sam-manage/app/Http/Controllers/Finance/IncomeStatementController.php

<?php

namespace App\Http\Controllers\Finance;

use App\Http\Controllers\Controller;
use App\Models\Barobill\AccountCode;
use Illuminate\Http\JsonResponse;
use Illuminate\Http\Request;
use Illuminate\Support\Facades\DB;

class IncomeStatementController extends Controller
{
    // 손익계산서 항목 구조 (한국 일반기업회계기준)
    // sub_categories: DB account_codes.sub_category 값 매핑 (배열 = 복수 sub_category 합산)
    // tax_codes: 특정 계정코드를 별도 항목으로 분리 (법인세/소득세)
    private const PL_STRUCTURE = [
        ['code' => 'I', 'name' => '매출액', 'type' => 'sum', 'category' => 'revenue', 'sub_categories' => ['sales_revenue']],
        ['code' => 'II', 'name' => '매출원가', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['cogs', 'construction_cost']],
        ['code' => 'III', 'name' => '매출총이익', 'type' => 'calc', 'formula' => 'I - II'],
        ['code' => 'IV', 'name' => '판매비와관리비', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['selling_admin']],
        ['code' => 'V', 'name' => '영업이익', 'type' => 'calc', 'formula' => 'III - IV'],
        ['code' => 'VI', 'name' => '영업외수익', 'type' => 'sum', 'category' => 'revenue', 'sub_categories' => ['other_revenue']],
        ['code' => 'VII', 'name' => '영업외비용', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['other_expense'], 'exclude_codes' => ['99800', '99900']],
        ['code' => 'VIII', 'name' => '법인세비용차감전순이익', 'type' => 'calc', 'formula' => 'V + VI - VII'],
        ['code' => 'IX', 'name' => '법인세비용', 'type' => 'sum', 'category' => 'expense', 'tax_codes' => ['99800', '99900']],
        ['code' => 'X', 'name' => '당기순이익', 'type' => 'calc', 'formula' => 'VIII - IX'],
    ];

    /**
     * 손익계산서 페이지
     */
    public function index(Request $request)
    {
        if ($request->header('HX-Request')) {
            return response('', 200)->header('HX-Redirect', route('finance.income-statement'));
        }

        return view('finance.income-statement');
    }

    /**
     * 손익계산서 데이터 조회
     */
    public function data(Request $request): JsonResponse
    {
        $tenantId = session('selected_tenant_id', 1);
        $startDate = $request->input('start_date', now()->startOfYear()->format('Y-m-d'));
        $endDate = $request->input('end_date', now()->endOfYear()->format('Y-m-d'));
        $unit = $request->input('unit', 'won');

        // 전기 기간 계산 (전년 동기)
        $prevStartDate = date('Y-m-d', strtotime($startDate.' -1 year'));
        $prevEndDate = date('Y-m-d', strtotime($endDate.' -1 year'));

        // 당기/전기 계정별 합계
        $currentSums = $this->getAccountSums($tenantId, $startDate, $endDate);
        $previousSums = $this->getAccountSums($tenantId, $prevStartDate, $prevEndDate);

        // 계정과목 목록 (sub_category별 세부 항목 표시용)
        $accountCodes = AccountCode::where('tenant_id', $tenantId)
            ->where('is_active', true)
            ->whereIn('category', ['revenue', 'expense'])
            ->orderBy('sort_order')
            ->orderBy('code')
            ->get();

        // 손익계산서 구조 조립
        $sections = [];
        $calcValues = [];

        foreach (self::PL_STRUCTURE as $item) {
            $section = [
                'code' => $item['code'],
                'name' => $item['name'],
                'current_amount' => 0,
                'previous_amount' => 0,
                'items' => [],
                'is_calculated' => $item['type'] === 'calc',
            ];

            if ($item['type'] === 'sum') {
                $relatedAccounts = $accountCodes->filter(function ($ac) use ($item) {
                    // tax_codes: 특정 계정코드만 포함 (법인세/소득세)
                    if (! empty($item['tax_codes'])) {
                        return in_array($ac->code, $item['tax_codes']);
                    }

                    // sub_categories 배열로 매칭
                    $subCategories = $item['sub_categories'] ?? [];
                    if ($ac->category !== $item['category'] || ! in_array($ac->sub_category, $subCategories)) {
                        return false;
                    }

                    // exclude_codes: 특정 계정코드 제외 (영업외비용에서 법인세 제외)
                    if (! empty($item['exclude_codes']) && in_array($ac->code, $item['exclude_codes'])) {
                        return false;
                    }

                    return true;
                });

                $currentTotal = 0;
                $previousTotal = 0;

                foreach ($relatedAccounts as $ac) {
                    $curDebit = $currentSums[$ac->code]['debit'] ?? 0;
                    $curCredit = $currentSums[$ac->code]['credit'] ?? 0;
                    $prevDebit = $previousSums[$ac->code]['debit'] ?? 0;
                    $prevCredit = $previousSums[$ac->code]['credit'] ?? 0;

                    // 수익: 대변 - 차변, 비용: 차변 - 대변
                    if ($ac->category === 'revenue') {
                        $curAmount = $curCredit - $curDebit;
                        $prevAmount = $prevCredit - $prevDebit;
                    } else {
                        $curAmount = $curDebit - $curCredit;
                        $prevAmount = $prevDebit - $prevCredit;
                    }

                    if ($curAmount != 0 || $prevAmount != 0) {
                        $section['items'][] = [
                            'code' => $ac->code,
                            'name' => $ac->name,
                            'current' => $curAmount,
                            'previous' => $prevAmount,
                        ];
                    }

                    $currentTotal += $curAmount;
                    $previousTotal += $prevAmount;
                }

                $section['current_amount'] = $currentTotal;
                $section['previous_amount'] = $previousTotal;
                $calcValues[$item['code']] = ['current' => $currentTotal, 'previous' => $previousTotal];
            } elseif ($item['type'] === 'calc') {
                $amounts = $this->evaluateFormula($item['formula'], $calcValues);
                $section['current_amount'] = $amounts['current'];
                $section['previous_amount'] = $amounts['previous'];
                $calcValues[$item['code']] = $amounts;
            }

            $sections[] = $section;
        }

        // 단위 변환
        $divisor = match ($unit) {
            'thousand' => 1000,
            'million' => 1000000,
            default => 1,
        };

        if ($divisor > 1) {
            $sections = $this->applyUnitDivisor($sections, $divisor);
        }

        // 기수 계산
        $currentYear = (int) date('Y', strtotime($endDate));
        $fiscalYear = $this->getFiscalYear($tenantId, $currentYear);

        return response()->json([
            'period' => [
                'current' => [
                    'start' => $startDate,
                    'end' => $endDate,
                    'label' => "제 {$fiscalYear} (당)기",
                ],
                'previous' => [
                    'start' => $prevStartDate,
                    'end' => $prevEndDate,
                    'label' => '제 '.($fiscalYear - 1).' (전)기',
                ],
            ],
            'unit' => $unit,
            'sections' => $sections,
        ]);
    }

    /**
     * 계정코드별 차변/대변 합계 조회
     */
    private function getAccountSums(int $tenantId, string $startDate, string $endDate): array
    {
        // 일반전표
        $journalSums = DB::table('journal_entry_lines as jel')
            ->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
            ->where('jel.tenant_id', $tenantId)
            ->whereBetween('je.entry_date', [$startDate, $endDate])
            ->whereNull('je.deleted_at')
            ->groupBy('jel.account_code')
            ->select([
                'jel.account_code',
                DB::raw('SUM(jel.debit_amount) as debit'),
                DB::raw('SUM(jel.credit_amount) as credit'),
            ])
            ->get();

        // 홈택스
        $hometaxSums = DB::table('hometax_invoice_journals as hij')
            ->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
            ->where('hij.tenant_id', $tenantId)
            ->whereBetween('hij.write_date', [$startDate, $endDate])
            ->whereNull('hi.deleted_at')
            ->groupBy('hij.account_code')
            ->select([
                'hij.account_code',
                DB::raw('SUM(hij.debit_amount) as debit'),
                DB::raw('SUM(hij.credit_amount) as credit'),
            ])
            ->get();

        $result = [];
        foreach ($journalSums as $row) {
            $result[$row->account_code] = [
                'debit' => (int) $row->debit,
                'credit' => (int) $row->credit,
            ];
        }
        foreach ($hometaxSums as $row) {
            if (! isset($result[$row->account_code])) {
                $result[$row->account_code] = ['debit' => 0, 'credit' => 0];
            }
            $result[$row->account_code]['debit'] += (int) $row->debit;
            $result[$row->account_code]['credit'] += (int) $row->credit;
        }

        return $result;
    }

    /**
     * 계산 공식 평가 (I - II, III - IV 등)
     */
    private function evaluateFormula(string $formula, array $values): array
    {
        $current = 0;
        $previous = 0;

        $parts = preg_split('/\s*([+-])\s*/', $formula, -1, PREG_SPLIT_DELIM_CAPTURE);
        $sign = 1;

        foreach ($parts as $part) {
            $part = trim($part);
            if ($part === '+') {
                $sign = 1;
            } elseif ($part === '-') {
                $sign = -1;
            } elseif (isset($values[$part])) {
                $current += $sign * $values[$part]['current'];
                $previous += $sign * $values[$part]['previous'];
                $sign = 1;
            }
        }

        return compact('current', 'previous');
    }

    /**
     * 금액 단위 변환
     */
    private function applyUnitDivisor(array $sections, int $divisor): array
    {
        foreach ($sections as &$section) {
            $section['current_amount'] = (int) round($section['current_amount'] / $divisor);
            $section['previous_amount'] = (int) round($section['previous_amount'] / $divisor);

            if (! empty($section['items'])) {
                foreach ($section['items'] as &$item) {
                    $item['current'] = (int) round($item['current'] / $divisor);
                    $item['previous'] = (int) round($item['previous'] / $divisor);
                }
                unset($item);
            }
        }
        unset($section);

        return $sections;
    }

    /**
     * 기수 계산 (테넌트별 설립연도 기반, 기본 1기 = 2005년)
     */
    private function getFiscalYear(int $tenantId, int $currentYear): int
    {
        // 기본 1기 기준년도 (향후 테넌트 설정에서 가져올 수 있음)
        $baseYear = 2005;

        return $currentYear - $baseYear + 1;
    }
}