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

<?php

namespace App\Http\Controllers\Finance;

use App\Http\Controllers\Controller;
use App\Models\Finance\VatRecord;
use App\Models\Barobill\CardTransaction as BarobillCardTransaction;
use App\Models\Barobill\CardTransactionSplit;
use App\Models\Barobill\CardTransactionHide;
use App\Models\Barobill\HometaxInvoice;
use Illuminate\Http\JsonResponse;
use Illuminate\Http\Request;

class VatRecordController extends Controller
{
    public function index(Request $request): JsonResponse
    {
        $tenantId = session('selected_tenant_id', 1);
        $period = $request->input('period');

        // Step 1: 기간 → 날짜 범위 변환
        [$startDate, $endDate] = $period ? $this->periodToDateRange($period) : [null, null];
        $startDateYmd = $startDate ? str_replace('-', '', $startDate) : null;
        $endDateYmd = $endDate ? str_replace('-', '', $endDate) : null;

        $taxTypeMap = [
            1 => 'taxable',
            2 => 'zero_rated',
            3 => 'exempt',
        ];

        // Step 2: 홈택스 매출 조회
        $hometaxSalesRecords = collect();
        $hometaxPurchaseRecords = collect();
        $cardRecords = collect();

        if ($startDate && $endDate) {
            // 홈택스 매출
            $hometaxSales = HometaxInvoice::where('tenant_id', $tenantId)
                ->sales()
                ->period($startDate, $endDate)
                ->get();

            $hometaxSalesRecords = $hometaxSales->map(function ($inv) use ($period, $taxTypeMap) {
                return [
                    'id' => 'hometax_' . $inv->id,
                    'period' => $period,
                    'type' => 'sales',
                    'taxType' => $taxTypeMap[$inv->tax_type] ?? 'taxable',
                    'partnerName' => $inv->invoicee_corp_name,
                    'invoiceNo' => $inv->nts_confirm_num ?? '',
                    'invoiceDate' => $inv->write_date ? \Carbon\Carbon::parse($inv->write_date)->format('Y-m-d') : null,
                    'supplyAmount' => (int) $inv->supply_amount,
                    'vatAmount' => (int) $inv->tax_amount,
                    'totalAmount' => (int) $inv->total_amount,
                    'status' => 'filed',
                    'memo' => null,
                    'isCardTransaction' => false,
                    'isHometax' => true,
                    'source' => 'hometax',
                ];
            });

            // Step 3: 홈택스 매입 조회
            $hometaxPurchases = HometaxInvoice::where('tenant_id', $tenantId)
                ->purchase()
                ->period($startDate, $endDate)
                ->get();

            $hometaxPurchaseRecords = $hometaxPurchases->map(function ($inv) use ($period, $taxTypeMap) {
                return [
                    'id' => 'hometax_' . $inv->id,
                    'period' => $period,
                    'type' => 'purchase',
                    'taxType' => $taxTypeMap[$inv->tax_type] ?? 'taxable',
                    'partnerName' => $inv->invoicer_corp_name,
                    'invoiceNo' => $inv->nts_confirm_num ?? '',
                    'invoiceDate' => $inv->write_date ? \Carbon\Carbon::parse($inv->write_date)->format('Y-m-d') : null,
                    'supplyAmount' => (int) $inv->supply_amount,
                    'vatAmount' => (int) $inv->tax_amount,
                    'totalAmount' => (int) $inv->total_amount,
                    'status' => 'filed',
                    'memo' => null,
                    'isCardTransaction' => false,
                    'isHometax' => true,
                    'source' => 'hometax',
                ];
            });

            // Step 4: 카드 공제분 조회
            if ($startDateYmd && $endDateYmd) {
                $hiddenKeys = CardTransactionHide::getHiddenKeys($tenantId, $startDateYmd, $endDateYmd);

                $cardTransactions = BarobillCardTransaction::where('tenant_id', $tenantId)
                    ->whereBetween('use_date', [$startDateYmd, $endDateYmd])
                    ->orderBy('use_date', 'desc')
                    ->get();

                $splitsByKey = CardTransactionSplit::getByDateRange($tenantId, $startDateYmd, $endDateYmd);

                foreach ($cardTransactions as $card) {
                    // 숨김 처리된 거래는 skip
                    if ($hiddenKeys->contains($card->unique_key)) {
                        continue;
                    }

                    $splits = $splitsByKey->get($card->unique_key);

                    if ($splits && $splits->count() > 0) {
                        // 분개가 있으면: deductible 분개만 포함
                        foreach ($splits as $split) {
                            if ($split->deduction_type === 'deductible') {
                                $cardRecords->push([
                                    'id' => 'card_split_' . $split->id,
                                    'period' => $period,
                                    'type' => 'purchase',
                                    'taxType' => 'taxable',
                                    'partnerName' => $card->merchant_name,
                                    'invoiceNo' => $card->approval_num ?? '',
                                    'invoiceDate' => $card->use_date ? \Carbon\Carbon::createFromFormat('Ymd', $card->use_date)->format('Y-m-d') : null,
                                    'supplyAmount' => (int) $split->split_supply_amount,
                                    'vatAmount' => (int) $split->split_tax,
                                    'totalAmount' => (int) $split->split_amount,
                                    'status' => 'filed',
                                    'memo' => $split->account_name ?? null,
                                    'isCardTransaction' => true,
                                    'isHometax' => false,
                                    'source' => 'card',
                                ]);
                            }
                        }
                    } else {
                        // 분개가 없으면: deduction_type='deductible'인 경우만 포함
                        if ($card->deduction_type === 'deductible') {
                            $effectiveSupply = $card->modified_supply_amount
                                ?? ($card->approval_amount - $card->tax);
                            $effectiveTax = $card->modified_tax ?? $card->tax;

                            $cardRecords->push([
                                'id' => 'card_' . $card->id,
                                'period' => $period,
                                'type' => 'purchase',
                                'taxType' => 'taxable',
                                'partnerName' => $card->merchant_name,
                                'invoiceNo' => $card->approval_num ?? '',
                                'invoiceDate' => $card->use_date ? \Carbon\Carbon::createFromFormat('Ymd', $card->use_date)->format('Y-m-d') : null,
                                'supplyAmount' => (int) $effectiveSupply,
                                'vatAmount' => (int) $effectiveTax,
                                'totalAmount' => (int) ($effectiveSupply + $effectiveTax),
                                'status' => 'filed',
                                'memo' => $card->memo,
                                'isCardTransaction' => true,
                                'isHometax' => false,
                                'source' => 'card',
                            ]);
                        }
                    }
                }
            }
        }

        // Step 5: 수동 입력 (vat_records) - 기존 유지
        $manualQuery = VatRecord::forTenant($tenantId);

        if ($period) {
            $manualQuery->where('period', $period);
        }

        $manualRecords = $manualQuery->orderBy('invoice_date', 'desc')
            ->get()
            ->map(function ($record) {
                return [
                    'id' => $record->id,
                    'period' => $record->period,
                    'type' => $record->type,
                    'taxType' => $record->tax_type ?? 'taxable',
                    'partnerName' => $record->partner_name,
                    'invoiceNo' => $record->invoice_no,
                    'invoiceDate' => $record->invoice_date?->format('Y-m-d'),
                    'supplyAmount' => $record->supply_amount,
                    'vatAmount' => $record->vat_amount,
                    'totalAmount' => $record->total_amount,
                    'status' => $record->status,
                    'memo' => $record->memo,
                    'isCardTransaction' => false,
                    'isHometax' => false,
                    'source' => 'manual',
                ];
            });

        // Step 6: 통합 및 통계
        $allRecords = $hometaxSalesRecords
            ->concat($hometaxPurchaseRecords)
            ->concat($cardRecords)
            ->concat($manualRecords)
            ->values();

        $hometaxSalesSupply = $hometaxSalesRecords->sum('supplyAmount');
        $hometaxSalesVat = $hometaxSalesRecords->sum('vatAmount');
        $hometaxPurchaseSupply = $hometaxPurchaseRecords->sum('supplyAmount');
        $hometaxPurchaseVat = $hometaxPurchaseRecords->sum('vatAmount');
        $cardPurchaseSupply = $cardRecords->sum('supplyAmount');
        $cardPurchaseVat = $cardRecords->sum('vatAmount');
        $manualSalesSupply = $manualRecords->where('type', 'sales')->sum('supplyAmount');
        $manualSalesVat = $manualRecords->where('type', 'sales')->sum('vatAmount');
        $manualPurchaseSupply = $manualRecords->where('type', 'purchase')->sum('supplyAmount');
        $manualPurchaseVat = $manualRecords->where('type', 'purchase')->sum('vatAmount');

        $stats = [
            'salesSupply' => $hometaxSalesSupply + $manualSalesSupply,
            'salesVat' => $hometaxSalesVat + $manualSalesVat,
            'purchaseSupply' => $hometaxPurchaseSupply + $cardPurchaseSupply + $manualPurchaseSupply,
            'purchaseVat' => $hometaxPurchaseVat + $cardPurchaseVat + $manualPurchaseVat,
            'hometaxPurchaseSupply' => $hometaxPurchaseSupply,
            'hometaxPurchaseVat' => $hometaxPurchaseVat,
            'cardPurchaseSupply' => $cardPurchaseSupply,
            'cardPurchaseVat' => $cardPurchaseVat,
            'total' => $allRecords->count(),
        ];

        // 사용 중인 기간 목록
        $periods = VatRecord::forTenant($tenantId)
            ->select('period')
            ->distinct()
            ->orderBy('period', 'desc')
            ->pluck('period')
            ->toArray();

        return response()->json([
            'success' => true,
            'data' => $allRecords,
            'stats' => $stats,
            'periods' => $periods,
        ]);
    }

    public function store(Request $request): JsonResponse
    {
        $request->validate([
            'partnerName' => 'required|string|max:100',
            'period' => 'required|string|max:20',
            'type' => 'required|in:sales,purchase',
            'taxType' => 'nullable|in:taxable,zero_rated,exempt',
            'supplyAmount' => 'required|integer|min:0',
        ]);

        $tenantId = session('selected_tenant_id', 1);

        $record = VatRecord::create([
            'tenant_id' => $tenantId,
            'period' => $request->input('period'),
            'type' => $request->input('type', 'sales'),
            'tax_type' => $request->input('taxType', 'taxable'),
            'partner_name' => $request->input('partnerName'),
            'invoice_no' => $request->input('invoiceNo'),
            'invoice_date' => $request->input('invoiceDate'),
            'supply_amount' => $request->input('supplyAmount', 0),
            'vat_amount' => $request->input('vatAmount', 0),
            'total_amount' => $request->input('totalAmount', 0),
            'status' => $request->input('status', 'pending'),
            'memo' => $request->input('memo'),
        ]);

        return response()->json([
            'success' => true,
            'message' => '세금계산서가 등록되었습니다.',
            'data' => ['id' => $record->id],
        ]);
    }

    public function update(Request $request, int $id): JsonResponse
    {
        $tenantId = session('selected_tenant_id', 1);
        $record = VatRecord::forTenant($tenantId)->findOrFail($id);

        $request->validate([
            'partnerName' => 'required|string|max:100',
            'period' => 'required|string|max:20',
            'type' => 'required|in:sales,purchase',
            'taxType' => 'nullable|in:taxable,zero_rated,exempt',
            'supplyAmount' => 'required|integer|min:0',
        ]);

        $record->update([
            'period' => $request->input('period'),
            'type' => $request->input('type'),
            'tax_type' => $request->input('taxType', $record->tax_type),
            'partner_name' => $request->input('partnerName'),
            'invoice_no' => $request->input('invoiceNo'),
            'invoice_date' => $request->input('invoiceDate'),
            'supply_amount' => $request->input('supplyAmount', 0),
            'vat_amount' => $request->input('vatAmount', 0),
            'total_amount' => $request->input('totalAmount', 0),
            'status' => $request->input('status'),
            'memo' => $request->input('memo'),
        ]);

        return response()->json([
            'success' => true,
            'message' => '세금계산서가 수정되었습니다.',
        ]);
    }

    public function destroy(int $id): JsonResponse
    {
        $tenantId = session('selected_tenant_id', 1);
        $record = VatRecord::forTenant($tenantId)->findOrFail($id);
        $record->delete();

        return response()->json([
            'success' => true,
            'message' => '세금계산서가 삭제되었습니다.',
        ]);
    }

    /**
     * 부가세 신고기간을 날짜 범위로 변환
     * YYYY-1P: 1기 예정 (0101~0331)
     * YYYY-1C: 1기 확정 (0401~0630)
     * YYYY-2P: 2기 예정 (0701~0930)
     * YYYY-2C: 2기 확정 (1001~1231)
     */
    private function periodToDateRange(string $period): array
    {
        $parts = explode('-', $period);
        if (count($parts) !== 2) {
            return [null, null];
        }

        $year = $parts[0];
        $code = $parts[1];

        $ranges = [
            '1P' => ["{$year}-01-01", "{$year}-03-31"],
            '1C' => ["{$year}-04-01", "{$year}-06-30"],
            '2P' => ["{$year}-07-01", "{$year}-09-30"],
            '2C' => ["{$year}-10-01", "{$year}-12-31"],
        ];

        return $ranges[$code] ?? [null, null];
    }
}