홈택스 세금계산서 데이터를 React 프론트엔드에서 조회/관리하기 위한 REST API 명세.
+
+### 1.1 아키텍처
+
+```
+바로빌 SOAP API (baroservice.com)
+        │
+        │ MNG BarobillService (동기화)
+        ▼
+┌─────────────────────────────┐
+│     MySQL (barobill_*)      │
+│  ┌───────────────────────┐  │
+│  │ barobill_card_*       │  │  ← 카드 거래 (5 테이블)
+│  │ barobill_bank_*       │  │  ← 은행 거래 (4 테이블)
+│  │ hometax_invoices      │  │  ← 홈택스 세금계산서 (2 테이블)
+│  └───────────────────────┘  │
+└──────────┬──────────────────┘
+           │
+           │ API REST Endpoints (이 문서)
+           ▼
+┌─────────────────────────────┐
+│     React 프론트엔드        │
+│  ┌───────────────────────┐  │
+│  │ 카드 거래 조회/관리   │  │
+│  │ 은행 거래 조회/관리   │  │
+│  │ 홈택스 계산서 조회    │  │
+│  └───────────────────────┘  │
+└─────────────────────────────┘
+```
+
+> **중요**: 기존 `card-transactions`, `bank-transactions` 엔드포인트는 SAM 내부 `Withdrawal`/`Deposit` 모델을 사용한다. 바로빌 연동 데이터는 `barobill-*` 접두사 엔드포인트를 사용해야 한다.
+
+### 1.2 인증
+
+```
+X-API-KEY: {api_key}
+Authorization: Bearer {token}
+```
+
+### 1.3 공통 응답 형식
+
+```json
+{
+  "success": true,
+  "message": "조회되었습니다.",
+  "data": { ... }
+}
+```
+
+### 1.4 공통 쿼리 파라미터
+
+| 파라미터 | 타입 | 설명 | 기본값 |
+|---------|------|------|--------|
+| `start_date` | date | 조회 시작일 | 이번 달 1일 |
+| `end_date` | date | 조회 종료일 | 오늘 |
+| `search` | string | 검색어 | - |
+| `per_page` | int | 페이지당 건수 (1~100) | 50 |
+| `page` | int | 페이지 번호 | 1 |
+
+---
+
+## 2. 바로빌 카드 거래 API (16개)
+
+**Prefix**: `/api/v1/barobill-card-transactions`
+
+### 2.1 엔드포인트 목록
+
+| Method | Path | 설명 |
+|--------|------|------|
+| GET | `/` | 카드 거래 목록 |
+| GET | `/card-numbers` | 카드 번호 목록 (필터용) |
+| GET | `/hidden` | 숨겨진 거래 목록 |
+| GET | `/splits` | 분할 조회 |
+| POST | `/splits` | 분할 저장 |
+| DELETE | `/splits` | 분할 삭제 |
+| POST | `/manual` | 수동 거래 등록 |
+| PUT | `/manual/{id}` | 수동 거래 수정 |
+| DELETE | `/manual/{id}` | 수동 거래 삭제 |
+| GET | `/{id}` | 거래 상세 |
+| POST | `/{id}/hide` | 거래 숨김 |
+| POST | `/{id}/restore` | 거래 복원 |
+| PUT | `/{id}/amount` | 금액 수정 |
+| GET | `/{id}/journal-entries` | 분개 조회 |
+| POST | `/{id}/journal-entries` | 분개 저장 |
+| DELETE | `/{id}/journal-entries` | 분개 삭제 |
+
+### 2.2 목록 조회
+
+```
+GET /api/v1/barobill-card-transactions
+```
+
+**추가 파라미터**:
+
+| 파라미터 | 타입 | 설명 |
+|---------|------|------|
+| `card_num` | string | 카드 번호 필터 |
+| `include_hidden` | boolean | 숨겨진 거래 포함 여부 |
+
+**응답**: 페이지네이션된 카드 거래 목록. 각 항목에 `splits`(분할 정보), `has_splits`(분할 존재 여부) 포함.
+
+### 2.3 분할 (Splits)
+
+하나의 카드 거래를 여러 계정과목으로 분할 배분한다.
+
+```
+GET /api/v1/barobill-card-transactions/splits?unique_key={key}
+POST /api/v1/barobill-card-transactions/splits
+DELETE /api/v1/barobill-card-transactions/splits
+```
+
+**POST 요청**:
+
+```json
+{
+  "unique_key": "1234****5678|20260311120000|12345678|50000",
+  "items": [
+    {
+      "split_amount": 30000,
+      "split_supply_amount": 27273,
+      "split_tax": 2727,
+      "account_code": "81100",
+      "account_name": "복리후생비",
+      "card_num": "1234****5678",
+      "use_date": "2026-03-11",
+      "original_amount": 50000,
+      "merchant_name": "식당"
+    },
+    {
+      "split_amount": 20000,
+      "split_supply_amount": 18182,
+      "split_tax": 1818,
+      "account_code": "81300",
+      "account_name": "접대비"
+    }
+  ]
+}
+```
+
+### 2.4 숨김/복원
+
+거래를 목록에서 숨기거나 복원한다. 원본 데이터는 유지된다.
+
+```
+POST /api/v1/barobill-card-transactions/{id}/hide
+POST /api/v1/barobill-card-transactions/{id}/restore
+GET  /api/v1/barobill-card-transactions/hidden?start_date=&end_date=
+```
+
+### 2.5 금액 수정
+
+공급가액/세액을 수정한다. 변경 이력이 `barobill_card_transaction_amount_logs`에 자동 기록된다.
+
+```
+PUT /api/v1/barobill-card-transactions/{id}/amount
+```
+
+```json
+{
+  "supply_amount": 45000,
+  "tax": 4500,
+  "modified_by_name": "홍길동"
+}
+```
+
+### 2.6 수동 입력
+
+MNG 동기화 외 수동으로 카드 거래를 입력한다. `is_manual=true`로 저장된다.
+
+```
+POST /api/v1/barobill-card-transactions/manual
+```
+
+```json
+{
+  "card_num": "1234****5678",
+  "use_dt": "20260311120000",
+  "use_date": "2026-03-11",
+  "approval_amount": 50000,
+  "merchant_name": "가맹점명",
+  "account_code": "81100",
+  "account_name": "복리후생비"
+}
+```
+
+> **주의**: 수동 거래만 수정/삭제 가능. 바로빌 동기화 거래는 수정/삭제 불가.
+
+### 2.7 분개 (Journal Entries)
+
+`JournalSyncService`를 통해 `journal_entries` + `journal_entry_lines` 테이블에 분개를 저장한다. CEO 대시보드 복리후생비/접대비 자동 동기화.
+
+```json
+{
+  "items": [
+    {
+      "side": "debit",
+      "account_code": "81100",
+      "debit_amount": 50000,
+      "credit_amount": 0,
+      "vendor_name": "가맹점",
+      "memo": "식대"
+    },
+    {
+      "side": "credit",
+      "account_code": "25300",
+      "account_name": "미지급금",
+      "debit_amount": 0,
+      "credit_amount": 50000
+    }
+  ]
+}
+```
+
+**Source Type**: `barobill_card` (`JournalEntry::SOURCE_BAROBILL_CARD`)
+
+---
+
+## 3. 바로빌 은행 거래 API (13개)
+
+**Prefix**: `/api/v1/barobill-bank-transactions`
+
+### 3.1 엔드포인트 목록
+
+| Method | Path | 설명 |
+|--------|------|------|
+| GET | `/` | 은행 거래 목록 |
+| GET | `/accounts` | 계좌 목록 (필터용) |
+| GET | `/balance-summary` | 잔액 요약 |
+| GET | `/splits` | 분할 조회 |
+| POST | `/splits` | 분할 저장 |
+| DELETE | `/splits` | 분할 삭제 |
+| POST | `/override` | 적요/분류 오버라이드 |
+| POST | `/manual` | 수동 거래 등록 |
+| PUT | `/manual/{id}` | 수동 거래 수정 |
+| DELETE | `/manual/{id}` | 수동 거래 삭제 |
+| GET | `/{id}/journal-entries` | 분개 조회 |
+| POST | `/{id}/journal-entries` | 분개 저장 |
+| DELETE | `/{id}/journal-entries` | 분개 삭제 |
+
+### 3.2 목록 조회
+
+```
+GET /api/v1/barobill-bank-transactions
+```
+
+**추가 파라미터**:
+
+| 파라미터 | 타입 | 설명 |
+|---------|------|------|
+| `bank_account_num` | string | 계좌번호 필터 |
+
+**응답**: 각 항목에 `splits`, `has_splits`, `override`(오버라이드 정보) 포함.
+
+### 3.3 오버라이드
+
+원본 적요/분류를 변경하지 않고 별도 테이블에 수정값을 저장한다.
+
+```
+POST /api/v1/barobill-bank-transactions/override
+```
+
+```json
+{
+  "unique_key": "계좌번호|거래일시|입금|출금|잔액",
+  "modified_summary": "수정된 적요",
+  "modified_cast": "급여"
+}
+```
+
+### 3.4 잔액 요약
+
+특정 날짜 기준 계좌별 최종 잔액을 조회한다.
+
+```
+GET /api/v1/barobill-bank-transactions/balance-summary?date=2026-03-11
+```
+
+**응답**:
+
+```json
+{
+  "items": [
+    {
+      "bank_account_num": "110-XXX-XXXXXX",
+      "bank_name": "신한은행",
+      "balance": 12500000,
+      "last_trans_date": "2026-03-11"
+    }
+  ]
+}
+```
+
+### 3.5 분개
+
+**Source Type**: `barobill_bank` (`JournalEntry::SOURCE_BAROBILL_BANK`)
+
+---
+
+## 4. 홈택스 세금계산서 API (13개)
+
+**Prefix**: `/api/v1/hometax-invoices`
+
+### 4.1 엔드포인트 목록
+
+| Method | Path | 설명 |
+|--------|------|------|
+| GET | `/sales` | 매출 계산서 목록 |
+| GET | `/purchases` | 매입 계산서 목록 |
+| GET | `/summary` | 매출/매입 요약 통계 |
+| POST | `/` | 수동 계산서 등록 |
+| GET | `/{id}` | 계산서 상세 |
+| PUT | `/{id}` | 계산서 수정 |
+| DELETE | `/{id}` | 계산서 삭제 (soft delete) |
+| GET | `/{id}/journals` | 자체 분개 조회 |
+| POST | `/{id}/journals` | 자체 분개 저장 |
+| DELETE | `/{id}/journals` | 자체 분개 삭제 |
+| GET | `/{id}/journal-entries` | 통합 분개 조회 |
+| POST | `/{id}/journal-entries` | 통합 분개 저장 |
+| DELETE | `/{id}/journal-entries` | 통합 분개 삭제 |
+
+### 4.2 매출/매입 목록
+
+```
+GET /api/v1/hometax-invoices/sales
+GET /api/v1/hometax-invoices/purchases
+```
+
+**응답**: 각 항목에 `has_journal`(분개 존재 여부) 포함.
+
+### 4.3 요약 통계
+
+```
+GET /api/v1/hometax-invoices/summary?start_date=2026-03-01&end_date=2026-03-31
+```
+
+```json
+{
+  "sales": {
+    "count": 15,
+    "supply_amount": 50000000,
+    "tax_amount": 5000000,
+    "total_amount": 55000000
+  },
+  "purchase": {
+    "count": 23,
+    "supply_amount": 30000000,
+    "tax_amount": 3000000,
+    "total_amount": 33000000
+  }
+}
+```
+
+### 4.4 이중 분개 시스템
+
+홈택스 세금계산서는 **두 가지 분개 경로**를 제공한다:
+
+| 경로 | 테이블 | 용도 |
+|------|--------|------|
+| `/{id}/journals` | `hometax_invoice_journals` | 자체 분개 (MNG 호환) |
+| `/{id}/journal-entries` | `journal_entries` + `journal_entry_lines` | 통합 분개 (CEO 대시보드) |
+
+**자체 분개** (`/journals`): MNG의 홈택스 분개 패턴을 그대로 지원. 매입/매출별 차변/대변 구조.
+
+```json
+{
+  "items": [
+    {
+      "dc_type": "debit",
+      "account_code": "15400",
+      "account_name": "부가세대급금",
+      "debit_amount": 3000000,
+      "credit_amount": 0,
+      "description": "3월 매입 부가세"
+    },
+    {
+      "dc_type": "credit",
+      "account_code": "25300",
+      "account_name": "미지급금",
+      "debit_amount": 0,
+      "credit_amount": 33000000
+    }
+  ]
+}
+```
+
+**통합 분개** (`/journal-entries`): `JournalSyncService`를 통해 CEO 대시보드에 자동 연동.
+
+**Source Type**: `hometax_invoice` (`JournalEntry::SOURCE_HOMETAX_INVOICE`)
+
+### 4.5 상수값
+
+| 구분 | 코드 | 설명 |
+|------|------|------|
+| 과세유형 | `01` | 과세 |
+| | `02` | 영세 |
+| | `03` | 면세 |
+| 영수/청구 | `01` | 영수 |
+| | `02` | 청구 |
+| 발급유형 | `01` | 정발행 |
+| | `02` | 역발행 |
+
+---
+
+## 5. 데이터 패턴
+
+### 5.1 Unique Key
+
+카드/은행 거래는 복합 키로 고유 식별한다.
+
+| 데이터 | Unique Key 형식 |
+|--------|----------------|
+| 카드 거래 | `card_num\|use_dt\|approval_num\|approval_amount` |
+| 은행 거래 | `bank_account_num\|trans_dt\|deposit\|withdraw\|balance` |
+
+분할/숨김/오버라이드 API에서 `unique_key` 파라미터로 사용한다.
+
+### 5.2 수동 거래 vs 동기화 거래
+
+| 구분 | `is_manual` | 수정 | 삭제 | 비고 |
+|------|:-----------:|:----:|:----:|------|
+| 바로빌 동기화 | `false` | 금액수정만 | 숨김만 | MNG에서 동기화 |
+| 수동 입력 | `true` | 가능 | 가능 | `/manual` 엔드포인트 |
+
+---
+
+## 6. 구현 파일 목록
+
+### 6.1 Service (비즈니스 로직)
+
+| 파일 | 설명 |
+|------|------|
+| `api/app/Services/BarobillCardTransactionService.php` | 카드 거래 서비스 |
+| `api/app/Services/BarobillBankTransactionService.php` | 은행 거래 서비스 |
+| `api/app/Services/HometaxInvoiceService.php` | 홈택스 세금계산서 서비스 |
+| `api/app/Services/JournalSyncService.php` | 통합 분개 서비스 (공용) |
+
+### 6.2 Controller
+
+| 파일 | 엔드포인트 |
+|------|----------|
+| `api/app/Http/Controllers/Api/V1/BarobillCardTransactionController.php` | 16개 |
+| `api/app/Http/Controllers/Api/V1/BarobillBankTransactionController.php` | 13개 |
+| `api/app/Http/Controllers/Api/V1/HometaxInvoiceController.php` | 13개 |
+
+### 6.3 Model
+
+| 파일 | 테이블 |
+|------|--------|
+| `api/app/Models/Barobill/BarobillCardTransaction.php` | `barobill_card_transactions` |
+| `api/app/Models/Barobill/BarobillCardTransactionSplit.php` | `barobill_card_transaction_splits` |
+| `api/app/Models/Barobill/BarobillCardTransactionHide.php` | `barobill_card_transaction_hides` |
+| `api/app/Models/Barobill/BarobillCardTransactionAmountLog.php` | `barobill_card_transaction_amount_logs` |
+| `api/app/Models/Barobill/BarobillBankTransaction.php` | `barobill_bank_transactions` |
+| `api/app/Models/Barobill/BarobillBankTransactionOverride.php` | `barobill_bank_transaction_overrides` |
+| `api/app/Models/Barobill/BarobillBankTransactionSplit.php` | `barobill_bank_transaction_splits` |
+| `api/app/Models/Barobill/BarobillBankSyncStatus.php` | `barobill_bank_sync_status` |
+| `api/app/Models/Barobill/HometaxInvoice.php` | `hometax_invoices` |
+| `api/app/Models/Barobill/HometaxInvoiceJournal.php` | `hometax_invoice_journals` |
+
+### 6.4 라우트
+
+`api/routes/api/v1/finance.php`에 등록.
+
+---
+
+## 7. 기존 API와의 관계
+
+| API | 데이터 소스 | 모델 | 용도 |
+|-----|-----------|------|------|
+| `card-transactions` | SAM 내부 입력 | `Withdrawal` | SAM 자체 카드 거래 관리 |
+| `bank-transactions` | SAM 내부 입력 | `Deposit` + `Withdrawal` | SAM 통합 입출금 조회 |
+| **`barobill-card-transactions`** | **바로빌 SOAP 동기화** | **`BarobillCardTransaction`** | **바로빌 카드 데이터 조회** |
+| **`barobill-bank-transactions`** | **바로빌 SOAP 동기화** | **`BarobillBankTransaction`** | **바로빌 은행 데이터 조회** |
+| **`hometax-invoices`** | **바로빌 SOAP 동기화** | **`HometaxInvoice`** | **홈택스 세금계산서 조회** |
+
+> **설계 결정**: 기존 `card-transactions`/`bank-transactions`는 SAM 자체 데이터를 관리하며, 바로빌 동기화 데이터는 별도 테이블/엔드포인트로 완전 분리한다. 두 데이터 소스가 충돌하지 않는다.
+
+---
+
+## 관련 문서
+
+- [재무 관리](../../features/finance/README.md)
+- [바로빌 카카오톡](../../features/barobill-kakaotalk/README.md)
+- [API 개발 규칙](../../dev/standards/api-rules.md)
+- [options 컬럼 정책](../../dev/standards/options-column-policy.md)
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/frontend/api-specs/payroll-api.md b/frontend/api-specs/payroll-api.md
index d44cb0a..3ce6b60 100644
--- a/frontend/api-specs/payroll-api.md
+++ b/frontend/api-specs/payroll-api.md
@@ -1,1117 +1,1117 @@
-# 급여관리 API 명세
-
-> **작성일**: 2026-03-11
-> **상태**: 개발 완료 (API 배포됨)
-> **Base URL**: `api.codebridge-x.com` (운영) / `api.dev.codebridge-x.com` (개발)
-
----
-
-## 1. 개요
-
-월별 급여를 등록/확정/지급하고, 4대보험과 근로소득세를 자동 계산하는 급여관리 API이다.
-
-### 1.1 인증
-
-모든 요청에 다음 헤더가 필요하다:
-
-```
-X-API-KEY: {api_key}
-Authorization: Bearer {token}
-```
-
-### 1.2 공통 응답 형식
-
-```json
-{
-  "success": true,
-  "message": "조회 성공",
-  "data": { ... }
-}
-```
-
-에러 시:
-
-```json
-{
-  "success": false,
-  "message": "에러 메시지"
-}
-```
-
-### 1.3 엔드포인트 요약
-
-| # | Method | Path | 설명 |
-|---|--------|------|------|
-| 1 | GET | `/api/v1/payrolls` | 급여 목록 (페이지네이션) |
-| 2 | POST | `/api/v1/payrolls` | 급여 등록 |
-| 3 | GET | `/api/v1/payrolls/summary` | 월간 요약 통계 |
-| 4 | POST | `/api/v1/payrolls/calculate` | 급여 일괄 계산 (draft 재계산) |
-| 5 | POST | `/api/v1/payrolls/calculate-preview` | 계산 미리보기 (저장 안 함) |
-| 6 | POST | `/api/v1/payrolls/bulk-confirm` | 일괄 확정 |
-| 7 | POST | `/api/v1/payrolls/bulk-generate` | 재직사원 일괄 생성 |
-| 8 | POST | `/api/v1/payrolls/copy-from-previous` | 전월 급여 복사 |
-| 9 | GET | `/api/v1/payrolls/{id}` | 급여 상세 |
-| 10 | PUT | `/api/v1/payrolls/{id}` | 급여 수정 |
-| 11 | DELETE | `/api/v1/payrolls/{id}` | 급여 삭제 |
-| 12 | POST | `/api/v1/payrolls/{id}/confirm` | 확정 |
-| 13 | POST | `/api/v1/payrolls/{id}/unconfirm` | 확정 취소 |
-| 14 | POST | `/api/v1/payrolls/{id}/pay` | 지급 처리 |
-| 15 | POST | `/api/v1/payrolls/{id}/unpay` | 지급 취소 (슈퍼관리자) |
-| 16 | GET | `/api/v1/payrolls/{id}/payslip` | 급여명세서 조회 |
-| 17 | GET | `/api/v1/payrolls/settings` | 급여 설정 조회 |
-| 18 | PUT | `/api/v1/payrolls/settings` | 급여 설정 수정 |
-
----
-
-## 2. 상태 흐름도
-
-```
-┌────────────────┐
-│  draft (작성중) │
-└───┬──────┬─────┘
-    │      ▲
-    │ confirm  │ unconfirm
-    ▼      │
-┌────────────────┐
-│confirmed (확정) │
-└───┬──────┬─────┘
-    │      ▲
-    │ pay      │ unpay*
-    ▼      │
-┌────────────────┐
-│  paid (지급완료)│
-└────────────────┘
-
-* unpay는 슈퍼관리자 전용 (paid → draft 초기화)
-```
-
-### 2.1 상태값
-
-| 상태 | 값 | 설명 | UI 배지 색상 |
-|------|---|------|-------------|
-| 작성중 | `draft` | 수정/삭제/확정 가능 | gray |
-| 확정 | `confirmed` | 확정취소/지급 가능 | blue |
-| 지급완료 | `paid` | 상세보기만 가능 | green |
-
-### 2.2 상태별 가능한 작업
-
-| 상태 | 일반 사용자 | 슈퍼관리자 |
-|------|-----------|-----------|
-| `draft` | 수정, 삭제, 확정, 일괄계산 | 동일 |
-| `confirmed` | 확정취소, 지급처리 | + **수정** |
-| `paid` | 상세보기만 | + **수정**, **지급취소** |
-
----
-
-## 3. 급여 계산 엔진
-
-### 3.1 과세표준
-
-```
-과세표준 = 총지급액(gross_salary) - 식대(bonus)
-```
-
-- `bonus` 필드는 **식대(비과세)** 항목이다
-- 4대보험과 세금은 과세표준 기준으로 계산한다
-
-### 3.2 4대보험 자동 계산
-
-| 항목 | 계산식 | 기본 요율 | 비고 |
-|------|--------|----------|------|
-| 건강보험 | `과세표준 × 3.545%` | 3.545% | 10원 단위 절삭 |
-| 장기요양보험 | `건강보험료 × 0.9082%` | 0.9082% | 건강보험료 기준, 10원 단위 절삭 |
-| 국민연금 | `과세표준 × 4.5%` | 4.5% | 상한 590만 / 하한 37만 적용 |
-| 고용보험 | `과세표준 × 0.9%` | 0.9% | 10원 단위 절삭 |
-
-> **모든 보험료는 10원 단위 절삭** (floor to nearest 10)
-
-### 3.3 근로소득세
-
-- **770천원 미만**: 0원
-- **770~10,000천원**: 간이세액표(DB) 조회 (연도, 월급여 천원단위, 가족수)
-- **10,000천원 초과**: 공식 계산 (소득세법 시행령 별표2)
-
-### 3.4 지방소득세
-
-```
-지방소득세 = 근로소득세 × 10% (10원 단위 절삭)
-```
-
-### 3.5 가족수 (공제대상가족수)
-
-- 기본: 본인 1인
-- TenantUserProfile의 `json_extra.dependents` 배열에서 `is_dependent: true`인 수만큼 추가
-- 범위: 최소 1, 최대 11
-
-### 3.6 요율 설정
-
-요율은 `payroll_settings` 테이블에서 테넌트별로 관리한다. 기본값은 위 표와 동일하며, 설정 API(17, 18번)를 통해 변경 가능하다.
-
----
-
-## 4. 데이터 모델
-
-### 4.1 Payroll 객체
-
-```json
-{
-  "id": 1,
-  "tenant_id": 1,
-  "user_id": 5,
-  "pay_year": 2026,
-  "pay_month": 3,
-  "base_salary": "3500000",
-  "overtime_pay": "0",
-  "bonus": "200000",
-  "allowances": [
-    {"name": "직책수당", "amount": 300000},
-    {"name": "교통비", "amount": 100000}
-  ],
-  "gross_salary": "4100000",
-  "income_tax": "117750",
-  "resident_tax": "11770",
-  "health_insurance": "138220",
-  "long_term_care": "1250",
-  "pension": "175500",
-  "employment_insurance": "35100",
-  "deductions": [
-    {"name": "대출상환", "amount": 500000}
-  ],
-  "options": null,
-  "total_deductions": "979590",
-  "net_salary": "3120410",
-  "status": "draft",
-  "confirmed_at": null,
-  "confirmed_by": null,
-  "paid_at": null,
-  "withdrawal_id": null,
-  "note": null,
-  "created_by": 1,
-  "updated_by": 1,
-  "created_at": "2026-03-11T10:00:00.000000Z",
-  "updated_at": "2026-03-11T10:00:00.000000Z",
-  "user": {
-    "id": 5,
-    "name": "홍길동",
-    "email": "hong@example.com"
-  },
-  "creator": {
-    "id": 1,
-    "name": "관리자"
-  }
-}
-```
-
-### 4.2 필드 설명
-
-**지급 항목:**
-
-| 필드 | 타입 | 설명 |
-|------|------|------|
-| `base_salary` | decimal(0) | 기본급 |
-| `overtime_pay` | decimal(0) | 고정연장근로수당 |
-| `bonus` | decimal(0) | 식대 (비과세) |
-| `allowances` | json | 추가 수당 `[{name, amount}]` |
-| `gross_salary` | decimal(0) | 총지급액 (자동 계산) |
-
-**법정 공제 항목 (자동 계산):**
-
-| 필드 | 타입 | 설명 |
-|------|------|------|
-| `income_tax` | decimal(0) | 근로소득세 |
-| `resident_tax` | decimal(0) | 지방소득세 |
-| `health_insurance` | decimal(0) | 건강보험료 |
-| `long_term_care` | decimal(0) | 장기요양보험료 |
-| `pension` | decimal(0) | 국민연금 |
-| `employment_insurance` | decimal(0) | 고용보험료 |
-
-**기타 공제:**
-
-| 필드 | 타입 | 설명 |
-|------|------|------|
-| `deductions` | json | 기타공제 `[{name, amount}]` |
-
-**결과:**
-
-| 필드 | 타입 | 설명 |
-|------|------|------|
-| `total_deductions` | decimal(0) | 총공제액 (법정 + 기타) |
-| `net_salary` | decimal(0) | 실수령액 = gross - total_deductions |
-
-**상태:**
-
-| 필드 | 타입 | 설명 |
-|------|------|------|
-| `status` | string | `draft` / `confirmed` / `paid` |
-| `confirmed_at` | datetime | 확정 일시 |
-| `confirmed_by` | int | 확정자 user_id |
-| `paid_at` | datetime | 지급 일시 |
-| `withdrawal_id` | int | 연결된 출금 ID |
-
----
-
-## 5. API 상세
-
-### 5.1 급여 목록 조회
-
-```
-GET /api/v1/payrolls
-```
-
-**Query Parameters:**
-
-| 파라미터 | 타입 | 필수 | 설명 | 예시 |
-|---------|------|------|------|------|
-| `year` | int | - | 귀속연도 | `2026` |
-| `month` | int | - | 귀속월 | `3` |
-| `user_id` | int | - | 사원 ID | `5` |
-| `status` | string | - | 상태 필터 | `draft` |
-| `department_id` | int | - | 부서 필터 | `2` |
-| `search` | string | - | 사원명 검색 | `홍길동` |
-| `sort_by` | string | - | 정렬 기준 (기본: `pay_year`) | `net_salary` |
-| `sort_dir` | string | - | 정렬 방향 (기본: `desc`) | `asc` |
-| `per_page` | int | - | 페이지당 건수 (기본: 20) | `50` |
-| `page` | int | - | 페이지 번호 | `1` |
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "조회 성공",
-  "data": {
-    "current_page": 1,
-    "data": [
-      {
-        "id": 1,
-        "user_id": 5,
-        "pay_year": 2026,
-        "pay_month": 3,
-        "base_salary": "3500000",
-        "gross_salary": "4100000",
-        "total_deductions": "979590",
-        "net_salary": "3120410",
-        "status": "draft",
-        "user": {"id": 5, "name": "홍길동", "email": "hong@example.com"},
-        "creator": {"id": 1, "name": "관리자"}
-      }
-    ],
-    "per_page": 20,
-    "total": 15,
-    "last_page": 1
-  }
-}
-```
-
-**프론트엔드 참고:**
-- 연월을 선택하는 UI를 제공하면 `year` + `month` 필터 사용
-- `sort_by=period` 전달 시 `pay_year` + `pay_month` 복합 정렬
-
----
-
-### 5.2 급여 등록
-
-```
-POST /api/v1/payrolls
-```
-
-**Request Body:**
-
-```json
-{
-  "user_id": 5,
-  "pay_year": 2026,
-  "pay_month": 3,
-  "base_salary": 3500000,
-  "overtime_pay": 0,
-  "bonus": 200000,
-  "allowances": [
-    {"name": "직책수당", "amount": 300000}
-  ],
-  "deductions": [
-    {"name": "대출상환", "amount": 500000}
-  ],
-  "family_count": 3,
-  "deduction_overrides": {
-    "income_tax": 100000,
-    "pension": 170000
-  },
-  "note": "메모"
-}
-```
-
-**필드 규칙:**
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|------|------|
-| `user_id` | int | ✅ | 급여 대상 사원 ID |
-| `pay_year` | int | ✅ | 귀속연도 (2000~2100) |
-| `pay_month` | int | ✅ | 귀속월 (1~12) |
-| `base_salary` | numeric | ✅ | 기본급 (0 이상) |
-| `overtime_pay` | numeric | - | 고정연장근로수당 |
-| `bonus` | numeric | - | 식대 (비과세) |
-| `allowances` | array | - | 추가수당 `[{name, amount}]` |
-| `deductions` | array | - | 기타공제 `[{name, amount}]` |
-| `family_count` | int | - | 공제대상가족수 (1~11, 미전달 시 자동) |
-| `deduction_overrides` | object | - | 법정공제 수동 입력 (아래 참고) |
-| `note` | string | - | 메모 (최대 1000자) |
-
-**`deduction_overrides` 필드:**
-
-자동 계산된 법정 공제 항목을 수동으로 덮어쓸 때 사용한다. 지정한 항목만 덮어쓰고, 나머지는 자동 계산값을 유지한다.
-
-```json
-{
-  "income_tax": 100000,
-  "resident_tax": 10000,
-  "health_insurance": 140000,
-  "long_term_care": 1300,
-  "pension": 170000,
-  "employment_insurance": 35000
-}
-```
-
-**응답 (201):**
-
-```json
-{
-  "success": true,
-  "message": "등록 성공",
-  "data": { /* Payroll 객체 (4.1 참고) */ }
-}
-```
-
-**에러:**
-
-| 상황 | 응답 코드 | 메시지 |
-|------|----------|--------|
-| 동일 연월+사원 중복 | 400 | 해당 연월에 이미 급여가 등록되어 있습니다. |
-| 검증 실패 | 422 | 요청 데이터 검증에 실패했습니다. |
-
----
-
-### 5.3 월간 요약 통계
-
-```
-GET /api/v1/payrolls/summary?year=2026&month=3
-```
-
-**Query Parameters:**
-
-| 파라미터 | 타입 | 필수 | 기본값 |
-|---------|------|------|--------|
-| `year` | int | - | 현재 연도 |
-| `month` | int | - | 현재 월 |
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "조회 성공",
-  "data": {
-    "year": 2026,
-    "month": 3,
-    "total_count": 15,
-    "draft_count": 3,
-    "confirmed_count": 7,
-    "paid_count": 5,
-    "total_gross": 62500000,
-    "total_deductions": 15800000,
-    "total_net": 46700000
-  }
-}
-```
-
-**프론트엔드 참고:**
-- 대시보드 카드에 `total_count`, `total_gross`, `total_net` 표시
-- 상태별 카운트로 진행 상태 게이지 표현 가능
-
----
-
-### 5.4 급여 일괄 계산
-
-기존 `draft` 상태 급여의 공제 항목을 재계산한다.
-
-```
-POST /api/v1/payrolls/calculate
-```
-
-**Request Body:**
-
-```json
-{
-  "year": 2026,
-  "month": 3,
-  "user_ids": [5, 8, 12]
-}
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|------|------|
-| `year` | int | ✅ | 대상 연도 |
-| `month` | int | ✅ | 대상 월 |
-| `user_ids` | array | - | 특정 사원만 지정 (미전달 시 전체) |
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "급여가 일괄 계산되었습니다.",
-  "data": [
-    { /* 재계산된 Payroll 객체들 */ }
-  ]
-}
-```
-
-> **주의:** `confirmed`/`paid` 상태 급여는 재계산하지 않는다 (draft만 대상).
-
----
-
-### 5.5 계산 미리보기
-
-급여 데이터를 저장하지 않고 계산 결과만 미리 확인한다. 급여 등록/수정 폼에서 실시간 미리보기용.
-
-```
-POST /api/v1/payrolls/calculate-preview
-```
-
-**Request Body:**
-
-```json
-{
-  "user_id": 5,
-  "base_salary": 3500000,
-  "overtime_pay": 0,
-  "bonus": 200000,
-  "allowances": [
-    {"name": "직책수당", "amount": 300000}
-  ],
-  "deductions": [
-    {"name": "대출상환", "amount": 500000}
-  ]
-}
-```
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "계산 완료",
-  "data": {
-    "gross_salary": 4100000,
-    "taxable_base": 3900000,
-    "income_tax": 117750,
-    "resident_tax": 11770,
-    "health_insurance": 138220,
-    "long_term_care": 1250,
-    "pension": 175500,
-    "employment_insurance": 35100,
-    "total_deductions": 979590,
-    "net_salary": 3120410,
-    "family_count": 3
-  }
-}
-```
-
-**프론트엔드 참고:**
-- `user_id`를 전달하면 해당 사원의 가족수를 자동 반영
-- `user_id` 미전달 시 가족수 1로 계산
-- 폼 입력값이 변경될 때마다 호출하여 실시간 계산 결과를 표시 (debounce 300ms 권장)
-
----
-
-### 5.6 일괄 확정
-
-해당 월의 모든 `draft` 급여를 한 번에 `confirmed`로 변경한다.
-
-```
-POST /api/v1/payrolls/bulk-confirm
-```
-
-**Request Body:**
-
-```json
-{
-  "year": 2026,
-  "month": 3
-}
-```
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "급여가 일괄 확정되었습니다.",
-  "data": {
-    "count": 12
-  }
-}
-```
-
----
-
-### 5.7 재직사원 일괄 생성
-
-해당 연월에 재직 중인(employee_status=active) 모든 사원의 급여를 자동 생성한다.
-
-```
-POST /api/v1/payrolls/bulk-generate
-```
-
-**Request Body:**
-
-```json
-{
-  "year": 2026,
-  "month": 3
-}
-```
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "급여가 일괄 생성되었습니다.",
-  "data": {
-    "created": 12,
-    "skipped": 3
-  }
-}
-```
-
-**동작 설명:**
-- 사원별 연봉 정보(`json_extra.salary_info.annual_salary`)에서 `÷12`로 월 기본급 산출
-- 이미 존재하는 사원은 `skipped` 처리 (중복 생성하지 않음)
-- 연봉 정보가 없는 사원도 기본급 0으로 생성됨
-- 모든 급여는 `draft` 상태로 생성됨
-
-**프론트엔드 참고:**
-- 매월 초에 "일괄 생성" 버튼을 눌러 해당 월 급여를 초기화
-- `created`/`skipped` 결과를 토스트 메시지로 표시
-
----
-
-### 5.8 전월 급여 복사
-
-전월 급여 데이터를 현재 월로 복사한다. 매월 동일한 급여 구조를 유지할 때 사용.
-
-```
-POST /api/v1/payrolls/copy-from-previous
-```
-
-**Request Body:**
-
-```json
-{
-  "year": 2026,
-  "month": 3
-}
-```
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "전월 급여가 복사되었습니다.",
-  "data": {
-    "created": 15,
-    "skipped": 0
-  }
-}
-```
-
-**동작 설명:**
-- 지급/공제 항목을 전월 그대로 복사 (`base_salary`, `allowances`, `deductions` 등)
-- 상태는 `draft`로 초기화
-- 이미 존재하는 사원은 `skipped` 처리
-- 1월 요청 시 전년 12월 데이터 참조
-
-**에러:**
-
-| 상황 | 응답 코드 | 메시지 |
-|------|----------|--------|
-| 전월 데이터 없음 | 400 | 전월 급여 데이터가 없습니다. |
-
----
-
-### 5.9 급여 상세 조회
-
-```
-GET /api/v1/payrolls/{id}
-```
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "조회 성공",
-  "data": {
-    "id": 1,
-    "user": {"id": 5, "name": "홍길동", "email": "hong@example.com"},
-    "confirmer": {"id": 1, "name": "관리자"},
-    "withdrawal": null,
-    "creator": {"id": 1, "name": "관리자"},
-    /* ... 전체 Payroll 필드 */
-  }
-}
-```
-
----
-
-### 5.10 급여 수정
-
-```
-PUT /api/v1/payrolls/{id}
-```
-
-**Request Body:**
-
-```json
-{
-  "base_salary": 3600000,
-  "overtime_pay": 100000,
-  "bonus": 200000,
-  "allowances": [
-    {"name": "직책수당", "amount": 300000}
-  ],
-  "deductions": [
-    {"name": "대출상환", "amount": 500000}
-  ],
-  "deduction_overrides": {
-    "pension": 175000
-  },
-  "_is_super_admin": false,
-  "note": "기본급 인상 반영"
-}
-```
-
-**필드 규칙:**
-- `_is_super_admin: true` 전달 시 `confirmed`/`paid` 상태에서도 수정 가능
-- `deduction_overrides`로 법정 공제 항목을 수동 변경 가능
-- 전달하지 않은 필드는 기존값 유지
-
-**에러:**
-
-| 상황 | 응답 코드 | 메시지 |
-|------|----------|--------|
-| draft 아닌 상태에서 수정 | 400 | 작성중 상태의 급여만 수정할 수 있습니다. |
-| 연월/사원 변경 시 중복 | 400 | 해당 연월에 이미 급여가 등록되어 있습니다. |
-
----
-
-### 5.11 급여 삭제
-
-```
-DELETE /api/v1/payrolls/{id}
-```
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "삭제 성공",
-  "data": null
-}
-```
-
-> `draft` 상태에서만 삭제 가능. Soft delete 처리.
-
----
-
-### 5.12 확정
-
-```
-POST /api/v1/payrolls/{id}/confirm
-```
-
-**Request Body:** 없음
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "급여가 확정되었습니다.",
-  "data": {
-    "id": 1,
-    "status": "confirmed",
-    "confirmed_at": "2026-03-11T14:30:00.000000Z",
-    "confirmer": {"id": 1, "name": "관리자"}
-  }
-}
-```
-
----
-
-### 5.13 확정 취소
-
-```
-POST /api/v1/payrolls/{id}/unconfirm
-```
-
-**Request Body:** 없음
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "급여 확정이 취소되었습니다.",
-  "data": {
-    "id": 1,
-    "status": "draft",
-    "confirmed_at": null,
-    "confirmed_by": null
-  }
-}
-```
-
-> `confirmed` 상태에서만 가능. `draft`로 되돌린다.
-
----
-
-### 5.14 지급 처리
-
-```
-POST /api/v1/payrolls/{id}/pay
-```
-
-**Request Body:**
-
-```json
-{
-  "withdrawal_id": 42
-}
-```
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|------|------|
-| `withdrawal_id` | int | - | 연결할 출금 내역 ID |
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "급여가 지급 처리되었습니다.",
-  "data": {
-    "id": 1,
-    "status": "paid",
-    "paid_at": "2026-03-25T09:00:00.000000Z",
-    "withdrawal": { "id": 42, "..." : "..." }
-  }
-}
-```
-
----
-
-### 5.15 지급 취소
-
-```
-POST /api/v1/payrolls/{id}/unpay
-```
-
-**Request Body:** 없음
-
-> **슈퍼관리자 전용.** `paid` → `draft`로 초기화. 확정/지급 이력 모두 제거.
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "급여 지급이 취소되었습니다.",
-  "data": {
-    "id": 1,
-    "status": "draft",
-    "confirmed_at": null,
-    "paid_at": null,
-    "withdrawal_id": null
-  }
-}
-```
-
----
-
-### 5.16 급여명세서 조회
-
-```
-GET /api/v1/payrolls/{id}/payslip
-```
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "조회 성공",
-  "data": {
-    "payroll": { /* 전체 Payroll 객체 */ },
-    "period": "2026년 03월",
-    "employee": {
-      "id": 5,
-      "name": "홍길동",
-      "email": "hong@example.com"
-    },
-    "earnings": {
-      "base_salary": 3500000,
-      "overtime_pay": 0,
-      "bonus": 200000,
-      "allowances": [
-        {"name": "직책수당", "amount": 300000},
-        {"name": "교통비", "amount": 100000}
-      ],
-      "allowances_total": 400000,
-      "gross_total": 4100000
-    },
-    "deductions": {
-      "income_tax": 117750,
-      "resident_tax": 11770,
-      "health_insurance": 138220,
-      "long_term_care": 1250,
-      "pension": 175500,
-      "employment_insurance": 35100,
-      "other_deductions": [
-        {"name": "대출상환", "amount": 500000}
-      ],
-      "other_total": 500000,
-      "total": 979590
-    },
-    "net_salary": 3120410,
-    "status": "confirmed",
-    "status_label": "확정",
-    "paid_at": null
-  }
-}
-```
-
-**프론트엔드 참고:**
-- `earnings` 구조로 지급 항목 테이블 구성
-- `deductions` 구조로 공제 항목 테이블 구성
-- `period`, `employee`, `net_salary`로 명세서 헤더 구성
-- 인쇄용 레이아웃은 A4 세로 기준 권장
-
----
-
-### 5.17 급여 설정 조회
-
-```
-GET /api/v1/payrolls/settings
-```
-
-**응답 (200):**
-
-```json
-{
-  "success": true,
-  "message": "조회 성공",
-  "data": {
-    "id": 1,
-    "tenant_id": 1,
-    "income_tax_rate": "0.00",
-    "resident_tax_rate": "10.00",
-    "health_insurance_rate": "3.545",
-    "long_term_care_rate": "0.9082",
-    "pension_rate": "4.500",
-    "employment_insurance_rate": "0.900",
-    "pension_max_salary": "5900000.00",
-    "pension_min_salary": "370000.00",
-    "pay_day": 25,
-    "auto_calculate": false,
-    "allowance_types": [
-      {"code": "meal", "name": "식대", "is_taxable": false},
-      {"code": "transport", "name": "교통비", "is_taxable": false},
-      {"code": "position", "name": "직책수당", "is_taxable": true},
-      {"code": "skill", "name": "기술수당", "is_taxable": true},
-      {"code": "family", "name": "가족수당", "is_taxable": true},
-      {"code": "housing", "name": "주거수당", "is_taxable": true}
-    ],
-    "deduction_types": [
-      {"code": "loan", "name": "대출상환"},
-      {"code": "union", "name": "조합비"},
-      {"code": "savings", "name": "저축"},
-      {"code": "etc", "name": "기타공제"}
-    ]
-  }
-}
-```
-
-**프론트엔드 참고:**
-- `allowance_types`로 수당 입력 폼의 드롭다운 구성
-- `deduction_types`로 공제 입력 폼의 드롭다운 구성
-- `pay_day`를 급여 지급일 표시에 활용
-
----
-
-### 5.18 급여 설정 수정
-
-```
-PUT /api/v1/payrolls/settings
-```
-
-**Request Body:**
-
-```json
-{
-  "health_insurance_rate": 3.545,
-  "pension_rate": 4.5,
-  "pay_day": 25,
-  "allowance_types": [
-    {"code": "meal", "name": "식대", "is_taxable": false},
-    {"code": "transport", "name": "교통비", "is_taxable": false}
-  ]
-}
-```
-
-> 전달한 필드만 업데이트. 미전달 필드는 기존값 유지.
-
----
-
-## 6. 에러 코드 정리
-
-| 에러 키 | 메시지 | 발생 상황 |
-|---------|--------|----------|
-| `error.payroll.not_found` | 급여 정보를 찾을 수 없습니다. | 존재하지 않는 ID |
-| `error.payroll.already_exists` | 해당 연월에 이미 급여가 등록되어 있습니다. | 동일 사원+연월 중복 |
-| `error.payroll.not_editable` | 작성중 상태의 급여만 수정할 수 있습니다. | draft 외 수정 시도 |
-| `error.payroll.not_deletable` | 작성중 상태의 급여만 삭제할 수 있습니다. | draft 외 삭제 시도 |
-| `error.payroll.not_confirmable` | 작성중 상태의 급여만 확정할 수 있습니다. | draft 외 확정 시도 |
-| `error.payroll.not_unconfirmable` | 확정된 급여만 확정 취소할 수 있습니다. | confirmed 외 확정취소 |
-| `error.payroll.not_payable` | 확정된 급여만 지급 처리할 수 있습니다. | confirmed 외 지급 |
-| `error.payroll.not_unpayable` | 지급완료된 급여만 지급 취소할 수 있습니다. | paid 외 지급취소 |
-| `error.payroll.no_previous_month` | 전월 급여 데이터가 없습니다. | 전월 복사 시 데이터 없음 |
-| `error.payroll.invalid_withdrawal` | 유효하지 않은 출금 내역입니다. | 존재하지 않는 withdrawal_id |
-
----
-
-## 7. 프론트엔드 구현 가이드
-
-### 7.1 추천 화면 구성
-
-```
-┌─────────────────────────────────────────────────────┐
-│ 급여관리                            [2026년 03월 ▼] │
-├─────────────────────────────────────────────────────┤
-│                                                     │
-│ ┌──────────┐ ┌──────────┐ ┌──────────┐ ┌─────────┐│
-│ │ 총 인원   │ │ 총 지급액 │ │ 총 공제액 │ │ 실수령액 ││
-│ │    15명   │ │ 62,500천원│ │ 15,800천원│ │46,700천원││
-│ └──────────┘ └──────────┘ └──────────┘ └─────────┘│
-│                                                     │
-│ [일괄생성] [전월복사] [일괄계산] [일괄확정] [+ 등록] │
-│                                                     │
-│ ┌───┬──────┬──────┬──────┬──────┬──────┬────┬────┐│
-│ │ # │ 사원  │ 기본급│총지급액│총공제액│실수령액│상태 │ 작업││
-│ ├───┼──────┼──────┼──────┼──────┼──────┼────┼────┤│
-│ │ 1 │홍길동│ 350만│ 410만│ 98만 │ 312만│작성│ ⋮  ││
-│ │ 2 │김철수│ 300만│ 350만│ 85만 │ 265만│확정│ ⋮  ││
-│ └───┴──────┴──────┴──────┴──────┴──────┴────┴────┘│
-└─────────────────────────────────────────────────────┘
-```
-
-### 7.2 급여 등록/수정 폼
-
-```
-┌─────────────────────────────────────────────────────┐
-│ 급여 등록                                           │
-├─────────────────────────────────────────────────────┤
-│ 사원: [홍길동 ▼]  연도: [2026]  월: [3 ▼]          │
-│                                                     │
-│ ── 지급 항목 ──────────────────────────────────── │
-│ 기본급:         [  3,500,000 ]                      │
-│ 연장근로수당:    [          0 ]                      │
-│ 식대(비과세):   [    200,000 ]                      │
-│ 수당:                                               │
-│   직책수당      [    300,000 ] [삭제]               │
-│   교통비        [    100,000 ] [삭제]               │
-│   [+ 수당 추가]                                     │
-│ ────────────────────────── 총 지급액: 4,100,000    │
-│                                                     │
-│ ── 공제 항목 (자동 계산) ────────────────────────  │
-│ 근로소득세:     [    117,750 ] ← 자동 (수정 가능)   │
-│ 지방소득세:     [     11,770 ] ← 자동 (수정 가능)   │
-│ 건강보험:       [    138,220 ] ← 자동 (수정 가능)   │
-│ 장기요양보험:   [      1,250 ] ← 자동 (수정 가능)   │
-│ 국민연금:       [    175,500 ] ← 자동 (수정 가능)   │
-│ 고용보험:       [     35,100 ] ← 자동 (수정 가능)   │
-│ 기타 공제:                                          │
-│   대출상환      [    500,000 ] [삭제]               │
-│   [+ 기타 공제 추가]                                │
-│ ────────────────────────── 총 공제액:   979,590    │
-│                                                     │
-│ ═════════════════════════ 실수령액:  3,120,410    │
-│                                                     │
-│ 메모: [                    ]                        │
-│                                                     │
-│                            [취소]  [미리보기]  [저장]│
-└─────────────────────────────────────────────────────┘
-```
-
-**구현 포인트:**
-- 지급 항목 변경 시 `calculate-preview` API 호출하여 공제 항목 자동 갱신
-- 법정 공제 필드는 기본 readonly + "수정" 토글로 수동 입력 허용
-- 수동 입력된 공제 항목은 `deduction_overrides`로 전달
-- `allowance_types`, `deduction_types`는 설정 API에서 조회하여 드롭다운 제공
-
-### 7.3 급여명세서 (인쇄용)
-
-`payslip` API 응답의 `earnings`/`deductions` 구조를 활용:
-
-```
-┌─────────────────────────────────────────────┐
-│              급 여 명 세 서                  │
-│                                             │
-│ 사원명: 홍길동     귀속기간: 2026년 03월    │
-│                                             │
-│ ┌──── 지급 내역 ────┬── 공제 내역 ────┐    │
-│ │ 기본급    3,500,000│ 소득세    117,750│    │
-│ │ 식대       200,000│ 지방소득세 11,770│    │
-│ │ 직책수당    300,000│ 건강보험  138,220│    │
-│ │ 교통비     100,000│ 장기요양    1,250│    │
-│ │                   │ 국민연금  175,500│    │
-│ │                   │ 고용보험   35,100│    │
-│ │                   │ 대출상환  500,000│    │
-│ ├───────────────────┼─────────────────┤    │
-│ │ 지급합계 4,100,000│ 공제합계 979,590│    │
-│ └───────────────────┴─────────────────┘    │
-│                                             │
-│         실수령액: 3,120,410원               │
-└─────────────────────────────────────────────┘
-```
-
-### 7.4 월간 워크플로우
-
-```
-1. 월초 → [일괄생성] 또는 [전월복사] 실행
-2. 개별 급여 데이터 확인/수정
-3. [일괄계산] 실행 (공제 항목 최신 요율로 재계산)
-4. 데이터 확인 완료 → [일괄확정]
-5. 급여 지급일 → 개별 [지급처리] (출금과 연결)
-6. 급여명세서 조회/인쇄
-```
-
-### 7.5 금액 표시 규칙
-
-- 모든 금액은 **원(KRW)** 단위 정수
-- 천 단위 콤마 필수: `3,500,000`
-- 음수 금액(환급): 빨간색 + `-` 부호
-
----
-
-## 관련 문서
-
-- [급여관리 기능 상세](../../features/finance/payroll.md) — 전표 변환, 권한, 멀티테넌트
-- [DB 스키마 — 인사](../../system/database/hr.md)
-- [결재관리 API 명세](approval-api.md)
-
----
-
-**최종 업데이트**: 2026-03-11
+# 급여관리 API 명세
+
+> **작성일**: 2026-03-11
+> **상태**: 개발 완료 (API 배포됨)
+> **Base URL**: `api.codebridge-x.com` (운영) / `api.dev.codebridge-x.com` (개발)
+
+---
+
+## 1. 개요
+
+월별 급여를 등록/확정/지급하고, 4대보험과 근로소득세를 자동 계산하는 급여관리 API이다.
+
+### 1.1 인증
+
+모든 요청에 다음 헤더가 필요하다:
+
+```
+X-API-KEY: {api_key}
+Authorization: Bearer {token}
+```
+
+### 1.2 공통 응답 형식
+
+```json
+{
+  "success": true,
+  "message": "조회 성공",
+  "data": { ... }
+}
+```
+
+에러 시:
+
+```json
+{
+  "success": false,
+  "message": "에러 메시지"
+}
+```
+
+### 1.3 엔드포인트 요약
+
+| # | Method | Path | 설명 |
+|---|--------|------|------|
+| 1 | GET | `/api/v1/payrolls` | 급여 목록 (페이지네이션) |
+| 2 | POST | `/api/v1/payrolls` | 급여 등록 |
+| 3 | GET | `/api/v1/payrolls/summary` | 월간 요약 통계 |
+| 4 | POST | `/api/v1/payrolls/calculate` | 급여 일괄 계산 (draft 재계산) |
+| 5 | POST | `/api/v1/payrolls/calculate-preview` | 계산 미리보기 (저장 안 함) |
+| 6 | POST | `/api/v1/payrolls/bulk-confirm` | 일괄 확정 |
+| 7 | POST | `/api/v1/payrolls/bulk-generate` | 재직사원 일괄 생성 |
+| 8 | POST | `/api/v1/payrolls/copy-from-previous` | 전월 급여 복사 |
+| 9 | GET | `/api/v1/payrolls/{id}` | 급여 상세 |
+| 10 | PUT | `/api/v1/payrolls/{id}` | 급여 수정 |
+| 11 | DELETE | `/api/v1/payrolls/{id}` | 급여 삭제 |
+| 12 | POST | `/api/v1/payrolls/{id}/confirm` | 확정 |
+| 13 | POST | `/api/v1/payrolls/{id}/unconfirm` | 확정 취소 |
+| 14 | POST | `/api/v1/payrolls/{id}/pay` | 지급 처리 |
+| 15 | POST | `/api/v1/payrolls/{id}/unpay` | 지급 취소 (슈퍼관리자) |
+| 16 | GET | `/api/v1/payrolls/{id}/payslip` | 급여명세서 조회 |
+| 17 | GET | `/api/v1/payrolls/settings` | 급여 설정 조회 |
+| 18 | PUT | `/api/v1/payrolls/settings` | 급여 설정 수정 |
+
+---
+
+## 2. 상태 흐름도
+
+```
+┌────────────────┐
+│  draft (작성중) │
+└───┬──────┬─────┘
+    │      ▲
+    │ confirm  │ unconfirm
+    ▼      │
+┌────────────────┐
+│confirmed (확정) │
+└───┬──────┬─────┘
+    │      ▲
+    │ pay      │ unpay*
+    ▼      │
+┌────────────────┐
+│  paid (지급완료)│
+└────────────────┘
+
+* unpay는 슈퍼관리자 전용 (paid → draft 초기화)
+```
+
+### 2.1 상태값
+
+| 상태 | 값 | 설명 | UI 배지 색상 |
+|------|---|------|-------------|
+| 작성중 | `draft` | 수정/삭제/확정 가능 | gray |
+| 확정 | `confirmed` | 확정취소/지급 가능 | blue |
+| 지급완료 | `paid` | 상세보기만 가능 | green |
+
+### 2.2 상태별 가능한 작업
+
+| 상태 | 일반 사용자 | 슈퍼관리자 |
+|------|-----------|-----------|
+| `draft` | 수정, 삭제, 확정, 일괄계산 | 동일 |
+| `confirmed` | 확정취소, 지급처리 | + **수정** |
+| `paid` | 상세보기만 | + **수정**, **지급취소** |
+
+---
+
+## 3. 급여 계산 엔진
+
+### 3.1 과세표준
+
+```
+과세표준 = 총지급액(gross_salary) - 식대(bonus)
+```
+
+- `bonus` 필드는 **식대(비과세)** 항목이다
+- 4대보험과 세금은 과세표준 기준으로 계산한다
+
+### 3.2 4대보험 자동 계산
+
+| 항목 | 계산식 | 기본 요율 | 비고 |
+|------|--------|----------|------|
+| 건강보험 | `과세표준 × 3.545%` | 3.545% | 10원 단위 절삭 |
+| 장기요양보험 | `건강보험료 × 0.9082%` | 0.9082% | 건강보험료 기준, 10원 단위 절삭 |
+| 국민연금 | `과세표준 × 4.5%` | 4.5% | 상한 590만 / 하한 37만 적용 |
+| 고용보험 | `과세표준 × 0.9%` | 0.9% | 10원 단위 절삭 |
+
+> **모든 보험료는 10원 단위 절삭** (floor to nearest 10)
+
+### 3.3 근로소득세
+
+- **770천원 미만**: 0원
+- **770~10,000천원**: 간이세액표(DB) 조회 (연도, 월급여 천원단위, 가족수)
+- **10,000천원 초과**: 공식 계산 (소득세법 시행령 별표2)
+
+### 3.4 지방소득세
+
+```
+지방소득세 = 근로소득세 × 10% (10원 단위 절삭)
+```
+
+### 3.5 가족수 (공제대상가족수)
+
+- 기본: 본인 1인
+- TenantUserProfile의 `json_extra.dependents` 배열에서 `is_dependent: true`인 수만큼 추가
+- 범위: 최소 1, 최대 11
+
+### 3.6 요율 설정
+
+요율은 `payroll_settings` 테이블에서 테넌트별로 관리한다. 기본값은 위 표와 동일하며, 설정 API(17, 18번)를 통해 변경 가능하다.
+
+---
+
+## 4. 데이터 모델
+
+### 4.1 Payroll 객체
+
+```json
+{
+  "id": 1,
+  "tenant_id": 1,
+  "user_id": 5,
+  "pay_year": 2026,
+  "pay_month": 3,
+  "base_salary": "3500000",
+  "overtime_pay": "0",
+  "bonus": "200000",
+  "allowances": [
+    {"name": "직책수당", "amount": 300000},
+    {"name": "교통비", "amount": 100000}
+  ],
+  "gross_salary": "4100000",
+  "income_tax": "117750",
+  "resident_tax": "11770",
+  "health_insurance": "138220",
+  "long_term_care": "1250",
+  "pension": "175500",
+  "employment_insurance": "35100",
+  "deductions": [
+    {"name": "대출상환", "amount": 500000}
+  ],
+  "options": null,
+  "total_deductions": "979590",
+  "net_salary": "3120410",
+  "status": "draft",
+  "confirmed_at": null,
+  "confirmed_by": null,
+  "paid_at": null,
+  "withdrawal_id": null,
+  "note": null,
+  "created_by": 1,
+  "updated_by": 1,
+  "created_at": "2026-03-11T10:00:00.000000Z",
+  "updated_at": "2026-03-11T10:00:00.000000Z",
+  "user": {
+    "id": 5,
+    "name": "홍길동",
+    "email": "hong@example.com"
+  },
+  "creator": {
+    "id": 1,
+    "name": "관리자"
+  }
+}
+```
+
+### 4.2 필드 설명
+
+**지급 항목:**
+
+| 필드 | 타입 | 설명 |
+|------|------|------|
+| `base_salary` | decimal(0) | 기본급 |
+| `overtime_pay` | decimal(0) | 고정연장근로수당 |
+| `bonus` | decimal(0) | 식대 (비과세) |
+| `allowances` | json | 추가 수당 `[{name, amount}]` |
+| `gross_salary` | decimal(0) | 총지급액 (자동 계산) |
+
+**법정 공제 항목 (자동 계산):**
+
+| 필드 | 타입 | 설명 |
+|------|------|------|
+| `income_tax` | decimal(0) | 근로소득세 |
+| `resident_tax` | decimal(0) | 지방소득세 |
+| `health_insurance` | decimal(0) | 건강보험료 |
+| `long_term_care` | decimal(0) | 장기요양보험료 |
+| `pension` | decimal(0) | 국민연금 |
+| `employment_insurance` | decimal(0) | 고용보험료 |
+
+**기타 공제:**
+
+| 필드 | 타입 | 설명 |
+|------|------|------|
+| `deductions` | json | 기타공제 `[{name, amount}]` |
+
+**결과:**
+
+| 필드 | 타입 | 설명 |
+|------|------|------|
+| `total_deductions` | decimal(0) | 총공제액 (법정 + 기타) |
+| `net_salary` | decimal(0) | 실수령액 = gross - total_deductions |
+
+**상태:**
+
+| 필드 | 타입 | 설명 |
+|------|------|------|
+| `status` | string | `draft` / `confirmed` / `paid` |
+| `confirmed_at` | datetime | 확정 일시 |
+| `confirmed_by` | int | 확정자 user_id |
+| `paid_at` | datetime | 지급 일시 |
+| `withdrawal_id` | int | 연결된 출금 ID |
+
+---
+
+## 5. API 상세
+
+### 5.1 급여 목록 조회
+
+```
+GET /api/v1/payrolls
+```
+
+**Query Parameters:**
+
+| 파라미터 | 타입 | 필수 | 설명 | 예시 |
+|---------|------|------|------|------|
+| `year` | int | - | 귀속연도 | `2026` |
+| `month` | int | - | 귀속월 | `3` |
+| `user_id` | int | - | 사원 ID | `5` |
+| `status` | string | - | 상태 필터 | `draft` |
+| `department_id` | int | - | 부서 필터 | `2` |
+| `search` | string | - | 사원명 검색 | `홍길동` |
+| `sort_by` | string | - | 정렬 기준 (기본: `pay_year`) | `net_salary` |
+| `sort_dir` | string | - | 정렬 방향 (기본: `desc`) | `asc` |
+| `per_page` | int | - | 페이지당 건수 (기본: 20) | `50` |
+| `page` | int | - | 페이지 번호 | `1` |
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "조회 성공",
+  "data": {
+    "current_page": 1,
+    "data": [
+      {
+        "id": 1,
+        "user_id": 5,
+        "pay_year": 2026,
+        "pay_month": 3,
+        "base_salary": "3500000",
+        "gross_salary": "4100000",
+        "total_deductions": "979590",
+        "net_salary": "3120410",
+        "status": "draft",
+        "user": {"id": 5, "name": "홍길동", "email": "hong@example.com"},
+        "creator": {"id": 1, "name": "관리자"}
+      }
+    ],
+    "per_page": 20,
+    "total": 15,
+    "last_page": 1
+  }
+}
+```
+
+**프론트엔드 참고:**
+- 연월을 선택하는 UI를 제공하면 `year` + `month` 필터 사용
+- `sort_by=period` 전달 시 `pay_year` + `pay_month` 복합 정렬
+
+---
+
+### 5.2 급여 등록
+
+```
+POST /api/v1/payrolls
+```
+
+**Request Body:**
+
+```json
+{
+  "user_id": 5,
+  "pay_year": 2026,
+  "pay_month": 3,
+  "base_salary": 3500000,
+  "overtime_pay": 0,
+  "bonus": 200000,
+  "allowances": [
+    {"name": "직책수당", "amount": 300000}
+  ],
+  "deductions": [
+    {"name": "대출상환", "amount": 500000}
+  ],
+  "family_count": 3,
+  "deduction_overrides": {
+    "income_tax": 100000,
+    "pension": 170000
+  },
+  "note": "메모"
+}
+```
+
+**필드 규칙:**
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|------|------|
+| `user_id` | int | ✅ | 급여 대상 사원 ID |
+| `pay_year` | int | ✅ | 귀속연도 (2000~2100) |
+| `pay_month` | int | ✅ | 귀속월 (1~12) |
+| `base_salary` | numeric | ✅ | 기본급 (0 이상) |
+| `overtime_pay` | numeric | - | 고정연장근로수당 |
+| `bonus` | numeric | - | 식대 (비과세) |
+| `allowances` | array | - | 추가수당 `[{name, amount}]` |
+| `deductions` | array | - | 기타공제 `[{name, amount}]` |
+| `family_count` | int | - | 공제대상가족수 (1~11, 미전달 시 자동) |
+| `deduction_overrides` | object | - | 법정공제 수동 입력 (아래 참고) |
+| `note` | string | - | 메모 (최대 1000자) |
+
+**`deduction_overrides` 필드:**
+
+자동 계산된 법정 공제 항목을 수동으로 덮어쓸 때 사용한다. 지정한 항목만 덮어쓰고, 나머지는 자동 계산값을 유지한다.
+
+```json
+{
+  "income_tax": 100000,
+  "resident_tax": 10000,
+  "health_insurance": 140000,
+  "long_term_care": 1300,
+  "pension": 170000,
+  "employment_insurance": 35000
+}
+```
+
+**응답 (201):**
+
+```json
+{
+  "success": true,
+  "message": "등록 성공",
+  "data": { /* Payroll 객체 (4.1 참고) */ }
+}
+```
+
+**에러:**
+
+| 상황 | 응답 코드 | 메시지 |
+|------|----------|--------|
+| 동일 연월+사원 중복 | 400 | 해당 연월에 이미 급여가 등록되어 있습니다. |
+| 검증 실패 | 422 | 요청 데이터 검증에 실패했습니다. |
+
+---
+
+### 5.3 월간 요약 통계
+
+```
+GET /api/v1/payrolls/summary?year=2026&month=3
+```
+
+**Query Parameters:**
+
+| 파라미터 | 타입 | 필수 | 기본값 |
+|---------|------|------|--------|
+| `year` | int | - | 현재 연도 |
+| `month` | int | - | 현재 월 |
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "조회 성공",
+  "data": {
+    "year": 2026,
+    "month": 3,
+    "total_count": 15,
+    "draft_count": 3,
+    "confirmed_count": 7,
+    "paid_count": 5,
+    "total_gross": 62500000,
+    "total_deductions": 15800000,
+    "total_net": 46700000
+  }
+}
+```
+
+**프론트엔드 참고:**
+- 대시보드 카드에 `total_count`, `total_gross`, `total_net` 표시
+- 상태별 카운트로 진행 상태 게이지 표현 가능
+
+---
+
+### 5.4 급여 일괄 계산
+
+기존 `draft` 상태 급여의 공제 항목을 재계산한다.
+
+```
+POST /api/v1/payrolls/calculate
+```
+
+**Request Body:**
+
+```json
+{
+  "year": 2026,
+  "month": 3,
+  "user_ids": [5, 8, 12]
+}
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|------|------|
+| `year` | int | ✅ | 대상 연도 |
+| `month` | int | ✅ | 대상 월 |
+| `user_ids` | array | - | 특정 사원만 지정 (미전달 시 전체) |
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "급여가 일괄 계산되었습니다.",
+  "data": [
+    { /* 재계산된 Payroll 객체들 */ }
+  ]
+}
+```
+
+> **주의:** `confirmed`/`paid` 상태 급여는 재계산하지 않는다 (draft만 대상).
+
+---
+
+### 5.5 계산 미리보기
+
+급여 데이터를 저장하지 않고 계산 결과만 미리 확인한다. 급여 등록/수정 폼에서 실시간 미리보기용.
+
+```
+POST /api/v1/payrolls/calculate-preview
+```
+
+**Request Body:**
+
+```json
+{
+  "user_id": 5,
+  "base_salary": 3500000,
+  "overtime_pay": 0,
+  "bonus": 200000,
+  "allowances": [
+    {"name": "직책수당", "amount": 300000}
+  ],
+  "deductions": [
+    {"name": "대출상환", "amount": 500000}
+  ]
+}
+```
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "계산 완료",
+  "data": {
+    "gross_salary": 4100000,
+    "taxable_base": 3900000,
+    "income_tax": 117750,
+    "resident_tax": 11770,
+    "health_insurance": 138220,
+    "long_term_care": 1250,
+    "pension": 175500,
+    "employment_insurance": 35100,
+    "total_deductions": 979590,
+    "net_salary": 3120410,
+    "family_count": 3
+  }
+}
+```
+
+**프론트엔드 참고:**
+- `user_id`를 전달하면 해당 사원의 가족수를 자동 반영
+- `user_id` 미전달 시 가족수 1로 계산
+- 폼 입력값이 변경될 때마다 호출하여 실시간 계산 결과를 표시 (debounce 300ms 권장)
+
+---
+
+### 5.6 일괄 확정
+
+해당 월의 모든 `draft` 급여를 한 번에 `confirmed`로 변경한다.
+
+```
+POST /api/v1/payrolls/bulk-confirm
+```
+
+**Request Body:**
+
+```json
+{
+  "year": 2026,
+  "month": 3
+}
+```
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "급여가 일괄 확정되었습니다.",
+  "data": {
+    "count": 12
+  }
+}
+```
+
+---
+
+### 5.7 재직사원 일괄 생성
+
+해당 연월에 재직 중인(employee_status=active) 모든 사원의 급여를 자동 생성한다.
+
+```
+POST /api/v1/payrolls/bulk-generate
+```
+
+**Request Body:**
+
+```json
+{
+  "year": 2026,
+  "month": 3
+}
+```
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "급여가 일괄 생성되었습니다.",
+  "data": {
+    "created": 12,
+    "skipped": 3
+  }
+}
+```
+
+**동작 설명:**
+- 사원별 연봉 정보(`json_extra.salary_info.annual_salary`)에서 `÷12`로 월 기본급 산출
+- 이미 존재하는 사원은 `skipped` 처리 (중복 생성하지 않음)
+- 연봉 정보가 없는 사원도 기본급 0으로 생성됨
+- 모든 급여는 `draft` 상태로 생성됨
+
+**프론트엔드 참고:**
+- 매월 초에 "일괄 생성" 버튼을 눌러 해당 월 급여를 초기화
+- `created`/`skipped` 결과를 토스트 메시지로 표시
+
+---
+
+### 5.8 전월 급여 복사
+
+전월 급여 데이터를 현재 월로 복사한다. 매월 동일한 급여 구조를 유지할 때 사용.
+
+```
+POST /api/v1/payrolls/copy-from-previous
+```
+
+**Request Body:**
+
+```json
+{
+  "year": 2026,
+  "month": 3
+}
+```
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "전월 급여가 복사되었습니다.",
+  "data": {
+    "created": 15,
+    "skipped": 0
+  }
+}
+```
+
+**동작 설명:**
+- 지급/공제 항목을 전월 그대로 복사 (`base_salary`, `allowances`, `deductions` 등)
+- 상태는 `draft`로 초기화
+- 이미 존재하는 사원은 `skipped` 처리
+- 1월 요청 시 전년 12월 데이터 참조
+
+**에러:**
+
+| 상황 | 응답 코드 | 메시지 |
+|------|----------|--------|
+| 전월 데이터 없음 | 400 | 전월 급여 데이터가 없습니다. |
+
+---
+
+### 5.9 급여 상세 조회
+
+```
+GET /api/v1/payrolls/{id}
+```
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "조회 성공",
+  "data": {
+    "id": 1,
+    "user": {"id": 5, "name": "홍길동", "email": "hong@example.com"},
+    "confirmer": {"id": 1, "name": "관리자"},
+    "withdrawal": null,
+    "creator": {"id": 1, "name": "관리자"},
+    /* ... 전체 Payroll 필드 */
+  }
+}
+```
+
+---
+
+### 5.10 급여 수정
+
+```
+PUT /api/v1/payrolls/{id}
+```
+
+**Request Body:**
+
+```json
+{
+  "base_salary": 3600000,
+  "overtime_pay": 100000,
+  "bonus": 200000,
+  "allowances": [
+    {"name": "직책수당", "amount": 300000}
+  ],
+  "deductions": [
+    {"name": "대출상환", "amount": 500000}
+  ],
+  "deduction_overrides": {
+    "pension": 175000
+  },
+  "_is_super_admin": false,
+  "note": "기본급 인상 반영"
+}
+```
+
+**필드 규칙:**
+- `_is_super_admin: true` 전달 시 `confirmed`/`paid` 상태에서도 수정 가능
+- `deduction_overrides`로 법정 공제 항목을 수동 변경 가능
+- 전달하지 않은 필드는 기존값 유지
+
+**에러:**
+
+| 상황 | 응답 코드 | 메시지 |
+|------|----------|--------|
+| draft 아닌 상태에서 수정 | 400 | 작성중 상태의 급여만 수정할 수 있습니다. |
+| 연월/사원 변경 시 중복 | 400 | 해당 연월에 이미 급여가 등록되어 있습니다. |
+
+---
+
+### 5.11 급여 삭제
+
+```
+DELETE /api/v1/payrolls/{id}
+```
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "삭제 성공",
+  "data": null
+}
+```
+
+> `draft` 상태에서만 삭제 가능. Soft delete 처리.
+
+---
+
+### 5.12 확정
+
+```
+POST /api/v1/payrolls/{id}/confirm
+```
+
+**Request Body:** 없음
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "급여가 확정되었습니다.",
+  "data": {
+    "id": 1,
+    "status": "confirmed",
+    "confirmed_at": "2026-03-11T14:30:00.000000Z",
+    "confirmer": {"id": 1, "name": "관리자"}
+  }
+}
+```
+
+---
+
+### 5.13 확정 취소
+
+```
+POST /api/v1/payrolls/{id}/unconfirm
+```
+
+**Request Body:** 없음
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "급여 확정이 취소되었습니다.",
+  "data": {
+    "id": 1,
+    "status": "draft",
+    "confirmed_at": null,
+    "confirmed_by": null
+  }
+}
+```
+
+> `confirmed` 상태에서만 가능. `draft`로 되돌린다.
+
+---
+
+### 5.14 지급 처리
+
+```
+POST /api/v1/payrolls/{id}/pay
+```
+
+**Request Body:**
+
+```json
+{
+  "withdrawal_id": 42
+}
+```
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|------|------|
+| `withdrawal_id` | int | - | 연결할 출금 내역 ID |
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "급여가 지급 처리되었습니다.",
+  "data": {
+    "id": 1,
+    "status": "paid",
+    "paid_at": "2026-03-25T09:00:00.000000Z",
+    "withdrawal": { "id": 42, "..." : "..." }
+  }
+}
+```
+
+---
+
+### 5.15 지급 취소
+
+```
+POST /api/v1/payrolls/{id}/unpay
+```
+
+**Request Body:** 없음
+
+> **슈퍼관리자 전용.** `paid` → `draft`로 초기화. 확정/지급 이력 모두 제거.
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "급여 지급이 취소되었습니다.",
+  "data": {
+    "id": 1,
+    "status": "draft",
+    "confirmed_at": null,
+    "paid_at": null,
+    "withdrawal_id": null
+  }
+}
+```
+
+---
+
+### 5.16 급여명세서 조회
+
+```
+GET /api/v1/payrolls/{id}/payslip
+```
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "조회 성공",
+  "data": {
+    "payroll": { /* 전체 Payroll 객체 */ },
+    "period": "2026년 03월",
+    "employee": {
+      "id": 5,
+      "name": "홍길동",
+      "email": "hong@example.com"
+    },
+    "earnings": {
+      "base_salary": 3500000,
+      "overtime_pay": 0,
+      "bonus": 200000,
+      "allowances": [
+        {"name": "직책수당", "amount": 300000},
+        {"name": "교통비", "amount": 100000}
+      ],
+      "allowances_total": 400000,
+      "gross_total": 4100000
+    },
+    "deductions": {
+      "income_tax": 117750,
+      "resident_tax": 11770,
+      "health_insurance": 138220,
+      "long_term_care": 1250,
+      "pension": 175500,
+      "employment_insurance": 35100,
+      "other_deductions": [
+        {"name": "대출상환", "amount": 500000}
+      ],
+      "other_total": 500000,
+      "total": 979590
+    },
+    "net_salary": 3120410,
+    "status": "confirmed",
+    "status_label": "확정",
+    "paid_at": null
+  }
+}
+```
+
+**프론트엔드 참고:**
+- `earnings` 구조로 지급 항목 테이블 구성
+- `deductions` 구조로 공제 항목 테이블 구성
+- `period`, `employee`, `net_salary`로 명세서 헤더 구성
+- 인쇄용 레이아웃은 A4 세로 기준 권장
+
+---
+
+### 5.17 급여 설정 조회
+
+```
+GET /api/v1/payrolls/settings
+```
+
+**응답 (200):**
+
+```json
+{
+  "success": true,
+  "message": "조회 성공",
+  "data": {
+    "id": 1,
+    "tenant_id": 1,
+    "income_tax_rate": "0.00",
+    "resident_tax_rate": "10.00",
+    "health_insurance_rate": "3.545",
+    "long_term_care_rate": "0.9082",
+    "pension_rate": "4.500",
+    "employment_insurance_rate": "0.900",
+    "pension_max_salary": "5900000.00",
+    "pension_min_salary": "370000.00",
+    "pay_day": 25,
+    "auto_calculate": false,
+    "allowance_types": [
+      {"code": "meal", "name": "식대", "is_taxable": false},
+      {"code": "transport", "name": "교통비", "is_taxable": false},
+      {"code": "position", "name": "직책수당", "is_taxable": true},
+      {"code": "skill", "name": "기술수당", "is_taxable": true},
+      {"code": "family", "name": "가족수당", "is_taxable": true},
+      {"code": "housing", "name": "주거수당", "is_taxable": true}
+    ],
+    "deduction_types": [
+      {"code": "loan", "name": "대출상환"},
+      {"code": "union", "name": "조합비"},
+      {"code": "savings", "name": "저축"},
+      {"code": "etc", "name": "기타공제"}
+    ]
+  }
+}
+```
+
+**프론트엔드 참고:**
+- `allowance_types`로 수당 입력 폼의 드롭다운 구성
+- `deduction_types`로 공제 입력 폼의 드롭다운 구성
+- `pay_day`를 급여 지급일 표시에 활용
+
+---
+
+### 5.18 급여 설정 수정
+
+```
+PUT /api/v1/payrolls/settings
+```
+
+**Request Body:**
+
+```json
+{
+  "health_insurance_rate": 3.545,
+  "pension_rate": 4.5,
+  "pay_day": 25,
+  "allowance_types": [
+    {"code": "meal", "name": "식대", "is_taxable": false},
+    {"code": "transport", "name": "교통비", "is_taxable": false}
+  ]
+}
+```
+
+> 전달한 필드만 업데이트. 미전달 필드는 기존값 유지.
+
+---
+
+## 6. 에러 코드 정리
+
+| 에러 키 | 메시지 | 발생 상황 |
+|---------|--------|----------|
+| `error.payroll.not_found` | 급여 정보를 찾을 수 없습니다. | 존재하지 않는 ID |
+| `error.payroll.already_exists` | 해당 연월에 이미 급여가 등록되어 있습니다. | 동일 사원+연월 중복 |
+| `error.payroll.not_editable` | 작성중 상태의 급여만 수정할 수 있습니다. | draft 외 수정 시도 |
+| `error.payroll.not_deletable` | 작성중 상태의 급여만 삭제할 수 있습니다. | draft 외 삭제 시도 |
+| `error.payroll.not_confirmable` | 작성중 상태의 급여만 확정할 수 있습니다. | draft 외 확정 시도 |
+| `error.payroll.not_unconfirmable` | 확정된 급여만 확정 취소할 수 있습니다. | confirmed 외 확정취소 |
+| `error.payroll.not_payable` | 확정된 급여만 지급 처리할 수 있습니다. | confirmed 외 지급 |
+| `error.payroll.not_unpayable` | 지급완료된 급여만 지급 취소할 수 있습니다. | paid 외 지급취소 |
+| `error.payroll.no_previous_month` | 전월 급여 데이터가 없습니다. | 전월 복사 시 데이터 없음 |
+| `error.payroll.invalid_withdrawal` | 유효하지 않은 출금 내역입니다. | 존재하지 않는 withdrawal_id |
+
+---
+
+## 7. 프론트엔드 구현 가이드
+
+### 7.1 추천 화면 구성
+
+```
+┌─────────────────────────────────────────────────────┐
+│ 급여관리                            [2026년 03월 ▼] │
+├─────────────────────────────────────────────────────┤
+│                                                     │
+│ ┌──────────┐ ┌──────────┐ ┌──────────┐ ┌─────────┐│
+│ │ 총 인원   │ │ 총 지급액 │ │ 총 공제액 │ │ 실수령액 ││
+│ │    15명   │ │ 62,500천원│ │ 15,800천원│ │46,700천원││
+│ └──────────┘ └──────────┘ └──────────┘ └─────────┘│
+│                                                     │
+│ [일괄생성] [전월복사] [일괄계산] [일괄확정] [+ 등록] │
+│                                                     │
+│ ┌───┬──────┬──────┬──────┬──────┬──────┬────┬────┐│
+│ │ # │ 사원  │ 기본급│총지급액│총공제액│실수령액│상태 │ 작업││
+│ ├───┼──────┼──────┼──────┼──────┼──────┼────┼────┤│
+│ │ 1 │홍길동│ 350만│ 410만│ 98만 │ 312만│작성│ ⋮  ││
+│ │ 2 │김철수│ 300만│ 350만│ 85만 │ 265만│확정│ ⋮  ││
+│ └───┴──────┴──────┴──────┴──────┴──────┴────┴────┘│
+└─────────────────────────────────────────────────────┘
+```
+
+### 7.2 급여 등록/수정 폼
+
+```
+┌─────────────────────────────────────────────────────┐
+│ 급여 등록                                           │
+├─────────────────────────────────────────────────────┤
+│ 사원: [홍길동 ▼]  연도: [2026]  월: [3 ▼]          │
+│                                                     │
+│ ── 지급 항목 ──────────────────────────────────── │
+│ 기본급:         [  3,500,000 ]                      │
+│ 연장근로수당:    [          0 ]                      │
+│ 식대(비과세):   [    200,000 ]                      │
+│ 수당:                                               │
+│   직책수당      [    300,000 ] [삭제]               │
+│   교통비        [    100,000 ] [삭제]               │
+│   [+ 수당 추가]                                     │
+│ ────────────────────────── 총 지급액: 4,100,000    │
+│                                                     │
+│ ── 공제 항목 (자동 계산) ────────────────────────  │
+│ 근로소득세:     [    117,750 ] ← 자동 (수정 가능)   │
+│ 지방소득세:     [     11,770 ] ← 자동 (수정 가능)   │
+│ 건강보험:       [    138,220 ] ← 자동 (수정 가능)   │
+│ 장기요양보험:   [      1,250 ] ← 자동 (수정 가능)   │
+│ 국민연금:       [    175,500 ] ← 자동 (수정 가능)   │
+│ 고용보험:       [     35,100 ] ← 자동 (수정 가능)   │
+│ 기타 공제:                                          │
+│   대출상환      [    500,000 ] [삭제]               │
+│   [+ 기타 공제 추가]                                │
+│ ────────────────────────── 총 공제액:   979,590    │
+│                                                     │
+│ ═════════════════════════ 실수령액:  3,120,410    │
+│                                                     │
+│ 메모: [                    ]                        │
+│                                                     │
+│                            [취소]  [미리보기]  [저장]│
+└─────────────────────────────────────────────────────┘
+```
+
+**구현 포인트:**
+- 지급 항목 변경 시 `calculate-preview` API 호출하여 공제 항목 자동 갱신
+- 법정 공제 필드는 기본 readonly + "수정" 토글로 수동 입력 허용
+- 수동 입력된 공제 항목은 `deduction_overrides`로 전달
+- `allowance_types`, `deduction_types`는 설정 API에서 조회하여 드롭다운 제공
+
+### 7.3 급여명세서 (인쇄용)
+
+`payslip` API 응답의 `earnings`/`deductions` 구조를 활용:
+
+```
+┌─────────────────────────────────────────────┐
+│              급 여 명 세 서                  │
+│                                             │
+│ 사원명: 홍길동     귀속기간: 2026년 03월    │
+│                                             │
+│ ┌──── 지급 내역 ────┬── 공제 내역 ────┐    │
+│ │ 기본급    3,500,000│ 소득세    117,750│    │
+│ │ 식대       200,000│ 지방소득세 11,770│    │
+│ │ 직책수당    300,000│ 건강보험  138,220│    │
+│ │ 교통비     100,000│ 장기요양    1,250│    │
+│ │                   │ 국민연금  175,500│    │
+│ │                   │ 고용보험   35,100│    │
+│ │                   │ 대출상환  500,000│    │
+│ ├───────────────────┼─────────────────┤    │
+│ │ 지급합계 4,100,000│ 공제합계 979,590│    │
+│ └───────────────────┴─────────────────┘    │
+│                                             │
+│         실수령액: 3,120,410원               │
+└─────────────────────────────────────────────┘
+```
+
+### 7.4 월간 워크플로우
+
+```
+1. 월초 → [일괄생성] 또는 [전월복사] 실행
+2. 개별 급여 데이터 확인/수정
+3. [일괄계산] 실행 (공제 항목 최신 요율로 재계산)
+4. 데이터 확인 완료 → [일괄확정]
+5. 급여 지급일 → 개별 [지급처리] (출금과 연결)
+6. 급여명세서 조회/인쇄
+```
+
+### 7.5 금액 표시 규칙
+
+- 모든 금액은 **원(KRW)** 단위 정수
+- 천 단위 콤마 필수: `3,500,000`
+- 음수 금액(환급): 빨간색 + `-` 부호
+
+---
+
+## 관련 문서
+
+- [급여관리 기능 상세](../../features/finance/payroll.md) — 전표 변환, 권한, 멀티테넌트
+- [DB 스키마 — 인사](../../system/database/hr.md)
+- [결재관리 API 명세](approval-api.md)
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/frontend/integration/payroll-guide.md b/frontend/integration/payroll-guide.md
index 08d502a..6919d4a 100644
--- a/frontend/integration/payroll-guide.md
+++ b/frontend/integration/payroll-guide.md
@@ -1,277 +1,277 @@
-# 급여관리 프론트엔드 개발 가이드
-
-> **작성일**: 2026-03-11
-> **상태**: API 개발 완료 (개발서버 배포됨)
-> **대상**: 프론트엔드 개발자
-> **API 명세**: [payroll-api.md](../api-specs/payroll-api.md)
-
----
-
-## 1. 개요
-
-급여관리 API가 개발 완료되어 개발 서버(`api.dev.codebridge-x.com`)에 배포되었다.
-이 문서는 프론트엔드 개발 시 필요한 핵심 정보를 요약한다.
-
-상세 Request/Response 예시는 [API 명세 문서](../api-specs/payroll-api.md)를 참고한다.
-
----
-
-## 2. 주요 기능
-
-| # | 기능 | 설명 |
-|---|------|------|
-| 1 | 급여 CRUD | 사원별 월급여 등록/조회/수정/삭제 |
-| 2 | 자동 계산 엔진 | 4대보험 + 근로소득세 + 지방소득세 자동 계산 |
-| 3 | 상태 관리 | draft → confirmed → paid 3단계 흐름 |
-| 4 | 일괄 처리 | 재직사원 일괄 생성, 전월 복사, 일괄 계산, 일괄 확정 |
-| 5 | 계산 미리보기 | 저장 없이 실시간 계산 결과 확인 (폼 입력 시 활용) |
-| 6 | 급여명세서 | 인쇄용 명세서 데이터 조회 |
-| 7 | 설정 관리 | 보험 요율, 수당/공제 유형 테넌트별 설정 |
-
----
-
-## 3. 엔드포인트 요약 (18개)
-
-| # | Method | Path | 설명 |
-|---|--------|------|------|
-| 1 | GET | `/api/v1/payrolls` | 급여 목록 (페이지네이션) |
-| 2 | POST | `/api/v1/payrolls` | 급여 등록 |
-| 3 | GET | `/api/v1/payrolls/summary` | 월간 요약 통계 |
-| 4 | POST | `/api/v1/payrolls/calculate` | 급여 일괄 계산 (draft 재계산) |
-| 5 | POST | `/api/v1/payrolls/calculate-preview` | 계산 미리보기 (저장 안 함) |
-| 6 | POST | `/api/v1/payrolls/bulk-confirm` | 일괄 확정 |
-| 7 | POST | `/api/v1/payrolls/bulk-generate` | 재직사원 일괄 생성 |
-| 8 | POST | `/api/v1/payrolls/copy-from-previous` | 전월 급여 복사 |
-| 9 | GET | `/api/v1/payrolls/{id}` | 급여 상세 |
-| 10 | PUT | `/api/v1/payrolls/{id}` | 급여 수정 |
-| 11 | DELETE | `/api/v1/payrolls/{id}` | 급여 삭제 |
-| 12 | POST | `/api/v1/payrolls/{id}/confirm` | 확정 |
-| 13 | POST | `/api/v1/payrolls/{id}/unconfirm` | 확정 취소 |
-| 14 | POST | `/api/v1/payrolls/{id}/pay` | 지급 처리 |
-| 15 | POST | `/api/v1/payrolls/{id}/unpay` | 지급 취소 (슈퍼관리자) |
-| 16 | GET | `/api/v1/payrolls/{id}/payslip` | 급여명세서 조회 |
-| 17 | GET | `/api/v1/payrolls/settings` | 급여 설정 조회 |
-| 18 | PUT | `/api/v1/payrolls/settings` | 급여 설정 수정 |
-
----
-
-## 4. 상태 흐름
-
-```
-draft(작성중) ──[확정]──→ confirmed(확정) ──[지급]──→ paid(지급완료)
-      ▲                       │                          │
-      └───[확정취소]───────────┘                          │
-      └───[지급취소*]────────────────────────────────────┘
-
-* 지급취소는 슈퍼관리자 전용 (paid → draft로 초기화)
-```
-
-### 4.1 상태별 배지 색상
-
-| 상태 | 값 | 배지 색상 | 의미 |
-|------|---|----------|------|
-| 작성중 | `draft` | gray | 수정/삭제/확정 가능 |
-| 확정 | `confirmed` | blue | 확정취소/지급 가능 |
-| 지급완료 | `paid` | green | 상세보기만 가능 |
-
-### 4.2 상태별 가능한 작업
-
-| 상태 | 일반 사용자 | 슈퍼관리자 |
-|------|-----------|-----------|
-| `draft` | 수정, 삭제, 확정, 일괄계산 | 동일 |
-| `confirmed` | 확정취소, 지급처리 | + **수정** |
-| `paid` | 상세보기만 | + **수정**, **지급취소** |
-
-> 슈퍼관리자 수정 시 `_is_super_admin: true`를 Request Body에 전달한다.
-
----
-
-## 5. 화면 구성 안내
-
-### 5.1 급여 목록 화면
-
-```
-┌─────────────────────────────────────────────────────┐
-│ 급여관리                            [2026년 03월 ▼] │
-├─────────────────────────────────────────────────────┤
-│                                                     │
-│ ┌──────────┐ ┌──────────┐ ┌──────────┐ ┌─────────┐│
-│ │ 총 인원   │ │ 총 지급액 │ │ 총 공제액 │ │ 실수령액 ││
-│ │    15명   │ │ 62,500천원│ │ 15,800천원│ │46,700천원││
-│ └──────────┘ └──────────┘ └──────────┘ └─────────┘│
-│                                                     │
-│ [일괄생성] [전월복사] [일괄계산] [일괄확정] [+ 등록] │
-│                                                     │
-│ ┌───┬──────┬──────┬──────┬──────┬──────┬────┬────┐│
-│ │ # │ 사원  │ 기본급│총지급액│총공제액│실수령액│상태 │ 작업││
-│ ├───┼──────┼──────┼──────┼──────┼──────┼────┼────┤│
-│ │ 1 │홍길동│ 350만│ 410만│ 98만 │ 312만│작성│ ⋮  ││
-│ │ 2 │김철수│ 300만│ 350만│ 85만 │ 265만│확정│ ⋮  ││
-│ └───┴──────┴──────┴──────┴──────┴──────┴────┴────┘│
-└─────────────────────────────────────────────────────┘
-```
-
-- 연월 선택 → `year` + `month` 필터로 목록 조회
-- 요약 카드 → `GET /payrolls/summary` API 활용
-- 상태별 필터링 → `status` 파라미터
-- 부서별 필터링 → `department_id` 파라미터
-- 사원 검색 → `search` 파라미터
-
-### 5.2 급여 등록/수정 폼
-
-```
-┌─────────────────────────────────────────────────────┐
-│ 급여 등록                                           │
-├─────────────────────────────────────────────────────┤
-│ 사원: [홍길동 ▼]  연도: [2026]  월: [3 ▼]          │
-│                                                     │
-│ ── 지급 항목 ──────────────────────────────────── │
-│ 기본급:         [  3,500,000 ]                      │
-│ 연장근로수당:    [          0 ]                      │
-│ 식대(비과세):   [    200,000 ]                      │
-│ 수당:                                               │
-│   직책수당      [    300,000 ] [삭제]               │
-│   교통비        [    100,000 ] [삭제]               │
-│   [+ 수당 추가]                                     │
-│ ────────────────────────── 총 지급액: 4,100,000    │
-│                                                     │
-│ ── 공제 항목 (자동 계산) ────────────────────────  │
-│ 근로소득세:     [    117,750 ] ← 자동 (수정 가능)   │
-│ 지방소득세:     [     11,770 ] ← 자동 (수정 가능)   │
-│ 건강보험:       [    138,220 ] ← 자동 (수정 가능)   │
-│ 장기요양보험:   [      1,250 ] ← 자동 (수정 가능)   │
-│ 국민연금:       [    175,500 ] ← 자동 (수정 가능)   │
-│ 고용보험:       [     35,100 ] ← 자동 (수정 가능)   │
-│ 기타 공제:                                          │
-│   대출상환      [    500,000 ] [삭제]               │
-│   [+ 기타 공제 추가]                                │
-│ ────────────────────────── 총 공제액:   979,590    │
-│                                                     │
-│ ═════════════════════════ 실수령액:  3,120,410    │
-│                                                     │
-│ 메모: [                    ]                        │
-│                                                     │
-│                            [취소]  [미리보기]  [저장]│
-└─────────────────────────────────────────────────────┘
-```
-
-### 5.3 급여명세서 (인쇄용)
-
-```
-┌─────────────────────────────────────────────┐
-│              급 여 명 세 서                  │
-│                                             │
-│ 사원명: 홍길동     귀속기간: 2026년 03월    │
-│                                             │
-│ ┌──── 지급 내역 ────┬── 공제 내역 ────┐    │
-│ │ 기본급    3,500,000│ 소득세    117,750│    │
-│ │ 식대       200,000│ 지방소득세 11,770│    │
-│ │ 직책수당    300,000│ 건강보험  138,220│    │
-│ │ 교통비     100,000│ 장기요양    1,250│    │
-│ │                   │ 국민연금  175,500│    │
-│ │                   │ 고용보험   35,100│    │
-│ │                   │ 대출상환  500,000│    │
-│ ├───────────────────┼─────────────────┤    │
-│ │ 지급합계 4,100,000│ 공제합계 979,590│    │
-│ └───────────────────┴─────────────────┘    │
-│                                             │
-│         실수령액: 3,120,410원               │
-└─────────────────────────────────────────────┘
-```
-
-- `GET /payrolls/{id}/payslip` 응답의 `earnings`/`deductions` 구조 활용
-- 인쇄 레이아웃은 A4 세로 기준 권장
-
----
-
-## 6. 구현 시 유의사항
-
-### 6.1 계산 미리보기 (핵심)
-
-급여 등록/수정 폼에서 지급 항목 변경 시 `POST /calculate-preview` API를 호출하여 공제 항목을 실시간 갱신한다.
-
-```
-사용자가 기본급 변경 → debounce 300ms → calculate-preview 호출 → 공제 항목 자동 갱신
-```
-
-- `user_id`를 전달하면 해당 사원의 가족수를 자동 반영
-- `user_id` 미전달 시 가족수 1로 계산
-
-### 6.2 법정 공제 수동 입력
-
-- 법정 공제 필드(소득세, 4대보험)는 기본 readonly
-- "수정" 토글로 수동 입력 허용
-- 수동 변경한 항목만 `deduction_overrides` 객체에 담아 전달
-- 지정하지 않은 항목은 자동 계산값 유지
-
-```json
-{
-  "deduction_overrides": {
-    "pension": 175000
-  }
-}
-```
-
-### 6.3 수당/공제 드롭다운
-
-`GET /payrolls/settings` 응답의 `allowance_types`와 `deduction_types`를 사용하여 드롭다운 목록을 구성한다.
-
-```json
-{
-  "allowance_types": [
-    {"code": "meal", "name": "식대", "is_taxable": false},
-    {"code": "position", "name": "직책수당", "is_taxable": true}
-  ],
-  "deduction_types": [
-    {"code": "loan", "name": "대출상환"},
-    {"code": "union", "name": "조합비"}
-  ]
-}
-```
-
-### 6.4 금액 표시 규칙
-
-- 모든 금액은 **원(KRW)** 단위 정수
-- 천 단위 콤마 필수: `3,500,000`
-- 음수 금액(환급): 빨간색 + `-` 부호
-
----
-
-## 7. 월간 워크플로우
-
-프론트엔드 UI에서 안내할 급여 처리 순서:
-
-```
-1. 월초 → [일괄생성] 또는 [전월복사] 실행
-2. 개별 급여 데이터 확인/수정
-3. [일괄계산] 실행 (공제 항목 최신 요율로 재계산)
-4. 데이터 확인 완료 → [일괄확정]
-5. 급여 지급일 → 개별 [지급처리] (출금과 연결)
-6. 급여명세서 조회/인쇄
-```
-
----
-
-## 8. 에러 처리
-
-주요 에러 메시지와 프론트엔드 대응:
-
-| 에러 상황 | HTTP 코드 | 메시지 | 프론트엔드 대응 |
-|----------|----------|--------|----------------|
-| 동일 연월+사원 중복 | 400 | 해당 연월에 이미 급여가 등록되어 있습니다. | 토스트 경고 |
-| draft 외 수정 시도 | 400 | 작성중 상태의 급여만 수정할 수 있습니다. | 버튼 비활성화로 사전 방지 |
-| draft 외 삭제 시도 | 400 | 작성중 상태의 급여만 삭제할 수 있습니다. | 버튼 숨김으로 사전 방지 |
-| 전월 데이터 없음 | 400 | 전월 급여 데이터가 없습니다. | 토스트 안내 + 일괄생성 유도 |
-| 검증 실패 | 422 | 필드별 에러 메시지 | 폼 필드 하단에 에러 표시 |
-
----
-
-## 관련 문서
-
-- [급여관리 API 전체 명세](../api-specs/payroll-api.md) — 18개 엔드포인트 상세 Request/Response
-- [급여관리 기능 상세](../../features/finance/payroll.md) — 전표 변환, 권한, 멀티테넌트
-- [결재관리 API 명세](../api-specs/approval-api.md) — 참고용 (유사 구조)
-
----
-
-**최종 업데이트**: 2026-03-11
+# 급여관리 프론트엔드 개발 가이드
+
+> **작성일**: 2026-03-11
+> **상태**: API 개발 완료 (개발서버 배포됨)
+> **대상**: 프론트엔드 개발자
+> **API 명세**: [payroll-api.md](../api-specs/payroll-api.md)
+
+---
+
+## 1. 개요
+
+급여관리 API가 개발 완료되어 개발 서버(`api.dev.codebridge-x.com`)에 배포되었다.
+이 문서는 프론트엔드 개발 시 필요한 핵심 정보를 요약한다.
+
+상세 Request/Response 예시는 [API 명세 문서](../api-specs/payroll-api.md)를 참고한다.
+
+---
+
+## 2. 주요 기능
+
+| # | 기능 | 설명 |
+|---|------|------|
+| 1 | 급여 CRUD | 사원별 월급여 등록/조회/수정/삭제 |
+| 2 | 자동 계산 엔진 | 4대보험 + 근로소득세 + 지방소득세 자동 계산 |
+| 3 | 상태 관리 | draft → confirmed → paid 3단계 흐름 |
+| 4 | 일괄 처리 | 재직사원 일괄 생성, 전월 복사, 일괄 계산, 일괄 확정 |
+| 5 | 계산 미리보기 | 저장 없이 실시간 계산 결과 확인 (폼 입력 시 활용) |
+| 6 | 급여명세서 | 인쇄용 명세서 데이터 조회 |
+| 7 | 설정 관리 | 보험 요율, 수당/공제 유형 테넌트별 설정 |
+
+---
+
+## 3. 엔드포인트 요약 (18개)
+
+| # | Method | Path | 설명 |
+|---|--------|------|------|
+| 1 | GET | `/api/v1/payrolls` | 급여 목록 (페이지네이션) |
+| 2 | POST | `/api/v1/payrolls` | 급여 등록 |
+| 3 | GET | `/api/v1/payrolls/summary` | 월간 요약 통계 |
+| 4 | POST | `/api/v1/payrolls/calculate` | 급여 일괄 계산 (draft 재계산) |
+| 5 | POST | `/api/v1/payrolls/calculate-preview` | 계산 미리보기 (저장 안 함) |
+| 6 | POST | `/api/v1/payrolls/bulk-confirm` | 일괄 확정 |
+| 7 | POST | `/api/v1/payrolls/bulk-generate` | 재직사원 일괄 생성 |
+| 8 | POST | `/api/v1/payrolls/copy-from-previous` | 전월 급여 복사 |
+| 9 | GET | `/api/v1/payrolls/{id}` | 급여 상세 |
+| 10 | PUT | `/api/v1/payrolls/{id}` | 급여 수정 |
+| 11 | DELETE | `/api/v1/payrolls/{id}` | 급여 삭제 |
+| 12 | POST | `/api/v1/payrolls/{id}/confirm` | 확정 |
+| 13 | POST | `/api/v1/payrolls/{id}/unconfirm` | 확정 취소 |
+| 14 | POST | `/api/v1/payrolls/{id}/pay` | 지급 처리 |
+| 15 | POST | `/api/v1/payrolls/{id}/unpay` | 지급 취소 (슈퍼관리자) |
+| 16 | GET | `/api/v1/payrolls/{id}/payslip` | 급여명세서 조회 |
+| 17 | GET | `/api/v1/payrolls/settings` | 급여 설정 조회 |
+| 18 | PUT | `/api/v1/payrolls/settings` | 급여 설정 수정 |
+
+---
+
+## 4. 상태 흐름
+
+```
+draft(작성중) ──[확정]──→ confirmed(확정) ──[지급]──→ paid(지급완료)
+      ▲                       │                          │
+      └───[확정취소]───────────┘                          │
+      └───[지급취소*]────────────────────────────────────┘
+
+* 지급취소는 슈퍼관리자 전용 (paid → draft로 초기화)
+```
+
+### 4.1 상태별 배지 색상
+
+| 상태 | 값 | 배지 색상 | 의미 |
+|------|---|----------|------|
+| 작성중 | `draft` | gray | 수정/삭제/확정 가능 |
+| 확정 | `confirmed` | blue | 확정취소/지급 가능 |
+| 지급완료 | `paid` | green | 상세보기만 가능 |
+
+### 4.2 상태별 가능한 작업
+
+| 상태 | 일반 사용자 | 슈퍼관리자 |
+|------|-----------|-----------|
+| `draft` | 수정, 삭제, 확정, 일괄계산 | 동일 |
+| `confirmed` | 확정취소, 지급처리 | + **수정** |
+| `paid` | 상세보기만 | + **수정**, **지급취소** |
+
+> 슈퍼관리자 수정 시 `_is_super_admin: true`를 Request Body에 전달한다.
+
+---
+
+## 5. 화면 구성 안내
+
+### 5.1 급여 목록 화면
+
+```
+┌─────────────────────────────────────────────────────┐
+│ 급여관리                            [2026년 03월 ▼] │
+├─────────────────────────────────────────────────────┤
+│                                                     │
+│ ┌──────────┐ ┌──────────┐ ┌──────────┐ ┌─────────┐│
+│ │ 총 인원   │ │ 총 지급액 │ │ 총 공제액 │ │ 실수령액 ││
+│ │    15명   │ │ 62,500천원│ │ 15,800천원│ │46,700천원││
+│ └──────────┘ └──────────┘ └──────────┘ └─────────┘│
+│                                                     │
+│ [일괄생성] [전월복사] [일괄계산] [일괄확정] [+ 등록] │
+│                                                     │
+│ ┌───┬──────┬──────┬──────┬──────┬──────┬────┬────┐│
+│ │ # │ 사원  │ 기본급│총지급액│총공제액│실수령액│상태 │ 작업││
+│ ├───┼──────┼──────┼──────┼──────┼──────┼────┼────┤│
+│ │ 1 │홍길동│ 350만│ 410만│ 98만 │ 312만│작성│ ⋮  ││
+│ │ 2 │김철수│ 300만│ 350만│ 85만 │ 265만│확정│ ⋮  ││
+│ └───┴──────┴──────┴──────┴──────┴──────┴────┴────┘│
+└─────────────────────────────────────────────────────┘
+```
+
+- 연월 선택 → `year` + `month` 필터로 목록 조회
+- 요약 카드 → `GET /payrolls/summary` API 활용
+- 상태별 필터링 → `status` 파라미터
+- 부서별 필터링 → `department_id` 파라미터
+- 사원 검색 → `search` 파라미터
+
+### 5.2 급여 등록/수정 폼
+
+```
+┌─────────────────────────────────────────────────────┐
+│ 급여 등록                                           │
+├─────────────────────────────────────────────────────┤
+│ 사원: [홍길동 ▼]  연도: [2026]  월: [3 ▼]          │
+│                                                     │
+│ ── 지급 항목 ──────────────────────────────────── │
+│ 기본급:         [  3,500,000 ]                      │
+│ 연장근로수당:    [          0 ]                      │
+│ 식대(비과세):   [    200,000 ]                      │
+│ 수당:                                               │
+│   직책수당      [    300,000 ] [삭제]               │
+│   교통비        [    100,000 ] [삭제]               │
+│   [+ 수당 추가]                                     │
+│ ────────────────────────── 총 지급액: 4,100,000    │
+│                                                     │
+│ ── 공제 항목 (자동 계산) ────────────────────────  │
+│ 근로소득세:     [    117,750 ] ← 자동 (수정 가능)   │
+│ 지방소득세:     [     11,770 ] ← 자동 (수정 가능)   │
+│ 건강보험:       [    138,220 ] ← 자동 (수정 가능)   │
+│ 장기요양보험:   [      1,250 ] ← 자동 (수정 가능)   │
+│ 국민연금:       [    175,500 ] ← 자동 (수정 가능)   │
+│ 고용보험:       [     35,100 ] ← 자동 (수정 가능)   │
+│ 기타 공제:                                          │
+│   대출상환      [    500,000 ] [삭제]               │
+│   [+ 기타 공제 추가]                                │
+│ ────────────────────────── 총 공제액:   979,590    │
+│                                                     │
+│ ═════════════════════════ 실수령액:  3,120,410    │
+│                                                     │
+│ 메모: [                    ]                        │
+│                                                     │
+│                            [취소]  [미리보기]  [저장]│
+└─────────────────────────────────────────────────────┘
+```
+
+### 5.3 급여명세서 (인쇄용)
+
+```
+┌─────────────────────────────────────────────┐
+│              급 여 명 세 서                  │
+│                                             │
+│ 사원명: 홍길동     귀속기간: 2026년 03월    │
+│                                             │
+│ ┌──── 지급 내역 ────┬── 공제 내역 ────┐    │
+│ │ 기본급    3,500,000│ 소득세    117,750│    │
+│ │ 식대       200,000│ 지방소득세 11,770│    │
+│ │ 직책수당    300,000│ 건강보험  138,220│    │
+│ │ 교통비     100,000│ 장기요양    1,250│    │
+│ │                   │ 국민연금  175,500│    │
+│ │                   │ 고용보험   35,100│    │
+│ │                   │ 대출상환  500,000│    │
+│ ├───────────────────┼─────────────────┤    │
+│ │ 지급합계 4,100,000│ 공제합계 979,590│    │
+│ └───────────────────┴─────────────────┘    │
+│                                             │
+│         실수령액: 3,120,410원               │
+└─────────────────────────────────────────────┘
+```
+
+- `GET /payrolls/{id}/payslip` 응답의 `earnings`/`deductions` 구조 활용
+- 인쇄 레이아웃은 A4 세로 기준 권장
+
+---
+
+## 6. 구현 시 유의사항
+
+### 6.1 계산 미리보기 (핵심)
+
+급여 등록/수정 폼에서 지급 항목 변경 시 `POST /calculate-preview` API를 호출하여 공제 항목을 실시간 갱신한다.
+
+```
+사용자가 기본급 변경 → debounce 300ms → calculate-preview 호출 → 공제 항목 자동 갱신
+```
+
+- `user_id`를 전달하면 해당 사원의 가족수를 자동 반영
+- `user_id` 미전달 시 가족수 1로 계산
+
+### 6.2 법정 공제 수동 입력
+
+- 법정 공제 필드(소득세, 4대보험)는 기본 readonly
+- "수정" 토글로 수동 입력 허용
+- 수동 변경한 항목만 `deduction_overrides` 객체에 담아 전달
+- 지정하지 않은 항목은 자동 계산값 유지
+
+```json
+{
+  "deduction_overrides": {
+    "pension": 175000
+  }
+}
+```
+
+### 6.3 수당/공제 드롭다운
+
+`GET /payrolls/settings` 응답의 `allowance_types`와 `deduction_types`를 사용하여 드롭다운 목록을 구성한다.
+
+```json
+{
+  "allowance_types": [
+    {"code": "meal", "name": "식대", "is_taxable": false},
+    {"code": "position", "name": "직책수당", "is_taxable": true}
+  ],
+  "deduction_types": [
+    {"code": "loan", "name": "대출상환"},
+    {"code": "union", "name": "조합비"}
+  ]
+}
+```
+
+### 6.4 금액 표시 규칙
+
+- 모든 금액은 **원(KRW)** 단위 정수
+- 천 단위 콤마 필수: `3,500,000`
+- 음수 금액(환급): 빨간색 + `-` 부호
+
+---
+
+## 7. 월간 워크플로우
+
+프론트엔드 UI에서 안내할 급여 처리 순서:
+
+```
+1. 월초 → [일괄생성] 또는 [전월복사] 실행
+2. 개별 급여 데이터 확인/수정
+3. [일괄계산] 실행 (공제 항목 최신 요율로 재계산)
+4. 데이터 확인 완료 → [일괄확정]
+5. 급여 지급일 → 개별 [지급처리] (출금과 연결)
+6. 급여명세서 조회/인쇄
+```
+
+---
+
+## 8. 에러 처리
+
+주요 에러 메시지와 프론트엔드 대응:
+
+| 에러 상황 | HTTP 코드 | 메시지 | 프론트엔드 대응 |
+|----------|----------|--------|----------------|
+| 동일 연월+사원 중복 | 400 | 해당 연월에 이미 급여가 등록되어 있습니다. | 토스트 경고 |
+| draft 외 수정 시도 | 400 | 작성중 상태의 급여만 수정할 수 있습니다. | 버튼 비활성화로 사전 방지 |
+| draft 외 삭제 시도 | 400 | 작성중 상태의 급여만 삭제할 수 있습니다. | 버튼 숨김으로 사전 방지 |
+| 전월 데이터 없음 | 400 | 전월 급여 데이터가 없습니다. | 토스트 안내 + 일괄생성 유도 |
+| 검증 실패 | 422 | 필드별 에러 메시지 | 폼 필드 하단에 에러 표시 |
+
+---
+
+## 관련 문서
+
+- [급여관리 API 전체 명세](../api-specs/payroll-api.md) — 18개 엔드포인트 상세 Request/Response
+- [급여관리 기능 상세](../../features/finance/payroll.md) — 전표 변환, 권한, 멀티테넌트
+- [결재관리 API 명세](../api-specs/approval-api.md) — 참고용 (유사 구조)
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/guides/generate-pricing-guide.cjs b/guides/generate-pricing-guide.cjs
index f0f081f..896f1dc 100644
--- a/guides/generate-pricing-guide.cjs
+++ b/guides/generate-pricing-guide.cjs
@@ -1,726 +1,726 @@
-const path = require('path');
-module.paths.unshift(path.join(require('os').homedir(), '.claude/skills/pptx-skill/scripts/node_modules'));
-
-const PptxGenJS = require('pptxgenjs');
-
-async function main() {
-    const pres = new PptxGenJS();
-    pres.defineLayout({ name: 'CUSTOM_16x9', width: 10, height: 5.625 });
-    pres.layout = 'CUSTOM_16x9';
-
-    // ─── 브랜드 컬러 ───
-    const C = {
-        dark: '0D1B2A',
-        navy: '1B2838',
-        green: '2E7D32',
-        greenLight: '4CAF50',
-        greenBg: 'E8F5E9',
-        greenBorder: 'C8E6C9',
-        blue: '1565C0',
-        blueBg: 'E3F2FD',
-        blueBorder: 'BBDEFB',
-        orange: 'E65100',
-        orangeBg: 'FFF3E0',
-        orangeBorder: 'FFE0B2',
-        red: 'C62828',
-        redBg: 'FFEBEE',
-        white: 'FFFFFF',
-        gray50: 'FAFAFA',
-        gray100: 'F5F5F5',
-        gray200: 'EEEEEE',
-        gray400: 'BDBDBD',
-        gray600: '757575',
-        gray800: '424242',
-        text: '212121',
-        textSub: '616161',
-    };
-
-    // ─── 공통 함수 ───
-    function addFooter(slide) {
-        slide.addShape(pres.ShapeType.rect, { x: 0, y: 5.25, w: 10, h: 0.375, fill: { color: C.dark } });
-        slide.addText('SAM 가격정책 안내서  |  (주)코드브릿지엑스', {
-            x: 0.5, y: 5.25, w: 9, h: 0.375,
-            fontSize: 7, color: '8899AA', fontFace: 'Arial'
-        });
-    }
-
-    function addPageTitle(slide, title, subtitle) {
-        // 왼쪽 액센트 바
-        slide.addShape(pres.ShapeType.rect, { x: 0.5, y: 0.35, w: 0.06, h: 0.4, fill: { color: C.greenLight } });
-        slide.addText(title, {
-            x: 0.72, y: 0.3, w: 7, h: 0.5,
-            fontSize: 20, bold: true, color: C.text, fontFace: 'Arial'
-        });
-        if (subtitle) {
-            slide.addText(subtitle, {
-                x: 0.72, y: 0.75, w: 7, h: 0.3,
-                fontSize: 10, color: C.textSub, fontFace: 'Arial'
-            });
-        }
-    }
-
-    function addSlideNumber(slide, num, total) {
-        slide.addText(`${num} / ${total}`, {
-            x: 8.5, y: 5.25, w: 1, h: 0.375,
-            fontSize: 7, color: '8899AA', align: 'right', fontFace: 'Arial'
-        });
-    }
-
-    const TOTAL = 13;
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 1: 표지
-    // ═══════════════════════════════════════════════════════
-    const s1 = pres.addSlide();
-    s1.background = { fill: C.dark };
-
-    // 상단 그린 라인
-    s1.addShape(pres.ShapeType.rect, { x: 0, y: 0, w: 10, h: 0.06, fill: { color: C.greenLight } });
-
-    // SAM 로고 영역
-    s1.addShape(pres.ShapeType.roundRect, { x: 0.7, y: 1.2, w: 1.4, h: 0.5, rectRadius: 0.08, fill: { color: C.greenLight } });
-    s1.addText('SAM', { x: 0.7, y: 1.2, w: 1.4, h: 0.5, fontSize: 22, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    // 메인 타이틀
-    s1.addText('가격정책 쉬운 안내서', {
-        x: 0.7, y: 2.0, w: 8.6, h: 0.8,
-        fontSize: 36, bold: true, color: C.white, fontFace: 'Arial'
-    });
-    s1.addText('영업파트너를 위한 SAM 서비스 요금 및 수당 가이드', {
-        x: 0.7, y: 2.8, w: 8.6, h: 0.5,
-        fontSize: 14, color: '8899AA', fontFace: 'Arial'
-    });
-
-    // 하단 정보
-    s1.addShape(pres.ShapeType.rect, { x: 0.7, y: 3.8, w: 8.6, h: 0.01, fill: { color: '2A3A4A' } });
-    s1.addText('(주)코드브릿지엑스  |  Smart Automation Management  |  2026', {
-        x: 0.7, y: 4.0, w: 8.6, h: 0.4,
-        fontSize: 10, color: '667788', fontFace: 'Arial'
-    });
-
-    // 하단 키워드 뱃지
-    const badges = ['개발비 + 구독료', '수당 체계', '할인 정책', '시뮬레이터'];
-    badges.forEach((b, i) => {
-        const bx = 0.7 + i * 2.2;
-        s1.addShape(pres.ShapeType.roundRect, { x: bx, y: 4.55, w: 2, h: 0.35, rectRadius: 0.06, fill: { color: '1B2838' }, line: { color: '2A3A4A', width: 0.5 } });
-        s1.addText(b, { x: bx, y: 4.55, w: 2, h: 0.35, fontSize: 9, color: C.greenLight, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 2: 요금 구조 한눈에
-    // ═══════════════════════════════════════════════════════
-    const s2 = pres.addSlide();
-    s2.background = { fill: C.white };
-    addFooter(s2);
-    addPageTitle(s2, '요금 구조 한눈에 보기', '고객이 내는 돈은 딱 2가지뿐');
-    addSlideNumber(s2, 2, TOTAL);
-
-    // 개발비 카드
-    s2.addShape(pres.ShapeType.roundRect, { x: 0.8, y: 1.4, w: 4, h: 3.2, rectRadius: 0.15, fill: { color: C.greenBg }, line: { color: C.greenBorder, width: 1.5 } });
-    s2.addShape(pres.ShapeType.ellipse, { x: 2.3, y: 1.7, w: 1, h: 1, fill: { color: C.green } });
-    s2.addText('1', { x: 2.3, y: 1.7, w: 1, h: 1, fontSize: 36, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    s2.addText('개발비', { x: 0.8, y: 2.85, w: 4, h: 0.5, fontSize: 22, bold: true, color: C.green, align: 'center', fontFace: 'Arial' });
-    s2.addText('처음 한 번만 내는 돈', { x: 0.8, y: 3.3, w: 4, h: 0.35, fontSize: 13, color: C.text, align: 'center', fontFace: 'Arial' });
-    // 비유 박스
-    s2.addShape(pres.ShapeType.roundRect, { x: 1.4, y: 3.85, w: 2.8, h: 0.5, rectRadius: 0.08, fill: { color: C.white } });
-    s2.addText('비유: 집을 짓는 비용', { x: 1.4, y: 3.85, w: 2.8, h: 0.5, fontSize: 11, color: C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    // 구독료 카드
-    s2.addShape(pres.ShapeType.roundRect, { x: 5.2, y: 1.4, w: 4, h: 3.2, rectRadius: 0.15, fill: { color: C.blueBg }, line: { color: C.blueBorder, width: 1.5 } });
-    s2.addShape(pres.ShapeType.ellipse, { x: 6.7, y: 1.7, w: 1, h: 1, fill: { color: C.blue } });
-    s2.addText('2', { x: 6.7, y: 1.7, w: 1, h: 1, fontSize: 36, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    s2.addText('구독료', { x: 5.2, y: 2.85, w: 4, h: 0.5, fontSize: 22, bold: true, color: C.blue, align: 'center', fontFace: 'Arial' });
-    s2.addText('매달 내는 돈', { x: 5.2, y: 3.3, w: 4, h: 0.35, fontSize: 13, color: C.text, align: 'center', fontFace: 'Arial' });
-    s2.addShape(pres.ShapeType.roundRect, { x: 5.8, y: 3.85, w: 2.8, h: 0.5, rectRadius: 0.08, fill: { color: C.white } });
-    s2.addText('비유: 매달 내는 관리비', { x: 5.8, y: 3.85, w: 2.8, h: 0.5, fontSize: 11, color: C.blue, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    // VAT 안내
-    s2.addText('※ 모든 금액은 부가세(VAT) 별도', { x: 0.8, y: 4.8, w: 8.4, h: 0.3, fontSize: 9, color: C.gray600, align: 'center', fontFace: 'Arial' });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 3: 기본 상품 가격표
-    // ═══════════════════════════════════════════════════════
-    const s3 = pres.addSlide();
-    s3.background = { fill: C.white };
-    addFooter(s3);
-    addPageTitle(s3, '기본 상품 가격표');
-    addSlideNumber(s3, 3, TOTAL);
-
-    // 제조업 기본 패키지 - 메인 카드
-    s3.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 1.2, w: 9, h: 1.5, rectRadius: 0.12, fill: { color: C.green } });
-    s3.addText([
-        { text: '★ ', options: { fontSize: 14, color: 'FFD700' } },
-        { text: '제조업 기본 패키지', options: { fontSize: 18, bold: true, color: C.white } },
-        { text: '  (가장 많이 팔리는 상품)', options: { fontSize: 11, color: 'B9F6CA' } }
-    ], { x: 0.8, y: 1.25, w: 5.5, h: 0.45, fontFace: 'Arial' });
-    s3.addText('품목관리 → 견적 → 수주 → 생산 → 출하 + ERP(인사/회계) 무료', {
-        x: 0.8, y: 1.7, w: 5.5, h: 0.35, fontSize: 10, color: 'C8E6C9', fontFace: 'Arial'
-    });
-    // 가격
-    s3.addShape(pres.ShapeType.roundRect, { x: 6.5, y: 1.35, w: 2.7, h: 1.1, rectRadius: 0.08, fill: { color: '1B5E20' } });
-    s3.addText([
-        { text: '개발비 ', options: { fontSize: 9, color: 'A5D6A7' } },
-        { text: '2,000만원', options: { fontSize: 18, bold: true, color: C.white } },
-        { text: '\n구독료 ', options: { fontSize: 9, color: 'A5D6A7' } },
-        { text: '50만원/월', options: { fontSize: 15, bold: true, color: 'B9F6CA' } }
-    ], { x: 6.5, y: 1.35, w: 2.7, h: 1.1, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    // 개별 모듈 테이블
-    s3.addText('개별 모듈 (필요한 것만 추가)', { x: 0.5, y: 2.9, w: 4, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
-
-    const modules = [
-        ['QR코드 관리', '1,020만원', '5만원'],
-        ['사진/출하 관리', '1,920만원', '10만원'],
-        ['검사/토큰 적용', '1,020만원', '5만원'],
-    ];
-
-    // 테이블 헤더
-    s3.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 3.3, w: 9, h: 0.35, rectRadius: 0.06, fill: { color: C.gray200 } });
-    s3.addText('모듈명', { x: 0.7, y: 3.3, w: 3, h: 0.35, fontSize: 9, bold: true, color: C.gray600, fontFace: 'Arial' });
-    s3.addText('개발비', { x: 4.5, y: 3.3, w: 2, h: 0.35, fontSize: 9, bold: true, color: C.gray600, align: 'center', fontFace: 'Arial' });
-    s3.addText('구독료/월', { x: 7, y: 3.3, w: 2, h: 0.35, fontSize: 9, bold: true, color: C.gray600, align: 'center', fontFace: 'Arial' });
-
-    modules.forEach((m, i) => {
-        const ry = 3.7 + i * 0.38;
-        if (i % 2 === 0) s3.addShape(pres.ShapeType.rect, { x: 0.5, y: ry, w: 9, h: 0.38, fill: { color: C.gray50 } });
-        s3.addText(m[0], { x: 0.7, y: ry, w: 3, h: 0.38, fontSize: 10, color: C.text, valign: 'middle', fontFace: 'Arial' });
-        s3.addText(m[1], { x: 4.5, y: ry, w: 2, h: 0.38, fontSize: 10, bold: true, color: C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
-        s3.addText(m[2], { x: 7, y: ry, w: 2, h: 0.38, fontSize: 10, color: C.blue, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 4: 대형 패키지 + 추가 옵션
-    // ═══════════════════════════════════════════════════════
-    const s4 = pres.addSlide();
-    s4.background = { fill: C.white };
-    addFooter(s4);
-    addPageTitle(s4, '대형 패키지 & 추가 옵션');
-    addSlideNumber(s4, 4, TOTAL);
-
-    // 대형 패키지
-    s4.addText('대형 패키지', { x: 0.5, y: 1.15, w: 4, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
-
-    const bigPkgs = [
-        ['공사관리 패키지', '4,000만원', '20만원/월', '시공 현장 관리'],
-        ['공정/정부지원사업', '8,000만원', '40만원/월', '정부지원 + 전체 공정'],
-    ];
-    bigPkgs.forEach((p, i) => {
-        const bx = 0.5 + i * 4.6;
-        s4.addShape(pres.ShapeType.roundRect, { x: bx, y: 1.55, w: 4.3, h: 1.3, rectRadius: 0.1, fill: { color: C.navy } });
-        s4.addText(p[0], { x: bx + 0.2, y: 1.6, w: 3.9, h: 0.35, fontSize: 13, bold: true, color: C.white, fontFace: 'Arial' });
-        s4.addText(p[3], { x: bx + 0.2, y: 1.9, w: 3.9, h: 0.25, fontSize: 9, color: '8899AA', fontFace: 'Arial' });
-        s4.addText([
-            { text: '개발비 ', options: { fontSize: 9, color: '8899AA' } },
-            { text: p[1], options: { fontSize: 14, bold: true, color: C.greenLight } },
-        ], { x: bx + 0.2, y: 2.25, w: 2, h: 0.35, fontFace: 'Arial' });
-        s4.addText([
-            { text: '구독료 ', options: { fontSize: 9, color: '8899AA' } },
-            { text: p[2], options: { fontSize: 12, bold: true, color: '64B5F6' } },
-        ], { x: bx + 2.2, y: 2.25, w: 2, h: 0.35, fontFace: 'Arial' });
-    });
-
-    // 추가 옵션
-    s4.addText('추가 옵션 (선택 사항)', { x: 0.5, y: 3.1, w: 4, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
-
-    const options = [
-        ['생산공정 1개 추가', '+500만원', '+10만원'],
-        ['품질관리 (인정검사)', '+2,000만원', '+50만원'],
-        ['사진 등록', '-', '+10만원'],
-        ['챗봇 / 녹음 / 업무일지', '-', '각 +20만원'],
-        ['연구소 연구노트', '-', '+5만원'],
-    ];
-
-    s4.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 3.5, w: 9, h: 0.3, rectRadius: 0.05, fill: { color: C.gray200 } });
-    s4.addText('옵션명', { x: 0.7, y: 3.5, w: 3.5, h: 0.3, fontSize: 8, bold: true, color: C.gray600, fontFace: 'Arial' });
-    s4.addText('개발비 추가', { x: 4.5, y: 3.5, w: 2, h: 0.3, fontSize: 8, bold: true, color: C.gray600, align: 'center', fontFace: 'Arial' });
-    s4.addText('구독료 추가/월', { x: 7, y: 3.5, w: 2, h: 0.3, fontSize: 8, bold: true, color: C.gray600, align: 'center', fontFace: 'Arial' });
-
-    options.forEach((o, i) => {
-        const ry = 3.83 + i * 0.3;
-        if (i % 2 === 0) s4.addShape(pres.ShapeType.rect, { x: 0.5, y: ry, w: 9, h: 0.3, fill: { color: C.gray50 } });
-        s4.addText(o[0], { x: 0.7, y: ry, w: 3.5, h: 0.3, fontSize: 9, color: C.text, valign: 'middle', fontFace: 'Arial' });
-        s4.addText(o[1], { x: 4.5, y: ry, w: 2, h: 0.3, fontSize: 9, bold: true, color: o[1] === '-' ? C.gray400 : C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
-        s4.addText(o[2], { x: 7, y: ry, w: 2, h: 0.3, fontSize: 9, color: C.blue, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 5: 수당 핵심 공식
-    // ═══════════════════════════════════════════════════════
-    const s5 = pres.addSlide();
-    s5.background = { fill: C.white };
-    addFooter(s5);
-    addPageTitle(s5, '내 수당은 얼마인가?', '핵심 공식 — 이것만 기억하면 된다');
-    addSlideNumber(s5, 5, TOTAL);
-
-    // 공식 박스
-    s5.addShape(pres.ShapeType.roundRect, { x: 1, y: 1.3, w: 8, h: 1.2, rectRadius: 0.15, fill: { color: C.dark } });
-    s5.addText([
-        { text: '내 수당', options: { fontSize: 28, bold: true, color: C.greenLight } },
-        { text: '  =  ', options: { fontSize: 28, color: C.white } },
-        { text: '최종 개발비', options: { fontSize: 28, bold: true, color: '64B5F6' } },
-        { text: '  ×  ', options: { fontSize: 28, color: C.white } },
-        { text: '수당률', options: { fontSize: 28, bold: true, color: 'FFB74D' } },
-    ], { x: 1, y: 1.35, w: 8, h: 0.7, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    s5.addText([
-        { text: '※ 구독료는 수당 계산에 포함 안 됨!   ', options: { fontSize: 10, color: 'FF8A80' } },
-        { text: '※ 할인 적용 후 개발비가 기준!', options: { fontSize: 10, color: 'FF8A80' } },
-    ], { x: 1, y: 2.05, w: 8, h: 0.35, align: 'center', fontFace: 'Arial' });
-
-    // 개인 vs 단체
-    // 개인
-    s5.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 2.85, w: 4.3, h: 2.1, rectRadius: 0.12, fill: { color: C.greenBg }, line: { color: C.greenBorder, width: 1 } });
-    s5.addText('개인 가입', { x: 0.5, y: 2.85, w: 4.3, h: 0.45, fontSize: 14, bold: true, color: C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    const personalItems = [
-        ['파트너 수당', '20%', C.green],
-        ['유치 파트너 수당', '5%', C.blue],
-    ];
-    personalItems.forEach((item, i) => {
-        const iy = 3.4 + i * 0.45;
-        s5.addShape(pres.ShapeType.roundRect, { x: 0.8, y: iy, w: 3.7, h: 0.38, rectRadius: 0.06, fill: { color: C.white } });
-        s5.addText(item[0], { x: 0.95, y: iy, w: 2, h: 0.38, fontSize: 11, color: C.text, valign: 'middle', fontFace: 'Arial' });
-        s5.addText(item[1], { x: 3, y: iy, w: 1.3, h: 0.38, fontSize: 14, bold: true, color: item[2], align: 'right', valign: 'middle', fontFace: 'Arial' });
-    });
-    // 매니저 수당 별도 안내
-    s5.addShape(pres.ShapeType.roundRect, { x: 0.8, y: 4.3, w: 3.7, h: 0.3, rectRadius: 0.06, fill: { color: 'FFF8E1' } });
-    s5.addText('+ 매니저: 첫달 구독료 (별도)', { x: 0.95, y: 4.3, w: 3.4, h: 0.3, fontSize: 9, color: 'F57F17', valign: 'middle', fontFace: 'Arial' });
-
-    // 단체
-    s5.addShape(pres.ShapeType.roundRect, { x: 5.2, y: 2.85, w: 4.3, h: 2.1, rectRadius: 0.12, fill: { color: C.orangeBg }, line: { color: C.orangeBorder, width: 1 } });
-    s5.addText('단체 가입', { x: 5.2, y: 2.85, w: 4.3, h: 0.45, fontSize: 14, bold: true, color: C.orange, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    const groupItems = [
-        ['단체 수당', '30%', C.orange],
-    ];
-    groupItems.forEach((item, i) => {
-        const iy = 3.4 + i * 0.45;
-        s5.addShape(pres.ShapeType.roundRect, { x: 5.5, y: iy, w: 3.7, h: 0.38, rectRadius: 0.06, fill: { color: C.white } });
-        s5.addText(item[0], { x: 5.65, y: iy, w: 2, h: 0.38, fontSize: 11, color: C.text, valign: 'middle', fontFace: 'Arial' });
-        s5.addText(item[1], { x: 7.7, y: iy, w: 1.3, h: 0.38, fontSize: 14, bold: true, color: item[2], align: 'right', valign: 'middle', fontFace: 'Arial' });
-    });
-    // 매니저 수당 별도 안내
-    s5.addShape(pres.ShapeType.roundRect, { x: 5.5, y: 4.3, w: 3.7, h: 0.3, rectRadius: 0.06, fill: { color: 'FFF8E1' } });
-    s5.addText('+ 매니저: 첫달 구독료 (별도)', { x: 5.65, y: 4.3, w: 3.4, h: 0.3, fontSize: 9, color: 'F57F17', valign: 'middle', fontFace: 'Arial' });
-
-    // 합계 뱃지
-    s5.addShape(pres.ShapeType.roundRect, { x: 1.5, y: 4.75, w: 2, h: 0.35, rectRadius: 0.06, fill: { color: C.green } });
-    s5.addText('합계 25%', { x: 1.5, y: 4.75, w: 2, h: 0.35, fontSize: 11, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    s5.addShape(pres.ShapeType.roundRect, { x: 6.2, y: 4.75, w: 2, h: 0.35, rectRadius: 0.06, fill: { color: C.orange } });
-    s5.addText('합계 30%', { x: 6.2, y: 4.75, w: 2, h: 0.35, fontSize: 11, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 6: 수당 계산 예시
-    // ═══════════════════════════════════════════════════════
-    const s6 = pres.addSlide();
-    s6.background = { fill: C.white };
-    addFooter(s6);
-    addPageTitle(s6, '수당 계산 예시', '제조업 기본 패키지 (개발비 2,000만원) 기준');
-    addSlideNumber(s6, 6, TOTAL);
-
-    // ── 슬라이드 6 레이아웃 계산 ──
-    // 콘텐츠 영역: y=1.1 ~ 5.15 (푸터 5.25 위 0.1 여백)
-    // 섹션: 비교표(1.1~2.85) → 팁(2.95~3.3) → 조견표(3.4~5.1)
-    const S6 = { tblY: 1.1, tblTitleH: 0.28, tblCardY: 1.4, tblCardH: 1.35, rowH: 0.32, tipY: 2.9, tipH: 0.38, refTitleY: 3.4, refHeaderY: 3.65, refDataY: 3.88, refRowH: 0.22 };
-
-    // 정가 판매
-    s6.addText('정가(2,000만원) 판매 시', { x: 0.5, y: S6.tblY, w: 4.3, h: S6.tblTitleH, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
-    s6.addShape(pres.ShapeType.roundRect, { x: 0.5, y: S6.tblCardY, w: 4.3, h: S6.tblCardH, rectRadius: 0.1, fill: { color: C.gray50 }, line: { color: C.gray200, width: 0.5 } });
-
-    const fullPriceData = [
-        ['', '개인 가입', '단체 가입'],
-        ['파트너/단체', '400만원', '600만원'],
-        ['유치 파트너', '100만원', '60만원'],
-        ['합계', '500만원', '660만원'],
-    ];
-    fullPriceData.forEach((row, i) => {
-        const ry = S6.tblCardY + 0.05 + i * S6.rowH;
-        const isHeader = i === 0;
-        const isTotal = i === 3;
-        s6.addText(row[0], { x: 0.7, y: ry, w: 1.4, h: S6.rowH, fontSize: isHeader ? 8 : 10, bold: isHeader || isTotal, color: isHeader ? C.gray600 : C.text, valign: 'middle', fontFace: 'Arial' });
-        s6.addText(row[1], { x: 2.1, y: ry, w: 1.2, h: S6.rowH, fontSize: isHeader ? 8 : 12, bold: !isHeader, color: isHeader ? C.gray600 : C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
-        s6.addText(row[2], { x: 3.4, y: ry, w: 1.2, h: S6.rowH, fontSize: isHeader ? 8 : 12, bold: !isHeader, color: isHeader ? C.gray600 : C.orange, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    });
-    // 매니저 수당 별도 안내 (정가)
-    s6.addText('+ 매니저: 첫달 구독료 50만원 (별도)', { x: 0.7, y: S6.tblCardY + 0.05 + 4 * S6.rowH, w: 3.8, h: 0.22, fontSize: 8, color: 'F57F17', fontFace: 'Arial' });
-
-    // 10% 할인 판매
-    s6.addText('10% 할인(1,800만원) 판매 시', { x: 5.2, y: S6.tblY, w: 4.3, h: S6.tblTitleH, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
-    s6.addShape(pres.ShapeType.roundRect, { x: 5.2, y: S6.tblCardY, w: 4.3, h: S6.tblCardH, rectRadius: 0.1, fill: { color: C.gray50 }, line: { color: C.gray200, width: 0.5 } });
-
-    const discountData = [
-        ['', '개인 가입', '단체 가입'],
-        ['파트너/단체', '360만원', '540만원'],
-        ['유치 파트너', '90만원', '54만원'],
-        ['합계', '450만원', '594만원'],
-    ];
-    discountData.forEach((row, i) => {
-        const ry = S6.tblCardY + 0.05 + i * S6.rowH;
-        const isHeader = i === 0;
-        const isTotal = i === 3;
-        s6.addText(row[0], { x: 5.4, y: ry, w: 1.4, h: S6.rowH, fontSize: isHeader ? 8 : 10, bold: isHeader || isTotal, color: isHeader ? C.gray600 : C.text, valign: 'middle', fontFace: 'Arial' });
-        s6.addText(row[1], { x: 6.8, y: ry, w: 1.2, h: S6.rowH, fontSize: isHeader ? 8 : 12, bold: !isHeader, color: isHeader ? C.gray600 : C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
-        s6.addText(row[2], { x: 8.1, y: ry, w: 1.2, h: S6.rowH, fontSize: isHeader ? 8 : 12, bold: !isHeader, color: isHeader ? C.gray600 : C.orange, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    });
-    // 매니저 수당 별도 안내 (할인)
-    s6.addText('+ 매니저: 첫달 구독료 50만원 (별도)', { x: 5.4, y: S6.tblCardY + 0.05 + 4 * S6.rowH, w: 3.8, h: 0.22, fontSize: 8, color: 'F57F17', fontFace: 'Arial' });
-
-    // 팁
-    s6.addShape(pres.ShapeType.roundRect, { x: 0.5, y: S6.tipY, w: 9, h: S6.tipH, rectRadius: 0.08, fill: { color: 'FFF8E1' }, line: { color: 'FFE082', width: 0.5 } });
-    s6.addText('💡 할인하면 내 수당도 줄어든다. 정가에 가깝게 팔수록 수당이 크다!', {
-        x: 0.7, y: S6.tipY, w: 8.6, h: S6.tipH, fontSize: 10, bold: true, color: 'F57F17', valign: 'middle', fontFace: 'Arial'
-    });
-
-    // 조견표
-    s6.addText('수당 빠른 조견표', { x: 0.5, y: S6.refTitleY, w: 4, h: 0.25, fontSize: 11, bold: true, color: C.text, fontFace: 'Arial' });
-    const quickRef = [
-        ['2,000만원', '400만원', '600만원'],
-        ['1,800만원', '360만원', '540만원'],
-        ['1,500만원', '300만원', '450만원'],
-        ['1,000만원', '200만원', '300만원'],
-    ];
-    // 헤더
-    s6.addText('최종 개발비', { x: 0.5, y: S6.refHeaderY, w: 2.5, h: S6.refRowH, fontSize: 8, bold: true, color: C.gray600, fontFace: 'Arial' });
-    s6.addText('개인(20%)', { x: 3.2, y: S6.refHeaderY, w: 1.8, h: S6.refRowH, fontSize: 8, bold: true, color: C.green, align: 'center', fontFace: 'Arial' });
-    s6.addText('단체(30%)', { x: 5.2, y: S6.refHeaderY, w: 1.8, h: S6.refRowH, fontSize: 8, bold: true, color: C.orange, align: 'center', fontFace: 'Arial' });
-
-    quickRef.forEach((r, i) => {
-        const ry = S6.refDataY + i * S6.refRowH;
-        // 최하단 확인: 3.88 + 3*0.22 = 4.54 + 0.22 = 4.76 < 5.15 ✓
-        s6.addText(r[0], { x: 0.7, y: ry, w: 2.3, h: S6.refRowH, fontSize: 9, color: C.text, fontFace: 'Arial' });
-        s6.addText(r[1], { x: 3.2, y: ry, w: 1.8, h: S6.refRowH, fontSize: 9, bold: true, color: C.green, align: 'center', fontFace: 'Arial' });
-        s6.addText(r[2], { x: 5.2, y: ry, w: 1.8, h: S6.refRowH, fontSize: 9, bold: true, color: C.orange, align: 'center', fontFace: 'Arial' });
-    });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 7: 수당 지급 시점
-    // ═══════════════════════════════════════════════════════
-    const s7 = pres.addSlide();
-    s7.background = { fill: C.white };
-    addFooter(s7);
-    addPageTitle(s7, '수당은 언제 받나?', '고객이 2번에 나눠 내면, 수당도 2번에 나눠 받는다');
-    addSlideNumber(s7, 7, TOTAL);
-
-    // 플로우
-    // 1차
-    s7.addShape(pres.ShapeType.roundRect, { x: 0.8, y: 1.5, w: 3.5, h: 1.6, rectRadius: 0.12, fill: { color: C.greenBg }, line: { color: C.greenBorder, width: 1 } });
-    s7.addShape(pres.ShapeType.ellipse, { x: 1.0, y: 1.6, w: 0.5, h: 0.5, fill: { color: C.green } });
-    s7.addText('1', { x: 1.0, y: 1.6, w: 0.5, h: 0.5, fontSize: 18, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    s7.addText('1차 납입 (계약금)', { x: 1.6, y: 1.6, w: 2.5, h: 0.5, fontSize: 13, bold: true, color: C.green, valign: 'middle', fontFace: 'Arial' });
-    s7.addShape(pres.ShapeType.rect, { x: 1.0, y: 2.2, w: 3.1, h: 0.01, fill: { color: C.greenBorder } });
-    s7.addText('익월 10일', { x: 1.0, y: 2.3, w: 1.5, h: 0.3, fontSize: 10, color: C.textSub, fontFace: 'Arial' });
-    s7.addText('수당 50% 지급', { x: 2.3, y: 2.3, w: 1.8, h: 0.3, fontSize: 12, bold: true, color: C.green, align: 'right', fontFace: 'Arial' });
-    s7.addText('예) 200만원', { x: 1.0, y: 2.65, w: 3.1, h: 0.3, fontSize: 10, color: C.gray600, fontFace: 'Arial' });
-
-    // 화살표
-    s7.addText('→', { x: 4.4, y: 2.0, w: 0.6, h: 0.5, fontSize: 24, color: C.gray400, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    // 2차
-    s7.addShape(pres.ShapeType.roundRect, { x: 5.2, y: 1.5, w: 3.5, h: 1.6, rectRadius: 0.12, fill: { color: C.blueBg }, line: { color: C.blueBorder, width: 1 } });
-    s7.addShape(pres.ShapeType.ellipse, { x: 5.4, y: 1.6, w: 0.5, h: 0.5, fill: { color: C.blue } });
-    s7.addText('2', { x: 5.4, y: 1.6, w: 0.5, h: 0.5, fontSize: 18, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-    s7.addText('2차 납입 (잔금)', { x: 6.0, y: 1.6, w: 2.5, h: 0.5, fontSize: 13, bold: true, color: C.blue, valign: 'middle', fontFace: 'Arial' });
-    s7.addShape(pres.ShapeType.rect, { x: 5.4, y: 2.2, w: 3.1, h: 0.01, fill: { color: C.blueBorder } });
-    s7.addText('익월 10일', { x: 5.4, y: 2.3, w: 1.5, h: 0.3, fontSize: 10, color: C.textSub, fontFace: 'Arial' });
-    s7.addText('수당 50% 지급', { x: 6.7, y: 2.3, w: 1.8, h: 0.3, fontSize: 12, bold: true, color: C.blue, align: 'right', fontFace: 'Arial' });
-    s7.addText('예) 200만원', { x: 5.4, y: 2.65, w: 3.1, h: 0.3, fontSize: 10, color: C.gray600, fontFace: 'Arial' });
-
-    // 합계 박스
-    s7.addShape(pres.ShapeType.roundRect, { x: 2, y: 3.5, w: 6, h: 0.8, rectRadius: 0.1, fill: { color: C.dark } });
-    s7.addText([
-        { text: '예시: 파트너 수당 400만원  →  ', options: { fontSize: 12, color: '8899AA' } },
-        { text: '200만원', options: { fontSize: 14, bold: true, color: C.greenLight } },
-        { text: ' + ', options: { fontSize: 12, color: '8899AA' } },
-        { text: '200만원', options: { fontSize: 14, bold: true, color: '64B5F6' } },
-        { text: ' = ', options: { fontSize: 12, color: '8899AA' } },
-        { text: '400만원', options: { fontSize: 16, bold: true, color: 'FFB74D' } },
-    ], { x: 2, y: 3.5, w: 6, h: 0.8, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 8: 할인 4가지
-    // ═══════════════════════════════════════════════════════
-    const s8 = pres.addSlide();
-    s8.background = { fill: C.white };
-    addFooter(s8);
-    addPageTitle(s8, '고객에게 제안할 수 있는 할인 3가지');
-    addSlideNumber(s8, 8, TOTAL);
-
-    const discounts = [
-        { title: '개발비 할인', desc: '%, 정액, 전액면제', impact: '수당 영향 있음', impactColor: C.red, bg: C.redBg, border: 'FFCDD2', color: C.red, icon: '1' },
-        { title: '구독료 할인', desc: '최대 50%까지', impact: '수당 영향 없음', impactColor: C.green, bg: C.greenBg, border: C.greenBorder, color: C.green, icon: '2' },
-        { title: '개발비-구독료 연동', desc: 'ON/OFF 선택', impact: '개발비 변동 시 영향', impactColor: 'F57F17', bg: C.orangeBg, border: C.orangeBorder, color: C.orange, icon: '3' },
-    ];
-
-    discounts.forEach((d, i) => {
-        const cx = 0.5 + i * 2.32;
-        const cw = 2.12;
-        s8.addShape(pres.ShapeType.roundRect, { x: cx, y: 1.2, w: cw, h: 2.8, rectRadius: 0.1, fill: { color: d.bg }, line: { color: d.border, width: 1 } });
-        // 넘버
-        s8.addShape(pres.ShapeType.ellipse, { x: cx + 0.75, y: 1.35, w: 0.55, h: 0.55, fill: { color: d.color } });
-        s8.addText(d.icon, { x: cx + 0.75, y: 1.35, w: 0.55, h: 0.55, fontSize: 18, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-        // 제목
-        s8.addText(d.title, { x: cx + 0.1, y: 2.0, w: cw - 0.2, h: 0.4, fontSize: 12, bold: true, color: d.color, align: 'center', fontFace: 'Arial' });
-        // 설명
-        s8.addText(d.desc, { x: cx + 0.1, y: 2.4, w: cw - 0.2, h: 0.3, fontSize: 10, color: C.textSub, align: 'center', fontFace: 'Arial' });
-        // 수당 영향
-        s8.addShape(pres.ShapeType.roundRect, { x: cx + 0.15, y: 3.1, w: cw - 0.3, h: 0.6, rectRadius: 0.06, fill: { color: C.white } });
-        s8.addText('수당 영향', { x: cx + 0.15, y: 3.1, w: cw - 0.3, h: 0.25, fontSize: 8, color: C.gray600, align: 'center', fontFace: 'Arial' });
-        s8.addText(d.impact, { x: cx + 0.15, y: 3.35, w: cw - 0.3, h: 0.3, fontSize: 10, bold: true, color: d.impactColor, align: 'center', fontFace: 'Arial' });
-    });
-
-    // 팁
-    s8.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 4.3, w: 9, h: 0.6, rectRadius: 0.08, fill: { color: 'E8F5E9' }, line: { color: 'A5D6A7', width: 0.5 } });
-    s8.addText([
-        { text: '💡 영업 팁: ', options: { fontSize: 11, bold: true, color: C.green } },
-        { text: '구독료 할인은 고객에게 혜택을 주면서 내 수당은 안 줄어드는 좋은 전략!', options: { fontSize: 11, color: '1B5E20' } },
-    ], { x: 0.7, y: 4.3, w: 8.6, h: 0.6, valign: 'middle', fontFace: 'Arial' });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 9: 1년차 총 비용 계산
-    // ═══════════════════════════════════════════════════════
-    const s9 = pres.addSlide();
-    s9.background = { fill: C.white };
-    addFooter(s9);
-    addPageTitle(s9, '1년차 총 비용 계산법');
-    addSlideNumber(s9, 9, TOTAL);
-
-    // 공식
-    s9.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 1.2, w: 9, h: 0.7, rectRadius: 0.1, fill: { color: C.dark } });
-    s9.addText([
-        { text: '1년차', options: { fontSize: 16, bold: true, color: 'FFB74D' } },
-        { text: ' = ', options: { fontSize: 16, color: C.white } },
-        { text: '개발비', options: { fontSize: 16, bold: true, color: C.greenLight } },
-        { text: ' + ( ', options: { fontSize: 16, color: C.white } },
-        { text: '월 구독료', options: { fontSize: 16, bold: true, color: '64B5F6' } },
-        { text: ' × ', options: { fontSize: 16, color: C.white } },
-        { text: '유료 개월수', options: { fontSize: 16, bold: true, color: 'CE93D8' } },
-        { text: ' )', options: { fontSize: 16, color: C.white } },
-    ], { x: 0.5, y: 1.2, w: 9, h: 0.7, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    // 실전 예시
-    s9.addText('실전 예시: 제조업 기본 패키지, 10% 할인', {
-        x: 0.5, y: 2.1, w: 9, h: 0.35, fontSize: 11, bold: true, color: C.text, fontFace: 'Arial'
-    });
-
-    const calcData = [
-        ['개발비 (정가)', '', '2,000만원', C.text],
-        ['개발비 할인 10%', '2,000 × 10%', '-200만원', C.red],
-        ['최종 개발비', '', '1,800만원', C.green],
-        ['월 구독료', '', '50만원', C.blue],
-        ['유료 개월수', '12개월', '12개월', 'CE93D8'],
-        ['연간 구독료', '50 × 12', '600만원', C.blue],
-        ['1년차 총 비용', '1,800 + 600', '2,400만원', C.orange],
-    ];
-
-    calcData.forEach((row, i) => {
-        const ry = 2.55 + i * 0.35;
-        const isTotal = i === 2 || i === 6;
-        if (isTotal) {
-            s9.addShape(pres.ShapeType.roundRect, { x: 0.5, y: ry, w: 9, h: 0.35, rectRadius: 0.04, fill: { color: isTotal && i === 6 ? C.dark : C.gray100 } });
-        } else if (i % 2 === 0) {
-            s9.addShape(pres.ShapeType.rect, { x: 0.5, y: ry, w: 9, h: 0.35, fill: { color: C.gray50 } });
-        }
-        const txtColor = isTotal && i === 6 ? C.white : C.text;
-        s9.addText(row[0], { x: 0.7, y: ry, w: 3, h: 0.35, fontSize: isTotal ? 10 : 9, bold: isTotal, color: txtColor, valign: 'middle', fontFace: 'Arial' });
-        s9.addText(row[1], { x: 3.7, y: ry, w: 2.5, h: 0.35, fontSize: 9, color: isTotal && i === 6 ? '8899AA' : C.gray600, align: 'center', valign: 'middle', fontFace: 'Arial' });
-        s9.addText(row[2], { x: 6.5, y: ry, w: 2.8, h: 0.35, fontSize: isTotal ? 13 : 10, bold: isTotal, color: isTotal && i === 6 ? 'FFB74D' : row[3], align: 'right', valign: 'middle', fontFace: 'Arial' });
-    });
-
-    // 2년차 안내
-    s9.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 4.4, w: 9, h: 0.6, rectRadius: 0.08, fill: { color: C.blueBg }, line: { color: C.blueBorder, width: 0.5 } });
-    s9.addText([
-        { text: '2년차부터: ', options: { fontSize: 11, bold: true, color: C.blue } },
-        { text: '50만원 × 12 = ', options: { fontSize: 11, color: C.text } },
-        { text: '연 600만원만', options: { fontSize: 13, bold: true, color: C.blue } },
-        { text: ' 내면 된다 (개발비 없음!)', options: { fontSize: 11, color: C.text } },
-    ], { x: 0.7, y: 4.4, w: 8.6, h: 0.6, valign: 'middle', fontFace: 'Arial' });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 10: 사용량 과금 + 바로빌
-    // ═══════════════════════════════════════════════════════
-    const s10 = pres.addSlide();
-    s10.background = { fill: C.white };
-    addFooter(s10);
-    addPageTitle(s10, '사용량 과금 & 바로빌 부가 서비스', '대부분의 중소기업은 기본 제공량으로 충분하다');
-    addSlideNumber(s10, 10, TOTAL);
-
-    // 사용량
-    s10.addText('기본 제공량', { x: 0.5, y: 1.2, w: 4, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
-
-    const usageItems = [
-        ['파일 저장 공간', '100GB', '100GB당 5만원/월'],
-        ['AI 토큰', '월 100만 개', '실비 과금'],
-    ];
-    usageItems.forEach((u, i) => {
-        const uy = 1.65 + i * 0.75;
-        s10.addShape(pres.ShapeType.roundRect, { x: 0.5, y: uy, w: 4.3, h: 0.6, rectRadius: 0.08, fill: { color: C.gray50 }, line: { color: C.gray200, width: 0.5 } });
-        s10.addText(u[0], { x: 0.7, y: uy, w: 1.5, h: 0.6, fontSize: 10, bold: true, color: C.text, valign: 'middle', fontFace: 'Arial' });
-        s10.addText(u[1], { x: 2.2, y: uy, w: 1.2, h: 0.3, fontSize: 12, bold: true, color: C.green, valign: 'middle', fontFace: 'Arial' });
-        s10.addText('초과: ' + u[2], { x: 2.2, y: uy + 0.3, w: 2.4, h: 0.25, fontSize: 8, color: C.gray600, fontFace: 'Arial' });
-    });
-
-    // 바로빌
-    s10.addText('바로빌 부가 서비스', { x: 5.2, y: 1.2, w: 4.3, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
-
-    const barobillItems = [
-        ['계좌조회', '1만원/월', C.text],
-        ['카드내역', '1만원/월', C.text],
-        ['홈택스 매입/매출', '무료!', C.green],
-        ['세금계산서', '100건 기본 무료', C.text],
-    ];
-    barobillItems.forEach((b, i) => {
-        const by = 1.65 + i * 0.55;
-        s10.addShape(pres.ShapeType.roundRect, { x: 5.2, y: by, w: 4.3, h: 0.45, rectRadius: 0.06, fill: { color: i === 2 ? C.greenBg : C.gray50 }, line: { color: i === 2 ? C.greenBorder : C.gray200, width: 0.5 } });
-        s10.addText(b[0], { x: 5.4, y: by, w: 2, h: 0.45, fontSize: 10, color: C.text, valign: 'middle', fontFace: 'Arial' });
-        s10.addText(b[1], { x: 7.5, y: by, w: 1.8, h: 0.45, fontSize: 10, bold: true, color: b[2], align: 'right', valign: 'middle', fontFace: 'Arial' });
-    });
-
-    // AI 토큰 활용
-    s10.addText('AI 토큰 100만 개로 할 수 있는 일', { x: 0.5, y: 3.5, w: 9, h: 0.3, fontSize: 10, bold: true, color: C.text, fontFace: 'Arial' });
-    const aiUsage = [
-        ['회의 녹음 요약', '약 8시간 30분'],
-        ['문서 정리', 'A4 약 300~400장'],
-        ['이메일/노트 분류', '약 1,500~2,000건'],
-    ];
-    aiUsage.forEach((a, i) => {
-        const ax = 0.5 + i * 3.1;
-        s10.addShape(pres.ShapeType.roundRect, { x: ax, y: 3.9, w: 2.9, h: 0.55, rectRadius: 0.06, fill: { color: 'F3E5F5' }, line: { color: 'CE93D8', width: 0.5 } });
-        s10.addText(a[0], { x: ax + 0.1, y: 3.9, w: 2.7, h: 0.25, fontSize: 8, color: C.gray600, align: 'center', fontFace: 'Arial' });
-        s10.addText(a[1], { x: ax + 0.1, y: 4.15, w: 2.7, h: 0.25, fontSize: 10, bold: true, color: '7B1FA2', align: 'center', fontFace: 'Arial' });
-    });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 11: 가격 시뮬레이터
-    // ═══════════════════════════════════════════════════════
-    const s11 = pres.addSlide();
-    s11.background = { fill: C.white };
-    addFooter(s11);
-    addPageTitle(s11, '가격 시뮬레이터', '고객에게 제안하기 전에 미리 비용과 수당을 확인하는 도구');
-    addSlideNumber(s11, 11, TOTAL);
-
-    // 4 Steps
-    const steps = [
-        { num: '1', title: '상품 고르기', desc: '필수 상품 자동체크\n추가 상품 선택', color: C.green, bg: C.greenBg },
-        { num: '2', title: '할인 설정', desc: '개발비/구독료 할인\n연동 ON/OFF', color: C.blue, bg: C.blueBg },
-        { num: '3', title: '가입유형 선택', desc: '개인 가입\n단체 가입', color: C.orange, bg: C.orangeBg },
-        { num: '4', title: '결과 확인!', desc: '최종 비용\n내 수당', color: '7B1FA2', bg: 'F3E5F5' },
-    ];
-
-    steps.forEach((st, i) => {
-        const sx = 0.5 + i * 2.35;
-        const sw = 2.15;
-        s11.addShape(pres.ShapeType.roundRect, { x: sx, y: 1.2, w: sw, h: 1.8, rectRadius: 0.1, fill: { color: st.bg } });
-        // Step 번호
-        s11.addShape(pres.ShapeType.ellipse, { x: sx + 0.75, y: 1.3, w: 0.6, h: 0.6, fill: { color: st.color } });
-        s11.addText(st.num, { x: sx + 0.75, y: 1.3, w: 0.6, h: 0.6, fontSize: 20, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-        s11.addText(st.title, { x: sx + 0.1, y: 2.0, w: sw - 0.2, h: 0.35, fontSize: 12, bold: true, color: st.color, align: 'center', fontFace: 'Arial' });
-        s11.addText(st.desc, { x: sx + 0.1, y: 2.35, w: sw - 0.2, h: 0.55, fontSize: 9, color: C.textSub, align: 'center', valign: 'top', fontFace: 'Arial' });
-
-        // 화살표
-        if (i < 3) {
-            s11.addText('→', { x: sx + sw - 0.05, y: 1.8, w: 0.3, h: 0.5, fontSize: 18, color: C.gray400, align: 'center', valign: 'middle', fontFace: 'Arial' });
-        }
-    });
-
-    // 상품 유형 표
-    s11.addText('상품 선택 화면에서 알아야 할 것', { x: 0.5, y: 3.3, w: 9, h: 0.35, fontSize: 11, bold: true, color: C.text, fontFace: 'Arial' });
-
-    const types = [
-        { label: '필수', desc: '기본 포함, 해제 불가', color: C.red, bg: C.redBg },
-        { label: '재량권', desc: '슬라이더로 개발비 조정 가능', color: C.orange, bg: C.orangeBg },
-        { label: '선택', desc: '자유롭게 체크/해제', color: C.green, bg: C.greenBg },
-    ];
-    types.forEach((t, i) => {
-        const tx = 0.5 + i * 3.1;
-        s11.addShape(pres.ShapeType.roundRect, { x: tx, y: 3.75, w: 2.9, h: 0.7, rectRadius: 0.08, fill: { color: t.bg } });
-        s11.addShape(pres.ShapeType.roundRect, { x: tx + 0.15, y: 3.85, w: 0.8, h: 0.25, rectRadius: 0.04, fill: { color: t.color } });
-        s11.addText(t.label, { x: tx + 0.15, y: 3.85, w: 0.8, h: 0.25, fontSize: 9, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-        s11.addText(t.desc, { x: tx + 0.15, y: 4.15, w: 2.6, h: 0.25, fontSize: 9, color: C.textSub, fontFace: 'Arial' });
-    });
-
-    // 주의
-    s11.addText('※ 시뮬레이터 결과는 참고용이다. 실제 계약 금액은 고객과 별도 협의한다.', {
-        x: 0.5, y: 4.7, w: 9, h: 0.3, fontSize: 9, color: C.gray600, align: 'center', fontFace: 'Arial'
-    });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 12: 영업 실전 팁
-    // ═══════════════════════════════════════════════════════
-    const s12 = pres.addSlide();
-    s12.background = { fill: C.white };
-    addFooter(s12);
-    addPageTitle(s12, '영업 실전 팁', '고객 유형별 추천 전략');
-    addSlideNumber(s12, 12, TOTAL);
-
-    const tips = [
-        { situation: '초기 비용 부담이 클 때', strategy: '개발비 할인 + 구독료 할인 조합', color: C.green, bg: C.greenBg },
-        { situation: '매달 비용이 부담될 때', strategy: '구독료 할인 (최대 50%)', color: C.blue, bg: C.blueBg },
-        { situation: '세금계산서·카드 관리 필요', strategy: '바로빌 부가 서비스 안내 (기본 포함)', color: C.orange, bg: C.orangeBg },
-        { situation: '대형 제조업체', strategy: '기본 패키지 + 공정관리 + 품질관리', color: '7B1FA2', bg: 'F3E5F5' },
-        { situation: '여러 업체를 묶을 수 있을 때', strategy: '단체 가입 (수당률 30%로 UP!)', color: C.red, bg: C.redBg },
-    ];
-
-    tips.forEach((t, i) => {
-        const ty = 1.2 + i * 0.6;
-        s12.addShape(pres.ShapeType.roundRect, { x: 0.5, y: ty, w: 9, h: 0.5, rectRadius: 0.08, fill: { color: t.bg } });
-        s12.addShape(pres.ShapeType.rect, { x: 0.5, y: ty, w: 0.08, h: 0.5, fill: { color: t.color } });
-        s12.addText(t.situation, { x: 0.8, y: ty, w: 3.5, h: 0.5, fontSize: 10, bold: true, color: t.color, valign: 'middle', fontFace: 'Arial' });
-        s12.addText('→  ' + t.strategy, { x: 4.5, y: ty, w: 4.8, h: 0.5, fontSize: 10, color: C.text, valign: 'middle', fontFace: 'Arial' });
-    });
-
-    // 고객 FAQ
-    s12.addText('고객이 자주 하는 질문', { x: 0.5, y: 4.15, w: 5, h: 0.3, fontSize: 11, bold: true, color: C.text, fontFace: 'Arial' });
-
-    const faqs = [
-        ['"왜 비싸요?"', '기존 ERP 5천만~1억 vs SAM 2천만원 + AI 포함'],
-        ['"구독료가 아까운데?"', '자체 서버 월 200만+ vs SAM 월 50만원'],
-        ['"추가 할인 안 돼요?"', '구독료 최대 50%까지 할인 가능!'],
-    ];
-    faqs.forEach((f, i) => {
-        const fy = 4.5 + i * 0.3;
-        s12.addText(f[0], { x: 0.7, y: fy, w: 2.5, h: 0.28, fontSize: 9, bold: true, color: C.blue, fontFace: 'Arial' });
-        s12.addText(f[1], { x: 3.2, y: fy, w: 6.3, h: 0.28, fontSize: 9, color: C.textSub, fontFace: 'Arial' });
-    });
-
-    // ═══════════════════════════════════════════════════════
-    // 슬라이드 13: 마무리
-    // ═══════════════════════════════════════════════════════
-    const s13 = pres.addSlide();
-    s13.background = { fill: C.dark };
-
-    s13.addShape(pres.ShapeType.rect, { x: 0, y: 0, w: 10, h: 0.06, fill: { color: C.greenLight } });
-
-    s13.addShape(pres.ShapeType.roundRect, { x: 3.8, y: 1.2, w: 2.4, h: 0.65, rectRadius: 0.1, fill: { color: C.greenLight } });
-    s13.addText('SAM', { x: 3.8, y: 1.2, w: 2.4, h: 0.65, fontSize: 28, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
-
-    s13.addText('Smart Automation Management', {
-        x: 1, y: 2.1, w: 8, h: 0.5,
-        fontSize: 14, color: '667788', align: 'center', fontFace: 'Arial'
-    });
-
-    s13.addShape(pres.ShapeType.rect, { x: 3, y: 2.9, w: 4, h: 0.01, fill: { color: '2A3A4A' } });
-
-    s13.addText('(주)코드브릿지엑스', {
-        x: 1, y: 3.1, w: 8, h: 0.5,
-        fontSize: 16, bold: true, color: C.white, align: 'center', fontFace: 'Arial'
-    });
-
-    // 핵심 기억 포인트
-    const keyPoints = [
-        '개발비 = 한 번 | 구독료 = 매달',
-        '수당 = 최종 개발비 × 수당률',
-        '구독료 할인 → 수당 영향 없음',
-    ];
-    keyPoints.forEach((kp, i) => {
-        s13.addShape(pres.ShapeType.roundRect, { x: 2, y: 3.85 + i * 0.42, w: 6, h: 0.35, rectRadius: 0.06, fill: { color: '1B2838' }, line: { color: '2A3A4A', width: 0.5 } });
-        s13.addText([
-            { text: '✓  ', options: { fontSize: 10, color: C.greenLight } },
-            { text: kp, options: { fontSize: 10, color: 'AABBCC' } },
-        ], { x: 2.2, y: 3.85 + i * 0.42, w: 5.6, h: 0.35, valign: 'middle', fontFace: 'Arial' });
-    });
-
-    // ─── 저장 ───
-    const outputPath = path.join(__dirname, 'sam-pricing-simple-guide.pptx');
-    await pres.writeFile({ fileName: outputPath });
-    console.log('PPTX created:', outputPath);
-}
-
-main().catch(console.error);
+const path = require('path');
+module.paths.unshift(path.join(require('os').homedir(), '.claude/skills/pptx-skill/scripts/node_modules'));
+
+const PptxGenJS = require('pptxgenjs');
+
+async function main() {
+    const pres = new PptxGenJS();
+    pres.defineLayout({ name: 'CUSTOM_16x9', width: 10, height: 5.625 });
+    pres.layout = 'CUSTOM_16x9';
+
+    // ─── 브랜드 컬러 ───
+    const C = {
+        dark: '0D1B2A',
+        navy: '1B2838',
+        green: '2E7D32',
+        greenLight: '4CAF50',
+        greenBg: 'E8F5E9',
+        greenBorder: 'C8E6C9',
+        blue: '1565C0',
+        blueBg: 'E3F2FD',
+        blueBorder: 'BBDEFB',
+        orange: 'E65100',
+        orangeBg: 'FFF3E0',
+        orangeBorder: 'FFE0B2',
+        red: 'C62828',
+        redBg: 'FFEBEE',
+        white: 'FFFFFF',
+        gray50: 'FAFAFA',
+        gray100: 'F5F5F5',
+        gray200: 'EEEEEE',
+        gray400: 'BDBDBD',
+        gray600: '757575',
+        gray800: '424242',
+        text: '212121',
+        textSub: '616161',
+    };
+
+    // ─── 공통 함수 ───
+    function addFooter(slide) {
+        slide.addShape(pres.ShapeType.rect, { x: 0, y: 5.25, w: 10, h: 0.375, fill: { color: C.dark } });
+        slide.addText('SAM 가격정책 안내서  |  (주)코드브릿지엑스', {
+            x: 0.5, y: 5.25, w: 9, h: 0.375,
+            fontSize: 7, color: '8899AA', fontFace: 'Arial'
+        });
+    }
+
+    function addPageTitle(slide, title, subtitle) {
+        // 왼쪽 액센트 바
+        slide.addShape(pres.ShapeType.rect, { x: 0.5, y: 0.35, w: 0.06, h: 0.4, fill: { color: C.greenLight } });
+        slide.addText(title, {
+            x: 0.72, y: 0.3, w: 7, h: 0.5,
+            fontSize: 20, bold: true, color: C.text, fontFace: 'Arial'
+        });
+        if (subtitle) {
+            slide.addText(subtitle, {
+                x: 0.72, y: 0.75, w: 7, h: 0.3,
+                fontSize: 10, color: C.textSub, fontFace: 'Arial'
+            });
+        }
+    }
+
+    function addSlideNumber(slide, num, total) {
+        slide.addText(`${num} / ${total}`, {
+            x: 8.5, y: 5.25, w: 1, h: 0.375,
+            fontSize: 7, color: '8899AA', align: 'right', fontFace: 'Arial'
+        });
+    }
+
+    const TOTAL = 13;
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 1: 표지
+    // ═══════════════════════════════════════════════════════
+    const s1 = pres.addSlide();
+    s1.background = { fill: C.dark };
+
+    // 상단 그린 라인
+    s1.addShape(pres.ShapeType.rect, { x: 0, y: 0, w: 10, h: 0.06, fill: { color: C.greenLight } });
+
+    // SAM 로고 영역
+    s1.addShape(pres.ShapeType.roundRect, { x: 0.7, y: 1.2, w: 1.4, h: 0.5, rectRadius: 0.08, fill: { color: C.greenLight } });
+    s1.addText('SAM', { x: 0.7, y: 1.2, w: 1.4, h: 0.5, fontSize: 22, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    // 메인 타이틀
+    s1.addText('가격정책 쉬운 안내서', {
+        x: 0.7, y: 2.0, w: 8.6, h: 0.8,
+        fontSize: 36, bold: true, color: C.white, fontFace: 'Arial'
+    });
+    s1.addText('영업파트너를 위한 SAM 서비스 요금 및 수당 가이드', {
+        x: 0.7, y: 2.8, w: 8.6, h: 0.5,
+        fontSize: 14, color: '8899AA', fontFace: 'Arial'
+    });
+
+    // 하단 정보
+    s1.addShape(pres.ShapeType.rect, { x: 0.7, y: 3.8, w: 8.6, h: 0.01, fill: { color: '2A3A4A' } });
+    s1.addText('(주)코드브릿지엑스  |  Smart Automation Management  |  2026', {
+        x: 0.7, y: 4.0, w: 8.6, h: 0.4,
+        fontSize: 10, color: '667788', fontFace: 'Arial'
+    });
+
+    // 하단 키워드 뱃지
+    const badges = ['개발비 + 구독료', '수당 체계', '할인 정책', '시뮬레이터'];
+    badges.forEach((b, i) => {
+        const bx = 0.7 + i * 2.2;
+        s1.addShape(pres.ShapeType.roundRect, { x: bx, y: 4.55, w: 2, h: 0.35, rectRadius: 0.06, fill: { color: '1B2838' }, line: { color: '2A3A4A', width: 0.5 } });
+        s1.addText(b, { x: bx, y: 4.55, w: 2, h: 0.35, fontSize: 9, color: C.greenLight, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 2: 요금 구조 한눈에
+    // ═══════════════════════════════════════════════════════
+    const s2 = pres.addSlide();
+    s2.background = { fill: C.white };
+    addFooter(s2);
+    addPageTitle(s2, '요금 구조 한눈에 보기', '고객이 내는 돈은 딱 2가지뿐');
+    addSlideNumber(s2, 2, TOTAL);
+
+    // 개발비 카드
+    s2.addShape(pres.ShapeType.roundRect, { x: 0.8, y: 1.4, w: 4, h: 3.2, rectRadius: 0.15, fill: { color: C.greenBg }, line: { color: C.greenBorder, width: 1.5 } });
+    s2.addShape(pres.ShapeType.ellipse, { x: 2.3, y: 1.7, w: 1, h: 1, fill: { color: C.green } });
+    s2.addText('1', { x: 2.3, y: 1.7, w: 1, h: 1, fontSize: 36, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    s2.addText('개발비', { x: 0.8, y: 2.85, w: 4, h: 0.5, fontSize: 22, bold: true, color: C.green, align: 'center', fontFace: 'Arial' });
+    s2.addText('처음 한 번만 내는 돈', { x: 0.8, y: 3.3, w: 4, h: 0.35, fontSize: 13, color: C.text, align: 'center', fontFace: 'Arial' });
+    // 비유 박스
+    s2.addShape(pres.ShapeType.roundRect, { x: 1.4, y: 3.85, w: 2.8, h: 0.5, rectRadius: 0.08, fill: { color: C.white } });
+    s2.addText('비유: 집을 짓는 비용', { x: 1.4, y: 3.85, w: 2.8, h: 0.5, fontSize: 11, color: C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    // 구독료 카드
+    s2.addShape(pres.ShapeType.roundRect, { x: 5.2, y: 1.4, w: 4, h: 3.2, rectRadius: 0.15, fill: { color: C.blueBg }, line: { color: C.blueBorder, width: 1.5 } });
+    s2.addShape(pres.ShapeType.ellipse, { x: 6.7, y: 1.7, w: 1, h: 1, fill: { color: C.blue } });
+    s2.addText('2', { x: 6.7, y: 1.7, w: 1, h: 1, fontSize: 36, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    s2.addText('구독료', { x: 5.2, y: 2.85, w: 4, h: 0.5, fontSize: 22, bold: true, color: C.blue, align: 'center', fontFace: 'Arial' });
+    s2.addText('매달 내는 돈', { x: 5.2, y: 3.3, w: 4, h: 0.35, fontSize: 13, color: C.text, align: 'center', fontFace: 'Arial' });
+    s2.addShape(pres.ShapeType.roundRect, { x: 5.8, y: 3.85, w: 2.8, h: 0.5, rectRadius: 0.08, fill: { color: C.white } });
+    s2.addText('비유: 매달 내는 관리비', { x: 5.8, y: 3.85, w: 2.8, h: 0.5, fontSize: 11, color: C.blue, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    // VAT 안내
+    s2.addText('※ 모든 금액은 부가세(VAT) 별도', { x: 0.8, y: 4.8, w: 8.4, h: 0.3, fontSize: 9, color: C.gray600, align: 'center', fontFace: 'Arial' });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 3: 기본 상품 가격표
+    // ═══════════════════════════════════════════════════════
+    const s3 = pres.addSlide();
+    s3.background = { fill: C.white };
+    addFooter(s3);
+    addPageTitle(s3, '기본 상품 가격표');
+    addSlideNumber(s3, 3, TOTAL);
+
+    // 제조업 기본 패키지 - 메인 카드
+    s3.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 1.2, w: 9, h: 1.5, rectRadius: 0.12, fill: { color: C.green } });
+    s3.addText([
+        { text: '★ ', options: { fontSize: 14, color: 'FFD700' } },
+        { text: '제조업 기본 패키지', options: { fontSize: 18, bold: true, color: C.white } },
+        { text: '  (가장 많이 팔리는 상품)', options: { fontSize: 11, color: 'B9F6CA' } }
+    ], { x: 0.8, y: 1.25, w: 5.5, h: 0.45, fontFace: 'Arial' });
+    s3.addText('품목관리 → 견적 → 수주 → 생산 → 출하 + ERP(인사/회계) 무료', {
+        x: 0.8, y: 1.7, w: 5.5, h: 0.35, fontSize: 10, color: 'C8E6C9', fontFace: 'Arial'
+    });
+    // 가격
+    s3.addShape(pres.ShapeType.roundRect, { x: 6.5, y: 1.35, w: 2.7, h: 1.1, rectRadius: 0.08, fill: { color: '1B5E20' } });
+    s3.addText([
+        { text: '개발비 ', options: { fontSize: 9, color: 'A5D6A7' } },
+        { text: '2,000만원', options: { fontSize: 18, bold: true, color: C.white } },
+        { text: '\n구독료 ', options: { fontSize: 9, color: 'A5D6A7' } },
+        { text: '50만원/월', options: { fontSize: 15, bold: true, color: 'B9F6CA' } }
+    ], { x: 6.5, y: 1.35, w: 2.7, h: 1.1, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    // 개별 모듈 테이블
+    s3.addText('개별 모듈 (필요한 것만 추가)', { x: 0.5, y: 2.9, w: 4, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
+
+    const modules = [
+        ['QR코드 관리', '1,020만원', '5만원'],
+        ['사진/출하 관리', '1,920만원', '10만원'],
+        ['검사/토큰 적용', '1,020만원', '5만원'],
+    ];
+
+    // 테이블 헤더
+    s3.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 3.3, w: 9, h: 0.35, rectRadius: 0.06, fill: { color: C.gray200 } });
+    s3.addText('모듈명', { x: 0.7, y: 3.3, w: 3, h: 0.35, fontSize: 9, bold: true, color: C.gray600, fontFace: 'Arial' });
+    s3.addText('개발비', { x: 4.5, y: 3.3, w: 2, h: 0.35, fontSize: 9, bold: true, color: C.gray600, align: 'center', fontFace: 'Arial' });
+    s3.addText('구독료/월', { x: 7, y: 3.3, w: 2, h: 0.35, fontSize: 9, bold: true, color: C.gray600, align: 'center', fontFace: 'Arial' });
+
+    modules.forEach((m, i) => {
+        const ry = 3.7 + i * 0.38;
+        if (i % 2 === 0) s3.addShape(pres.ShapeType.rect, { x: 0.5, y: ry, w: 9, h: 0.38, fill: { color: C.gray50 } });
+        s3.addText(m[0], { x: 0.7, y: ry, w: 3, h: 0.38, fontSize: 10, color: C.text, valign: 'middle', fontFace: 'Arial' });
+        s3.addText(m[1], { x: 4.5, y: ry, w: 2, h: 0.38, fontSize: 10, bold: true, color: C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
+        s3.addText(m[2], { x: 7, y: ry, w: 2, h: 0.38, fontSize: 10, color: C.blue, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 4: 대형 패키지 + 추가 옵션
+    // ═══════════════════════════════════════════════════════
+    const s4 = pres.addSlide();
+    s4.background = { fill: C.white };
+    addFooter(s4);
+    addPageTitle(s4, '대형 패키지 & 추가 옵션');
+    addSlideNumber(s4, 4, TOTAL);
+
+    // 대형 패키지
+    s4.addText('대형 패키지', { x: 0.5, y: 1.15, w: 4, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
+
+    const bigPkgs = [
+        ['공사관리 패키지', '4,000만원', '20만원/월', '시공 현장 관리'],
+        ['공정/정부지원사업', '8,000만원', '40만원/월', '정부지원 + 전체 공정'],
+    ];
+    bigPkgs.forEach((p, i) => {
+        const bx = 0.5 + i * 4.6;
+        s4.addShape(pres.ShapeType.roundRect, { x: bx, y: 1.55, w: 4.3, h: 1.3, rectRadius: 0.1, fill: { color: C.navy } });
+        s4.addText(p[0], { x: bx + 0.2, y: 1.6, w: 3.9, h: 0.35, fontSize: 13, bold: true, color: C.white, fontFace: 'Arial' });
+        s4.addText(p[3], { x: bx + 0.2, y: 1.9, w: 3.9, h: 0.25, fontSize: 9, color: '8899AA', fontFace: 'Arial' });
+        s4.addText([
+            { text: '개발비 ', options: { fontSize: 9, color: '8899AA' } },
+            { text: p[1], options: { fontSize: 14, bold: true, color: C.greenLight } },
+        ], { x: bx + 0.2, y: 2.25, w: 2, h: 0.35, fontFace: 'Arial' });
+        s4.addText([
+            { text: '구독료 ', options: { fontSize: 9, color: '8899AA' } },
+            { text: p[2], options: { fontSize: 12, bold: true, color: '64B5F6' } },
+        ], { x: bx + 2.2, y: 2.25, w: 2, h: 0.35, fontFace: 'Arial' });
+    });
+
+    // 추가 옵션
+    s4.addText('추가 옵션 (선택 사항)', { x: 0.5, y: 3.1, w: 4, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
+
+    const options = [
+        ['생산공정 1개 추가', '+500만원', '+10만원'],
+        ['품질관리 (인정검사)', '+2,000만원', '+50만원'],
+        ['사진 등록', '-', '+10만원'],
+        ['챗봇 / 녹음 / 업무일지', '-', '각 +20만원'],
+        ['연구소 연구노트', '-', '+5만원'],
+    ];
+
+    s4.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 3.5, w: 9, h: 0.3, rectRadius: 0.05, fill: { color: C.gray200 } });
+    s4.addText('옵션명', { x: 0.7, y: 3.5, w: 3.5, h: 0.3, fontSize: 8, bold: true, color: C.gray600, fontFace: 'Arial' });
+    s4.addText('개발비 추가', { x: 4.5, y: 3.5, w: 2, h: 0.3, fontSize: 8, bold: true, color: C.gray600, align: 'center', fontFace: 'Arial' });
+    s4.addText('구독료 추가/월', { x: 7, y: 3.5, w: 2, h: 0.3, fontSize: 8, bold: true, color: C.gray600, align: 'center', fontFace: 'Arial' });
+
+    options.forEach((o, i) => {
+        const ry = 3.83 + i * 0.3;
+        if (i % 2 === 0) s4.addShape(pres.ShapeType.rect, { x: 0.5, y: ry, w: 9, h: 0.3, fill: { color: C.gray50 } });
+        s4.addText(o[0], { x: 0.7, y: ry, w: 3.5, h: 0.3, fontSize: 9, color: C.text, valign: 'middle', fontFace: 'Arial' });
+        s4.addText(o[1], { x: 4.5, y: ry, w: 2, h: 0.3, fontSize: 9, bold: true, color: o[1] === '-' ? C.gray400 : C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
+        s4.addText(o[2], { x: 7, y: ry, w: 2, h: 0.3, fontSize: 9, color: C.blue, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 5: 수당 핵심 공식
+    // ═══════════════════════════════════════════════════════
+    const s5 = pres.addSlide();
+    s5.background = { fill: C.white };
+    addFooter(s5);
+    addPageTitle(s5, '내 수당은 얼마인가?', '핵심 공식 — 이것만 기억하면 된다');
+    addSlideNumber(s5, 5, TOTAL);
+
+    // 공식 박스
+    s5.addShape(pres.ShapeType.roundRect, { x: 1, y: 1.3, w: 8, h: 1.2, rectRadius: 0.15, fill: { color: C.dark } });
+    s5.addText([
+        { text: '내 수당', options: { fontSize: 28, bold: true, color: C.greenLight } },
+        { text: '  =  ', options: { fontSize: 28, color: C.white } },
+        { text: '최종 개발비', options: { fontSize: 28, bold: true, color: '64B5F6' } },
+        { text: '  ×  ', options: { fontSize: 28, color: C.white } },
+        { text: '수당률', options: { fontSize: 28, bold: true, color: 'FFB74D' } },
+    ], { x: 1, y: 1.35, w: 8, h: 0.7, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    s5.addText([
+        { text: '※ 구독료는 수당 계산에 포함 안 됨!   ', options: { fontSize: 10, color: 'FF8A80' } },
+        { text: '※ 할인 적용 후 개발비가 기준!', options: { fontSize: 10, color: 'FF8A80' } },
+    ], { x: 1, y: 2.05, w: 8, h: 0.35, align: 'center', fontFace: 'Arial' });
+
+    // 개인 vs 단체
+    // 개인
+    s5.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 2.85, w: 4.3, h: 2.1, rectRadius: 0.12, fill: { color: C.greenBg }, line: { color: C.greenBorder, width: 1 } });
+    s5.addText('개인 가입', { x: 0.5, y: 2.85, w: 4.3, h: 0.45, fontSize: 14, bold: true, color: C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    const personalItems = [
+        ['파트너 수당', '20%', C.green],
+        ['유치 파트너 수당', '5%', C.blue],
+    ];
+    personalItems.forEach((item, i) => {
+        const iy = 3.4 + i * 0.45;
+        s5.addShape(pres.ShapeType.roundRect, { x: 0.8, y: iy, w: 3.7, h: 0.38, rectRadius: 0.06, fill: { color: C.white } });
+        s5.addText(item[0], { x: 0.95, y: iy, w: 2, h: 0.38, fontSize: 11, color: C.text, valign: 'middle', fontFace: 'Arial' });
+        s5.addText(item[1], { x: 3, y: iy, w: 1.3, h: 0.38, fontSize: 14, bold: true, color: item[2], align: 'right', valign: 'middle', fontFace: 'Arial' });
+    });
+    // 매니저 수당 별도 안내
+    s5.addShape(pres.ShapeType.roundRect, { x: 0.8, y: 4.3, w: 3.7, h: 0.3, rectRadius: 0.06, fill: { color: 'FFF8E1' } });
+    s5.addText('+ 매니저: 첫달 구독료 (별도)', { x: 0.95, y: 4.3, w: 3.4, h: 0.3, fontSize: 9, color: 'F57F17', valign: 'middle', fontFace: 'Arial' });
+
+    // 단체
+    s5.addShape(pres.ShapeType.roundRect, { x: 5.2, y: 2.85, w: 4.3, h: 2.1, rectRadius: 0.12, fill: { color: C.orangeBg }, line: { color: C.orangeBorder, width: 1 } });
+    s5.addText('단체 가입', { x: 5.2, y: 2.85, w: 4.3, h: 0.45, fontSize: 14, bold: true, color: C.orange, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    const groupItems = [
+        ['단체 수당', '30%', C.orange],
+    ];
+    groupItems.forEach((item, i) => {
+        const iy = 3.4 + i * 0.45;
+        s5.addShape(pres.ShapeType.roundRect, { x: 5.5, y: iy, w: 3.7, h: 0.38, rectRadius: 0.06, fill: { color: C.white } });
+        s5.addText(item[0], { x: 5.65, y: iy, w: 2, h: 0.38, fontSize: 11, color: C.text, valign: 'middle', fontFace: 'Arial' });
+        s5.addText(item[1], { x: 7.7, y: iy, w: 1.3, h: 0.38, fontSize: 14, bold: true, color: item[2], align: 'right', valign: 'middle', fontFace: 'Arial' });
+    });
+    // 매니저 수당 별도 안내
+    s5.addShape(pres.ShapeType.roundRect, { x: 5.5, y: 4.3, w: 3.7, h: 0.3, rectRadius: 0.06, fill: { color: 'FFF8E1' } });
+    s5.addText('+ 매니저: 첫달 구독료 (별도)', { x: 5.65, y: 4.3, w: 3.4, h: 0.3, fontSize: 9, color: 'F57F17', valign: 'middle', fontFace: 'Arial' });
+
+    // 합계 뱃지
+    s5.addShape(pres.ShapeType.roundRect, { x: 1.5, y: 4.75, w: 2, h: 0.35, rectRadius: 0.06, fill: { color: C.green } });
+    s5.addText('합계 25%', { x: 1.5, y: 4.75, w: 2, h: 0.35, fontSize: 11, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    s5.addShape(pres.ShapeType.roundRect, { x: 6.2, y: 4.75, w: 2, h: 0.35, rectRadius: 0.06, fill: { color: C.orange } });
+    s5.addText('합계 30%', { x: 6.2, y: 4.75, w: 2, h: 0.35, fontSize: 11, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 6: 수당 계산 예시
+    // ═══════════════════════════════════════════════════════
+    const s6 = pres.addSlide();
+    s6.background = { fill: C.white };
+    addFooter(s6);
+    addPageTitle(s6, '수당 계산 예시', '제조업 기본 패키지 (개발비 2,000만원) 기준');
+    addSlideNumber(s6, 6, TOTAL);
+
+    // ── 슬라이드 6 레이아웃 계산 ──
+    // 콘텐츠 영역: y=1.1 ~ 5.15 (푸터 5.25 위 0.1 여백)
+    // 섹션: 비교표(1.1~2.85) → 팁(2.95~3.3) → 조견표(3.4~5.1)
+    const S6 = { tblY: 1.1, tblTitleH: 0.28, tblCardY: 1.4, tblCardH: 1.35, rowH: 0.32, tipY: 2.9, tipH: 0.38, refTitleY: 3.4, refHeaderY: 3.65, refDataY: 3.88, refRowH: 0.22 };
+
+    // 정가 판매
+    s6.addText('정가(2,000만원) 판매 시', { x: 0.5, y: S6.tblY, w: 4.3, h: S6.tblTitleH, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
+    s6.addShape(pres.ShapeType.roundRect, { x: 0.5, y: S6.tblCardY, w: 4.3, h: S6.tblCardH, rectRadius: 0.1, fill: { color: C.gray50 }, line: { color: C.gray200, width: 0.5 } });
+
+    const fullPriceData = [
+        ['', '개인 가입', '단체 가입'],
+        ['파트너/단체', '400만원', '600만원'],
+        ['유치 파트너', '100만원', '60만원'],
+        ['합계', '500만원', '660만원'],
+    ];
+    fullPriceData.forEach((row, i) => {
+        const ry = S6.tblCardY + 0.05 + i * S6.rowH;
+        const isHeader = i === 0;
+        const isTotal = i === 3;
+        s6.addText(row[0], { x: 0.7, y: ry, w: 1.4, h: S6.rowH, fontSize: isHeader ? 8 : 10, bold: isHeader || isTotal, color: isHeader ? C.gray600 : C.text, valign: 'middle', fontFace: 'Arial' });
+        s6.addText(row[1], { x: 2.1, y: ry, w: 1.2, h: S6.rowH, fontSize: isHeader ? 8 : 12, bold: !isHeader, color: isHeader ? C.gray600 : C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
+        s6.addText(row[2], { x: 3.4, y: ry, w: 1.2, h: S6.rowH, fontSize: isHeader ? 8 : 12, bold: !isHeader, color: isHeader ? C.gray600 : C.orange, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    });
+    // 매니저 수당 별도 안내 (정가)
+    s6.addText('+ 매니저: 첫달 구독료 50만원 (별도)', { x: 0.7, y: S6.tblCardY + 0.05 + 4 * S6.rowH, w: 3.8, h: 0.22, fontSize: 8, color: 'F57F17', fontFace: 'Arial' });
+
+    // 10% 할인 판매
+    s6.addText('10% 할인(1,800만원) 판매 시', { x: 5.2, y: S6.tblY, w: 4.3, h: S6.tblTitleH, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
+    s6.addShape(pres.ShapeType.roundRect, { x: 5.2, y: S6.tblCardY, w: 4.3, h: S6.tblCardH, rectRadius: 0.1, fill: { color: C.gray50 }, line: { color: C.gray200, width: 0.5 } });
+
+    const discountData = [
+        ['', '개인 가입', '단체 가입'],
+        ['파트너/단체', '360만원', '540만원'],
+        ['유치 파트너', '90만원', '54만원'],
+        ['합계', '450만원', '594만원'],
+    ];
+    discountData.forEach((row, i) => {
+        const ry = S6.tblCardY + 0.05 + i * S6.rowH;
+        const isHeader = i === 0;
+        const isTotal = i === 3;
+        s6.addText(row[0], { x: 5.4, y: ry, w: 1.4, h: S6.rowH, fontSize: isHeader ? 8 : 10, bold: isHeader || isTotal, color: isHeader ? C.gray600 : C.text, valign: 'middle', fontFace: 'Arial' });
+        s6.addText(row[1], { x: 6.8, y: ry, w: 1.2, h: S6.rowH, fontSize: isHeader ? 8 : 12, bold: !isHeader, color: isHeader ? C.gray600 : C.green, align: 'center', valign: 'middle', fontFace: 'Arial' });
+        s6.addText(row[2], { x: 8.1, y: ry, w: 1.2, h: S6.rowH, fontSize: isHeader ? 8 : 12, bold: !isHeader, color: isHeader ? C.gray600 : C.orange, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    });
+    // 매니저 수당 별도 안내 (할인)
+    s6.addText('+ 매니저: 첫달 구독료 50만원 (별도)', { x: 5.4, y: S6.tblCardY + 0.05 + 4 * S6.rowH, w: 3.8, h: 0.22, fontSize: 8, color: 'F57F17', fontFace: 'Arial' });
+
+    // 팁
+    s6.addShape(pres.ShapeType.roundRect, { x: 0.5, y: S6.tipY, w: 9, h: S6.tipH, rectRadius: 0.08, fill: { color: 'FFF8E1' }, line: { color: 'FFE082', width: 0.5 } });
+    s6.addText('💡 할인하면 내 수당도 줄어든다. 정가에 가깝게 팔수록 수당이 크다!', {
+        x: 0.7, y: S6.tipY, w: 8.6, h: S6.tipH, fontSize: 10, bold: true, color: 'F57F17', valign: 'middle', fontFace: 'Arial'
+    });
+
+    // 조견표
+    s6.addText('수당 빠른 조견표', { x: 0.5, y: S6.refTitleY, w: 4, h: 0.25, fontSize: 11, bold: true, color: C.text, fontFace: 'Arial' });
+    const quickRef = [
+        ['2,000만원', '400만원', '600만원'],
+        ['1,800만원', '360만원', '540만원'],
+        ['1,500만원', '300만원', '450만원'],
+        ['1,000만원', '200만원', '300만원'],
+    ];
+    // 헤더
+    s6.addText('최종 개발비', { x: 0.5, y: S6.refHeaderY, w: 2.5, h: S6.refRowH, fontSize: 8, bold: true, color: C.gray600, fontFace: 'Arial' });
+    s6.addText('개인(20%)', { x: 3.2, y: S6.refHeaderY, w: 1.8, h: S6.refRowH, fontSize: 8, bold: true, color: C.green, align: 'center', fontFace: 'Arial' });
+    s6.addText('단체(30%)', { x: 5.2, y: S6.refHeaderY, w: 1.8, h: S6.refRowH, fontSize: 8, bold: true, color: C.orange, align: 'center', fontFace: 'Arial' });
+
+    quickRef.forEach((r, i) => {
+        const ry = S6.refDataY + i * S6.refRowH;
+        // 최하단 확인: 3.88 + 3*0.22 = 4.54 + 0.22 = 4.76 < 5.15 ✓
+        s6.addText(r[0], { x: 0.7, y: ry, w: 2.3, h: S6.refRowH, fontSize: 9, color: C.text, fontFace: 'Arial' });
+        s6.addText(r[1], { x: 3.2, y: ry, w: 1.8, h: S6.refRowH, fontSize: 9, bold: true, color: C.green, align: 'center', fontFace: 'Arial' });
+        s6.addText(r[2], { x: 5.2, y: ry, w: 1.8, h: S6.refRowH, fontSize: 9, bold: true, color: C.orange, align: 'center', fontFace: 'Arial' });
+    });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 7: 수당 지급 시점
+    // ═══════════════════════════════════════════════════════
+    const s7 = pres.addSlide();
+    s7.background = { fill: C.white };
+    addFooter(s7);
+    addPageTitle(s7, '수당은 언제 받나?', '고객이 2번에 나눠 내면, 수당도 2번에 나눠 받는다');
+    addSlideNumber(s7, 7, TOTAL);
+
+    // 플로우
+    // 1차
+    s7.addShape(pres.ShapeType.roundRect, { x: 0.8, y: 1.5, w: 3.5, h: 1.6, rectRadius: 0.12, fill: { color: C.greenBg }, line: { color: C.greenBorder, width: 1 } });
+    s7.addShape(pres.ShapeType.ellipse, { x: 1.0, y: 1.6, w: 0.5, h: 0.5, fill: { color: C.green } });
+    s7.addText('1', { x: 1.0, y: 1.6, w: 0.5, h: 0.5, fontSize: 18, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    s7.addText('1차 납입 (계약금)', { x: 1.6, y: 1.6, w: 2.5, h: 0.5, fontSize: 13, bold: true, color: C.green, valign: 'middle', fontFace: 'Arial' });
+    s7.addShape(pres.ShapeType.rect, { x: 1.0, y: 2.2, w: 3.1, h: 0.01, fill: { color: C.greenBorder } });
+    s7.addText('익월 10일', { x: 1.0, y: 2.3, w: 1.5, h: 0.3, fontSize: 10, color: C.textSub, fontFace: 'Arial' });
+    s7.addText('수당 50% 지급', { x: 2.3, y: 2.3, w: 1.8, h: 0.3, fontSize: 12, bold: true, color: C.green, align: 'right', fontFace: 'Arial' });
+    s7.addText('예) 200만원', { x: 1.0, y: 2.65, w: 3.1, h: 0.3, fontSize: 10, color: C.gray600, fontFace: 'Arial' });
+
+    // 화살표
+    s7.addText('→', { x: 4.4, y: 2.0, w: 0.6, h: 0.5, fontSize: 24, color: C.gray400, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    // 2차
+    s7.addShape(pres.ShapeType.roundRect, { x: 5.2, y: 1.5, w: 3.5, h: 1.6, rectRadius: 0.12, fill: { color: C.blueBg }, line: { color: C.blueBorder, width: 1 } });
+    s7.addShape(pres.ShapeType.ellipse, { x: 5.4, y: 1.6, w: 0.5, h: 0.5, fill: { color: C.blue } });
+    s7.addText('2', { x: 5.4, y: 1.6, w: 0.5, h: 0.5, fontSize: 18, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+    s7.addText('2차 납입 (잔금)', { x: 6.0, y: 1.6, w: 2.5, h: 0.5, fontSize: 13, bold: true, color: C.blue, valign: 'middle', fontFace: 'Arial' });
+    s7.addShape(pres.ShapeType.rect, { x: 5.4, y: 2.2, w: 3.1, h: 0.01, fill: { color: C.blueBorder } });
+    s7.addText('익월 10일', { x: 5.4, y: 2.3, w: 1.5, h: 0.3, fontSize: 10, color: C.textSub, fontFace: 'Arial' });
+    s7.addText('수당 50% 지급', { x: 6.7, y: 2.3, w: 1.8, h: 0.3, fontSize: 12, bold: true, color: C.blue, align: 'right', fontFace: 'Arial' });
+    s7.addText('예) 200만원', { x: 5.4, y: 2.65, w: 3.1, h: 0.3, fontSize: 10, color: C.gray600, fontFace: 'Arial' });
+
+    // 합계 박스
+    s7.addShape(pres.ShapeType.roundRect, { x: 2, y: 3.5, w: 6, h: 0.8, rectRadius: 0.1, fill: { color: C.dark } });
+    s7.addText([
+        { text: '예시: 파트너 수당 400만원  →  ', options: { fontSize: 12, color: '8899AA' } },
+        { text: '200만원', options: { fontSize: 14, bold: true, color: C.greenLight } },
+        { text: ' + ', options: { fontSize: 12, color: '8899AA' } },
+        { text: '200만원', options: { fontSize: 14, bold: true, color: '64B5F6' } },
+        { text: ' = ', options: { fontSize: 12, color: '8899AA' } },
+        { text: '400만원', options: { fontSize: 16, bold: true, color: 'FFB74D' } },
+    ], { x: 2, y: 3.5, w: 6, h: 0.8, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 8: 할인 4가지
+    // ═══════════════════════════════════════════════════════
+    const s8 = pres.addSlide();
+    s8.background = { fill: C.white };
+    addFooter(s8);
+    addPageTitle(s8, '고객에게 제안할 수 있는 할인 3가지');
+    addSlideNumber(s8, 8, TOTAL);
+
+    const discounts = [
+        { title: '개발비 할인', desc: '%, 정액, 전액면제', impact: '수당 영향 있음', impactColor: C.red, bg: C.redBg, border: 'FFCDD2', color: C.red, icon: '1' },
+        { title: '구독료 할인', desc: '최대 50%까지', impact: '수당 영향 없음', impactColor: C.green, bg: C.greenBg, border: C.greenBorder, color: C.green, icon: '2' },
+        { title: '개발비-구독료 연동', desc: 'ON/OFF 선택', impact: '개발비 변동 시 영향', impactColor: 'F57F17', bg: C.orangeBg, border: C.orangeBorder, color: C.orange, icon: '3' },
+    ];
+
+    discounts.forEach((d, i) => {
+        const cx = 0.5 + i * 2.32;
+        const cw = 2.12;
+        s8.addShape(pres.ShapeType.roundRect, { x: cx, y: 1.2, w: cw, h: 2.8, rectRadius: 0.1, fill: { color: d.bg }, line: { color: d.border, width: 1 } });
+        // 넘버
+        s8.addShape(pres.ShapeType.ellipse, { x: cx + 0.75, y: 1.35, w: 0.55, h: 0.55, fill: { color: d.color } });
+        s8.addText(d.icon, { x: cx + 0.75, y: 1.35, w: 0.55, h: 0.55, fontSize: 18, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+        // 제목
+        s8.addText(d.title, { x: cx + 0.1, y: 2.0, w: cw - 0.2, h: 0.4, fontSize: 12, bold: true, color: d.color, align: 'center', fontFace: 'Arial' });
+        // 설명
+        s8.addText(d.desc, { x: cx + 0.1, y: 2.4, w: cw - 0.2, h: 0.3, fontSize: 10, color: C.textSub, align: 'center', fontFace: 'Arial' });
+        // 수당 영향
+        s8.addShape(pres.ShapeType.roundRect, { x: cx + 0.15, y: 3.1, w: cw - 0.3, h: 0.6, rectRadius: 0.06, fill: { color: C.white } });
+        s8.addText('수당 영향', { x: cx + 0.15, y: 3.1, w: cw - 0.3, h: 0.25, fontSize: 8, color: C.gray600, align: 'center', fontFace: 'Arial' });
+        s8.addText(d.impact, { x: cx + 0.15, y: 3.35, w: cw - 0.3, h: 0.3, fontSize: 10, bold: true, color: d.impactColor, align: 'center', fontFace: 'Arial' });
+    });
+
+    // 팁
+    s8.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 4.3, w: 9, h: 0.6, rectRadius: 0.08, fill: { color: 'E8F5E9' }, line: { color: 'A5D6A7', width: 0.5 } });
+    s8.addText([
+        { text: '💡 영업 팁: ', options: { fontSize: 11, bold: true, color: C.green } },
+        { text: '구독료 할인은 고객에게 혜택을 주면서 내 수당은 안 줄어드는 좋은 전략!', options: { fontSize: 11, color: '1B5E20' } },
+    ], { x: 0.7, y: 4.3, w: 8.6, h: 0.6, valign: 'middle', fontFace: 'Arial' });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 9: 1년차 총 비용 계산
+    // ═══════════════════════════════════════════════════════
+    const s9 = pres.addSlide();
+    s9.background = { fill: C.white };
+    addFooter(s9);
+    addPageTitle(s9, '1년차 총 비용 계산법');
+    addSlideNumber(s9, 9, TOTAL);
+
+    // 공식
+    s9.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 1.2, w: 9, h: 0.7, rectRadius: 0.1, fill: { color: C.dark } });
+    s9.addText([
+        { text: '1년차', options: { fontSize: 16, bold: true, color: 'FFB74D' } },
+        { text: ' = ', options: { fontSize: 16, color: C.white } },
+        { text: '개발비', options: { fontSize: 16, bold: true, color: C.greenLight } },
+        { text: ' + ( ', options: { fontSize: 16, color: C.white } },
+        { text: '월 구독료', options: { fontSize: 16, bold: true, color: '64B5F6' } },
+        { text: ' × ', options: { fontSize: 16, color: C.white } },
+        { text: '유료 개월수', options: { fontSize: 16, bold: true, color: 'CE93D8' } },
+        { text: ' )', options: { fontSize: 16, color: C.white } },
+    ], { x: 0.5, y: 1.2, w: 9, h: 0.7, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    // 실전 예시
+    s9.addText('실전 예시: 제조업 기본 패키지, 10% 할인', {
+        x: 0.5, y: 2.1, w: 9, h: 0.35, fontSize: 11, bold: true, color: C.text, fontFace: 'Arial'
+    });
+
+    const calcData = [
+        ['개발비 (정가)', '', '2,000만원', C.text],
+        ['개발비 할인 10%', '2,000 × 10%', '-200만원', C.red],
+        ['최종 개발비', '', '1,800만원', C.green],
+        ['월 구독료', '', '50만원', C.blue],
+        ['유료 개월수', '12개월', '12개월', 'CE93D8'],
+        ['연간 구독료', '50 × 12', '600만원', C.blue],
+        ['1년차 총 비용', '1,800 + 600', '2,400만원', C.orange],
+    ];
+
+    calcData.forEach((row, i) => {
+        const ry = 2.55 + i * 0.35;
+        const isTotal = i === 2 || i === 6;
+        if (isTotal) {
+            s9.addShape(pres.ShapeType.roundRect, { x: 0.5, y: ry, w: 9, h: 0.35, rectRadius: 0.04, fill: { color: isTotal && i === 6 ? C.dark : C.gray100 } });
+        } else if (i % 2 === 0) {
+            s9.addShape(pres.ShapeType.rect, { x: 0.5, y: ry, w: 9, h: 0.35, fill: { color: C.gray50 } });
+        }
+        const txtColor = isTotal && i === 6 ? C.white : C.text;
+        s9.addText(row[0], { x: 0.7, y: ry, w: 3, h: 0.35, fontSize: isTotal ? 10 : 9, bold: isTotal, color: txtColor, valign: 'middle', fontFace: 'Arial' });
+        s9.addText(row[1], { x: 3.7, y: ry, w: 2.5, h: 0.35, fontSize: 9, color: isTotal && i === 6 ? '8899AA' : C.gray600, align: 'center', valign: 'middle', fontFace: 'Arial' });
+        s9.addText(row[2], { x: 6.5, y: ry, w: 2.8, h: 0.35, fontSize: isTotal ? 13 : 10, bold: isTotal, color: isTotal && i === 6 ? 'FFB74D' : row[3], align: 'right', valign: 'middle', fontFace: 'Arial' });
+    });
+
+    // 2년차 안내
+    s9.addShape(pres.ShapeType.roundRect, { x: 0.5, y: 4.4, w: 9, h: 0.6, rectRadius: 0.08, fill: { color: C.blueBg }, line: { color: C.blueBorder, width: 0.5 } });
+    s9.addText([
+        { text: '2년차부터: ', options: { fontSize: 11, bold: true, color: C.blue } },
+        { text: '50만원 × 12 = ', options: { fontSize: 11, color: C.text } },
+        { text: '연 600만원만', options: { fontSize: 13, bold: true, color: C.blue } },
+        { text: ' 내면 된다 (개발비 없음!)', options: { fontSize: 11, color: C.text } },
+    ], { x: 0.7, y: 4.4, w: 8.6, h: 0.6, valign: 'middle', fontFace: 'Arial' });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 10: 사용량 과금 + 바로빌
+    // ═══════════════════════════════════════════════════════
+    const s10 = pres.addSlide();
+    s10.background = { fill: C.white };
+    addFooter(s10);
+    addPageTitle(s10, '사용량 과금 & 바로빌 부가 서비스', '대부분의 중소기업은 기본 제공량으로 충분하다');
+    addSlideNumber(s10, 10, TOTAL);
+
+    // 사용량
+    s10.addText('기본 제공량', { x: 0.5, y: 1.2, w: 4, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
+
+    const usageItems = [
+        ['파일 저장 공간', '100GB', '100GB당 5만원/월'],
+        ['AI 토큰', '월 100만 개', '실비 과금'],
+    ];
+    usageItems.forEach((u, i) => {
+        const uy = 1.65 + i * 0.75;
+        s10.addShape(pres.ShapeType.roundRect, { x: 0.5, y: uy, w: 4.3, h: 0.6, rectRadius: 0.08, fill: { color: C.gray50 }, line: { color: C.gray200, width: 0.5 } });
+        s10.addText(u[0], { x: 0.7, y: uy, w: 1.5, h: 0.6, fontSize: 10, bold: true, color: C.text, valign: 'middle', fontFace: 'Arial' });
+        s10.addText(u[1], { x: 2.2, y: uy, w: 1.2, h: 0.3, fontSize: 12, bold: true, color: C.green, valign: 'middle', fontFace: 'Arial' });
+        s10.addText('초과: ' + u[2], { x: 2.2, y: uy + 0.3, w: 2.4, h: 0.25, fontSize: 8, color: C.gray600, fontFace: 'Arial' });
+    });
+
+    // 바로빌
+    s10.addText('바로빌 부가 서비스', { x: 5.2, y: 1.2, w: 4.3, h: 0.35, fontSize: 12, bold: true, color: C.text, fontFace: 'Arial' });
+
+    const barobillItems = [
+        ['계좌조회', '1만원/월', C.text],
+        ['카드내역', '1만원/월', C.text],
+        ['홈택스 매입/매출', '무료!', C.green],
+        ['세금계산서', '100건 기본 무료', C.text],
+    ];
+    barobillItems.forEach((b, i) => {
+        const by = 1.65 + i * 0.55;
+        s10.addShape(pres.ShapeType.roundRect, { x: 5.2, y: by, w: 4.3, h: 0.45, rectRadius: 0.06, fill: { color: i === 2 ? C.greenBg : C.gray50 }, line: { color: i === 2 ? C.greenBorder : C.gray200, width: 0.5 } });
+        s10.addText(b[0], { x: 5.4, y: by, w: 2, h: 0.45, fontSize: 10, color: C.text, valign: 'middle', fontFace: 'Arial' });
+        s10.addText(b[1], { x: 7.5, y: by, w: 1.8, h: 0.45, fontSize: 10, bold: true, color: b[2], align: 'right', valign: 'middle', fontFace: 'Arial' });
+    });
+
+    // AI 토큰 활용
+    s10.addText('AI 토큰 100만 개로 할 수 있는 일', { x: 0.5, y: 3.5, w: 9, h: 0.3, fontSize: 10, bold: true, color: C.text, fontFace: 'Arial' });
+    const aiUsage = [
+        ['회의 녹음 요약', '약 8시간 30분'],
+        ['문서 정리', 'A4 약 300~400장'],
+        ['이메일/노트 분류', '약 1,500~2,000건'],
+    ];
+    aiUsage.forEach((a, i) => {
+        const ax = 0.5 + i * 3.1;
+        s10.addShape(pres.ShapeType.roundRect, { x: ax, y: 3.9, w: 2.9, h: 0.55, rectRadius: 0.06, fill: { color: 'F3E5F5' }, line: { color: 'CE93D8', width: 0.5 } });
+        s10.addText(a[0], { x: ax + 0.1, y: 3.9, w: 2.7, h: 0.25, fontSize: 8, color: C.gray600, align: 'center', fontFace: 'Arial' });
+        s10.addText(a[1], { x: ax + 0.1, y: 4.15, w: 2.7, h: 0.25, fontSize: 10, bold: true, color: '7B1FA2', align: 'center', fontFace: 'Arial' });
+    });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 11: 가격 시뮬레이터
+    // ═══════════════════════════════════════════════════════
+    const s11 = pres.addSlide();
+    s11.background = { fill: C.white };
+    addFooter(s11);
+    addPageTitle(s11, '가격 시뮬레이터', '고객에게 제안하기 전에 미리 비용과 수당을 확인하는 도구');
+    addSlideNumber(s11, 11, TOTAL);
+
+    // 4 Steps
+    const steps = [
+        { num: '1', title: '상품 고르기', desc: '필수 상품 자동체크\n추가 상품 선택', color: C.green, bg: C.greenBg },
+        { num: '2', title: '할인 설정', desc: '개발비/구독료 할인\n연동 ON/OFF', color: C.blue, bg: C.blueBg },
+        { num: '3', title: '가입유형 선택', desc: '개인 가입\n단체 가입', color: C.orange, bg: C.orangeBg },
+        { num: '4', title: '결과 확인!', desc: '최종 비용\n내 수당', color: '7B1FA2', bg: 'F3E5F5' },
+    ];
+
+    steps.forEach((st, i) => {
+        const sx = 0.5 + i * 2.35;
+        const sw = 2.15;
+        s11.addShape(pres.ShapeType.roundRect, { x: sx, y: 1.2, w: sw, h: 1.8, rectRadius: 0.1, fill: { color: st.bg } });
+        // Step 번호
+        s11.addShape(pres.ShapeType.ellipse, { x: sx + 0.75, y: 1.3, w: 0.6, h: 0.6, fill: { color: st.color } });
+        s11.addText(st.num, { x: sx + 0.75, y: 1.3, w: 0.6, h: 0.6, fontSize: 20, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+        s11.addText(st.title, { x: sx + 0.1, y: 2.0, w: sw - 0.2, h: 0.35, fontSize: 12, bold: true, color: st.color, align: 'center', fontFace: 'Arial' });
+        s11.addText(st.desc, { x: sx + 0.1, y: 2.35, w: sw - 0.2, h: 0.55, fontSize: 9, color: C.textSub, align: 'center', valign: 'top', fontFace: 'Arial' });
+
+        // 화살표
+        if (i < 3) {
+            s11.addText('→', { x: sx + sw - 0.05, y: 1.8, w: 0.3, h: 0.5, fontSize: 18, color: C.gray400, align: 'center', valign: 'middle', fontFace: 'Arial' });
+        }
+    });
+
+    // 상품 유형 표
+    s11.addText('상품 선택 화면에서 알아야 할 것', { x: 0.5, y: 3.3, w: 9, h: 0.35, fontSize: 11, bold: true, color: C.text, fontFace: 'Arial' });
+
+    const types = [
+        { label: '필수', desc: '기본 포함, 해제 불가', color: C.red, bg: C.redBg },
+        { label: '재량권', desc: '슬라이더로 개발비 조정 가능', color: C.orange, bg: C.orangeBg },
+        { label: '선택', desc: '자유롭게 체크/해제', color: C.green, bg: C.greenBg },
+    ];
+    types.forEach((t, i) => {
+        const tx = 0.5 + i * 3.1;
+        s11.addShape(pres.ShapeType.roundRect, { x: tx, y: 3.75, w: 2.9, h: 0.7, rectRadius: 0.08, fill: { color: t.bg } });
+        s11.addShape(pres.ShapeType.roundRect, { x: tx + 0.15, y: 3.85, w: 0.8, h: 0.25, rectRadius: 0.04, fill: { color: t.color } });
+        s11.addText(t.label, { x: tx + 0.15, y: 3.85, w: 0.8, h: 0.25, fontSize: 9, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+        s11.addText(t.desc, { x: tx + 0.15, y: 4.15, w: 2.6, h: 0.25, fontSize: 9, color: C.textSub, fontFace: 'Arial' });
+    });
+
+    // 주의
+    s11.addText('※ 시뮬레이터 결과는 참고용이다. 실제 계약 금액은 고객과 별도 협의한다.', {
+        x: 0.5, y: 4.7, w: 9, h: 0.3, fontSize: 9, color: C.gray600, align: 'center', fontFace: 'Arial'
+    });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 12: 영업 실전 팁
+    // ═══════════════════════════════════════════════════════
+    const s12 = pres.addSlide();
+    s12.background = { fill: C.white };
+    addFooter(s12);
+    addPageTitle(s12, '영업 실전 팁', '고객 유형별 추천 전략');
+    addSlideNumber(s12, 12, TOTAL);
+
+    const tips = [
+        { situation: '초기 비용 부담이 클 때', strategy: '개발비 할인 + 구독료 할인 조합', color: C.green, bg: C.greenBg },
+        { situation: '매달 비용이 부담될 때', strategy: '구독료 할인 (최대 50%)', color: C.blue, bg: C.blueBg },
+        { situation: '세금계산서·카드 관리 필요', strategy: '바로빌 부가 서비스 안내 (기본 포함)', color: C.orange, bg: C.orangeBg },
+        { situation: '대형 제조업체', strategy: '기본 패키지 + 공정관리 + 품질관리', color: '7B1FA2', bg: 'F3E5F5' },
+        { situation: '여러 업체를 묶을 수 있을 때', strategy: '단체 가입 (수당률 30%로 UP!)', color: C.red, bg: C.redBg },
+    ];
+
+    tips.forEach((t, i) => {
+        const ty = 1.2 + i * 0.6;
+        s12.addShape(pres.ShapeType.roundRect, { x: 0.5, y: ty, w: 9, h: 0.5, rectRadius: 0.08, fill: { color: t.bg } });
+        s12.addShape(pres.ShapeType.rect, { x: 0.5, y: ty, w: 0.08, h: 0.5, fill: { color: t.color } });
+        s12.addText(t.situation, { x: 0.8, y: ty, w: 3.5, h: 0.5, fontSize: 10, bold: true, color: t.color, valign: 'middle', fontFace: 'Arial' });
+        s12.addText('→  ' + t.strategy, { x: 4.5, y: ty, w: 4.8, h: 0.5, fontSize: 10, color: C.text, valign: 'middle', fontFace: 'Arial' });
+    });
+
+    // 고객 FAQ
+    s12.addText('고객이 자주 하는 질문', { x: 0.5, y: 4.15, w: 5, h: 0.3, fontSize: 11, bold: true, color: C.text, fontFace: 'Arial' });
+
+    const faqs = [
+        ['"왜 비싸요?"', '기존 ERP 5천만~1억 vs SAM 2천만원 + AI 포함'],
+        ['"구독료가 아까운데?"', '자체 서버 월 200만+ vs SAM 월 50만원'],
+        ['"추가 할인 안 돼요?"', '구독료 최대 50%까지 할인 가능!'],
+    ];
+    faqs.forEach((f, i) => {
+        const fy = 4.5 + i * 0.3;
+        s12.addText(f[0], { x: 0.7, y: fy, w: 2.5, h: 0.28, fontSize: 9, bold: true, color: C.blue, fontFace: 'Arial' });
+        s12.addText(f[1], { x: 3.2, y: fy, w: 6.3, h: 0.28, fontSize: 9, color: C.textSub, fontFace: 'Arial' });
+    });
+
+    // ═══════════════════════════════════════════════════════
+    // 슬라이드 13: 마무리
+    // ═══════════════════════════════════════════════════════
+    const s13 = pres.addSlide();
+    s13.background = { fill: C.dark };
+
+    s13.addShape(pres.ShapeType.rect, { x: 0, y: 0, w: 10, h: 0.06, fill: { color: C.greenLight } });
+
+    s13.addShape(pres.ShapeType.roundRect, { x: 3.8, y: 1.2, w: 2.4, h: 0.65, rectRadius: 0.1, fill: { color: C.greenLight } });
+    s13.addText('SAM', { x: 3.8, y: 1.2, w: 2.4, h: 0.65, fontSize: 28, bold: true, color: C.white, align: 'center', valign: 'middle', fontFace: 'Arial' });
+
+    s13.addText('Smart Automation Management', {
+        x: 1, y: 2.1, w: 8, h: 0.5,
+        fontSize: 14, color: '667788', align: 'center', fontFace: 'Arial'
+    });
+
+    s13.addShape(pres.ShapeType.rect, { x: 3, y: 2.9, w: 4, h: 0.01, fill: { color: '2A3A4A' } });
+
+    s13.addText('(주)코드브릿지엑스', {
+        x: 1, y: 3.1, w: 8, h: 0.5,
+        fontSize: 16, bold: true, color: C.white, align: 'center', fontFace: 'Arial'
+    });
+
+    // 핵심 기억 포인트
+    const keyPoints = [
+        '개발비 = 한 번 | 구독료 = 매달',
+        '수당 = 최종 개발비 × 수당률',
+        '구독료 할인 → 수당 영향 없음',
+    ];
+    keyPoints.forEach((kp, i) => {
+        s13.addShape(pres.ShapeType.roundRect, { x: 2, y: 3.85 + i * 0.42, w: 6, h: 0.35, rectRadius: 0.06, fill: { color: '1B2838' }, line: { color: '2A3A4A', width: 0.5 } });
+        s13.addText([
+            { text: '✓  ', options: { fontSize: 10, color: C.greenLight } },
+            { text: kp, options: { fontSize: 10, color: 'AABBCC' } },
+        ], { x: 2.2, y: 3.85 + i * 0.42, w: 5.6, h: 0.35, valign: 'middle', fontFace: 'Arial' });
+    });
+
+    // ─── 저장 ───
+    const outputPath = path.join(__dirname, 'sam-pricing-simple-guide.pptx');
+    await pres.writeFile({ fileName: outputPath });
+    console.log('PPTX created:', outputPath);
+}
+
+main().catch(console.error);
diff --git a/guides/price-simulator-partner-guide.md b/guides/price-simulator-partner-guide.md
index 5b8eb26..d47b19f 100644
--- a/guides/price-simulator-partner-guide.md
+++ b/guides/price-simulator-partner-guide.md
@@ -1,375 +1,375 @@
-# SAM 가격정책 & 가격 시뮬레이터 안내
-
-> **작성일**: 2026-03-15
-> **대상**: 영업파트너
-> **상태**: 설계 확정
-
----
-
-## 1. SAM 서비스란?
-
-SAM(Smart Automation Management)은 제조업·시공업을 위한 **클라우드 업무 관리 시스템**이다.
-
-품목관리, 견적, 수주, 생산, 출하, 인사, 회계까지 **하나의 시스템**으로 관리할 수 있다.
-
----
-
-## 2. 요금 구조 한눈에 보기
-
-SAM의 요금은 **딱 두 가지**로 구성된다.
-
-```
-┌────────────────────────────────────────────┐
-│                                            │
-│   1) 개발비  = 처음 한 번만 내는 돈        │
-│   2) 구독료  = 매달 내는 돈                │
-│                                            │
-│   ※ 모든 금액은 VAT(부가세) 별도           │
-│                                            │
-└────────────────────────────────────────────┘
-```
-
-| 구분 | 의미 | 비유 |
-|------|------|------|
-| **개발비** | 고객 맞춤 시스템을 구축하는 비용 | 집을 짓는 비용 |
-| **구독료** | 시스템 유지·관리·클라우드 비용 | 매달 내는 관리비 |
-
----
-
-## 3. 기본 상품 가격표
-
-### 3.1 제조업 기본 패키지 (가장 많이 팔리는 상품)
-
-```
-┌─────────────────────────────────────────────────────┐
-│  제조업 기본 패키지                                  │
-│                                                      │
-│  포함 기능:                                          │
-│  품목관리 → 견적 → 수주 → 생산 → 출하               │
-│  + ERP (인사/회계) 무료 포함                         │
-│                                                      │
-│  개발비: 2,000만원                                   │
-│  구독료: 50만원/월                                   │
-└─────────────────────────────────────────────────────┘
-```
-
-### 3.2 개별 모듈 (필요한 것만 추가)
-
-| 모듈명 | 개발비 | 구독료/월 | 어떤 기능? |
-|--------|-------:|--------:|-----------|
-| QR코드 관리 | 1,020만원 | 5만원 | 제품에 QR코드 부착, 이력 추적 |
-| 사진/출하 관리 | 1,920만원 | 10만원 | 출하 사진 촬영·등록, 배송 관리 |
-| 검사/토큰 적용 | 1,020만원 | 5만원 | 품질 검사, AI 토큰 활용 |
-
-
-### 3.3 통합 패키지 (대형 프로젝트용)
-
-| 패키지명 | 개발비 | 구독료/월 | 어떤 기능? |
-|---------|-------:|--------:|-----------|
-| 공사관리 패키지 | 4,000만원 | 20만원 | 시공 현장 관리, 공정 추적 |
-| 공정/정부지원사업 | 8,000만원 | 40만원 | 정부지원사업 관리 + 전체 공정 관리 |
-
-### 3.4 추가 옵션
-
-| 옵션명 | 개발비 추가 | 구독료 추가/월 |
-|--------|----------:|------------:|
-| 생산공정 1개 추가 | 500만원 | 10만원 |
-| 품질관리 (인정검사) | 2,000만원 | 50만원 |
-| 사진 등록 | - | 10만원 |
-| 챗봇/녹음/업무일지 | - | 각 20만원 |
-| 연구소 연구노트 | - | 5만원 |
-| 장비점검, 사무소 정비 | - | 5만원 |
-
----
-
-## 4. 할인/프로모션 (고객에게 제안할 수 있는 것들)
-
-가격 시뮬레이터에서 **3가지 할인**을 조합할 수 있다.
-
-### 4.1 개발비 할인
-
-| 방식 | 설명 | 예시 |
-|------|------|------|
-| **% 할인** | 개발비에서 N% 깎아주기 | 2,000만원 → 10% 할인 → **1,800만원** |
-| **정액 할인** | 개발비에서 N원 깎아주기 | 2,000만원 → 300만원 할인 → **1,700만원** |
-| **전액 면제** | 개발비 0원 (특별 프로모션) | 최저가가 0원인 상품만 가능 |
-
-### 4.2 구독료 할인
-
-구독료에서 **최대 50%**까지 할인 가능하다.
-
-```
-예) 구독료 50만원/월 → 20% 할인 → 40만원/월
-```
-
-### 4.3 개발비-구독료 연동 (선택)
-
-개발비를 깎아주면 구독료도 같은 비율로 자동 조정하는 기능이다.
-
-```
-기본: 개발비 2,000만원, 구독료 50만원/월 (비율 2.5%)
-
-개발비 1,500만원으로 조정하면?
-→ 구독료도 자동으로 37.5만원/월로 조정
-
-개발비 1,000만원으로 조정하면?
-→ 구독료도 자동으로 25만원/월로 조정
-```
-
-> 이 기능은 **켜고 끌 수 있다**. 끄면 개발비만 조정하고 구독료는 정가 유지.
-
----
-
-## 5. 1년차 총 비용 계산법
-
-```
-┌─────────────────────────────────────────────────────┐
-│                                                      │
-│  1년차 총 비용 = 개발비 + (월 구독료 × 유료 개월수)  │
-│                                                      │
-└─────────────────────────────────────────────────────┘
-```
-
-### 예시: 제조업 기본 패키지, 10% 할인
-
-| 항목 | 계산 | 금액 |
-|------|------|-----:|
-| 개발비 (정가) | - | 2,000만원 |
-| 개발비 할인 | 2,000 × 10% | -200만원 |
-| **최종 개발비** | - | **1,800만원** |
-| 월 구독료 | - | 50만원 |
-| 유료 개월수 | 12개월 | 12개월 |
-| 연 구독료 | 50 × 12 | 600만원 |
-| **1년차 총 비용** | 1,800 + 600 | **2,400만원** |
-
-> 2년차부터는 구독료만 내면 된다: 50만원 × 12 = **600만원/년**
-
----
-
-## 6. 영업파트너 수당 (내가 얼마 받나?)
-
-### 6.1 수당 핵심 원칙
-
-```
-┌─────────────────────────────────────────────────────┐
-│                                                      │
-│  수당 = 최종 개발비 × 수당률                         │
-│                                                      │
-│  ※ 구독료는 수당 계산에 포함되지 않는다              │
-│  ※ 할인 적용 후 개발비가 수당 기준이다               │
-│                                                      │
-└─────────────────────────────────────────────────────┘
-```
-
-### 6.2 가입 유형별 수당률
-
-| | 개인 가입 | 단체 가입 |
-|---|:---:|:---:|
-| **파트너 수당** | **20%** | **30%** |
-| **유치 파트너 수당** | 5% | - |
-| **매니저 수당** | 첫달 구독료 | - |
-
-- **개인 가입**: 개별 고객이 직접 계약 (파트너 20% + 유치 파트너 5% + 매니저 수당)
-- **단체 가입**: 여러 고객을 묶어서 한꺼번에 계약 (단체 수당 30%)
-
-### 6.3 수당 계산 예시 (제조업 기본 패키지)
-
-#### 정가 그대로 판매한 경우 (개발비 2,000만원)
-
-| 가입유형 | 파트너 수당 | 유치 파트너 수당 | 합계 | 매니저 수당 |
-|---------|----------:|----------:|-----:|----------:|
-| 개인 가입 | **400만원** | 100만원 | 500만원 | 첫달 구독료 (50만원) |
-| 단체 가입 | **600만원** | 60만원 | 660만원 | 첫달 구독료 (50만원) |
-
-#### 10% 할인 판매한 경우 (개발비 1,800만원)
-
-| 가입유형 | 파트너 수당 | 유치 파트너 수당 | 합계 | 매니저 수당 |
-|---------|----------:|----------:|-----:|----------:|
-| 개인 가입 | **360만원** | 90만원 | 450만원 | 첫달 구독료 (50만원) |
-| 단체 가입 | **540만원** | 54만원 | 594만원 | 첫달 구독료 (50만원) |
-
-> 할인하면 내 수당도 줄어든다! **가능하면 정가에 가깝게 팔수록 수당이 많다.**
-
-### 6.4 수당은 언제 받나?
-
-개발비를 고객이 **2번에 나눠** 내면, 수당도 **2번에 나눠** 받는다.
-
-```
-고객 1차 납입 (계약금)
-    ↓
-익월 10일 → 수당 50% 지급
-
-고객 2차 납입 (잔금)
-    ↓
-익월 10일 → 수당 50% 지급
-```
-
-**예시**: 개발비 2,000만원, 파트너 수당 400만원
-
-| 시점 | 받는 금액 |
-|------|--------:|
-| 1차 납입 후 익월 10일 | 200만원 |
-| 2차 납입 후 익월 10일 | 200만원 |
-| **합계** | **400만원** |
-
----
-
-## 7. 사용량 기반 추가 과금 (고객 안내용)
-
-기본 제공 한도를 초과하면 실비가 부과된다. 고객에게 미리 안내하면 좋다.
-
-| 항목 | 기본 제공 | 초과 시 |
-|------|----------|--------|
-| 파일 저장 공간 | 100GB | 100GB당 5만원/월 |
-| AI 토큰 | 월 100만 토큰 | 1,000토큰 단위 실비 |
-
-**AI 토큰 100만 개로 할 수 있는 일:**
-
-| 용도 | 처리량 |
-|------|--------|
-| 음성 회의 요약 | 약 520분 (8.6시간) |
-| 문서 정리 (A4) | 약 300~400매 |
-| 이메일/노트 분류 | 약 1,500~2,000건 |
-
-> 대부분의 중소기업은 기본 제공량으로 충분하다.
-
----
-
-## 8. 바로빌 부가 서비스 (선택 사항)
-
-세금계산서, 카드내역, 계좌조회 등을 SAM에서 바로 처리할 수 있는 연동 서비스이다.
-
-| 서비스 | 월 요금 | 기본 제공 | 초과 과금 |
-|--------|-------:|----------|----------|
-| 계좌조회 | 1만원 | 1계좌 | 추가 1계좌당 1만원 |
-| 카드내역 | 1만원 | 5장 | 추가 1장당 5천원 |
-| 홈택스 매입/매출 | **무료** | - | - |
-| 세금계산서 발행 | - | 100건 | 추가 50건당 5천원 |
-
----
-
-## 9. 가격 시뮬레이터 사용법
-
-가격 시뮬레이터는 MNG(관리자 시스템)에서 사용할 수 있는 **영업 지원 도구**이다.
-
-### 9.1 시뮬레이터로 할 수 있는 일
-
-```
-┌─────────────────────────────────────────────────────┐
-│  가격 시뮬레이터                                     │
-│                                                      │
-│  1. 상품을 골라서 체크한다                            │
-│  2. 할인을 조합한다                                  │
-│  3. 가입 유형(개인/단체)을 선택한다                   │
-│  4. 자동으로 계산된다:                               │
-│     - 최종 개발비                                    │
-│     - 최종 구독료                                    │
-│     - 1년차 총 비용                                  │
-│     - 내 수당 (파트너/유치 파트너)                    │
-│                                                      │
-│  → 고객에게 제안하기 전에 미리 확인!                 │
-└─────────────────────────────────────────────────────┘
-```
-
-### 9.2 사용 순서
-
-**Step 1: 상품 선택**
-- 카테고리별로 상품 목록이 표시된다
-- 필수 상품은 이미 체크되어 있다
-- 고객에게 필요한 상품을 추가로 체크한다
-
-**Step 2: 개발비 조정 (선택)**
-- 재량권이 있는 상품은 슬라이더로 개발비를 조정할 수 있다
-- 최저 개발비 이하로는 내릴 수 없다
-
-**Step 3: 할인 설정**
-- 개발비 할인: % 또는 정액
-- 구독료 할인: 0~50%
-- 개발비-구독료 연동: ON/OFF
-
-**Step 4: 가입 유형 선택**
-- 개인 가입 / 단체 가입 전환
-- 수당률이 자동으로 바뀐다
-
-**Step 5: 결과 확인**
-- 최종 개발비, 구독료, 1년차 총 비용
-- 파트너 수당, 유치 파트너 수당이 실시간으로 표시된다
-
-### 9.3 주의 사항
-
-```
-※ 시뮬레이터 결과는 "참고용"이다
-※ 실제 계약 금액은 고객과 별도 협의에 따른다
-※ 최저가 이하로는 어떤 할인도 적용되지 않는다
-```
-
----
-
-## 10. 자주 묻는 질문 (FAQ)
-
-### Q1. 개발비를 깎아주면 내 수당도 줄어드나?
-
-**그렇다.** 수당은 최종 개발비 기준으로 계산한다. 개발비를 10% 깎으면 수당도 10% 줄어든다.
-
-### Q2. 구독료를 깎아줘도 수당이 줄어드나?
-
-**아니다.** 수당은 개발비에서만 계산한다. 구독료 할인은 수당에 영향 없다.
-
-### Q3. 단체 가입이 수당률이 더 높은가?
-
-**그렇다.** 단체 가입은 수당률 30%, 개인 가입은 파트너 20% + 유치 파트너 5% = 25%이므로 단체가 더 높다.
-
-### Q4. 수당은 한 번에 받나?
-
-**2번에 나눠서** 받는다. 고객이 계약금(1차)을 내면 수당 50%, 잔금(2차)을 내면 수당 50%를 익월 10일에 지급한다.
-
-### Q5. 개발비를 전액 면제하면 수당은?
-
-**0원이다.** 개발비가 0원이면 수당도 0원이다. 전액 면제는 최저 개발비가 0원인 상품에서만 가능하다.
-
-### Q6. 2년차부터는 고객이 얼마를 내나?
-
-2년차부터는 **구독료만** 낸다. 예를 들어 월 구독료 50만원이면 연 600만원이다.
-
----
-
-## 11. 빠른 참고 요약표
-
-### 수당 조견표 (개인 가입, 파트너 수당 20% + 유치 파트너 5%)
-
-| 최종 개발비 | 파트너 수당 | 유치 파트너 수당 | 합계 |
-|----------:|----------:|----------:|-----:|
-| 2,000만원 | 400만원 | 100만원 | 500만원 |
-| 1,800만원 | 360만원 | 90만원 | 450만원 |
-| 1,500만원 | 300만원 | 75만원 | 375만원 |
-| 1,000만원 | 200만원 | 50만원 | 250만원 |
-| 500만원 | 100만원 | 25만원 | 125만원 |
-
-> 매니저 수당은 별도로 첫달 구독료를 지급한다.
-
-### 수당 조견표 (단체 가입, 단체 수당 30%)
-
-| 최종 개발비 | 단체 수당 |
-|----------:|----------:|
-| 2,000만원 | 600만원 |
-| 1,800만원 | 540만원 |
-| 1,500만원 | 450만원 |
-| 1,000만원 | 300만원 |
-| 500만원 | 150만원 |
-
-> 매니저 수당은 별도로 첫달 구독료를 지급한다.
-
----
-
-## 관련 문서
-
-- [고객 요금 안내](../rules/customer-pricing.md) - 상세 요금 체계
-- [영업파트너 수당 체계](../rules/partner-commission.md) - 수당 정산 상세
-
----
-
-> **(주)코드브릿지엑스** | SAM (Smart Automation Management)
-
----
-
-**최종 업데이트**: 2026-03-16
+# SAM 가격정책 & 가격 시뮬레이터 안내
+
+> **작성일**: 2026-03-15
+> **대상**: 영업파트너
+> **상태**: 설계 확정
+
+---
+
+## 1. SAM 서비스란?
+
+SAM(Smart Automation Management)은 제조업·시공업을 위한 **클라우드 업무 관리 시스템**이다.
+
+품목관리, 견적, 수주, 생산, 출하, 인사, 회계까지 **하나의 시스템**으로 관리할 수 있다.
+
+---
+
+## 2. 요금 구조 한눈에 보기
+
+SAM의 요금은 **딱 두 가지**로 구성된다.
+
+```
+┌────────────────────────────────────────────┐
+│                                            │
+│   1) 개발비  = 처음 한 번만 내는 돈        │
+│   2) 구독료  = 매달 내는 돈                │
+│                                            │
+│   ※ 모든 금액은 VAT(부가세) 별도           │
+│                                            │
+└────────────────────────────────────────────┘
+```
+
+| 구분 | 의미 | 비유 |
+|------|------|------|
+| **개발비** | 고객 맞춤 시스템을 구축하는 비용 | 집을 짓는 비용 |
+| **구독료** | 시스템 유지·관리·클라우드 비용 | 매달 내는 관리비 |
+
+---
+
+## 3. 기본 상품 가격표
+
+### 3.1 제조업 기본 패키지 (가장 많이 팔리는 상품)
+
+```
+┌─────────────────────────────────────────────────────┐
+│  제조업 기본 패키지                                  │
+│                                                      │
+│  포함 기능:                                          │
+│  품목관리 → 견적 → 수주 → 생산 → 출하               │
+│  + ERP (인사/회계) 무료 포함                         │
+│                                                      │
+│  개발비: 2,000만원                                   │
+│  구독료: 50만원/월                                   │
+└─────────────────────────────────────────────────────┘
+```
+
+### 3.2 개별 모듈 (필요한 것만 추가)
+
+| 모듈명 | 개발비 | 구독료/월 | 어떤 기능? |
+|--------|-------:|--------:|-----------|
+| QR코드 관리 | 1,020만원 | 5만원 | 제품에 QR코드 부착, 이력 추적 |
+| 사진/출하 관리 | 1,920만원 | 10만원 | 출하 사진 촬영·등록, 배송 관리 |
+| 검사/토큰 적용 | 1,020만원 | 5만원 | 품질 검사, AI 토큰 활용 |
+
+
+### 3.3 통합 패키지 (대형 프로젝트용)
+
+| 패키지명 | 개발비 | 구독료/월 | 어떤 기능? |
+|---------|-------:|--------:|-----------|
+| 공사관리 패키지 | 4,000만원 | 20만원 | 시공 현장 관리, 공정 추적 |
+| 공정/정부지원사업 | 8,000만원 | 40만원 | 정부지원사업 관리 + 전체 공정 관리 |
+
+### 3.4 추가 옵션
+
+| 옵션명 | 개발비 추가 | 구독료 추가/월 |
+|--------|----------:|------------:|
+| 생산공정 1개 추가 | 500만원 | 10만원 |
+| 품질관리 (인정검사) | 2,000만원 | 50만원 |
+| 사진 등록 | - | 10만원 |
+| 챗봇/녹음/업무일지 | - | 각 20만원 |
+| 연구소 연구노트 | - | 5만원 |
+| 장비점검, 사무소 정비 | - | 5만원 |
+
+---
+
+## 4. 할인/프로모션 (고객에게 제안할 수 있는 것들)
+
+가격 시뮬레이터에서 **3가지 할인**을 조합할 수 있다.
+
+### 4.1 개발비 할인
+
+| 방식 | 설명 | 예시 |
+|------|------|------|
+| **% 할인** | 개발비에서 N% 깎아주기 | 2,000만원 → 10% 할인 → **1,800만원** |
+| **정액 할인** | 개발비에서 N원 깎아주기 | 2,000만원 → 300만원 할인 → **1,700만원** |
+| **전액 면제** | 개발비 0원 (특별 프로모션) | 최저가가 0원인 상품만 가능 |
+
+### 4.2 구독료 할인
+
+구독료에서 **최대 50%**까지 할인 가능하다.
+
+```
+예) 구독료 50만원/월 → 20% 할인 → 40만원/월
+```
+
+### 4.3 개발비-구독료 연동 (선택)
+
+개발비를 깎아주면 구독료도 같은 비율로 자동 조정하는 기능이다.
+
+```
+기본: 개발비 2,000만원, 구독료 50만원/월 (비율 2.5%)
+
+개발비 1,500만원으로 조정하면?
+→ 구독료도 자동으로 37.5만원/월로 조정
+
+개발비 1,000만원으로 조정하면?
+→ 구독료도 자동으로 25만원/월로 조정
+```
+
+> 이 기능은 **켜고 끌 수 있다**. 끄면 개발비만 조정하고 구독료는 정가 유지.
+
+---
+
+## 5. 1년차 총 비용 계산법
+
+```
+┌─────────────────────────────────────────────────────┐
+│                                                      │
+│  1년차 총 비용 = 개발비 + (월 구독료 × 유료 개월수)  │
+│                                                      │
+└─────────────────────────────────────────────────────┘
+```
+
+### 예시: 제조업 기본 패키지, 10% 할인
+
+| 항목 | 계산 | 금액 |
+|------|------|-----:|
+| 개발비 (정가) | - | 2,000만원 |
+| 개발비 할인 | 2,000 × 10% | -200만원 |
+| **최종 개발비** | - | **1,800만원** |
+| 월 구독료 | - | 50만원 |
+| 유료 개월수 | 12개월 | 12개월 |
+| 연 구독료 | 50 × 12 | 600만원 |
+| **1년차 총 비용** | 1,800 + 600 | **2,400만원** |
+
+> 2년차부터는 구독료만 내면 된다: 50만원 × 12 = **600만원/년**
+
+---
+
+## 6. 영업파트너 수당 (내가 얼마 받나?)
+
+### 6.1 수당 핵심 원칙
+
+```
+┌─────────────────────────────────────────────────────┐
+│                                                      │
+│  수당 = 최종 개발비 × 수당률                         │
+│                                                      │
+│  ※ 구독료는 수당 계산에 포함되지 않는다              │
+│  ※ 할인 적용 후 개발비가 수당 기준이다               │
+│                                                      │
+└─────────────────────────────────────────────────────┘
+```
+
+### 6.2 가입 유형별 수당률
+
+| | 개인 가입 | 단체 가입 |
+|---|:---:|:---:|
+| **파트너 수당** | **20%** | **30%** |
+| **유치 파트너 수당** | 5% | - |
+| **매니저 수당** | 첫달 구독료 | - |
+
+- **개인 가입**: 개별 고객이 직접 계약 (파트너 20% + 유치 파트너 5% + 매니저 수당)
+- **단체 가입**: 여러 고객을 묶어서 한꺼번에 계약 (단체 수당 30%)
+
+### 6.3 수당 계산 예시 (제조업 기본 패키지)
+
+#### 정가 그대로 판매한 경우 (개발비 2,000만원)
+
+| 가입유형 | 파트너 수당 | 유치 파트너 수당 | 합계 | 매니저 수당 |
+|---------|----------:|----------:|-----:|----------:|
+| 개인 가입 | **400만원** | 100만원 | 500만원 | 첫달 구독료 (50만원) |
+| 단체 가입 | **600만원** | 60만원 | 660만원 | 첫달 구독료 (50만원) |
+
+#### 10% 할인 판매한 경우 (개발비 1,800만원)
+
+| 가입유형 | 파트너 수당 | 유치 파트너 수당 | 합계 | 매니저 수당 |
+|---------|----------:|----------:|-----:|----------:|
+| 개인 가입 | **360만원** | 90만원 | 450만원 | 첫달 구독료 (50만원) |
+| 단체 가입 | **540만원** | 54만원 | 594만원 | 첫달 구독료 (50만원) |
+
+> 할인하면 내 수당도 줄어든다! **가능하면 정가에 가깝게 팔수록 수당이 많다.**
+
+### 6.4 수당은 언제 받나?
+
+개발비를 고객이 **2번에 나눠** 내면, 수당도 **2번에 나눠** 받는다.
+
+```
+고객 1차 납입 (계약금)
+    ↓
+익월 10일 → 수당 50% 지급
+
+고객 2차 납입 (잔금)
+    ↓
+익월 10일 → 수당 50% 지급
+```
+
+**예시**: 개발비 2,000만원, 파트너 수당 400만원
+
+| 시점 | 받는 금액 |
+|------|--------:|
+| 1차 납입 후 익월 10일 | 200만원 |
+| 2차 납입 후 익월 10일 | 200만원 |
+| **합계** | **400만원** |
+
+---
+
+## 7. 사용량 기반 추가 과금 (고객 안내용)
+
+기본 제공 한도를 초과하면 실비가 부과된다. 고객에게 미리 안내하면 좋다.
+
+| 항목 | 기본 제공 | 초과 시 |
+|------|----------|--------|
+| 파일 저장 공간 | 100GB | 100GB당 5만원/월 |
+| AI 토큰 | 월 100만 토큰 | 1,000토큰 단위 실비 |
+
+**AI 토큰 100만 개로 할 수 있는 일:**
+
+| 용도 | 처리량 |
+|------|--------|
+| 음성 회의 요약 | 약 520분 (8.6시간) |
+| 문서 정리 (A4) | 약 300~400매 |
+| 이메일/노트 분류 | 약 1,500~2,000건 |
+
+> 대부분의 중소기업은 기본 제공량으로 충분하다.
+
+---
+
+## 8. 바로빌 부가 서비스 (선택 사항)
+
+세금계산서, 카드내역, 계좌조회 등을 SAM에서 바로 처리할 수 있는 연동 서비스이다.
+
+| 서비스 | 월 요금 | 기본 제공 | 초과 과금 |
+|--------|-------:|----------|----------|
+| 계좌조회 | 1만원 | 1계좌 | 추가 1계좌당 1만원 |
+| 카드내역 | 1만원 | 5장 | 추가 1장당 5천원 |
+| 홈택스 매입/매출 | **무료** | - | - |
+| 세금계산서 발행 | - | 100건 | 추가 50건당 5천원 |
+
+---
+
+## 9. 가격 시뮬레이터 사용법
+
+가격 시뮬레이터는 MNG(관리자 시스템)에서 사용할 수 있는 **영업 지원 도구**이다.
+
+### 9.1 시뮬레이터로 할 수 있는 일
+
+```
+┌─────────────────────────────────────────────────────┐
+│  가격 시뮬레이터                                     │
+│                                                      │
+│  1. 상품을 골라서 체크한다                            │
+│  2. 할인을 조합한다                                  │
+│  3. 가입 유형(개인/단체)을 선택한다                   │
+│  4. 자동으로 계산된다:                               │
+│     - 최종 개발비                                    │
+│     - 최종 구독료                                    │
+│     - 1년차 총 비용                                  │
+│     - 내 수당 (파트너/유치 파트너)                    │
+│                                                      │
+│  → 고객에게 제안하기 전에 미리 확인!                 │
+└─────────────────────────────────────────────────────┘
+```
+
+### 9.2 사용 순서
+
+**Step 1: 상품 선택**
+- 카테고리별로 상품 목록이 표시된다
+- 필수 상품은 이미 체크되어 있다
+- 고객에게 필요한 상품을 추가로 체크한다
+
+**Step 2: 개발비 조정 (선택)**
+- 재량권이 있는 상품은 슬라이더로 개발비를 조정할 수 있다
+- 최저 개발비 이하로는 내릴 수 없다
+
+**Step 3: 할인 설정**
+- 개발비 할인: % 또는 정액
+- 구독료 할인: 0~50%
+- 개발비-구독료 연동: ON/OFF
+
+**Step 4: 가입 유형 선택**
+- 개인 가입 / 단체 가입 전환
+- 수당률이 자동으로 바뀐다
+
+**Step 5: 결과 확인**
+- 최종 개발비, 구독료, 1년차 총 비용
+- 파트너 수당, 유치 파트너 수당이 실시간으로 표시된다
+
+### 9.3 주의 사항
+
+```
+※ 시뮬레이터 결과는 "참고용"이다
+※ 실제 계약 금액은 고객과 별도 협의에 따른다
+※ 최저가 이하로는 어떤 할인도 적용되지 않는다
+```
+
+---
+
+## 10. 자주 묻는 질문 (FAQ)
+
+### Q1. 개발비를 깎아주면 내 수당도 줄어드나?
+
+**그렇다.** 수당은 최종 개발비 기준으로 계산한다. 개발비를 10% 깎으면 수당도 10% 줄어든다.
+
+### Q2. 구독료를 깎아줘도 수당이 줄어드나?
+
+**아니다.** 수당은 개발비에서만 계산한다. 구독료 할인은 수당에 영향 없다.
+
+### Q3. 단체 가입이 수당률이 더 높은가?
+
+**그렇다.** 단체 가입은 수당률 30%, 개인 가입은 파트너 20% + 유치 파트너 5% = 25%이므로 단체가 더 높다.
+
+### Q4. 수당은 한 번에 받나?
+
+**2번에 나눠서** 받는다. 고객이 계약금(1차)을 내면 수당 50%, 잔금(2차)을 내면 수당 50%를 익월 10일에 지급한다.
+
+### Q5. 개발비를 전액 면제하면 수당은?
+
+**0원이다.** 개발비가 0원이면 수당도 0원이다. 전액 면제는 최저 개발비가 0원인 상품에서만 가능하다.
+
+### Q6. 2년차부터는 고객이 얼마를 내나?
+
+2년차부터는 **구독료만** 낸다. 예를 들어 월 구독료 50만원이면 연 600만원이다.
+
+---
+
+## 11. 빠른 참고 요약표
+
+### 수당 조견표 (개인 가입, 파트너 수당 20% + 유치 파트너 5%)
+
+| 최종 개발비 | 파트너 수당 | 유치 파트너 수당 | 합계 |
+|----------:|----------:|----------:|-----:|
+| 2,000만원 | 400만원 | 100만원 | 500만원 |
+| 1,800만원 | 360만원 | 90만원 | 450만원 |
+| 1,500만원 | 300만원 | 75만원 | 375만원 |
+| 1,000만원 | 200만원 | 50만원 | 250만원 |
+| 500만원 | 100만원 | 25만원 | 125만원 |
+
+> 매니저 수당은 별도로 첫달 구독료를 지급한다.
+
+### 수당 조견표 (단체 가입, 단체 수당 30%)
+
+| 최종 개발비 | 단체 수당 |
+|----------:|----------:|
+| 2,000만원 | 600만원 |
+| 1,800만원 | 540만원 |
+| 1,500만원 | 450만원 |
+| 1,000만원 | 300만원 |
+| 500만원 | 150만원 |
+
+> 매니저 수당은 별도로 첫달 구독료를 지급한다.
+
+---
+
+## 관련 문서
+
+- [고객 요금 안내](../rules/customer-pricing.md) - 상세 요금 체계
+- [영업파트너 수당 체계](../rules/partner-commission.md) - 수당 정산 상세
+
+---
+
+> **(주)코드브릿지엑스** | SAM (Smart Automation Management)
+
+---
+
+**최종 업데이트**: 2026-03-16
diff --git a/guides/sam-pricing-simple-guide.md b/guides/sam-pricing-simple-guide.md
index 3c9237a..e362180 100644
--- a/guides/sam-pricing-simple-guide.md
+++ b/guides/sam-pricing-simple-guide.md
@@ -1,433 +1,433 @@
-# SAM 가격정책 쉬운 안내서
-
-> **작성일**: 2026-03-15
-> **대상**: 영업파트너
-> **상태**: 설계 확정
-
----
-
-## 한 장으로 보는 SAM 요금 구조
-
-```
-┌─────────────────────────────────────────────────────────────┐
-│                                                             │
-│   고객이 내는 돈은 딱 2가지뿐이다                           │
-│                                                             │
-│   ┌──────────────┐      ┌──────────────┐                   │
-│   │   개 발 비    │      │   구 독 료    │                   │
-│   │              │      │              │                   │
-│   │  처음 1번만   │      │  매달 내는 돈  │                   │
-│   │  내는 돈      │      │              │                   │
-│   │              │      │              │                   │
-│   │  집 짓는 비용  │      │  관리비       │                   │
-│   └──────────────┘      └──────────────┘                   │
-│                                                             │
-│   ※ 모든 금액은 부가세(VAT) 별도                            │
-│                                                             │
-└─────────────────────────────────────────────────────────────┘
-```
-
-**쉽게 비유하면:**
-- **개발비** = 고객 맞춤으로 **집을 지어주는 비용** (한 번만 냄)
-- **구독료** = 지은 집의 **관리비** (매달 냄)
-
----
-
-## 1. 상품별 가격표
-
-### 가장 많이 팔리는 상품
-
-```
-┌─────────────────────────────────────────────────────┐
-│                                                     │
-│   ★ 제조업 기본 패키지 ★                            │
-│                                                     │
-│   품목관리 → 견적 → 수주 → 생산 → 출하              │
-│   + ERP(인사/회계) 무료 포함!                        │
-│                                                     │
-│   개발비:  2,000만원                                │
-│   구독료:  50만원/월                                │
-│                                                     │
-└─────────────────────────────────────────────────────┘
-```
-
-### 개별 모듈 (필요한 것만 골라서 추가)
-
-| 모듈명 | 개발비 | 구독료/월 | 이런 고객에게 추천 |
-|--------|------:|--------:|-----------------|
-| QR코드 관리 | 1,020만원 | 5만원 | 제품 이력 추적이 필요한 곳 |
-| 사진/출하 관리 | 1,920만원 | 10만원 | 출하·배송 기록이 중요한 곳 |
-| 검사/토큰 적용 | 1,020만원 | 5만원 | 품질검사 + AI 활용이 필요한 곳 |
-
-
-### 대형 패키지 (큰 프로젝트용)
-
-| 패키지명 | 개발비 | 구독료/월 | 이런 고객에게 추천 |
-|---------|------:|--------:|-----------------|
-| 공사관리 패키지 | 4,000만원 | 20만원 | 시공 현장 관리가 필요한 곳 |
-| 공정/정부지원사업 | 8,000만원 | 40만원 | 정부지원사업 + 전체 공정 관리 |
-
-### 추가 옵션 (선택 사항)
-
-| 옵션명 | 개발비 추가 | 구독료 추가/월 |
-|--------|----------:|------------:|
-| 생산공정 1개 추가 | 500만원 | 10만원 |
-| 품질관리 (인정검사) | 2,000만원 | 50만원 |
-| 사진 등록 | - | 10만원 |
-| 챗봇 | - | 20만원 |
-| 녹음 | - | 20만원 |
-| 업무일지 | - | 20만원 |
-| 연구소 연구노트 | - | 5만원 |
-| 장비점검, 사무소 정비 | - | 5만원 |
-
----
-
-## 2. 내 수당은 얼마인가?
-
-### 핵심 공식 (이것만 기억하면 된다)
-
-```
-┌─────────────────────────────────────────────────────────────┐
-│                                                             │
-│   내 수당 = 최종 개발비 × 수당률                            │
-│                                                             │
-│   ※ 구독료는 수당 계산에 포함 안 됨!                        │
-│   ※ 할인 적용 후 개발비가 기준!                             │
-│                                                             │
-└─────────────────────────────────────────────────────────────┘
-```
-
-### 개인 가입 vs 단체 가입
-
-```
-┌─ 개인 가입 ─────────────────┐    ┌─ 단체 가입 ─────────────────┐
-│                              │    │                              │
-│  파트너 수당:      20%       │    │  단체 수당:       30%        │
-│  유치 파트너 수당:  5%       │    │                              │
-│  ─────────────               │    │  (여러 고객 묶어서 계약)      │
-│  합계:             25%       │    │                              │
-│                              │    │                              │
-│  (개별 고객이 직접 계약)      │    │                              │
-│                              │    │                              │
-│  + 매니저 수당: 첫달 구독료   │    │                              │
-│    (별도 지급)               │    │                              │
-└──────────────────────────────┘    └──────────────────────────────┘
-```
-
-### 수당 계산 예시 (제조업 기본 패키지 기준)
-
-**정가(2,000만원) 그대로 판매한 경우:**
-
-| | 개인 가입 | 단체 가입 |
-|---|---:|---:|
-| 파트너/단체 수당 | **400만원** | **600만원** |
-| 유치 파트너 수당 | 100만원 | - |
-| **합계** | **500만원** | **600만원** |
-| + 매니저 수당 (별도) | 첫달 구독료 50만원 | - |
-
-**10% 할인(1,800만원)으로 판매한 경우:**
-
-| | 개인 가입 | 단체 가입 |
-|---|---:|---:|
-| 파트너/단체 수당 | **360만원** | **540만원** |
-| 유치 파트너 수당 | 90만원 | - |
-| **합계** | **450만원** | **540만원** |
-| + 매니저 수당 (별도) | 첫달 구독료 50만원 | - |
-
-> 할인하면 내 수당도 줄어든다. **정가에 가깝게 팔수록 수당이 크다!**
-> 매니저 수당은 개발비 요율이 아니라, 첫달 구독료를 별도 지급하는 형태이다.
-
-### 수당 빠른 조견표 (개인 가입, 20%)
-
-| 최종 개발비 | 내 수당 |
-|----------:|-------:|
-| 2,000만원 | **400만원** |
-| 1,800만원 | **360만원** |
-| 1,500만원 | **300만원** |
-| 1,000만원 | **200만원** |
-| 500만원 | **100만원** |
-
-### 수당 빠른 조견표 (단체 가입, 30%)
-
-| 최종 개발비 | 내 수당 |
-|----------:|-------:|
-| 2,000만원 | **600만원** |
-| 1,800만원 | **540만원** |
-| 1,500만원 | **450만원** |
-| 1,000만원 | **300만원** |
-| 500만원 | **150만원** |
-
----
-
-## 3. 수당은 언제 받나?
-
-```
-고객이 돈을 2번에 나눠 내면, 수당도 2번에 나눠 받는다.
-
-┌──────────────┐                 ┌──────────────┐
-│ 고객 1차 납입  │                 │ 고객 2차 납입  │
-│ (계약금)      │                 │ (잔금)        │
-└──────┬───────┘                 └──────┬───────┘
-       │                                │
-       ▼                                ▼
-  익월 10일에                       익월 10일에
-  수당 50% 지급                     수당 50% 지급
-```
-
-**예시: 파트너 수당 400만원인 경우**
-
-| 시점 | 받는 금액 |
-|------|--------:|
-| 고객 계약금 납입 후 다음달 10일 | 200만원 |
-| 고객 잔금 납입 후 다음달 10일 | 200만원 |
-| **합계** | **400만원** |
-
----
-
-## 4. 고객에게 제안할 수 있는 할인 3가지
-
-가격 시뮬레이터에서 이 3가지를 조합해서 고객 맞춤 제안을 만들 수 있다.
-
-### 할인 1: 개발비 할인
-
-```
-방법 A: "몇 % 깎아드립니다"
-   예) 2,000만원의 10% 할인 → 1,800만원
-
-방법 B: "얼마 깎아드립니다"
-   예) 2,000만원에서 300만원 할인 → 1,700만원
-
-방법 C: 개발비 전액 면제 (특별 프로모션)
-   → 최저가가 0원인 상품만 가능
-```
-
-> 주의: 개발비를 깎으면 내 수당도 같이 줄어든다!
-
-### 할인 2: 구독료 할인
-
-```
-구독료에서 최대 50%까지 할인 가능
-
-예) 월 50만원 → 20% 할인 → 월 40만원
-```
-
-> 구독료 할인은 내 수당에 영향 없다 (수당은 개발비 기준)
-
-### 할인 3: 개발비-구독료 연동
-
-```
-개발비와 구독료가 반비례로 연동
-
-기본: 개발비 2,000만원, 구독료 50만원/월
-                  ↓ 개발비를 4,000만원으로 조정
-연동: 구독료 → 25만원/월로 자동 조정 (개발비 UP → 구독료 DOWN)
-```
-
-> 이 기능은 켜고 끌 수 있다. 끄면 개발비만 조정.
-
-### 할인 조합별 내 수당 영향 정리
-
-| 할인 종류 | 내 수당에 영향? | 이유 |
-|----------|:-----------:|------|
-| 개발비 할인 | **있음** (줄어듬) | 수당 = 개발비 기준 |
-| 구독료 할인 | **없음** | 수당은 개발비에서만 계산 |
-| 개발비-구독료 연동 | **있음** (개발비 변동 시) | 개발비가 바뀌면 수당도 변동 |
-
-> 팁: **구독료 할인**은 고객에게 혜택을 주면서 내 수당은 안 줄어드는 좋은 전략!
-
----
-
-## 5. 1년차 총 비용 계산법
-
-```
-┌─────────────────────────────────────────────────────────────┐
-│                                                             │
-│   1년차 = 개발비 + (월 구독료 × 유료 개월수)                │
-│   2년차~ = 월 구독료 × 12개월 (개발비 없음!)                │
-│                                                             │
-└─────────────────────────────────────────────────────────────┘
-```
-
-### 실전 예시
-
-**상황: 제조업 기본 패키지, 10% 할인**
-
-| 항목 | 계산 | 금액 |
-|------|------|----:|
-| 개발비 (정가) | | 2,000만원 |
-| 개발비 할인 10% | 2,000 × 10% | -200만원 |
-| **최종 개발비** | | **1,800만원** |
-| 월 구독료 | | 50만원 |
-| 연간 구독료 | 50 × 12 | 600만원 |
-| **1년차 총 비용** | 1,800 + 600 | **2,400만원** |
-
-> 2년차부터: 50만원 × 12 = **연 600만원만** 내면 된다
-
-**고객에게 이렇게 설명하면 좋다:**
-```
-"첫해에는 시스템 구축비용이 포함되어 약 2,400만원이지만,
- 2년차부터는 월 50만원(연 600만원)만 내시면 됩니다."
-```
-
----
-
-## 6. 고객이 추가로 내는 것 (사용량 과금)
-
-기본 제공량을 넘으면 추가 비용이 발생한다. **대부분의 중소기업은 기본량으로 충분하다.**
-
-| 항목 | 기본 제공 | 초과 시 |
-|------|----------|--------|
-| 파일 저장 공간 | 100GB | 100GB당 5만원/월 |
-| AI 토큰 | 월 100만 개 | 실비 과금 |
-
-**AI 토큰 100만 개로 할 수 있는 일:**
-- 회의 녹음 요약: 약 8시간 30분
-- 문서 정리: A4 약 300~400장
-- 이메일/노트 분류: 약 1,500~2,000건
-
----
-
-## 7. 바로빌 부가 서비스 (고객 선택)
-
-세금계산서, 계좌조회 등을 SAM에서 바로 처리하는 서비스이다.
-
-| 서비스 | 월 요금 | 비고 |
-|--------|------:|------|
-| 계좌조회 | 1만원 | 기본 1계좌, 추가 1계좌당 1만원 |
-| 카드내역 | 1만원 | 기본 5장, 추가 1장당 5천원 |
-| 홈택스 매입/매출 | **무료** | (주)코드브릿지엑스가 지원! |
-| 세금계산서 발행 | 기본 100건 무료 | 추가 50건당 5천원 |
-
----
-
-## 8. 가격 시뮬레이터란?
-
-가격 시뮬레이터는 **고객에게 제안하기 전에 미리 비용과 수당을 확인하는 도구**이다.
-
-### 시뮬레이터 사용 흐름
-
-```
-Step 1           Step 2           Step 3           Step 4
-상품 고르기   →   할인 설정    →   가입유형 선택  →   결과 확인!
-
-☑ 기본 패키지    개발비 10% 할인  ○ 개인 가입      개발비: 1,800만원
-☑ QR코드         구독료 20% 할인  ● 단체 가입      구독료: 44만원/월
-☐ 공사관리                                         1년차: 약 2,328만원
-                                                   내 수당: 540만원!
-```
-
-### 상품 선택 화면에서 알아야 할 것
-
-| 표시 | 의미 | 내가 할 수 있는 것 |
-|------|------|-----------------|
-| **필수** | 기본 포함 상품 | 해제 불가 (자동 체크됨) |
-| **재량권** | 개발비 조정 가능 상품 | 슬라이더로 개발비를 최저가~정가 범위에서 조정 |
-| **선택** | 추가 상품 | 자유롭게 체크/해제 |
-
-### 시뮬레이터에서 확인할 수 있는 것
-
-```
-┌─ 최종 금액 ────────────────────────────────────────────────┐
-│                                                            │
-│  최종 개발비:   1,800만원  (정가 2,000만원 → 10% 할인)    │
-│  최종 구독료:   44만원/월  (정가 55만원 → 20% 할인)       │
-│  1년차 총 비용: 2,196만원                                  │
-│                                                            │
-├─ 내 수당 ──────────────────────────────────────────────────┤
-│                                                            │
-│  파트너 수당:       360만원  (개인) / 540만원 (단체)       │
-│  유치 파트너 수당:  90만원   (개인) / -      (단체)        │
-│  매니저 수당:       첫달 구독료 (별도 지급)                │
-│                                                            │
-└────────────────────────────────────────────────────────────┘
-```
-
-> 시뮬레이터 결과는 **참고용**이다. 실제 계약 금액은 고객과 별도 협의한다.
-
----
-
-## 9. 영업 실전 팁
-
-### 고객 유형별 추천 전략
-
-| 고객 상황 | 추천 접근법 |
-|----------|-----------|
-| 초기 비용 부담이 클 때 | 개발비 할인 + 구독료 할인 |
-| 매달 비용이 부담될 때 | 구독료 할인 (최대 50%) |
-| 세금계산서·카드 관리가 필요할 때 | 바로빌 부가 서비스 안내 (기본 포함) |
-| 대형 제조업체 | 기본 패키지 + 공정관리 + 품질관리 |
-| 여러 업체를 묶을 수 있을 때 | 단체 가입 (수당률 30%로 UP!) |
-
-### 고객이 자주 하는 질문과 답변
-
-**Q. "왜 이렇게 비싸요?"**
-```
-"기존에 ERP 도입하면 보통 5천만~1억이 듭니다.
- SAM은 2천만원에 ERP + MES + AI까지 포함이에요.
- 2년차부터는 월 50만원만 내시면 됩니다."
-```
-
-**Q. "매달 내는 구독료가 아까운데요?"**
-```
-"구독료에는 서버 유지, 보안 업데이트, 기능 개선이 포함됩니다.
- 자체 서버를 운영하시면 서버비 + 인건비로 월 200만원 이상이에요.
- 월 50만원은 정말 합리적입니다."
-```
-
-**Q. "먼저 써볼 수 있나요?"**
-```
-"네, 데모 환경을 통해 SAM의 주요 기능을 체험해 보실 수 있습니다.
- 실제 데이터를 넣어보시고 만족하신 후 결정하실 수 있어요."
-```
-
----
-
-## 10. 자주 묻는 질문 (파트너용)
-
-### Q1. 개발비를 깎으면 내 수당도 줄어드나?
-
-**그렇다.** 수당 = 최종 개발비 × 수당률이므로, 개발비를 10% 깎으면 수당도 10% 줄어든다.
-
-### Q2. 구독료를 깎아줘도 수당이 줄어드나?
-
-**아니다.** 수당은 개발비에서만 계산한다. 구독료 할인은 수당에 영향 없다.
-
-### Q3. 단체 가입이 뭔가?
-
-여러 고객을 묶어서 한꺼번에 계약하는 것이다. **단체 수당 30%**를 받는다.
-
-### Q4. 유치 파트너 수당이 뭔가?
-
-나를 유치한 상위 파트너에게 지급되는 수당이다. 개인 가입 시 개발비의 **5%**가 지급된다.
-
-### Q5. 매니저 수당이 뭔가?
-
-매니저 수당은 개발비 요율이 아니라, **첫달 구독료를 별도 지급**하는 형태이다. 예를 들어 구독료가 50만원/월이면 매니저 수당도 50만원이다.
-
-### Q6. 개발비를 전액 면제하면?
-
-수당도 **0원**이 된다. 개발비가 0이면 수당 계산 기준이 0이기 때문이다.
-
-### Q7. 2년차부터 고객이 내는 돈은?
-
-**구독료만** 낸다. 개발비는 처음 한 번만 내는 비용이다.
-
-### Q8. 시뮬레이터 결과대로 계약해야 하나?
-
-**아니다.** 시뮬레이터는 참고용이다. 실제 계약은 고객과 별도 협의로 결정한다.
-
----
-
-## 관련 문서
-
-- [가격 시뮬레이터 상세 가이드](price-simulator-partner-guide.md) - 시뮬레이터 기능 상세 설명
-- [고객 요금 안내](../rules/customer-pricing.md) - 고객에게 보여줄 수 있는 공식 요금표
-- [영업파트너 수당 체계](../rules/partner-commission.md) - 수당 정산 상세
-
----
-
-> **(주)코드브릿지엑스** | SAM (Smart Automation Management)
-
----
-
-**최종 업데이트**: 2026-03-16
+# SAM 가격정책 쉬운 안내서
+
+> **작성일**: 2026-03-15
+> **대상**: 영업파트너
+> **상태**: 설계 확정
+
+---
+
+## 한 장으로 보는 SAM 요금 구조
+
+```
+┌─────────────────────────────────────────────────────────────┐
+│                                                             │
+│   고객이 내는 돈은 딱 2가지뿐이다                           │
+│                                                             │
+│   ┌──────────────┐      ┌──────────────┐                   │
+│   │   개 발 비    │      │   구 독 료    │                   │
+│   │              │      │              │                   │
+│   │  처음 1번만   │      │  매달 내는 돈  │                   │
+│   │  내는 돈      │      │              │                   │
+│   │              │      │              │                   │
+│   │  집 짓는 비용  │      │  관리비       │                   │
+│   └──────────────┘      └──────────────┘                   │
+│                                                             │
+│   ※ 모든 금액은 부가세(VAT) 별도                            │
+│                                                             │
+└─────────────────────────────────────────────────────────────┘
+```
+
+**쉽게 비유하면:**
+- **개발비** = 고객 맞춤으로 **집을 지어주는 비용** (한 번만 냄)
+- **구독료** = 지은 집의 **관리비** (매달 냄)
+
+---
+
+## 1. 상품별 가격표
+
+### 가장 많이 팔리는 상품
+
+```
+┌─────────────────────────────────────────────────────┐
+│                                                     │
+│   ★ 제조업 기본 패키지 ★                            │
+│                                                     │
+│   품목관리 → 견적 → 수주 → 생산 → 출하              │
+│   + ERP(인사/회계) 무료 포함!                        │
+│                                                     │
+│   개발비:  2,000만원                                │
+│   구독료:  50만원/월                                │
+│                                                     │
+└─────────────────────────────────────────────────────┘
+```
+
+### 개별 모듈 (필요한 것만 골라서 추가)
+
+| 모듈명 | 개발비 | 구독료/월 | 이런 고객에게 추천 |
+|--------|------:|--------:|-----------------|
+| QR코드 관리 | 1,020만원 | 5만원 | 제품 이력 추적이 필요한 곳 |
+| 사진/출하 관리 | 1,920만원 | 10만원 | 출하·배송 기록이 중요한 곳 |
+| 검사/토큰 적용 | 1,020만원 | 5만원 | 품질검사 + AI 활용이 필요한 곳 |
+
+
+### 대형 패키지 (큰 프로젝트용)
+
+| 패키지명 | 개발비 | 구독료/월 | 이런 고객에게 추천 |
+|---------|------:|--------:|-----------------|
+| 공사관리 패키지 | 4,000만원 | 20만원 | 시공 현장 관리가 필요한 곳 |
+| 공정/정부지원사업 | 8,000만원 | 40만원 | 정부지원사업 + 전체 공정 관리 |
+
+### 추가 옵션 (선택 사항)
+
+| 옵션명 | 개발비 추가 | 구독료 추가/월 |
+|--------|----------:|------------:|
+| 생산공정 1개 추가 | 500만원 | 10만원 |
+| 품질관리 (인정검사) | 2,000만원 | 50만원 |
+| 사진 등록 | - | 10만원 |
+| 챗봇 | - | 20만원 |
+| 녹음 | - | 20만원 |
+| 업무일지 | - | 20만원 |
+| 연구소 연구노트 | - | 5만원 |
+| 장비점검, 사무소 정비 | - | 5만원 |
+
+---
+
+## 2. 내 수당은 얼마인가?
+
+### 핵심 공식 (이것만 기억하면 된다)
+
+```
+┌─────────────────────────────────────────────────────────────┐
+│                                                             │
+│   내 수당 = 최종 개발비 × 수당률                            │
+│                                                             │
+│   ※ 구독료는 수당 계산에 포함 안 됨!                        │
+│   ※ 할인 적용 후 개발비가 기준!                             │
+│                                                             │
+└─────────────────────────────────────────────────────────────┘
+```
+
+### 개인 가입 vs 단체 가입
+
+```
+┌─ 개인 가입 ─────────────────┐    ┌─ 단체 가입 ─────────────────┐
+│                              │    │                              │
+│  파트너 수당:      20%       │    │  단체 수당:       30%        │
+│  유치 파트너 수당:  5%       │    │                              │
+│  ─────────────               │    │  (여러 고객 묶어서 계약)      │
+│  합계:             25%       │    │                              │
+│                              │    │                              │
+│  (개별 고객이 직접 계약)      │    │                              │
+│                              │    │                              │
+│  + 매니저 수당: 첫달 구독료   │    │                              │
+│    (별도 지급)               │    │                              │
+└──────────────────────────────┘    └──────────────────────────────┘
+```
+
+### 수당 계산 예시 (제조업 기본 패키지 기준)
+
+**정가(2,000만원) 그대로 판매한 경우:**
+
+| | 개인 가입 | 단체 가입 |
+|---|---:|---:|
+| 파트너/단체 수당 | **400만원** | **600만원** |
+| 유치 파트너 수당 | 100만원 | - |
+| **합계** | **500만원** | **600만원** |
+| + 매니저 수당 (별도) | 첫달 구독료 50만원 | - |
+
+**10% 할인(1,800만원)으로 판매한 경우:**
+
+| | 개인 가입 | 단체 가입 |
+|---|---:|---:|
+| 파트너/단체 수당 | **360만원** | **540만원** |
+| 유치 파트너 수당 | 90만원 | - |
+| **합계** | **450만원** | **540만원** |
+| + 매니저 수당 (별도) | 첫달 구독료 50만원 | - |
+
+> 할인하면 내 수당도 줄어든다. **정가에 가깝게 팔수록 수당이 크다!**
+> 매니저 수당은 개발비 요율이 아니라, 첫달 구독료를 별도 지급하는 형태이다.
+
+### 수당 빠른 조견표 (개인 가입, 20%)
+
+| 최종 개발비 | 내 수당 |
+|----------:|-------:|
+| 2,000만원 | **400만원** |
+| 1,800만원 | **360만원** |
+| 1,500만원 | **300만원** |
+| 1,000만원 | **200만원** |
+| 500만원 | **100만원** |
+
+### 수당 빠른 조견표 (단체 가입, 30%)
+
+| 최종 개발비 | 내 수당 |
+|----------:|-------:|
+| 2,000만원 | **600만원** |
+| 1,800만원 | **540만원** |
+| 1,500만원 | **450만원** |
+| 1,000만원 | **300만원** |
+| 500만원 | **150만원** |
+
+---
+
+## 3. 수당은 언제 받나?
+
+```
+고객이 돈을 2번에 나눠 내면, 수당도 2번에 나눠 받는다.
+
+┌──────────────┐                 ┌──────────────┐
+│ 고객 1차 납입  │                 │ 고객 2차 납입  │
+│ (계약금)      │                 │ (잔금)        │
+└──────┬───────┘                 └──────┬───────┘
+       │                                │
+       ▼                                ▼
+  익월 10일에                       익월 10일에
+  수당 50% 지급                     수당 50% 지급
+```
+
+**예시: 파트너 수당 400만원인 경우**
+
+| 시점 | 받는 금액 |
+|------|--------:|
+| 고객 계약금 납입 후 다음달 10일 | 200만원 |
+| 고객 잔금 납입 후 다음달 10일 | 200만원 |
+| **합계** | **400만원** |
+
+---
+
+## 4. 고객에게 제안할 수 있는 할인 3가지
+
+가격 시뮬레이터에서 이 3가지를 조합해서 고객 맞춤 제안을 만들 수 있다.
+
+### 할인 1: 개발비 할인
+
+```
+방법 A: "몇 % 깎아드립니다"
+   예) 2,000만원의 10% 할인 → 1,800만원
+
+방법 B: "얼마 깎아드립니다"
+   예) 2,000만원에서 300만원 할인 → 1,700만원
+
+방법 C: 개발비 전액 면제 (특별 프로모션)
+   → 최저가가 0원인 상품만 가능
+```
+
+> 주의: 개발비를 깎으면 내 수당도 같이 줄어든다!
+
+### 할인 2: 구독료 할인
+
+```
+구독료에서 최대 50%까지 할인 가능
+
+예) 월 50만원 → 20% 할인 → 월 40만원
+```
+
+> 구독료 할인은 내 수당에 영향 없다 (수당은 개발비 기준)
+
+### 할인 3: 개발비-구독료 연동
+
+```
+개발비와 구독료가 반비례로 연동
+
+기본: 개발비 2,000만원, 구독료 50만원/월
+                  ↓ 개발비를 4,000만원으로 조정
+연동: 구독료 → 25만원/월로 자동 조정 (개발비 UP → 구독료 DOWN)
+```
+
+> 이 기능은 켜고 끌 수 있다. 끄면 개발비만 조정.
+
+### 할인 조합별 내 수당 영향 정리
+
+| 할인 종류 | 내 수당에 영향? | 이유 |
+|----------|:-----------:|------|
+| 개발비 할인 | **있음** (줄어듬) | 수당 = 개발비 기준 |
+| 구독료 할인 | **없음** | 수당은 개발비에서만 계산 |
+| 개발비-구독료 연동 | **있음** (개발비 변동 시) | 개발비가 바뀌면 수당도 변동 |
+
+> 팁: **구독료 할인**은 고객에게 혜택을 주면서 내 수당은 안 줄어드는 좋은 전략!
+
+---
+
+## 5. 1년차 총 비용 계산법
+
+```
+┌─────────────────────────────────────────────────────────────┐
+│                                                             │
+│   1년차 = 개발비 + (월 구독료 × 유료 개월수)                │
+│   2년차~ = 월 구독료 × 12개월 (개발비 없음!)                │
+│                                                             │
+└─────────────────────────────────────────────────────────────┘
+```
+
+### 실전 예시
+
+**상황: 제조업 기본 패키지, 10% 할인**
+
+| 항목 | 계산 | 금액 |
+|------|------|----:|
+| 개발비 (정가) | | 2,000만원 |
+| 개발비 할인 10% | 2,000 × 10% | -200만원 |
+| **최종 개발비** | | **1,800만원** |
+| 월 구독료 | | 50만원 |
+| 연간 구독료 | 50 × 12 | 600만원 |
+| **1년차 총 비용** | 1,800 + 600 | **2,400만원** |
+
+> 2년차부터: 50만원 × 12 = **연 600만원만** 내면 된다
+
+**고객에게 이렇게 설명하면 좋다:**
+```
+"첫해에는 시스템 구축비용이 포함되어 약 2,400만원이지만,
+ 2년차부터는 월 50만원(연 600만원)만 내시면 됩니다."
+```
+
+---
+
+## 6. 고객이 추가로 내는 것 (사용량 과금)
+
+기본 제공량을 넘으면 추가 비용이 발생한다. **대부분의 중소기업은 기본량으로 충분하다.**
+
+| 항목 | 기본 제공 | 초과 시 |
+|------|----------|--------|
+| 파일 저장 공간 | 100GB | 100GB당 5만원/월 |
+| AI 토큰 | 월 100만 개 | 실비 과금 |
+
+**AI 토큰 100만 개로 할 수 있는 일:**
+- 회의 녹음 요약: 약 8시간 30분
+- 문서 정리: A4 약 300~400장
+- 이메일/노트 분류: 약 1,500~2,000건
+
+---
+
+## 7. 바로빌 부가 서비스 (고객 선택)
+
+세금계산서, 계좌조회 등을 SAM에서 바로 처리하는 서비스이다.
+
+| 서비스 | 월 요금 | 비고 |
+|--------|------:|------|
+| 계좌조회 | 1만원 | 기본 1계좌, 추가 1계좌당 1만원 |
+| 카드내역 | 1만원 | 기본 5장, 추가 1장당 5천원 |
+| 홈택스 매입/매출 | **무료** | (주)코드브릿지엑스가 지원! |
+| 세금계산서 발행 | 기본 100건 무료 | 추가 50건당 5천원 |
+
+---
+
+## 8. 가격 시뮬레이터란?
+
+가격 시뮬레이터는 **고객에게 제안하기 전에 미리 비용과 수당을 확인하는 도구**이다.
+
+### 시뮬레이터 사용 흐름
+
+```
+Step 1           Step 2           Step 3           Step 4
+상품 고르기   →   할인 설정    →   가입유형 선택  →   결과 확인!
+
+☑ 기본 패키지    개발비 10% 할인  ○ 개인 가입      개발비: 1,800만원
+☑ QR코드         구독료 20% 할인  ● 단체 가입      구독료: 44만원/월
+☐ 공사관리                                         1년차: 약 2,328만원
+                                                   내 수당: 540만원!
+```
+
+### 상품 선택 화면에서 알아야 할 것
+
+| 표시 | 의미 | 내가 할 수 있는 것 |
+|------|------|-----------------|
+| **필수** | 기본 포함 상품 | 해제 불가 (자동 체크됨) |
+| **재량권** | 개발비 조정 가능 상품 | 슬라이더로 개발비를 최저가~정가 범위에서 조정 |
+| **선택** | 추가 상품 | 자유롭게 체크/해제 |
+
+### 시뮬레이터에서 확인할 수 있는 것
+
+```
+┌─ 최종 금액 ────────────────────────────────────────────────┐
+│                                                            │
+│  최종 개발비:   1,800만원  (정가 2,000만원 → 10% 할인)    │
+│  최종 구독료:   44만원/월  (정가 55만원 → 20% 할인)       │
+│  1년차 총 비용: 2,196만원                                  │
+│                                                            │
+├─ 내 수당 ──────────────────────────────────────────────────┤
+│                                                            │
+│  파트너 수당:       360만원  (개인) / 540만원 (단체)       │
+│  유치 파트너 수당:  90만원   (개인) / -      (단체)        │
+│  매니저 수당:       첫달 구독료 (별도 지급)                │
+│                                                            │
+└────────────────────────────────────────────────────────────┘
+```
+
+> 시뮬레이터 결과는 **참고용**이다. 실제 계약 금액은 고객과 별도 협의한다.
+
+---
+
+## 9. 영업 실전 팁
+
+### 고객 유형별 추천 전략
+
+| 고객 상황 | 추천 접근법 |
+|----------|-----------|
+| 초기 비용 부담이 클 때 | 개발비 할인 + 구독료 할인 |
+| 매달 비용이 부담될 때 | 구독료 할인 (최대 50%) |
+| 세금계산서·카드 관리가 필요할 때 | 바로빌 부가 서비스 안내 (기본 포함) |
+| 대형 제조업체 | 기본 패키지 + 공정관리 + 품질관리 |
+| 여러 업체를 묶을 수 있을 때 | 단체 가입 (수당률 30%로 UP!) |
+
+### 고객이 자주 하는 질문과 답변
+
+**Q. "왜 이렇게 비싸요?"**
+```
+"기존에 ERP 도입하면 보통 5천만~1억이 듭니다.
+ SAM은 2천만원에 ERP + MES + AI까지 포함이에요.
+ 2년차부터는 월 50만원만 내시면 됩니다."
+```
+
+**Q. "매달 내는 구독료가 아까운데요?"**
+```
+"구독료에는 서버 유지, 보안 업데이트, 기능 개선이 포함됩니다.
+ 자체 서버를 운영하시면 서버비 + 인건비로 월 200만원 이상이에요.
+ 월 50만원은 정말 합리적입니다."
+```
+
+**Q. "먼저 써볼 수 있나요?"**
+```
+"네, 데모 환경을 통해 SAM의 주요 기능을 체험해 보실 수 있습니다.
+ 실제 데이터를 넣어보시고 만족하신 후 결정하실 수 있어요."
+```
+
+---
+
+## 10. 자주 묻는 질문 (파트너용)
+
+### Q1. 개발비를 깎으면 내 수당도 줄어드나?
+
+**그렇다.** 수당 = 최종 개발비 × 수당률이므로, 개발비를 10% 깎으면 수당도 10% 줄어든다.
+
+### Q2. 구독료를 깎아줘도 수당이 줄어드나?
+
+**아니다.** 수당은 개발비에서만 계산한다. 구독료 할인은 수당에 영향 없다.
+
+### Q3. 단체 가입이 뭔가?
+
+여러 고객을 묶어서 한꺼번에 계약하는 것이다. **단체 수당 30%**를 받는다.
+
+### Q4. 유치 파트너 수당이 뭔가?
+
+나를 유치한 상위 파트너에게 지급되는 수당이다. 개인 가입 시 개발비의 **5%**가 지급된다.
+
+### Q5. 매니저 수당이 뭔가?
+
+매니저 수당은 개발비 요율이 아니라, **첫달 구독료를 별도 지급**하는 형태이다. 예를 들어 구독료가 50만원/월이면 매니저 수당도 50만원이다.
+
+### Q6. 개발비를 전액 면제하면?
+
+수당도 **0원**이 된다. 개발비가 0이면 수당 계산 기준이 0이기 때문이다.
+
+### Q7. 2년차부터 고객이 내는 돈은?
+
+**구독료만** 낸다. 개발비는 처음 한 번만 내는 비용이다.
+
+### Q8. 시뮬레이터 결과대로 계약해야 하나?
+
+**아니다.** 시뮬레이터는 참고용이다. 실제 계약은 고객과 별도 협의로 결정한다.
+
+---
+
+## 관련 문서
+
+- [가격 시뮬레이터 상세 가이드](price-simulator-partner-guide.md) - 시뮬레이터 기능 상세 설명
+- [고객 요금 안내](../rules/customer-pricing.md) - 고객에게 보여줄 수 있는 공식 요금표
+- [영업파트너 수당 체계](../rules/partner-commission.md) - 수당 정산 상세
+
+---
+
+> **(주)코드브릿지엑스** | SAM (Smart Automation Management)
+
+---
+
+**최종 업데이트**: 2026-03-16
diff --git a/plans/payroll-api-implementation-plan.md b/plans/payroll-api-implementation-plan.md
index 93c3afd..561edf0 100644
--- a/plans/payroll-api-implementation-plan.md
+++ b/plans/payroll-api-implementation-plan.md
@@ -1,339 +1,339 @@
-# 급여관리 API 구현 계획
-
-> **작성일**: 2026-03-11
-> **상태**: 계획 수립
-> **참조**: MNG 급여관리 시스템 (`mng/app/Services/HR/PayrollService.php`)
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-MNG에서 운영 중인 급여관리 시스템의 핵심 비즈니스 로직을 API 서버에 구현한다. React 프론트엔드에서 급여 관리 기능을 사용할 수 있도록 완전한 REST API를 제공한다.
-
-### 1.2 배경
-
-- MNG 급여관리: 완성도 100% (CRUD, 자동계산, 일괄생성, PDF 명세서, 전표변환)
-- API 급여관리: 완성도 ~50% (기본 CRUD만 구현, 핵심 계산 로직 누락)
-- React에서 급여관리 화면을 구현하려면 API에 동일한 비즈니스 로직이 필요하다
-
-### 1.3 원칙
-
-- MNG의 검증된 로직을 API 컨벤션에 맞게 이식한다
-- API 프로젝트의 Service-First 아키텍처, i18n, FormRequest 패턴을 준수한다
-- 기존 `payrolls` 테이블 스키마를 그대로 사용한다 (추가 마이그레이션 최소화)
-
----
-
-## 2. 현황 분석 (GAP)
-
-### 2.1 기능 비교
-
-| 기능 | MNG | API | GAP |
-|------|:---:|:---:|-----|
-| 급여 CRUD | ✅ | ✅ | - |
-| 급여 설정 CRUD | ✅ | ✅ | - |
-| 목록 조회 (필터/페이지네이션) | ✅ | ✅ | - |
-| 월별 통계 | ✅ | ✅ | - |
-| 확정 (`confirm`) | ✅ | ✅ | - |
-| 지급 처리 (`pay`) | ✅ | ✅ | - |
-| 일괄 확정 (`bulkConfirm`) | ✅ | ✅ | - |
-| **소득세 자동 계산** | ✅ | ❌ | 간이세액표 기반 계산 로직 전체 누락 |
-| **4대보험 자동 계산** | ✅ | ⚠️ | 설정값만 존재, `calculateAmounts()` 미구현 |
-| **공제 오버라이드** | ✅ | ❌ | 수동 공제 수정 후 재계산 미지원 |
-| **확정 취소 (`unconfirm`)** | ✅ | ❌ | 상태 복구 불가 |
-| **지급 취소 (`unpay`)** | ✅ | ❌ | 슈퍼관리자 기능 누락 |
-| **일괄 생성 (`bulkGenerate`)** | ✅ | ❌ | 재직사원 기반 신규 생성 미구현 |
-| **전월 복사 (`copyFromPrevious`)** | ✅ | ❌ | 이전 월 데이터 복사 미구현 |
-| **급여명세서 PDF 생성** | ✅ | ❌ | 데이터 조회만 가능, PDF 미생성 |
-| **급여명세서 이메일 발송** | ✅ | ❌ | 이메일 발송 미구현 |
-| **전표 자동 생성** | ✅ | ❌ | `generateJournalEntry()` 미구현 |
-| **엑셀 내보내기** | ✅ | ❌ | export 미구현 |
-| **공제대상가족수 자동 산출** | ✅ | ❌ | 피부양자 기반 가족수 미산출 |
-
-### 2.2 API 기존 코드 현황
-
-| 파일 | 상태 | 비고 |
-|------|------|------|
-| `Controllers/Api/V1/PayrollController.php` | 기본 CRUD 구현 | 누락 엔드포인트 추가 필요 |
-| `Services/PayrollService.php` | 기본 CRUD + 제한적 계산 | 핵심 로직 이식 필요 |
-| `Models/Tenants/Payroll.php` | 모델 정의 완료 | 상태 헬퍼 메서드 보강 필요 |
-| `Models/Tenants/PayrollSetting.php` | 설정 모델 완료 | - |
-| `Requests/V1/Payroll/` | FormRequest 5개 존재 | 추가 Request 필요 |
-| `routes/api/v1/finance.php` | 기본 라우트 정의 | 누락 엔드포인트 추가 |
-
----
-
-## 3. 구현 범위
-
-### Phase 1: 핵심 계산 엔진 (필수)
-
-> **목표**: 급여 자동 계산이 동작하도록 핵심 비즈니스 로직을 이식한다.
-
-| # | 작업 | 참조 (MNG) | 대상 파일 (API) |
-|---|------|-----------|----------------|
-| 1-1 | `calculateAmounts()` 메서드 구현 | `PayrollService:529-590` | `Services/PayrollService.php` |
-| 1-2 | `calculateIncomeTax()` 소득세 계산 | `PayrollService:592-670` | `Services/PayrollService.php` |
-| 1-3 | 4대보험 개별 계산 메서드 | `PayrollService:672-720` | `Services/PayrollService.php` |
-| 1-4 | `applyDeductionOverrides()` 공제 수동 수정 | `PayrollService:722-760` | `Services/PayrollService.php` |
-| 1-5 | `resolveFamilyCount()` 가족수 산출 | `PayrollService:762-800` | `Services/PayrollService.php` |
-| 1-6 | `IncomeTaxBracket` 모델 생성 | `Models/HR/IncomeTaxBracket.php` | `Models/Tenants/IncomeTaxBracket.php` |
-| 1-7 | `income_tax_brackets` 마이그레이션 실행 확인 | 이미 존재 확인 필요 | `database/migrations/` |
-| 1-8 | `store()`/`update()` 에서 자동 계산 적용 | `PayrollService:150-250` | `Services/PayrollService.php` |
-
-**계산 흐름**:
-
-```
-입력: base_salary, overtime_pay, bonus, allowances, deductions
-    │
-    ├─ Step 1: 총 지급액 = base_salary + overtime_pay + bonus + Σ(allowances)
-    ├─ Step 2: 과세표준 = 총 지급액 - bonus (비과세)
-    ├─ Step 3: 4대보험 = 과세표준 × 요율 (PayrollSetting 참조)
-    │   ├─ 건강보험 = 과세표준 × 3.545%
-    │   ├─ 장기요양 = 건강보험 × 0.9082%
-    │   ├─ 국민연금 = clamp(min, max, 과세표준) × 4.5%
-    │   └─ 고용보험 = 과세표준 × 0.9%
-    ├─ Step 4: 근로소득세 = 간이세액표 조회 (가족수 반영)
-    │   ├─ < 770천원: 0원
-    │   ├─ 770~10,000천원: DB 간이세액표
-    │   └─ > 10,000천원: 소득세법 시행령 별표2 공식
-    ├─ Step 5: 지방소득세 = 근로소득세 × 10%
-    ├─ Step 6: 총 공제액 = 4대보험 + 세금 + Σ(deductions)
-    └─ Step 7: 실수령액 = 총 지급액 - 총 공제액
-
-    ※ 모든 금액: 10원 단위 절삭 (floor)
-```
-
----
-
-### Phase 2: 상태 관리 + 일괄 처리
-
-| # | 작업 | 참조 (MNG) | 비고 |
-|---|------|-----------|------|
-| 2-1 | `unconfirm()` 확정 취소 | `PayrollService:340-360` | confirmed → draft |
-| 2-2 | `unpay()` 지급 취소 | `PayrollService:380-400` | paid → draft (슈퍼관리자) |
-| 2-3 | `bulkGenerate()` 재직사원 일괄 생성 | `PayrollService:442-521` | Employee 연봉 기반 |
-| 2-4 | `copyFromPreviousMonth()` 전월 복사 | `PayrollService:402-440` | soft-delete 처리 포함 |
-| 2-5 | Payroll 모델에 상태 헬퍼 메서드 추가 | `Models/HR/Payroll.php` | `isEditable()`, `isConfirmable()` 등 |
-
-**일괄 생성 로직**:
-
-```
-bulkGenerate(year, month)
-    │
-    ├─ 1. PayrollSetting 조회
-    ├─ 2. 활성 재직사원 전체 조회
-    ├─ 3. 각 사원별:
-    │   ├─ 이미 존재 → skip
-    │   ├─ soft-deleted 존재 → forceDelete 후 재생성
-    │   ├─ 기본급 = 연봉 / 12
-    │   ├─ calculateAmounts() 호출
-    │   └─ Payroll 생성 (status: draft)
-    └─ 4. 결과: {created: N, skipped: M}
-```
-
----
-
-### Phase 3: 문서 생성 + 내보내기
-
-| # | 작업 | 참조 (MNG) | 비고 |
-|---|------|-----------|------|
-| 3-1 | `sendPayslip()` 급여명세서 PDF + 이메일 | `PayrollService:820-920` | DomPDF + Pretendard |
-| 3-2 | `generateJournalEntry()` 전표 자동 생성 | `PayrollController:900-1088` | 분개 구조 동일 |
-| 3-3 | `export()` 엑셀 내보내기 | `PayrollService:100-140` | 동적 열 포함 |
-| 3-4 | 급여명세서 Blade 뷰 생성 | `emails/payslip.blade.php` | PDF 폰트 정책 준수 |
-| 3-5 | PayslipMail Mailable 생성 | `Mail/PayslipMail.php` | |
-
----
-
-## 4. API 엔드포인트 설계
-
-### 4.1 추가 엔드포인트
-
-기존 라우트(`routes/api/v1/finance.php`)에 추가할 엔드포인트:
-
-| Method | URI | 설명 | Phase |
-|--------|-----|------|:-----:|
-| POST | `/v1/payrolls/{id}/unconfirm` | 확정 취소 | 2 |
-| POST | `/v1/payrolls/{id}/unpay` | 지급 취소 (슈퍼관리자) | 2 |
-| POST | `/v1/payrolls/bulk-generate` | 재직사원 일괄 생성 | 2 |
-| POST | `/v1/payrolls/copy-from-previous` | 전월 복사 | 2 |
-| POST | `/v1/payrolls/{id}/send-payslip` | 급여명세서 이메일 발송 | 3 |
-| POST | `/v1/payrolls/generate-journal-entry` | 전표 자동 생성 | 3 |
-| GET | `/v1/payrolls/export` | 엑셀 내보내기 | 3 |
-
-### 4.2 기존 엔드포인트 수정
-
-| URI | 변경 내용 | Phase |
-|-----|----------|:-----:|
-| `POST /v1/payrolls` | `calculateAmounts()` 자동 적용 | 1 |
-| `PUT /v1/payrolls/{id}` | 공제 오버라이드 지원 | 1 |
-| `POST /v1/payrolls/calculate` | 소득세 포함 전체 계산으로 개선 | 1 |
-
-### 4.3 요청/응답 예시
-
-**급여 등록 요청** (`POST /v1/payrolls`):
-
-```json
-{
-  "user_id": 15,
-  "pay_year": 2026,
-  "pay_month": 3,
-  "base_salary": 3500000,
-  "overtime_pay": 500000,
-  "bonus": 200000,
-  "allowances": [
-    {"name": "교통비", "amount": 100000}
-  ],
-  "deductions": [
-    {"name": "대출상환", "amount": 300000}
-  ],
-  "deduction_overrides": {
-    "pension": 180000,
-    "health_insurance": null
-  }
-}
-```
-
-**자동 계산 응답** (`POST /v1/payrolls/calculate`):
-
-```json
-{
-  "success": true,
-  "data": {
-    "gross_salary": 4300000,
-    "taxable_base": 4100000,
-    "pension": 184500,
-    "health_insurance": 145345,
-    "long_term_care": 13200,
-    "employment_insurance": 36900,
-    "income_tax": 78340,
-    "resident_tax": 7830,
-    "total_deductions": 766115,
-    "net_salary": 3533885,
-    "family_count": 2
-  }
-}
-```
-
----
-
-## 5. 데이터베이스
-
-### 5.1 기존 테이블 (변경 불필요)
-
-- `payrolls` — 이미 모든 필드 존재 (options JSON 컬럼 포함)
-- `payroll_settings` — 설정 테이블 완비
-
-### 5.2 확인 필요
-
-| 테이블 | 상태 | 조치 |
-|--------|------|------|
-| `income_tax_brackets` | 마이그레이션 존재 확인 필요 | 없으면 생성 + 2024 간이세액표 시딩 |
-| `payrolls.long_term_care` | 2026-02-27 추가 완료 | - |
-| `payrolls.options` | 2026-03-10 추가 완료 | - |
-
-### 5.3 간이세액표 시딩
-
-`income_tax_brackets` 테이블에 2024년 국세청 간이세액표 데이터가 필요하다.
-
-- 770천원 ~ 10,000천원 구간
-- 가족수 1~11명별 세액
-- MNG에 이미 시더 존재 → API로 이관
-
----
-
-## 6. 추가 생성 파일
-
-### 6.1 Phase 1
-
-| 파일 | 설명 |
-|------|------|
-| `app/Models/Tenants/IncomeTaxBracket.php` | 간이세액표 모델 |
-| `app/Http/Requests/V1/Payroll/BulkGenerateRequest.php` | 일괄 생성 요청 |
-| `app/Http/Requests/V1/Payroll/CopyFromPreviousRequest.php` | 전월 복사 요청 |
-
-### 6.2 Phase 3
-
-| 파일 | 설명 |
-|------|------|
-| `app/Mail/PayslipMail.php` | 급여명세서 Mailable |
-| `resources/views/emails/payslip.blade.php` | 급여명세서 PDF 뷰 |
-| `resources/views/emails/payslip-notification.blade.php` | 이메일 본문 |
-| `app/Exports/PayrollExport.php` | 엑셀 내보내기 |
-
----
-
-## 7. 주의사항
-
-### 7.1 필수 준수
-
-- ✅ 마이그레이션은 API 프로젝트에서만 생성 (CLAUDE.md 규칙)
-- ✅ PDF 생성 시 Pretendard 폰트 + `ensureKoreanFont()` 적용 (폰트 정책)
-- ✅ 모든 응답 메시지는 i18n 키 사용 (`__('message.xxx')`)
-- ✅ `ApiResponse::handle()` 패턴 사용
-- ✅ FormRequest로 입력 검증
-
-### 7.2 MNG 코드 이식 시 변환 규칙
-
-| MNG 패턴 | API 패턴 |
-|----------|---------|
-| `auth()->id()` | `$this->apiUserId()` |
-| `session('tenant_id')` | `$this->tenantId()` |
-| 직접 JSON 응답 | `ApiResponse::success()` / `ApiResponse::handle()` |
-| 하드코딩 한글 메시지 | `__('message.payroll.xxx')` |
-| HTMX 부분 렌더링 | JSON 응답 전용 |
-| `Payroll::query()` | `Payroll::query()->forTenant($this->tenantId())` |
-
-### 7.3 Salary 모델과의 관계
-
-- `Payroll` = 상세 급여 관리 (세금/보험 자동 계산, MNG 연동)
-- `Salary` = React용 간소화 급여 현황 (별도 유지)
-- 두 모델은 독립적으로 운영하며, 추후 통합 여부 검토
-
----
-
-## 8. 작업 순서 (권장)
-
-```
-Phase 1 (핵심 계산) ─────────────────────────────────────
-  1-6. IncomeTaxBracket 모델 생성
-  1-7. 간이세액표 마이그레이션/시딩 확인
-  1-1. calculateAmounts() 구현
-  1-2. calculateIncomeTax() 구현
-  1-3. 4대보험 계산 메서드 구현
-  1-4. applyDeductionOverrides() 구현
-  1-5. resolveFamilyCount() 구현
-  1-8. store()/update()에 자동 계산 적용
-  ─── 테스트: 급여 등록 → 자동 계산 검증 ───
-
-Phase 2 (상태 + 일괄) ──────────────────────────────────
-  2-5. Payroll 모델 상태 헬퍼 추가
-  2-1. unconfirm() 구현 + 라우트
-  2-2. unpay() 구현 + 라우트
-  2-3. bulkGenerate() 구현 + 라우트
-  2-4. copyFromPreviousMonth() 구현 + 라우트
-  ─── 테스트: 상태 전이, 일괄 생성 검증 ───
-
-Phase 3 (문서 + 내보내기) ──────────────────────────────
-  3-4. 급여명세서 Blade 뷰 생성
-  3-1. sendPayslip() PDF + 이메일 구현
-  3-2. generateJournalEntry() 전표 생성 구현
-  3-3. export() 엑셀 내보내기 구현
-  ─── 테스트: PDF 생성, 이메일 발송, 전표 검증 ───
-```
-
----
-
-## 관련 문서
-
-- [급여관리 기능 문서](../features/finance/payroll.md) — MNG 급여관리 상세
-- [API 개발 규칙](../dev/standards/api-rules.md) — Service-First, FormRequest 패턴
-- [DB 스키마 — 인사](../system/database/hr.md) — payrolls 테이블 구조
-- [PDF 폰트 정책](../dev/standards/pdf-font-policy.md) — DomPDF 한글 폰트
-- [options 컬럼 정책](../dev/standards/options-column-policy.md) — JSON 확장 필드
-
----
-
-**최종 업데이트**: 2026-03-11
+# 급여관리 API 구현 계획
+
+> **작성일**: 2026-03-11
+> **상태**: 계획 수립
+> **참조**: MNG 급여관리 시스템 (`mng/app/Services/HR/PayrollService.php`)
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+MNG에서 운영 중인 급여관리 시스템의 핵심 비즈니스 로직을 API 서버에 구현한다. React 프론트엔드에서 급여 관리 기능을 사용할 수 있도록 완전한 REST API를 제공한다.
+
+### 1.2 배경
+
+- MNG 급여관리: 완성도 100% (CRUD, 자동계산, 일괄생성, PDF 명세서, 전표변환)
+- API 급여관리: 완성도 ~50% (기본 CRUD만 구현, 핵심 계산 로직 누락)
+- React에서 급여관리 화면을 구현하려면 API에 동일한 비즈니스 로직이 필요하다
+
+### 1.3 원칙
+
+- MNG의 검증된 로직을 API 컨벤션에 맞게 이식한다
+- API 프로젝트의 Service-First 아키텍처, i18n, FormRequest 패턴을 준수한다
+- 기존 `payrolls` 테이블 스키마를 그대로 사용한다 (추가 마이그레이션 최소화)
+
+---
+
+## 2. 현황 분석 (GAP)
+
+### 2.1 기능 비교
+
+| 기능 | MNG | API | GAP |
+|------|:---:|:---:|-----|
+| 급여 CRUD | ✅ | ✅ | - |
+| 급여 설정 CRUD | ✅ | ✅ | - |
+| 목록 조회 (필터/페이지네이션) | ✅ | ✅ | - |
+| 월별 통계 | ✅ | ✅ | - |
+| 확정 (`confirm`) | ✅ | ✅ | - |
+| 지급 처리 (`pay`) | ✅ | ✅ | - |
+| 일괄 확정 (`bulkConfirm`) | ✅ | ✅ | - |
+| **소득세 자동 계산** | ✅ | ❌ | 간이세액표 기반 계산 로직 전체 누락 |
+| **4대보험 자동 계산** | ✅ | ⚠️ | 설정값만 존재, `calculateAmounts()` 미구현 |
+| **공제 오버라이드** | ✅ | ❌ | 수동 공제 수정 후 재계산 미지원 |
+| **확정 취소 (`unconfirm`)** | ✅ | ❌ | 상태 복구 불가 |
+| **지급 취소 (`unpay`)** | ✅ | ❌ | 슈퍼관리자 기능 누락 |
+| **일괄 생성 (`bulkGenerate`)** | ✅ | ❌ | 재직사원 기반 신규 생성 미구현 |
+| **전월 복사 (`copyFromPrevious`)** | ✅ | ❌ | 이전 월 데이터 복사 미구현 |
+| **급여명세서 PDF 생성** | ✅ | ❌ | 데이터 조회만 가능, PDF 미생성 |
+| **급여명세서 이메일 발송** | ✅ | ❌ | 이메일 발송 미구현 |
+| **전표 자동 생성** | ✅ | ❌ | `generateJournalEntry()` 미구현 |
+| **엑셀 내보내기** | ✅ | ❌ | export 미구현 |
+| **공제대상가족수 자동 산출** | ✅ | ❌ | 피부양자 기반 가족수 미산출 |
+
+### 2.2 API 기존 코드 현황
+
+| 파일 | 상태 | 비고 |
+|------|------|------|
+| `Controllers/Api/V1/PayrollController.php` | 기본 CRUD 구현 | 누락 엔드포인트 추가 필요 |
+| `Services/PayrollService.php` | 기본 CRUD + 제한적 계산 | 핵심 로직 이식 필요 |
+| `Models/Tenants/Payroll.php` | 모델 정의 완료 | 상태 헬퍼 메서드 보강 필요 |
+| `Models/Tenants/PayrollSetting.php` | 설정 모델 완료 | - |
+| `Requests/V1/Payroll/` | FormRequest 5개 존재 | 추가 Request 필요 |
+| `routes/api/v1/finance.php` | 기본 라우트 정의 | 누락 엔드포인트 추가 |
+
+---
+
+## 3. 구현 범위
+
+### Phase 1: 핵심 계산 엔진 (필수)
+
+> **목표**: 급여 자동 계산이 동작하도록 핵심 비즈니스 로직을 이식한다.
+
+| # | 작업 | 참조 (MNG) | 대상 파일 (API) |
+|---|------|-----------|----------------|
+| 1-1 | `calculateAmounts()` 메서드 구현 | `PayrollService:529-590` | `Services/PayrollService.php` |
+| 1-2 | `calculateIncomeTax()` 소득세 계산 | `PayrollService:592-670` | `Services/PayrollService.php` |
+| 1-3 | 4대보험 개별 계산 메서드 | `PayrollService:672-720` | `Services/PayrollService.php` |
+| 1-4 | `applyDeductionOverrides()` 공제 수동 수정 | `PayrollService:722-760` | `Services/PayrollService.php` |
+| 1-5 | `resolveFamilyCount()` 가족수 산출 | `PayrollService:762-800` | `Services/PayrollService.php` |
+| 1-6 | `IncomeTaxBracket` 모델 생성 | `Models/HR/IncomeTaxBracket.php` | `Models/Tenants/IncomeTaxBracket.php` |
+| 1-7 | `income_tax_brackets` 마이그레이션 실행 확인 | 이미 존재 확인 필요 | `database/migrations/` |
+| 1-8 | `store()`/`update()` 에서 자동 계산 적용 | `PayrollService:150-250` | `Services/PayrollService.php` |
+
+**계산 흐름**:
+
+```
+입력: base_salary, overtime_pay, bonus, allowances, deductions
+    │
+    ├─ Step 1: 총 지급액 = base_salary + overtime_pay + bonus + Σ(allowances)
+    ├─ Step 2: 과세표준 = 총 지급액 - bonus (비과세)
+    ├─ Step 3: 4대보험 = 과세표준 × 요율 (PayrollSetting 참조)
+    │   ├─ 건강보험 = 과세표준 × 3.545%
+    │   ├─ 장기요양 = 건강보험 × 0.9082%
+    │   ├─ 국민연금 = clamp(min, max, 과세표준) × 4.5%
+    │   └─ 고용보험 = 과세표준 × 0.9%
+    ├─ Step 4: 근로소득세 = 간이세액표 조회 (가족수 반영)
+    │   ├─ < 770천원: 0원
+    │   ├─ 770~10,000천원: DB 간이세액표
+    │   └─ > 10,000천원: 소득세법 시행령 별표2 공식
+    ├─ Step 5: 지방소득세 = 근로소득세 × 10%
+    ├─ Step 6: 총 공제액 = 4대보험 + 세금 + Σ(deductions)
+    └─ Step 7: 실수령액 = 총 지급액 - 총 공제액
+
+    ※ 모든 금액: 10원 단위 절삭 (floor)
+```
+
+---
+
+### Phase 2: 상태 관리 + 일괄 처리
+
+| # | 작업 | 참조 (MNG) | 비고 |
+|---|------|-----------|------|
+| 2-1 | `unconfirm()` 확정 취소 | `PayrollService:340-360` | confirmed → draft |
+| 2-2 | `unpay()` 지급 취소 | `PayrollService:380-400` | paid → draft (슈퍼관리자) |
+| 2-3 | `bulkGenerate()` 재직사원 일괄 생성 | `PayrollService:442-521` | Employee 연봉 기반 |
+| 2-4 | `copyFromPreviousMonth()` 전월 복사 | `PayrollService:402-440` | soft-delete 처리 포함 |
+| 2-5 | Payroll 모델에 상태 헬퍼 메서드 추가 | `Models/HR/Payroll.php` | `isEditable()`, `isConfirmable()` 등 |
+
+**일괄 생성 로직**:
+
+```
+bulkGenerate(year, month)
+    │
+    ├─ 1. PayrollSetting 조회
+    ├─ 2. 활성 재직사원 전체 조회
+    ├─ 3. 각 사원별:
+    │   ├─ 이미 존재 → skip
+    │   ├─ soft-deleted 존재 → forceDelete 후 재생성
+    │   ├─ 기본급 = 연봉 / 12
+    │   ├─ calculateAmounts() 호출
+    │   └─ Payroll 생성 (status: draft)
+    └─ 4. 결과: {created: N, skipped: M}
+```
+
+---
+
+### Phase 3: 문서 생성 + 내보내기
+
+| # | 작업 | 참조 (MNG) | 비고 |
+|---|------|-----------|------|
+| 3-1 | `sendPayslip()` 급여명세서 PDF + 이메일 | `PayrollService:820-920` | DomPDF + Pretendard |
+| 3-2 | `generateJournalEntry()` 전표 자동 생성 | `PayrollController:900-1088` | 분개 구조 동일 |
+| 3-3 | `export()` 엑셀 내보내기 | `PayrollService:100-140` | 동적 열 포함 |
+| 3-4 | 급여명세서 Blade 뷰 생성 | `emails/payslip.blade.php` | PDF 폰트 정책 준수 |
+| 3-5 | PayslipMail Mailable 생성 | `Mail/PayslipMail.php` | |
+
+---
+
+## 4. API 엔드포인트 설계
+
+### 4.1 추가 엔드포인트
+
+기존 라우트(`routes/api/v1/finance.php`)에 추가할 엔드포인트:
+
+| Method | URI | 설명 | Phase |
+|--------|-----|------|:-----:|
+| POST | `/v1/payrolls/{id}/unconfirm` | 확정 취소 | 2 |
+| POST | `/v1/payrolls/{id}/unpay` | 지급 취소 (슈퍼관리자) | 2 |
+| POST | `/v1/payrolls/bulk-generate` | 재직사원 일괄 생성 | 2 |
+| POST | `/v1/payrolls/copy-from-previous` | 전월 복사 | 2 |
+| POST | `/v1/payrolls/{id}/send-payslip` | 급여명세서 이메일 발송 | 3 |
+| POST | `/v1/payrolls/generate-journal-entry` | 전표 자동 생성 | 3 |
+| GET | `/v1/payrolls/export` | 엑셀 내보내기 | 3 |
+
+### 4.2 기존 엔드포인트 수정
+
+| URI | 변경 내용 | Phase |
+|-----|----------|:-----:|
+| `POST /v1/payrolls` | `calculateAmounts()` 자동 적용 | 1 |
+| `PUT /v1/payrolls/{id}` | 공제 오버라이드 지원 | 1 |
+| `POST /v1/payrolls/calculate` | 소득세 포함 전체 계산으로 개선 | 1 |
+
+### 4.3 요청/응답 예시
+
+**급여 등록 요청** (`POST /v1/payrolls`):
+
+```json
+{
+  "user_id": 15,
+  "pay_year": 2026,
+  "pay_month": 3,
+  "base_salary": 3500000,
+  "overtime_pay": 500000,
+  "bonus": 200000,
+  "allowances": [
+    {"name": "교통비", "amount": 100000}
+  ],
+  "deductions": [
+    {"name": "대출상환", "amount": 300000}
+  ],
+  "deduction_overrides": {
+    "pension": 180000,
+    "health_insurance": null
+  }
+}
+```
+
+**자동 계산 응답** (`POST /v1/payrolls/calculate`):
+
+```json
+{
+  "success": true,
+  "data": {
+    "gross_salary": 4300000,
+    "taxable_base": 4100000,
+    "pension": 184500,
+    "health_insurance": 145345,
+    "long_term_care": 13200,
+    "employment_insurance": 36900,
+    "income_tax": 78340,
+    "resident_tax": 7830,
+    "total_deductions": 766115,
+    "net_salary": 3533885,
+    "family_count": 2
+  }
+}
+```
+
+---
+
+## 5. 데이터베이스
+
+### 5.1 기존 테이블 (변경 불필요)
+
+- `payrolls` — 이미 모든 필드 존재 (options JSON 컬럼 포함)
+- `payroll_settings` — 설정 테이블 완비
+
+### 5.2 확인 필요
+
+| 테이블 | 상태 | 조치 |
+|--------|------|------|
+| `income_tax_brackets` | 마이그레이션 존재 확인 필요 | 없으면 생성 + 2024 간이세액표 시딩 |
+| `payrolls.long_term_care` | 2026-02-27 추가 완료 | - |
+| `payrolls.options` | 2026-03-10 추가 완료 | - |
+
+### 5.3 간이세액표 시딩
+
+`income_tax_brackets` 테이블에 2024년 국세청 간이세액표 데이터가 필요하다.
+
+- 770천원 ~ 10,000천원 구간
+- 가족수 1~11명별 세액
+- MNG에 이미 시더 존재 → API로 이관
+
+---
+
+## 6. 추가 생성 파일
+
+### 6.1 Phase 1
+
+| 파일 | 설명 |
+|------|------|
+| `app/Models/Tenants/IncomeTaxBracket.php` | 간이세액표 모델 |
+| `app/Http/Requests/V1/Payroll/BulkGenerateRequest.php` | 일괄 생성 요청 |
+| `app/Http/Requests/V1/Payroll/CopyFromPreviousRequest.php` | 전월 복사 요청 |
+
+### 6.2 Phase 3
+
+| 파일 | 설명 |
+|------|------|
+| `app/Mail/PayslipMail.php` | 급여명세서 Mailable |
+| `resources/views/emails/payslip.blade.php` | 급여명세서 PDF 뷰 |
+| `resources/views/emails/payslip-notification.blade.php` | 이메일 본문 |
+| `app/Exports/PayrollExport.php` | 엑셀 내보내기 |
+
+---
+
+## 7. 주의사항
+
+### 7.1 필수 준수
+
+- ✅ 마이그레이션은 API 프로젝트에서만 생성 (CLAUDE.md 규칙)
+- ✅ PDF 생성 시 Pretendard 폰트 + `ensureKoreanFont()` 적용 (폰트 정책)
+- ✅ 모든 응답 메시지는 i18n 키 사용 (`__('message.xxx')`)
+- ✅ `ApiResponse::handle()` 패턴 사용
+- ✅ FormRequest로 입력 검증
+
+### 7.2 MNG 코드 이식 시 변환 규칙
+
+| MNG 패턴 | API 패턴 |
+|----------|---------|
+| `auth()->id()` | `$this->apiUserId()` |
+| `session('tenant_id')` | `$this->tenantId()` |
+| 직접 JSON 응답 | `ApiResponse::success()` / `ApiResponse::handle()` |
+| 하드코딩 한글 메시지 | `__('message.payroll.xxx')` |
+| HTMX 부분 렌더링 | JSON 응답 전용 |
+| `Payroll::query()` | `Payroll::query()->forTenant($this->tenantId())` |
+
+### 7.3 Salary 모델과의 관계
+
+- `Payroll` = 상세 급여 관리 (세금/보험 자동 계산, MNG 연동)
+- `Salary` = React용 간소화 급여 현황 (별도 유지)
+- 두 모델은 독립적으로 운영하며, 추후 통합 여부 검토
+
+---
+
+## 8. 작업 순서 (권장)
+
+```
+Phase 1 (핵심 계산) ─────────────────────────────────────
+  1-6. IncomeTaxBracket 모델 생성
+  1-7. 간이세액표 마이그레이션/시딩 확인
+  1-1. calculateAmounts() 구현
+  1-2. calculateIncomeTax() 구현
+  1-3. 4대보험 계산 메서드 구현
+  1-4. applyDeductionOverrides() 구현
+  1-5. resolveFamilyCount() 구현
+  1-8. store()/update()에 자동 계산 적용
+  ─── 테스트: 급여 등록 → 자동 계산 검증 ───
+
+Phase 2 (상태 + 일괄) ──────────────────────────────────
+  2-5. Payroll 모델 상태 헬퍼 추가
+  2-1. unconfirm() 구현 + 라우트
+  2-2. unpay() 구현 + 라우트
+  2-3. bulkGenerate() 구현 + 라우트
+  2-4. copyFromPreviousMonth() 구현 + 라우트
+  ─── 테스트: 상태 전이, 일괄 생성 검증 ───
+
+Phase 3 (문서 + 내보내기) ──────────────────────────────
+  3-4. 급여명세서 Blade 뷰 생성
+  3-1. sendPayslip() PDF + 이메일 구현
+  3-2. generateJournalEntry() 전표 생성 구현
+  3-3. export() 엑셀 내보내기 구현
+  ─── 테스트: PDF 생성, 이메일 발송, 전표 검증 ───
+```
+
+---
+
+## 관련 문서
+
+- [급여관리 기능 문서](../features/finance/payroll.md) — MNG 급여관리 상세
+- [API 개발 규칙](../dev/standards/api-rules.md) — Service-First, FormRequest 패턴
+- [DB 스키마 — 인사](../system/database/hr.md) — payrolls 테이블 구조
+- [PDF 폰트 정책](../dev/standards/pdf-font-policy.md) — DomPDF 한글 폰트
+- [options 컬럼 정책](../dev/standards/options-column-policy.md) — JSON 확장 필드
+
+---
+
+**최종 업데이트**: 2026-03-11
diff --git a/presentations/email-policy-convert.cjs b/presentations/email-policy-convert.cjs
index 46890f9..59aec4e 100644
--- a/presentations/email-policy-convert.cjs
+++ b/presentations/email-policy-convert.cjs
@@ -1,1083 +1,1083 @@
-const path = require('path');
-module.paths.unshift(path.join(require('os').homedir(), '.claude/skills/pptx-skill/scripts/node_modules'));
-
-const PptxGenJS = require('pptxgenjs');
-
-async function main() {
-    const pres = new PptxGenJS();
-    pres.defineLayout({ name: 'CUSTOM_16x9', width: 10, height: 5.625 });
-    pres.layout = 'CUSTOM_16x9';
-
-    // === 컬러 팔레트 ===
-    const C = {
-        navy: '0f172a',
-        navyLight: '1e293b',
-        navyMid: '334155',
-        blue: '3b82f6',
-        blueLight: '60a5fa',
-        blueDark: '1d4ed8',
-        blueBg: '1e3a5f',
-        white: 'FFFFFF',
-        gray100: 'f1f5f9',
-        gray200: 'e2e8f0',
-        gray300: 'cbd5e1',
-        gray400: '94a3b8',
-        gray500: '64748b',
-        gray600: '475569',
-        gray700: '334155',
-        red: 'ef4444',
-        redBg: 'fef2f2',
-        redLight: 'fca5a5',
-        green: '22c55e',
-        greenBg: 'f0fdf4',
-        greenLight: '86efac',
-        amber: 'f59e0b',
-        amberBg: 'fffbeb',
-        purple: 'a855f7',
-        purpleBg: 'faf5ff',
-        cyan: '06b6d4',
-        cyanBg: 'ecfeff',
-    };
-
-    const biLogoPath = '/home/aweso/sam/docs/assets/bi/sam_bi_white.png';
-
-    // === 공통 푸터 함수 ===
-    function addFooter(slide, pageNum, totalPages) {
-        // 하단 라인
-        slide.addShape(pres.ShapeType.rect, {
-            x: 0.5, y: 5.15, w: 9, h: 0.01, fill: { color: C.navyMid }
-        });
-        slide.addText('SAM 이메일 정책 | (주)코드브릿지엑스', {
-            x: 0.5, y: 5.2, w: 7, h: 0.3,
-            fontSize: 7, color: C.gray500, fontFace: 'Arial'
-        });
-        slide.addText(`${pageNum} / ${totalPages}`, {
-            x: 7.5, y: 5.2, w: 2, h: 0.3,
-            fontSize: 7, color: C.gray500, align: 'right', fontFace: 'Arial'
-        });
-    }
-
-    // === 공통 페이지 헤더 ===
-    function addPageHeader(slide, title, subtitle) {
-        slide.background = { fill: C.white };
-        // 상단 네이비 바
-        slide.addShape(pres.ShapeType.rect, {
-            x: 0, y: 0, w: 10, h: 0.06, fill: { color: C.blue }
-        });
-        // 제목 액센트 바
-        slide.addShape(pres.ShapeType.rect, {
-            x: 0.5, y: 0.4, w: 0.06, h: 0.4, fill: { color: C.blue }
-        });
-        slide.addText(title, {
-            x: 0.72, y: 0.35, w: 6, h: 0.5,
-            fontSize: 20, bold: true, color: C.navy, fontFace: 'Arial'
-        });
-        if (subtitle) {
-            slide.addText(subtitle, {
-                x: 0.72, y: 0.8, w: 8, h: 0.3,
-                fontSize: 10, color: C.gray500, fontFace: 'Arial'
-            });
-        }
-    }
-
-    // === 넘버 서클 ===
-    function addNumberCircle(slide, num, x, y, color) {
-        slide.addShape(pres.ShapeType.ellipse, {
-            x, y, w: 0.35, h: 0.35, fill: { color: color || C.blue }
-        });
-        slide.addText(String(num), {
-            x, y, w: 0.35, h: 0.35,
-            fontSize: 12, bold: true, color: C.white,
-            align: 'center', valign: 'middle', fontFace: 'Arial'
-        });
-    }
-
-    const TOTAL = 12;
-
-    // ==============================
-    // 슬라이드 1: 표지
-    // ==============================
-    const s1 = pres.addSlide();
-    s1.background = { fill: C.navy };
-
-    // 상단 그라데이션 효과 (가상)
-    s1.addShape(pres.ShapeType.rect, {
-        x: 0, y: 0, w: 10, h: 2, fill: { color: C.navyLight }
-    });
-    s1.addShape(pres.ShapeType.rect, {
-        x: 0, y: 0, w: 10, h: 0.08, fill: { color: C.blue }
-    });
-
-    // BI 로고
-    s1.addImage({
-        path: biLogoPath,
-        x: 0.7, y: 0.4, w: 1.6, h: 0.7
-    });
-
-    // 메인 제목
-    s1.addText('멀티테넌시 이메일 정책', {
-        x: 0.7, y: 2.2, w: 8.5, h: 0.8,
-        fontSize: 36, bold: true, color: C.white, fontFace: 'Arial'
-    });
-    // 서브 제목
-    s1.addText('SAM Email System Architecture & Policy', {
-        x: 0.7, y: 2.95, w: 8.5, h: 0.5,
-        fontSize: 16, color: C.blueLight, fontFace: 'Arial'
-    });
-
-    // 구분선
-    s1.addShape(pres.ShapeType.rect, {
-        x: 0.7, y: 3.6, w: 2.5, h: 0.03, fill: { color: C.blue }
-    });
-
-    // 메타 정보
-    s1.addText([
-        { text: '2026-03-11', options: { fontSize: 11, color: C.gray400 } },
-        { text: '  |  ', options: { fontSize: 11, color: C.navyMid } },
-        { text: '개발팀 내부 공유', options: { fontSize: 11, color: C.gray400 } },
-    ], { x: 0.7, y: 3.85, w: 6, h: 0.4, fontFace: 'Arial' });
-
-    // 하단
-    s1.addText('(주)코드브릿지엑스', {
-        x: 0.7, y: 5.0, w: 5, h: 0.3,
-        fontSize: 9, color: C.gray500, fontFace: 'Arial'
-    });
-
-    // ==============================
-    // 슬라이드 2: 현재 문제점 (AS-IS)
-    // ==============================
-    const s2 = pres.addSlide();
-    addPageHeader(s2, '현재 문제점 (AS-IS)', '기존 이메일 시스템의 한계');
-
-    const problems = [
-        { icon: '1', title: '단일 SMTP 설정', desc: '.env에 고정된 Gmail SMTP\nGmail 일일 500건 제한에 전체 영향', color: C.red, bg: C.redBg },
-        { icon: '2', title: '단일 발신 주소', desc: 'develop@codebridge-x.com 하나로\n모든 테넌트 메일 발송', color: C.red, bg: C.redBg },
-        { icon: '3', title: '발송 기록 없음', desc: '메일 발송 이력 추적 불가\n장애 시 원인 파악 어려움', color: C.amber, bg: C.amberBg },
-        { icon: '4', title: 'Mailable 중복', desc: 'EsignRequestMail이\nAPI + MNG 양쪽에 존재', color: C.amber, bg: C.amberBg },
-        { icon: '5', title: '템플릿 하드코딩', desc: '테넌트별 로고/서명/컬러\n커스터마이징 불가', color: C.amber, bg: C.amberBg },
-        { icon: '6', title: 'Mail::to() 직접 호출', desc: 'TenantMailService 없이\n각 컨트롤러에서 직접 발송', color: C.purple, bg: C.purpleBg },
-    ];
-
-    problems.forEach((p, i) => {
-        const col = i % 3;
-        const row = Math.floor(i / 3);
-        const x = 0.5 + col * 3.1;
-        const y = 1.3 + row * 1.95;
-
-        // 카드 배경
-        s2.addShape(pres.ShapeType.roundRect, {
-            x, y, w: 2.9, h: 1.75, rectRadius: 0.1,
-            fill: { color: p.bg }, line: { color: p.color, width: 0.5, dashType: 'solid' }
-        });
-        // 넘버 원
-        addNumberCircle(s2, p.icon, x + 0.15, y + 0.15, p.color);
-        // 제목
-        s2.addText(p.title, {
-            x: x + 0.6, y: y + 0.15, w: 2.1, h: 0.35,
-            fontSize: 11, bold: true, color: p.color, fontFace: 'Arial'
-        });
-        // 설명
-        s2.addText(p.desc, {
-            x: x + 0.2, y: y + 0.6, w: 2.5, h: 0.9,
-            fontSize: 9, color: C.gray600, fontFace: 'Arial', lineSpacingMultiple: 1.3
-        });
-    });
-
-    addFooter(s2, 2, TOTAL);
-
-    // ==============================
-    // 슬라이드 3: 목표 아키텍처 (TO-BE)
-    // ==============================
-    const s3 = pres.addSlide();
-    addPageHeader(s3, '목표 아키텍처 (TO-BE)', '3-Layer 구조로 테넌트 격리, 브랜딩, 추적을 구현');
-
-    // Layer 1
-    s3.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 1.4, w: 9, h: 1.0, rectRadius: 0.12,
-        fill: { color: 'eff6ff' }, line: { color: C.blue, width: 1.5 }
-    });
-    s3.addText('Layer 1', {
-        x: 0.7, y: 1.45, w: 1.2, h: 0.3,
-        fontSize: 8, bold: true, color: C.white, fontFace: 'Arial'
-    });
-    s3.addShape(pres.ShapeType.roundRect, {
-        x: 0.7, y: 1.45, w: 0.7, h: 0.25, rectRadius: 0.04,
-        fill: { color: C.blue }
-    });
-    s3.addText('Layer 1', {
-        x: 0.7, y: 1.45, w: 0.7, h: 0.25,
-        fontSize: 8, bold: true, color: C.white, align: 'center', fontFace: 'Arial'
-    });
-    s3.addText('테넌트 메일 설정 (tenant_mail_configs)', {
-        x: 1.55, y: 1.45, w: 5, h: 0.3,
-        fontSize: 13, bold: true, color: C.blueDark, fontFace: 'Arial'
-    });
-    s3.addText('SMTP 설정  |  발신자 주소/이름  |  브랜딩 정보 (로고, 컬러, 서명)  |  Provider 선택', {
-        x: 0.9, y: 1.85, w: 8.2, h: 0.35,
-        fontSize: 9, color: C.gray600, fontFace: 'Arial'
-    });
-
-    // 화살표 1
-    s3.addText('▼', {
-        x: 4.5, y: 2.4, w: 1, h: 0.3,
-        fontSize: 16, color: C.blue, align: 'center', fontFace: 'Arial'
-    });
-
-    // Layer 2
-    s3.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 2.7, w: 9, h: 1.0, rectRadius: 0.12,
-        fill: { color: C.greenBg }, line: { color: C.green, width: 1.5 }
-    });
-    s3.addShape(pres.ShapeType.roundRect, {
-        x: 0.7, y: 2.75, w: 0.7, h: 0.25, rectRadius: 0.04,
-        fill: { color: C.green }
-    });
-    s3.addText('Layer 2', {
-        x: 0.7, y: 2.75, w: 0.7, h: 0.25,
-        fontSize: 8, bold: true, color: C.white, align: 'center', fontFace: 'Arial'
-    });
-    s3.addText('메일 발송 서비스 (TenantMailService)', {
-        x: 1.55, y: 2.75, w: 5, h: 0.3,
-        fontSize: 13, bold: true, color: '166534', fontFace: 'Arial'
-    });
-    s3.addText('테넌트 설정 자동 적용  |  큐/즉시 발송  |  Fallback 전략  |  쿼터 확인', {
-        x: 0.9, y: 3.15, w: 8.2, h: 0.35,
-        fontSize: 9, color: C.gray600, fontFace: 'Arial'
-    });
-
-    // 화살표 2
-    s3.addText('▼', {
-        x: 4.5, y: 3.7, w: 1, h: 0.3,
-        fontSize: 16, color: C.green, align: 'center', fontFace: 'Arial'
-    });
-
-    // Layer 3
-    s3.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 4.0, w: 9, h: 1.0, rectRadius: 0.12,
-        fill: { color: C.purpleBg }, line: { color: C.purple, width: 1.5 }
-    });
-    s3.addShape(pres.ShapeType.roundRect, {
-        x: 0.7, y: 4.05, w: 0.7, h: 0.25, rectRadius: 0.04,
-        fill: { color: C.purple }
-    });
-    s3.addText('Layer 3', {
-        x: 0.7, y: 4.05, w: 0.7, h: 0.25,
-        fontSize: 8, bold: true, color: C.white, align: 'center', fontFace: 'Arial'
-    });
-    s3.addText('발송 기록/추적 (mail_logs)', {
-        x: 1.55, y: 4.05, w: 5, h: 0.3,
-        fontSize: 13, bold: true, color: '7c3aed', fontFace: 'Arial'
-    });
-    s3.addText('발송 이력  |  상태 추적 (queued/sent/failed/bounced)  |  일일 쿼터 관리  |  감사 로그', {
-        x: 0.9, y: 4.45, w: 8.2, h: 0.35,
-        fontSize: 9, color: C.gray600, fontFace: 'Arial'
-    });
-
-    addFooter(s3, 3, TOTAL);
-
-    // ==============================
-    // 슬라이드 4: 테넌트별 메일 설정
-    // ==============================
-    const s4 = pres.addSlide();
-    addPageHeader(s4, '테넌트별 메일 설정', 'tenant_mail_configs 테이블 구조');
-
-    // 왼쪽: 테이블 구조
-    s4.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 1.3, w: 4.5, h: 3.7, rectRadius: 0.1,
-        fill: { color: C.navy }
-    });
-    s4.addText('tenant_mail_configs', {
-        x: 0.7, y: 1.4, w: 4, h: 0.35,
-        fontSize: 12, bold: true, color: C.blueLight, fontFace: 'Courier New'
-    });
-    // 구분선
-    s4.addShape(pres.ShapeType.rect, {
-        x: 0.7, y: 1.8, w: 4.1, h: 0.01, fill: { color: C.navyMid }
-    });
-
-    const fields = [
-        ['tenant_id', 'FK', '테넌트 ID'],
-        ['provider', 'ENUM', 'platform / smtp / ses / mailgun'],
-        ['from_address', 'VARCHAR', '발신 이메일 주소'],
-        ['from_name', 'VARCHAR', '발신자 표시명'],
-        ['reply_to', 'VARCHAR', '회신 주소 (선택)'],
-        ['is_verified', 'BOOL', '도메인 검증 여부'],
-        ['daily_limit', 'INT', '일일 발송 한도 (기본 500)'],
-        ['options', 'JSON', 'SMTP 설정, 브랜딩 정보'],
-    ];
-
-    fields.forEach((f, i) => {
-        const fy = 1.9 + i * 0.38;
-        s4.addText(f[0], {
-            x: 0.7, y: fy, w: 1.6, h: 0.3,
-            fontSize: 8, color: C.blueLight, fontFace: 'Courier New'
-        });
-        s4.addText(f[1], {
-            x: 2.35, y: fy, w: 0.75, h: 0.3,
-            fontSize: 7, color: C.gray400, fontFace: 'Arial'
-        });
-        s4.addText(f[2], {
-            x: 3.15, y: fy, w: 1.8, h: 0.3,
-            fontSize: 7, color: C.gray300, fontFace: 'Arial'
-        });
-    });
-
-    // 오른쪽: Provider 카드
-    const providers = [
-        { name: 'Platform', desc: 'SAM 기본 SMTP\n(설정 불필요)', color: C.blue, bg: 'eff6ff' },
-        { name: 'Custom SMTP', desc: '테넌트 자체\nSMTP 서버', color: C.green, bg: C.greenBg },
-        { name: 'Amazon SES', desc: 'AWS 대량 발송\n서비스', color: C.amber, bg: C.amberBg },
-        { name: 'Mailgun', desc: '이메일 API\n서비스', color: C.purple, bg: C.purpleBg },
-    ];
-
-    s4.addText('Provider 선택', {
-        x: 5.3, y: 1.3, w: 4, h: 0.35,
-        fontSize: 12, bold: true, color: C.navy, fontFace: 'Arial'
-    });
-
-    providers.forEach((p, i) => {
-        const py = 1.8 + i * 0.85;
-        s4.addShape(pres.ShapeType.roundRect, {
-            x: 5.3, y: py, w: 4.2, h: 0.7, rectRadius: 0.08,
-            fill: { color: p.bg }, line: { color: p.color, width: 0.5 }
-        });
-        s4.addShape(pres.ShapeType.ellipse, {
-            x: 5.5, y: py + 0.15, w: 0.4, h: 0.4, fill: { color: p.color }
-        });
-        s4.addText(p.name.charAt(0), {
-            x: 5.5, y: py + 0.15, w: 0.4, h: 0.4,
-            fontSize: 12, bold: true, color: C.white,
-            align: 'center', valign: 'middle', fontFace: 'Arial'
-        });
-        s4.addText(p.name, {
-            x: 6.1, y: py + 0.05, w: 2, h: 0.3,
-            fontSize: 10, bold: true, color: p.color, fontFace: 'Arial'
-        });
-        s4.addText(p.desc, {
-            x: 6.1, y: py + 0.3, w: 3.2, h: 0.35,
-            fontSize: 8, color: C.gray600, fontFace: 'Arial'
-        });
-    });
-
-    addFooter(s4, 4, TOTAL);
-
-    // ==============================
-    // 슬라이드 5: 발송 흐름
-    // ==============================
-    const s5 = pres.addSlide();
-    addPageHeader(s5, '발송 흐름', 'TenantMailService를 경유한 중앙 집중 발송');
-
-    // 흐름 다이어그램 - 세로 플로우
-    const flowSteps = [
-        { label: 'Controller / Service', sub: '메일 발송 요청', color: C.gray600, bg: C.gray100 },
-        { label: 'TenantMailService::send()', sub: '중앙 발송 서비스', color: C.blue, bg: 'eff6ff' },
-        { label: '테넌트 설정 조회', sub: 'tenant_mail_configs', color: C.blueDark, bg: 'dbeafe' },
-        { label: '쿼터 확인', sub: '일일 500건 한도 체크', color: C.amber, bg: C.amberBg },
-        { label: 'Mailer 동적 구성', sub: 'SMTP/SES/Mailgun 설정 적용', color: C.green, bg: C.greenBg },
-        { label: '발송 (sync / queue)', sub: 'OTP=즉시, 나머지=큐', color: C.purple, bg: C.purpleBg },
-        { label: 'mail_logs 기록', sub: 'status: queued → sent', color: C.cyan, bg: C.cyanBg },
-    ];
-
-    flowSteps.forEach((step, i) => {
-        const sy = 1.25 + i * 0.55;
-        // 연결 화살표
-        if (i > 0) {
-            s5.addText('▼', {
-                x: 2.1, y: sy - 0.2, w: 0.5, h: 0.2,
-                fontSize: 8, color: C.gray400, align: 'center', fontFace: 'Arial'
-            });
-        }
-        // 넘버
-        addNumberCircle(s5, i + 1, 0.5, sy + 0.04, step.color);
-        // 박스
-        s5.addShape(pres.ShapeType.roundRect, {
-            x: 1.0, y: sy, w: 3.7, h: 0.42, rectRadius: 0.06,
-            fill: { color: step.bg }, line: { color: step.color, width: 0.5 }
-        });
-        s5.addText(step.label, {
-            x: 1.15, y: sy, w: 2.2, h: 0.42,
-            fontSize: 9, bold: true, color: step.color, valign: 'middle', fontFace: 'Arial'
-        });
-        s5.addText(step.sub, {
-            x: 3.1, y: sy, w: 1.5, h: 0.42,
-            fontSize: 7, color: C.gray500, valign: 'middle', fontFace: 'Arial'
-        });
-    });
-
-    // 오른쪽: Fallback 전략
-    s5.addShape(pres.ShapeType.roundRect, {
-        x: 5.3, y: 1.25, w: 4.2, h: 3.6, rectRadius: 0.12,
-        fill: { color: C.navy }
-    });
-    s5.addText('Fallback 전략', {
-        x: 5.5, y: 1.35, w: 3.5, h: 0.35,
-        fontSize: 13, bold: true, color: C.white, fontFace: 'Arial'
-    });
-
-    const fallbackItems = [
-        { step: '1차', desc: '테넌트 자체 SMTP로 발송', status: '시도', color: C.blue },
-        { step: '성공', desc: 'mail_logs (status: sent)', status: '', color: C.green },
-        { step: '실패', desc: '플랫폼 기본 SMTP로 재시도', status: 'Fallback', color: C.amber },
-        { step: '성공', desc: 'mail_logs (fallback_used: true)', status: '', color: C.green },
-        { step: '실패', desc: 'mail_logs (status: failed)', status: '3회 재시도', color: C.red },
-    ];
-
-    fallbackItems.forEach((item, i) => {
-        const fy = 1.85 + i * 0.6;
-        // 연결선
-        if (i > 0) {
-            s5.addShape(pres.ShapeType.rect, {
-                x: 6.0, y: fy - 0.15, w: 0.01, h: 0.15, fill: { color: C.navyMid }
-            });
-        }
-        s5.addShape(pres.ShapeType.roundRect, {
-            x: 5.6, y: fy, w: 0.6, h: 0.35, rectRadius: 0.04,
-            fill: { color: item.color }
-        });
-        s5.addText(item.step, {
-            x: 5.6, y: fy, w: 0.6, h: 0.35,
-            fontSize: 7, bold: true, color: C.white,
-            align: 'center', valign: 'middle', fontFace: 'Arial'
-        });
-        s5.addText(item.desc, {
-            x: 6.35, y: fy, w: 2.5, h: 0.35,
-            fontSize: 8, color: C.gray300, valign: 'middle', fontFace: 'Arial'
-        });
-        if (item.status) {
-            s5.addText(item.status, {
-                x: 8.7, y: fy, w: 0.7, h: 0.35,
-                fontSize: 6, color: item.color, valign: 'middle', fontFace: 'Arial'
-            });
-        }
-    });
-
-    addFooter(s5, 5, TOTAL);
-
-    // ==============================
-    // 슬라이드 6: 발송 기록 (mail_logs)
-    // ==============================
-    const s6 = pres.addSlide();
-    addPageHeader(s6, '발송 기록 (mail_logs)', '모든 발송을 기록하여 추적/감사/통계 지원');
-
-    // 왼쪽: 테이블 구조
-    s6.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 1.3, w: 4.5, h: 3.7, rectRadius: 0.1,
-        fill: { color: C.navy }
-    });
-    s6.addText('mail_logs', {
-        x: 0.7, y: 1.4, w: 3, h: 0.35,
-        fontSize: 12, bold: true, color: C.blueLight, fontFace: 'Courier New'
-    });
-    s6.addShape(pres.ShapeType.rect, {
-        x: 0.7, y: 1.8, w: 4.1, h: 0.01, fill: { color: C.navyMid }
-    });
-
-    const logFields = [
-        ['tenant_id', '테넌트 ID'],
-        ['mailable_type', 'Mailable 클래스명'],
-        ['to_address', '수신자 이메일'],
-        ['from_address', '실제 발신 주소'],
-        ['subject', '메일 제목'],
-        ['status', 'queued / sent / failed / bounced'],
-        ['sent_at', '발송 시각'],
-        ['options', '에러메시지, 재시도횟수, 관련모델'],
-    ];
-
-    logFields.forEach((f, i) => {
-        const fy = 1.9 + i * 0.38;
-        s6.addText(f[0], {
-            x: 0.7, y: fy, w: 1.6, h: 0.3,
-            fontSize: 8, color: C.blueLight, fontFace: 'Courier New'
-        });
-        s6.addText(f[1], {
-            x: 2.4, y: fy, w: 2.4, h: 0.3,
-            fontSize: 8, color: C.gray300, fontFace: 'Arial'
-        });
-    });
-
-    // 오른쪽: 상태 흐름 + 보안
-    s6.addText('상태 흐름', {
-        x: 5.3, y: 1.3, w: 3, h: 0.35,
-        fontSize: 12, bold: true, color: C.navy, fontFace: 'Arial'
-    });
-
-    const statuses = [
-        { name: 'queued', desc: '큐에 등록됨', color: C.blue, bg: 'eff6ff' },
-        { name: 'sent', desc: '발송 완료', color: C.green, bg: C.greenBg },
-        { name: 'failed', desc: '발송 실패', color: C.red, bg: C.redBg },
-        { name: 'bounced', desc: '수신 거부/반송', color: C.amber, bg: C.amberBg },
-    ];
-
-    statuses.forEach((st, i) => {
-        const sy = 1.8 + i * 0.55;
-        s6.addShape(pres.ShapeType.roundRect, {
-            x: 5.3, y: sy, w: 4.2, h: 0.42, rectRadius: 0.06,
-            fill: { color: st.bg }, line: { color: st.color, width: 0.5 }
-        });
-        s6.addShape(pres.ShapeType.ellipse, {
-            x: 5.45, y: sy + 0.08, w: 0.26, h: 0.26, fill: { color: st.color }
-        });
-        s6.addText(st.name, {
-            x: 5.85, y: sy, w: 1.2, h: 0.42,
-            fontSize: 9, bold: true, color: st.color, valign: 'middle', fontFace: 'Courier New'
-        });
-        s6.addText(st.desc, {
-            x: 7.2, y: sy, w: 2, h: 0.42,
-            fontSize: 9, color: C.gray600, valign: 'middle', fontFace: 'Arial'
-        });
-    });
-
-    // 보안 주의사항
-    s6.addShape(pres.ShapeType.roundRect, {
-        x: 5.3, y: 4.15, w: 4.2, h: 0.8, rectRadius: 0.08,
-        fill: { color: C.redBg }, line: { color: C.red, width: 0.5 }
-    });
-    s6.addText('개인정보 보호', {
-        x: 5.5, y: 4.2, w: 3, h: 0.25,
-        fontSize: 9, bold: true, color: C.red, fontFace: 'Arial'
-    });
-    s6.addText('mail_logs에 메일 본문(body) 저장 금지\n메타데이터(제목, 수신자, 상태)만 기록', {
-        x: 5.5, y: 4.45, w: 3.8, h: 0.45,
-        fontSize: 8, color: C.gray600, fontFace: 'Arial', lineSpacingMultiple: 1.3
-    });
-
-    addFooter(s6, 6, TOTAL);
-
-    // ==============================
-    // 슬라이드 7: 메일 타입 정리
-    // ==============================
-    const s7 = pres.addSlide();
-    addPageHeader(s7, '메일 타입 정리', '5개 Mailable + sync/queue 구분');
-
-    const mailTypes = [
-        { name: 'EsignRequestMail', cat: '전자계약', trigger: '서명 요청', mode: 'queue', color: C.blue, modeColor: C.green },
-        { name: 'EsignOtpMail', cat: '전자계약', trigger: 'OTP 인증', mode: 'sync', color: C.blue, modeColor: C.red },
-        { name: 'EsignCompletedMail', cat: '전자계약', trigger: '서명 완료', mode: 'queue', color: C.blue, modeColor: C.green },
-        { name: 'UserPasswordMail', cat: '인증', trigger: '계정/비번 초기화', mode: 'sync', color: C.purple, modeColor: C.red },
-        { name: 'PayslipMail', cat: '급여', trigger: '급여명세서 발송', mode: 'queue', color: C.amber, modeColor: C.green },
-    ];
-
-    // 헤더 행
-    s7.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 1.3, w: 9, h: 0.45, rectRadius: 0.06,
-        fill: { color: C.navy }
-    });
-    const headers = [
-        { text: 'Mailable', x: 0.7, w: 2.5 },
-        { text: '카테고리', x: 3.3, w: 1.2 },
-        { text: '트리거', x: 4.6, w: 1.8 },
-        { text: '발송 모드', x: 6.5, w: 1.0 },
-        { text: '사유', x: 7.6, w: 1.8 },
-    ];
-    headers.forEach(h => {
-        s7.addText(h.text, {
-            x: h.x, y: 1.3, w: h.w, h: 0.45,
-            fontSize: 9, bold: true, color: C.white,
-            valign: 'middle', fontFace: 'Arial'
-        });
-    });
-
-    mailTypes.forEach((mt, i) => {
-        const ry = 1.85 + i * 0.55;
-        // 행 배경 (짝수 행 약간 다르게)
-        s7.addShape(pres.ShapeType.roundRect, {
-            x: 0.5, y: ry, w: 9, h: 0.45, rectRadius: 0.06,
-            fill: { color: i % 2 === 0 ? C.gray100 : C.white },
-            line: { color: C.gray200, width: 0.3 }
-        });
-        s7.addText(mt.name, {
-            x: 0.7, y: ry, w: 2.5, h: 0.45,
-            fontSize: 9, bold: true, color: C.navy, valign: 'middle', fontFace: 'Courier New'
-        });
-        // 카테고리 배지
-        s7.addShape(pres.ShapeType.roundRect, {
-            x: 3.3, y: ry + 0.08, w: 0.9, h: 0.28, rectRadius: 0.04,
-            fill: { color: mt.color }
-        });
-        s7.addText(mt.cat, {
-            x: 3.3, y: ry + 0.08, w: 0.9, h: 0.28,
-            fontSize: 7, bold: true, color: C.white,
-            align: 'center', valign: 'middle', fontFace: 'Arial'
-        });
-        s7.addText(mt.trigger, {
-            x: 4.6, y: ry, w: 1.8, h: 0.45,
-            fontSize: 9, color: C.gray600, valign: 'middle', fontFace: 'Arial'
-        });
-        // 모드 배지
-        s7.addShape(pres.ShapeType.roundRect, {
-            x: 6.55, y: ry + 0.08, w: 0.7, h: 0.28, rectRadius: 0.04,
-            fill: { color: mt.modeColor }
-        });
-        s7.addText(mt.mode, {
-            x: 6.55, y: ry + 0.08, w: 0.7, h: 0.28,
-            fontSize: 7, bold: true, color: C.white,
-            align: 'center', valign: 'middle', fontFace: 'Arial'
-        });
-        s7.addText(mt.mode === 'sync' ? '시간 민감 (즉시)' : '비동기 발송 가능', {
-            x: 7.6, y: ry, w: 1.8, h: 0.45,
-            fontSize: 8, color: C.gray500, valign: 'middle', fontFace: 'Arial'
-        });
-    });
-
-    // 하단 설명
-    s7.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 4.5, w: 4.3, h: 0.55, rectRadius: 0.06,
-        fill: { color: C.redBg }, line: { color: C.red, width: 0.5 }
-    });
-    s7.addText([
-        { text: 'sync', options: { bold: true, color: C.red, fontSize: 9 } },
-        { text: ' = Mail::send() 즉시 발송 (OTP, 비밀번호)', options: { color: C.gray600, fontSize: 8 } }
-    ], { x: 0.7, y: 4.5, w: 4, h: 0.55, valign: 'middle', fontFace: 'Arial' });
-
-    s7.addShape(pres.ShapeType.roundRect, {
-        x: 5.1, y: 4.5, w: 4.4, h: 0.55, rectRadius: 0.06,
-        fill: { color: C.greenBg }, line: { color: C.green, width: 0.5 }
-    });
-    s7.addText([
-        { text: 'queue', options: { bold: true, color: C.green, fontSize: 9 } },
-        { text: ' = Mail::queue() Supervisor 큐 워커 처리', options: { color: C.gray600, fontSize: 8 } }
-    ], { x: 5.3, y: 4.5, w: 4, h: 0.55, valign: 'middle', fontFace: 'Arial' });
-
-    addFooter(s7, 7, TOTAL);
-
-    // ==============================
-    // 슬라이드 8: 템플릿 브랜딩
-    // ==============================
-    const s8 = pres.addSlide();
-    addPageHeader(s8, '템플릿 브랜딩', '테넌트별 로고, 컬러, 서명 커스터마이징');
-
-    // 이메일 레이아웃 시각화
-    // 외곽 (이메일 프레임)
-    s8.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 1.3, w: 4.5, h: 3.8, rectRadius: 0.12,
-        fill: { color: C.white }, line: { color: C.gray300, width: 1 }
-    });
-
-    // 헤더 영역
-    s8.addShape(pres.ShapeType.rect, {
-        x: 0.5, y: 1.3, w: 4.5, h: 0.8,
-        fill: { color: 'eff6ff' }
-    });
-    s8.addShape(pres.ShapeType.roundRect, {
-        x: 0.8, y: 1.45, w: 0.8, h: 0.5, rectRadius: 0.05,
-        fill: { color: C.blue }
-    });
-    s8.addText('LOGO', {
-        x: 0.8, y: 1.45, w: 0.8, h: 0.5,
-        fontSize: 8, bold: true, color: C.white,
-        align: 'center', valign: 'middle', fontFace: 'Arial'
-    });
-    s8.addText('{{ 테넌트명 }}', {
-        x: 1.8, y: 1.45, w: 2.5, h: 0.5,
-        fontSize: 11, bold: true, color: C.navy, valign: 'middle', fontFace: 'Arial'
-    });
-
-    // 본문 영역
-    s8.addText('@yield(\'content\')', {
-        x: 0.8, y: 2.3, w: 3.9, h: 0.35,
-        fontSize: 9, color: C.blue, fontFace: 'Courier New'
-    });
-    s8.addShape(pres.ShapeType.rect, {
-        x: 0.8, y: 2.7, w: 3.9, h: 0.15, fill: { color: C.gray200 }
-    });
-    s8.addShape(pres.ShapeType.rect, {
-        x: 0.8, y: 2.95, w: 3.0, h: 0.12, fill: { color: C.gray200 }
-    });
-    s8.addShape(pres.ShapeType.rect, {
-        x: 0.8, y: 3.15, w: 3.5, h: 0.12, fill: { color: C.gray200 }
-    });
-    s8.addText('(각 Mailable에서 제공하는 본문)', {
-        x: 0.8, y: 3.4, w: 3.9, h: 0.3,
-        fontSize: 7, italic: true, color: C.gray400, fontFace: 'Arial'
-    });
-
-    // 푸터 영역
-    s8.addShape(pres.ShapeType.rect, {
-        x: 0.5, y: 4.2, w: 4.5, h: 0.01, fill: { color: C.gray300 }
-    });
-    s8.addText('{{ 회사명 }} | {{ 주소 }} | {{ 연락처 }}', {
-        x: 0.8, y: 4.3, w: 3.9, h: 0.25,
-        fontSize: 7, color: C.gray500, align: 'center', fontFace: 'Arial'
-    });
-    s8.addText('"SAM 시스템에서 발송된 메일입니다"', {
-        x: 0.8, y: 4.55, w: 3.9, h: 0.25,
-        fontSize: 7, italic: true, color: C.gray400, align: 'center', fontFace: 'Arial'
-    });
-
-    // 라벨
-    // 화살표 + 라벨
-    s8.addText('헤더 ─', { x: 4.1, y: 1.55, w: 1, h: 0.3, fontSize: 8, color: C.blue, align: 'right', fontFace: 'Arial' });
-    s8.addText('본문 ─', { x: 4.1, y: 2.9, w: 1, h: 0.3, fontSize: 8, color: C.blue, align: 'right', fontFace: 'Arial' });
-    s8.addText('푸터 ─', { x: 4.1, y: 4.35, w: 1, h: 0.3, fontSize: 8, color: C.blue, align: 'right', fontFace: 'Arial' });
-
-    // 오른쪽: 브랜딩 요소 카드
-    s8.addText('커스터마이징 요소', {
-        x: 5.3, y: 1.3, w: 4, h: 0.35,
-        fontSize: 12, bold: true, color: C.navy, fontFace: 'Arial'
-    });
-
-    const brandItems = [
-        { icon: 'IMG', label: '로고 이미지', key: 'options.branding.logo_url', def: 'SAM BI 로고' },
-        { icon: 'Co.', label: '회사명', key: 'options.branding.company_name', def: '(주)코드브릿지엑스' },
-        { icon: 'Adr', label: '주소', key: 'options.branding.company_address', def: '(없음)' },
-        { icon: 'Tel', label: '연락처', key: 'options.branding.company_phone', def: '(없음)' },
-        { icon: 'CLR', label: '테마 컬러', key: 'options.branding.primary_color', def: '#1a56db' },
-        { icon: 'Txt', label: '푸터 문구', key: 'options.branding.footer_text', def: 'SAM 시스템에서...' },
-    ];
-
-    brandItems.forEach((bi, i) => {
-        const by = 1.8 + i * 0.52;
-        s8.addShape(pres.ShapeType.roundRect, {
-            x: 5.3, y: by, w: 4.2, h: 0.42, rectRadius: 0.06,
-            fill: { color: C.gray100 }
-        });
-        s8.addShape(pres.ShapeType.roundRect, {
-            x: 5.4, y: by + 0.06, w: 0.45, h: 0.3, rectRadius: 0.04,
-            fill: { color: C.blue }
-        });
-        s8.addText(bi.icon, {
-            x: 5.4, y: by + 0.06, w: 0.45, h: 0.3,
-            fontSize: 7, bold: true, color: C.white,
-            align: 'center', valign: 'middle', fontFace: 'Arial'
-        });
-        s8.addText(bi.label, {
-            x: 5.95, y: by, w: 1.2, h: 0.42,
-            fontSize: 9, bold: true, color: C.navy, valign: 'middle', fontFace: 'Arial'
-        });
-        s8.addText(bi.def, {
-            x: 7.3, y: by, w: 2, h: 0.42,
-            fontSize: 7, color: C.gray500, valign: 'middle', fontFace: 'Arial'
-        });
-    });
-
-    addFooter(s8, 8, TOTAL);
-
-    // ==============================
-    // 슬라이드 9: 코드 전환 예시
-    // ==============================
-    const s9 = pres.addSlide();
-    addPageHeader(s9, '코드 전환 예시', 'Before (직접 발송) → After (서비스 경유)');
-
-    // Before 코드
-    s9.addText('BEFORE (현재)', {
-        x: 0.5, y: 1.3, w: 4.3, h: 0.35,
-        fontSize: 11, bold: true, color: C.red, fontFace: 'Arial'
-    });
-    s9.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 1.7, w: 4.3, h: 1.6, rectRadius: 0.1,
-        fill: { color: C.navy }
-    });
-    s9.addText([
-        { text: '// 컨트롤러에서 직접 발송\n', options: { color: C.gray500, fontSize: 8 } },
-        { text: 'Mail', options: { color: C.blueLight, fontSize: 9, bold: true } },
-        { text: '::', options: { color: C.gray400, fontSize: 9 } },
-        { text: 'to', options: { color: C.green, fontSize: 9 } },
-        { text: '($signer->email)\n', options: { color: C.gray300, fontSize: 9 } },
-        { text: '  ->', options: { color: C.gray400, fontSize: 9 } },
-        { text: 'send', options: { color: C.green, fontSize: 9 } },
-        { text: '(\n    ', options: { color: C.gray400, fontSize: 9 } },
-        { text: 'new ', options: { color: C.purple, fontSize: 9 } },
-        { text: 'EsignRequestMail', options: { color: C.amber, fontSize: 9 } },
-        { text: '(...)\n  );', options: { color: C.gray300, fontSize: 9 } },
-    ], { x: 0.7, y: 1.8, w: 3.9, h: 1.4, fontFace: 'Courier New', lineSpacingMultiple: 1.4 });
-
-    // 문제점
-    s9.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 3.45, w: 4.3, h: 0.7, rectRadius: 0.06,
-        fill: { color: C.redBg }, line: { color: C.red, width: 0.5 }
-    });
-    s9.addText([
-        { text: 'X ', options: { bold: true, color: C.red, fontSize: 8 } },
-        { text: '항상 .env SMTP 사용\n', options: { color: C.gray600, fontSize: 8 } },
-        { text: 'X ', options: { bold: true, color: C.red, fontSize: 8 } },
-        { text: '발송 기록 없음 / 쿼터 확인 없음', options: { color: C.gray600, fontSize: 8 } },
-    ], { x: 0.7, y: 3.5, w: 3.9, h: 0.6, fontFace: 'Arial', lineSpacingMultiple: 1.3 });
-
-    // 화살표
-    s9.addText('>>>', {
-        x: 4.5, y: 2.2, w: 1, h: 0.5,
-        fontSize: 20, bold: true, color: C.blue, align: 'center', fontFace: 'Arial'
-    });
-
-    // After 코드
-    s9.addText('AFTER (전환 후)', {
-        x: 5.2, y: 1.3, w: 4.3, h: 0.35,
-        fontSize: 11, bold: true, color: C.green, fontFace: 'Arial'
-    });
-    s9.addShape(pres.ShapeType.roundRect, {
-        x: 5.2, y: 1.7, w: 4.3, h: 1.6, rectRadius: 0.1,
-        fill: { color: C.navy }
-    });
-    s9.addText([
-        { text: '// TenantMailService 경유\n', options: { color: C.gray500, fontSize: 8 } },
-        { text: 'app', options: { color: C.blueLight, fontSize: 9 } },
-        { text: '(TenantMailService', options: { color: C.amber, fontSize: 9 } },
-        { text: '::class)\n', options: { color: C.gray300, fontSize: 9 } },
-        { text: '  ->', options: { color: C.gray400, fontSize: 9 } },
-        { text: 'send', options: { color: C.green, fontSize: 9, bold: true } },
-        { text: '(\n', options: { color: C.gray400, fontSize: 9 } },
-        { text: '    mailable: ', options: { color: C.purple, fontSize: 8 } },
-        { text: 'new EsignRequestMail(...),\n', options: { color: C.gray300, fontSize: 8 } },
-        { text: '    to: ', options: { color: C.purple, fontSize: 8 } },
-        { text: '$signer->email\n  );', options: { color: C.gray300, fontSize: 8 } },
-    ], { x: 5.4, y: 1.8, w: 3.9, h: 1.4, fontFace: 'Courier New', lineSpacingMultiple: 1.4 });
-
-    // 장점
-    s9.addShape(pres.ShapeType.roundRect, {
-        x: 5.2, y: 3.45, w: 4.3, h: 0.7, rectRadius: 0.06,
-        fill: { color: C.greenBg }, line: { color: C.green, width: 0.5 }
-    });
-    s9.addText([
-        { text: 'O ', options: { bold: true, color: C.green, fontSize: 8 } },
-        { text: '테넌트 SMTP 자동 적용 + 브랜딩 주입\n', options: { color: C.gray600, fontSize: 8 } },
-        { text: 'O ', options: { bold: true, color: C.green, fontSize: 8 } },
-        { text: 'mail_logs 자동 기록 + 쿼터 확인', options: { color: C.gray600, fontSize: 8 } },
-    ], { x: 5.4, y: 3.5, w: 3.9, h: 0.6, fontFace: 'Arial', lineSpacingMultiple: 1.3 });
-
-    // 하단 주의사항
-    s9.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 4.35, w: 9, h: 0.65, rectRadius: 0.08,
-        fill: { color: C.amberBg }, line: { color: C.amber, width: 0.5 }
-    });
-    s9.addText([
-        { text: 'tenantId 자동 감지: ', options: { bold: true, color: C.amber, fontSize: 9 } },
-        { text: 'TenantScope와 동일하게 세션/헤더에서 tenant_id를 자동 추출합니다. 명시적 전달도 가능합니다.', options: { color: C.gray600, fontSize: 9 } },
-    ], { x: 0.7, y: 4.4, w: 8.6, h: 0.55, valign: 'middle', fontFace: 'Arial' });
-
-    addFooter(s9, 9, TOTAL);
-
-    // ==============================
-    // 슬라이드 10: 보안 규칙
-    // ==============================
-    const s10 = pres.addSlide();
-    addPageHeader(s10, '보안 규칙', 'SMTP 자격증명, 개인정보, 테넌트 격리');
-
-    // 필수 준수
-    s10.addText('필수 준수 사항', {
-        x: 0.5, y: 1.25, w: 4.3, h: 0.35,
-        fontSize: 12, bold: true, color: C.green, fontFace: 'Arial'
-    });
-
-    const mustDo = [
-        'SMTP 비밀번호는 encrypt()로 암호화 저장',
-        'mail_logs에 메일 본문 저장 금지 (메타데이터만)',
-        '급여명세서 등 민감 메일은 related_model/related_id만 기록',
-        'tenant_mail_configs 조회 시 TenantScope 자동 적용',
-        'API 응답에 SMTP 비밀번호 노출 금지 ($hidden 처리)',
-    ];
-
-    mustDo.forEach((item, i) => {
-        const iy = 1.7 + i * 0.48;
-        s10.addShape(pres.ShapeType.roundRect, {
-            x: 0.5, y: iy, w: 4.3, h: 0.38, rectRadius: 0.06,
-            fill: { color: C.greenBg }
-        });
-        s10.addText([
-            { text: 'O  ', options: { bold: true, color: C.green, fontSize: 10 } },
-            { text: item, options: { color: C.gray700, fontSize: 8 } },
-        ], { x: 0.7, y: iy, w: 3.9, h: 0.38, valign: 'middle', fontFace: 'Arial' });
-    });
-
-    // 금지 사항
-    s10.addText('금지 사항', {
-        x: 5.2, y: 1.25, w: 4.3, h: 0.35,
-        fontSize: 12, bold: true, color: C.red, fontFace: 'Arial'
-    });
-
-    const mustNot = [
-        'Mail::to() 직접 호출 (TenantMailService 사용)',
-        '.env SMTP에 운영 크리덴셜 하드코딩',
-        '타 테넌트 mail_logs 조회 (TenantScope로 방지)',
-        '이메일 본문에 비밀번호 평문 포함 (임시비번 제외)',
-    ];
-
-    mustNot.forEach((item, i) => {
-        const iy = 1.7 + i * 0.48;
-        s10.addShape(pres.ShapeType.roundRect, {
-            x: 5.2, y: iy, w: 4.3, h: 0.38, rectRadius: 0.06,
-            fill: { color: C.redBg }
-        });
-        s10.addText([
-            { text: 'X  ', options: { bold: true, color: C.red, fontSize: 10 } },
-            { text: item, options: { color: C.gray700, fontSize: 8 } },
-        ], { x: 5.4, y: iy, w: 3.9, h: 0.38, valign: 'middle', fontFace: 'Arial' });
-    });
-
-    // 하단: 암호화 흐름
-    s10.addShape(pres.ShapeType.roundRect, {
-        x: 0.5, y: 4.1, w: 9, h: 0.9, rectRadius: 0.1,
-        fill: { color: C.navy }
-    });
-    s10.addText('SMTP 자격증명 암호화 흐름', {
-        x: 0.7, y: 4.15, w: 5, h: 0.3,
-        fontSize: 10, bold: true, color: C.blueLight, fontFace: 'Arial'
-    });
-    s10.addText([
-        { text: '저장: ', options: { color: C.gray400, fontSize: 9 } },
-        { text: 'encrypt($password)', options: { color: C.green, fontSize: 9, bold: true } },
-        { text: ' → DB에 암호화된 문자열 저장     ', options: { color: C.gray400, fontSize: 9 } },
-        { text: '조회: ', options: { color: C.gray400, fontSize: 9 } },
-        { text: 'decrypt($encrypted)', options: { color: C.amber, fontSize: 9, bold: true } },
-        { text: ' → SMTP 설정 시 복호화 사용', options: { color: C.gray400, fontSize: 9 } },
-    ], { x: 0.7, y: 4.5, w: 8.6, h: 0.4, fontFace: 'Courier New' });
-
-    addFooter(s10, 10, TOTAL);
-
-    // ==============================
-    // 슬라이드 11: 구현 로드맵
-    // ==============================
-    const s11 = pres.addSlide();
-    addPageHeader(s11, '구현 로드맵', '4단계 점진적 구현 계획');
-
-    const phases = [
-        {
-            num: '1', title: '기반 구축', priority: '필수',
-            color: C.blue, bg: 'eff6ff', prColor: C.red,
-            items: [
-                'tenant_mail_configs 마이그레이션',
-                'mail_logs 마이그레이션',
-                'TenantMailService 생성',
-                'TenantMailConfig / MailLog 모델',
-            ]
-        },
-        {
-            num: '2', title: '기존 전환', priority: '필수',
-            color: C.green, bg: C.greenBg, prColor: C.red,
-            items: [
-                '5개 Mailable → TenantMailService 경유',
-                'API EsignRequestMail 중복 제거',
-                'sync/queue 모드 적용',
-                'Fallback 전략 구현',
-            ]
-        },
-        {
-            num: '3', title: '브랜딩', priority: '중요',
-            color: C.amber, bg: C.amberBg, prColor: C.amber,
-            items: [
-                '공통 레이아웃 Blade 생성',
-                '테넌트별 로고/컬러/서명 적용',
-                'MNG 메일 설정 관리 화면',
-                '도메인 검증 가이드',
-            ]
-        },
-        {
-            num: '4', title: '고급 기능', priority: '권장',
-            color: C.purple, bg: C.purpleBg, prColor: C.green,
-            items: [
-                '실패 재시도 (queue retry)',
-                '바운스 처리',
-                '발송 통계 대시보드',
-                'Amazon SES / Mailgun 연동',
-            ]
-        },
-    ];
-
-    phases.forEach((phase, i) => {
-        const px = 0.5 + i * 2.3;
-        // 카드 배경
-        s11.addShape(pres.ShapeType.roundRect, {
-            x: px, y: 1.3, w: 2.1, h: 3.6, rectRadius: 0.1,
-            fill: { color: phase.bg }, line: { color: phase.color, width: 1 }
-        });
-        // Phase 넘버
-        s11.addShape(pres.ShapeType.ellipse, {
-            x: px + 0.15, y: 1.4, w: 0.45, h: 0.45,
-            fill: { color: phase.color }
-        });
-        s11.addText(phase.num, {
-            x: px + 0.15, y: 1.4, w: 0.45, h: 0.45,
-            fontSize: 16, bold: true, color: C.white,
-            align: 'center', valign: 'middle', fontFace: 'Arial'
-        });
-        // 제목
-        s11.addText(phase.title, {
-            x: px + 0.7, y: 1.42, w: 1.2, h: 0.4,
-            fontSize: 13, bold: true, color: phase.color, fontFace: 'Arial'
-        });
-        // 우선순위 배지
-        s11.addShape(pres.ShapeType.roundRect, {
-            x: px + 0.15, y: 1.95, w: 0.65, h: 0.22, rectRadius: 0.04,
-            fill: { color: phase.prColor }
-        });
-        s11.addText(phase.priority, {
-            x: px + 0.15, y: 1.95, w: 0.65, h: 0.22,
-            fontSize: 7, bold: true, color: C.white,
-            align: 'center', valign: 'middle', fontFace: 'Arial'
-        });
-
-        // 항목들
-        phase.items.forEach((item, j) => {
-            const iy = 2.35 + j * 0.58;
-            s11.addShape(pres.ShapeType.roundRect, {
-                x: px + 0.1, y: iy, w: 1.9, h: 0.48, rectRadius: 0.06,
-                fill: { color: C.white }
-            });
-            s11.addText(item, {
-                x: px + 0.2, y: iy, w: 1.7, h: 0.48,
-                fontSize: 7.5, color: C.gray700, valign: 'middle', fontFace: 'Arial'
-            });
-        });
-
-        // 화살표 (마지막 제외)
-        if (i < 3) {
-            s11.addText('>', {
-                x: px + 2.1, y: 2.8, w: 0.2, h: 0.4,
-                fontSize: 16, bold: true, color: C.gray400,
-                align: 'center', valign: 'middle', fontFace: 'Arial'
-            });
-        }
-    });
-
-    addFooter(s11, 11, TOTAL);
-
-    // ==============================
-    // 슬라이드 12: Q&A
-    // ==============================
-    const s12 = pres.addSlide();
-    s12.background = { fill: C.navy };
-    s12.addShape(pres.ShapeType.rect, {
-        x: 0, y: 0, w: 10, h: 0.08, fill: { color: C.blue }
-    });
-
-    // BI 로고
-    s12.addImage({
-        path: biLogoPath,
-        x: 4.0, y: 1.2, w: 2.0, h: 0.85
-    });
-
-    s12.addText('Q & A', {
-        x: 1, y: 2.3, w: 8, h: 0.8,
-        fontSize: 42, bold: true, color: C.white,
-        align: 'center', fontFace: 'Arial'
-    });
-
-    s12.addText('질문 및 논의 사항을 공유해 주세요', {
-        x: 1, y: 3.2, w: 8, h: 0.5,
-        fontSize: 14, color: C.gray400,
-        align: 'center', fontFace: 'Arial'
-    });
-
-    // 구분선
-    s12.addShape(pres.ShapeType.rect, {
-        x: 3.5, y: 3.9, w: 3, h: 0.03, fill: { color: C.navyMid }
-    });
-
-    // 참조 문서
-    s12.addText([
-        { text: '기술 문서: ', options: { color: C.gray500, fontSize: 9 } },
-        { text: 'docs/dev/standards/email-policy.md', options: { color: C.blueLight, fontSize: 9 } },
-    ], { x: 1, y: 4.2, w: 8, h: 0.3, align: 'center', fontFace: 'Arial' });
-
-    s12.addText('(주)코드브릿지엑스', {
-        x: 1, y: 4.8, w: 8, h: 0.3,
-        fontSize: 9, color: C.gray500,
-        align: 'center', fontFace: 'Arial'
-    });
-
-    // === 저장 ===
-    const outputPath = '/home/aweso/sam/docs/presentations/sam-email-policy.pptx';
-    await pres.writeFile({ fileName: outputPath });
-    console.log('PPTX created:', outputPath);
-}
-
-main().catch(console.error);
+const path = require('path');
+module.paths.unshift(path.join(require('os').homedir(), '.claude/skills/pptx-skill/scripts/node_modules'));
+
+const PptxGenJS = require('pptxgenjs');
+
+async function main() {
+    const pres = new PptxGenJS();
+    pres.defineLayout({ name: 'CUSTOM_16x9', width: 10, height: 5.625 });
+    pres.layout = 'CUSTOM_16x9';
+
+    // === 컬러 팔레트 ===
+    const C = {
+        navy: '0f172a',
+        navyLight: '1e293b',
+        navyMid: '334155',
+        blue: '3b82f6',
+        blueLight: '60a5fa',
+        blueDark: '1d4ed8',
+        blueBg: '1e3a5f',
+        white: 'FFFFFF',
+        gray100: 'f1f5f9',
+        gray200: 'e2e8f0',
+        gray300: 'cbd5e1',
+        gray400: '94a3b8',
+        gray500: '64748b',
+        gray600: '475569',
+        gray700: '334155',
+        red: 'ef4444',
+        redBg: 'fef2f2',
+        redLight: 'fca5a5',
+        green: '22c55e',
+        greenBg: 'f0fdf4',
+        greenLight: '86efac',
+        amber: 'f59e0b',
+        amberBg: 'fffbeb',
+        purple: 'a855f7',
+        purpleBg: 'faf5ff',
+        cyan: '06b6d4',
+        cyanBg: 'ecfeff',
+    };
+
+    const biLogoPath = '/home/aweso/sam/docs/assets/bi/sam_bi_white.png';
+
+    // === 공통 푸터 함수 ===
+    function addFooter(slide, pageNum, totalPages) {
+        // 하단 라인
+        slide.addShape(pres.ShapeType.rect, {
+            x: 0.5, y: 5.15, w: 9, h: 0.01, fill: { color: C.navyMid }
+        });
+        slide.addText('SAM 이메일 정책 | (주)코드브릿지엑스', {
+            x: 0.5, y: 5.2, w: 7, h: 0.3,
+            fontSize: 7, color: C.gray500, fontFace: 'Arial'
+        });
+        slide.addText(`${pageNum} / ${totalPages}`, {
+            x: 7.5, y: 5.2, w: 2, h: 0.3,
+            fontSize: 7, color: C.gray500, align: 'right', fontFace: 'Arial'
+        });
+    }
+
+    // === 공통 페이지 헤더 ===
+    function addPageHeader(slide, title, subtitle) {
+        slide.background = { fill: C.white };
+        // 상단 네이비 바
+        slide.addShape(pres.ShapeType.rect, {
+            x: 0, y: 0, w: 10, h: 0.06, fill: { color: C.blue }
+        });
+        // 제목 액센트 바
+        slide.addShape(pres.ShapeType.rect, {
+            x: 0.5, y: 0.4, w: 0.06, h: 0.4, fill: { color: C.blue }
+        });
+        slide.addText(title, {
+            x: 0.72, y: 0.35, w: 6, h: 0.5,
+            fontSize: 20, bold: true, color: C.navy, fontFace: 'Arial'
+        });
+        if (subtitle) {
+            slide.addText(subtitle, {
+                x: 0.72, y: 0.8, w: 8, h: 0.3,
+                fontSize: 10, color: C.gray500, fontFace: 'Arial'
+            });
+        }
+    }
+
+    // === 넘버 서클 ===
+    function addNumberCircle(slide, num, x, y, color) {
+        slide.addShape(pres.ShapeType.ellipse, {
+            x, y, w: 0.35, h: 0.35, fill: { color: color || C.blue }
+        });
+        slide.addText(String(num), {
+            x, y, w: 0.35, h: 0.35,
+            fontSize: 12, bold: true, color: C.white,
+            align: 'center', valign: 'middle', fontFace: 'Arial'
+        });
+    }
+
+    const TOTAL = 12;
+
+    // ==============================
+    // 슬라이드 1: 표지
+    // ==============================
+    const s1 = pres.addSlide();
+    s1.background = { fill: C.navy };
+
+    // 상단 그라데이션 효과 (가상)
+    s1.addShape(pres.ShapeType.rect, {
+        x: 0, y: 0, w: 10, h: 2, fill: { color: C.navyLight }
+    });
+    s1.addShape(pres.ShapeType.rect, {
+        x: 0, y: 0, w: 10, h: 0.08, fill: { color: C.blue }
+    });
+
+    // BI 로고
+    s1.addImage({
+        path: biLogoPath,
+        x: 0.7, y: 0.4, w: 1.6, h: 0.7
+    });
+
+    // 메인 제목
+    s1.addText('멀티테넌시 이메일 정책', {
+        x: 0.7, y: 2.2, w: 8.5, h: 0.8,
+        fontSize: 36, bold: true, color: C.white, fontFace: 'Arial'
+    });
+    // 서브 제목
+    s1.addText('SAM Email System Architecture & Policy', {
+        x: 0.7, y: 2.95, w: 8.5, h: 0.5,
+        fontSize: 16, color: C.blueLight, fontFace: 'Arial'
+    });
+
+    // 구분선
+    s1.addShape(pres.ShapeType.rect, {
+        x: 0.7, y: 3.6, w: 2.5, h: 0.03, fill: { color: C.blue }
+    });
+
+    // 메타 정보
+    s1.addText([
+        { text: '2026-03-11', options: { fontSize: 11, color: C.gray400 } },
+        { text: '  |  ', options: { fontSize: 11, color: C.navyMid } },
+        { text: '개발팀 내부 공유', options: { fontSize: 11, color: C.gray400 } },
+    ], { x: 0.7, y: 3.85, w: 6, h: 0.4, fontFace: 'Arial' });
+
+    // 하단
+    s1.addText('(주)코드브릿지엑스', {
+        x: 0.7, y: 5.0, w: 5, h: 0.3,
+        fontSize: 9, color: C.gray500, fontFace: 'Arial'
+    });
+
+    // ==============================
+    // 슬라이드 2: 현재 문제점 (AS-IS)
+    // ==============================
+    const s2 = pres.addSlide();
+    addPageHeader(s2, '현재 문제점 (AS-IS)', '기존 이메일 시스템의 한계');
+
+    const problems = [
+        { icon: '1', title: '단일 SMTP 설정', desc: '.env에 고정된 Gmail SMTP\nGmail 일일 500건 제한에 전체 영향', color: C.red, bg: C.redBg },
+        { icon: '2', title: '단일 발신 주소', desc: 'develop@codebridge-x.com 하나로\n모든 테넌트 메일 발송', color: C.red, bg: C.redBg },
+        { icon: '3', title: '발송 기록 없음', desc: '메일 발송 이력 추적 불가\n장애 시 원인 파악 어려움', color: C.amber, bg: C.amberBg },
+        { icon: '4', title: 'Mailable 중복', desc: 'EsignRequestMail이\nAPI + MNG 양쪽에 존재', color: C.amber, bg: C.amberBg },
+        { icon: '5', title: '템플릿 하드코딩', desc: '테넌트별 로고/서명/컬러\n커스터마이징 불가', color: C.amber, bg: C.amberBg },
+        { icon: '6', title: 'Mail::to() 직접 호출', desc: 'TenantMailService 없이\n각 컨트롤러에서 직접 발송', color: C.purple, bg: C.purpleBg },
+    ];
+
+    problems.forEach((p, i) => {
+        const col = i % 3;
+        const row = Math.floor(i / 3);
+        const x = 0.5 + col * 3.1;
+        const y = 1.3 + row * 1.95;
+
+        // 카드 배경
+        s2.addShape(pres.ShapeType.roundRect, {
+            x, y, w: 2.9, h: 1.75, rectRadius: 0.1,
+            fill: { color: p.bg }, line: { color: p.color, width: 0.5, dashType: 'solid' }
+        });
+        // 넘버 원
+        addNumberCircle(s2, p.icon, x + 0.15, y + 0.15, p.color);
+        // 제목
+        s2.addText(p.title, {
+            x: x + 0.6, y: y + 0.15, w: 2.1, h: 0.35,
+            fontSize: 11, bold: true, color: p.color, fontFace: 'Arial'
+        });
+        // 설명
+        s2.addText(p.desc, {
+            x: x + 0.2, y: y + 0.6, w: 2.5, h: 0.9,
+            fontSize: 9, color: C.gray600, fontFace: 'Arial', lineSpacingMultiple: 1.3
+        });
+    });
+
+    addFooter(s2, 2, TOTAL);
+
+    // ==============================
+    // 슬라이드 3: 목표 아키텍처 (TO-BE)
+    // ==============================
+    const s3 = pres.addSlide();
+    addPageHeader(s3, '목표 아키텍처 (TO-BE)', '3-Layer 구조로 테넌트 격리, 브랜딩, 추적을 구현');
+
+    // Layer 1
+    s3.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 1.4, w: 9, h: 1.0, rectRadius: 0.12,
+        fill: { color: 'eff6ff' }, line: { color: C.blue, width: 1.5 }
+    });
+    s3.addText('Layer 1', {
+        x: 0.7, y: 1.45, w: 1.2, h: 0.3,
+        fontSize: 8, bold: true, color: C.white, fontFace: 'Arial'
+    });
+    s3.addShape(pres.ShapeType.roundRect, {
+        x: 0.7, y: 1.45, w: 0.7, h: 0.25, rectRadius: 0.04,
+        fill: { color: C.blue }
+    });
+    s3.addText('Layer 1', {
+        x: 0.7, y: 1.45, w: 0.7, h: 0.25,
+        fontSize: 8, bold: true, color: C.white, align: 'center', fontFace: 'Arial'
+    });
+    s3.addText('테넌트 메일 설정 (tenant_mail_configs)', {
+        x: 1.55, y: 1.45, w: 5, h: 0.3,
+        fontSize: 13, bold: true, color: C.blueDark, fontFace: 'Arial'
+    });
+    s3.addText('SMTP 설정  |  발신자 주소/이름  |  브랜딩 정보 (로고, 컬러, 서명)  |  Provider 선택', {
+        x: 0.9, y: 1.85, w: 8.2, h: 0.35,
+        fontSize: 9, color: C.gray600, fontFace: 'Arial'
+    });
+
+    // 화살표 1
+    s3.addText('▼', {
+        x: 4.5, y: 2.4, w: 1, h: 0.3,
+        fontSize: 16, color: C.blue, align: 'center', fontFace: 'Arial'
+    });
+
+    // Layer 2
+    s3.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 2.7, w: 9, h: 1.0, rectRadius: 0.12,
+        fill: { color: C.greenBg }, line: { color: C.green, width: 1.5 }
+    });
+    s3.addShape(pres.ShapeType.roundRect, {
+        x: 0.7, y: 2.75, w: 0.7, h: 0.25, rectRadius: 0.04,
+        fill: { color: C.green }
+    });
+    s3.addText('Layer 2', {
+        x: 0.7, y: 2.75, w: 0.7, h: 0.25,
+        fontSize: 8, bold: true, color: C.white, align: 'center', fontFace: 'Arial'
+    });
+    s3.addText('메일 발송 서비스 (TenantMailService)', {
+        x: 1.55, y: 2.75, w: 5, h: 0.3,
+        fontSize: 13, bold: true, color: '166534', fontFace: 'Arial'
+    });
+    s3.addText('테넌트 설정 자동 적용  |  큐/즉시 발송  |  Fallback 전략  |  쿼터 확인', {
+        x: 0.9, y: 3.15, w: 8.2, h: 0.35,
+        fontSize: 9, color: C.gray600, fontFace: 'Arial'
+    });
+
+    // 화살표 2
+    s3.addText('▼', {
+        x: 4.5, y: 3.7, w: 1, h: 0.3,
+        fontSize: 16, color: C.green, align: 'center', fontFace: 'Arial'
+    });
+
+    // Layer 3
+    s3.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 4.0, w: 9, h: 1.0, rectRadius: 0.12,
+        fill: { color: C.purpleBg }, line: { color: C.purple, width: 1.5 }
+    });
+    s3.addShape(pres.ShapeType.roundRect, {
+        x: 0.7, y: 4.05, w: 0.7, h: 0.25, rectRadius: 0.04,
+        fill: { color: C.purple }
+    });
+    s3.addText('Layer 3', {
+        x: 0.7, y: 4.05, w: 0.7, h: 0.25,
+        fontSize: 8, bold: true, color: C.white, align: 'center', fontFace: 'Arial'
+    });
+    s3.addText('발송 기록/추적 (mail_logs)', {
+        x: 1.55, y: 4.05, w: 5, h: 0.3,
+        fontSize: 13, bold: true, color: '7c3aed', fontFace: 'Arial'
+    });
+    s3.addText('발송 이력  |  상태 추적 (queued/sent/failed/bounced)  |  일일 쿼터 관리  |  감사 로그', {
+        x: 0.9, y: 4.45, w: 8.2, h: 0.35,
+        fontSize: 9, color: C.gray600, fontFace: 'Arial'
+    });
+
+    addFooter(s3, 3, TOTAL);
+
+    // ==============================
+    // 슬라이드 4: 테넌트별 메일 설정
+    // ==============================
+    const s4 = pres.addSlide();
+    addPageHeader(s4, '테넌트별 메일 설정', 'tenant_mail_configs 테이블 구조');
+
+    // 왼쪽: 테이블 구조
+    s4.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 1.3, w: 4.5, h: 3.7, rectRadius: 0.1,
+        fill: { color: C.navy }
+    });
+    s4.addText('tenant_mail_configs', {
+        x: 0.7, y: 1.4, w: 4, h: 0.35,
+        fontSize: 12, bold: true, color: C.blueLight, fontFace: 'Courier New'
+    });
+    // 구분선
+    s4.addShape(pres.ShapeType.rect, {
+        x: 0.7, y: 1.8, w: 4.1, h: 0.01, fill: { color: C.navyMid }
+    });
+
+    const fields = [
+        ['tenant_id', 'FK', '테넌트 ID'],
+        ['provider', 'ENUM', 'platform / smtp / ses / mailgun'],
+        ['from_address', 'VARCHAR', '발신 이메일 주소'],
+        ['from_name', 'VARCHAR', '발신자 표시명'],
+        ['reply_to', 'VARCHAR', '회신 주소 (선택)'],
+        ['is_verified', 'BOOL', '도메인 검증 여부'],
+        ['daily_limit', 'INT', '일일 발송 한도 (기본 500)'],
+        ['options', 'JSON', 'SMTP 설정, 브랜딩 정보'],
+    ];
+
+    fields.forEach((f, i) => {
+        const fy = 1.9 + i * 0.38;
+        s4.addText(f[0], {
+            x: 0.7, y: fy, w: 1.6, h: 0.3,
+            fontSize: 8, color: C.blueLight, fontFace: 'Courier New'
+        });
+        s4.addText(f[1], {
+            x: 2.35, y: fy, w: 0.75, h: 0.3,
+            fontSize: 7, color: C.gray400, fontFace: 'Arial'
+        });
+        s4.addText(f[2], {
+            x: 3.15, y: fy, w: 1.8, h: 0.3,
+            fontSize: 7, color: C.gray300, fontFace: 'Arial'
+        });
+    });
+
+    // 오른쪽: Provider 카드
+    const providers = [
+        { name: 'Platform', desc: 'SAM 기본 SMTP\n(설정 불필요)', color: C.blue, bg: 'eff6ff' },
+        { name: 'Custom SMTP', desc: '테넌트 자체\nSMTP 서버', color: C.green, bg: C.greenBg },
+        { name: 'Amazon SES', desc: 'AWS 대량 발송\n서비스', color: C.amber, bg: C.amberBg },
+        { name: 'Mailgun', desc: '이메일 API\n서비스', color: C.purple, bg: C.purpleBg },
+    ];
+
+    s4.addText('Provider 선택', {
+        x: 5.3, y: 1.3, w: 4, h: 0.35,
+        fontSize: 12, bold: true, color: C.navy, fontFace: 'Arial'
+    });
+
+    providers.forEach((p, i) => {
+        const py = 1.8 + i * 0.85;
+        s4.addShape(pres.ShapeType.roundRect, {
+            x: 5.3, y: py, w: 4.2, h: 0.7, rectRadius: 0.08,
+            fill: { color: p.bg }, line: { color: p.color, width: 0.5 }
+        });
+        s4.addShape(pres.ShapeType.ellipse, {
+            x: 5.5, y: py + 0.15, w: 0.4, h: 0.4, fill: { color: p.color }
+        });
+        s4.addText(p.name.charAt(0), {
+            x: 5.5, y: py + 0.15, w: 0.4, h: 0.4,
+            fontSize: 12, bold: true, color: C.white,
+            align: 'center', valign: 'middle', fontFace: 'Arial'
+        });
+        s4.addText(p.name, {
+            x: 6.1, y: py + 0.05, w: 2, h: 0.3,
+            fontSize: 10, bold: true, color: p.color, fontFace: 'Arial'
+        });
+        s4.addText(p.desc, {
+            x: 6.1, y: py + 0.3, w: 3.2, h: 0.35,
+            fontSize: 8, color: C.gray600, fontFace: 'Arial'
+        });
+    });
+
+    addFooter(s4, 4, TOTAL);
+
+    // ==============================
+    // 슬라이드 5: 발송 흐름
+    // ==============================
+    const s5 = pres.addSlide();
+    addPageHeader(s5, '발송 흐름', 'TenantMailService를 경유한 중앙 집중 발송');
+
+    // 흐름 다이어그램 - 세로 플로우
+    const flowSteps = [
+        { label: 'Controller / Service', sub: '메일 발송 요청', color: C.gray600, bg: C.gray100 },
+        { label: 'TenantMailService::send()', sub: '중앙 발송 서비스', color: C.blue, bg: 'eff6ff' },
+        { label: '테넌트 설정 조회', sub: 'tenant_mail_configs', color: C.blueDark, bg: 'dbeafe' },
+        { label: '쿼터 확인', sub: '일일 500건 한도 체크', color: C.amber, bg: C.amberBg },
+        { label: 'Mailer 동적 구성', sub: 'SMTP/SES/Mailgun 설정 적용', color: C.green, bg: C.greenBg },
+        { label: '발송 (sync / queue)', sub: 'OTP=즉시, 나머지=큐', color: C.purple, bg: C.purpleBg },
+        { label: 'mail_logs 기록', sub: 'status: queued → sent', color: C.cyan, bg: C.cyanBg },
+    ];
+
+    flowSteps.forEach((step, i) => {
+        const sy = 1.25 + i * 0.55;
+        // 연결 화살표
+        if (i > 0) {
+            s5.addText('▼', {
+                x: 2.1, y: sy - 0.2, w: 0.5, h: 0.2,
+                fontSize: 8, color: C.gray400, align: 'center', fontFace: 'Arial'
+            });
+        }
+        // 넘버
+        addNumberCircle(s5, i + 1, 0.5, sy + 0.04, step.color);
+        // 박스
+        s5.addShape(pres.ShapeType.roundRect, {
+            x: 1.0, y: sy, w: 3.7, h: 0.42, rectRadius: 0.06,
+            fill: { color: step.bg }, line: { color: step.color, width: 0.5 }
+        });
+        s5.addText(step.label, {
+            x: 1.15, y: sy, w: 2.2, h: 0.42,
+            fontSize: 9, bold: true, color: step.color, valign: 'middle', fontFace: 'Arial'
+        });
+        s5.addText(step.sub, {
+            x: 3.1, y: sy, w: 1.5, h: 0.42,
+            fontSize: 7, color: C.gray500, valign: 'middle', fontFace: 'Arial'
+        });
+    });
+
+    // 오른쪽: Fallback 전략
+    s5.addShape(pres.ShapeType.roundRect, {
+        x: 5.3, y: 1.25, w: 4.2, h: 3.6, rectRadius: 0.12,
+        fill: { color: C.navy }
+    });
+    s5.addText('Fallback 전략', {
+        x: 5.5, y: 1.35, w: 3.5, h: 0.35,
+        fontSize: 13, bold: true, color: C.white, fontFace: 'Arial'
+    });
+
+    const fallbackItems = [
+        { step: '1차', desc: '테넌트 자체 SMTP로 발송', status: '시도', color: C.blue },
+        { step: '성공', desc: 'mail_logs (status: sent)', status: '', color: C.green },
+        { step: '실패', desc: '플랫폼 기본 SMTP로 재시도', status: 'Fallback', color: C.amber },
+        { step: '성공', desc: 'mail_logs (fallback_used: true)', status: '', color: C.green },
+        { step: '실패', desc: 'mail_logs (status: failed)', status: '3회 재시도', color: C.red },
+    ];
+
+    fallbackItems.forEach((item, i) => {
+        const fy = 1.85 + i * 0.6;
+        // 연결선
+        if (i > 0) {
+            s5.addShape(pres.ShapeType.rect, {
+                x: 6.0, y: fy - 0.15, w: 0.01, h: 0.15, fill: { color: C.navyMid }
+            });
+        }
+        s5.addShape(pres.ShapeType.roundRect, {
+            x: 5.6, y: fy, w: 0.6, h: 0.35, rectRadius: 0.04,
+            fill: { color: item.color }
+        });
+        s5.addText(item.step, {
+            x: 5.6, y: fy, w: 0.6, h: 0.35,
+            fontSize: 7, bold: true, color: C.white,
+            align: 'center', valign: 'middle', fontFace: 'Arial'
+        });
+        s5.addText(item.desc, {
+            x: 6.35, y: fy, w: 2.5, h: 0.35,
+            fontSize: 8, color: C.gray300, valign: 'middle', fontFace: 'Arial'
+        });
+        if (item.status) {
+            s5.addText(item.status, {
+                x: 8.7, y: fy, w: 0.7, h: 0.35,
+                fontSize: 6, color: item.color, valign: 'middle', fontFace: 'Arial'
+            });
+        }
+    });
+
+    addFooter(s5, 5, TOTAL);
+
+    // ==============================
+    // 슬라이드 6: 발송 기록 (mail_logs)
+    // ==============================
+    const s6 = pres.addSlide();
+    addPageHeader(s6, '발송 기록 (mail_logs)', '모든 발송을 기록하여 추적/감사/통계 지원');
+
+    // 왼쪽: 테이블 구조
+    s6.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 1.3, w: 4.5, h: 3.7, rectRadius: 0.1,
+        fill: { color: C.navy }
+    });
+    s6.addText('mail_logs', {
+        x: 0.7, y: 1.4, w: 3, h: 0.35,
+        fontSize: 12, bold: true, color: C.blueLight, fontFace: 'Courier New'
+    });
+    s6.addShape(pres.ShapeType.rect, {
+        x: 0.7, y: 1.8, w: 4.1, h: 0.01, fill: { color: C.navyMid }
+    });
+
+    const logFields = [
+        ['tenant_id', '테넌트 ID'],
+        ['mailable_type', 'Mailable 클래스명'],
+        ['to_address', '수신자 이메일'],
+        ['from_address', '실제 발신 주소'],
+        ['subject', '메일 제목'],
+        ['status', 'queued / sent / failed / bounced'],
+        ['sent_at', '발송 시각'],
+        ['options', '에러메시지, 재시도횟수, 관련모델'],
+    ];
+
+    logFields.forEach((f, i) => {
+        const fy = 1.9 + i * 0.38;
+        s6.addText(f[0], {
+            x: 0.7, y: fy, w: 1.6, h: 0.3,
+            fontSize: 8, color: C.blueLight, fontFace: 'Courier New'
+        });
+        s6.addText(f[1], {
+            x: 2.4, y: fy, w: 2.4, h: 0.3,
+            fontSize: 8, color: C.gray300, fontFace: 'Arial'
+        });
+    });
+
+    // 오른쪽: 상태 흐름 + 보안
+    s6.addText('상태 흐름', {
+        x: 5.3, y: 1.3, w: 3, h: 0.35,
+        fontSize: 12, bold: true, color: C.navy, fontFace: 'Arial'
+    });
+
+    const statuses = [
+        { name: 'queued', desc: '큐에 등록됨', color: C.blue, bg: 'eff6ff' },
+        { name: 'sent', desc: '발송 완료', color: C.green, bg: C.greenBg },
+        { name: 'failed', desc: '발송 실패', color: C.red, bg: C.redBg },
+        { name: 'bounced', desc: '수신 거부/반송', color: C.amber, bg: C.amberBg },
+    ];
+
+    statuses.forEach((st, i) => {
+        const sy = 1.8 + i * 0.55;
+        s6.addShape(pres.ShapeType.roundRect, {
+            x: 5.3, y: sy, w: 4.2, h: 0.42, rectRadius: 0.06,
+            fill: { color: st.bg }, line: { color: st.color, width: 0.5 }
+        });
+        s6.addShape(pres.ShapeType.ellipse, {
+            x: 5.45, y: sy + 0.08, w: 0.26, h: 0.26, fill: { color: st.color }
+        });
+        s6.addText(st.name, {
+            x: 5.85, y: sy, w: 1.2, h: 0.42,
+            fontSize: 9, bold: true, color: st.color, valign: 'middle', fontFace: 'Courier New'
+        });
+        s6.addText(st.desc, {
+            x: 7.2, y: sy, w: 2, h: 0.42,
+            fontSize: 9, color: C.gray600, valign: 'middle', fontFace: 'Arial'
+        });
+    });
+
+    // 보안 주의사항
+    s6.addShape(pres.ShapeType.roundRect, {
+        x: 5.3, y: 4.15, w: 4.2, h: 0.8, rectRadius: 0.08,
+        fill: { color: C.redBg }, line: { color: C.red, width: 0.5 }
+    });
+    s6.addText('개인정보 보호', {
+        x: 5.5, y: 4.2, w: 3, h: 0.25,
+        fontSize: 9, bold: true, color: C.red, fontFace: 'Arial'
+    });
+    s6.addText('mail_logs에 메일 본문(body) 저장 금지\n메타데이터(제목, 수신자, 상태)만 기록', {
+        x: 5.5, y: 4.45, w: 3.8, h: 0.45,
+        fontSize: 8, color: C.gray600, fontFace: 'Arial', lineSpacingMultiple: 1.3
+    });
+
+    addFooter(s6, 6, TOTAL);
+
+    // ==============================
+    // 슬라이드 7: 메일 타입 정리
+    // ==============================
+    const s7 = pres.addSlide();
+    addPageHeader(s7, '메일 타입 정리', '5개 Mailable + sync/queue 구분');
+
+    const mailTypes = [
+        { name: 'EsignRequestMail', cat: '전자계약', trigger: '서명 요청', mode: 'queue', color: C.blue, modeColor: C.green },
+        { name: 'EsignOtpMail', cat: '전자계약', trigger: 'OTP 인증', mode: 'sync', color: C.blue, modeColor: C.red },
+        { name: 'EsignCompletedMail', cat: '전자계약', trigger: '서명 완료', mode: 'queue', color: C.blue, modeColor: C.green },
+        { name: 'UserPasswordMail', cat: '인증', trigger: '계정/비번 초기화', mode: 'sync', color: C.purple, modeColor: C.red },
+        { name: 'PayslipMail', cat: '급여', trigger: '급여명세서 발송', mode: 'queue', color: C.amber, modeColor: C.green },
+    ];
+
+    // 헤더 행
+    s7.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 1.3, w: 9, h: 0.45, rectRadius: 0.06,
+        fill: { color: C.navy }
+    });
+    const headers = [
+        { text: 'Mailable', x: 0.7, w: 2.5 },
+        { text: '카테고리', x: 3.3, w: 1.2 },
+        { text: '트리거', x: 4.6, w: 1.8 },
+        { text: '발송 모드', x: 6.5, w: 1.0 },
+        { text: '사유', x: 7.6, w: 1.8 },
+    ];
+    headers.forEach(h => {
+        s7.addText(h.text, {
+            x: h.x, y: 1.3, w: h.w, h: 0.45,
+            fontSize: 9, bold: true, color: C.white,
+            valign: 'middle', fontFace: 'Arial'
+        });
+    });
+
+    mailTypes.forEach((mt, i) => {
+        const ry = 1.85 + i * 0.55;
+        // 행 배경 (짝수 행 약간 다르게)
+        s7.addShape(pres.ShapeType.roundRect, {
+            x: 0.5, y: ry, w: 9, h: 0.45, rectRadius: 0.06,
+            fill: { color: i % 2 === 0 ? C.gray100 : C.white },
+            line: { color: C.gray200, width: 0.3 }
+        });
+        s7.addText(mt.name, {
+            x: 0.7, y: ry, w: 2.5, h: 0.45,
+            fontSize: 9, bold: true, color: C.navy, valign: 'middle', fontFace: 'Courier New'
+        });
+        // 카테고리 배지
+        s7.addShape(pres.ShapeType.roundRect, {
+            x: 3.3, y: ry + 0.08, w: 0.9, h: 0.28, rectRadius: 0.04,
+            fill: { color: mt.color }
+        });
+        s7.addText(mt.cat, {
+            x: 3.3, y: ry + 0.08, w: 0.9, h: 0.28,
+            fontSize: 7, bold: true, color: C.white,
+            align: 'center', valign: 'middle', fontFace: 'Arial'
+        });
+        s7.addText(mt.trigger, {
+            x: 4.6, y: ry, w: 1.8, h: 0.45,
+            fontSize: 9, color: C.gray600, valign: 'middle', fontFace: 'Arial'
+        });
+        // 모드 배지
+        s7.addShape(pres.ShapeType.roundRect, {
+            x: 6.55, y: ry + 0.08, w: 0.7, h: 0.28, rectRadius: 0.04,
+            fill: { color: mt.modeColor }
+        });
+        s7.addText(mt.mode, {
+            x: 6.55, y: ry + 0.08, w: 0.7, h: 0.28,
+            fontSize: 7, bold: true, color: C.white,
+            align: 'center', valign: 'middle', fontFace: 'Arial'
+        });
+        s7.addText(mt.mode === 'sync' ? '시간 민감 (즉시)' : '비동기 발송 가능', {
+            x: 7.6, y: ry, w: 1.8, h: 0.45,
+            fontSize: 8, color: C.gray500, valign: 'middle', fontFace: 'Arial'
+        });
+    });
+
+    // 하단 설명
+    s7.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 4.5, w: 4.3, h: 0.55, rectRadius: 0.06,
+        fill: { color: C.redBg }, line: { color: C.red, width: 0.5 }
+    });
+    s7.addText([
+        { text: 'sync', options: { bold: true, color: C.red, fontSize: 9 } },
+        { text: ' = Mail::send() 즉시 발송 (OTP, 비밀번호)', options: { color: C.gray600, fontSize: 8 } }
+    ], { x: 0.7, y: 4.5, w: 4, h: 0.55, valign: 'middle', fontFace: 'Arial' });
+
+    s7.addShape(pres.ShapeType.roundRect, {
+        x: 5.1, y: 4.5, w: 4.4, h: 0.55, rectRadius: 0.06,
+        fill: { color: C.greenBg }, line: { color: C.green, width: 0.5 }
+    });
+    s7.addText([
+        { text: 'queue', options: { bold: true, color: C.green, fontSize: 9 } },
+        { text: ' = Mail::queue() Supervisor 큐 워커 처리', options: { color: C.gray600, fontSize: 8 } }
+    ], { x: 5.3, y: 4.5, w: 4, h: 0.55, valign: 'middle', fontFace: 'Arial' });
+
+    addFooter(s7, 7, TOTAL);
+
+    // ==============================
+    // 슬라이드 8: 템플릿 브랜딩
+    // ==============================
+    const s8 = pres.addSlide();
+    addPageHeader(s8, '템플릿 브랜딩', '테넌트별 로고, 컬러, 서명 커스터마이징');
+
+    // 이메일 레이아웃 시각화
+    // 외곽 (이메일 프레임)
+    s8.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 1.3, w: 4.5, h: 3.8, rectRadius: 0.12,
+        fill: { color: C.white }, line: { color: C.gray300, width: 1 }
+    });
+
+    // 헤더 영역
+    s8.addShape(pres.ShapeType.rect, {
+        x: 0.5, y: 1.3, w: 4.5, h: 0.8,
+        fill: { color: 'eff6ff' }
+    });
+    s8.addShape(pres.ShapeType.roundRect, {
+        x: 0.8, y: 1.45, w: 0.8, h: 0.5, rectRadius: 0.05,
+        fill: { color: C.blue }
+    });
+    s8.addText('LOGO', {
+        x: 0.8, y: 1.45, w: 0.8, h: 0.5,
+        fontSize: 8, bold: true, color: C.white,
+        align: 'center', valign: 'middle', fontFace: 'Arial'
+    });
+    s8.addText('{{ 테넌트명 }}', {
+        x: 1.8, y: 1.45, w: 2.5, h: 0.5,
+        fontSize: 11, bold: true, color: C.navy, valign: 'middle', fontFace: 'Arial'
+    });
+
+    // 본문 영역
+    s8.addText('@yield(\'content\')', {
+        x: 0.8, y: 2.3, w: 3.9, h: 0.35,
+        fontSize: 9, color: C.blue, fontFace: 'Courier New'
+    });
+    s8.addShape(pres.ShapeType.rect, {
+        x: 0.8, y: 2.7, w: 3.9, h: 0.15, fill: { color: C.gray200 }
+    });
+    s8.addShape(pres.ShapeType.rect, {
+        x: 0.8, y: 2.95, w: 3.0, h: 0.12, fill: { color: C.gray200 }
+    });
+    s8.addShape(pres.ShapeType.rect, {
+        x: 0.8, y: 3.15, w: 3.5, h: 0.12, fill: { color: C.gray200 }
+    });
+    s8.addText('(각 Mailable에서 제공하는 본문)', {
+        x: 0.8, y: 3.4, w: 3.9, h: 0.3,
+        fontSize: 7, italic: true, color: C.gray400, fontFace: 'Arial'
+    });
+
+    // 푸터 영역
+    s8.addShape(pres.ShapeType.rect, {
+        x: 0.5, y: 4.2, w: 4.5, h: 0.01, fill: { color: C.gray300 }
+    });
+    s8.addText('{{ 회사명 }} | {{ 주소 }} | {{ 연락처 }}', {
+        x: 0.8, y: 4.3, w: 3.9, h: 0.25,
+        fontSize: 7, color: C.gray500, align: 'center', fontFace: 'Arial'
+    });
+    s8.addText('"SAM 시스템에서 발송된 메일입니다"', {
+        x: 0.8, y: 4.55, w: 3.9, h: 0.25,
+        fontSize: 7, italic: true, color: C.gray400, align: 'center', fontFace: 'Arial'
+    });
+
+    // 라벨
+    // 화살표 + 라벨
+    s8.addText('헤더 ─', { x: 4.1, y: 1.55, w: 1, h: 0.3, fontSize: 8, color: C.blue, align: 'right', fontFace: 'Arial' });
+    s8.addText('본문 ─', { x: 4.1, y: 2.9, w: 1, h: 0.3, fontSize: 8, color: C.blue, align: 'right', fontFace: 'Arial' });
+    s8.addText('푸터 ─', { x: 4.1, y: 4.35, w: 1, h: 0.3, fontSize: 8, color: C.blue, align: 'right', fontFace: 'Arial' });
+
+    // 오른쪽: 브랜딩 요소 카드
+    s8.addText('커스터마이징 요소', {
+        x: 5.3, y: 1.3, w: 4, h: 0.35,
+        fontSize: 12, bold: true, color: C.navy, fontFace: 'Arial'
+    });
+
+    const brandItems = [
+        { icon: 'IMG', label: '로고 이미지', key: 'options.branding.logo_url', def: 'SAM BI 로고' },
+        { icon: 'Co.', label: '회사명', key: 'options.branding.company_name', def: '(주)코드브릿지엑스' },
+        { icon: 'Adr', label: '주소', key: 'options.branding.company_address', def: '(없음)' },
+        { icon: 'Tel', label: '연락처', key: 'options.branding.company_phone', def: '(없음)' },
+        { icon: 'CLR', label: '테마 컬러', key: 'options.branding.primary_color', def: '#1a56db' },
+        { icon: 'Txt', label: '푸터 문구', key: 'options.branding.footer_text', def: 'SAM 시스템에서...' },
+    ];
+
+    brandItems.forEach((bi, i) => {
+        const by = 1.8 + i * 0.52;
+        s8.addShape(pres.ShapeType.roundRect, {
+            x: 5.3, y: by, w: 4.2, h: 0.42, rectRadius: 0.06,
+            fill: { color: C.gray100 }
+        });
+        s8.addShape(pres.ShapeType.roundRect, {
+            x: 5.4, y: by + 0.06, w: 0.45, h: 0.3, rectRadius: 0.04,
+            fill: { color: C.blue }
+        });
+        s8.addText(bi.icon, {
+            x: 5.4, y: by + 0.06, w: 0.45, h: 0.3,
+            fontSize: 7, bold: true, color: C.white,
+            align: 'center', valign: 'middle', fontFace: 'Arial'
+        });
+        s8.addText(bi.label, {
+            x: 5.95, y: by, w: 1.2, h: 0.42,
+            fontSize: 9, bold: true, color: C.navy, valign: 'middle', fontFace: 'Arial'
+        });
+        s8.addText(bi.def, {
+            x: 7.3, y: by, w: 2, h: 0.42,
+            fontSize: 7, color: C.gray500, valign: 'middle', fontFace: 'Arial'
+        });
+    });
+
+    addFooter(s8, 8, TOTAL);
+
+    // ==============================
+    // 슬라이드 9: 코드 전환 예시
+    // ==============================
+    const s9 = pres.addSlide();
+    addPageHeader(s9, '코드 전환 예시', 'Before (직접 발송) → After (서비스 경유)');
+
+    // Before 코드
+    s9.addText('BEFORE (현재)', {
+        x: 0.5, y: 1.3, w: 4.3, h: 0.35,
+        fontSize: 11, bold: true, color: C.red, fontFace: 'Arial'
+    });
+    s9.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 1.7, w: 4.3, h: 1.6, rectRadius: 0.1,
+        fill: { color: C.navy }
+    });
+    s9.addText([
+        { text: '// 컨트롤러에서 직접 발송\n', options: { color: C.gray500, fontSize: 8 } },
+        { text: 'Mail', options: { color: C.blueLight, fontSize: 9, bold: true } },
+        { text: '::', options: { color: C.gray400, fontSize: 9 } },
+        { text: 'to', options: { color: C.green, fontSize: 9 } },
+        { text: '($signer->email)\n', options: { color: C.gray300, fontSize: 9 } },
+        { text: '  ->', options: { color: C.gray400, fontSize: 9 } },
+        { text: 'send', options: { color: C.green, fontSize: 9 } },
+        { text: '(\n    ', options: { color: C.gray400, fontSize: 9 } },
+        { text: 'new ', options: { color: C.purple, fontSize: 9 } },
+        { text: 'EsignRequestMail', options: { color: C.amber, fontSize: 9 } },
+        { text: '(...)\n  );', options: { color: C.gray300, fontSize: 9 } },
+    ], { x: 0.7, y: 1.8, w: 3.9, h: 1.4, fontFace: 'Courier New', lineSpacingMultiple: 1.4 });
+
+    // 문제점
+    s9.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 3.45, w: 4.3, h: 0.7, rectRadius: 0.06,
+        fill: { color: C.redBg }, line: { color: C.red, width: 0.5 }
+    });
+    s9.addText([
+        { text: 'X ', options: { bold: true, color: C.red, fontSize: 8 } },
+        { text: '항상 .env SMTP 사용\n', options: { color: C.gray600, fontSize: 8 } },
+        { text: 'X ', options: { bold: true, color: C.red, fontSize: 8 } },
+        { text: '발송 기록 없음 / 쿼터 확인 없음', options: { color: C.gray600, fontSize: 8 } },
+    ], { x: 0.7, y: 3.5, w: 3.9, h: 0.6, fontFace: 'Arial', lineSpacingMultiple: 1.3 });
+
+    // 화살표
+    s9.addText('>>>', {
+        x: 4.5, y: 2.2, w: 1, h: 0.5,
+        fontSize: 20, bold: true, color: C.blue, align: 'center', fontFace: 'Arial'
+    });
+
+    // After 코드
+    s9.addText('AFTER (전환 후)', {
+        x: 5.2, y: 1.3, w: 4.3, h: 0.35,
+        fontSize: 11, bold: true, color: C.green, fontFace: 'Arial'
+    });
+    s9.addShape(pres.ShapeType.roundRect, {
+        x: 5.2, y: 1.7, w: 4.3, h: 1.6, rectRadius: 0.1,
+        fill: { color: C.navy }
+    });
+    s9.addText([
+        { text: '// TenantMailService 경유\n', options: { color: C.gray500, fontSize: 8 } },
+        { text: 'app', options: { color: C.blueLight, fontSize: 9 } },
+        { text: '(TenantMailService', options: { color: C.amber, fontSize: 9 } },
+        { text: '::class)\n', options: { color: C.gray300, fontSize: 9 } },
+        { text: '  ->', options: { color: C.gray400, fontSize: 9 } },
+        { text: 'send', options: { color: C.green, fontSize: 9, bold: true } },
+        { text: '(\n', options: { color: C.gray400, fontSize: 9 } },
+        { text: '    mailable: ', options: { color: C.purple, fontSize: 8 } },
+        { text: 'new EsignRequestMail(...),\n', options: { color: C.gray300, fontSize: 8 } },
+        { text: '    to: ', options: { color: C.purple, fontSize: 8 } },
+        { text: '$signer->email\n  );', options: { color: C.gray300, fontSize: 8 } },
+    ], { x: 5.4, y: 1.8, w: 3.9, h: 1.4, fontFace: 'Courier New', lineSpacingMultiple: 1.4 });
+
+    // 장점
+    s9.addShape(pres.ShapeType.roundRect, {
+        x: 5.2, y: 3.45, w: 4.3, h: 0.7, rectRadius: 0.06,
+        fill: { color: C.greenBg }, line: { color: C.green, width: 0.5 }
+    });
+    s9.addText([
+        { text: 'O ', options: { bold: true, color: C.green, fontSize: 8 } },
+        { text: '테넌트 SMTP 자동 적용 + 브랜딩 주입\n', options: { color: C.gray600, fontSize: 8 } },
+        { text: 'O ', options: { bold: true, color: C.green, fontSize: 8 } },
+        { text: 'mail_logs 자동 기록 + 쿼터 확인', options: { color: C.gray600, fontSize: 8 } },
+    ], { x: 5.4, y: 3.5, w: 3.9, h: 0.6, fontFace: 'Arial', lineSpacingMultiple: 1.3 });
+
+    // 하단 주의사항
+    s9.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 4.35, w: 9, h: 0.65, rectRadius: 0.08,
+        fill: { color: C.amberBg }, line: { color: C.amber, width: 0.5 }
+    });
+    s9.addText([
+        { text: 'tenantId 자동 감지: ', options: { bold: true, color: C.amber, fontSize: 9 } },
+        { text: 'TenantScope와 동일하게 세션/헤더에서 tenant_id를 자동 추출합니다. 명시적 전달도 가능합니다.', options: { color: C.gray600, fontSize: 9 } },
+    ], { x: 0.7, y: 4.4, w: 8.6, h: 0.55, valign: 'middle', fontFace: 'Arial' });
+
+    addFooter(s9, 9, TOTAL);
+
+    // ==============================
+    // 슬라이드 10: 보안 규칙
+    // ==============================
+    const s10 = pres.addSlide();
+    addPageHeader(s10, '보안 규칙', 'SMTP 자격증명, 개인정보, 테넌트 격리');
+
+    // 필수 준수
+    s10.addText('필수 준수 사항', {
+        x: 0.5, y: 1.25, w: 4.3, h: 0.35,
+        fontSize: 12, bold: true, color: C.green, fontFace: 'Arial'
+    });
+
+    const mustDo = [
+        'SMTP 비밀번호는 encrypt()로 암호화 저장',
+        'mail_logs에 메일 본문 저장 금지 (메타데이터만)',
+        '급여명세서 등 민감 메일은 related_model/related_id만 기록',
+        'tenant_mail_configs 조회 시 TenantScope 자동 적용',
+        'API 응답에 SMTP 비밀번호 노출 금지 ($hidden 처리)',
+    ];
+
+    mustDo.forEach((item, i) => {
+        const iy = 1.7 + i * 0.48;
+        s10.addShape(pres.ShapeType.roundRect, {
+            x: 0.5, y: iy, w: 4.3, h: 0.38, rectRadius: 0.06,
+            fill: { color: C.greenBg }
+        });
+        s10.addText([
+            { text: 'O  ', options: { bold: true, color: C.green, fontSize: 10 } },
+            { text: item, options: { color: C.gray700, fontSize: 8 } },
+        ], { x: 0.7, y: iy, w: 3.9, h: 0.38, valign: 'middle', fontFace: 'Arial' });
+    });
+
+    // 금지 사항
+    s10.addText('금지 사항', {
+        x: 5.2, y: 1.25, w: 4.3, h: 0.35,
+        fontSize: 12, bold: true, color: C.red, fontFace: 'Arial'
+    });
+
+    const mustNot = [
+        'Mail::to() 직접 호출 (TenantMailService 사용)',
+        '.env SMTP에 운영 크리덴셜 하드코딩',
+        '타 테넌트 mail_logs 조회 (TenantScope로 방지)',
+        '이메일 본문에 비밀번호 평문 포함 (임시비번 제외)',
+    ];
+
+    mustNot.forEach((item, i) => {
+        const iy = 1.7 + i * 0.48;
+        s10.addShape(pres.ShapeType.roundRect, {
+            x: 5.2, y: iy, w: 4.3, h: 0.38, rectRadius: 0.06,
+            fill: { color: C.redBg }
+        });
+        s10.addText([
+            { text: 'X  ', options: { bold: true, color: C.red, fontSize: 10 } },
+            { text: item, options: { color: C.gray700, fontSize: 8 } },
+        ], { x: 5.4, y: iy, w: 3.9, h: 0.38, valign: 'middle', fontFace: 'Arial' });
+    });
+
+    // 하단: 암호화 흐름
+    s10.addShape(pres.ShapeType.roundRect, {
+        x: 0.5, y: 4.1, w: 9, h: 0.9, rectRadius: 0.1,
+        fill: { color: C.navy }
+    });
+    s10.addText('SMTP 자격증명 암호화 흐름', {
+        x: 0.7, y: 4.15, w: 5, h: 0.3,
+        fontSize: 10, bold: true, color: C.blueLight, fontFace: 'Arial'
+    });
+    s10.addText([
+        { text: '저장: ', options: { color: C.gray400, fontSize: 9 } },
+        { text: 'encrypt($password)', options: { color: C.green, fontSize: 9, bold: true } },
+        { text: ' → DB에 암호화된 문자열 저장     ', options: { color: C.gray400, fontSize: 9 } },
+        { text: '조회: ', options: { color: C.gray400, fontSize: 9 } },
+        { text: 'decrypt($encrypted)', options: { color: C.amber, fontSize: 9, bold: true } },
+        { text: ' → SMTP 설정 시 복호화 사용', options: { color: C.gray400, fontSize: 9 } },
+    ], { x: 0.7, y: 4.5, w: 8.6, h: 0.4, fontFace: 'Courier New' });
+
+    addFooter(s10, 10, TOTAL);
+
+    // ==============================
+    // 슬라이드 11: 구현 로드맵
+    // ==============================
+    const s11 = pres.addSlide();
+    addPageHeader(s11, '구현 로드맵', '4단계 점진적 구현 계획');
+
+    const phases = [
+        {
+            num: '1', title: '기반 구축', priority: '필수',
+            color: C.blue, bg: 'eff6ff', prColor: C.red,
+            items: [
+                'tenant_mail_configs 마이그레이션',
+                'mail_logs 마이그레이션',
+                'TenantMailService 생성',
+                'TenantMailConfig / MailLog 모델',
+            ]
+        },
+        {
+            num: '2', title: '기존 전환', priority: '필수',
+            color: C.green, bg: C.greenBg, prColor: C.red,
+            items: [
+                '5개 Mailable → TenantMailService 경유',
+                'API EsignRequestMail 중복 제거',
+                'sync/queue 모드 적용',
+                'Fallback 전략 구현',
+            ]
+        },
+        {
+            num: '3', title: '브랜딩', priority: '중요',
+            color: C.amber, bg: C.amberBg, prColor: C.amber,
+            items: [
+                '공통 레이아웃 Blade 생성',
+                '테넌트별 로고/컬러/서명 적용',
+                'MNG 메일 설정 관리 화면',
+                '도메인 검증 가이드',
+            ]
+        },
+        {
+            num: '4', title: '고급 기능', priority: '권장',
+            color: C.purple, bg: C.purpleBg, prColor: C.green,
+            items: [
+                '실패 재시도 (queue retry)',
+                '바운스 처리',
+                '발송 통계 대시보드',
+                'Amazon SES / Mailgun 연동',
+            ]
+        },
+    ];
+
+    phases.forEach((phase, i) => {
+        const px = 0.5 + i * 2.3;
+        // 카드 배경
+        s11.addShape(pres.ShapeType.roundRect, {
+            x: px, y: 1.3, w: 2.1, h: 3.6, rectRadius: 0.1,
+            fill: { color: phase.bg }, line: { color: phase.color, width: 1 }
+        });
+        // Phase 넘버
+        s11.addShape(pres.ShapeType.ellipse, {
+            x: px + 0.15, y: 1.4, w: 0.45, h: 0.45,
+            fill: { color: phase.color }
+        });
+        s11.addText(phase.num, {
+            x: px + 0.15, y: 1.4, w: 0.45, h: 0.45,
+            fontSize: 16, bold: true, color: C.white,
+            align: 'center', valign: 'middle', fontFace: 'Arial'
+        });
+        // 제목
+        s11.addText(phase.title, {
+            x: px + 0.7, y: 1.42, w: 1.2, h: 0.4,
+            fontSize: 13, bold: true, color: phase.color, fontFace: 'Arial'
+        });
+        // 우선순위 배지
+        s11.addShape(pres.ShapeType.roundRect, {
+            x: px + 0.15, y: 1.95, w: 0.65, h: 0.22, rectRadius: 0.04,
+            fill: { color: phase.prColor }
+        });
+        s11.addText(phase.priority, {
+            x: px + 0.15, y: 1.95, w: 0.65, h: 0.22,
+            fontSize: 7, bold: true, color: C.white,
+            align: 'center', valign: 'middle', fontFace: 'Arial'
+        });
+
+        // 항목들
+        phase.items.forEach((item, j) => {
+            const iy = 2.35 + j * 0.58;
+            s11.addShape(pres.ShapeType.roundRect, {
+                x: px + 0.1, y: iy, w: 1.9, h: 0.48, rectRadius: 0.06,
+                fill: { color: C.white }
+            });
+            s11.addText(item, {
+                x: px + 0.2, y: iy, w: 1.7, h: 0.48,
+                fontSize: 7.5, color: C.gray700, valign: 'middle', fontFace: 'Arial'
+            });
+        });
+
+        // 화살표 (마지막 제외)
+        if (i < 3) {
+            s11.addText('>', {
+                x: px + 2.1, y: 2.8, w: 0.2, h: 0.4,
+                fontSize: 16, bold: true, color: C.gray400,
+                align: 'center', valign: 'middle', fontFace: 'Arial'
+            });
+        }
+    });
+
+    addFooter(s11, 11, TOTAL);
+
+    // ==============================
+    // 슬라이드 12: Q&A
+    // ==============================
+    const s12 = pres.addSlide();
+    s12.background = { fill: C.navy };
+    s12.addShape(pres.ShapeType.rect, {
+        x: 0, y: 0, w: 10, h: 0.08, fill: { color: C.blue }
+    });
+
+    // BI 로고
+    s12.addImage({
+        path: biLogoPath,
+        x: 4.0, y: 1.2, w: 2.0, h: 0.85
+    });
+
+    s12.addText('Q & A', {
+        x: 1, y: 2.3, w: 8, h: 0.8,
+        fontSize: 42, bold: true, color: C.white,
+        align: 'center', fontFace: 'Arial'
+    });
+
+    s12.addText('질문 및 논의 사항을 공유해 주세요', {
+        x: 1, y: 3.2, w: 8, h: 0.5,
+        fontSize: 14, color: C.gray400,
+        align: 'center', fontFace: 'Arial'
+    });
+
+    // 구분선
+    s12.addShape(pres.ShapeType.rect, {
+        x: 3.5, y: 3.9, w: 3, h: 0.03, fill: { color: C.navyMid }
+    });
+
+    // 참조 문서
+    s12.addText([
+        { text: '기술 문서: ', options: { color: C.gray500, fontSize: 9 } },
+        { text: 'docs/dev/standards/email-policy.md', options: { color: C.blueLight, fontSize: 9 } },
+    ], { x: 1, y: 4.2, w: 8, h: 0.3, align: 'center', fontFace: 'Arial' });
+
+    s12.addText('(주)코드브릿지엑스', {
+        x: 1, y: 4.8, w: 8, h: 0.3,
+        fontSize: 9, color: C.gray500,
+        align: 'center', fontFace: 'Arial'
+    });
+
+    // === 저장 ===
+    const outputPath = '/home/aweso/sam/docs/presentations/sam-email-policy.pptx';
+    await pres.writeFile({ fileName: outputPath });
+    console.log('PPTX created:', outputPath);
+}
+
+main().catch(console.error);
diff --git a/requests/equipment-frontend-request.md b/requests/equipment-frontend-request.md
index 8cf05f9..0043794 100644
--- a/requests/equipment-frontend-request.md
+++ b/requests/equipment-frontend-request.md
@@ -1,827 +1,827 @@
-# 설비관리 React 프론트엔드 구현 요청
-
-> **작성일**: 2026-03-12
-> **요청자**: R&D실
-> **상태**: API 백엔드 완료, React 프론트엔드 구현 요청
-
----
-
-## 1. 개요
-
-설비관리(Equipment Management) 기능의 React 프론트엔드를 구현해 주세요.
-API 백엔드(26개 엔드포인트)는 개발 완료되어 개발서버에 배포된 상태입니다.
-
-- **API 문서**: Swagger 미작성 상태이므로 아래 엔드포인트 스펙을 참고
-- **MNG 참고**: `mng/resources/views/equipment/` 에 Blade/HTMX로 구현된 R&D 버전이 있으므로 화면 구성 참고 가능
-- **API Base URL**: `https://api.dev.codebridge-x.com/api/v1`
-
----
-
-## 2. 구현 화면 목록
-
-| # | 화면 | 경로 (제안) | 우선순위 | 비고 |
-|---|------|------------|:--------:|------|
-| 1 | 설비 목록 | `/equipment` | 1순위 | DataTable + 필터 |
-| 2 | 설비 등록 | `/equipment/create` | 1순위 | 폼 |
-| 3 | 설비 상세 | `/equipment/:id` | 1순위 | 탭 3개 (기본정보/점검항목/수리이력) |
-| 4 | 설비 수정 | `/equipment/:id/edit` | 1순위 | 등록과 동일 폼 + 기존 사진 관리 |
-| 5 | 점검 그리드 | `/equipment/inspections` | 2순위 | 동적 그리드, 셀 토글 (가장 복잡) |
-| 6 | 수리이력 목록 | `/equipment/repairs` | 2순위 | DataTable + 필터 |
-| 7 | 수리이력 등록 | `/equipment/repairs/create` | 2순위 | 폼 |
-| 8 | 설비 대시보드 | `/equipment/dashboard` | 3순위 | 통계 카드 + 차트 |
-
----
-
-## 3. API 엔드포인트 상세
-
-### 3.1 설비 CRUD (9개)
-
-#### `GET /v1/equipment` — 목록 조회 (페이지네이션)
-
-**Query Parameters:**
-
-| 파라미터 | 타입 | 필수 | 기본값 | 설명 |
-|----------|------|:----:|--------|------|
-| `search` | string | — | — | 설비코드, 설비명 LIKE 검색 |
-| `status` | string | — | — | `active` / `idle` / `disposed` |
-| `production_line` | string | — | — | 생산라인 필터 |
-| `equipment_type` | string | — | — | 설비유형 필터 |
-| `sort_by` | string | — | `sort_order` | 정렬 컬럼 |
-| `sort_direction` | string | — | `asc` | `asc` / `desc` |
-| `per_page` | integer | — | `20` | 페이지당 개수 |
-| `page` | integer | — | `1` | 페이지 번호 |
-
-**응답:**
-
-```json
-{
-  "success": true,
-  "message": "...",
-  "data": {
-    "current_page": 1,
-    "data": [
-      {
-        "id": 1,
-        "equipment_code": "KD-M-001",
-        "name": "포밍기#1",
-        "equipment_type": "포밍기",
-        "specification": "1200x800mm",
-        "manufacturer": "제조사",
-        "model_name": "모델A",
-        "serial_no": "SN-001",
-        "location": "1공장-1F",
-        "production_line": "스라트",
-        "purchase_date": "2020-01-15",
-        "install_date": "2020-02-01",
-        "purchase_price": "15000000.00",
-        "useful_life": 10,
-        "status": "active",
-        "disposed_date": null,
-        "manager_id": 1,
-        "sub_manager_id": 2,
-        "photo_path": null,
-        "memo": "비고",
-        "options": {},
-        "is_active": 1,
-        "sort_order": 1,
-        "manager": { "id": 1, "name": "홍길동" },
-        "sub_manager": { "id": 2, "name": "김철수" }
-      }
-    ],
-    "total": 12,
-    "per_page": 20,
-    "last_page": 1
-  }
-}
-```
-
----
-
-#### `GET /v1/equipment/options` — 드롭다운 데이터
-
-**응답:**
-
-```json
-{
-  "success": true,
-  "data": {
-    "equipment_types": ["포밍기", "미싱기", "샤링기", "V컷팅기", "절곡기", "프레스", "드릴", "기타"],
-    "production_lines": ["스라트", "스크린", "절곡", "기타"],
-    "statuses": ["active", "idle", "disposed"],
-    "equipment_list": [
-      { "id": 1, "equipment_code": "KD-M-001", "name": "포밍기#1" }
-    ]
-  }
-}
-```
-
-> 설비 등록/수정 폼, 필터 드롭다운에 사용
-
----
-
-#### `GET /v1/equipment/stats` — 대시보드 통계
-
-**응답:**
-
-```json
-{
-  "success": true,
-  "data": {
-    "total": 12,
-    "active": 10,
-    "idle": 2,
-    "disposed": 0
-  }
-}
-```
-
----
-
-#### `POST /v1/equipment` — 설비 등록
-
-**Request Body (JSON):**
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `equipment_code` | string | ✅ | 설비코드 (tenant 내 unique) |
-| `name` | string | ✅ | 설비명 |
-| `equipment_type` | string | — | 설비유형 |
-| `specification` | string | — | 규격 |
-| `manufacturer` | string | — | 제조사 |
-| `model_name` | string | — | 모델명 |
-| `serial_no` | string | — | 제조번호 |
-| `location` | string | — | 위치 |
-| `production_line` | string | — | 생산라인 |
-| `purchase_date` | date | — | 구입일 (YYYY-MM-DD) |
-| `install_date` | date | — | 설치일 (YYYY-MM-DD) |
-| `purchase_price` | number | — | 구입가격 |
-| `useful_life` | integer | — | 내용연수 |
-| `status` | string | — | `active`(기본) / `idle` / `disposed` |
-| `disposed_date` | date | — | 폐기일 |
-| `manager_id` | integer | — | 담당자 ID (users FK) |
-| `sub_manager_id` | integer | — | 부담당자 ID (users FK) |
-| `memo` | string | — | 비고 |
-| `options` | object | — | 확장 속성 JSON |
-| `sort_order` | integer | — | 정렬순서 |
-
-**응답:** 생성된 설비 객체 (관계 포함)
-
----
-
-#### `GET /v1/equipment/{id}` — 설비 상세
-
-**응답에 포함되는 관계 데이터:**
-- `manager` — 담당자 (User)
-- `subManager` — 부담당자 (User)
-- `inspectionTemplates` — 점검항목 배열
-- `repairs` — 수리이력 배열
-- `processes` — 연결 공정 배열
-- `photos` — 사진 파일 배열
-
----
-
-#### `PUT /v1/equipment/{id}` — 설비 수정
-
-Body는 등록과 동일 (변경할 필드만 전송 가능)
-
----
-
-#### `DELETE /v1/equipment/{id}` — 설비 삭제 (Soft Delete)
-
----
-
-#### `POST /v1/equipment/{id}/restore` — 삭제된 설비 복원
-
----
-
-#### `PATCH /v1/equipment/{id}/toggle` — 활성/비활성 토글
-
-`is_active` 값이 반전됨
-
----
-
-### 3.2 점검 템플릿 (5개)
-
-#### `GET /v1/equipment/{id}/templates` — 활성 점검 주기 조회
-
-**응답:**
-
-```json
-{
-  "data": ["daily", "weekly", "monthly"]
-}
-```
-
-> 해당 설비에 점검항목이 등록된 주기 목록 반환
-
----
-
-#### `POST /v1/equipment/{id}/templates` — 점검항목 등록
-
-**Request Body:**
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `inspection_cycle` | string | ✅ | 주기: `daily`/`weekly`/`monthly`/`bimonthly`/`quarterly`/`semiannual` |
-| `item_no` | string | ✅ | 항목번호 |
-| `check_point` | string | ✅ | 점검개소 (예: 겉모양) |
-| `check_item` | string | ✅ | 점검항목 (예: 청결상태) |
-| `check_timing` | string | — | 시기: `operating` / `stopped` |
-| `check_frequency` | string | — | 주기 (예: 1회/일) |
-| `check_method` | string | — | 점검방법 |
-| `sort_order` | integer | — | 정렬순서 |
-
----
-
-#### `PUT /v1/equipment/templates/{templateId}` — 점검항목 수정
-
----
-
-#### `DELETE /v1/equipment/templates/{templateId}` — 점검항목 삭제
-
----
-
-#### `POST /v1/equipment/{id}/templates/copy` — 점검항목 다른 주기에 복사
-
-**Request Body:**
-
-```json
-{
-  "source_cycle": "daily",
-  "target_cycles": ["weekly", "monthly"]
-}
-```
-
-**응답:**
-
-```json
-{
-  "data": {
-    "copied": 5,
-    "skipped": 2,
-    "source_count": 7,
-    "target_cycles": ["weekly", "monthly"]
-  }
-}
-```
-
----
-
-### 3.3 점검 (5개) — 가장 핵심 기능
-
-#### `GET /v1/equipment/inspections` — 점검 그리드 데이터
-
-**Query Parameters:**
-
-| 파라미터 | 타입 | 필수 | 기본값 | 설명 |
-|----------|------|:----:|--------|------|
-| `cycle` | string | — | `daily` | 점검주기 |
-| `period` | string | — | 현재월 | daily: `YYYY-MM`, 그 외: `YYYY` |
-| `production_line` | string | — | — | 생산라인 필터 |
-| `equipment_id` | integer | — | — | 특정 설비만 |
-
-**응답 구조 (핵심):**
-
-```json
-{
-  "data": [
-    {
-      "equipment": {
-        "id": 1,
-        "equipment_code": "KD-M-001",
-        "name": "포밍기#1"
-      },
-      "templates": [
-        {
-          "id": 10,
-          "item_no": "1",
-          "check_point": "겉모양",
-          "check_item": "청결상태",
-          "check_timing": "operating",
-          "check_method": "육안 확인"
-        }
-      ],
-      "inspection": {
-        "id": 5,
-        "overall_judgment": "OK",
-        "inspector_id": 1,
-        "repair_note": "",
-        "issue_note": ""
-      },
-      "details": {
-        "10_2026-03-01": { "result": "good" },
-        "10_2026-03-02": { "result": "bad" },
-        "10_2026-03-03": { "result": null }
-      },
-      "labels": {
-        "1": "1", "2": "2", "3": "3", ..., "31": "31"
-      },
-      "can_inspect": true
-    }
-  ]
-}
-```
-
-> **details 키 형식**: `{template_item_id}_{check_date}`
-> **labels**: 그리드 열 헤더 (주기별로 다름)
-> **can_inspect**: 현재 사용자가 이 설비를 점검할 권한이 있는지
-
----
-
-#### `PATCH /v1/equipment/inspections/toggle` — 셀 클릭 (결과 순환)
-
-**Request Body:**
-
-```json
-{
-  "equipment_id": 1,
-  "template_item_id": 10,
-  "check_date": "2026-03-12",
-  "cycle": "daily"
-}
-```
-
-**응답:**
-
-```json
-{
-  "data": {
-    "result": "good",
-    "symbol": "○"
-  }
-}
-```
-
-**결과 순환 규칙:**
-
-```
-(빈칸) → good(○) → bad(X) → repaired(△) → (빈칸) → ...
-```
-
----
-
-#### `PATCH /v1/equipment/inspections/set-result` — 결과 직접 설정
-
-toggle과 같은 Body + `result` 필드 추가 (`good` / `bad` / `repaired` / `null`)
-
----
-
-#### `PATCH /v1/equipment/inspections/notes` — 메모/판정 업데이트
-
-**Request Body:**
-
-```json
-{
-  "equipment_id": 1,
-  "year_month": "2026-03",
-  "cycle": "daily",
-  "overall_judgment": "OK",
-  "inspector_id": 1,
-  "repair_note": "수리 사항...",
-  "issue_note": "이상 사항..."
-}
-```
-
----
-
-#### `DELETE /v1/equipment/inspections/reset` — 점검 데이터 초기화
-
-**Request Body:**
-
-```json
-{
-  "equipment_id": 1,
-  "cycle": "daily",
-  "period": "2026-03"
-}
-```
-
----
-
-### 3.4 수리이력 (4개)
-
-#### `GET /v1/equipment/repairs` — 목록 (페이지네이션)
-
-**Query Parameters:**
-
-| 파라미터 | 타입 | 설명 |
-|----------|------|------|
-| `equipment_id` | integer | 설비 필터 |
-| `repair_type` | string | `internal`(사내) / `external`(외주) |
-| `date_from` | date | 수리일 시작 |
-| `date_to` | date | 수리일 종료 |
-| `search` | string | 설비명/수리내용 검색 |
-| `per_page` | integer | 페이지당 개수 (기본 20) |
-
----
-
-#### `POST /v1/equipment/repairs` — 수리이력 등록
-
-**Request Body:**
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `equipment_id` | integer | ✅ | 설비 ID |
-| `repair_date` | date | ✅ | 수리일 (YYYY-MM-DD) |
-| `repair_type` | string | — | `internal`(사내) / `external`(외주) |
-| `repair_hours` | number | — | 수리시간 (0.5 단위) |
-| `description` | string | — | 수리내용 |
-| `cost` | number | — | 수리비용 (원) |
-| `vendor` | string | — | 외주업체 (repair_type=external 시) |
-| `repaired_by` | integer | — | 수리자 ID |
-| `memo` | string | — | 비고 |
-
----
-
-#### `PUT /v1/equipment/repairs/{id}` — 수정
-
-#### `DELETE /v1/equipment/repairs/{id}` — 삭제
-
----
-
-### 3.5 사진 (3개)
-
-#### `GET /v1/equipment/{id}/photos` — 사진 목록
-
-**Response:**
-
-```json
-{
-  "success": true,
-  "message": "데이터를 불러왔습니다.",
-  "data": [
-    {
-      "id": 1,
-      "file_name": "IMG_001.jpg",
-      "file_path": "1/equipment/2026/03/a1b2c3d4e5f6g7h8.jpg",
-      "file_url": "/api/v1/files/1/download",
-      "file_size": 524288,
-      "mime_type": "image/jpeg",
-      "created_at": "2026-03-12 10:30:00"
-    }
-  ]
-}
-```
-
-#### `POST /v1/equipment/{id}/photos` — 사진 업로드
-
-> **multipart/form-data** 형식으로 직접 업로드한다. 별도 파일 업로드 API를 거치지 않는다.
-
-**Request (multipart/form-data):**
-
-| 필드 | 타입 | 필수 | 설명 |
-|------|------|:----:|------|
-| `files[]` | file[] | O | 이미지 파일 배열 (다중 업로드) |
-
-**검증 규칙:**
-- 허용 확장자: `jpg, jpeg, png, gif, bmp, webp`
-- 파일당 최대 크기: 10MB
-- 설비당 최대 사진 수: 10장 (현재 사진 수 + 업로드 수 ≤ 10)
-
-**Response:**
-
-```json
-{
-  "success": true,
-  "message": "사진이 업로드되었습니다.",
-  "data": [
-    {
-      "id": 15,
-      "file_name": "IMG_001.jpg",
-      "file_path": "1/equipment/2026/03/a1b2c3d4e5f6g7h8.jpg",
-      "file_url": "/api/v1/files/15/download",
-      "file_size": 524288,
-      "mime_type": "image/jpeg",
-      "created_at": "2026-03-12 10:30:00"
-    }
-  ]
-}
-```
-
-**프론트엔드 구현 참고:**
-```typescript
-// 다중 파일 업로드 예시
-const formData = new FormData();
-selectedFiles.forEach(file => formData.append('files[]', file));
-await api.post(`/v1/equipment/${id}/photos`, formData, {
-  headers: { 'Content-Type': 'multipart/form-data' }
-});
-```
-
-#### `DELETE /v1/equipment/{id}/photos/{fileId}` — 사진 삭제
-
-**Response:**
-
-```json
-{
-  "success": true,
-  "message": "삭제되었습니다.",
-  "data": { "file_id": 15, "deleted": true }
-}
-```
-
----
-
-## 4. 화면별 구현 가이드
-
-### 4.1 설비 목록
-
-```
-┌────────────────────────────────────────────────────┐
-│ 설비 등록대장                        [+ 설비 등록]  │
-├────────────────────────────────────────────────────┤
-│ 필터: [검색] [상태 ▼] [라인 ▼] [유형 ▼] [검색]   │
-├────────────────────────────────────────────────────┤
-│ 설비번호 │ 설비명 │ 유형 │ 라인 │ 상태 │ 담당자 │…│
-│ KD-M-001│ 포밍기 │포밍기│스라트│🟢가동│ 홍길동│…│
-│ KD-M-002│ 미싱기 │미싱기│스크린│🟡유휴│ 김철수│…│
-├────────────────────────────────────────────────────┤
-│                    < 1 2 3 >                       │
-└────────────────────────────────────────────────────┘
-```
-
-**테이블 컬럼:**
-
-| 컬럼 | 필드 | 정렬 |
-|------|------|------|
-| 설비번호 | `equipment_code` | center |
-| 설비명 | `name` | left |
-| 유형 | `equipment_type` | center |
-| 위치 | `location` | center |
-| 생산라인 | `production_line` | center |
-| 상태 | `status` | center, Badge |
-| 담당자 정 | `manager.name` | center |
-| 담당자 부 | `sub_manager.name` | center |
-| 구입일 | `purchase_date` | center |
-| 액션 | — | 상세보기/수정/삭제 |
-
-**상태 Badge 색상:**
-
-| 상태 | 라벨 | 색상 |
-|------|------|------|
-| `active` | 가동 | 초록 |
-| `idle` | 유휴 | 노랑 |
-| `disposed` | 폐기 | 회색 |
-
----
-
-### 4.2 설비 등록/수정 폼
-
-**4개 섹션:**
-
-1. **기본정보**: 설비코드*, 설비명*, 설비유형(select), 규격
-2. **제조사 정보**: 제조사, 모델명, 제조번호
-3. **설치 정보**: 위치, 생산라인(select), 구입일, 설치일, 구입가격, 내용연수
-4. **관리자/비고**: 담당자(select), 부담당자(select), 상태(select), 비고(textarea)
-
-**드롭다운 고정값:**
-
-```
-설비유형: 포밍기 / 미싱기 / 샤링기 / V컷팅기 / 절곡기 / 프레스 / 드릴 / 기타
-생산라인: 스라트 / 스크린 / 절곡 / 기타
-상태:     가동(active) / 유휴(idle) / 폐기(disposed)
-```
-
-> 담당자/부담당자 드롭다운은 사용자 API에서 동적 로드
-
-**사진 관리 (등록/수정 화면):**
-- **등록 화면**: 사진을 미리 선택하면 대기열에 추가 + 미리보기 표시. 설비 저장 완료 후 자동 업로드. 드래그앤드롭, Ctrl+V 클립보드 붙여넣기 지원.
-- **수정 화면**: 기존 사진 조회/삭제 + 새 사진 추가 가능
-- 최대 10장 제한 (설비당)
-
----
-
-### 4.3 설비 상세 (탭 3개)
-
-```
-← 뒤로   KD-M-001 포밍기#1   [🟢가동]   [수정]
-─────────────────────────────────────────────
-[기본정보] [점검항목] [수리이력]
-─────────────────────────────────────────────
-```
-
-**탭 1: 기본정보**
-- 설비 상세 정보 (읽기 전용)
-- 사진 갤러리
-- 연결된 공정 목록
-
-**탭 2: 점검항목**
-- 주기별 탭 (daily/weekly/monthly/bimonthly/quarterly/semiannual)
-- 각 주기의 점검항목 테이블 (항목번호, 점검개소, 점검항목, 시기, 주기, 점검방법)
-- 항목 추가/수정/삭제 기능
-- "다른 주기에 복사" 기능
-
-**탭 3: 수리이력**
-- 해당 설비의 수리이력 테이블
-
----
-
-### 4.4 점검 그리드 (가장 복잡한 화면)
-
-```
-설비 점검표
-[일일] [주간] [월간] [2개월] [분기] [반기]    ← 주기 탭
-
-필터: [년월/연도] [라인 ▼] [설비 ▼] [조회]
-
-┌──────────┬──────────┬───┬───┬───┬───┬──────┐
-│ 설비     │ 점검항목 │ 1 │ 2 │ 3 │...│ 판정 │
-│(고정열)  │(고정열)  │(토)│(일)│(월)│   │      │
-├──────────┼──────────┼───┼───┼───┼───┼──────┤
-│ KD-M-001 │ 청결상태 │ — │ — │ ○ │   │ 합격 │
-│ 포밍기#1 │ 윤활상태 │ — │ — │ X │   │      │
-│(rowspan) │ 볼트이완 │ — │ — │ △ │   │      │
-├──────────┼──────────┼───┼───┼───┼───┼──────┤
-│ KD-M-002 │ 청결상태 │ — │ — │ ○ │   │ 합격 │
-└──────────┴──────────┴───┴───┴───┴───┴──────┘
-범례: ○ 양호  X 이상  △ 수리완료  ━ 비근무일
-```
-
-**핵심 동작:**
-
-1. **셀 클릭**: `PATCH /inspections/toggle` 호출 → 결과 순환 (빈칸→○→X→△→빈칸)
-2. **비근무일**: 주말(토/일) + holidays 테이블 등록 휴일 → 클릭 불가, 음영 처리 (daily만 적용)
-3. **고정 열**: 설비/점검항목 열은 가로 스크롤 시 고정 (sticky)
-4. **자동 판정**: 비근무일 제외, 모든 점검항목이 good 또는 repaired면 "합격"
-5. **rowspan**: 동일 설비의 여러 점검항목은 설비명을 세로 병합
-
-**주기별 그리드 열 구성:**
-
-| 주기 | period 형식 | 열 개수 | 열 라벨 |
-|------|------------|---------|---------|
-| daily | `YYYY-MM` | 28~31 | 1, 2, 3, ..., 31 (요일 표시) |
-| weekly | `YYYY` | 52 | 1주, 2주, ..., 52주 |
-| monthly | `YYYY` | 12 | 1월, 2월, ..., 12월 |
-| bimonthly | `YYYY` | 6 | 1~2월, 3~4월, ..., 11~12월 |
-| quarterly | `YYYY` | 4 | 1분기, 2분기, 3분기, 4분기 |
-| semiannual | `YYYY` | 2 | 상반기, 하반기 |
-
-**점검 결과 심볼/색상:**
-
-| result | 심볼 | 색상 |
-|--------|------|------|
-| `good` | ○ | 초록 (`text-green-600`) |
-| `bad` | X | 빨강 (`text-red-600`) |
-| `repaired` | △ | 노랑 (`text-yellow-600`) |
-| `null` | (빈칸) | — |
-
----
-
-### 4.5 수리이력
-
-**목록 필터:**
-- 검색 (설비명/수리내용)
-- 설비 선택 (드롭다운)
-- 보전구분 (`internal` 사내 / `external` 외주)
-- 기간 (시작일 ~ 종료일)
-
-**테이블 컬럼:**
-
-| 컬럼 | 필드 | 형식 |
-|------|------|------|
-| 수리일 | `repair_date` | YYYY-MM-DD |
-| 설비 | `equipment.name` | 텍스트 |
-| 보전구분 | `repair_type` | Badge (사내: 파랑, 외주: 주황) |
-| 수리시간 | `repair_hours` | "2h" 또는 "-" |
-| 수리내용 | `description` | 텍스트 (40자 제한) |
-| 비용 | `cost` | 통화 형식 (1,000,000원) |
-| 외주업체 | `vendor` | 텍스트 또는 "-" |
-| 액션 | — | 수정/삭제 |
-
-**등록 폼 특이사항:**
-- `repair_type`이 `external`(외주)일 때만 `vendor`(외주업체) 필드 표시
-- `repair_hours`는 0.5 단위 입력 (step=0.5)
-
----
-
-### 4.6 대시보드
-
-```
-┌────────────┬────────────┬────────────┬────────────┐
-│ 총 설비    │ 가동 중     │ 유휴       │ 폐기       │
-│   12대     │   10대      │   2대      │   0대      │
-└────────────┴────────────┴────────────┴────────────┘
-
-┌──────────────────────────┬──────────────────────────┐
-│ 이번달 점검 현황         │ 설비 유형별 현황         │
-│ 점검 대상: 12대          │ 포밍기 ████████ 5        │
-│ 점검 완료: 8대           │ 절곡기 █████ 3           │
-│ 완료율: 66% [████░░]    │ 미싱기 ███ 2             │
-│ 이상 발견: 2건           │ 기타   ██ 2              │
-└──────────────────────────┴──────────────────────────┘
-
-┌────────────────────────────────────────────────────┐
-│ 최근 수리이력                        [전체보기 →]  │
-├─────────┬──────────┬──────────┬───────────┬────────┤
-│ 수리일  │ 설비     │ 보전구분 │ 수리내용  │ 비용   │
-│ 03-08   │ KD-M-01  │ 사내     │ 베어링 교체│ 50,000│
-└─────────┴──────────┴──────────┴───────────┴────────┘
-```
-
-> `GET /v1/equipment/stats` 로 상단 4개 카드 데이터를 가져옴.
-> 점검 현황과 유형별 차트는 stats 응답을 가공하여 표시.
-
----
-
-## 5. 비즈니스 규칙
-
-### 5.1 점검 권한
-
-- 관리자(admin): 모든 설비 점검 가능
-- 일반 사용자: 자신이 `manager_id` 또는 `sub_manager_id`인 설비만 점검 가능
-- `can_inspect` 플래그로 API가 알려줌 → false면 셀 클릭 비활성화
-
-### 5.2 비근무일 제한 (daily만)
-
-- **일일 점검에서만** 주말(토/일) 및 등록된 휴일에 점검 기록 불가
-- 해당 셀은 음영 처리 + 클릭 비활성화
-- 그 외 주기(weekly/monthly 등)에는 제한 없음
-
-### 5.3 점검 결과 순환
-
-셀 클릭 시 결과가 순환:
-
-```
-(빈칸) → good(○) → bad(X) → repaired(△) → (빈칸)
-```
-
-### 5.4 자동 판정
-
-- 도래한 날짜 중 비근무일 제외
-- 모든 항목-날짜 조합이 `good` 또는 `repaired` → **합격(OK)**
-- 하나라도 `bad` 또는 미점검 → **불합격(NG)**
-
-### 5.5 설비 사진
-
-- 최대 10장 (설비당)
-- Cloudflare R2에 저장 (`Storage::disk('r2')`)
-- `POST /v1/equipment/{id}/photos`로 직접 업로드 (`files[]` multipart)
-- 허용 확장자: jpg, jpeg, png, gif, bmp, webp
-- 파일당 최대 10MB
-- 사진 URL: `/api/v1/files/{id}/download`
-- 삭제 시 soft delete 처리
-- **등록 시 사진 업로드 흐름**: 사진을 미리 선택(대기열) → 설비 저장 → 생성된 ID로 사진 자동 업로드
-- **수정 시 사진 관리**: 페이지 로드 시 기존 사진 표시 → 추가/삭제 즉시 반영
-
----
-
-## 6. 공통 응답 포맷
-
-모든 API 응답은 다음 구조를 따릅니다:
-
-```json
-{
-  "success": true,
-  "message": "성공/에러 메시지",
-  "data": { ... }
-}
-```
-
-에러 시:
-
-```json
-{
-  "success": false,
-  "message": "에러 메시지",
-  "errors": {
-    "equipment_code": ["설비코드는 필수입니다."]
-  }
-}
-```
-
----
-
-## 7. 참고 사항
-
-### MNG R&D 화면 확인
-
-개발서버 MNG에서 기존 구현을 확인할 수 있습니다:
-- **URL**: `https://admin.codebridge-x.com/equipment`
-- 대시보드, 등록대장, 점검 그리드, 수리이력 모두 동작하는 상태
-
-### 개발서버 API 테스트
-
-```bash
-# 설비 목록 조회 예시
-curl -H "X-Api-Key: <API_KEY>" \
-     -H "Authorization: Bearer <TOKEN>" \
-     "https://api.dev.codebridge-x.com/api/v1/equipment?per_page=5"
-```
-
-### 구현 순서 제안
-
-1. **1단계**: 설비 CRUD (목록 → 등록 → 상세 → 수정) — 기본 DataTable + 폼
-2. **2단계**: 수리이력 (목록 → 등록) — 1단계와 유사한 패턴
-3. **3단계**: 점검 그리드 — 가장 복잡, 동적 그리드 + 셀 토글
-4. **4단계**: 대시보드 — 통계 카드 + 간단한 차트
-
----
-
-## 관련 문서
-
-- [설비관리 기능 문서](../features/equipment/README.md)
-- [서비스 구축 계획](../dev/dev_plans/equipment-service-build-plan.md)
-
----
-
-**최종 업데이트**: 2026-03-12 (설비 등록 시 사진 업로드 기능 반영)
+# 설비관리 React 프론트엔드 구현 요청
+
+> **작성일**: 2026-03-12
+> **요청자**: R&D실
+> **상태**: API 백엔드 완료, React 프론트엔드 구현 요청
+
+---
+
+## 1. 개요
+
+설비관리(Equipment Management) 기능의 React 프론트엔드를 구현해 주세요.
+API 백엔드(26개 엔드포인트)는 개발 완료되어 개발서버에 배포된 상태입니다.
+
+- **API 문서**: Swagger 미작성 상태이므로 아래 엔드포인트 스펙을 참고
+- **MNG 참고**: `mng/resources/views/equipment/` 에 Blade/HTMX로 구현된 R&D 버전이 있으므로 화면 구성 참고 가능
+- **API Base URL**: `https://api.dev.codebridge-x.com/api/v1`
+
+---
+
+## 2. 구현 화면 목록
+
+| # | 화면 | 경로 (제안) | 우선순위 | 비고 |
+|---|------|------------|:--------:|------|
+| 1 | 설비 목록 | `/equipment` | 1순위 | DataTable + 필터 |
+| 2 | 설비 등록 | `/equipment/create` | 1순위 | 폼 |
+| 3 | 설비 상세 | `/equipment/:id` | 1순위 | 탭 3개 (기본정보/점검항목/수리이력) |
+| 4 | 설비 수정 | `/equipment/:id/edit` | 1순위 | 등록과 동일 폼 + 기존 사진 관리 |
+| 5 | 점검 그리드 | `/equipment/inspections` | 2순위 | 동적 그리드, 셀 토글 (가장 복잡) |
+| 6 | 수리이력 목록 | `/equipment/repairs` | 2순위 | DataTable + 필터 |
+| 7 | 수리이력 등록 | `/equipment/repairs/create` | 2순위 | 폼 |
+| 8 | 설비 대시보드 | `/equipment/dashboard` | 3순위 | 통계 카드 + 차트 |
+
+---
+
+## 3. API 엔드포인트 상세
+
+### 3.1 설비 CRUD (9개)
+
+#### `GET /v1/equipment` — 목록 조회 (페이지네이션)
+
+**Query Parameters:**
+
+| 파라미터 | 타입 | 필수 | 기본값 | 설명 |
+|----------|------|:----:|--------|------|
+| `search` | string | — | — | 설비코드, 설비명 LIKE 검색 |
+| `status` | string | — | — | `active` / `idle` / `disposed` |
+| `production_line` | string | — | — | 생산라인 필터 |
+| `equipment_type` | string | — | — | 설비유형 필터 |
+| `sort_by` | string | — | `sort_order` | 정렬 컬럼 |
+| `sort_direction` | string | — | `asc` | `asc` / `desc` |
+| `per_page` | integer | — | `20` | 페이지당 개수 |
+| `page` | integer | — | `1` | 페이지 번호 |
+
+**응답:**
+
+```json
+{
+  "success": true,
+  "message": "...",
+  "data": {
+    "current_page": 1,
+    "data": [
+      {
+        "id": 1,
+        "equipment_code": "KD-M-001",
+        "name": "포밍기#1",
+        "equipment_type": "포밍기",
+        "specification": "1200x800mm",
+        "manufacturer": "제조사",
+        "model_name": "모델A",
+        "serial_no": "SN-001",
+        "location": "1공장-1F",
+        "production_line": "스라트",
+        "purchase_date": "2020-01-15",
+        "install_date": "2020-02-01",
+        "purchase_price": "15000000.00",
+        "useful_life": 10,
+        "status": "active",
+        "disposed_date": null,
+        "manager_id": 1,
+        "sub_manager_id": 2,
+        "photo_path": null,
+        "memo": "비고",
+        "options": {},
+        "is_active": 1,
+        "sort_order": 1,
+        "manager": { "id": 1, "name": "홍길동" },
+        "sub_manager": { "id": 2, "name": "김철수" }
+      }
+    ],
+    "total": 12,
+    "per_page": 20,
+    "last_page": 1
+  }
+}
+```
+
+---
+
+#### `GET /v1/equipment/options` — 드롭다운 데이터
+
+**응답:**
+
+```json
+{
+  "success": true,
+  "data": {
+    "equipment_types": ["포밍기", "미싱기", "샤링기", "V컷팅기", "절곡기", "프레스", "드릴", "기타"],
+    "production_lines": ["스라트", "스크린", "절곡", "기타"],
+    "statuses": ["active", "idle", "disposed"],
+    "equipment_list": [
+      { "id": 1, "equipment_code": "KD-M-001", "name": "포밍기#1" }
+    ]
+  }
+}
+```
+
+> 설비 등록/수정 폼, 필터 드롭다운에 사용
+
+---
+
+#### `GET /v1/equipment/stats` — 대시보드 통계
+
+**응답:**
+
+```json
+{
+  "success": true,
+  "data": {
+    "total": 12,
+    "active": 10,
+    "idle": 2,
+    "disposed": 0
+  }
+}
+```
+
+---
+
+#### `POST /v1/equipment` — 설비 등록
+
+**Request Body (JSON):**
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `equipment_code` | string | ✅ | 설비코드 (tenant 내 unique) |
+| `name` | string | ✅ | 설비명 |
+| `equipment_type` | string | — | 설비유형 |
+| `specification` | string | — | 규격 |
+| `manufacturer` | string | — | 제조사 |
+| `model_name` | string | — | 모델명 |
+| `serial_no` | string | — | 제조번호 |
+| `location` | string | — | 위치 |
+| `production_line` | string | — | 생산라인 |
+| `purchase_date` | date | — | 구입일 (YYYY-MM-DD) |
+| `install_date` | date | — | 설치일 (YYYY-MM-DD) |
+| `purchase_price` | number | — | 구입가격 |
+| `useful_life` | integer | — | 내용연수 |
+| `status` | string | — | `active`(기본) / `idle` / `disposed` |
+| `disposed_date` | date | — | 폐기일 |
+| `manager_id` | integer | — | 담당자 ID (users FK) |
+| `sub_manager_id` | integer | — | 부담당자 ID (users FK) |
+| `memo` | string | — | 비고 |
+| `options` | object | — | 확장 속성 JSON |
+| `sort_order` | integer | — | 정렬순서 |
+
+**응답:** 생성된 설비 객체 (관계 포함)
+
+---
+
+#### `GET /v1/equipment/{id}` — 설비 상세
+
+**응답에 포함되는 관계 데이터:**
+- `manager` — 담당자 (User)
+- `subManager` — 부담당자 (User)
+- `inspectionTemplates` — 점검항목 배열
+- `repairs` — 수리이력 배열
+- `processes` — 연결 공정 배열
+- `photos` — 사진 파일 배열
+
+---
+
+#### `PUT /v1/equipment/{id}` — 설비 수정
+
+Body는 등록과 동일 (변경할 필드만 전송 가능)
+
+---
+
+#### `DELETE /v1/equipment/{id}` — 설비 삭제 (Soft Delete)
+
+---
+
+#### `POST /v1/equipment/{id}/restore` — 삭제된 설비 복원
+
+---
+
+#### `PATCH /v1/equipment/{id}/toggle` — 활성/비활성 토글
+
+`is_active` 값이 반전됨
+
+---
+
+### 3.2 점검 템플릿 (5개)
+
+#### `GET /v1/equipment/{id}/templates` — 활성 점검 주기 조회
+
+**응답:**
+
+```json
+{
+  "data": ["daily", "weekly", "monthly"]
+}
+```
+
+> 해당 설비에 점검항목이 등록된 주기 목록 반환
+
+---
+
+#### `POST /v1/equipment/{id}/templates` — 점검항목 등록
+
+**Request Body:**
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `inspection_cycle` | string | ✅ | 주기: `daily`/`weekly`/`monthly`/`bimonthly`/`quarterly`/`semiannual` |
+| `item_no` | string | ✅ | 항목번호 |
+| `check_point` | string | ✅ | 점검개소 (예: 겉모양) |
+| `check_item` | string | ✅ | 점검항목 (예: 청결상태) |
+| `check_timing` | string | — | 시기: `operating` / `stopped` |
+| `check_frequency` | string | — | 주기 (예: 1회/일) |
+| `check_method` | string | — | 점검방법 |
+| `sort_order` | integer | — | 정렬순서 |
+
+---
+
+#### `PUT /v1/equipment/templates/{templateId}` — 점검항목 수정
+
+---
+
+#### `DELETE /v1/equipment/templates/{templateId}` — 점검항목 삭제
+
+---
+
+#### `POST /v1/equipment/{id}/templates/copy` — 점검항목 다른 주기에 복사
+
+**Request Body:**
+
+```json
+{
+  "source_cycle": "daily",
+  "target_cycles": ["weekly", "monthly"]
+}
+```
+
+**응답:**
+
+```json
+{
+  "data": {
+    "copied": 5,
+    "skipped": 2,
+    "source_count": 7,
+    "target_cycles": ["weekly", "monthly"]
+  }
+}
+```
+
+---
+
+### 3.3 점검 (5개) — 가장 핵심 기능
+
+#### `GET /v1/equipment/inspections` — 점검 그리드 데이터
+
+**Query Parameters:**
+
+| 파라미터 | 타입 | 필수 | 기본값 | 설명 |
+|----------|------|:----:|--------|------|
+| `cycle` | string | — | `daily` | 점검주기 |
+| `period` | string | — | 현재월 | daily: `YYYY-MM`, 그 외: `YYYY` |
+| `production_line` | string | — | — | 생산라인 필터 |
+| `equipment_id` | integer | — | — | 특정 설비만 |
+
+**응답 구조 (핵심):**
+
+```json
+{
+  "data": [
+    {
+      "equipment": {
+        "id": 1,
+        "equipment_code": "KD-M-001",
+        "name": "포밍기#1"
+      },
+      "templates": [
+        {
+          "id": 10,
+          "item_no": "1",
+          "check_point": "겉모양",
+          "check_item": "청결상태",
+          "check_timing": "operating",
+          "check_method": "육안 확인"
+        }
+      ],
+      "inspection": {
+        "id": 5,
+        "overall_judgment": "OK",
+        "inspector_id": 1,
+        "repair_note": "",
+        "issue_note": ""
+      },
+      "details": {
+        "10_2026-03-01": { "result": "good" },
+        "10_2026-03-02": { "result": "bad" },
+        "10_2026-03-03": { "result": null }
+      },
+      "labels": {
+        "1": "1", "2": "2", "3": "3", ..., "31": "31"
+      },
+      "can_inspect": true
+    }
+  ]
+}
+```
+
+> **details 키 형식**: `{template_item_id}_{check_date}`
+> **labels**: 그리드 열 헤더 (주기별로 다름)
+> **can_inspect**: 현재 사용자가 이 설비를 점검할 권한이 있는지
+
+---
+
+#### `PATCH /v1/equipment/inspections/toggle` — 셀 클릭 (결과 순환)
+
+**Request Body:**
+
+```json
+{
+  "equipment_id": 1,
+  "template_item_id": 10,
+  "check_date": "2026-03-12",
+  "cycle": "daily"
+}
+```
+
+**응답:**
+
+```json
+{
+  "data": {
+    "result": "good",
+    "symbol": "○"
+  }
+}
+```
+
+**결과 순환 규칙:**
+
+```
+(빈칸) → good(○) → bad(X) → repaired(△) → (빈칸) → ...
+```
+
+---
+
+#### `PATCH /v1/equipment/inspections/set-result` — 결과 직접 설정
+
+toggle과 같은 Body + `result` 필드 추가 (`good` / `bad` / `repaired` / `null`)
+
+---
+
+#### `PATCH /v1/equipment/inspections/notes` — 메모/판정 업데이트
+
+**Request Body:**
+
+```json
+{
+  "equipment_id": 1,
+  "year_month": "2026-03",
+  "cycle": "daily",
+  "overall_judgment": "OK",
+  "inspector_id": 1,
+  "repair_note": "수리 사항...",
+  "issue_note": "이상 사항..."
+}
+```
+
+---
+
+#### `DELETE /v1/equipment/inspections/reset` — 점검 데이터 초기화
+
+**Request Body:**
+
+```json
+{
+  "equipment_id": 1,
+  "cycle": "daily",
+  "period": "2026-03"
+}
+```
+
+---
+
+### 3.4 수리이력 (4개)
+
+#### `GET /v1/equipment/repairs` — 목록 (페이지네이션)
+
+**Query Parameters:**
+
+| 파라미터 | 타입 | 설명 |
+|----------|------|------|
+| `equipment_id` | integer | 설비 필터 |
+| `repair_type` | string | `internal`(사내) / `external`(외주) |
+| `date_from` | date | 수리일 시작 |
+| `date_to` | date | 수리일 종료 |
+| `search` | string | 설비명/수리내용 검색 |
+| `per_page` | integer | 페이지당 개수 (기본 20) |
+
+---
+
+#### `POST /v1/equipment/repairs` — 수리이력 등록
+
+**Request Body:**
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `equipment_id` | integer | ✅ | 설비 ID |
+| `repair_date` | date | ✅ | 수리일 (YYYY-MM-DD) |
+| `repair_type` | string | — | `internal`(사내) / `external`(외주) |
+| `repair_hours` | number | — | 수리시간 (0.5 단위) |
+| `description` | string | — | 수리내용 |
+| `cost` | number | — | 수리비용 (원) |
+| `vendor` | string | — | 외주업체 (repair_type=external 시) |
+| `repaired_by` | integer | — | 수리자 ID |
+| `memo` | string | — | 비고 |
+
+---
+
+#### `PUT /v1/equipment/repairs/{id}` — 수정
+
+#### `DELETE /v1/equipment/repairs/{id}` — 삭제
+
+---
+
+### 3.5 사진 (3개)
+
+#### `GET /v1/equipment/{id}/photos` — 사진 목록
+
+**Response:**
+
+```json
+{
+  "success": true,
+  "message": "데이터를 불러왔습니다.",
+  "data": [
+    {
+      "id": 1,
+      "file_name": "IMG_001.jpg",
+      "file_path": "1/equipment/2026/03/a1b2c3d4e5f6g7h8.jpg",
+      "file_url": "/api/v1/files/1/download",
+      "file_size": 524288,
+      "mime_type": "image/jpeg",
+      "created_at": "2026-03-12 10:30:00"
+    }
+  ]
+}
+```
+
+#### `POST /v1/equipment/{id}/photos` — 사진 업로드
+
+> **multipart/form-data** 형식으로 직접 업로드한다. 별도 파일 업로드 API를 거치지 않는다.
+
+**Request (multipart/form-data):**
+
+| 필드 | 타입 | 필수 | 설명 |
+|------|------|:----:|------|
+| `files[]` | file[] | O | 이미지 파일 배열 (다중 업로드) |
+
+**검증 규칙:**
+- 허용 확장자: `jpg, jpeg, png, gif, bmp, webp`
+- 파일당 최대 크기: 10MB
+- 설비당 최대 사진 수: 10장 (현재 사진 수 + 업로드 수 ≤ 10)
+
+**Response:**
+
+```json
+{
+  "success": true,
+  "message": "사진이 업로드되었습니다.",
+  "data": [
+    {
+      "id": 15,
+      "file_name": "IMG_001.jpg",
+      "file_path": "1/equipment/2026/03/a1b2c3d4e5f6g7h8.jpg",
+      "file_url": "/api/v1/files/15/download",
+      "file_size": 524288,
+      "mime_type": "image/jpeg",
+      "created_at": "2026-03-12 10:30:00"
+    }
+  ]
+}
+```
+
+**프론트엔드 구현 참고:**
+```typescript
+// 다중 파일 업로드 예시
+const formData = new FormData();
+selectedFiles.forEach(file => formData.append('files[]', file));
+await api.post(`/v1/equipment/${id}/photos`, formData, {
+  headers: { 'Content-Type': 'multipart/form-data' }
+});
+```
+
+#### `DELETE /v1/equipment/{id}/photos/{fileId}` — 사진 삭제
+
+**Response:**
+
+```json
+{
+  "success": true,
+  "message": "삭제되었습니다.",
+  "data": { "file_id": 15, "deleted": true }
+}
+```
+
+---
+
+## 4. 화면별 구현 가이드
+
+### 4.1 설비 목록
+
+```
+┌────────────────────────────────────────────────────┐
+│ 설비 등록대장                        [+ 설비 등록]  │
+├────────────────────────────────────────────────────┤
+│ 필터: [검색] [상태 ▼] [라인 ▼] [유형 ▼] [검색]   │
+├────────────────────────────────────────────────────┤
+│ 설비번호 │ 설비명 │ 유형 │ 라인 │ 상태 │ 담당자 │…│
+│ KD-M-001│ 포밍기 │포밍기│스라트│🟢가동│ 홍길동│…│
+│ KD-M-002│ 미싱기 │미싱기│스크린│🟡유휴│ 김철수│…│
+├────────────────────────────────────────────────────┤
+│                    < 1 2 3 >                       │
+└────────────────────────────────────────────────────┘
+```
+
+**테이블 컬럼:**
+
+| 컬럼 | 필드 | 정렬 |
+|------|------|------|
+| 설비번호 | `equipment_code` | center |
+| 설비명 | `name` | left |
+| 유형 | `equipment_type` | center |
+| 위치 | `location` | center |
+| 생산라인 | `production_line` | center |
+| 상태 | `status` | center, Badge |
+| 담당자 정 | `manager.name` | center |
+| 담당자 부 | `sub_manager.name` | center |
+| 구입일 | `purchase_date` | center |
+| 액션 | — | 상세보기/수정/삭제 |
+
+**상태 Badge 색상:**
+
+| 상태 | 라벨 | 색상 |
+|------|------|------|
+| `active` | 가동 | 초록 |
+| `idle` | 유휴 | 노랑 |
+| `disposed` | 폐기 | 회색 |
+
+---
+
+### 4.2 설비 등록/수정 폼
+
+**4개 섹션:**
+
+1. **기본정보**: 설비코드*, 설비명*, 설비유형(select), 규격
+2. **제조사 정보**: 제조사, 모델명, 제조번호
+3. **설치 정보**: 위치, 생산라인(select), 구입일, 설치일, 구입가격, 내용연수
+4. **관리자/비고**: 담당자(select), 부담당자(select), 상태(select), 비고(textarea)
+
+**드롭다운 고정값:**
+
+```
+설비유형: 포밍기 / 미싱기 / 샤링기 / V컷팅기 / 절곡기 / 프레스 / 드릴 / 기타
+생산라인: 스라트 / 스크린 / 절곡 / 기타
+상태:     가동(active) / 유휴(idle) / 폐기(disposed)
+```
+
+> 담당자/부담당자 드롭다운은 사용자 API에서 동적 로드
+
+**사진 관리 (등록/수정 화면):**
+- **등록 화면**: 사진을 미리 선택하면 대기열에 추가 + 미리보기 표시. 설비 저장 완료 후 자동 업로드. 드래그앤드롭, Ctrl+V 클립보드 붙여넣기 지원.
+- **수정 화면**: 기존 사진 조회/삭제 + 새 사진 추가 가능
+- 최대 10장 제한 (설비당)
+
+---
+
+### 4.3 설비 상세 (탭 3개)
+
+```
+← 뒤로   KD-M-001 포밍기#1   [🟢가동]   [수정]
+─────────────────────────────────────────────
+[기본정보] [점검항목] [수리이력]
+─────────────────────────────────────────────
+```
+
+**탭 1: 기본정보**
+- 설비 상세 정보 (읽기 전용)
+- 사진 갤러리
+- 연결된 공정 목록
+
+**탭 2: 점검항목**
+- 주기별 탭 (daily/weekly/monthly/bimonthly/quarterly/semiannual)
+- 각 주기의 점검항목 테이블 (항목번호, 점검개소, 점검항목, 시기, 주기, 점검방법)
+- 항목 추가/수정/삭제 기능
+- "다른 주기에 복사" 기능
+
+**탭 3: 수리이력**
+- 해당 설비의 수리이력 테이블
+
+---
+
+### 4.4 점검 그리드 (가장 복잡한 화면)
+
+```
+설비 점검표
+[일일] [주간] [월간] [2개월] [분기] [반기]    ← 주기 탭
+
+필터: [년월/연도] [라인 ▼] [설비 ▼] [조회]
+
+┌──────────┬──────────┬───┬───┬───┬───┬──────┐
+│ 설비     │ 점검항목 │ 1 │ 2 │ 3 │...│ 판정 │
+│(고정열)  │(고정열)  │(토)│(일)│(월)│   │      │
+├──────────┼──────────┼───┼───┼───┼───┼──────┤
+│ KD-M-001 │ 청결상태 │ — │ — │ ○ │   │ 합격 │
+│ 포밍기#1 │ 윤활상태 │ — │ — │ X │   │      │
+│(rowspan) │ 볼트이완 │ — │ — │ △ │   │      │
+├──────────┼──────────┼───┼───┼───┼───┼──────┤
+│ KD-M-002 │ 청결상태 │ — │ — │ ○ │   │ 합격 │
+└──────────┴──────────┴───┴───┴───┴───┴──────┘
+범례: ○ 양호  X 이상  △ 수리완료  ━ 비근무일
+```
+
+**핵심 동작:**
+
+1. **셀 클릭**: `PATCH /inspections/toggle` 호출 → 결과 순환 (빈칸→○→X→△→빈칸)
+2. **비근무일**: 주말(토/일) + holidays 테이블 등록 휴일 → 클릭 불가, 음영 처리 (daily만 적용)
+3. **고정 열**: 설비/점검항목 열은 가로 스크롤 시 고정 (sticky)
+4. **자동 판정**: 비근무일 제외, 모든 점검항목이 good 또는 repaired면 "합격"
+5. **rowspan**: 동일 설비의 여러 점검항목은 설비명을 세로 병합
+
+**주기별 그리드 열 구성:**
+
+| 주기 | period 형식 | 열 개수 | 열 라벨 |
+|------|------------|---------|---------|
+| daily | `YYYY-MM` | 28~31 | 1, 2, 3, ..., 31 (요일 표시) |
+| weekly | `YYYY` | 52 | 1주, 2주, ..., 52주 |
+| monthly | `YYYY` | 12 | 1월, 2월, ..., 12월 |
+| bimonthly | `YYYY` | 6 | 1~2월, 3~4월, ..., 11~12월 |
+| quarterly | `YYYY` | 4 | 1분기, 2분기, 3분기, 4분기 |
+| semiannual | `YYYY` | 2 | 상반기, 하반기 |
+
+**점검 결과 심볼/색상:**
+
+| result | 심볼 | 색상 |
+|--------|------|------|
+| `good` | ○ | 초록 (`text-green-600`) |
+| `bad` | X | 빨강 (`text-red-600`) |
+| `repaired` | △ | 노랑 (`text-yellow-600`) |
+| `null` | (빈칸) | — |
+
+---
+
+### 4.5 수리이력
+
+**목록 필터:**
+- 검색 (설비명/수리내용)
+- 설비 선택 (드롭다운)
+- 보전구분 (`internal` 사내 / `external` 외주)
+- 기간 (시작일 ~ 종료일)
+
+**테이블 컬럼:**
+
+| 컬럼 | 필드 | 형식 |
+|------|------|------|
+| 수리일 | `repair_date` | YYYY-MM-DD |
+| 설비 | `equipment.name` | 텍스트 |
+| 보전구분 | `repair_type` | Badge (사내: 파랑, 외주: 주황) |
+| 수리시간 | `repair_hours` | "2h" 또는 "-" |
+| 수리내용 | `description` | 텍스트 (40자 제한) |
+| 비용 | `cost` | 통화 형식 (1,000,000원) |
+| 외주업체 | `vendor` | 텍스트 또는 "-" |
+| 액션 | — | 수정/삭제 |
+
+**등록 폼 특이사항:**
+- `repair_type`이 `external`(외주)일 때만 `vendor`(외주업체) 필드 표시
+- `repair_hours`는 0.5 단위 입력 (step=0.5)
+
+---
+
+### 4.6 대시보드
+
+```
+┌────────────┬────────────┬────────────┬────────────┐
+│ 총 설비    │ 가동 중     │ 유휴       │ 폐기       │
+│   12대     │   10대      │   2대      │   0대      │
+└────────────┴────────────┴────────────┴────────────┘
+
+┌──────────────────────────┬──────────────────────────┐
+│ 이번달 점검 현황         │ 설비 유형별 현황         │
+│ 점검 대상: 12대          │ 포밍기 ████████ 5        │
+│ 점검 완료: 8대           │ 절곡기 █████ 3           │
+│ 완료율: 66% [████░░]    │ 미싱기 ███ 2             │
+│ 이상 발견: 2건           │ 기타   ██ 2              │
+└──────────────────────────┴──────────────────────────┘
+
+┌────────────────────────────────────────────────────┐
+│ 최근 수리이력                        [전체보기 →]  │
+├─────────┬──────────┬──────────┬───────────┬────────┤
+│ 수리일  │ 설비     │ 보전구분 │ 수리내용  │ 비용   │
+│ 03-08   │ KD-M-01  │ 사내     │ 베어링 교체│ 50,000│
+└─────────┴──────────┴──────────┴───────────┴────────┘
+```
+
+> `GET /v1/equipment/stats` 로 상단 4개 카드 데이터를 가져옴.
+> 점검 현황과 유형별 차트는 stats 응답을 가공하여 표시.
+
+---
+
+## 5. 비즈니스 규칙
+
+### 5.1 점검 권한
+
+- 관리자(admin): 모든 설비 점검 가능
+- 일반 사용자: 자신이 `manager_id` 또는 `sub_manager_id`인 설비만 점검 가능
+- `can_inspect` 플래그로 API가 알려줌 → false면 셀 클릭 비활성화
+
+### 5.2 비근무일 제한 (daily만)
+
+- **일일 점검에서만** 주말(토/일) 및 등록된 휴일에 점검 기록 불가
+- 해당 셀은 음영 처리 + 클릭 비활성화
+- 그 외 주기(weekly/monthly 등)에는 제한 없음
+
+### 5.3 점검 결과 순환
+
+셀 클릭 시 결과가 순환:
+
+```
+(빈칸) → good(○) → bad(X) → repaired(△) → (빈칸)
+```
+
+### 5.4 자동 판정
+
+- 도래한 날짜 중 비근무일 제외
+- 모든 항목-날짜 조합이 `good` 또는 `repaired` → **합격(OK)**
+- 하나라도 `bad` 또는 미점검 → **불합격(NG)**
+
+### 5.5 설비 사진
+
+- 최대 10장 (설비당)
+- Cloudflare R2에 저장 (`Storage::disk('r2')`)
+- `POST /v1/equipment/{id}/photos`로 직접 업로드 (`files[]` multipart)
+- 허용 확장자: jpg, jpeg, png, gif, bmp, webp
+- 파일당 최대 10MB
+- 사진 URL: `/api/v1/files/{id}/download`
+- 삭제 시 soft delete 처리
+- **등록 시 사진 업로드 흐름**: 사진을 미리 선택(대기열) → 설비 저장 → 생성된 ID로 사진 자동 업로드
+- **수정 시 사진 관리**: 페이지 로드 시 기존 사진 표시 → 추가/삭제 즉시 반영
+
+---
+
+## 6. 공통 응답 포맷
+
+모든 API 응답은 다음 구조를 따릅니다:
+
+```json
+{
+  "success": true,
+  "message": "성공/에러 메시지",
+  "data": { ... }
+}
+```
+
+에러 시:
+
+```json
+{
+  "success": false,
+  "message": "에러 메시지",
+  "errors": {
+    "equipment_code": ["설비코드는 필수입니다."]
+  }
+}
+```
+
+---
+
+## 7. 참고 사항
+
+### MNG R&D 화면 확인
+
+개발서버 MNG에서 기존 구현을 확인할 수 있습니다:
+- **URL**: `https://admin.codebridge-x.com/equipment`
+- 대시보드, 등록대장, 점검 그리드, 수리이력 모두 동작하는 상태
+
+### 개발서버 API 테스트
+
+```bash
+# 설비 목록 조회 예시
+curl -H "X-Api-Key: <API_KEY>" \
+     -H "Authorization: Bearer <TOKEN>" \
+     "https://api.dev.codebridge-x.com/api/v1/equipment?per_page=5"
+```
+
+### 구현 순서 제안
+
+1. **1단계**: 설비 CRUD (목록 → 등록 → 상세 → 수정) — 기본 DataTable + 폼
+2. **2단계**: 수리이력 (목록 → 등록) — 1단계와 유사한 패턴
+3. **3단계**: 점검 그리드 — 가장 복잡, 동적 그리드 + 셀 토글
+4. **4단계**: 대시보드 — 통계 카드 + 간단한 차트
+
+---
+
+## 관련 문서
+
+- [설비관리 기능 문서](../features/equipment/README.md)
+- [서비스 구축 계획](../dev/dev_plans/equipment-service-build-plan.md)
+
+---
+
+**최종 업데이트**: 2026-03-12 (설비 등록 시 사진 업로드 기능 반영)
diff --git a/system/api-analysis-report.md b/system/api-analysis-report.md
index 30c50b3..9cd8b33 100644
--- a/system/api-analysis-report.md
+++ b/system/api-analysis-report.md
@@ -1,289 +1,289 @@
-# SAM API 구조 분석 및 개선 로드맵
-
-> **작성일**: 2026-03-14
-> **상태**: 분석 완료, 개선 진행중
-> **작성자**: R&D 개발실장
-> **대상**: `/home/aweso/sam/api` (Laravel 12 REST API)
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-SAM API의 현재 구조를 정량적으로 분석하고, 기술 부채를 식별하여 우선순위별 개선 로드맵을 수립한다. R&D 개발실장이 백엔드 전반을 파악하고 체계적으로 품질을 끌어올리기 위한 기준 문서이다.
-
-### 1.2 분석 기준일
-
-- 코드베이스: 2026-03-14 기준 develop 브랜치
-- Claude Code v2.1.75 (Opus 4.6)로 자동 분석
-
----
-
-## 2. 프로젝트 규모
-
-### 2.1 전체 수치
-
-| 항목 | 수량 | 비고 |
-|------|------|------|
-| **엔드포인트** | ~1,400개 | 19개 도메인 라우트 파일 |
-| **컨트롤러** | 152개 | V1 144개 + Admin 1개 + Equipment 7개 |
-| **서비스** | 202개 | 22개 도메인 폴더 + 루트 98개 |
-| **모델** | 261개 | 32개 도메인 폴더 |
-| **FormRequest** | 305개 | 42개 도메인 폴더 |
-| **마이그레이션** | 545개 | 메인 523 + 통계 22 |
-| **미들웨어** | 10개 | |
-| **아티산 커맨드** | 39개 | |
-| **옵저버** | 15개 | 감사/이벤트 처리 |
-| **Swagger 문서** | 110개 | OpenAPI 스펙 |
-| **테스트** | 14개 | Feature 11 + Unit 3 |
-| **PHP 코드** | 179,010줄 | |
-
-### 2.2 도메인별 엔드포인트 분포
-
-| 도메인 | 엔드포인트 | 비중 | 핵심 기능 |
-|--------|:---------:|:----:|----------|
-| Finance | 271 | 19% | 카드, 계좌, 입출금, 급여, 세금계산서, 바로빌 |
-| HR | 153 | 11% | 부서, 직원, 근태, 휴가, 전자결재, 시공관리 |
-| Sales | 135 | 10% | 거래처, 견적, 입찰, 수주, 단가, 데모테넌트 |
-| Common | 134 | 10% | 메뉴, 권한, 카테고리, 대시보드, 알림 |
-| Inventory | 85 | 6% | 품목, BOM, 자재, 입고, 배차 |
-| Boards | 84 | 6% | 게시판, 품목기준관리(ItemMaster) |
-| Production | 73 | 5% | 공정, 작업지시, 작업실적, 검사 |
-| Design | 61 | 4% | 모델, 버전, BOM 템플릿, 계산 엔진 |
-| Quality | 36 | 3% | 품질관리, 검사, 인증 |
-| Users | 34 | 2% | 프로필, 역할, 테넌트 전환 |
-| Admin | 29 | 2% | 테넌트, 메뉴, FCM, API Key |
-| Equipment | 27 | 2% | 설비, 정비 |
-| Tenants | 23 | 2% | 테넌트 설정, 구독 |
-| Files | 21 | 2% | 업로드, 저장 |
-| Documents | 18 | 1% | 템플릿, 생성 |
-| ESign | 18 | 1% | 전자서명 워크플로우 |
-| Auth | 9 | 1% | 로그인, 토큰 |
-| Stats | 9 | 1% | 통계/리포트 |
-| Audit | 7 | 0.5% | 감사 로그 |
-
----
-
-## 3. 아키텍처 분석
-
-### 3.1 3대 설계 원칙
-
-```
-┌─────────────────────────────────────────────────────┐
-│  1. Service-First 패턴                               │
-│     Controller (라우팅만) → Service (로직) → Model   │
-│     Controller에 비즈니스 로직 작성 금지              │
-├─────────────────────────────────────────────────────┤
-│  2. Multi-Tenant (tenant_id 기반)                    │
-│     BelongsToTenant 트레이트 → 자동 WHERE 필터링     │
-│     1명 사용자가 여러 테넌트 접근 가능               │
-├─────────────────────────────────────────────────────┤
-│  3. 5계층 보안                                       │
-│     Nginx → Rate Limit → API Key → Sanctum → 권한   │
-│     메뉴 기반 RBAC (7가지 권한 타입)                 │
-└─────────────────────────────────────────────────────┘
-```
-
-### 3.2 요청 처리 흐름
-
-```
-HTTP Request
-    ↓
-Nginx (악성 경로 차단, Rate Limit)
-    ↓
-Middleware Stack
-  ├─ ApiKeyMiddleware (X-API-KEY 검증)
-  ├─ ApiVersionMiddleware (v1/v2 폴백)
-  ├─ auth:sanctum (Bearer 토큰)
-  ├─ PermMapper (메뉴→권한 매핑)
-  ├─ CheckPermission (RBAC 체크)
-  └─ SetAuditSessionVariables (감사 추적)
-    ↓
-Controller (FormRequest 타입힌팅 → 자동 검증)
-    ↓
-Service (비즈니스 로직)
-  ├─ tenantId() / apiUserId() 자동 제공
-  └─ Model (BelongsToTenant 자동 필터링)
-    ↓
-ApiResponse::handle() → JSON { success, message, data }
-```
-
-### 3.3 표준 테이블 구조
-
-```sql
-id              BIGINT PK
-tenant_id       BIGINT FK       -- 멀티테넌트 격리
--- 비즈니스 컬럼 (FK, WHERE/ORDER BY 대상만)
-options         JSON NULL       -- 유연한 확장 속성
-created_by      BIGINT FK       -- 감사 추적
-updated_by      BIGINT FK
-deleted_by      BIGINT FK
-created_at      TIMESTAMP
-updated_at      TIMESTAMP
-deleted_at      TIMESTAMP       -- SoftDeletes
-```
-
-### 3.4 핵심 트레이트
-
-| 트레이트 | 역할 | 적용 범위 |
-|---------|------|----------|
-| `BelongsToTenant` | tenant_id 자동 필터링 (Global Scope) | 모든 테넌트 모델 |
-| `Auditable` | created_by, updated_by, deleted_by 자동 기록 | 모든 비즈니스 모델 |
-| `ModelTrait` | is_active 스코프, 날짜 처리 | 모든 모델 |
-| `SoftDeletes` | 논리 삭제 (물리 삭제 금지) | 모든 모델 |
-
-### 3.5 주요 파일 위치
-
-```
-/home/aweso/sam/api/
-├── app/
-│   ├── Http/Controllers/Api/V1/   ← 컨트롤러 (144개)
-│   ├── Http/Middleware/            ← 미들웨어 (10개)
-│   ├── Http/Requests/             ← FormRequest (305개)
-│   ├── Models/                    ← 모델 (261개, 32개 폴더)
-│   ├── Services/                  ← 서비스 (202개, 22개 폴더)
-│   ├── Traits/                    ← 공용 트레이트 (6개)
-│   ├── Observers/                 ← 옵저버 (15개)
-│   ├── Console/Commands/          ← 아티산 커맨드 (39개)
-│   └── Swagger/v1/               ← API 문서 (110개)
-├── routes/api/v1/                 ← 도메인별 라우트 (19개)
-├── database/migrations/           ← 마이그레이션 (545개)
-├── config/                        ← 설정 (24개)
-└── tests/                         ← 테스트 (14개)
-```
-
----
-
-## 4. 이관 현황
-
-### 4.1 전체 현황
-
-| 상태 | 수량 | 설명 |
-|------|:----:|------|
-| 이관 완료 | 24개 | API + React 모두 구현됨 |
-| 이관 대상 (P1) | 15개 | 자금일정, 정산, VAT, 채번, 전자서명 등 |
-| React UI만 필요 | 8개 | API 완료, UI 미구현 (QMS, 설비 등) |
-| MNG 유지 | 11개 | PMIS, 신용평가, Dev Tools 등 |
-
-### 4.2 이관 대상 우선순위
-
-| Phase | 대상 | 우선순위 |
-|-------|------|:-------:|
-| Phase 1 | 자금일정, 일일자금, 정산, VAT, 채번, 전자서명 | 🔴 P1 |
-| Phase 2 | 견적수식, 판매수수료, 전자서명 고도화 | 🟡 P2 |
-| Phase 3 | QMS UI, 설비 UI, 요금제 UI | 🟡 P2 |
-| Phase 4 | 휴가정책 자동부여, 통합근태 | 🟢 P3 |
-
----
-
-## 5. 기술 부채 및 개선 로드맵
-
-### 5.1 식별된 기술 부채
-
-| ID | 영역 | 현황 | 영향도 | 우선순위 |
-|:--:|------|------|:------:|:-------:|
-| D1 | **테스트 부재** | 14개 (1,400 EP 대비 1%) | 🔴 높음 | P1 |
-| D2 | **N+1 쿼리** | 일부 Service에서 반복 쿼리 | 🔴 높음 | P1 |
-| D3 | **마이그레이션 정리** | 545개, 순서/네이밍 혼재 | 🟡 중간 | P2 |
-| D4 | **i18n 미완** | 일부 에러에 직접 문자열 잔존 | 🟡 중간 | P2 |
-| D5 | **FK 제약 과다** | Production 도메인 중심 | 🟡 중간 | P2 |
-| D6 | **통계 DB 동기화** | sam_stat 수동/불완전 | 🟢 낮음 | P3 |
-| D7 | **API 문서 최신화** | 110개 중 일부 outdated | 🟢 낮음 | P3 |
-| D8 | **Rate Limiting** | 10회/분 고정, 도메인별 미세분화 | 🟢 낮음 | P3 |
-
-### 5.2 개선 로드맵
-
-```
-━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
-  🔴 P1 즉시 착수 (품질 기반 확보)
-━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
-
-  [D1] 테스트 커버리지 확충
-       → 핵심 도메인(Finance, Sales, HR) Feature 테스트 우선
-       → 목표: 주요 CRUD + 비즈니스 로직 커버
-
-  [D2] N+1 쿼리 최적화
-       → 대형 컨트롤러 5개 우선 점검
-         (ItemsBomController, WorkOrderController,
-          BarobillCardTransactionController,
-          ApprovalController, QuoteController)
-       → Service에서 with() eager load 적용
-
-━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
-  🟡 P2 단기 개선 (안정성 강화)
-━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
-
-  [D3] 마이그레이션 정리
-       → squash 또는 네이밍 표준화
-       → MNG 전용 마이그레이션 분리 확인
-
-  [D4] i18n 완성
-       → 직접 문자열 → message key 전환
-       → grep으로 잔존 문자열 스캔
-
-  [D5] FK 제약 최적화
-       → Production 도메인 FK 관계 정리
-       → 삭제 순서 복잡도 감소
-
-━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
-  🟢 P3 중장기 (확장성)
-━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
-
-  [D6] 통계 DB 실시간화
-       → Event Sourcing 또는 CDC 검토
-
-  [D7] Swagger 문서 최신화
-       → 자동 생성 파이프라인 개선
-
-  [D8] Rate Limiting 동적화
-       → 테넌트/도메인별 차등 적용
-```
-
-### 5.3 강점 (유지해야 할 것)
-
-```
-✅ Service-First 패턴 — 일관된 비즈니스 로직 분리
-✅ 5계층 보안 — Nginx ~ Permission까지 다층 방어
-✅ BelongsToTenant — 멀티테넌트 자동 격리, 데이터 누출 방지
-✅ Auditable — 모든 변경사항 자동 추적
-✅ options JSON — 스키마 변경 없이 유연한 확장
-✅ FormRequest 분리 — 305개 검증 클래스, 입력 검증 표준화
-✅ ApiResponse::handle() — 통일된 응답 포맷
-```
-
----
-
-## 6. 진행 추적
-
-> 아래 체크리스트로 개선 작업 진행 상황을 추적한다.
-
-### P1 (즉시)
-- [ ] [D1] 테스트 커버리지 확충 — 핵심 도메인 Feature 테스트
-- [ ] [D2] N+1 쿼리 최적화 — 대형 컨트롤러 5개 점검
-
-### P2 (단기)
-- [ ] [D3] 마이그레이션 정리
-- [ ] [D4] i18n 직접 문자열 제거
-- [ ] [D5] FK 제약 최적화
-
-### P3 (중장기)
-- [ ] [D6] 통계 DB 실시간화
-- [ ] [D7] Swagger 문서 최신화
-- [ ] [D8] Rate Limiting 동적화
-
----
-
-## 관련 문서
-
-- [시스템 아키텍처](overview.md)
-- [API 서버 구조](api-structure.md)
-- [API 개발 규칙](../dev/standards/api-rules.md)
-- [이관 현황](migration-status.md)
-- [DB 스키마](database/README.md)
-- [보안 정책](security-policy.md)
-- [품질 체크리스트](../dev/standards/quality-checklist.md)
-
----
-
-**최종 업데이트**: 2026-03-14
+# SAM API 구조 분석 및 개선 로드맵
+
+> **작성일**: 2026-03-14
+> **상태**: 분석 완료, 개선 진행중
+> **작성자**: R&D 개발실장
+> **대상**: `/home/aweso/sam/api` (Laravel 12 REST API)
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+SAM API의 현재 구조를 정량적으로 분석하고, 기술 부채를 식별하여 우선순위별 개선 로드맵을 수립한다. R&D 개발실장이 백엔드 전반을 파악하고 체계적으로 품질을 끌어올리기 위한 기준 문서이다.
+
+### 1.2 분석 기준일
+
+- 코드베이스: 2026-03-14 기준 develop 브랜치
+- Claude Code v2.1.75 (Opus 4.6)로 자동 분석
+
+---
+
+## 2. 프로젝트 규모
+
+### 2.1 전체 수치
+
+| 항목 | 수량 | 비고 |
+|------|------|------|
+| **엔드포인트** | ~1,400개 | 19개 도메인 라우트 파일 |
+| **컨트롤러** | 152개 | V1 144개 + Admin 1개 + Equipment 7개 |
+| **서비스** | 202개 | 22개 도메인 폴더 + 루트 98개 |
+| **모델** | 261개 | 32개 도메인 폴더 |
+| **FormRequest** | 305개 | 42개 도메인 폴더 |
+| **마이그레이션** | 545개 | 메인 523 + 통계 22 |
+| **미들웨어** | 10개 | |
+| **아티산 커맨드** | 39개 | |
+| **옵저버** | 15개 | 감사/이벤트 처리 |
+| **Swagger 문서** | 110개 | OpenAPI 스펙 |
+| **테스트** | 14개 | Feature 11 + Unit 3 |
+| **PHP 코드** | 179,010줄 | |
+
+### 2.2 도메인별 엔드포인트 분포
+
+| 도메인 | 엔드포인트 | 비중 | 핵심 기능 |
+|--------|:---------:|:----:|----------|
+| Finance | 271 | 19% | 카드, 계좌, 입출금, 급여, 세금계산서, 바로빌 |
+| HR | 153 | 11% | 부서, 직원, 근태, 휴가, 전자결재, 시공관리 |
+| Sales | 135 | 10% | 거래처, 견적, 입찰, 수주, 단가, 데모테넌트 |
+| Common | 134 | 10% | 메뉴, 권한, 카테고리, 대시보드, 알림 |
+| Inventory | 85 | 6% | 품목, BOM, 자재, 입고, 배차 |
+| Boards | 84 | 6% | 게시판, 품목기준관리(ItemMaster) |
+| Production | 73 | 5% | 공정, 작업지시, 작업실적, 검사 |
+| Design | 61 | 4% | 모델, 버전, BOM 템플릿, 계산 엔진 |
+| Quality | 36 | 3% | 품질관리, 검사, 인증 |
+| Users | 34 | 2% | 프로필, 역할, 테넌트 전환 |
+| Admin | 29 | 2% | 테넌트, 메뉴, FCM, API Key |
+| Equipment | 27 | 2% | 설비, 정비 |
+| Tenants | 23 | 2% | 테넌트 설정, 구독 |
+| Files | 21 | 2% | 업로드, 저장 |
+| Documents | 18 | 1% | 템플릿, 생성 |
+| ESign | 18 | 1% | 전자서명 워크플로우 |
+| Auth | 9 | 1% | 로그인, 토큰 |
+| Stats | 9 | 1% | 통계/리포트 |
+| Audit | 7 | 0.5% | 감사 로그 |
+
+---
+
+## 3. 아키텍처 분석
+
+### 3.1 3대 설계 원칙
+
+```
+┌─────────────────────────────────────────────────────┐
+│  1. Service-First 패턴                               │
+│     Controller (라우팅만) → Service (로직) → Model   │
+│     Controller에 비즈니스 로직 작성 금지              │
+├─────────────────────────────────────────────────────┤
+│  2. Multi-Tenant (tenant_id 기반)                    │
+│     BelongsToTenant 트레이트 → 자동 WHERE 필터링     │
+│     1명 사용자가 여러 테넌트 접근 가능               │
+├─────────────────────────────────────────────────────┤
+│  3. 5계층 보안                                       │
+│     Nginx → Rate Limit → API Key → Sanctum → 권한   │
+│     메뉴 기반 RBAC (7가지 권한 타입)                 │
+└─────────────────────────────────────────────────────┘
+```
+
+### 3.2 요청 처리 흐름
+
+```
+HTTP Request
+    ↓
+Nginx (악성 경로 차단, Rate Limit)
+    ↓
+Middleware Stack
+  ├─ ApiKeyMiddleware (X-API-KEY 검증)
+  ├─ ApiVersionMiddleware (v1/v2 폴백)
+  ├─ auth:sanctum (Bearer 토큰)
+  ├─ PermMapper (메뉴→권한 매핑)
+  ├─ CheckPermission (RBAC 체크)
+  └─ SetAuditSessionVariables (감사 추적)
+    ↓
+Controller (FormRequest 타입힌팅 → 자동 검증)
+    ↓
+Service (비즈니스 로직)
+  ├─ tenantId() / apiUserId() 자동 제공
+  └─ Model (BelongsToTenant 자동 필터링)
+    ↓
+ApiResponse::handle() → JSON { success, message, data }
+```
+
+### 3.3 표준 테이블 구조
+
+```sql
+id              BIGINT PK
+tenant_id       BIGINT FK       -- 멀티테넌트 격리
+-- 비즈니스 컬럼 (FK, WHERE/ORDER BY 대상만)
+options         JSON NULL       -- 유연한 확장 속성
+created_by      BIGINT FK       -- 감사 추적
+updated_by      BIGINT FK
+deleted_by      BIGINT FK
+created_at      TIMESTAMP
+updated_at      TIMESTAMP
+deleted_at      TIMESTAMP       -- SoftDeletes
+```
+
+### 3.4 핵심 트레이트
+
+| 트레이트 | 역할 | 적용 범위 |
+|---------|------|----------|
+| `BelongsToTenant` | tenant_id 자동 필터링 (Global Scope) | 모든 테넌트 모델 |
+| `Auditable` | created_by, updated_by, deleted_by 자동 기록 | 모든 비즈니스 모델 |
+| `ModelTrait` | is_active 스코프, 날짜 처리 | 모든 모델 |
+| `SoftDeletes` | 논리 삭제 (물리 삭제 금지) | 모든 모델 |
+
+### 3.5 주요 파일 위치
+
+```
+/home/aweso/sam/api/
+├── app/
+│   ├── Http/Controllers/Api/V1/   ← 컨트롤러 (144개)
+│   ├── Http/Middleware/            ← 미들웨어 (10개)
+│   ├── Http/Requests/             ← FormRequest (305개)
+│   ├── Models/                    ← 모델 (261개, 32개 폴더)
+│   ├── Services/                  ← 서비스 (202개, 22개 폴더)
+│   ├── Traits/                    ← 공용 트레이트 (6개)
+│   ├── Observers/                 ← 옵저버 (15개)
+│   ├── Console/Commands/          ← 아티산 커맨드 (39개)
+│   └── Swagger/v1/               ← API 문서 (110개)
+├── routes/api/v1/                 ← 도메인별 라우트 (19개)
+├── database/migrations/           ← 마이그레이션 (545개)
+├── config/                        ← 설정 (24개)
+└── tests/                         ← 테스트 (14개)
+```
+
+---
+
+## 4. 이관 현황
+
+### 4.1 전체 현황
+
+| 상태 | 수량 | 설명 |
+|------|:----:|------|
+| 이관 완료 | 24개 | API + React 모두 구현됨 |
+| 이관 대상 (P1) | 15개 | 자금일정, 정산, VAT, 채번, 전자서명 등 |
+| React UI만 필요 | 8개 | API 완료, UI 미구현 (QMS, 설비 등) |
+| MNG 유지 | 11개 | PMIS, 신용평가, Dev Tools 등 |
+
+### 4.2 이관 대상 우선순위
+
+| Phase | 대상 | 우선순위 |
+|-------|------|:-------:|
+| Phase 1 | 자금일정, 일일자금, 정산, VAT, 채번, 전자서명 | 🔴 P1 |
+| Phase 2 | 견적수식, 판매수수료, 전자서명 고도화 | 🟡 P2 |
+| Phase 3 | QMS UI, 설비 UI, 요금제 UI | 🟡 P2 |
+| Phase 4 | 휴가정책 자동부여, 통합근태 | 🟢 P3 |
+
+---
+
+## 5. 기술 부채 및 개선 로드맵
+
+### 5.1 식별된 기술 부채
+
+| ID | 영역 | 현황 | 영향도 | 우선순위 |
+|:--:|------|------|:------:|:-------:|
+| D1 | **테스트 부재** | 14개 (1,400 EP 대비 1%) | 🔴 높음 | P1 |
+| D2 | **N+1 쿼리** | 일부 Service에서 반복 쿼리 | 🔴 높음 | P1 |
+| D3 | **마이그레이션 정리** | 545개, 순서/네이밍 혼재 | 🟡 중간 | P2 |
+| D4 | **i18n 미완** | 일부 에러에 직접 문자열 잔존 | 🟡 중간 | P2 |
+| D5 | **FK 제약 과다** | Production 도메인 중심 | 🟡 중간 | P2 |
+| D6 | **통계 DB 동기화** | sam_stat 수동/불완전 | 🟢 낮음 | P3 |
+| D7 | **API 문서 최신화** | 110개 중 일부 outdated | 🟢 낮음 | P3 |
+| D8 | **Rate Limiting** | 10회/분 고정, 도메인별 미세분화 | 🟢 낮음 | P3 |
+
+### 5.2 개선 로드맵
+
+```
+━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
+  🔴 P1 즉시 착수 (품질 기반 확보)
+━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
+
+  [D1] 테스트 커버리지 확충
+       → 핵심 도메인(Finance, Sales, HR) Feature 테스트 우선
+       → 목표: 주요 CRUD + 비즈니스 로직 커버
+
+  [D2] N+1 쿼리 최적화
+       → 대형 컨트롤러 5개 우선 점검
+         (ItemsBomController, WorkOrderController,
+          BarobillCardTransactionController,
+          ApprovalController, QuoteController)
+       → Service에서 with() eager load 적용
+
+━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
+  🟡 P2 단기 개선 (안정성 강화)
+━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
+
+  [D3] 마이그레이션 정리
+       → squash 또는 네이밍 표준화
+       → MNG 전용 마이그레이션 분리 확인
+
+  [D4] i18n 완성
+       → 직접 문자열 → message key 전환
+       → grep으로 잔존 문자열 스캔
+
+  [D5] FK 제약 최적화
+       → Production 도메인 FK 관계 정리
+       → 삭제 순서 복잡도 감소
+
+━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
+  🟢 P3 중장기 (확장성)
+━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
+
+  [D6] 통계 DB 실시간화
+       → Event Sourcing 또는 CDC 검토
+
+  [D7] Swagger 문서 최신화
+       → 자동 생성 파이프라인 개선
+
+  [D8] Rate Limiting 동적화
+       → 테넌트/도메인별 차등 적용
+```
+
+### 5.3 강점 (유지해야 할 것)
+
+```
+✅ Service-First 패턴 — 일관된 비즈니스 로직 분리
+✅ 5계층 보안 — Nginx ~ Permission까지 다층 방어
+✅ BelongsToTenant — 멀티테넌트 자동 격리, 데이터 누출 방지
+✅ Auditable — 모든 변경사항 자동 추적
+✅ options JSON — 스키마 변경 없이 유연한 확장
+✅ FormRequest 분리 — 305개 검증 클래스, 입력 검증 표준화
+✅ ApiResponse::handle() — 통일된 응답 포맷
+```
+
+---
+
+## 6. 진행 추적
+
+> 아래 체크리스트로 개선 작업 진행 상황을 추적한다.
+
+### P1 (즉시)
+- [ ] [D1] 테스트 커버리지 확충 — 핵심 도메인 Feature 테스트
+- [ ] [D2] N+1 쿼리 최적화 — 대형 컨트롤러 5개 점검
+
+### P2 (단기)
+- [ ] [D3] 마이그레이션 정리
+- [ ] [D4] i18n 직접 문자열 제거
+- [ ] [D5] FK 제약 최적화
+
+### P3 (중장기)
+- [ ] [D6] 통계 DB 실시간화
+- [ ] [D7] Swagger 문서 최신화
+- [ ] [D8] Rate Limiting 동적화
+
+---
+
+## 관련 문서
+
+- [시스템 아키텍처](overview.md)
+- [API 서버 구조](api-structure.md)
+- [API 개발 규칙](../dev/standards/api-rules.md)
+- [이관 현황](migration-status.md)
+- [DB 스키마](database/README.md)
+- [보안 정책](security-policy.md)
+- [품질 체크리스트](../dev/standards/quality-checklist.md)
+
+---
+
+**최종 업데이트**: 2026-03-14
diff --git a/system/migration-status.md b/system/migration-status.md
index 18d9db6..32b2b69 100644
--- a/system/migration-status.md
+++ b/system/migration-status.md
@@ -1,226 +1,226 @@
-# MNG → API+React 이관 현황 및 로드맵
-
-> **작성일**: 2026-03-12
-> **상태**: 분석 완료, 로드맵 수립
-> **담당**: R&D실
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-MNG(관리자 웹)에서 API+React로 이관할 남은 항목을 식별하고, 멀티테넌시 적합도를 기준으로 실전 서비스 개발 우선순위를 수립한다.
-
-### 1.2 현재 규모
-
-| 프로젝트 | 규모 |
-|----------|------|
-| **MNG** | 컨트롤러 212개, 모델 227개, 서비스 113개 |
-| **API** | 컨트롤러 100+, 모델 120+, 마이그레이션 130+ |
-| **React** | 페이지 253개, 컴포넌트 36개 도메인 |
-
-### 1.3 멀티테넌시 판단 기준
-
-| 기준 | 이관 대상 | 이관 불필요 |
-|------|----------|-----------|
-| 2개+ 테넌트가 사용하는가? | 재무, 영업, 인사, 견적 | PMIS(특정 테넌트 전용) |
-| `tenant_id` 격리가 의미 있는가? | 자금일정, 채번규칙, 수수료 | 신용평가, 개발도구 |
-| SaaS 고객에게 제공 가치가 있는가? | 전자서명, 정산, VAT | 로드맵, R&D, 스크럼 |
-| 관리자만 사용하는가? | 사용자도 씀 → 이관 | Dev Tools, 감사 추적 |
-
----
-
-## 2. 이관 완료 도메인
-
-API + React 모두 구현 완료된 기능이다.
-
-| 도메인 | 완성도 | 비고 |
-|--------|:------:|------|
-| 인증/계정 | 100% | 로그인, 토큰, 회원가입 |
-| 사용자/테넌트/부서 | 100% | 조직 관리 전체 |
-| 역할/권한 | 100% | 3단계 권한 체계 |
-| 메뉴 관리 | 100% | 글로벌/테넌트 메뉴 |
-| 품목 관리 (Item) | 95% | BOM, 동적 필드 |
-| 카테고리/공통코드 | 100% | 트리 구조, 동기화 |
-| 거래처 (Client) | 95% | 그룹, OCR |
-| 견적/수주/매출 | 90% | 견적서 PDF, 발송 |
-| 입찰 (Bidding) | 90% | 상태 관리 |
-| 단가 관리 (Pricing) | 90% | 일괄 등록 |
-| 카드/계좌/입출금 | 90% | 바로빌 부분 연동 |
-| 급여 (Payroll) | 85% | 계산, 확정, 지급 |
-| 채권/거래처원장 | 85% | 조회, 메모 |
-| 세금계산서 | 85% | 발행, 홈택스 |
-| 근태/휴가/직원 | 85% | 출퇴근, 연차 |
-| 전자결재 | 80% | 양식, 결재선, 위임 |
-| 게시판 | 80% | 커스텀 필드, 댓글 |
-| 파일/문서 관리 | 80% | 업로드, 공유, 버전 |
-| 생산 (공정/작업지시) | 80% | 작업일지, 자재 투입 |
-| 재고 (구매/입고/출하) | 80% | 배차, Lot 추적 |
-| 설계/BOM | 75% | 모델 버전, 계산 엔진 |
-| 대시보드 | 90% | CEO 포함 5가지 타입 |
-| 현장관리 (Site) | 75% | 현장설명회, 계약 |
-| 바로빌 (기본) | 70% | 카드/계좌 연동 |
-
----
-
-## 3. 미이관 항목 분석
-
-### 3.1 멀티테넌트 이관 대상 (P1~P2)
-
-실전 서비스에서 복수 테넌트가 사용할 핵심 기능이다.
-
-| # | 기능 | MNG 컨트롤러 | 적합도 | 우선순위 |
-|---|------|-------------|:------:|:--------:|
-| 1 | 자금일정 (Fund Schedule) | `FundScheduleController` | 높음 | P1 |
-| 2 | 일일자금 (Daily Fund) | `DailyFundController` | 높음 | P1 |
-| 3 | 미지급금 (Payable) | `PayableController` | 높음 | P1 |
-| 4 | 부가세 (VAT) | `VatRecordController` | 높음 | P1 |
-| 5 | 정산 (Settlement) | `SettlementController` | 높음 | P1 |
-| 6 | 환불 (Refund) | `RefundController` | 높음 | P1 |
-| 7 | 채번규칙 (Numbering Rule) | `NumberingRuleController` | 높음 | P1 |
-| 8 | 견적수식 (Quote Formula) | `QuoteFormulaController` | 높음 | P1 |
-| 9 | 전자서명 (eSign) | `EsignController` 외 2개 | 높음 | P1 |
-| 10 | 분개기록 (Journal Entry) | `JournalEntryController` | 중간 | P2 |
-| 11 | 구독관리 (Subscription) | `SubscriptionController` | 중간 | P2 |
-| 12 | 판매수수료 | `SalesCommissionController` | 중간 | P2 |
-| 13 | 휴가정책 (Leave Promotion) | `LeavePromotionController` | 중간 | P2 |
-| 14 | 통합근태 | `AttendanceIntegratedController` | 중간 | P2 |
-| 15 | 사업소득자 | `BusinessIncomeEarnerController` | 중간 | P2 |
-
-> **참고**: API에 `ExpectedExpense`(미지급비용), `GeneralJournalEntry`(일반전표)가 이미 존재한다. MNG 버전과 기능 범위가 다르므로 비교 후 보강한다.
-
-### 3.2 MNG 전용 (이관 불필요)
-
-관리자 전용이거나 특정 테넌트에 국한되어 멀티테넌트 이관 가치가 낮은 기능이다.
-
-| # | 기능 | MNG 컨트롤러 수 | 사유 |
-|---|------|:--------------:|------|
-| 1 | PMIS 시공관리 | 12개 | 특정 테넌트 건설 전용, `Juil/` 네임스페이스 |
-| 2 | 신용평가 (Credit) | 1개 | 외부 API 연동, 관리자 전용 |
-| 3 | Dev Tools | 2개 | API Explorer, Flow Tester (개발자 전용) |
-| 4 | 추가 기능 | 5개 | Kiosk, Notion, RAG, Docx, Pptx (유틸리티) |
-| 5 | 튜토리얼 비디오 | 1개 | 관리자 콘텐츠 관리 |
-| 6 | 로드맵/R&D | 2개 | 내부 기획 도구 |
-| 7 | 일일 스크럼 | 1개 | 내부 개발팀 도구 |
-| 8 | 감사 로그/트리거 추적 | 3개 | 관리자 감사 도구 (API 읽기전용 API만 검토) |
-
-**후순위** (규모별 차이가 커서 범용성 낮음):
-
-| # | 기능 | 비고 |
-|---|------|------|
-| 9 | 경조사비/회사차량/차량일지 | 회사 규모별 차이 큼 |
-| 10 | 명함 요청 | 마이너 기능 |
-| 11 | 면접 시나리오 | 영업 내부 도구 |
-
-### 3.3 React UI 보강 대상
-
-API는 완료되었으나 React 화면이 미구현 또는 부분 구현된 기능이다.
-
-| # | 기능 | API | React | 우선순위 |
-|---|------|:---:|:-----:|:--------:|
-| 1 | 품질관리 (QMS) | 완료 | 개발중 | P1 |
-| 2 | 설비/장비 (Equipment) | 완료 | 개발중 | P1 |
-| 3 | 어음 관리 (Bill) | 완료 | 미구현 | P2 |
-| 4 | 가지급금 (Loan) | 완료 | 미구현 | P2 |
-| 5 | 요금제/결제 | 완료 | 부분 | P1 |
-| 6 | 캘린더 일정 | 완료 | 부분 | P2 |
-| 7 | AI 보고서 | 완료 | 부분 | P2 |
-| 8 | 팝업 관리 | 완료 | 부분 | P3 |
-
----
-
-## 4. 실전 서비스 이관 로드맵
-
-### Phase 1: 핵심 재무 (즉시 착수)
-
-테넌트가 실제 업무에 필수적으로 사용하는 재무 기능이다.
-
-| 순서 | 기능 | 작업 범위 | 복잡도 |
-|:----:|------|----------|:------:|
-| 1-1 | 자금일정 + 일일자금 | API 신규 + React 신규 | 높음 |
-| 1-2 | 정산 (Settlement) | API 신규 + React 신규 | 높음 |
-| 1-3 | 환불 (Refund) | API 신규 + React 신규 | 중간 |
-| 1-4 | 부가세 (VAT) | API 신규 + React 신규 | 높음 |
-| 1-5 | 채번규칙 | API 신규 + React 설정화면 | 중간 |
-
-### Phase 2: 영업/견적 고도화
-
-견적 자동화와 수수료 체계를 구축한다.
-
-| 순서 | 기능 | 작업 범위 | 복잡도 |
-|:----:|------|----------|:------:|
-| 2-1 | 견적수식 (Quote Formula) | API 신규 + React 신규 | 매우 높음 |
-| 2-2 | 판매수수료 | API 신규 + React 신규 | 높음 |
-| 2-3 | 전자서명 (eSign) | API 신규 + React 신규 | 매우 높음 |
-
-### Phase 3: React UI 보강
-
-API는 완료되어 있으므로 React 화면만 구현한다.
-
-| 순서 | 기능 | 작업 범위 | 복잡도 |
-|:----:|------|----------|:------:|
-| 3-1 | 품질관리 (QMS) | React 신규 | 높음 |
-| 3-2 | 설비/장비 | React 신규 | 중간 |
-| 3-3 | 어음/가지급금 | React 신규 | 중간 |
-| 3-4 | 요금제/결제 화면 | React 보강 | 중간 |
-
-### Phase 4: 인사 고도화
-
-기본 HR은 완료되어 있으며, 정책/통합 기능을 추가한다.
-
-| 순서 | 기능 | 작업 범위 | 복잡도 |
-|:----:|------|----------|:------:|
-| 4-1 | 휴가정책 자동부여 | API 보강 + React | 중간 |
-| 4-2 | 통합근태 | API 신규 + React | 높음 |
-| 4-3 | 사업소득자/지급 | API 신규 + React | 중간 |
-
----
-
-## 5. 이관 작업 시 공통 체크리스트
-
-### API 이관 시
-
-- [ ] `tenant_id` 기반 멀티테넌트 격리 적용
-- [ ] MNG HTMX 코드 → REST API로 분리
-- [ ] 마이그레이션 소유 기준 확인 (API 전용/공용 → API, MNG 전용 → MNG)
-- [ ] `options` JSON 컬럼 정책 준수
-- [ ] Service-First 아키텍처 (Controller → Service → Model)
-- [ ] FormRequest 검증 적용
-- [ ] Swagger 문서 작성
-
-### React 이관 시
-
-- [ ] Server Actions 패턴 사용 (`executePaginatedAction`, `executeServerAction`)
-- [ ] `createCrudService` 팩토리 활용 (반복 코드 제거)
-- [ ] Zod 스키마 검증 적용
-- [ ] `FormField` molecule 사용
-- [ ] 기존 `UniversalListPage` 템플릿 활용
-- [ ] 모바일 반응형 고려 (`MobileCard`)
-
----
-
-## 6. 수량 요약
-
-| 분류 | 항목 수 | 비고 |
-|------|:-------:|------|
-| 이관 완료 | 24개 도메인 | API + React 모두 존재 |
-| 이관 대상 (P1) | 9개 기능 | Phase 1~2 |
-| 이관 대상 (P2) | 6개 기능 | Phase 2~4 |
-| MNG 유지 | 11개 기능 | 관리자/특정 테넌트 전용 |
-| React UI 보강 | 8개 기능 | API 완료, UI 미구현 |
-
----
-
-## 관련 문서
-
-- [system/overview.md](overview.md) — 전체 시스템 아키텍처
-- [system/api-structure.md](api-structure.md) — API 서버 구조
-- [system/react-structure.md](react-structure.md) — React 프론트엔드 구조
-- [system/mng-structure.md](mng-structure.md) — MNG 관리자 패널 구조
-- [dev/standards/api-rules.md](../dev/standards/api-rules.md) — API 개발 규칙
-- [dev/standards/options-column-policy.md](../dev/standards/options-column-policy.md) — options JSON 정책
-
----
-
-**최종 업데이트**: 2026-03-12
+# MNG → API+React 이관 현황 및 로드맵
+
+> **작성일**: 2026-03-12
+> **상태**: 분석 완료, 로드맵 수립
+> **담당**: R&D실
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+MNG(관리자 웹)에서 API+React로 이관할 남은 항목을 식별하고, 멀티테넌시 적합도를 기준으로 실전 서비스 개발 우선순위를 수립한다.
+
+### 1.2 현재 규모
+
+| 프로젝트 | 규모 |
+|----------|------|
+| **MNG** | 컨트롤러 212개, 모델 227개, 서비스 113개 |
+| **API** | 컨트롤러 100+, 모델 120+, 마이그레이션 130+ |
+| **React** | 페이지 253개, 컴포넌트 36개 도메인 |
+
+### 1.3 멀티테넌시 판단 기준
+
+| 기준 | 이관 대상 | 이관 불필요 |
+|------|----------|-----------|
+| 2개+ 테넌트가 사용하는가? | 재무, 영업, 인사, 견적 | PMIS(특정 테넌트 전용) |
+| `tenant_id` 격리가 의미 있는가? | 자금일정, 채번규칙, 수수료 | 신용평가, 개발도구 |
+| SaaS 고객에게 제공 가치가 있는가? | 전자서명, 정산, VAT | 로드맵, R&D, 스크럼 |
+| 관리자만 사용하는가? | 사용자도 씀 → 이관 | Dev Tools, 감사 추적 |
+
+---
+
+## 2. 이관 완료 도메인
+
+API + React 모두 구현 완료된 기능이다.
+
+| 도메인 | 완성도 | 비고 |
+|--------|:------:|------|
+| 인증/계정 | 100% | 로그인, 토큰, 회원가입 |
+| 사용자/테넌트/부서 | 100% | 조직 관리 전체 |
+| 역할/권한 | 100% | 3단계 권한 체계 |
+| 메뉴 관리 | 100% | 글로벌/테넌트 메뉴 |
+| 품목 관리 (Item) | 95% | BOM, 동적 필드 |
+| 카테고리/공통코드 | 100% | 트리 구조, 동기화 |
+| 거래처 (Client) | 95% | 그룹, OCR |
+| 견적/수주/매출 | 90% | 견적서 PDF, 발송 |
+| 입찰 (Bidding) | 90% | 상태 관리 |
+| 단가 관리 (Pricing) | 90% | 일괄 등록 |
+| 카드/계좌/입출금 | 90% | 바로빌 부분 연동 |
+| 급여 (Payroll) | 85% | 계산, 확정, 지급 |
+| 채권/거래처원장 | 85% | 조회, 메모 |
+| 세금계산서 | 85% | 발행, 홈택스 |
+| 근태/휴가/직원 | 85% | 출퇴근, 연차 |
+| 전자결재 | 80% | 양식, 결재선, 위임 |
+| 게시판 | 80% | 커스텀 필드, 댓글 |
+| 파일/문서 관리 | 80% | 업로드, 공유, 버전 |
+| 생산 (공정/작업지시) | 80% | 작업일지, 자재 투입 |
+| 재고 (구매/입고/출하) | 80% | 배차, Lot 추적 |
+| 설계/BOM | 75% | 모델 버전, 계산 엔진 |
+| 대시보드 | 90% | CEO 포함 5가지 타입 |
+| 현장관리 (Site) | 75% | 현장설명회, 계약 |
+| 바로빌 (기본) | 70% | 카드/계좌 연동 |
+
+---
+
+## 3. 미이관 항목 분석
+
+### 3.1 멀티테넌트 이관 대상 (P1~P2)
+
+실전 서비스에서 복수 테넌트가 사용할 핵심 기능이다.
+
+| # | 기능 | MNG 컨트롤러 | 적합도 | 우선순위 |
+|---|------|-------------|:------:|:--------:|
+| 1 | 자금일정 (Fund Schedule) | `FundScheduleController` | 높음 | P1 |
+| 2 | 일일자금 (Daily Fund) | `DailyFundController` | 높음 | P1 |
+| 3 | 미지급금 (Payable) | `PayableController` | 높음 | P1 |
+| 4 | 부가세 (VAT) | `VatRecordController` | 높음 | P1 |
+| 5 | 정산 (Settlement) | `SettlementController` | 높음 | P1 |
+| 6 | 환불 (Refund) | `RefundController` | 높음 | P1 |
+| 7 | 채번규칙 (Numbering Rule) | `NumberingRuleController` | 높음 | P1 |
+| 8 | 견적수식 (Quote Formula) | `QuoteFormulaController` | 높음 | P1 |
+| 9 | 전자서명 (eSign) | `EsignController` 외 2개 | 높음 | P1 |
+| 10 | 분개기록 (Journal Entry) | `JournalEntryController` | 중간 | P2 |
+| 11 | 구독관리 (Subscription) | `SubscriptionController` | 중간 | P2 |
+| 12 | 판매수수료 | `SalesCommissionController` | 중간 | P2 |
+| 13 | 휴가정책 (Leave Promotion) | `LeavePromotionController` | 중간 | P2 |
+| 14 | 통합근태 | `AttendanceIntegratedController` | 중간 | P2 |
+| 15 | 사업소득자 | `BusinessIncomeEarnerController` | 중간 | P2 |
+
+> **참고**: API에 `ExpectedExpense`(미지급비용), `GeneralJournalEntry`(일반전표)가 이미 존재한다. MNG 버전과 기능 범위가 다르므로 비교 후 보강한다.
+
+### 3.2 MNG 전용 (이관 불필요)
+
+관리자 전용이거나 특정 테넌트에 국한되어 멀티테넌트 이관 가치가 낮은 기능이다.
+
+| # | 기능 | MNG 컨트롤러 수 | 사유 |
+|---|------|:--------------:|------|
+| 1 | PMIS 시공관리 | 12개 | 특정 테넌트 건설 전용, `Juil/` 네임스페이스 |
+| 2 | 신용평가 (Credit) | 1개 | 외부 API 연동, 관리자 전용 |
+| 3 | Dev Tools | 2개 | API Explorer, Flow Tester (개발자 전용) |
+| 4 | 추가 기능 | 5개 | Kiosk, Notion, RAG, Docx, Pptx (유틸리티) |
+| 5 | 튜토리얼 비디오 | 1개 | 관리자 콘텐츠 관리 |
+| 6 | 로드맵/R&D | 2개 | 내부 기획 도구 |
+| 7 | 일일 스크럼 | 1개 | 내부 개발팀 도구 |
+| 8 | 감사 로그/트리거 추적 | 3개 | 관리자 감사 도구 (API 읽기전용 API만 검토) |
+
+**후순위** (규모별 차이가 커서 범용성 낮음):
+
+| # | 기능 | 비고 |
+|---|------|------|
+| 9 | 경조사비/회사차량/차량일지 | 회사 규모별 차이 큼 |
+| 10 | 명함 요청 | 마이너 기능 |
+| 11 | 면접 시나리오 | 영업 내부 도구 |
+
+### 3.3 React UI 보강 대상
+
+API는 완료되었으나 React 화면이 미구현 또는 부분 구현된 기능이다.
+
+| # | 기능 | API | React | 우선순위 |
+|---|------|:---:|:-----:|:--------:|
+| 1 | 품질관리 (QMS) | 완료 | 개발중 | P1 |
+| 2 | 설비/장비 (Equipment) | 완료 | 개발중 | P1 |
+| 3 | 어음 관리 (Bill) | 완료 | 미구현 | P2 |
+| 4 | 가지급금 (Loan) | 완료 | 미구현 | P2 |
+| 5 | 요금제/결제 | 완료 | 부분 | P1 |
+| 6 | 캘린더 일정 | 완료 | 부분 | P2 |
+| 7 | AI 보고서 | 완료 | 부분 | P2 |
+| 8 | 팝업 관리 | 완료 | 부분 | P3 |
+
+---
+
+## 4. 실전 서비스 이관 로드맵
+
+### Phase 1: 핵심 재무 (즉시 착수)
+
+테넌트가 실제 업무에 필수적으로 사용하는 재무 기능이다.
+
+| 순서 | 기능 | 작업 범위 | 복잡도 |
+|:----:|------|----------|:------:|
+| 1-1 | 자금일정 + 일일자금 | API 신규 + React 신규 | 높음 |
+| 1-2 | 정산 (Settlement) | API 신규 + React 신규 | 높음 |
+| 1-3 | 환불 (Refund) | API 신규 + React 신규 | 중간 |
+| 1-4 | 부가세 (VAT) | API 신규 + React 신규 | 높음 |
+| 1-5 | 채번규칙 | API 신규 + React 설정화면 | 중간 |
+
+### Phase 2: 영업/견적 고도화
+
+견적 자동화와 수수료 체계를 구축한다.
+
+| 순서 | 기능 | 작업 범위 | 복잡도 |
+|:----:|------|----------|:------:|
+| 2-1 | 견적수식 (Quote Formula) | API 신규 + React 신규 | 매우 높음 |
+| 2-2 | 판매수수료 | API 신규 + React 신규 | 높음 |
+| 2-3 | 전자서명 (eSign) | API 신규 + React 신규 | 매우 높음 |
+
+### Phase 3: React UI 보강
+
+API는 완료되어 있으므로 React 화면만 구현한다.
+
+| 순서 | 기능 | 작업 범위 | 복잡도 |
+|:----:|------|----------|:------:|
+| 3-1 | 품질관리 (QMS) | React 신규 | 높음 |
+| 3-2 | 설비/장비 | React 신규 | 중간 |
+| 3-3 | 어음/가지급금 | React 신규 | 중간 |
+| 3-4 | 요금제/결제 화면 | React 보강 | 중간 |
+
+### Phase 4: 인사 고도화
+
+기본 HR은 완료되어 있으며, 정책/통합 기능을 추가한다.
+
+| 순서 | 기능 | 작업 범위 | 복잡도 |
+|:----:|------|----------|:------:|
+| 4-1 | 휴가정책 자동부여 | API 보강 + React | 중간 |
+| 4-2 | 통합근태 | API 신규 + React | 높음 |
+| 4-3 | 사업소득자/지급 | API 신규 + React | 중간 |
+
+---
+
+## 5. 이관 작업 시 공통 체크리스트
+
+### API 이관 시
+
+- [ ] `tenant_id` 기반 멀티테넌트 격리 적용
+- [ ] MNG HTMX 코드 → REST API로 분리
+- [ ] 마이그레이션 소유 기준 확인 (API 전용/공용 → API, MNG 전용 → MNG)
+- [ ] `options` JSON 컬럼 정책 준수
+- [ ] Service-First 아키텍처 (Controller → Service → Model)
+- [ ] FormRequest 검증 적용
+- [ ] Swagger 문서 작성
+
+### React 이관 시
+
+- [ ] Server Actions 패턴 사용 (`executePaginatedAction`, `executeServerAction`)
+- [ ] `createCrudService` 팩토리 활용 (반복 코드 제거)
+- [ ] Zod 스키마 검증 적용
+- [ ] `FormField` molecule 사용
+- [ ] 기존 `UniversalListPage` 템플릿 활용
+- [ ] 모바일 반응형 고려 (`MobileCard`)
+
+---
+
+## 6. 수량 요약
+
+| 분류 | 항목 수 | 비고 |
+|------|:-------:|------|
+| 이관 완료 | 24개 도메인 | API + React 모두 존재 |
+| 이관 대상 (P1) | 9개 기능 | Phase 1~2 |
+| 이관 대상 (P2) | 6개 기능 | Phase 2~4 |
+| MNG 유지 | 11개 기능 | 관리자/특정 테넌트 전용 |
+| React UI 보강 | 8개 기능 | API 완료, UI 미구현 |
+
+---
+
+## 관련 문서
+
+- [system/overview.md](overview.md) — 전체 시스템 아키텍처
+- [system/api-structure.md](api-structure.md) — API 서버 구조
+- [system/react-structure.md](react-structure.md) — React 프론트엔드 구조
+- [system/mng-structure.md](mng-structure.md) — MNG 관리자 패널 구조
+- [dev/standards/api-rules.md](../dev/standards/api-rules.md) — API 개발 규칙
+- [dev/standards/options-column-policy.md](../dev/standards/options-column-policy.md) — options JSON 정책
+
+---
+
+**최종 업데이트**: 2026-03-12
diff --git a/system/react-component-architecture.md b/system/react-component-architecture.md
index 8a0da18..14d7e9e 100644
--- a/system/react-component-architecture.md
+++ b/system/react-component-architecture.md
@@ -1,481 +1,481 @@
-# React 컴포넌트 아키텍처 현황
-
-> **작성일**: 2026-03-12
-> **상태**: 현황 분석 완료
-> **관련 문서**: [react-structure.md](react-structure.md) — 전체 프로젝트 구조
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-SAM React 프로젝트의 컴포넌트 아키텍처 현황을 기록한다. Atomic Design 폴더 구조를 채택했으나 **실제 계층적 의존성은 부분적으로만 작동**하고 있으며, 이 문서는 현실과 이상의 차이를 정리하여 신규 화면 개발 시 올바른 패턴을 참고하도록 한다.
-
-### 1.2 기술 스택
-
-| 계층 | 기술 | 설명 |
-|------|------|------|
-| UI 프리미티브 | Radix UI (13개 패키지) | 접근성 기반 헤드리스 컴포넌트 |
-| 스타일 | shadcn/ui + Tailwind CSS v4 + CVA | 프로젝트 맞춤 커스터마이징 |
-| 폼 | React Hook Form + Zod | 타입 안전한 검증 |
-| 상태 | Zustand 5 + Immer | 전역 상태 (persist) |
-| 아이콘 | Lucide React (550+) | |
-| 차트 | Recharts v3 | |
-| 에디터 | Tiptap | 리치텍스트 |
-| 테마 | CSS 변수 + Zustand | light / dark / senior 3종 |
-
----
-
-## 2. 폴더 구조
-
-```
-src/components/
-├── ui/          ← shadcn/ui 프리미티브 (60개)
-│                  Button, Input, Select, Dialog, DatePicker,
-│                  CurrencyInput, PhoneInput, FileDropzone 등
-│
-├── atoms/       ← Atomic Design 원자 (3개)
-│                  BadgeSm, TabChip, ScrollableButtonGroup
-│
-├── molecules/   ← Atomic Design 분자 (13개)
-│                  FormField, StatusBadge, MobileCard,
-│                  DateRangeSelector, StandardDialog 등
-│
-├── organisms/   ← Atomic Design 유기체 (14개)
-│                  PageLayout, PageHeader, DataTable,
-│                  StatCards, EmptyState, SearchFilter 등
-│
-├── templates/   ← 페이지 템플릿 (5개, 2개 미사용)
-│                  UniversalListPage, IntegratedDetailTemplate,
-│                  IntegratedListTemplateV2
-│
-├── layout/      ← 전역 레이아웃
-│                  Sidebar, CommandMenuSearch, HeaderFavoritesBar
-│
-├── business/    ← 대시보드
-├── accounting/  ← 회계 도메인
-├── hr/          ← 인사 도메인
-├── approval/    ← 전자결재 도메인
-├── items/       ← 품목 도메인
-├── production/  ← 생산 도메인
-├── ... (도메인별 ~600개)
-│
-└── common/      ← 공통 (DataTable 독립 구현)
-```
-
----
-
-## 3. 실제 의존성 분석
-
-### 3.1 이상 vs 현실
-
-```
-[이상적 Atomic Design]
-Page → Templates → Organisms → Molecules → Atoms → ui/
-
-[실제 구조]
-Page ──→ Templates ──────────────────────→ ui/  (직접)
-     ├─→ Organisms ──────────────────────→ ui/  (직접)
-     ├─→ Molecules ──────────────────────→ ui/  (직접)
-     └─→ ui/ ────────────────────────────→ ui/  (직접)
-
-계층 간 연결:
-  atoms → molecules:  2/13만 사용 (17%)
-  molecules → organisms:  0회 (완전 단절)
-  organisms → templates:  2회만 (PageLayout, PageHeader)
-```
-
-### 3.2 Import 비율 (전체 2,186회)
-
-| 대상 | 횟수 | 비율 | 평가 |
-|------|------|------|------|
-| **ui/ 직접** | 1,831회 | **83.7%** | 압도적 |
-| templates | 192회 | 8.8% | 핵심 2개 템플릿 |
-| organisms | 148회 | 6.8% | PageLayout/MobileCard 중심 |
-| molecules | 45회 | 2.1% | FormField/StatusBadge 중심 |
-| atoms | 15회 | 0.7% | 거의 미사용 |
-
-### 3.3 계층별 ui/ 의존
-
-| 계층 | ui/ import 횟수 | atoms/molecules/organisms import | 비고 |
-|------|----------------|--------------------------------|------|
-| templates | 25회+ | 4회 | ui/ 직접 의존 |
-| organisms | 25회+ | 0회 | molecules 완전 미사용 |
-| molecules | 28회+ | 2회 (atoms) | 대부분 ui/ 직접 |
-| 도메인 코드 | 1,700회+ | ~300회 | 83% ui/ 직접 |
-
----
-
-## 4. 핵심 컴포넌트 사용 현황
-
-### 4.1 고빈도 컴포넌트 (TOP 10)
-
-| 순위 | 컴포넌트 | 계층 | 사용 횟수 | 역할 |
-|------|---------|------|---------|------|
-| 1 | `FormField` | molecules | 216회 | Label + Input 통합 |
-| 2 | `UniversalListPage` | templates | 214회 | 목록 페이지 전체 |
-| 3 | `IntegratedDetailTemplate` | templates | 182회 | 상세/폼 페이지 전체 |
-| 4 | `MobileCard` | molecules+organisms | 172+129회 | 모바일 카드 |
-| 5 | `StatusBadge` | molecules | 125회 | 상태 뱃지 |
-| 6 | `PageLayout` | organisms | 67회 | 페이지 래퍼 |
-| 7 | `BadgeSm` | atoms | 63회 | 소형 뱃지 |
-| 8 | `PageHeader` | organisms | 56회 | 페이지 헤더 |
-| 9 | `ListMobileCard` | organisms | 50회 | 모바일 목록 카드 |
-| 10 | `DateRangeSelector` | molecules | 45회 | 날짜 범위 필터 |
-
-### 4.2 미사용 컴포넌트
-
-| 컴포넌트 | 계층 | 비고 |
-|---------|------|------|
-| `ListPageTemplate` | templates | 0회 — `UniversalListPage`로 대체됨 |
-| `ResponsiveFormTemplate` | templates | 0회 — `IntegratedDetailTemplate`로 대체됨 |
-
-### 4.3 저사용 컴포넌트 (5회 미만)
-
-| 컴포넌트 | 계층 | 사용 횟수 |
-|---------|------|---------|
-| `FormActions` | organisms | 4회 |
-| `ScreenVersionHistory` | organisms | 4회 |
-
----
-
-## 5. 실제 페이지 개발 패턴
-
-### 5.1 목록 페이지 (90%+ 사용 패턴)
-
-```tsx
-// 실제 도메인 코드 패턴
-import { UniversalListPage } from '@/components/templates/UniversalListPage';
-import { StatusBadge } from '@/components/molecules';
-import { MobileCard } from '@/components/organisms/MobileCard';
-import { Button } from '@/components/ui/button';
-import { Dialog } from '@/components/ui/dialog';
-```
-
-`UniversalListPage`가 내부적으로 테이블, 페이지네이션, 검색 필터, 모바일 대응을 모두 포함한다.
-
-### 5.2 상세/폼 페이지 (90%+ 사용 패턴)
-
-```tsx
-import { IntegratedDetailTemplate } from '@/components/templates/IntegratedDetailTemplate';
-import { FormField } from '@/components/molecules/FormField';
-import { Input } from '@/components/ui/input';
-import { Select } from '@/components/ui/select';
-```
-
-`IntegratedDetailTemplate`이 내부적으로 DetailField, DetailSection, DetailGrid, DetailActions 등 9개 하위 컴포넌트를 자체 포함한다.
-
-### 5.3 도메인 폴더 내부 구조
-
-```
-src/components/accounting/BillManagement/
-├── BillManagementClient.tsx    ← 메인 컴포넌트
-├── actions.ts                  ← Server Action (API 호출)
-├── types.ts                    ← TypeScript 타입
-├── billConfig.ts               ← 설정, 필터 옵션
-└── modals/                     ← 하위 모달 컴포넌트
-```
-
----
-
-## 6. ui/ 컴포넌트 목록 (shadcn/ui 기반, 60개)
-
-### 6.1 기본 UI
-
-| 컴포넌트 | 설명 |
-|---------|------|
-| `button` | 6개 variant (default/destructive/outline/secondary/ghost/link), 4개 size |
-| `input` | HTML input 래퍼, aria-invalid 지원 |
-| `label` | HTML label 래퍼 |
-| `card` | Card/CardHeader/CardTitle/CardContent/CardFooter |
-| `badge` | 5개 variant |
-| `alert` | Alert/AlertTitle/AlertDescription |
-| `skeleton` | 로딩 스켈레톤 |
-
-### 6.2 폼 입력
-
-| 컴포넌트 | 설명 |
-|---------|------|
-| `checkbox` | Radix UI Checkbox |
-| `radio-group` | Radix UI RadioGroup |
-| `select` | Radix UI Select (검색 없음) |
-| `switch` | Radix UI Switch |
-| `slider` | Radix UI Slider |
-| `date-picker` | 날짜 선택 |
-| `date-range-picker` | 날짜 범위 |
-| `date-time-picker` | 날짜+시간 |
-| `file-input` | 파일 선택 |
-| `file-dropzone` | 드래그앤드롭 파일 |
-| `image-upload` | 이미지 업로드 |
-| `multi-select-combobox` | 다중 선택 콤보박스 |
-| `searchable-select` | 검색 가능 셀렉트 |
-
-### 6.3 한국형 입력 (자동 포맷팅)
-
-| 컴포넌트 | 포맷 | 용도 |
-|---------|------|------|
-| `phone-input` | `010-1234-5678` | 전화번호 |
-| `business-number-input` | `123-45-67890` | 사업자등록번호 |
-| `personal-number-input` | `123456-7890123` | 주민번호 |
-| `account-number-input` | 은행별 포맷 | 계좌번호 |
-| `card-number-input` | `1234 5678 9012 3456` | 카드번호 |
-| `currency-input` | `1,234,567` | 금액 (천단위) |
-| `quantity-input` | 정수 | 수량 |
-| `number-input` | 소수점 | 숫자 |
-
-### 6.4 오버레이/피드백
-
-| 컴포넌트 | 설명 |
-|---------|------|
-| `dialog` | Radix UI Dialog |
-| `alert-dialog` | 확인/취소 다이얼로그 |
-| `drawer` | Vaul 드로어 |
-| `sheet` | 사이드 패널 |
-| `popover` | Radix UI Popover |
-| `tooltip` | Radix UI Tooltip |
-| `dropdown-menu` | Radix UI DropdownMenu |
-| `confirm-dialog` | 커스텀 확인 다이얼로그 |
-| `command` | cmdk 커맨드 팔레트 |
-| `loading-spinner` | 스피너 |
-| `progress` | Radix UI Progress |
-| `sonner` | 토스트 알림 |
-
-### 6.5 레이아웃/데이터
-
-| 컴포넌트 | 설명 |
-|---------|------|
-| `table` | HTML table 래퍼 |
-| `tabs` | Radix UI Tabs |
-| `accordion` | Radix UI Accordion |
-| `collapsible` | Radix UI Collapsible |
-| `scroll-area` | Radix UI ScrollArea |
-
----
-
-## 7. 테마 시스템
-
-### 7.1 3가지 테마
-
-| 테마 | 클래스 | 특징 |
-|------|--------|------|
-| Light | `:root` (기본) | 밝은 배경, 표준 글자 크기 |
-| Dark | `.dark` | 어두운 배경, 밝은 글자 |
-| Senior | `.senior` | 큰 글자(18px), 높은 대비, 굵은 폰트 |
-
-### 7.2 CSS 변수 체계
-
-```css
-:root {
-  --primary: #3B82F6;        /* 주 색상 */
-  --destructive: #EF4444;    /* 위험/삭제 */
-  --background: #FAFAFA;     /* 배경 */
-  --card: #FFFFFF;            /* 카드 배경 */
-  --border: #E2E8F0;         /* 테두리 */
-  /* 60+ 색상 변수 */
-}
-
-.dark { --background: #0F172A; --primary: #60A5FA; ... }
-.senior { --font-size: 18px; --font-weight-medium: 600; ... }
-```
-
-### 7.3 Tailwind variant
-
-```css
-@variant dark (&:is(.dark *));
-@variant senior (&:is(.senior *));
-```
-
-코드에서 `dark:bg-slate-800 senior:text-lg` 형태로 사용한다.
-
-### 7.4 상태 관리
-
-```
-Zustand (themeStore) → document.documentElement.className 변경
-                     → localStorage persist (새로고침 유지)
-```
-
----
-
-## 8. 모바일 반응형 전략
-
-### 8.1 자동 전환
-
-| 뷰포트 | 표시 방식 |
-|--------|----------|
-| 768px 이상 (md:) | `DataTable` (테이블) |
-| 768px 미만 | `MobileCard` / `ListMobileCard` (카드 목록) |
-
-### 8.2 핵심 모바일 컴포넌트
-
-| 컴포넌트 | 용도 | 사용 횟수 |
-|---------|------|---------|
-| `MobileCard` (molecules) | 필터/정보 카드 | 172회 |
-| `MobileCard` (organisms) | 상세 조회 카드 | 129회 |
-| `ListMobileCard` | 목록 카드 | 50회 |
-| `MobileFilter` | 모바일 필터 | 14회 |
-
-### 8.3 iOS Safe Area
-
-```css
-:root {
-  --safe-area-inset-top: env(safe-area-inset-top, 0px);
-  --safe-area-inset-bottom: env(safe-area-inset-bottom, 0px);
-}
-```
-
-Capacitor 기반 모바일 앱 대응이 포함되어 있다.
-
----
-
-## 9. 폼 패턴
-
-### 9.1 신규 폼 (권장 패턴)
-
-```tsx
-import { z } from 'zod';
-import { useForm } from 'react-hook-form';
-import { zodResolver } from '@hookform/resolvers/zod';
-
-const schema = z.object({
-  name: z.string().min(1, '필수'),
-  amount: z.number().min(0),
-  status: z.enum(['active', 'inactive']),
-});
-
-type FormData = z.infer<typeof schema>;
-
-export function MyForm() {
-  const form = useForm<FormData>({
-    resolver: zodResolver(schema),
-    defaultValues: { name: '', amount: 0, status: 'active' },
-  });
-  return <form onSubmit={form.handleSubmit(onSubmit)}>...</form>;
-}
-```
-
-### 9.2 CVA 기반 variant 시스템
-
-```tsx
-import { cva } from 'class-variance-authority';
-
-const buttonVariants = cva(
-  'inline-flex items-center justify-center gap-2 rounded-md',
-  {
-    variants: {
-      variant: {
-        default: 'bg-primary text-primary-foreground',
-        destructive: 'bg-destructive text-white',
-        outline: 'border bg-background',
-        ghost: 'hover:bg-accent',
-      },
-      size: {
-        default: 'h-9 px-4 py-2',
-        sm: 'h-8 px-3',
-        lg: 'h-10 px-6',
-        icon: 'size-9',
-      },
-    },
-  }
-);
-```
-
----
-
-## 10. 신규 화면 개발 가이드
-
-### 10.1 목록 페이지 작성 시
-
-```
-1. UniversalListPage 사용 (목록 90%+ 커버)
-2. 도메인 폴더에 actions.ts, types.ts, config.ts 분리
-3. StatusBadge로 상태 표시
-4. MobileCard 렌더 함수 정의 (모바일 대응)
-5. 추가 UI는 ui/ 에서 직접 import
-```
-
-### 10.2 상세/폼 페이지 작성 시
-
-```
-1. IntegratedDetailTemplate 사용 (상세/폼 90%+ 커버)
-2. FormField로 Label + Input 조합 (일관성)
-3. Zod 스키마 정의 (검증)
-4. 추가 UI는 ui/ 에서 직접 import
-```
-
-### 10.3 Import 우선순위
-
-```
-1순위: templates (UniversalListPage, IntegratedDetailTemplate)
-2순위: molecules (FormField, StatusBadge, DateRangeSelector)
-3순위: organisms (PageLayout, PageHeader, EmptyState)
-4순위: ui/ (Button, Dialog, Input 등 프리미티브)
-```
-
-> atoms는 현재 3개뿐이므로 필요 시 ui/에서 직접 사용한다.
-
-### 10.4 하지 말 것
-
-```
-❌ ListPageTemplate 사용 (dead code — UniversalListPage 사용)
-❌ ResponsiveFormTemplate 사용 (dead code — IntegratedDetailTemplate 사용)
-❌ 새 atoms 만들기 (ui/ 컴포넌트로 충분)
-❌ 도메인 코드에서 다른 도메인 컴포넌트 import
-```
-
----
-
-## 11. 현황 평가 요약
-
-### 11.1 잘 작동하는 부분
-
-| 항목 | 설명 |
-|------|------|
-| **2개 핵심 템플릿** | `UniversalListPage`(214회) + `IntegratedDetailTemplate`(182회)가 전체 페이지의 90%+ 커버 |
-| **shadcn/ui 기반 ui/** | 60개 프리미티브가 일관된 디자인 시스템 제공 |
-| **고빈도 molecules** | `FormField`(216회), `StatusBadge`(125회)가 폼/상태 표시 표준화 |
-| **모바일 대응** | MobileCard 기반 자동 전환 |
-| **테마 시스템** | light/dark/senior 3종 CSS 변수 기반 |
-| **한국형 입력** | 전화번호, 사업자번호, 계좌번호 등 자동 포맷팅 |
-
-### 11.2 개선이 필요한 부분
-
-| 항목 | 현상 | 영향 |
-|------|------|------|
-| **계층 간 의존성 붕괴** | organisms가 molecules를 0회 사용 | Atomic Design 의미 퇴색 |
-| **atoms 유명무실** | 3개만 존재, ui/ 60개에 비해 극소 | 계층 존재 이유 불분명 |
-| **ui/ 과의존** | 전체 import의 83.7% | 추상화 효과 없음 |
-| **Dead code** | ListPageTemplate, ResponsiveFormTemplate 미사용 | 혼란 유발 |
-| **index.ts 비일관** | atoms/templates는 index.ts 미사용 | import 패턴 불통일 |
-
-### 11.3 결론
-
-**실제 아키텍처는 "Templates + UI Components" 2계층 구조**이다.
-
-```
-실제 작동 구조:
-
-Layer 1 — 페이지 템플릿 (2개가 전체 지배)
-  ├── UniversalListPage        ← 목록 페이지
-  └── IntegratedDetailTemplate ← 상세/폼 페이지
-
-Layer 2 — UI 프리미티브 (shadcn/ui)
-  └── ui/ 60개 컴포넌트       ← 모든 곳에서 직접 사용
-
-보조 — molecules (FormField, StatusBadge 등 고빈도 유틸)
-보조 — organisms (PageLayout, PageHeader, MobileCard)
-```
-
-Atomic Design 폴더명(atoms/molecules/organisms/templates)은 유지되어 있으나, 실제 개발 시에는 **templates → ui/ 직접 사용** 패턴을 따르는 것이 현실적이다.
-
----
-
-## 관련 문서
-
-- [React 프론트엔드 구조](react-structure.md) — 프로젝트 규모, 도메인, 아키텍처 패턴
-- [API 서버 구조](api-structure.md) — API 서버 구조
-- [MNG 관리자 패널 구조](mng-structure.md) — MNG 구조
-
----
-
-**최종 업데이트**: 2026-03-12
+# React 컴포넌트 아키텍처 현황
+
+> **작성일**: 2026-03-12
+> **상태**: 현황 분석 완료
+> **관련 문서**: [react-structure.md](react-structure.md) — 전체 프로젝트 구조
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+SAM React 프로젝트의 컴포넌트 아키텍처 현황을 기록한다. Atomic Design 폴더 구조를 채택했으나 **실제 계층적 의존성은 부분적으로만 작동**하고 있으며, 이 문서는 현실과 이상의 차이를 정리하여 신규 화면 개발 시 올바른 패턴을 참고하도록 한다.
+
+### 1.2 기술 스택
+
+| 계층 | 기술 | 설명 |
+|------|------|------|
+| UI 프리미티브 | Radix UI (13개 패키지) | 접근성 기반 헤드리스 컴포넌트 |
+| 스타일 | shadcn/ui + Tailwind CSS v4 + CVA | 프로젝트 맞춤 커스터마이징 |
+| 폼 | React Hook Form + Zod | 타입 안전한 검증 |
+| 상태 | Zustand 5 + Immer | 전역 상태 (persist) |
+| 아이콘 | Lucide React (550+) | |
+| 차트 | Recharts v3 | |
+| 에디터 | Tiptap | 리치텍스트 |
+| 테마 | CSS 변수 + Zustand | light / dark / senior 3종 |
+
+---
+
+## 2. 폴더 구조
+
+```
+src/components/
+├── ui/          ← shadcn/ui 프리미티브 (60개)
+│                  Button, Input, Select, Dialog, DatePicker,
+│                  CurrencyInput, PhoneInput, FileDropzone 등
+│
+├── atoms/       ← Atomic Design 원자 (3개)
+│                  BadgeSm, TabChip, ScrollableButtonGroup
+│
+├── molecules/   ← Atomic Design 분자 (13개)
+│                  FormField, StatusBadge, MobileCard,
+│                  DateRangeSelector, StandardDialog 등
+│
+├── organisms/   ← Atomic Design 유기체 (14개)
+│                  PageLayout, PageHeader, DataTable,
+│                  StatCards, EmptyState, SearchFilter 등
+│
+├── templates/   ← 페이지 템플릿 (5개, 2개 미사용)
+│                  UniversalListPage, IntegratedDetailTemplate,
+│                  IntegratedListTemplateV2
+│
+├── layout/      ← 전역 레이아웃
+│                  Sidebar, CommandMenuSearch, HeaderFavoritesBar
+│
+├── business/    ← 대시보드
+├── accounting/  ← 회계 도메인
+├── hr/          ← 인사 도메인
+├── approval/    ← 전자결재 도메인
+├── items/       ← 품목 도메인
+├── production/  ← 생산 도메인
+├── ... (도메인별 ~600개)
+│
+└── common/      ← 공통 (DataTable 독립 구현)
+```
+
+---
+
+## 3. 실제 의존성 분석
+
+### 3.1 이상 vs 현실
+
+```
+[이상적 Atomic Design]
+Page → Templates → Organisms → Molecules → Atoms → ui/
+
+[실제 구조]
+Page ──→ Templates ──────────────────────→ ui/  (직접)
+     ├─→ Organisms ──────────────────────→ ui/  (직접)
+     ├─→ Molecules ──────────────────────→ ui/  (직접)
+     └─→ ui/ ────────────────────────────→ ui/  (직접)
+
+계층 간 연결:
+  atoms → molecules:  2/13만 사용 (17%)
+  molecules → organisms:  0회 (완전 단절)
+  organisms → templates:  2회만 (PageLayout, PageHeader)
+```
+
+### 3.2 Import 비율 (전체 2,186회)
+
+| 대상 | 횟수 | 비율 | 평가 |
+|------|------|------|------|
+| **ui/ 직접** | 1,831회 | **83.7%** | 압도적 |
+| templates | 192회 | 8.8% | 핵심 2개 템플릿 |
+| organisms | 148회 | 6.8% | PageLayout/MobileCard 중심 |
+| molecules | 45회 | 2.1% | FormField/StatusBadge 중심 |
+| atoms | 15회 | 0.7% | 거의 미사용 |
+
+### 3.3 계층별 ui/ 의존
+
+| 계층 | ui/ import 횟수 | atoms/molecules/organisms import | 비고 |
+|------|----------------|--------------------------------|------|
+| templates | 25회+ | 4회 | ui/ 직접 의존 |
+| organisms | 25회+ | 0회 | molecules 완전 미사용 |
+| molecules | 28회+ | 2회 (atoms) | 대부분 ui/ 직접 |
+| 도메인 코드 | 1,700회+ | ~300회 | 83% ui/ 직접 |
+
+---
+
+## 4. 핵심 컴포넌트 사용 현황
+
+### 4.1 고빈도 컴포넌트 (TOP 10)
+
+| 순위 | 컴포넌트 | 계층 | 사용 횟수 | 역할 |
+|------|---------|------|---------|------|
+| 1 | `FormField` | molecules | 216회 | Label + Input 통합 |
+| 2 | `UniversalListPage` | templates | 214회 | 목록 페이지 전체 |
+| 3 | `IntegratedDetailTemplate` | templates | 182회 | 상세/폼 페이지 전체 |
+| 4 | `MobileCard` | molecules+organisms | 172+129회 | 모바일 카드 |
+| 5 | `StatusBadge` | molecules | 125회 | 상태 뱃지 |
+| 6 | `PageLayout` | organisms | 67회 | 페이지 래퍼 |
+| 7 | `BadgeSm` | atoms | 63회 | 소형 뱃지 |
+| 8 | `PageHeader` | organisms | 56회 | 페이지 헤더 |
+| 9 | `ListMobileCard` | organisms | 50회 | 모바일 목록 카드 |
+| 10 | `DateRangeSelector` | molecules | 45회 | 날짜 범위 필터 |
+
+### 4.2 미사용 컴포넌트
+
+| 컴포넌트 | 계층 | 비고 |
+|---------|------|------|
+| `ListPageTemplate` | templates | 0회 — `UniversalListPage`로 대체됨 |
+| `ResponsiveFormTemplate` | templates | 0회 — `IntegratedDetailTemplate`로 대체됨 |
+
+### 4.3 저사용 컴포넌트 (5회 미만)
+
+| 컴포넌트 | 계층 | 사용 횟수 |
+|---------|------|---------|
+| `FormActions` | organisms | 4회 |
+| `ScreenVersionHistory` | organisms | 4회 |
+
+---
+
+## 5. 실제 페이지 개발 패턴
+
+### 5.1 목록 페이지 (90%+ 사용 패턴)
+
+```tsx
+// 실제 도메인 코드 패턴
+import { UniversalListPage } from '@/components/templates/UniversalListPage';
+import { StatusBadge } from '@/components/molecules';
+import { MobileCard } from '@/components/organisms/MobileCard';
+import { Button } from '@/components/ui/button';
+import { Dialog } from '@/components/ui/dialog';
+```
+
+`UniversalListPage`가 내부적으로 테이블, 페이지네이션, 검색 필터, 모바일 대응을 모두 포함한다.
+
+### 5.2 상세/폼 페이지 (90%+ 사용 패턴)
+
+```tsx
+import { IntegratedDetailTemplate } from '@/components/templates/IntegratedDetailTemplate';
+import { FormField } from '@/components/molecules/FormField';
+import { Input } from '@/components/ui/input';
+import { Select } from '@/components/ui/select';
+```
+
+`IntegratedDetailTemplate`이 내부적으로 DetailField, DetailSection, DetailGrid, DetailActions 등 9개 하위 컴포넌트를 자체 포함한다.
+
+### 5.3 도메인 폴더 내부 구조
+
+```
+src/components/accounting/BillManagement/
+├── BillManagementClient.tsx    ← 메인 컴포넌트
+├── actions.ts                  ← Server Action (API 호출)
+├── types.ts                    ← TypeScript 타입
+├── billConfig.ts               ← 설정, 필터 옵션
+└── modals/                     ← 하위 모달 컴포넌트
+```
+
+---
+
+## 6. ui/ 컴포넌트 목록 (shadcn/ui 기반, 60개)
+
+### 6.1 기본 UI
+
+| 컴포넌트 | 설명 |
+|---------|------|
+| `button` | 6개 variant (default/destructive/outline/secondary/ghost/link), 4개 size |
+| `input` | HTML input 래퍼, aria-invalid 지원 |
+| `label` | HTML label 래퍼 |
+| `card` | Card/CardHeader/CardTitle/CardContent/CardFooter |
+| `badge` | 5개 variant |
+| `alert` | Alert/AlertTitle/AlertDescription |
+| `skeleton` | 로딩 스켈레톤 |
+
+### 6.2 폼 입력
+
+| 컴포넌트 | 설명 |
+|---------|------|
+| `checkbox` | Radix UI Checkbox |
+| `radio-group` | Radix UI RadioGroup |
+| `select` | Radix UI Select (검색 없음) |
+| `switch` | Radix UI Switch |
+| `slider` | Radix UI Slider |
+| `date-picker` | 날짜 선택 |
+| `date-range-picker` | 날짜 범위 |
+| `date-time-picker` | 날짜+시간 |
+| `file-input` | 파일 선택 |
+| `file-dropzone` | 드래그앤드롭 파일 |
+| `image-upload` | 이미지 업로드 |
+| `multi-select-combobox` | 다중 선택 콤보박스 |
+| `searchable-select` | 검색 가능 셀렉트 |
+
+### 6.3 한국형 입력 (자동 포맷팅)
+
+| 컴포넌트 | 포맷 | 용도 |
+|---------|------|------|
+| `phone-input` | `010-1234-5678` | 전화번호 |
+| `business-number-input` | `123-45-67890` | 사업자등록번호 |
+| `personal-number-input` | `123456-7890123` | 주민번호 |
+| `account-number-input` | 은행별 포맷 | 계좌번호 |
+| `card-number-input` | `1234 5678 9012 3456` | 카드번호 |
+| `currency-input` | `1,234,567` | 금액 (천단위) |
+| `quantity-input` | 정수 | 수량 |
+| `number-input` | 소수점 | 숫자 |
+
+### 6.4 오버레이/피드백
+
+| 컴포넌트 | 설명 |
+|---------|------|
+| `dialog` | Radix UI Dialog |
+| `alert-dialog` | 확인/취소 다이얼로그 |
+| `drawer` | Vaul 드로어 |
+| `sheet` | 사이드 패널 |
+| `popover` | Radix UI Popover |
+| `tooltip` | Radix UI Tooltip |
+| `dropdown-menu` | Radix UI DropdownMenu |
+| `confirm-dialog` | 커스텀 확인 다이얼로그 |
+| `command` | cmdk 커맨드 팔레트 |
+| `loading-spinner` | 스피너 |
+| `progress` | Radix UI Progress |
+| `sonner` | 토스트 알림 |
+
+### 6.5 레이아웃/데이터
+
+| 컴포넌트 | 설명 |
+|---------|------|
+| `table` | HTML table 래퍼 |
+| `tabs` | Radix UI Tabs |
+| `accordion` | Radix UI Accordion |
+| `collapsible` | Radix UI Collapsible |
+| `scroll-area` | Radix UI ScrollArea |
+
+---
+
+## 7. 테마 시스템
+
+### 7.1 3가지 테마
+
+| 테마 | 클래스 | 특징 |
+|------|--------|------|
+| Light | `:root` (기본) | 밝은 배경, 표준 글자 크기 |
+| Dark | `.dark` | 어두운 배경, 밝은 글자 |
+| Senior | `.senior` | 큰 글자(18px), 높은 대비, 굵은 폰트 |
+
+### 7.2 CSS 변수 체계
+
+```css
+:root {
+  --primary: #3B82F6;        /* 주 색상 */
+  --destructive: #EF4444;    /* 위험/삭제 */
+  --background: #FAFAFA;     /* 배경 */
+  --card: #FFFFFF;            /* 카드 배경 */
+  --border: #E2E8F0;         /* 테두리 */
+  /* 60+ 색상 변수 */
+}
+
+.dark { --background: #0F172A; --primary: #60A5FA; ... }
+.senior { --font-size: 18px; --font-weight-medium: 600; ... }
+```
+
+### 7.3 Tailwind variant
+
+```css
+@variant dark (&:is(.dark *));
+@variant senior (&:is(.senior *));
+```
+
+코드에서 `dark:bg-slate-800 senior:text-lg` 형태로 사용한다.
+
+### 7.4 상태 관리
+
+```
+Zustand (themeStore) → document.documentElement.className 변경
+                     → localStorage persist (새로고침 유지)
+```
+
+---
+
+## 8. 모바일 반응형 전략
+
+### 8.1 자동 전환
+
+| 뷰포트 | 표시 방식 |
+|--------|----------|
+| 768px 이상 (md:) | `DataTable` (테이블) |
+| 768px 미만 | `MobileCard` / `ListMobileCard` (카드 목록) |
+
+### 8.2 핵심 모바일 컴포넌트
+
+| 컴포넌트 | 용도 | 사용 횟수 |
+|---------|------|---------|
+| `MobileCard` (molecules) | 필터/정보 카드 | 172회 |
+| `MobileCard` (organisms) | 상세 조회 카드 | 129회 |
+| `ListMobileCard` | 목록 카드 | 50회 |
+| `MobileFilter` | 모바일 필터 | 14회 |
+
+### 8.3 iOS Safe Area
+
+```css
+:root {
+  --safe-area-inset-top: env(safe-area-inset-top, 0px);
+  --safe-area-inset-bottom: env(safe-area-inset-bottom, 0px);
+}
+```
+
+Capacitor 기반 모바일 앱 대응이 포함되어 있다.
+
+---
+
+## 9. 폼 패턴
+
+### 9.1 신규 폼 (권장 패턴)
+
+```tsx
+import { z } from 'zod';
+import { useForm } from 'react-hook-form';
+import { zodResolver } from '@hookform/resolvers/zod';
+
+const schema = z.object({
+  name: z.string().min(1, '필수'),
+  amount: z.number().min(0),
+  status: z.enum(['active', 'inactive']),
+});
+
+type FormData = z.infer<typeof schema>;
+
+export function MyForm() {
+  const form = useForm<FormData>({
+    resolver: zodResolver(schema),
+    defaultValues: { name: '', amount: 0, status: 'active' },
+  });
+  return <form onSubmit={form.handleSubmit(onSubmit)}>...</form>;
+}
+```
+
+### 9.2 CVA 기반 variant 시스템
+
+```tsx
+import { cva } from 'class-variance-authority';
+
+const buttonVariants = cva(
+  'inline-flex items-center justify-center gap-2 rounded-md',
+  {
+    variants: {
+      variant: {
+        default: 'bg-primary text-primary-foreground',
+        destructive: 'bg-destructive text-white',
+        outline: 'border bg-background',
+        ghost: 'hover:bg-accent',
+      },
+      size: {
+        default: 'h-9 px-4 py-2',
+        sm: 'h-8 px-3',
+        lg: 'h-10 px-6',
+        icon: 'size-9',
+      },
+    },
+  }
+);
+```
+
+---
+
+## 10. 신규 화면 개발 가이드
+
+### 10.1 목록 페이지 작성 시
+
+```
+1. UniversalListPage 사용 (목록 90%+ 커버)
+2. 도메인 폴더에 actions.ts, types.ts, config.ts 분리
+3. StatusBadge로 상태 표시
+4. MobileCard 렌더 함수 정의 (모바일 대응)
+5. 추가 UI는 ui/ 에서 직접 import
+```
+
+### 10.2 상세/폼 페이지 작성 시
+
+```
+1. IntegratedDetailTemplate 사용 (상세/폼 90%+ 커버)
+2. FormField로 Label + Input 조합 (일관성)
+3. Zod 스키마 정의 (검증)
+4. 추가 UI는 ui/ 에서 직접 import
+```
+
+### 10.3 Import 우선순위
+
+```
+1순위: templates (UniversalListPage, IntegratedDetailTemplate)
+2순위: molecules (FormField, StatusBadge, DateRangeSelector)
+3순위: organisms (PageLayout, PageHeader, EmptyState)
+4순위: ui/ (Button, Dialog, Input 등 프리미티브)
+```
+
+> atoms는 현재 3개뿐이므로 필요 시 ui/에서 직접 사용한다.
+
+### 10.4 하지 말 것
+
+```
+❌ ListPageTemplate 사용 (dead code — UniversalListPage 사용)
+❌ ResponsiveFormTemplate 사용 (dead code — IntegratedDetailTemplate 사용)
+❌ 새 atoms 만들기 (ui/ 컴포넌트로 충분)
+❌ 도메인 코드에서 다른 도메인 컴포넌트 import
+```
+
+---
+
+## 11. 현황 평가 요약
+
+### 11.1 잘 작동하는 부분
+
+| 항목 | 설명 |
+|------|------|
+| **2개 핵심 템플릿** | `UniversalListPage`(214회) + `IntegratedDetailTemplate`(182회)가 전체 페이지의 90%+ 커버 |
+| **shadcn/ui 기반 ui/** | 60개 프리미티브가 일관된 디자인 시스템 제공 |
+| **고빈도 molecules** | `FormField`(216회), `StatusBadge`(125회)가 폼/상태 표시 표준화 |
+| **모바일 대응** | MobileCard 기반 자동 전환 |
+| **테마 시스템** | light/dark/senior 3종 CSS 변수 기반 |
+| **한국형 입력** | 전화번호, 사업자번호, 계좌번호 등 자동 포맷팅 |
+
+### 11.2 개선이 필요한 부분
+
+| 항목 | 현상 | 영향 |
+|------|------|------|
+| **계층 간 의존성 붕괴** | organisms가 molecules를 0회 사용 | Atomic Design 의미 퇴색 |
+| **atoms 유명무실** | 3개만 존재, ui/ 60개에 비해 극소 | 계층 존재 이유 불분명 |
+| **ui/ 과의존** | 전체 import의 83.7% | 추상화 효과 없음 |
+| **Dead code** | ListPageTemplate, ResponsiveFormTemplate 미사용 | 혼란 유발 |
+| **index.ts 비일관** | atoms/templates는 index.ts 미사용 | import 패턴 불통일 |
+
+### 11.3 결론
+
+**실제 아키텍처는 "Templates + UI Components" 2계층 구조**이다.
+
+```
+실제 작동 구조:
+
+Layer 1 — 페이지 템플릿 (2개가 전체 지배)
+  ├── UniversalListPage        ← 목록 페이지
+  └── IntegratedDetailTemplate ← 상세/폼 페이지
+
+Layer 2 — UI 프리미티브 (shadcn/ui)
+  └── ui/ 60개 컴포넌트       ← 모든 곳에서 직접 사용
+
+보조 — molecules (FormField, StatusBadge 등 고빈도 유틸)
+보조 — organisms (PageLayout, PageHeader, MobileCard)
+```
+
+Atomic Design 폴더명(atoms/molecules/organisms/templates)은 유지되어 있으나, 실제 개발 시에는 **templates → ui/ 직접 사용** 패턴을 따르는 것이 현실적이다.
+
+---
+
+## 관련 문서
+
+- [React 프론트엔드 구조](react-structure.md) — 프로젝트 규모, 도메인, 아키텍처 패턴
+- [API 서버 구조](api-structure.md) — API 서버 구조
+- [MNG 관리자 패널 구조](mng-structure.md) — MNG 구조
+
+---
+
+**최종 업데이트**: 2026-03-12
diff --git a/system/untitled-ui-evaluation.md b/system/untitled-ui-evaluation.md
index 8f451c0..d5c62ec 100644
--- a/system/untitled-ui-evaluation.md
+++ b/system/untitled-ui-evaluation.md
@@ -1,166 +1,166 @@
-# Untitled UI 도입 검토
-
-> **작성일**: 2026-03-12
-> **상태**: 검토 중
-> **작성자**: 개발팀장
-
----
-
-## 1. 개요
-
-### 1.1 목적
-
-외부 UI 컴포넌트 라이브러리 **Untitled UI** 도입 여부를 검토한다. SAM 프로젝트의 현재 디자인 시스템(shadcn/ui + Tailwind CSS)과의 호환성, 비용 대비 효과, 도입 방안을 분석한다.
-
-### 1.2 배경
-
-SAM React 프론트엔드는 현재 shadcn/ui 60개 컴포넌트 + Atomic Design 구조로 운영 중이다. 디자인 품질 향상과 개발 속도 개선을 위해 상용 UI Kit 도입을 검토한다.
-
----
-
-## 2. Untitled UI 소개
-
-### 2.1 제품 개요
-
-Untitled UI는 세계 최대 규모의 Figma UI Kit + React 컴포넌트 라이브러리이다. Atomic Design 시스템으로 유명하며, 디자이너와 개발자 모두를 위한 도구를 제공한다.
-
-- **공식 사이트**: https://www.untitledui.com
-- **핵심 특징**: Atomic Design 기반, 접근성(Accessibility) 준수, 반응형 지원
-
-### 2.2 제품 구성 및 가격
-
-| 제품 | 설명 | Free | Solo (1인) | Team (5인) |
-|------|------|------|-----------|-----------|
-| **Figma** | UI Kit / 디자인 시스템 | $0 | $129 | $359 |
-| **React** | React + Tailwind CSS + React Aria 컴포넌트 | $0 | $349 | $699 |
-| **Icons** | 4,600+ 아이콘 (다중 스타일) | $0 | $59 | $109 |
-
-> **결제 방식**: 1회 결제 (one-time payment), 평생 업데이트 포함, 무제한 프로젝트 사용 가능
-
-### 2.3 라이선스 구조
-
-- **Solo**: 1명 사용, 무제한 프로젝트
-- **Team**: 5명 사용, 무제한 프로젝트
-- 디자이너와 개발자가 **다른 제품**을 각각 Solo로 구매하면 Team 불필요
-
----
-
-## 3. SAM 현재 디자인 시스템과 비교
-
-### 3.1 SAM 현재 스택
-
-| 항목 | 현재 (SAM) | Untitled UI React |
-|------|-----------|-------------------|
-| UI 프리미티브 | shadcn/ui (60개) | Untitled UI 컴포넌트 |
-| 스타일링 | Tailwind CSS v4 | Tailwind CSS |
-| 접근성 | Radix UI | React Aria |
-| 폼 | React Hook Form + Zod | (별도) |
-| 아이콘 | Lucide React (550+) | 4,600+ (유료) |
-| 테마 | CSS 변수 (light/dark/senior) | CSS 변수 기반 |
-
-### 3.2 SAM 프론트엔드 현황 (참고)
-
-- **페이지**: 249개
-- **컴포넌트**: 612개 (shadcn/ui 기반)
-- **핵심 템플릿**: `UniversalListPage` (214회), `IntegratedDetailTemplate` (182회)
-- **고빈도 molecules**: `FormField` (216회), `StatusBadge` (125회)
-- **프레임워크**: Next.js 15 + React 19
-
-> 상세 현황: `docs/system/react-component-architecture.md` 참조
-
-### 3.3 기술 호환성
-
-| 항목 | 호환 여부 | 비고 |
-|------|----------|------|
-| Tailwind CSS | ✅ 호환 | 동일 스타일링 프레임워크 |
-| React 19 | ✅ 호환 | React 기반 |
-| Next.js 15 | ✅ 호환 | React 프레임워크이므로 문제 없음 |
-| Radix UI ↔ React Aria | ⚠️ 공존 가능 | 접근성 라이브러리가 다름, 혼용 시 번들 증가 |
-| shadcn/ui 기존 코드 | ⚠️ 점진적 교체 필요 | 612개 컴포넌트가 이미 구축됨 |
-
----
-
-## 4. 도입 시 장단점 분석
-
-### 4.1 장점
-
-| 항목 | 설명 |
-|------|------|
-| 디자인 품질 | 전문 디자이너가 설계한 고품질 UI 패턴 |
-| 디자인-개발 일관성 | Figma 시안 → React 코드 변환이 1:1 대응 |
-| 시간 절약 | 새 화면 개발 시 프리셋 활용으로 속도 향상 |
-| 접근성 | React Aria 기반의 체계적 접근성 지원 |
-| 아이콘 | 4,600+ 다양한 스타일의 아이콘 |
-| 업데이트 | 1회 결제로 평생 업데이트 |
-
-### 4.2 단점
-
-| 항목 | 설명 |
-|------|------|
-| 기존 코드 충돌 | shadcn/ui 612개 컴포넌트와 역할 중복 |
-| 학습 비용 | 새 컴포넌트 API 학습 필요 |
-| 번들 크기 | Radix UI + React Aria 공존 시 증가 |
-| 마이그레이션 부담 | 전면 교체 시 비용 큼 |
-| 커스텀 한계 | SAM 특화 컴포넌트(한국형 입력 등)는 자체 유지 필요 |
-
----
-
-## 5. 추천 방안
-
-### 5.1 방안 A: Figma만 구매 ($129) — 추천
-
-```
-디자이너 → Figma Solo ($129) 구매 → 시안 제작
-개발자 → 기존 shadcn/ui 컴포넌트로 구현 (변경 없음)
-```
-
-**적합한 경우**:
-- 디자이너가 합류하여 체계적 시안이 필요할 때
-- 현재 React 코드를 유지하면서 디자인 품질만 높이고 싶을 때
-- 가장 저렴하고 리스크 없는 방법
-
-### 5.2 방안 B: Figma + React 모두 구매 ($478)
-
-```
-디자이너 → Figma Solo ($129) → 시안 제작
-개발자 → React Solo ($349) → 새 화면에 Untitled UI 컴포넌트 사용
-```
-
-**적합한 경우**:
-- 신규 프로젝트(MES 등)를 처음부터 Untitled UI로 시작할 때
-- 기존 SAM 코드는 shadcn/ui 유지, 신규 코드만 Untitled UI 적용
-
-### 5.3 방안 C: React만 구매 ($349)
-
-```
-개발자 → React Solo ($349) → 참고용 + 부분 적용
-디자이너 → Figma Free 버전으로 참고
-```
-
-**적합한 경우**:
-- 디자이너 없이 개발자가 직접 UI를 구현할 때
-- 고급 컴포넌트 패턴을 참고 자료로 활용할 때
-
-### 5.4 권장 결론
-
-> **현재 상황**: 디자이너 부재, 612개 컴포넌트 이미 구축, SAM 기능 개발 진행 중
-
-**단기 (현재)**: 도입 보류 — 기존 shadcn/ui 시스템이 잘 작동 중이며, 249 페이지가 이미 구축됨
-**중기 (디자이너 합류 시)**: 방안 A (Figma $129) — 디자인 시안 품질 향상
-**장기 (MES 등 신규 프로젝트)**: 방안 B ($478) — 신규 코드에 Untitled UI 적용 검토
-
----
-
-## 6. SAM 내 디자인 관련 기존 자료
-
-| 문서 | 경로 | 내용 |
-|------|------|------|
-| React 컴포넌트 아키텍처 | `system/react-component-architecture.md` | Atomic Design, shadcn/ui 60개, 의존성 분석 |
-| React 프로젝트 구조 | `system/react-structure.md` | 249페이지, 612 컴포넌트 현황 |
-| MES Atomic Design | `projects/mes/00_baseline/docs_breakdown/react_atomic_design_summary.md` | 100종 UI 패턴, 4단계 마이그레이션 |
-| 디자인 인사이트 | `features/rd/design-insight.md` | UI/UX 패턴 수집, 100종 CSS 와이어프레임 |
-| 기획디자인 에디터 | `projects/planning-design/README.md` | Figma 대체 목적 자체 스토리보드 에디터 |
-
----
-
-**최종 업데이트**: 2026-03-12
+# Untitled UI 도입 검토
+
+> **작성일**: 2026-03-12
+> **상태**: 검토 중
+> **작성자**: 개발팀장
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+외부 UI 컴포넌트 라이브러리 **Untitled UI** 도입 여부를 검토한다. SAM 프로젝트의 현재 디자인 시스템(shadcn/ui + Tailwind CSS)과의 호환성, 비용 대비 효과, 도입 방안을 분석한다.
+
+### 1.2 배경
+
+SAM React 프론트엔드는 현재 shadcn/ui 60개 컴포넌트 + Atomic Design 구조로 운영 중이다. 디자인 품질 향상과 개발 속도 개선을 위해 상용 UI Kit 도입을 검토한다.
+
+---
+
+## 2. Untitled UI 소개
+
+### 2.1 제품 개요
+
+Untitled UI는 세계 최대 규모의 Figma UI Kit + React 컴포넌트 라이브러리이다. Atomic Design 시스템으로 유명하며, 디자이너와 개발자 모두를 위한 도구를 제공한다.
+
+- **공식 사이트**: https://www.untitledui.com
+- **핵심 특징**: Atomic Design 기반, 접근성(Accessibility) 준수, 반응형 지원
+
+### 2.2 제품 구성 및 가격
+
+| 제품 | 설명 | Free | Solo (1인) | Team (5인) |
+|------|------|------|-----------|-----------|
+| **Figma** | UI Kit / 디자인 시스템 | $0 | $129 | $359 |
+| **React** | React + Tailwind CSS + React Aria 컴포넌트 | $0 | $349 | $699 |
+| **Icons** | 4,600+ 아이콘 (다중 스타일) | $0 | $59 | $109 |
+
+> **결제 방식**: 1회 결제 (one-time payment), 평생 업데이트 포함, 무제한 프로젝트 사용 가능
+
+### 2.3 라이선스 구조
+
+- **Solo**: 1명 사용, 무제한 프로젝트
+- **Team**: 5명 사용, 무제한 프로젝트
+- 디자이너와 개발자가 **다른 제품**을 각각 Solo로 구매하면 Team 불필요
+
+---
+
+## 3. SAM 현재 디자인 시스템과 비교
+
+### 3.1 SAM 현재 스택
+
+| 항목 | 현재 (SAM) | Untitled UI React |
+|------|-----------|-------------------|
+| UI 프리미티브 | shadcn/ui (60개) | Untitled UI 컴포넌트 |
+| 스타일링 | Tailwind CSS v4 | Tailwind CSS |
+| 접근성 | Radix UI | React Aria |
+| 폼 | React Hook Form + Zod | (별도) |
+| 아이콘 | Lucide React (550+) | 4,600+ (유료) |
+| 테마 | CSS 변수 (light/dark/senior) | CSS 변수 기반 |
+
+### 3.2 SAM 프론트엔드 현황 (참고)
+
+- **페이지**: 249개
+- **컴포넌트**: 612개 (shadcn/ui 기반)
+- **핵심 템플릿**: `UniversalListPage` (214회), `IntegratedDetailTemplate` (182회)
+- **고빈도 molecules**: `FormField` (216회), `StatusBadge` (125회)
+- **프레임워크**: Next.js 15 + React 19
+
+> 상세 현황: `docs/system/react-component-architecture.md` 참조
+
+### 3.3 기술 호환성
+
+| 항목 | 호환 여부 | 비고 |
+|------|----------|------|
+| Tailwind CSS | ✅ 호환 | 동일 스타일링 프레임워크 |
+| React 19 | ✅ 호환 | React 기반 |
+| Next.js 15 | ✅ 호환 | React 프레임워크이므로 문제 없음 |
+| Radix UI ↔ React Aria | ⚠️ 공존 가능 | 접근성 라이브러리가 다름, 혼용 시 번들 증가 |
+| shadcn/ui 기존 코드 | ⚠️ 점진적 교체 필요 | 612개 컴포넌트가 이미 구축됨 |
+
+---
+
+## 4. 도입 시 장단점 분석
+
+### 4.1 장점
+
+| 항목 | 설명 |
+|------|------|
+| 디자인 품질 | 전문 디자이너가 설계한 고품질 UI 패턴 |
+| 디자인-개발 일관성 | Figma 시안 → React 코드 변환이 1:1 대응 |
+| 시간 절약 | 새 화면 개발 시 프리셋 활용으로 속도 향상 |
+| 접근성 | React Aria 기반의 체계적 접근성 지원 |
+| 아이콘 | 4,600+ 다양한 스타일의 아이콘 |
+| 업데이트 | 1회 결제로 평생 업데이트 |
+
+### 4.2 단점
+
+| 항목 | 설명 |
+|------|------|
+| 기존 코드 충돌 | shadcn/ui 612개 컴포넌트와 역할 중복 |
+| 학습 비용 | 새 컴포넌트 API 학습 필요 |
+| 번들 크기 | Radix UI + React Aria 공존 시 증가 |
+| 마이그레이션 부담 | 전면 교체 시 비용 큼 |
+| 커스텀 한계 | SAM 특화 컴포넌트(한국형 입력 등)는 자체 유지 필요 |
+
+---
+
+## 5. 추천 방안
+
+### 5.1 방안 A: Figma만 구매 ($129) — 추천
+
+```
+디자이너 → Figma Solo ($129) 구매 → 시안 제작
+개발자 → 기존 shadcn/ui 컴포넌트로 구현 (변경 없음)
+```
+
+**적합한 경우**:
+- 디자이너가 합류하여 체계적 시안이 필요할 때
+- 현재 React 코드를 유지하면서 디자인 품질만 높이고 싶을 때
+- 가장 저렴하고 리스크 없는 방법
+
+### 5.2 방안 B: Figma + React 모두 구매 ($478)
+
+```
+디자이너 → Figma Solo ($129) → 시안 제작
+개발자 → React Solo ($349) → 새 화면에 Untitled UI 컴포넌트 사용
+```
+
+**적합한 경우**:
+- 신규 프로젝트(MES 등)를 처음부터 Untitled UI로 시작할 때
+- 기존 SAM 코드는 shadcn/ui 유지, 신규 코드만 Untitled UI 적용
+
+### 5.3 방안 C: React만 구매 ($349)
+
+```
+개발자 → React Solo ($349) → 참고용 + 부분 적용
+디자이너 → Figma Free 버전으로 참고
+```
+
+**적합한 경우**:
+- 디자이너 없이 개발자가 직접 UI를 구현할 때
+- 고급 컴포넌트 패턴을 참고 자료로 활용할 때
+
+### 5.4 권장 결론
+
+> **현재 상황**: 디자이너 부재, 612개 컴포넌트 이미 구축, SAM 기능 개발 진행 중
+
+**단기 (현재)**: 도입 보류 — 기존 shadcn/ui 시스템이 잘 작동 중이며, 249 페이지가 이미 구축됨
+**중기 (디자이너 합류 시)**: 방안 A (Figma $129) — 디자인 시안 품질 향상
+**장기 (MES 등 신규 프로젝트)**: 방안 B ($478) — 신규 코드에 Untitled UI 적용 검토
+
+---
+
+## 6. SAM 내 디자인 관련 기존 자료
+
+| 문서 | 경로 | 내용 |
+|------|------|------|
+| React 컴포넌트 아키텍처 | `system/react-component-architecture.md` | Atomic Design, shadcn/ui 60개, 의존성 분석 |
+| React 프로젝트 구조 | `system/react-structure.md` | 249페이지, 612 컴포넌트 현황 |
+| MES Atomic Design | `projects/mes/00_baseline/docs_breakdown/react_atomic_design_summary.md` | 100종 UI 패턴, 4단계 마이그레이션 |
+| 디자인 인사이트 | `features/rd/design-insight.md` | UI/UX 패턴 수집, 100종 CSS 와이어프레임 |
+| 기획디자인 에디터 | `projects/planning-design/README.md` | Figma 대체 목적 자체 스토리보드 에디터 |
+
+---
+
+**최종 업데이트**: 2026-03-12