feat: [hr] 사업소득자 임금대장 입력 기능 구현

- BusinessIncomePayment 모델 (소득세3%/지방소득세0.3% 자동계산)
- BusinessIncomePaymentService (일괄저장/통계/CSV내보내기)
- 웹/API 컨트롤러 (ALLOWED_PAYROLL_USERS 접근 제한)
- 스프레드시트 UI (인라인 편집, 실시간 세금 계산)
- HTMX 연월 변경 갱신, CSV 내보내기

app/Http/Controllers/Api/Admin/HR/BusinessIncomePaymentController.php

@@ -0,0 +1,145 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\HR\BusinessIncomePayment;
+use App\Services\HR\BusinessIncomePaymentService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class BusinessIncomePaymentController extends Controller
+{
+    private const ALLOWED_PAYROLL_USERS = ['이경호', '전진선', '김보곤'];
+
+    public function __construct(
+        private BusinessIncomePaymentService $service
+    ) {}
+
+    private function checkPayrollAccess(): ?JsonResponse
+    {
+        if (! in_array(auth()->user()->name, self::ALLOWED_PAYROLL_USERS)) {
+            return response()->json([
+                'success' => false,
+                'message' => '급여관리는 관계자만 볼 수 있습니다.',
+            ], 403);
+        }
+
+        return null;
+    }
+
+    /**
+     * 사업소득 지급 목록 (HTMX → 스프레드시트 파셜)
+     */
+    public function index(Request $request): JsonResponse|Response
+    {
+        if ($denied = $this->checkPayrollAccess()) {
+            return $denied;
+        }
+
+        $year = $request->integer('year') ?: now()->year;
+        $month = $request->integer('month') ?: now()->month;
+
+        $earners = $this->service->getActiveEarners();
+        $payments = $this->service->getPayments($year, $month);
+        $paymentsByUser = $payments->keyBy('user_id');
+        $stats = $this->service->getMonthlyStats($year, $month);
+
+        if ($request->header('HX-Request')) {
+            return response(
+                view('hr.business-income-payments.partials.stats', compact('stats')).
+                '<!-- SPLIT -->'.
+                view('hr.business-income-payments.partials.spreadsheet', compact('earners', 'paymentsByUser', 'year', 'month'))
+            );
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $payments,
+            'stats' => $stats,
+        ]);
+    }
+
+    /**
+     * 일괄 저장
+     */
+    public function bulkSave(Request $request): JsonResponse
+    {
+        if ($denied = $this->checkPayrollAccess()) {
+            return $denied;
+        }
+
+        $validated = $request->validate([
+            'year' => 'required|integer|min:2020|max:2100',
+            'month' => 'required|integer|min:1|max:12',
+            'items' => 'required|array',
+            'items.*.user_id' => 'required|integer',
+            'items.*.gross_amount' => 'required|numeric|min:0',
+            'items.*.service_content' => 'nullable|string|max:200',
+            'items.*.payment_date' => 'nullable|date',
+            'items.*.note' => 'nullable|string|max:500',
+        ]);
+
+        $result = $this->service->bulkSave(
+            $validated['year'],
+            $validated['month'],
+            $validated['items']
+        );
+
+        return response()->json([
+            'success' => true,
+            'message' => "저장 {$result['saved']}건, 삭제 {$result['deleted']}건, 건너뜀 {$result['skipped']}건",
+            'data' => $result,
+        ]);
+    }
+
+    /**
+     * CSV 내보내기
+     */
+    public function export(Request $request): StreamedResponse|JsonResponse
+    {
+        if ($denied = $this->checkPayrollAccess()) {
+            return $denied;
+        }
+
+        $year = $request->integer('year') ?: now()->year;
+        $month = $request->integer('month') ?: now()->month;
+
+        $payments = $this->service->getExportData($year, $month);
+        $filename = "사업소득자임금대장_{$year}년{$month}월_".now()->format('Ymd').'.csv';
+
+        return response()->streamDownload(function () use ($payments) {
+            $file = fopen('php://output', 'w');
+            fwrite($file, "\xEF\xBB\xBF"); // UTF-8 BOM
+
+            fputcsv($file, [
+                '번호', '상호/성명', '사업자등록번호', '용역내용',
+                '지급총액', '소득세(3%)', '지방소득세(0.3%)', '공제합계',
+                '실지급액', '지급일자', '비고', '상태',
+            ]);
+
+            foreach ($payments as $idx => $payment) {
+                $earnerName = $payment->user?->name ?? '-';
+
+                fputcsv($file, [
+                    $idx + 1,
+                    $earnerName,
+                    '', // 사업자등록번호는 별도 조회 필요
+                    $payment->service_content ?? '',
+                    $payment->gross_amount,
+                    $payment->income_tax,
+                    $payment->local_income_tax,
+                    $payment->total_deductions,
+                    $payment->net_amount,
+                    $payment->payment_date?->format('Y-m-d') ?? '',
+                    $payment->note ?? '',
+                    BusinessIncomePayment::STATUS_MAP[$payment->status] ?? $payment->status,
+                ]);
+            }
+
+            fclose($file);
+        }, $filename, ['Content-Type' => 'text/csv; charset=UTF-8']);
+    }
+}

app/Http/Controllers/HR/BusinessIncomePaymentController.php

@@ -0,0 +1,48 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Services\HR\BusinessIncomePaymentService;
+use Illuminate\Contracts\View\View;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class BusinessIncomePaymentController extends Controller
+{
+    private const ALLOWED_PAYROLL_USERS = ['이경호', '전진선', '김보곤'];
+
+    public function __construct(
+        private BusinessIncomePaymentService $service
+    ) {}
+
+    /**
+     * 사업소득자 임금대장 페이지
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.business-income-payments.index'));
+        }
+
+        if (! in_array(auth()->user()->name, self::ALLOWED_PAYROLL_USERS)) {
+            return view('hr.payrolls.restricted');
+        }
+
+        $year = $request->integer('year') ?: now()->year;
+        $month = $request->integer('month') ?: now()->month;
+
+        $earners = $this->service->getActiveEarners();
+        $payments = $this->service->getPayments($year, $month);
+        $paymentsByUser = $payments->keyBy('user_id');
+        $stats = $this->service->getMonthlyStats($year, $month);
+
+        return view('hr.business-income-payments.index', [
+            'earners' => $earners,
+            'paymentsByUser' => $paymentsByUser,
+            'stats' => $stats,
+            'year' => $year,
+            'month' => $month,
+        ]);
+    }
+}

app/Models/HR/BusinessIncomePayment.php

@@ -0,0 +1,192 @@
+<?php
+
+namespace App\Models\HR;
+
+use App\Models\User;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BusinessIncomePayment extends Model
+{
+    use ModelTrait, SoftDeletes;
+
+    protected $table = 'business_income_payments';
+
+    protected $fillable = [
+        'tenant_id',
+        'user_id',
+        'pay_year',
+        'pay_month',
+        'service_content',
+        'gross_amount',
+        'income_tax',
+        'local_income_tax',
+        'total_deductions',
+        'net_amount',
+        'payment_date',
+        'note',
+        'status',
+        'confirmed_at',
+        'confirmed_by',
+        'paid_at',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'tenant_id' => 'int',
+        'user_id' => 'int',
+        'pay_year' => 'int',
+        'pay_month' => 'int',
+        'gross_amount' => 'decimal:0',
+        'income_tax' => 'decimal:0',
+        'local_income_tax' => 'decimal:0',
+        'total_deductions' => 'decimal:0',
+        'net_amount' => 'decimal:0',
+        'payment_date' => 'date',
+        'confirmed_at' => 'datetime',
+        'paid_at' => 'datetime',
+    ];
+
+    protected $attributes = [
+        'status' => 'draft',
+    ];
+
+    // =========================================================================
+    // 상수
+    // =========================================================================
+
+    public const STATUS_DRAFT = 'draft';
+
+    public const STATUS_CONFIRMED = 'confirmed';
+
+    public const STATUS_PAID = 'paid';
+
+    public const STATUS_MAP = [
+        'draft' => '작성중',
+        'confirmed' => '확정',
+        'paid' => '지급완료',
+    ];
+
+    public const STATUS_COLORS = [
+        'draft' => 'amber',
+        'confirmed' => 'blue',
+        'paid' => 'emerald',
+    ];
+
+    /** 소득세율 3% */
+    public const INCOME_TAX_RATE = 0.03;
+
+    /** 지방소득세율 0.3% */
+    public const LOCAL_TAX_RATE = 0.003;
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'user_id');
+    }
+
+    public function confirmer(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'confirmed_by');
+    }
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    // =========================================================================
+    // Accessor
+    // =========================================================================
+
+    public function getStatusLabelAttribute(): string
+    {
+        return self::STATUS_MAP[$this->status] ?? $this->status;
+    }
+
+    public function getStatusColorAttribute(): string
+    {
+        return self::STATUS_COLORS[$this->status] ?? 'gray';
+    }
+
+    public function getPeriodLabelAttribute(): string
+    {
+        return sprintf('%d년 %d월', $this->pay_year, $this->pay_month);
+    }
+
+    // =========================================================================
+    // 상태 헬퍼
+    // =========================================================================
+
+    public function isEditable(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    public function isConfirmable(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    public function isPayable(): bool
+    {
+        return $this->status === self::STATUS_CONFIRMED;
+    }
+
+    public function isDeletable(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    // =========================================================================
+    // 세금 계산 (정적)
+    // =========================================================================
+
+    /**
+     * 지급총액으로 세금/공제/실지급액 계산
+     *
+     * @return array{income_tax: int, local_income_tax: int, total_deductions: int, net_amount: int}
+     */
+    public static function calculateTax(float $grossAmount): array
+    {
+        $incomeTax = (int) (floor($grossAmount * self::INCOME_TAX_RATE / 10) * 10);
+        $localIncomeTax = (int) (floor($grossAmount * self::LOCAL_TAX_RATE / 10) * 10);
+        $totalDeductions = $incomeTax + $localIncomeTax;
+        $netAmount = (int) max(0, $grossAmount - $totalDeductions);
+
+        return [
+            'income_tax' => $incomeTax,
+            'local_income_tax' => $localIncomeTax,
+            'total_deductions' => $totalDeductions,
+            'net_amount' => $netAmount,
+        ];
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeForTenant($query, ?int $tenantId = null)
+    {
+        $tenantId = $tenantId ?? session('selected_tenant_id', 1);
+
+        return $query->where($this->table.'.tenant_id', $tenantId);
+    }
+
+    public function scopeForPeriod($query, int $year, int $month)
+    {
+        return $query->where('pay_year', $year)->where('pay_month', $month);
+    }
+
+    public function scopeWithStatus($query, string $status)
+    {
+        return $query->where('status', $status);
+    }
+}

app/Services/HR/BusinessIncomePaymentService.php

@@ -0,0 +1,179 @@
+<?php
+
+namespace App\Services\HR;
+
+use App\Models\HR\BusinessIncomeEarner;
+use App\Models\HR\BusinessIncomePayment;
+use Illuminate\Database\Eloquent\Collection;
+use Illuminate\Support\Facades\DB;
+
+class BusinessIncomePaymentService
+{
+    /**
+     * 월별 사업소득 지급 내역 조회
+     */
+    public function getPayments(int $year, int $month): Collection
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        return BusinessIncomePayment::query()
+            ->with('user:id,name')
+            ->forTenant($tenantId)
+            ->forPeriod($year, $month)
+            ->orderBy('id')
+            ->get();
+    }
+
+    /**
+     * 활성 사업소득자 목록
+     */
+    public function getActiveEarners(): Collection
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        return BusinessIncomeEarner::query()
+            ->with('user:id,name')
+            ->forTenant($tenantId)
+            ->activeEmployees()
+            ->orderBy('display_name')
+            ->get();
+    }
+
+    /**
+     * 일괄 저장
+     *
+     * - 지급총액 > 0: upsert (신규 생성 또는 draft 수정)
+     * - 지급총액 == 0: draft면 삭제, confirmed/paid는 무시
+     * - confirmed/paid 상태 레코드는 수정하지 않음
+     */
+    public function bulkSave(int $year, int $month, array $items): array
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $saved = 0;
+        $deleted = 0;
+        $skipped = 0;
+
+        DB::transaction(function () use ($items, $tenantId, $year, $month, &$saved, &$deleted, &$skipped) {
+            foreach ($items as $item) {
+                $userId = (int) ($item['user_id'] ?? 0);
+                $grossAmount = (float) ($item['gross_amount'] ?? 0);
+
+                if ($userId === 0) {
+                    continue;
+                }
+
+                // 기존 레코드 조회 (SoftDeletes 포함, 행 잠금)
+                $existing = BusinessIncomePayment::withTrashed()
+                    ->where('tenant_id', $tenantId)
+                    ->where('user_id', $userId)
+                    ->where('pay_year', $year)
+                    ->where('pay_month', $month)
+                    ->lockForUpdate()
+                    ->first();
+
+                if ($grossAmount <= 0) {
+                    // 지급총액 0: draft면 삭제
+                    if ($existing && ! $existing->trashed() && $existing->isEditable()) {
+                        $existing->update(['deleted_by' => auth()->id()]);
+                        $existing->delete();
+                        $deleted++;
+                    }
+
+                    continue;
+                }
+
+                // confirmed/paid 상태는 수정하지 않음
+                if ($existing && ! $existing->trashed() && ! $existing->isEditable()) {
+                    $skipped++;
+
+                    continue;
+                }
+
+                $tax = BusinessIncomePayment::calculateTax($grossAmount);
+
+                $data = [
+                    'tenant_id' => $tenantId,
+                    'user_id' => $userId,
+                    'pay_year' => $year,
+                    'pay_month' => $month,
+                    'service_content' => $item['service_content'] ?? null,
+                    'gross_amount' => (int) $grossAmount,
+                    'income_tax' => $tax['income_tax'],
+                    'local_income_tax' => $tax['local_income_tax'],
+                    'total_deductions' => $tax['total_deductions'],
+                    'net_amount' => $tax['net_amount'],
+                    'payment_date' => ! empty($item['payment_date']) ? $item['payment_date'] : null,
+                    'note' => $item['note'] ?? null,
+                    'updated_by' => auth()->id(),
+                ];
+
+                if ($existing && $existing->trashed()) {
+                    $existing->forceDelete();
+                }
+
+                if ($existing && ! $existing->trashed()) {
+                    $existing->update($data);
+                } else {
+                    $data['status'] = 'draft';
+                    $data['created_by'] = auth()->id();
+                    BusinessIncomePayment::create($data);
+                }
+
+                $saved++;
+            }
+        });
+
+        return [
+            'saved' => $saved,
+            'deleted' => $deleted,
+            'skipped' => $skipped,
+        ];
+    }
+
+    /**
+     * 월간 통계 (통계 카드용)
+     */
+    public function getMonthlyStats(int $year, int $month): array
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $result = BusinessIncomePayment::query()
+            ->forTenant($tenantId)
+            ->forPeriod($year, $month)
+            ->select(
+                DB::raw('COUNT(*) as total_count'),
+                DB::raw('SUM(gross_amount) as total_gross'),
+                DB::raw('SUM(total_deductions) as total_deductions'),
+                DB::raw('SUM(net_amount) as total_net'),
+                DB::raw("SUM(CASE WHEN status = 'draft' THEN 1 ELSE 0 END) as draft_count"),
+                DB::raw("SUM(CASE WHEN status = 'confirmed' THEN 1 ELSE 0 END) as confirmed_count"),
+                DB::raw("SUM(CASE WHEN status = 'paid' THEN 1 ELSE 0 END) as paid_count"),
+            )
+            ->first();
+
+        return [
+            'total_gross' => (int) ($result->total_gross ?? 0),
+            'total_deductions' => (int) ($result->total_deductions ?? 0),
+            'total_net' => (int) ($result->total_net ?? 0),
+            'total_count' => (int) ($result->total_count ?? 0),
+            'draft_count' => (int) ($result->draft_count ?? 0),
+            'confirmed_count' => (int) ($result->confirmed_count ?? 0),
+            'paid_count' => (int) ($result->paid_count ?? 0),
+        ];
+    }
+
+    /**
+     * CSV 내보내기 데이터
+     */
+    public function getExportData(int $year, int $month): Collection
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        return BusinessIncomePayment::query()
+            ->with('user:id,name')
+            ->forTenant($tenantId)
+            ->forPeriod($year, $month)
+            ->orderBy('id')
+            ->get();
+    }
+}

resources/views/hr/business-income-payments/index.blade.php

@@ -0,0 +1,235 @@
+@extends('layouts.app')
+
+@section('title', '사업소득자 임금대장')
+
+@section('content')
+<div class="px-4 py-6">
+    {{-- 페이지 헤더 --}}
+    <div class="flex flex-col lg:flex-row lg:justify-between lg:items-center gap-4 mb-6">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">사업소득자 임금대장</h1>
+            <div class="flex items-center gap-2 mt-1">
+                <select id="bipYear" class="px-2 py-1 border border-gray-300 rounded text-sm text-gray-600 focus:ring-2 focus:ring-blue-500 focus:border-blue-500"
+                        onchange="refreshBIP()">
+                    @for($y = now()->year; $y >= now()->year - 2; $y--)
+                        <option value="{{ $y }}" {{ $year == $y ? 'selected' : '' }}>{{ $y }}년</option>
+                    @endfor
+                </select>
+                <select id="bipMonth" class="px-2 py-1 border border-gray-300 rounded text-sm text-gray-600 focus:ring-2 focus:ring-blue-500 focus:border-blue-500"
+                        onchange="refreshBIP()">
+                    @for($m = 1; $m <= 12; $m++)
+                        <option value="{{ $m }}" {{ $month == $m ? 'selected' : '' }}>{{ $m }}월</option>
+                    @endfor
+                </select>
+                <span class="text-sm text-gray-400 ml-1">소득세 3% + 지방소득세 0.3%</span>
+            </div>
+        </div>
+        <div class="flex flex-wrap items-center gap-2 sm:gap-3">
+            <button type="button" onclick="exportBIP()"
+                    class="inline-flex items-center gap-2 px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white text-sm font-medium rounded-lg transition-colors">
+                <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 10v6m0 0l-3-3m3 3l3-3m2 8H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z"/>
+                </svg>
+                CSV 내보내기
+            </button>
+            <button type="button" onclick="saveBIP()"
+                    id="bipSaveBtn"
+                    class="inline-flex items-center gap-2 px-4 py-2 bg-blue-600 hover:bg-blue-700 text-white text-sm font-medium rounded-lg transition-colors">
+                <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M8 7H5a2 2 0 00-2 2v9a2 2 0 002 2h14a2 2 0 002-2V9a2 2 0 00-2-2h-3m-1 4l-3 3m0 0l-3-3m3 3V4"/>
+                </svg>
+                일괄 저장
+            </button>
+        </div>
+    </div>
+
+    {{-- 통계 카드 --}}
+    <div id="bipStatsContainer" class="mb-6">
+        @include('hr.business-income-payments.partials.stats', ['stats' => $stats])
+    </div>
+
+    {{-- 스프레드시트 --}}
+    <div class="bg-white rounded-lg shadow-sm overflow-hidden">
+        <div id="bipSpreadsheet">
+            @include('hr.business-income-payments.partials.spreadsheet', [
+                'earners' => $earners,
+                'paymentsByUser' => $paymentsByUser,
+                'year' => $year,
+                'month' => $month,
+            ])
+        </div>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script>
+// =========================================================================
+// Money Input 유틸리티
+// =========================================================================
+function formatMoneyInput(el) {
+    const pos = el.selectionStart;
+    const oldLen = el.value.length;
+    const isNeg = el.value.indexOf('-') === 0;
+    const raw = el.value.replace(/[^0-9]/g, '');
+    const num = parseInt(raw, 10);
+    if (isNaN(num)) { el.value = isNeg ? '-' : ''; return; }
+    el.value = (isNeg ? '-' : '') + num.toLocaleString('ko-KR');
+    const newLen = el.value.length;
+    el.setSelectionRange(Math.max(0, pos + (newLen - oldLen)), Math.max(0, pos + (newLen - oldLen)));
+}
+
+function moneyFocus(el) { if (parseMoneyValue(el) === 0) el.value = ''; }
+function moneyBlur(el) { if (el.value.trim() === '') el.value = '0'; calcRow(el); }
+
+function parseMoneyValue(el) {
+    if (typeof el === 'string') return parseFloat(el.replace(/,/g, '')) || 0;
+    return parseFloat((el.value || '').replace(/,/g, '')) || 0;
+}
+
+function fmtNum(n) {
+    return Number(Math.round(n)).toLocaleString('ko-KR');
+}
+
+// =========================================================================
+// 행 자동 계산 (지급총액 → 소득세/지방소득세/공제합계/실지급액)
+// =========================================================================
+function calcRow(el) {
+    const row = el.closest('tr.bip-row');
+    if (!row) return;
+
+    const gross = parseMoneyValue(row.querySelector('[name="gross_amount"]'));
+    const incomeTax = Math.floor(gross * 0.03 / 10) * 10;
+    const localTax = Math.floor(gross * 0.003 / 10) * 10;
+    const totalDed = incomeTax + localTax;
+    const net = Math.max(0, gross - totalDed);
+
+    row.querySelector('.bip-income-tax').textContent = fmtNum(incomeTax);
+    row.querySelector('.bip-local-tax').textContent = fmtNum(localTax);
+    row.querySelector('.bip-total-ded').textContent = fmtNum(totalDed);
+    row.querySelector('.bip-net').textContent = fmtNum(net);
+
+    updateFooterSums();
+}
+
+function updateFooterSums() {
+    let sumGross = 0, sumIT = 0, sumLT = 0, sumDed = 0, sumNet = 0;
+    document.querySelectorAll('#bipTable tbody tr.bip-row').forEach(row => {
+        sumGross += parseMoneyValue(row.querySelector('[name="gross_amount"]'));
+    });
+    // 합계 행의 세금도 직접 계산 (표시값 합산이 아닌 각 행 기준)
+    document.querySelectorAll('#bipTable tbody tr.bip-row').forEach(row => {
+        const g = parseMoneyValue(row.querySelector('[name="gross_amount"]'));
+        sumIT += Math.floor(g * 0.03 / 10) * 10;
+        sumLT += Math.floor(g * 0.003 / 10) * 10;
+    });
+    sumDed = sumIT + sumLT;
+    sumNet = Math.max(0, sumGross - sumDed);
+
+    const el = id => document.getElementById(id);
+    if (el('bipSumGross'))    el('bipSumGross').textContent = fmtNum(sumGross);
+    if (el('bipSumIncomeTax'))el('bipSumIncomeTax').textContent = fmtNum(sumIT);
+    if (el('bipSumLocalTax')) el('bipSumLocalTax').textContent = fmtNum(sumLT);
+    if (el('bipSumDed'))      el('bipSumDed').textContent = fmtNum(sumDed);
+    if (el('bipSumNet'))      el('bipSumNet').textContent = fmtNum(sumNet);
+}
+
+// =========================================================================
+// 연월 변경 → HTMX 갱신
+// =========================================================================
+function refreshBIP() {
+    const year = document.getElementById('bipYear').value;
+    const month = document.getElementById('bipMonth').value;
+
+    fetch(`{{ route('api.admin.hr.business-income-payments.index') }}?year=${year}&month=${month}`, {
+        headers: {
+            'HX-Request': 'true',
+            'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content,
+        }
+    })
+    .then(r => r.text())
+    .then(html => {
+        const parts = html.split('<!-- SPLIT -->');
+        if (parts.length === 2) {
+            document.getElementById('bipStatsContainer').innerHTML = parts[0];
+            document.getElementById('bipSpreadsheet').innerHTML = parts[1];
+        }
+    });
+}
+
+// =========================================================================
+// 일괄 저장
+// =========================================================================
+function saveBIP() {
+    const btn = document.getElementById('bipSaveBtn');
+    const origText = btn.innerHTML;
+    btn.disabled = true;
+    btn.innerHTML = '<svg class="w-4 h-4 animate-spin" fill="none" viewBox="0 0 24 24"><circle class="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" stroke-width="4"></circle><path class="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4z"></path></svg> 저장중...';
+
+    const year = document.getElementById('bipYear').value;
+    const month = document.getElementById('bipMonth').value;
+    const items = [];
+
+    document.querySelectorAll('#bipTable tbody tr.bip-row').forEach(row => {
+        const userId = row.dataset.userId;
+        const grossEl = row.querySelector('[name="gross_amount"]');
+        if (!userId || !grossEl || grossEl.disabled) return;
+
+        items.push({
+            user_id: parseInt(userId),
+            gross_amount: parseMoneyValue(grossEl),
+            service_content: row.querySelector('[name="service_content"]')?.value || '',
+            payment_date: row.querySelector('[name="payment_date"]')?.value || '',
+            note: row.querySelector('[name="note"]')?.value || '',
+        });
+    });
+
+    fetch('{{ route("api.admin.hr.business-income-payments.bulk-save") }}', {
+        method: 'POST',
+        headers: {
+            'Content-Type': 'application/json',
+            'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content,
+        },
+        body: JSON.stringify({ year: parseInt(year), month: parseInt(month), items }),
+    })
+    .then(r => r.json())
+    .then(result => {
+        btn.disabled = false;
+        btn.innerHTML = origText;
+        if (result.success) {
+            showToast(result.message, 'success');
+            refreshBIP();
+        } else {
+            showToast(result.message || '저장 실패', 'error');
+        }
+    })
+    .catch(err => {
+        btn.disabled = false;
+        btn.innerHTML = origText;
+        showToast('네트워크 오류', 'error');
+    });
+}
+
+// =========================================================================
+// CSV 내보내기
+// =========================================================================
+function exportBIP() {
+    const year = document.getElementById('bipYear').value;
+    const month = document.getElementById('bipMonth').value;
+    window.location.href = `{{ route('api.admin.hr.business-income-payments.export') }}?year=${year}&month=${month}`;
+}
+
+// =========================================================================
+// 토스트 (전역 showToast가 없을 때 대비)
+// =========================================================================
+if (typeof showToast === 'undefined') {
+    window.showToast = function(msg, type) {
+        const div = document.createElement('div');
+        div.className = `fixed top-4 right-4 z-50 px-4 py-3 rounded-lg shadow-lg text-white text-sm ${type === 'error' ? 'bg-red-600' : 'bg-emerald-600'}`;
+        div.textContent = msg;
+        document.body.appendChild(div);
+        setTimeout(() => div.remove(), 3000);
+    };
+}
+</script>
+@endpush

resources/views/hr/business-income-payments/partials/spreadsheet.blade.php

@@ -0,0 +1,158 @@
+{{-- 사업소득자 임금대장 스프레드시트 (HTMX로 갱신) --}}
+@php
+    use App\Models\HR\BusinessIncomePayment;
+
+    // 최소 10행 보장
+    $rowCount = max(10, $earners->count());
+@endphp
+
+<x-table-swipe>
+    <table class="min-w-full" id="bipTable">
+        <thead class="bg-gray-50 border-b border-gray-200">
+            <tr>
+                <th class="px-3 py-3 text-center text-xs font-semibold text-gray-600" style="width: 50px;">구분</th>
+                <th class="px-3 py-3 text-left text-xs font-semibold text-gray-600" style="min-width: 120px;">상호/성명</th>
+                <th class="px-3 py-3 text-left text-xs font-semibold text-gray-600" style="min-width: 130px;">사업자등록번호</th>
+                <th class="px-3 py-3 text-left text-xs font-semibold text-gray-600" style="min-width: 150px;">용역내용</th>
+                <th class="px-3 py-3 text-right text-xs font-semibold text-gray-600" style="min-width: 130px;">지급총액</th>
+                <th class="px-3 py-3 text-right text-xs font-semibold text-gray-600 bg-red-50" style="min-width: 110px;">소득세(3%)</th>
+                <th class="px-3 py-3 text-right text-xs font-semibold text-gray-600 bg-red-50" style="min-width: 110px;">지방소득세(0.3%)</th>
+                <th class="px-3 py-3 text-right text-xs font-semibold text-gray-600 bg-red-50" style="min-width: 110px;">공제합계</th>
+                <th class="px-3 py-3 text-right text-xs font-semibold text-gray-600 bg-emerald-50" style="min-width: 130px;">실지급액</th>
+                <th class="px-3 py-3 text-center text-xs font-semibold text-gray-600" style="min-width: 130px;">지급일자</th>
+                <th class="px-3 py-3 text-left text-xs font-semibold text-gray-600" style="min-width: 120px;">비고</th>
+            </tr>
+        </thead>
+        <tbody class="bg-white divide-y divide-gray-100">
+            @foreach($earners as $idx => $earner)
+            @php
+                $payment = $paymentsByUser->get($earner->user_id);
+                $isLocked = $payment && !$payment->isEditable();
+                $statusColor = $payment ? (BusinessIncomePayment::STATUS_COLORS[$payment->status] ?? 'gray') : '';
+                $statusLabel = $payment ? (BusinessIncomePayment::STATUS_MAP[$payment->status] ?? '') : '';
+            @endphp
+            <tr class="hover:bg-gray-50 transition-colors bip-row {{ $isLocked ? 'bg-gray-50' : '' }}"
+                data-user-id="{{ $earner->user_id }}">
+                {{-- 구분 (번호) --}}
+                <td class="px-3 py-2 text-center text-sm text-gray-500">
+                    {{ $idx + 1 }}
+                    @if($isLocked)
+                        <span class="block text-xs mt-0.5 px-1 rounded bg-{{ $statusColor }}-100 text-{{ $statusColor }}-700">{{ $statusLabel }}</span>
+                    @endif
+                </td>
+
+                {{-- 상호/성명 --}}
+                <td class="px-3 py-2 whitespace-nowrap">
+                    <span class="text-sm font-medium text-gray-900">{{ $earner->business_name ?: ($earner->user?->name ?? '-') }}</span>
+                    @if($earner->business_name && $earner->user?->name)
+                        <span class="block text-xs text-gray-400">{{ $earner->user->name }}</span>
+                    @endif
+                </td>
+
+                {{-- 사업자등록번호 --}}
+                <td class="px-3 py-2 whitespace-nowrap text-sm text-gray-600">
+                    {{ $earner->business_registration_number ?? '-' }}
+                </td>
+
+                {{-- 용역내용 --}}
+                <td class="px-3 py-2">
+                    <input type="text"
+                           name="service_content"
+                           value="{{ $payment->service_content ?? '' }}"
+                           placeholder="용역내용"
+                           {{ $isLocked ? 'disabled' : '' }}
+                           class="w-full px-2 py-1 border border-gray-200 rounded text-sm focus:ring-1 focus:ring-blue-500 focus:border-blue-500 {{ $isLocked ? 'bg-gray-100 text-gray-500' : '' }}"
+                           style="min-width: 120px;">
+                </td>
+
+                {{-- 지급총액 --}}
+                <td class="px-3 py-2">
+                    <input type="text"
+                           name="gross_amount"
+                           inputmode="numeric"
+                           value="{{ $payment ? number_format($payment->gross_amount) : '0' }}"
+                           {{ $isLocked ? 'disabled' : '' }}
+                           oninput="formatMoneyInput(this); calcRow(this)"
+                           onfocus="moneyFocus(this)"
+                           onblur="moneyBlur(this)"
+                           class="w-full px-2 py-1 border border-gray-200 rounded text-sm text-right money-input focus:ring-1 focus:ring-blue-500 focus:border-blue-500 {{ $isLocked ? 'bg-gray-100 text-gray-500' : '' }}"
+                           style="min-width: 100px;">
+                </td>
+
+                {{-- 소득세 (자동계산) --}}
+                <td class="px-3 py-2 text-right text-sm text-red-600 bg-red-50/30 bip-income-tax">
+                    {{ $payment ? number_format($payment->income_tax) : '0' }}
+                </td>
+
+                {{-- 지방소득세 (자동계산) --}}
+                <td class="px-3 py-2 text-right text-sm text-red-600 bg-red-50/30 bip-local-tax">
+                    {{ $payment ? number_format($payment->local_income_tax) : '0' }}
+                </td>
+
+                {{-- 공제합계 (자동계산) --}}
+                <td class="px-3 py-2 text-right text-sm font-medium text-red-700 bg-red-50/30 bip-total-ded">
+                    {{ $payment ? number_format($payment->total_deductions) : '0' }}
+                </td>
+
+                {{-- 실지급액 (자동계산) --}}
+                <td class="px-3 py-2 text-right text-sm font-medium text-emerald-700 bg-emerald-50/30 bip-net">
+                    {{ $payment ? number_format($payment->net_amount) : '0' }}
+                </td>
+
+                {{-- 지급일자 --}}
+                <td class="px-3 py-2">
+                    <input type="date"
+                           name="payment_date"
+                           value="{{ $payment && $payment->payment_date ? $payment->payment_date->format('Y-m-d') : '' }}"
+                           {{ $isLocked ? 'disabled' : '' }}
+                           class="w-full px-2 py-1 border border-gray-200 rounded text-sm focus:ring-1 focus:ring-blue-500 focus:border-blue-500 {{ $isLocked ? 'bg-gray-100 text-gray-500' : '' }}"
+                           style="min-width: 110px;">
+                </td>
+
+                {{-- 비고 --}}
+                <td class="px-3 py-2">
+                    <input type="text"
+                           name="note"
+                           value="{{ $payment->note ?? '' }}"
+                           placeholder="비고"
+                           {{ $isLocked ? 'disabled' : '' }}
+                           class="w-full px-2 py-1 border border-gray-200 rounded text-sm focus:ring-1 focus:ring-blue-500 focus:border-blue-500 {{ $isLocked ? 'bg-gray-100 text-gray-500' : '' }}"
+                           style="min-width: 80px;">
+                </td>
+            </tr>
+            @endforeach
+
+            {{-- 빈 행 채우기 (최소 10행) --}}
+            @for($i = $earners->count(); $i < 10; $i++)
+            <tr class="hover:bg-gray-50 transition-colors">
+                <td class="px-3 py-2 text-center text-sm text-gray-300">{{ $i + 1 }}</td>
+                <td class="px-3 py-2 text-sm text-gray-300">-</td>
+                <td class="px-3 py-2 text-sm text-gray-300">-</td>
+                <td class="px-3 py-2" colspan="8"></td>
+            </tr>
+            @endfor
+        </tbody>
+        <tfoot class="bg-gray-100 border-t-2 border-gray-300">
+            <tr class="font-semibold">
+                <td class="px-3 py-3 text-center text-sm text-gray-700" colspan="3">합계</td>
+                <td class="px-3 py-3"></td>
+                <td class="px-3 py-3 text-right text-sm text-gray-800" id="bipSumGross">
+                    {{ number_format($paymentsByUser->sum('gross_amount')) }}
+                </td>
+                <td class="px-3 py-3 text-right text-sm text-red-600 bg-red-50/30" id="bipSumIncomeTax">
+                    {{ number_format($paymentsByUser->sum('income_tax')) }}
+                </td>
+                <td class="px-3 py-3 text-right text-sm text-red-600 bg-red-50/30" id="bipSumLocalTax">
+                    {{ number_format($paymentsByUser->sum('local_income_tax')) }}
+                </td>
+                <td class="px-3 py-3 text-right text-sm text-red-700 bg-red-50/30" id="bipSumDed">
+                    {{ number_format($paymentsByUser->sum('total_deductions')) }}
+                </td>
+                <td class="px-3 py-3 text-right text-sm text-emerald-700 bg-emerald-50/30" id="bipSumNet">
+                    {{ number_format($paymentsByUser->sum('net_amount')) }}
+                </td>
+                <td class="px-3 py-3" colspan="2"></td>
+            </tr>
+        </tfoot>
+    </table>
+</x-table-swipe>

resources/views/hr/business-income-payments/partials/stats.blade.php

@@ -0,0 +1,23 @@
+{{-- 사업소득자 월간 통계 카드 (HTMX로 갱신) --}}
+<div class="grid gap-4" style="grid-template-columns: repeat(auto-fit, minmax(140px, 1fr));">
+    <div class="bg-white rounded-lg shadow-sm p-4">
+        <div class="text-sm text-gray-500">총 지급액</div>
+        <div class="text-2xl font-bold text-blue-600">{{ number_format($stats['total_gross']) }}</div>
+    </div>
+    <div class="bg-white rounded-lg shadow-sm p-4">
+        <div class="text-sm text-gray-500">총 공제액</div>
+        <div class="text-2xl font-bold text-red-600">{{ number_format($stats['total_deductions']) }}</div>
+    </div>
+    <div class="bg-white rounded-lg shadow-sm p-4">
+        <div class="text-sm text-gray-500">실지급 총액</div>
+        <div class="text-2xl font-bold text-emerald-600">{{ number_format($stats['total_net']) }}</div>
+    </div>
+    <div class="bg-white rounded-lg shadow-sm p-4">
+        <div class="text-sm text-gray-500">대상 인원</div>
+        <div class="text-2xl font-bold text-gray-600">{{ $stats['total_count'] }}명</div>
+    </div>
+    <div class="bg-white rounded-lg shadow-sm p-4">
+        <div class="text-sm text-gray-500">미확정</div>
+        <div class="text-2xl font-bold text-amber-600">{{ $stats['draft_count'] }}건</div>
+    </div>
+</div>

routes/api.php

@@ -1135,3 +1135,10 @@
     Route::get('/', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'settingsIndex'])->name('index');
     Route::put('/', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'settingsUpdate'])->name('update');
 });
+
+// 사업소득자 임금대장 API
+Route::middleware(['web', 'auth', 'hq.member'])->prefix('admin/hr/business-income-payments')->name('api.admin.hr.business-income-payments.')->group(function () {
+    Route::get('/export', [\App\Http\Controllers\Api\Admin\HR\BusinessIncomePaymentController::class, 'export'])->name('export');
+    Route::post('/bulk-save', [\App\Http\Controllers\Api\Admin\HR\BusinessIncomePaymentController::class, 'bulkSave'])->name('bulk-save');
+    Route::get('/', [\App\Http\Controllers\Api\Admin\HR\BusinessIncomePaymentController::class, 'index'])->name('index');
+});

routes/web.php

@@ -924,6 +924,11 @@
     Route::prefix('payrolls')->name('payrolls.')->group(function () {
         Route::get('/', [\App\Http\Controllers\HR\PayrollController::class, 'index'])->name('index');
     });
+
+    // 사업소득자 임금대장
+    Route::prefix('business-income-payments')->name('business-income-payments.')->group(function () {
+        Route::get('/', [\App\Http\Controllers\HR\BusinessIncomePaymentController::class, 'index'])->name('index');
+    });
 });
 
 /*