diff --git a/app/Http/Controllers/Finance/PayableController.php b/app/Http/Controllers/Finance/PayableController.php
new file mode 100644
index 00000000..f8dac82d
--- /dev/null
+++ b/app/Http/Controllers/Finance/PayableController.php
@@ -0,0 +1,181 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\Payable;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class PayableController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $query = Payable::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('vendor_name', 'like', "%{$search}%")
+                  ->orWhere('invoice_no', 'like', "%{$search}%");
+            });
+        }
+
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
+        }
+
+        if ($category = $request->input('category')) {
+            if ($category !== 'all') {
+                $query->where('category', $category);
+            }
+        }
+
+        $payables = $query->orderBy('created_at', 'desc')
+            ->get()
+            ->map(function ($item) {
+                return [
+                    'id' => $item->id,
+                    'vendorName' => $item->vendor_name,
+                    'invoiceNo' => $item->invoice_no,
+                    'issueDate' => $item->issue_date?->format('Y-m-d'),
+                    'dueDate' => $item->due_date?->format('Y-m-d'),
+                    'category' => $item->category,
+                    'amount' => $item->amount,
+                    'paidAmount' => $item->paid_amount,
+                    'status' => $item->status,
+                    'description' => $item->description,
+                    'memo' => $item->memo,
+                ];
+            });
+
+        $all = Payable::forTenant($tenantId)->get();
+
+        $totalAmount = $all->sum('amount');
+        $totalPaid = $all->sum('paid_amount');
+        $overdueAmount = $all->where('status', 'overdue')->sum(function ($item) {
+            return $item->amount - $item->paid_amount;
+        });
+
+        $stats = [
+            'totalAmount' => $totalAmount,
+            'totalPaid' => $totalPaid,
+            'totalUnpaid' => $totalAmount - $totalPaid,
+            'overdueAmount' => $overdueAmount,
+            'count' => $all->count(),
+        ];
+
+        return response()->json([
+            'success' => true,
+            'data' => $payables,
+            'stats' => $stats,
+        ]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'vendorName' => 'required|string|max:100',
+            'invoiceNo' => 'required|string|max:50',
+            'amount' => 'required|integer|min:0',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+
+        Payable::create([
+            'tenant_id' => $tenantId,
+            'vendor_name' => $request->input('vendorName'),
+            'invoice_no' => $request->input('invoiceNo'),
+            'issue_date' => $request->input('issueDate'),
+            'due_date' => $request->input('dueDate'),
+            'category' => $request->input('category', '사무용품'),
+            'amount' => $request->input('amount', 0),
+            'paid_amount' => 0,
+            'status' => 'unpaid',
+            'description' => $request->input('description'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '미지급금이 등록되었습니다.',
+        ]);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $payable = Payable::forTenant($tenantId)->findOrFail($id);
+
+        $request->validate([
+            'vendorName' => 'required|string|max:100',
+            'invoiceNo' => 'required|string|max:50',
+            'amount' => 'required|integer|min:0',
+        ]);
+
+        $payable->update([
+            'vendor_name' => $request->input('vendorName'),
+            'invoice_no' => $request->input('invoiceNo'),
+            'issue_date' => $request->input('issueDate'),
+            'due_date' => $request->input('dueDate'),
+            'category' => $request->input('category'),
+            'amount' => $request->input('amount'),
+            'status' => $request->input('status', $payable->status),
+            'description' => $request->input('description'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '미지급금이 수정되었습니다.',
+        ]);
+    }
+
+    public function pay(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $payable = Payable::forTenant($tenantId)->findOrFail($id);
+
+        $request->validate([
+            'payAmount' => 'required|integer|min:1',
+        ]);
+
+        $payAmount = $request->input('payAmount');
+        $remaining = $payable->amount - $payable->paid_amount;
+
+        if ($payAmount > $remaining) {
+            return response()->json([
+                'success' => false,
+                'message' => '지급액이 잔액을 초과합니다.',
+            ], 422);
+        }
+
+        $newPaid = $payable->paid_amount + $payAmount;
+        $newStatus = $newPaid >= $payable->amount ? 'paid' : 'partial';
+
+        $payable->update([
+            'paid_amount' => $newPaid,
+            'status' => $newStatus,
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '지급 처리되었습니다.',
+        ]);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $payable = Payable::forTenant($tenantId)->findOrFail($id);
+        $payable->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '미지급금이 삭제되었습니다.',
+        ]);
+    }
+}
diff --git a/app/Http/Controllers/Finance/ReceivableController.php b/app/Http/Controllers/Finance/ReceivableController.php
new file mode 100644
index 00000000..e836ffb2
--- /dev/null
+++ b/app/Http/Controllers/Finance/ReceivableController.php
@@ -0,0 +1,182 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\Receivable;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class ReceivableController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $query = Receivable::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('customer_name', 'like', "%{$search}%")
+                  ->orWhere('invoice_no', 'like', "%{$search}%");
+            });
+        }
+
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
+        }
+
+        if ($category = $request->input('category')) {
+            if ($category !== 'all') {
+                $query->where('category', $category);
+            }
+        }
+
+        $receivables = $query->orderBy('created_at', 'desc')
+            ->get()
+            ->map(function ($item) {
+                return [
+                    'id' => $item->id,
+                    'customerName' => $item->customer_name,
+                    'invoiceNo' => $item->invoice_no,
+                    'issueDate' => $item->issue_date?->format('Y-m-d'),
+                    'dueDate' => $item->due_date?->format('Y-m-d'),
+                    'category' => $item->category,
+                    'amount' => $item->amount,
+                    'collectedAmount' => $item->collected_amount,
+                    'status' => $item->status,
+                    'description' => $item->description,
+                    'memo' => $item->memo,
+                ];
+            });
+
+        $allQuery = Receivable::forTenant($tenantId);
+        $all = (clone $allQuery)->get();
+
+        $totalAmount = $all->sum('amount');
+        $totalCollected = $all->sum('collected_amount');
+        $overdueAmount = $all->where('status', 'overdue')->sum(function ($item) {
+            return $item->amount - $item->collected_amount;
+        });
+
+        $stats = [
+            'totalAmount' => $totalAmount,
+            'totalCollected' => $totalCollected,
+            'totalOutstanding' => $totalAmount - $totalCollected,
+            'overdueAmount' => $overdueAmount,
+            'count' => $all->count(),
+        ];
+
+        return response()->json([
+            'success' => true,
+            'data' => $receivables,
+            'stats' => $stats,
+        ]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'customerName' => 'required|string|max:100',
+            'invoiceNo' => 'required|string|max:50',
+            'amount' => 'required|integer|min:0',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+
+        $receivable = Receivable::create([
+            'tenant_id' => $tenantId,
+            'customer_name' => $request->input('customerName'),
+            'invoice_no' => $request->input('invoiceNo'),
+            'issue_date' => $request->input('issueDate'),
+            'due_date' => $request->input('dueDate'),
+            'category' => $request->input('category', '서비스'),
+            'amount' => $request->input('amount', 0),
+            'collected_amount' => 0,
+            'status' => 'outstanding',
+            'description' => $request->input('description'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '미수금이 등록되었습니다.',
+        ]);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $receivable = Receivable::forTenant($tenantId)->findOrFail($id);
+
+        $request->validate([
+            'customerName' => 'required|string|max:100',
+            'invoiceNo' => 'required|string|max:50',
+            'amount' => 'required|integer|min:0',
+        ]);
+
+        $receivable->update([
+            'customer_name' => $request->input('customerName'),
+            'invoice_no' => $request->input('invoiceNo'),
+            'issue_date' => $request->input('issueDate'),
+            'due_date' => $request->input('dueDate'),
+            'category' => $request->input('category'),
+            'amount' => $request->input('amount'),
+            'status' => $request->input('status', $receivable->status),
+            'description' => $request->input('description'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '미수금이 수정되었습니다.',
+        ]);
+    }
+
+    public function collect(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $receivable = Receivable::forTenant($tenantId)->findOrFail($id);
+
+        $request->validate([
+            'collectAmount' => 'required|integer|min:1',
+        ]);
+
+        $collectAmount = $request->input('collectAmount');
+        $remaining = $receivable->amount - $receivable->collected_amount;
+
+        if ($collectAmount > $remaining) {
+            return response()->json([
+                'success' => false,
+                'message' => '수금액이 잔액을 초과합니다.',
+            ], 422);
+        }
+
+        $newCollected = $receivable->collected_amount + $collectAmount;
+        $newStatus = $newCollected >= $receivable->amount ? 'collected' : 'partial';
+
+        $receivable->update([
+            'collected_amount' => $newCollected,
+            'status' => $newStatus,
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '수금 처리되었습니다.',
+        ]);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $receivable = Receivable::forTenant($tenantId)->findOrFail($id);
+        $receivable->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '미수금이 삭제되었습니다.',
+        ]);
+    }
+}
diff --git a/app/Http/Controllers/Finance/RefundController.php b/app/Http/Controllers/Finance/RefundController.php
new file mode 100644
index 00000000..83938748
--- /dev/null
+++ b/app/Http/Controllers/Finance/RefundController.php
@@ -0,0 +1,176 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\Refund;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class RefundController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $query = Refund::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('customer_name', 'like', "%{$search}%")
+                  ->orWhere('product_name', 'like', "%{$search}%");
+            });
+        }
+
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
+        }
+
+        if ($type = $request->input('type')) {
+            if ($type !== 'all') {
+                $query->where('type', $type);
+            }
+        }
+
+        $refunds = $query->orderBy('created_at', 'desc')
+            ->get()
+            ->map(function ($item) {
+                return [
+                    'id' => $item->id,
+                    'type' => $item->type,
+                    'customerName' => $item->customer_name,
+                    'requestDate' => $item->request_date?->format('Y-m-d'),
+                    'productName' => $item->product_name,
+                    'originalAmount' => $item->original_amount,
+                    'refundAmount' => $item->refund_amount,
+                    'reason' => $item->reason,
+                    'status' => $item->status,
+                    'processDate' => $item->process_date?->format('Y-m-d'),
+                    'note' => $item->note,
+                ];
+            });
+
+        $all = Refund::forTenant($tenantId)->get();
+
+        $stats = [
+            'pending' => $all->where('status', 'pending')->count(),
+            'completed' => $all->where('status', 'completed')->count(),
+            'rejected' => $all->where('status', 'rejected')->count(),
+            'totalRefunded' => $all->whereIn('status', ['completed', 'approved'])->sum('refund_amount'),
+        ];
+
+        return response()->json([
+            'success' => true,
+            'data' => $refunds,
+            'stats' => $stats,
+        ]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'customerName' => 'required|string|max:100',
+            'productName' => 'required|string|max:100',
+            'originalAmount' => 'required|integer|min:0',
+            'type' => 'required|in:refund,cancel',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+
+        Refund::create([
+            'tenant_id' => $tenantId,
+            'type' => $request->input('type', 'refund'),
+            'customer_name' => $request->input('customerName'),
+            'request_date' => $request->input('requestDate'),
+            'product_name' => $request->input('productName'),
+            'original_amount' => $request->input('originalAmount', 0),
+            'refund_amount' => 0,
+            'reason' => $request->input('reason'),
+            'status' => 'pending',
+            'note' => $request->input('note'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '환불/해지 요청이 등록되었습니다.',
+        ]);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $refund = Refund::forTenant($tenantId)->findOrFail($id);
+
+        $request->validate([
+            'customerName' => 'required|string|max:100',
+            'productName' => 'required|string|max:100',
+            'originalAmount' => 'required|integer|min:0',
+        ]);
+
+        $refund->update([
+            'type' => $request->input('type', $refund->type),
+            'customer_name' => $request->input('customerName'),
+            'request_date' => $request->input('requestDate'),
+            'product_name' => $request->input('productName'),
+            'original_amount' => $request->input('originalAmount'),
+            'refund_amount' => $request->input('refundAmount', $refund->refund_amount),
+            'reason' => $request->input('reason'),
+            'status' => $request->input('status', $refund->status),
+            'process_date' => $request->input('processDate'),
+            'note' => $request->input('note'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '환불/해지 요청이 수정되었습니다.',
+        ]);
+    }
+
+    public function process(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $refund = Refund::forTenant($tenantId)->findOrFail($id);
+
+        $request->validate([
+            'action' => 'required|in:approved,completed,rejected',
+        ]);
+
+        $action = $request->input('action');
+        $today = now()->format('Y-m-d');
+
+        if ($action === 'rejected') {
+            $refund->update([
+                'status' => 'rejected',
+                'refund_amount' => 0,
+                'process_date' => $today,
+                'note' => $request->input('note'),
+            ]);
+        } else {
+            $refund->update([
+                'status' => $action,
+                'refund_amount' => $request->input('refundAmount', 0),
+                'process_date' => $today,
+                'note' => $request->input('note'),
+            ]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => '처리되었습니다.',
+        ]);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $refund = Refund::forTenant($tenantId)->findOrFail($id);
+        $refund->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '환불/해지 요청이 삭제되었습니다.',
+        ]);
+    }
+}
diff --git a/app/Http/Controllers/Finance/TradingPartnerController.php b/app/Http/Controllers/Finance/TradingPartnerController.php
new file mode 100644
index 00000000..8641b078
--- /dev/null
+++ b/app/Http/Controllers/Finance/TradingPartnerController.php
@@ -0,0 +1,178 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\TradingPartner;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class TradingPartnerController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $query = TradingPartner::forTenant($tenantId);
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                  ->orWhere('manager', 'like', "%{$search}%");
+            });
+        }
+
+        if ($type = $request->input('type')) {
+            if ($type !== 'all') {
+                $query->where('type', $type);
+            }
+        }
+
+        if ($category = $request->input('category')) {
+            if ($category !== 'all') {
+                $query->where('category', $category);
+            }
+        }
+
+        if ($status = $request->input('status')) {
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
+        }
+
+        $partners = $query->orderBy('created_at', 'desc')
+            ->get()
+            ->map(function ($partner) {
+                return [
+                    'id' => $partner->id,
+                    'name' => $partner->name,
+                    'type' => $partner->type,
+                    'category' => $partner->category,
+                    'bizNo' => $partner->biz_no,
+                    'bankAccount' => $partner->bank_account,
+                    'contact' => $partner->contact,
+                    'email' => $partner->email,
+                    'manager' => $partner->manager,
+                    'managerPhone' => $partner->manager_phone,
+                    'status' => $partner->status,
+                    'memo' => $partner->memo,
+                ];
+            });
+
+        $allPartners = TradingPartner::forTenant($tenantId);
+        $stats = [
+            'total' => (clone $allPartners)->count(),
+            'vendor' => (clone $allPartners)->where('type', 'vendor')->count(),
+            'freelancer' => (clone $allPartners)->where('type', 'freelancer')->count(),
+            'active' => (clone $allPartners)->where('status', 'active')->count(),
+        ];
+
+        return response()->json([
+            'success' => true,
+            'data' => $partners,
+            'stats' => $stats,
+        ]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'name' => 'required|string|max:100',
+            'type' => 'required|in:vendor,freelancer',
+            'category' => 'required|string|max:50',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+
+        $partner = TradingPartner::create([
+            'tenant_id' => $tenantId,
+            'name' => $request->input('name'),
+            'type' => $request->input('type', 'vendor'),
+            'category' => $request->input('category', '기타'),
+            'biz_no' => $request->input('bizNo'),
+            'bank_account' => $request->input('bankAccount'),
+            'contact' => $request->input('contact'),
+            'email' => $request->input('email'),
+            'manager' => $request->input('manager'),
+            'manager_phone' => $request->input('managerPhone'),
+            'status' => $request->input('status', 'active'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '거래처가 등록되었습니다.',
+            'data' => [
+                'id' => $partner->id,
+                'name' => $partner->name,
+                'type' => $partner->type,
+                'category' => $partner->category,
+                'bizNo' => $partner->biz_no,
+                'bankAccount' => $partner->bank_account,
+                'contact' => $partner->contact,
+                'email' => $partner->email,
+                'manager' => $partner->manager,
+                'managerPhone' => $partner->manager_phone,
+                'status' => $partner->status,
+                'memo' => $partner->memo,
+            ],
+        ]);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $partner = TradingPartner::forTenant($tenantId)->findOrFail($id);
+
+        $request->validate([
+            'name' => 'required|string|max:100',
+            'type' => 'required|in:vendor,freelancer',
+            'category' => 'required|string|max:50',
+        ]);
+
+        $partner->update([
+            'name' => $request->input('name'),
+            'type' => $request->input('type'),
+            'category' => $request->input('category'),
+            'biz_no' => $request->input('bizNo'),
+            'bank_account' => $request->input('bankAccount'),
+            'contact' => $request->input('contact'),
+            'email' => $request->input('email'),
+            'manager' => $request->input('manager'),
+            'manager_phone' => $request->input('managerPhone'),
+            'status' => $request->input('status', 'active'),
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '거래처가 수정되었습니다.',
+            'data' => [
+                'id' => $partner->id,
+                'name' => $partner->name,
+                'type' => $partner->type,
+                'category' => $partner->category,
+                'bizNo' => $partner->biz_no,
+                'bankAccount' => $partner->bank_account,
+                'contact' => $partner->contact,
+                'email' => $partner->email,
+                'manager' => $partner->manager,
+                'managerPhone' => $partner->manager_phone,
+                'status' => $partner->status,
+                'memo' => $partner->memo,
+            ],
+        ]);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $partner = TradingPartner::forTenant($tenantId)->findOrFail($id);
+        $partner->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '거래처가 삭제되었습니다.',
+        ]);
+    }
+}
diff --git a/app/Models/Finance/Payable.php b/app/Models/Finance/Payable.php
new file mode 100644
index 00000000..6338f334
--- /dev/null
+++ b/app/Models/Finance/Payable.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Payable extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'payables';
+
+    protected $fillable = [
+        'tenant_id',
+        'vendor_name',
+        'invoice_no',
+        'issue_date',
+        'due_date',
+        'category',
+        'amount',
+        'paid_amount',
+        'status',
+        'description',
+        'memo',
+    ];
+
+    protected $casts = [
+        'amount' => 'integer',
+        'paid_amount' => 'integer',
+        'issue_date' => 'date',
+        'due_date' => 'date',
+    ];
+
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+}
diff --git a/app/Models/Finance/Receivable.php b/app/Models/Finance/Receivable.php
new file mode 100644
index 00000000..bb449af0
--- /dev/null
+++ b/app/Models/Finance/Receivable.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Receivable extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'receivables';
+
+    protected $fillable = [
+        'tenant_id',
+        'customer_name',
+        'invoice_no',
+        'issue_date',
+        'due_date',
+        'category',
+        'amount',
+        'collected_amount',
+        'status',
+        'description',
+        'memo',
+    ];
+
+    protected $casts = [
+        'amount' => 'integer',
+        'collected_amount' => 'integer',
+        'issue_date' => 'date',
+        'due_date' => 'date',
+    ];
+
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+}
diff --git a/app/Models/Finance/Refund.php b/app/Models/Finance/Refund.php
new file mode 100644
index 00000000..3ac0d404
--- /dev/null
+++ b/app/Models/Finance/Refund.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Refund extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'refunds';
+
+    protected $fillable = [
+        'tenant_id',
+        'type',
+        'customer_name',
+        'request_date',
+        'product_name',
+        'original_amount',
+        'refund_amount',
+        'reason',
+        'status',
+        'process_date',
+        'note',
+    ];
+
+    protected $casts = [
+        'original_amount' => 'integer',
+        'refund_amount' => 'integer',
+        'request_date' => 'date',
+        'process_date' => 'date',
+    ];
+
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+}
diff --git a/app/Models/Finance/TradingPartner.php b/app/Models/Finance/TradingPartner.php
new file mode 100644
index 00000000..b9c11c81
--- /dev/null
+++ b/app/Models/Finance/TradingPartner.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class TradingPartner extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'trading_partners';
+
+    protected $fillable = [
+        'tenant_id',
+        'name',
+        'type',
+        'category',
+        'biz_no',
+        'bank_account',
+        'contact',
+        'email',
+        'manager',
+        'manager_phone',
+        'status',
+        'memo',
+    ];
+
+    public function scopeActive($query)
+    {
+        return $query->where('status', 'active');
+    }
+
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+}
diff --git a/app/Providers/AppServiceProvider.php b/app/Providers/AppServiceProvider.php
index a46a4728..b9d84580 100644
--- a/app/Providers/AppServiceProvider.php
+++ b/app/Providers/AppServiceProvider.php
@@ -9,6 +9,8 @@
 use App\Observers\FileObserver;
 use App\Services\SidebarMenuService;
 use Illuminate\Database\Eloquent\Relations\Relation;
+use Illuminate\Support\Facades\Cache;
+use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\View;
 use Illuminate\Support\ServiceProvider;
 
@@ -38,6 +40,17 @@ public function boot(): void
             'department' => Department::class,
         ]);
 
+        // 일회성 메뉴명 변경: 협력사관리 → 거래처 관리
+        if (! Cache::has('menu_rename_partner_to_vendor')) {
+            $updated = DB::table('menus')
+                ->where('tenant_id', 1)
+                ->whereIn('name', ['협력사관리', '협력사 관리'])
+                ->update(['name' => '거래처 관리']);
+            if ($updated > 0) {
+                Cache::put('menu_rename_partner_to_vendor', true, now()->addYear());
+            }
+        }
+
         // 사이드바에 메뉴 데이터 전달
         View::composer('partials.sidebar', function ($view) {
             $menuService = app(SidebarMenuService::class);
diff --git a/database/seeders/PartnerMenuRenameSeeder.php b/database/seeders/PartnerMenuRenameSeeder.php
index 2b2efa90..ee6aef1d 100644
--- a/database/seeders/PartnerMenuRenameSeeder.php
+++ b/database/seeders/PartnerMenuRenameSeeder.php
@@ -6,8 +6,8 @@
 use Illuminate\Database\Seeder;
 
 /**
- * 영업파트너 관리 메뉴 이름 변경 시더
- * - "영업파트너 관리" → "파트너 관리"
+ * 메뉴 이름 변경 시더
+ * - "협력사관리" / "협력사 관리" → "거래처 관리"
  */
 class PartnerMenuRenameSeeder extends Seeder
 {
@@ -15,17 +15,26 @@ public function run(): void
     {
         $tenantId = 1;
 
-        // "영업파트너 관리" 메뉴 찾아서 이름 변경
+        // "협력사관리" 또는 "협력사 관리" 메뉴 찾아서 이름 변경
         $menu = Menu::where('tenant_id', $tenantId)
-            ->where('name', '영업파트너 관리')
+            ->where(function ($q) {
+                $q->where('name', '협력사관리')
+                  ->orWhere('name', '협력사 관리');
+            })
             ->first();
 
         if ($menu) {
-            $menu->name = '파트너 관리';
+            $oldName = $menu->name;
+            $menu->name = '거래처 관리';
             $menu->save();
-            $this->command->info('메뉴 이름 변경: 영업파트너 관리 → 파트너 관리');
+            $this->command->info("메뉴 이름 변경: {$oldName} → 거래처 관리");
         } else {
-            $this->command->warn('영업파트너 관리 메뉴를 찾을 수 없습니다.');
+            $this->command->warn('협력사관리 메뉴를 찾을 수 없습니다. 현재 메뉴 목록:');
+            Menu::where('tenant_id', $tenantId)
+                ->whereNull('parent_id')
+                ->orderBy('sort_order')
+                ->get(['id', 'name', 'url'])
+                ->each(fn ($m) => $this->command->line("  - [{$m->id}] {$m->name} ({$m->url})"));
         }
     }
 }
diff --git a/database/seeders/PayableMenuRenameSeeder.php b/database/seeders/PayableMenuRenameSeeder.php
new file mode 100644
index 00000000..78c7db6e
--- /dev/null
+++ b/database/seeders/PayableMenuRenameSeeder.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Commons\Menu;
+use Illuminate\Database\Seeder;
+
+class PayableMenuRenameSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = 1;
+
+        $menu = Menu::where('tenant_id', $tenantId)
+            ->where(function ($q) {
+                $q->where('name', '채무관리')
+                  ->orWhere('name', '채무 관리');
+            })
+            ->first();
+
+        if ($menu) {
+            $oldName = $menu->name;
+            $menu->name = '미지급금 관리';
+            $menu->save();
+            $this->command->info("메뉴 이름 변경: {$oldName} → 미지급금 관리");
+        } else {
+            $this->command->warn('채무관리 메뉴를 찾을 수 없습니다.');
+            Menu::where('tenant_id', $tenantId)
+                ->whereNull('parent_id')
+                ->orderBy('sort_order')
+                ->get(['id', 'name', 'url'])
+                ->each(fn ($m) => $this->command->line("  - [{$m->id}] {$m->name} ({$m->url})"));
+        }
+    }
+}
diff --git a/database/seeders/ReceivableMenuRenameSeeder.php b/database/seeders/ReceivableMenuRenameSeeder.php
new file mode 100644
index 00000000..35c452c3
--- /dev/null
+++ b/database/seeders/ReceivableMenuRenameSeeder.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Commons\Menu;
+use Illuminate\Database\Seeder;
+
+class ReceivableMenuRenameSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = 1;
+
+        $menu = Menu::where('tenant_id', $tenantId)
+            ->where(function ($q) {
+                $q->where('name', '채권관리')
+                  ->orWhere('name', '채권 관리');
+            })
+            ->first();
+
+        if ($menu) {
+            $oldName = $menu->name;
+            $menu->name = '미수금 관리';
+            $menu->save();
+            $this->command->info("메뉴 이름 변경: {$oldName} → 미수금 관리");
+        } else {
+            $this->command->warn('채권관리 메뉴를 찾을 수 없습니다.');
+            Menu::where('tenant_id', $tenantId)
+                ->whereNull('parent_id')
+                ->orderBy('sort_order')
+                ->get(['id', 'name', 'url'])
+                ->each(fn ($m) => $this->command->line("  - [{$m->id}] {$m->name} ({$m->url})"));
+        }
+    }
+}
diff --git a/database/seeders/RefundMenuRenameSeeder.php b/database/seeders/RefundMenuRenameSeeder.php
new file mode 100644
index 00000000..334f9a0c
--- /dev/null
+++ b/database/seeders/RefundMenuRenameSeeder.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Commons\Menu;
+use Illuminate\Database\Seeder;
+
+class RefundMenuRenameSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = 1;
+
+        $menu = Menu::where('tenant_id', $tenantId)
+            ->where(function ($q) {
+                $q->where('name', '환불관리')
+                  ->orWhere('name', '환불 관리');
+            })
+            ->first();
+
+        if ($menu) {
+            $oldName = $menu->name;
+            $menu->name = '환불/해지 관리';
+            $menu->save();
+            $this->command->info("메뉴 이름 변경: {$oldName} → 환불/해지 관리");
+        } else {
+            $this->command->warn('환불관리 메뉴를 찾을 수 없습니다.');
+            Menu::where('tenant_id', $tenantId)
+                ->whereNull('parent_id')
+                ->orderBy('sort_order')
+                ->get(['id', 'name', 'url'])
+                ->each(fn ($m) => $this->command->line("  - [{$m->id}] {$m->name} ({$m->url})"));
+        }
+    }
+}
diff --git a/resources/views/finance/partners.blade.php b/resources/views/finance/partners.blade.php
index e97598c7..8ab8d2dd 100644
--- a/resources/views/finance/partners.blade.php
+++ b/resources/views/finance/partners.blade.php
@@ -1,6 +1,6 @@
 @extends('layouts.app')
 
-@section('title', '일반 거래처')
+@section('title', '거래처 관리')
 
 @push('styles')
 <style>
@@ -9,6 +9,7 @@
 @endpush
 
 @section('content')
+<meta name="csrf-token" content="{{ csrf_token() }}">
 <div id="partners-root"></div>
 @endsection
 
@@ -47,13 +48,9 @@
 const Hammer = createIcon('hammer');
 
 function PartnersManagement() {
-    const [partners, setPartners] = useState([
-        { id: 1, name: 'AWS Korea', type: 'vendor', category: '클라우드', bizNo: '111-22-33333', contact: '1544-1234', email: 'support@aws.amazon.com', manager: '김AWS', managerPhone: '', status: 'active', memo: '클라우드 인프라' },
-        { id: 2, name: '(주)외주개발', type: 'vendor', category: '외주개발', bizNo: '222-33-44444', contact: '02-5555-6666', email: 'contact@outsource.co.kr', manager: '박개발', managerPhone: '010-5555-6666', status: 'active', memo: '프론트엔드 전문' },
-        { id: 3, name: '한국타이어', type: 'vendor', category: '차량관리', bizNo: '333-44-55555', contact: '1588-0000', email: 'service@hankook.com', manager: '', managerPhone: '', status: 'active', memo: '' },
-        { id: 4, name: '삼성화재', type: 'vendor', category: '보험', bizNo: '444-55-66666', contact: '1588-5114', email: 'insurance@samsung.com', manager: '이보험', managerPhone: '010-7777-8888', status: 'active', memo: '법인차량 보험' },
-        { id: 5, name: '김개발 프리랜서', type: 'freelancer', category: '외주개발', bizNo: '', contact: '', email: 'kim.dev@gmail.com', manager: '김개발', managerPhone: '010-1111-2222', status: 'active', memo: '백엔드 개발자' },
-    ]);
+    const [partners, setPartners] = useState([]);
+    const [stats, setStats] = useState({ total: 0, vendor: 0, freelancer: 0, active: 0 });
+    const [loading, setLoading] = useState(true);
 
     const [searchTerm, setSearchTerm] = useState('');
     const [filterType, setFilterType] = useState('all');
@@ -62,6 +59,9 @@ function PartnersManagement() {
     const [showModal, setShowModal] = useState(false);
     const [modalMode, setModalMode] = useState('add');
     const [editingItem, setEditingItem] = useState(null);
+    const [saving, setSaving] = useState(false);
+
+    const csrfToken = document.querySelector('meta[name="csrf-token"]')?.getAttribute('content');
 
     const types = [{ value: 'vendor', label: '공급업체' }, { value: 'freelancer', label: '프리랜서' }];
     const categories = ['클라우드', '외주개발', '차량관리', '보험', '사무용품', '마케팅', '법률/회계', '기타'];
@@ -81,34 +81,86 @@ function PartnersManagement() {
     };
     const [formData, setFormData] = useState(initialFormState);
 
+    const fetchPartners = async () => {
+        setLoading(true);
+        try {
+            const res = await fetch('/finance/partners/list');
+            const data = await res.json();
+            if (data.success) {
+                setPartners(data.data);
+                setStats(data.stats);
+            }
+        } catch (err) {
+            console.error('거래처 조회 실패:', err);
+        } finally {
+            setLoading(false);
+        }
+    };
+
+    useEffect(() => { fetchPartners(); }, []);
+
     const filteredPartners = partners.filter(item => {
         const matchesSearch = item.name.toLowerCase().includes(searchTerm.toLowerCase()) ||
-                             item.manager.toLowerCase().includes(searchTerm.toLowerCase());
+                             (item.manager || '').toLowerCase().includes(searchTerm.toLowerCase());
         const matchesType = filterType === 'all' || item.type === filterType;
         const matchesCategory = filterCategory === 'all' || item.category === filterCategory;
         return matchesSearch && matchesType && matchesCategory;
     });
 
-    const totalPartners = partners.length;
-    const vendorCount = partners.filter(p => p.type === 'vendor').length;
-    const freelancerCount = partners.filter(p => p.type === 'freelancer').length;
-    const activeCount = partners.filter(p => p.status === 'active').length;
-
     const handleAdd = () => { setModalMode('add'); setFormData(initialFormState); setShowModal(true); };
-    const handleEdit = (item) => { setModalMode('edit'); setEditingItem(item); setFormData({ ...item }); setShowModal(true); };
-    const handleSave = () => {
-        if (!formData.name) { alert('거래처명을 입력해주세요.'); return; }
-        if (modalMode === 'add') {
-            setPartners(prev => [{ id: Date.now(), ...formData }, ...prev]);
-        } else {
-            setPartners(prev => prev.map(item => item.id === editingItem.id ? { ...item, ...formData } : item));
-        }
-        setShowModal(false); setEditingItem(null);
+    const handleEdit = (item) => {
+        setModalMode('edit');
+        setEditingItem(item);
+        const safeItem = {};
+        Object.keys(initialFormState).forEach(key => { safeItem[key] = item[key] ?? ''; });
+        setFormData(safeItem);
+        setShowModal(true);
+    };
+    const handleSave = async () => {
+        if (!formData.name) { alert('거래처명을 입력해주세요.'); return; }
+        setSaving(true);
+        try {
+            const url = modalMode === 'add' ? '/finance/partners/store' : `/finance/partners/${editingItem.id}`;
+            const res = await fetch(url, {
+                method: modalMode === 'add' ? 'POST' : 'PUT',
+                headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': csrfToken },
+                body: JSON.stringify(formData),
+            });
+            const data = await res.json();
+            if (!res.ok) {
+                const errors = data.errors ? Object.values(data.errors).flat().join('\n') : data.message;
+                alert(errors || '저장에 실패했습니다.');
+                return;
+            }
+            setShowModal(false);
+            setEditingItem(null);
+            fetchPartners();
+        } catch (err) {
+            console.error('저장 실패:', err);
+            alert('저장에 실패했습니다.');
+        } finally {
+            setSaving(false);
+        }
+    };
+    const handleDelete = async (id) => {
+        if (!confirm('정말 삭제하시겠습니까?')) return;
+        try {
+            const res = await fetch(`/finance/partners/${id}`, {
+                method: 'DELETE',
+                headers: { 'X-CSRF-TOKEN': csrfToken },
+            });
+            if (res.ok) {
+                setShowModal(false);
+                fetchPartners();
+            }
+        } catch (err) {
+            console.error('삭제 실패:', err);
+            alert('삭제에 실패했습니다.');
+        }
     };
-    const handleDelete = (id) => { if (confirm('정말 삭제하시겠습니까?')) { setPartners(prev => prev.filter(item => item.id !== id)); setShowModal(false); } };
 
     const handleDownload = () => {
-        const rows = [['일반 거래처'], [], ['거래처명', '유형', '분류', '사업자번호', '연락처', '이메일', '담당자', '상태'],
+        const rows = [['거래처 관리'], [], ['거래처명', '유형', '분류', '사업자번호', '연락처', '이메일', '담당자', '상태'],
             ...filteredPartners.map(item => [item.name, item.type === 'vendor' ? '공급업체' : '프리랜서', item.category, item.bizNo, item.contact, item.email, item.manager, item.status === 'active' ? '활성' : '비활성'])];
         const csvContent = rows.map(row => row.join(',')).join('\n');
         const blob = new Blob(['\uFEFF' + csvContent], { type: 'text/csv;charset=utf-8;' });
@@ -124,7 +176,7 @@ function PartnersManagement() {
                 <div className="px-6 py-4 flex items-center justify-between">
                     <div className="flex items-center gap-4">
                         <div className="p-2 bg-emerald-100 rounded-xl"><Building2 className="w-6 h-6 text-emerald-600" /></div>
-                        <div><h1 className="text-xl font-bold text-gray-900">일반 거래처</h1><p className="text-sm text-gray-500">Partners / Vendors</p></div>
+                        <div><h1 className="text-xl font-bold text-gray-900">거래처 관리</h1><p className="text-sm text-gray-500">Partners / Vendors</p></div>
                     </div>
                     <div className="flex items-center gap-3">
                         <button onClick={handleDownload} className="flex items-center gap-2 px-4 py-2 text-gray-700 hover:bg-gray-100 rounded-lg"><Download className="w-4 h-4" /><span className="text-sm">Excel</span></button>
@@ -136,19 +188,19 @@ function PartnersManagement() {
             <div className="grid grid-cols-1 md:grid-cols-4 gap-4 mb-6">
                 <div className="bg-white rounded-xl border border-gray-200 p-6">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-gray-500">총 거래처</span><Building2 className="w-5 h-5 text-gray-400" /></div>
-                    <p className="text-2xl font-bold text-gray-900">{totalPartners}개</p>
+                    <p className="text-2xl font-bold text-gray-900">{stats.total}개</p>
                 </div>
                 <div className="bg-white rounded-xl border border-blue-200 p-6">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-blue-700">공급업체</span><Truck className="w-5 h-5 text-blue-500" /></div>
-                    <p className="text-2xl font-bold text-blue-600">{vendorCount}개</p>
+                    <p className="text-2xl font-bold text-blue-600">{stats.vendor}개</p>
                 </div>
                 <div className="bg-white rounded-xl border border-purple-200 p-6">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-purple-700">프리랜서</span><Hammer className="w-5 h-5 text-purple-500" /></div>
-                    <p className="text-2xl font-bold text-purple-600">{freelancerCount}개</p>
+                    <p className="text-2xl font-bold text-purple-600">{stats.freelancer}개</p>
                 </div>
                 <div className="bg-white rounded-xl border border-emerald-200 p-6">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-emerald-700">활성</span></div>
-                    <p className="text-2xl font-bold text-emerald-600">{activeCount}개</p>
+                    <p className="text-2xl font-bold text-emerald-600">{stats.active}개</p>
                 </div>
             </div>
 
@@ -177,7 +229,9 @@ function PartnersManagement() {
                         </tr>
                     </thead>
                     <tbody className="divide-y divide-gray-100">
-                        {filteredPartners.length === 0 ? (
+                        {loading ? (
+                            <tr><td colSpan="7" className="px-6 py-12 text-center text-gray-400"><div className="flex items-center justify-center gap-2"><svg className="animate-spin h-5 w-5 text-gray-400" xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24"><circle className="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" strokeWidth="4"></circle><path className="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path></svg>불러오는 중...</div></td></tr>
+                        ) : filteredPartners.length === 0 ? (
                             <tr><td colSpan="7" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
                         ) : filteredPartners.map(item => (
                             <tr key={item.id} className="hover:bg-gray-50 cursor-pointer" onClick={() => handleEdit(item)}>
@@ -230,7 +284,7 @@ function PartnersManagement() {
                         <div className="flex gap-3 mt-6">
                             {modalMode === 'edit' && <button onClick={() => handleDelete(editingItem.id)} className="px-4 py-2 bg-red-600 hover:bg-red-700 text-white rounded-lg flex items-center gap-2"><span>🗑️</span> 삭제</button>}
                             <button onClick={() => setShowModal(false)} className="flex-1 px-4 py-2 border border-gray-300 text-gray-700 rounded-lg hover:bg-gray-50">취소</button>
-                            <button onClick={handleSave} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg">{modalMode === 'add' ? '등록' : '저장'}</button>
+                            <button onClick={handleSave} disabled={saving} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg disabled:opacity-50">{saving ? '저장 중...' : (modalMode === 'add' ? '등록' : '저장')}</button>
                         </div>
                     </div>
                 </div>
diff --git a/resources/views/finance/payables.blade.php b/resources/views/finance/payables.blade.php
index d3018560..7c0c71bf 100644
--- a/resources/views/finance/payables.blade.php
+++ b/resources/views/finance/payables.blade.php
@@ -9,6 +9,7 @@
 @endpush
 
 @section('content')
+<meta name="csrf-token" content="{{ csrf_token() }}">
 <div id="payables-root"></div>
 @endsection
 
@@ -48,13 +49,9 @@
 const RefreshCw = createIcon('refresh-cw');
 
 function PayablesManagement() {
-    const [payables, setPayables] = useState([
-        { id: 1, vendorName: '(주)오피스월드', invoiceNo: 'PO-2026-0123', issueDate: '2026-01-10', dueDate: '2026-01-25', amount: 3500000, paidAmount: 0, status: 'unpaid', category: '사무용품', description: '1월 사무용품 구매' },
-        { id: 2, vendorName: 'IT솔루션즈', invoiceNo: 'PO-2026-0118', issueDate: '2026-01-05', dueDate: '2026-01-20', amount: 12000000, paidAmount: 6000000, status: 'partial', category: '소프트웨어', description: 'ERP 라이선스' },
-        { id: 3, vendorName: '클라우드서비스', invoiceNo: 'PO-2025-0956', issueDate: '2025-12-20', dueDate: '2026-01-05', amount: 8500000, paidAmount: 8500000, status: 'paid', category: '서비스', description: '12월 클라우드 서비스' },
-        { id: 4, vendorName: '인테리어프로', invoiceNo: 'PO-2025-0912', issueDate: '2025-12-01', dueDate: '2025-12-20', amount: 25000000, paidAmount: 0, status: 'overdue', category: '시설', description: '사무실 리모델링' },
-        { id: 5, vendorName: '보안시스템', invoiceNo: 'PO-2026-0128', issueDate: '2026-01-15', dueDate: '2026-01-30', amount: 4800000, paidAmount: 0, status: 'unpaid', category: '장비', description: '보안 장비 구매' },
-    ]);
+    const [payables, setPayables] = useState([]);
+    const [stats, setStats] = useState({ totalAmount: 0, totalPaid: 0, totalUnpaid: 0, overdueAmount: 0, count: 0 });
+    const [loading, setLoading] = useState(true);
 
     const [searchTerm, setSearchTerm] = useState('');
     const [filterStatus, setFilterStatus] = useState('all');
@@ -63,12 +60,15 @@ function PayablesManagement() {
     const [showModal, setShowModal] = useState(false);
     const [modalMode, setModalMode] = useState('add');
     const [editingItem, setEditingItem] = useState(null);
+    const [saving, setSaving] = useState(false);
 
     const [showPayModal, setShowPayModal] = useState(false);
     const [payingItem, setPayingItem] = useState(null);
     const [payAmount, setPayAmount] = useState('');
     const [payDate, setPayDate] = useState('');
 
+    const csrfToken = document.querySelector('meta[name="csrf-token"]')?.getAttribute('content');
+
     const categories = ['사무용품', '소프트웨어', '서비스', '시설', '장비', '외주', '기타'];
 
     const initialFormState = {
@@ -101,31 +101,84 @@ function PayablesManagement() {
         return diff > 0 ? diff : 0;
     };
 
+    const fetchPayables = async () => {
+        setLoading(true);
+        try {
+            const res = await fetch('/finance/payables/list');
+            const data = await res.json();
+            if (data.success) {
+                setPayables(data.data);
+                setStats(data.stats);
+            }
+        } catch (err) {
+            console.error('미지급금 조회 실패:', err);
+        } finally {
+            setLoading(false);
+        }
+    };
+
+    useEffect(() => { fetchPayables(); }, []);
+
     const filteredPayables = payables.filter(item => {
-        const matchesSearch = item.vendorName.toLowerCase().includes(searchTerm.toLowerCase()) ||
-                             item.invoiceNo.toLowerCase().includes(searchTerm.toLowerCase());
+        const matchesSearch = (item.vendorName || '').toLowerCase().includes(searchTerm.toLowerCase()) ||
+                             (item.invoiceNo || '').toLowerCase().includes(searchTerm.toLowerCase());
         const matchesStatus = filterStatus === 'all' || item.status === filterStatus;
         const matchesCategory = filterCategory === 'all' || item.category === filterCategory;
         return matchesSearch && matchesStatus && matchesCategory;
     });
 
-    const totalAmount = payables.reduce((sum, item) => sum + item.amount, 0);
-    const totalPaid = payables.reduce((sum, item) => sum + item.paidAmount, 0);
-    const totalUnpaid = totalAmount - totalPaid;
-    const overdueAmount = payables.filter(i => i.status === 'overdue').reduce((sum, item) => sum + (item.amount - item.paidAmount), 0);
-
     const handleAdd = () => { setModalMode('add'); setFormData(initialFormState); setShowModal(true); };
-    const handleEdit = (item) => { setModalMode('edit'); setEditingItem(item); setFormData({ ...item }); setShowModal(true); };
-    const handleSave = () => {
-        if (!formData.vendorName || !formData.invoiceNo || !formData.amount) { alert('필수 항목을 입력해주세요.'); return; }
-        if (modalMode === 'add') {
-            setPayables(prev => [{ id: Date.now(), ...formData, amount: parseInt(formData.amount) || 0, paidAmount: 0 }, ...prev]);
-        } else {
-            setPayables(prev => prev.map(item => item.id === editingItem.id ? { ...item, ...formData, amount: parseInt(formData.amount) || 0 } : item));
-        }
-        setShowModal(false); setEditingItem(null);
+    const handleEdit = (item) => {
+        setModalMode('edit');
+        setEditingItem(item);
+        const safeItem = {};
+        Object.keys(initialFormState).forEach(key => { safeItem[key] = item[key] ?? ''; });
+        setFormData(safeItem);
+        setShowModal(true);
+    };
+    const handleSave = async () => {
+        if (!formData.vendorName || !formData.invoiceNo || !formData.amount) { alert('필수 항목을 입력해주세요.'); return; }
+        setSaving(true);
+        try {
+            const url = modalMode === 'add' ? '/finance/payables/store' : `/finance/payables/${editingItem.id}`;
+            const body = { ...formData, amount: parseInt(formData.amount) || 0 };
+            const res = await fetch(url, {
+                method: modalMode === 'add' ? 'POST' : 'PUT',
+                headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': csrfToken },
+                body: JSON.stringify(body),
+            });
+            const data = await res.json();
+            if (!res.ok) {
+                const errors = data.errors ? Object.values(data.errors).flat().join('\n') : data.message;
+                alert(errors || '저장에 실패했습니다.');
+                return;
+            }
+            setShowModal(false);
+            setEditingItem(null);
+            fetchPayables();
+        } catch (err) {
+            console.error('저장 실패:', err);
+            alert('저장에 실패했습니다.');
+        } finally {
+            setSaving(false);
+        }
+    };
+    const handleDelete = async (id) => {
+        if (!confirm('정말 삭제하시겠습니까?')) return;
+        try {
+            const res = await fetch(`/finance/payables/${id}`, {
+                method: 'DELETE',
+                headers: { 'X-CSRF-TOKEN': csrfToken },
+            });
+            if (res.ok) {
+                setShowModal(false);
+                fetchPayables();
+            }
+        } catch (err) {
+            console.error('삭제 실패:', err);
+            alert('삭제에 실패했습니다.');
+        }
     };
-    const handleDelete = (id) => { if (confirm('정말 삭제하시겠습니까?')) { setPayables(prev => prev.filter(item => item.id !== id)); setShowModal(false); } };
 
     const handlePay = (item) => {
         setPayingItem(item);
@@ -134,22 +187,30 @@ function PayablesManagement() {
         setShowPayModal(true);
     };
 
-    const processPayment = () => {
+    const processPayment = async () => {
         const amount = parseInt(parseInputCurrency(payAmount)) || 0;
         if (amount <= 0) { alert('지급액을 입력해주세요.'); return; }
         const remaining = payingItem.amount - payingItem.paidAmount;
         if (amount > remaining) { alert('지급액이 잔액을 초과합니다.'); return; }
 
-        setPayables(prev => prev.map(item => {
-            if (item.id === payingItem.id) {
-                const newPaid = item.paidAmount + amount;
-                const newStatus = newPaid >= item.amount ? 'paid' : 'partial';
-                return { ...item, paidAmount: newPaid, status: newStatus };
+        try {
+            const res = await fetch(`/finance/payables/${payingItem.id}/pay`, {
+                method: 'POST',
+                headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': csrfToken },
+                body: JSON.stringify({ payAmount: amount }),
+            });
+            const data = await res.json();
+            if (!res.ok) {
+                alert(data.message || '지급 처리에 실패했습니다.');
+                return;
             }
-            return item;
-        }));
-        setShowPayModal(false);
-        setPayingItem(null);
+            setShowPayModal(false);
+            setPayingItem(null);
+            fetchPayables();
+        } catch (err) {
+            console.error('지급 처리 실패:', err);
+            alert('지급 처리에 실패했습니다.');
+        }
     };
 
     const handleDownload = () => {
@@ -193,20 +254,20 @@ function PayablesManagement() {
             <div className="grid grid-cols-1 md:grid-cols-4 gap-4 mb-6">
                 <div className="bg-white rounded-xl border border-gray-200 p-6">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-gray-500">총 채무액</span><CreditCard className="w-5 h-5 text-gray-400" /></div>
-                    <p className="text-2xl font-bold text-gray-900">{formatCurrency(totalAmount)}원</p>
-                    <p className="text-xs text-gray-400 mt-1">{payables.length}건</p>
+                    <p className="text-2xl font-bold text-gray-900">{formatCurrency(stats.totalAmount)}원</p>
+                    <p className="text-xs text-gray-400 mt-1">{stats.count}건</p>
                 </div>
                 <div className="bg-white rounded-xl border border-amber-200 p-6 bg-amber-50/30">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-amber-700">미지급잔액</span><Clock className="w-5 h-5 text-amber-500" /></div>
-                    <p className="text-2xl font-bold text-amber-600">{formatCurrency(totalUnpaid)}원</p>
+                    <p className="text-2xl font-bold text-amber-600">{formatCurrency(stats.totalUnpaid)}원</p>
                 </div>
                 <div className="bg-white rounded-xl border border-red-200 p-6 bg-red-50/30">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-red-700">연체금액</span><AlertTriangle className="w-5 h-5 text-red-500" /></div>
-                    <p className="text-2xl font-bold text-red-600">{formatCurrency(overdueAmount)}원</p>
+                    <p className="text-2xl font-bold text-red-600">{formatCurrency(stats.overdueAmount)}원</p>
                 </div>
                 <div className="bg-white rounded-xl border border-emerald-200 p-6 bg-emerald-50/30">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-emerald-700">지급완료</span><CheckCircle className="w-5 h-5 text-emerald-500" /></div>
-                    <p className="text-2xl font-bold text-emerald-600">{formatCurrency(totalPaid)}원</p>
+                    <p className="text-2xl font-bold text-emerald-600">{formatCurrency(stats.totalPaid)}원</p>
                 </div>
             </div>
 
@@ -248,7 +309,9 @@ function PayablesManagement() {
                         </tr>
                     </thead>
                     <tbody className="divide-y divide-gray-100">
-                        {filteredPayables.length === 0 ? (
+                        {loading ? (
+                            <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400"><div className="flex items-center justify-center gap-2"><svg className="animate-spin h-5 w-5 text-gray-400" xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24"><circle className="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" strokeWidth="4"></circle><path className="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path></svg>불러오는 중...</div></td></tr>
+                        ) : filteredPayables.length === 0 ? (
                             <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
                         ) : filteredPayables.map(item => (
                             <tr key={item.id} onClick={() => handleEdit(item)} className={`hover:bg-gray-50 cursor-pointer ${item.status === 'overdue' ? 'bg-red-50/50' : ''}`}>
@@ -295,7 +358,7 @@ function PayablesManagement() {
                         <div className="flex gap-3 mt-6">
                             {modalMode === 'edit' && <button onClick={() => handleDelete(editingItem.id)} className="px-4 py-2 bg-red-600 hover:bg-red-700 text-white rounded-lg">삭제</button>}
                             <button onClick={() => setShowModal(false)} className="flex-1 px-4 py-2 border border-gray-300 text-gray-700 rounded-lg hover:bg-gray-50">취소</button>
-                            <button onClick={handleSave} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg">{modalMode === 'add' ? '등록' : '저장'}</button>
+                            <button onClick={handleSave} disabled={saving} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg disabled:opacity-50">{saving ? '저장 중...' : (modalMode === 'add' ? '등록' : '저장')}</button>
                         </div>
                     </div>
                 </div>
diff --git a/resources/views/finance/receivables.blade.php b/resources/views/finance/receivables.blade.php
index f9d4b2aa..d6d8690a 100644
--- a/resources/views/finance/receivables.blade.php
+++ b/resources/views/finance/receivables.blade.php
@@ -9,6 +9,7 @@
 @endpush
 
 @section('content')
+<meta name="csrf-token" content="{{ csrf_token() }}">
 <div id="receivables-root"></div>
 @endsection
 
@@ -48,13 +49,9 @@
 const RefreshCw = createIcon('refresh-cw');
 
 function ReceivablesManagement() {
-    const [receivables, setReceivables] = useState([
-        { id: 1, customerName: '(주)한국테크', invoiceNo: 'INV-2026-0051', issueDate: '2026-01-05', dueDate: '2026-01-20', amount: 15000000, collectedAmount: 0, status: 'outstanding', category: '서비스', description: '1월 서비스 이용료' },
-        { id: 2, customerName: '글로벌솔루션', invoiceNo: 'INV-2026-0048', issueDate: '2026-01-02', dueDate: '2026-01-17', amount: 8500000, collectedAmount: 5000000, status: 'partial', category: '상품', description: '소프트웨어 라이선스' },
-        { id: 3, customerName: '스마트시스템', invoiceNo: 'INV-2025-0892', issueDate: '2025-12-15', dueDate: '2025-12-30', amount: 12000000, collectedAmount: 12000000, status: 'collected', category: '서비스', description: '12월 유지보수' },
-        { id: 4, customerName: '테크파워', invoiceNo: 'INV-2025-0875', issueDate: '2025-12-01', dueDate: '2025-12-15', amount: 6500000, collectedAmount: 0, status: 'overdue', category: '서비스', description: '컨설팅 비용' },
-        { id: 5, customerName: '디지털웍스', invoiceNo: 'INV-2026-0055', issueDate: '2026-01-10', dueDate: '2026-01-25', amount: 9800000, collectedAmount: 0, status: 'outstanding', category: '상품', description: '장비 판매대금' },
-    ]);
+    const [receivables, setReceivables] = useState([]);
+    const [stats, setStats] = useState({ totalAmount: 0, totalCollected: 0, totalOutstanding: 0, overdueAmount: 0, count: 0 });
+    const [loading, setLoading] = useState(true);
 
     const [searchTerm, setSearchTerm] = useState('');
     const [filterStatus, setFilterStatus] = useState('all');
@@ -63,12 +60,15 @@ function ReceivablesManagement() {
     const [showModal, setShowModal] = useState(false);
     const [modalMode, setModalMode] = useState('add');
     const [editingItem, setEditingItem] = useState(null);
+    const [saving, setSaving] = useState(false);
 
     const [showCollectModal, setShowCollectModal] = useState(false);
     const [collectingItem, setCollectingItem] = useState(null);
     const [collectAmount, setCollectAmount] = useState('');
     const [collectDate, setCollectDate] = useState('');
 
+    const csrfToken = document.querySelector('meta[name="csrf-token"]')?.getAttribute('content');
+
     const categories = ['서비스', '상품', '컨설팅', '기타'];
 
     const initialFormState = {
@@ -100,31 +100,84 @@ function ReceivablesManagement() {
         return diff > 0 ? diff : 0;
     };
 
+    const fetchReceivables = async () => {
+        setLoading(true);
+        try {
+            const res = await fetch('/finance/receivables/list');
+            const data = await res.json();
+            if (data.success) {
+                setReceivables(data.data);
+                setStats(data.stats);
+            }
+        } catch (err) {
+            console.error('미수금 조회 실패:', err);
+        } finally {
+            setLoading(false);
+        }
+    };
+
+    useEffect(() => { fetchReceivables(); }, []);
+
     const filteredReceivables = receivables.filter(item => {
-        const matchesSearch = item.customerName.toLowerCase().includes(searchTerm.toLowerCase()) ||
-                             item.invoiceNo.toLowerCase().includes(searchTerm.toLowerCase());
+        const matchesSearch = (item.customerName || '').toLowerCase().includes(searchTerm.toLowerCase()) ||
+                             (item.invoiceNo || '').toLowerCase().includes(searchTerm.toLowerCase());
         const matchesStatus = filterStatus === 'all' || item.status === filterStatus;
         const matchesCategory = filterCategory === 'all' || item.category === filterCategory;
         return matchesSearch && matchesStatus && matchesCategory;
     });
 
-    const totalAmount = receivables.reduce((sum, item) => sum + item.amount, 0);
-    const totalCollected = receivables.reduce((sum, item) => sum + item.collectedAmount, 0);
-    const totalOutstanding = totalAmount - totalCollected;
-    const overdueAmount = receivables.filter(i => i.status === 'overdue').reduce((sum, item) => sum + (item.amount - item.collectedAmount), 0);
-
     const handleAdd = () => { setModalMode('add'); setFormData(initialFormState); setShowModal(true); };
-    const handleEdit = (item) => { setModalMode('edit'); setEditingItem(item); setFormData({ ...item }); setShowModal(true); };
-    const handleSave = () => {
-        if (!formData.customerName || !formData.invoiceNo || !formData.amount) { alert('필수 항목을 입력해주세요.'); return; }
-        if (modalMode === 'add') {
-            setReceivables(prev => [{ id: Date.now(), ...formData, amount: parseInt(formData.amount) || 0, collectedAmount: 0 }, ...prev]);
-        } else {
-            setReceivables(prev => prev.map(item => item.id === editingItem.id ? { ...item, ...formData, amount: parseInt(formData.amount) || 0 } : item));
-        }
-        setShowModal(false); setEditingItem(null);
+    const handleEdit = (item) => {
+        setModalMode('edit');
+        setEditingItem(item);
+        const safeItem = {};
+        Object.keys(initialFormState).forEach(key => { safeItem[key] = item[key] ?? ''; });
+        setFormData(safeItem);
+        setShowModal(true);
+    };
+    const handleSave = async () => {
+        if (!formData.customerName || !formData.invoiceNo || !formData.amount) { alert('필수 항목을 입력해주세요.'); return; }
+        setSaving(true);
+        try {
+            const url = modalMode === 'add' ? '/finance/receivables/store' : `/finance/receivables/${editingItem.id}`;
+            const body = { ...formData, amount: parseInt(formData.amount) || 0 };
+            const res = await fetch(url, {
+                method: modalMode === 'add' ? 'POST' : 'PUT',
+                headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': csrfToken },
+                body: JSON.stringify(body),
+            });
+            const data = await res.json();
+            if (!res.ok) {
+                const errors = data.errors ? Object.values(data.errors).flat().join('\n') : data.message;
+                alert(errors || '저장에 실패했습니다.');
+                return;
+            }
+            setShowModal(false);
+            setEditingItem(null);
+            fetchReceivables();
+        } catch (err) {
+            console.error('저장 실패:', err);
+            alert('저장에 실패했습니다.');
+        } finally {
+            setSaving(false);
+        }
+    };
+    const handleDelete = async (id) => {
+        if (!confirm('정말 삭제하시겠습니까?')) return;
+        try {
+            const res = await fetch(`/finance/receivables/${id}`, {
+                method: 'DELETE',
+                headers: { 'X-CSRF-TOKEN': csrfToken },
+            });
+            if (res.ok) {
+                setShowModal(false);
+                fetchReceivables();
+            }
+        } catch (err) {
+            console.error('삭제 실패:', err);
+            alert('삭제에 실패했습니다.');
+        }
     };
-    const handleDelete = (id) => { if (confirm('정말 삭제하시겠습니까?')) { setReceivables(prev => prev.filter(item => item.id !== id)); setShowModal(false); } };
 
     const handleCollect = (item) => {
         setCollectingItem(item);
@@ -133,22 +186,30 @@ function ReceivablesManagement() {
         setShowCollectModal(true);
     };
 
-    const processCollection = () => {
+    const processCollection = async () => {
         const amount = parseInt(parseInputCurrency(collectAmount)) || 0;
         if (amount <= 0) { alert('수금액을 입력해주세요.'); return; }
         const remaining = collectingItem.amount - collectingItem.collectedAmount;
         if (amount > remaining) { alert('수금액이 잔액을 초과합니다.'); return; }
 
-        setReceivables(prev => prev.map(item => {
-            if (item.id === collectingItem.id) {
-                const newCollected = item.collectedAmount + amount;
-                const newStatus = newCollected >= item.amount ? 'collected' : 'partial';
-                return { ...item, collectedAmount: newCollected, status: newStatus };
+        try {
+            const res = await fetch(`/finance/receivables/${collectingItem.id}/collect`, {
+                method: 'POST',
+                headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': csrfToken },
+                body: JSON.stringify({ collectAmount: amount }),
+            });
+            const data = await res.json();
+            if (!res.ok) {
+                alert(data.message || '수금 처리에 실패했습니다.');
+                return;
             }
-            return item;
-        }));
-        setShowCollectModal(false);
-        setCollectingItem(null);
+            setShowCollectModal(false);
+            setCollectingItem(null);
+            fetchReceivables();
+        } catch (err) {
+            console.error('수금 처리 실패:', err);
+            alert('수금 처리에 실패했습니다.');
+        }
     };
 
     const handleDownload = () => {
@@ -192,20 +253,20 @@ function ReceivablesManagement() {
             <div className="grid grid-cols-1 md:grid-cols-4 gap-4 mb-6">
                 <div className="bg-white rounded-xl border border-gray-200 p-6">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-gray-500">총 채권액</span><Receipt className="w-5 h-5 text-gray-400" /></div>
-                    <p className="text-2xl font-bold text-gray-900">{formatCurrency(totalAmount)}원</p>
-                    <p className="text-xs text-gray-400 mt-1">{receivables.length}건</p>
+                    <p className="text-2xl font-bold text-gray-900">{formatCurrency(stats.totalAmount)}원</p>
+                    <p className="text-xs text-gray-400 mt-1">{stats.count}건</p>
                 </div>
                 <div className="bg-white rounded-xl border border-amber-200 p-6 bg-amber-50/30">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-amber-700">미수잔액</span><Clock className="w-5 h-5 text-amber-500" /></div>
-                    <p className="text-2xl font-bold text-amber-600">{formatCurrency(totalOutstanding)}원</p>
+                    <p className="text-2xl font-bold text-amber-600">{formatCurrency(stats.totalOutstanding)}원</p>
                 </div>
                 <div className="bg-white rounded-xl border border-red-200 p-6 bg-red-50/30">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-red-700">연체금액</span><AlertTriangle className="w-5 h-5 text-red-500" /></div>
-                    <p className="text-2xl font-bold text-red-600">{formatCurrency(overdueAmount)}원</p>
+                    <p className="text-2xl font-bold text-red-600">{formatCurrency(stats.overdueAmount)}원</p>
                 </div>
                 <div className="bg-white rounded-xl border border-emerald-200 p-6 bg-emerald-50/30">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-emerald-700">수금완료</span><CheckCircle className="w-5 h-5 text-emerald-500" /></div>
-                    <p className="text-2xl font-bold text-emerald-600">{formatCurrency(totalCollected)}원</p>
+                    <p className="text-2xl font-bold text-emerald-600">{formatCurrency(stats.totalCollected)}원</p>
                 </div>
             </div>
 
@@ -247,7 +308,9 @@ function ReceivablesManagement() {
                         </tr>
                     </thead>
                     <tbody className="divide-y divide-gray-100">
-                        {filteredReceivables.length === 0 ? (
+                        {loading ? (
+                            <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400"><div className="flex items-center justify-center gap-2"><svg className="animate-spin h-5 w-5 text-gray-400" xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24"><circle className="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" strokeWidth="4"></circle><path className="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path></svg>불러오는 중...</div></td></tr>
+                        ) : filteredReceivables.length === 0 ? (
                             <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
                         ) : filteredReceivables.map(item => (
                             <tr key={item.id} onClick={() => handleEdit(item)} className={`hover:bg-gray-50 cursor-pointer ${item.status === 'overdue' ? 'bg-red-50/50' : ''}`}>
@@ -293,7 +356,7 @@ function ReceivablesManagement() {
                         <div className="flex gap-3 mt-6">
                             {modalMode === 'edit' && <button onClick={() => handleDelete(editingItem.id)} className="px-4 py-2 bg-red-600 hover:bg-red-700 text-white rounded-lg">삭제</button>}
                             <button onClick={() => setShowModal(false)} className="flex-1 px-4 py-2 border border-gray-300 text-gray-700 rounded-lg hover:bg-gray-50">취소</button>
-                            <button onClick={handleSave} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg">{modalMode === 'add' ? '등록' : '저장'}</button>
+                            <button onClick={handleSave} disabled={saving} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg disabled:opacity-50">{saving ? '저장 중...' : (modalMode === 'add' ? '등록' : '저장')}</button>
                         </div>
                     </div>
                 </div>
diff --git a/resources/views/finance/refunds.blade.php b/resources/views/finance/refunds.blade.php
index 1cd7ee06..e31aa5a0 100644
--- a/resources/views/finance/refunds.blade.php
+++ b/resources/views/finance/refunds.blade.php
@@ -9,6 +9,7 @@
 @endpush
 
 @section('content')
+<meta name="csrf-token" content="{{ csrf_token() }}">
 <div id="refunds-root"></div>
 @endsection
 
@@ -48,13 +49,9 @@
 const PlayCircle = createIcon('play-circle');
 
 function RefundsManagement() {
-    const [refunds, setRefunds] = useState([
-        { id: 1, type: 'refund', customerName: '김철수', requestDate: '2026-01-18', productName: '프리미엄 구독', originalAmount: 99000, refundAmount: 49500, reason: '서비스 불만족', status: 'approved', processDate: '2026-01-19', note: '월정액 50% 환불' },
-        { id: 2, type: 'cancel', customerName: '이영희', requestDate: '2026-01-17', productName: '엔터프라이즈 플랜', originalAmount: 500000, refundAmount: 300000, reason: '사업 종료', status: 'completed', processDate: '2026-01-18', note: '잔여 기간 환불' },
-        { id: 3, type: 'refund', customerName: '박민수', requestDate: '2026-01-15', productName: '베이직 플랜', originalAmount: 29000, refundAmount: 29000, reason: '결제 오류', status: 'completed', processDate: '2026-01-16', note: '전액 환불' },
-        { id: 4, type: 'cancel', customerName: '정수연', requestDate: '2026-01-20', productName: '프로 플랜', originalAmount: 199000, refundAmount: 0, reason: '경쟁사 이전', status: 'pending', processDate: '', note: '' },
-        { id: 5, type: 'refund', customerName: '최지훈', requestDate: '2026-01-12', productName: '추가 스토리지', originalAmount: 50000, refundAmount: 0, reason: '중복 결제', status: 'rejected', processDate: '2026-01-14', note: '이미 사용한 서비스' },
-    ]);
+    const [refunds, setRefunds] = useState([]);
+    const [stats, setStats] = useState({ pending: 0, completed: 0, rejected: 0, totalRefunded: 0 });
+    const [loading, setLoading] = useState(true);
 
     const [searchTerm, setSearchTerm] = useState('');
     const [filterStatus, setFilterStatus] = useState('all');
@@ -63,6 +60,7 @@ function RefundsManagement() {
     const [showModal, setShowModal] = useState(false);
     const [modalMode, setModalMode] = useState('add');
     const [editingItem, setEditingItem] = useState(null);
+    const [saving, setSaving] = useState(false);
 
     const [showProcessModal, setShowProcessModal] = useState(false);
     const [processingItem, setProcessingItem] = useState(null);
@@ -70,6 +68,8 @@ function RefundsManagement() {
     const [processRefundAmount, setProcessRefundAmount] = useState('');
     const [processNote, setProcessNote] = useState('');
 
+    const csrfToken = document.querySelector('meta[name="csrf-token"]')?.getAttribute('content');
+
     const types = ['refund', 'cancel'];
     const reasons = ['서비스 불만족', '결제 오류', '사업 종료', '경쟁사 이전', '중복 결제', '기타'];
 
@@ -95,31 +95,84 @@ function RefundsManagement() {
     };
     const parseInputCurrency = (value) => String(value).replace(/[^\d]/g, '');
 
+    const fetchRefunds = async () => {
+        setLoading(true);
+        try {
+            const res = await fetch('/finance/refunds/list');
+            const data = await res.json();
+            if (data.success) {
+                setRefunds(data.data);
+                setStats(data.stats);
+            }
+        } catch (err) {
+            console.error('환불/해지 조회 실패:', err);
+        } finally {
+            setLoading(false);
+        }
+    };
+
+    useEffect(() => { fetchRefunds(); }, []);
+
     const filteredRefunds = refunds.filter(item => {
-        const matchesSearch = item.customerName.toLowerCase().includes(searchTerm.toLowerCase()) ||
-                             item.productName.toLowerCase().includes(searchTerm.toLowerCase());
+        const matchesSearch = (item.customerName || '').toLowerCase().includes(searchTerm.toLowerCase()) ||
+                             (item.productName || '').toLowerCase().includes(searchTerm.toLowerCase());
         const matchesStatus = filterStatus === 'all' || item.status === filterStatus;
         const matchesType = filterType === 'all' || item.type === filterType;
         return matchesSearch && matchesStatus && matchesType;
     });
 
-    const pendingCount = refunds.filter(i => i.status === 'pending').length;
-    const completedCount = refunds.filter(i => i.status === 'completed').length;
-    const rejectedCount = refunds.filter(i => i.status === 'rejected').length;
-    const totalRefunded = refunds.filter(i => i.status === 'completed' || i.status === 'approved').reduce((sum, item) => sum + item.refundAmount, 0);
-
     const handleAdd = () => { setModalMode('add'); setFormData(initialFormState); setShowModal(true); };
-    const handleEdit = (item) => { setModalMode('edit'); setEditingItem(item); setFormData({ ...item }); setShowModal(true); };
-    const handleSave = () => {
-        if (!formData.customerName || !formData.productName || !formData.originalAmount) { alert('필수 항목을 입력해주세요.'); return; }
-        if (modalMode === 'add') {
-            setRefunds(prev => [{ id: Date.now(), ...formData, originalAmount: parseInt(formData.originalAmount) || 0, refundAmount: 0 }, ...prev]);
-        } else {
-            setRefunds(prev => prev.map(item => item.id === editingItem.id ? { ...item, ...formData, originalAmount: parseInt(formData.originalAmount) || 0, refundAmount: parseInt(formData.refundAmount) || 0 } : item));
-        }
-        setShowModal(false); setEditingItem(null);
+    const handleEdit = (item) => {
+        setModalMode('edit');
+        setEditingItem(item);
+        const safeItem = {};
+        Object.keys(initialFormState).forEach(key => { safeItem[key] = item[key] ?? ''; });
+        setFormData(safeItem);
+        setShowModal(true);
+    };
+    const handleSave = async () => {
+        if (!formData.customerName || !formData.productName || !formData.originalAmount) { alert('필수 항목을 입력해주세요.'); return; }
+        setSaving(true);
+        try {
+            const url = modalMode === 'add' ? '/finance/refunds/store' : `/finance/refunds/${editingItem.id}`;
+            const body = { ...formData, originalAmount: parseInt(formData.originalAmount) || 0, refundAmount: parseInt(formData.refundAmount) || 0 };
+            const res = await fetch(url, {
+                method: modalMode === 'add' ? 'POST' : 'PUT',
+                headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': csrfToken },
+                body: JSON.stringify(body),
+            });
+            const data = await res.json();
+            if (!res.ok) {
+                const errors = data.errors ? Object.values(data.errors).flat().join('\n') : data.message;
+                alert(errors || '저장에 실패했습니다.');
+                return;
+            }
+            setShowModal(false);
+            setEditingItem(null);
+            fetchRefunds();
+        } catch (err) {
+            console.error('저장 실패:', err);
+            alert('저장에 실패했습니다.');
+        } finally {
+            setSaving(false);
+        }
+    };
+    const handleDelete = async (id) => {
+        if (!confirm('정말 삭제하시겠습니까?')) return;
+        try {
+            const res = await fetch(`/finance/refunds/${id}`, {
+                method: 'DELETE',
+                headers: { 'X-CSRF-TOKEN': csrfToken },
+            });
+            if (res.ok) {
+                setShowModal(false);
+                fetchRefunds();
+            }
+        } catch (err) {
+            console.error('삭제 실패:', err);
+            alert('삭제에 실패했습니다.');
+        }
     };
-    const handleDelete = (id) => { if (confirm('정말 삭제하시겠습니까?')) { setRefunds(prev => prev.filter(item => item.id !== id)); setShowModal(false); } };
 
     const handleProcess = (item) => {
         setProcessingItem(item);
@@ -129,20 +182,30 @@ function RefundsManagement() {
         setShowProcessModal(true);
     };
 
-    const executeProcess = () => {
+    const executeProcess = async () => {
         const refundAmt = parseInt(parseInputCurrency(processRefundAmount)) || 0;
-        setRefunds(prev => prev.map(item => {
-            if (item.id === processingItem.id) {
-                if (processAction === 'rejected') {
-                    return { ...item, status: 'rejected', refundAmount: 0, processDate: new Date().toISOString().split('T')[0], note: processNote };
-                } else {
-                    return { ...item, status: processAction, refundAmount: refundAmt, processDate: new Date().toISOString().split('T')[0], note: processNote };
-                }
+        try {
+            const res = await fetch(`/finance/refunds/${processingItem.id}/process`, {
+                method: 'POST',
+                headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': csrfToken },
+                body: JSON.stringify({
+                    action: processAction,
+                    refundAmount: processAction === 'rejected' ? 0 : refundAmt,
+                    note: processNote,
+                }),
+            });
+            const data = await res.json();
+            if (!res.ok) {
+                alert(data.message || '처리에 실패했습니다.');
+                return;
             }
-            return item;
-        }));
-        setShowProcessModal(false);
-        setProcessingItem(null);
+            setShowProcessModal(false);
+            setProcessingItem(null);
+            fetchRefunds();
+        } catch (err) {
+            console.error('처리 실패:', err);
+            alert('처리에 실패했습니다.');
+        }
     };
 
     const handleDownload = () => {
@@ -199,19 +262,19 @@ function RefundsManagement() {
             <div className="grid grid-cols-1 md:grid-cols-4 gap-4 mb-6">
                 <div className="bg-white rounded-xl border border-amber-200 p-6 bg-amber-50/30">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-amber-700">처리 대기</span><Clock className="w-5 h-5 text-amber-500" /></div>
-                    <p className="text-2xl font-bold text-amber-600">{pendingCount}건</p>
+                    <p className="text-2xl font-bold text-amber-600">{stats.pending}건</p>
                 </div>
                 <div className="bg-white rounded-xl border border-emerald-200 p-6 bg-emerald-50/30">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-emerald-700">처리 완료</span><CheckCircle className="w-5 h-5 text-emerald-500" /></div>
-                    <p className="text-2xl font-bold text-emerald-600">{completedCount}건</p>
+                    <p className="text-2xl font-bold text-emerald-600">{stats.completed}건</p>
                 </div>
                 <div className="bg-white rounded-xl border border-red-200 p-6 bg-red-50/30">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-red-700">거절</span><XCircle className="w-5 h-5 text-red-500" /></div>
-                    <p className="text-2xl font-bold text-red-600">{rejectedCount}건</p>
+                    <p className="text-2xl font-bold text-red-600">{stats.rejected}건</p>
                 </div>
                 <div className="bg-white rounded-xl border border-gray-200 p-6">
                     <div className="flex items-center justify-between mb-2"><span className="text-sm text-gray-500">환불 총액</span><RotateCcw className="w-5 h-5 text-gray-400" /></div>
-                    <p className="text-2xl font-bold text-gray-900">{formatCurrency(totalRefunded)}원</p>
+                    <p className="text-2xl font-bold text-gray-900">{formatCurrency(stats.totalRefunded)}원</p>
                 </div>
             </div>
 
@@ -254,7 +317,9 @@ function RefundsManagement() {
                         </tr>
                     </thead>
                     <tbody className="divide-y divide-gray-100">
-                        {filteredRefunds.length === 0 ? (
+                        {loading ? (
+                            <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400"><div className="flex items-center justify-center gap-2"><svg className="animate-spin h-5 w-5 text-gray-400" xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24"><circle className="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" strokeWidth="4"></circle><path className="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path></svg>데이터를 불러오는 중...</div></td></tr>
+                        ) : filteredRefunds.length === 0 ? (
                             <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
                         ) : filteredRefunds.map(item => (
                             <tr key={item.id} onClick={() => handleEdit(item)} className="hover:bg-gray-50 cursor-pointer">
@@ -308,7 +373,7 @@ function RefundsManagement() {
                         <div className="flex gap-3 mt-6">
                             {modalMode === 'edit' && <button onClick={() => handleDelete(editingItem.id)} className="px-4 py-2 bg-red-600 hover:bg-red-700 text-white rounded-lg">삭제</button>}
                             <button onClick={() => setShowModal(false)} className="flex-1 px-4 py-2 border border-gray-300 text-gray-700 rounded-lg hover:bg-gray-50">취소</button>
-                            <button onClick={handleSave} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg">{modalMode === 'add' ? '등록' : '저장'}</button>
+                            <button onClick={handleSave} disabled={saving} className="flex-1 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg disabled:opacity-50 disabled:cursor-not-allowed">{saving ? '저장 중...' : (modalMode === 'add' ? '등록' : '저장')}</button>
                         </div>
                     </div>
                 </div>
diff --git a/routes/web.php b/routes/web.php
index 52d7c953..cf10c478 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -861,6 +861,14 @@
         return view('finance.partners');
     })->name('partners');
 
+    // 거래처 관리 API
+    Route::prefix('partners')->name('partners.')->group(function () {
+        Route::get('/list', [\App\Http\Controllers\Finance\TradingPartnerController::class, 'index'])->name('list');
+        Route::post('/store', [\App\Http\Controllers\Finance\TradingPartnerController::class, 'store'])->name('store');
+        Route::put('/{id}', [\App\Http\Controllers\Finance\TradingPartnerController::class, 'update'])->name('update');
+        Route::delete('/{id}', [\App\Http\Controllers\Finance\TradingPartnerController::class, 'destroy'])->name('destroy');
+    });
+
     // 채권/채무
     Route::get('/receivables', function () {
         if (request()->header('HX-Request')) {
@@ -869,6 +877,16 @@
 
         return view('finance.receivables');
     })->name('receivables');
+
+    // 미수금 관리 API
+    Route::prefix('receivables')->name('receivables.')->group(function () {
+        Route::get('/list', [\App\Http\Controllers\Finance\ReceivableController::class, 'index'])->name('list');
+        Route::post('/store', [\App\Http\Controllers\Finance\ReceivableController::class, 'store'])->name('store');
+        Route::put('/{id}', [\App\Http\Controllers\Finance\ReceivableController::class, 'update'])->name('update');
+        Route::post('/{id}/collect', [\App\Http\Controllers\Finance\ReceivableController::class, 'collect'])->name('collect');
+        Route::delete('/{id}', [\App\Http\Controllers\Finance\ReceivableController::class, 'destroy'])->name('destroy');
+    });
+
     Route::get('/payables', function () {
         if (request()->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('finance.payables'));
@@ -877,6 +895,15 @@
         return view('finance.payables');
     })->name('payables');
 
+    // 미지급금 관리 API
+    Route::prefix('payables')->name('payables.')->group(function () {
+        Route::get('/list', [\App\Http\Controllers\Finance\PayableController::class, 'index'])->name('list');
+        Route::post('/store', [\App\Http\Controllers\Finance\PayableController::class, 'store'])->name('store');
+        Route::put('/{id}', [\App\Http\Controllers\Finance\PayableController::class, 'update'])->name('update');
+        Route::post('/{id}/pay', [\App\Http\Controllers\Finance\PayableController::class, 'pay'])->name('pay');
+        Route::delete('/{id}', [\App\Http\Controllers\Finance\PayableController::class, 'destroy'])->name('destroy');
+    });
+
     // 기타
     Route::get('/refunds', function () {
         if (request()->header('HX-Request')) {
@@ -885,6 +912,16 @@
 
         return view('finance.refunds');
     })->name('refunds');
+
+    // 환불/해지 관리 API
+    Route::prefix('refunds')->name('refunds.')->group(function () {
+        Route::get('/list', [\App\Http\Controllers\Finance\RefundController::class, 'index'])->name('list');
+        Route::post('/store', [\App\Http\Controllers\Finance\RefundController::class, 'store'])->name('store');
+        Route::put('/{id}', [\App\Http\Controllers\Finance\RefundController::class, 'update'])->name('update');
+        Route::post('/{id}/process', [\App\Http\Controllers\Finance\RefundController::class, 'process'])->name('process');
+        Route::delete('/{id}', [\App\Http\Controllers\Finance\RefundController::class, 'destroy'])->name('destroy');
+    });
+
     Route::get('/vat', function () {
         if (request()->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('finance.vat'));