feat: [finance] 미지급금관리 홈택스/일반전표 데이터 통합 조회

- 홈택스 매입세금계산서 미지급금/미지급비용 대변 데이터 연동
- 일반전표 미지급금/미지급비용 차변 상계 데이터 연동
- 거래처별 잔액 자동 계산 (발생-상계)
- 통합잔액/홈택스발생/일반전표상계/수동관리 4탭 구조

app/Http/Controllers/Finance/PayableController.php

@@ -3,9 +3,12 @@
 namespace App\Http\Controllers\Finance;
 
 use App\Http\Controllers\Controller;
+use App\Models\Barobill\HometaxInvoiceJournal;
+use App\Models\Finance\JournalEntryLine;
 use App\Models\Finance\Payable;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
 
 class PayableController extends Controller
 {
@@ -180,4 +183,252 @@ public function destroy(int $id): JsonResponse
             'message' => '미지급금이 삭제되었습니다.',
         ]);
     }
+
+    /**
+     * 통합 잔액 조회: 홈택스 발생 + 일반전표 상계를 거래처별로 집계
+     */
+    public function integrated(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $startDate = $request->input('startDate', date('Y-01-01'));
+        $endDate = $request->input('endDate', date('Y-12-31'));
+        $account = $request->input('account', 'all');
+        $vendor = $request->input('vendor', '');
+
+        $accountCodes = $account === 'all' ? ['204', '205'] : [$account];
+
+        // 1. 홈택스 매입세금계산서 - 대변(미지급금 발생)
+        $hometaxQuery = HometaxInvoiceJournal::where('tenant_id', $tenantId)
+            ->whereIn('account_code', $accountCodes)
+            ->where('dc_type', 'credit')
+            ->where('credit_amount', '>', 0)
+            ->whereBetween('write_date', [$startDate, $endDate]);
+
+        if ($vendor) {
+            $hometaxQuery->where('trading_partner_name', 'like', "%{$vendor}%");
+        }
+
+        $hometaxGrouped = (clone $hometaxQuery)
+            ->select(
+                'trading_partner_name',
+                'account_code',
+                'account_name',
+                DB::raw('SUM(credit_amount) as total_credit'),
+                DB::raw('COUNT(*) as cnt'),
+                DB::raw('MIN(write_date) as first_date'),
+                DB::raw('MAX(write_date) as last_date')
+            )
+            ->groupBy('trading_partner_name', 'account_code', 'account_name')
+            ->orderByDesc('total_credit')
+            ->get();
+
+        $hometaxDetails = (clone $hometaxQuery)
+            ->select('id', 'trading_partner_name', 'account_code', 'account_name', 'credit_amount', 'write_date', 'description', 'nts_confirm_num')
+            ->orderByDesc('write_date')
+            ->get();
+
+        // 2. 일반전표 - 계정 204/205 차변(상계) + 대변(전표를 통한 발생)
+        $journalQuery = JournalEntryLine::where('journal_entry_lines.tenant_id', $tenantId)
+            ->whereIn('journal_entry_lines.account_code', $accountCodes)
+            ->join('journal_entries', function ($join) {
+                $join->on('journal_entries.id', '=', 'journal_entry_lines.journal_entry_id')
+                    ->whereNull('journal_entries.deleted_at');
+            })
+            ->whereBetween('journal_entries.entry_date', [$startDate, $endDate]);
+
+        if ($vendor) {
+            $journalQuery->where('journal_entry_lines.trading_partner_name', 'like', "%{$vendor}%");
+        }
+
+        $journalGrouped = (clone $journalQuery)
+            ->select(
+                'journal_entry_lines.trading_partner_name',
+                'journal_entry_lines.account_code',
+                'journal_entry_lines.account_name',
+                'journal_entry_lines.dc_type',
+                DB::raw('SUM(journal_entry_lines.debit_amount) as total_debit'),
+                DB::raw('SUM(journal_entry_lines.credit_amount) as total_credit'),
+                DB::raw('COUNT(*) as cnt')
+            )
+            ->groupBy('journal_entry_lines.trading_partner_name', 'journal_entry_lines.account_code', 'journal_entry_lines.account_name', 'journal_entry_lines.dc_type')
+            ->orderByDesc('total_debit')
+            ->get();
+
+        $journalDetails = (clone $journalQuery)
+            ->select(
+                'journal_entry_lines.id',
+                'journal_entry_lines.trading_partner_name',
+                'journal_entry_lines.account_code',
+                'journal_entry_lines.account_name',
+                'journal_entry_lines.dc_type',
+                'journal_entry_lines.debit_amount',
+                'journal_entry_lines.credit_amount',
+                'journal_entry_lines.description',
+                'journal_entries.entry_date',
+                'journal_entries.entry_no'
+            )
+            ->orderByDesc('journal_entries.entry_date')
+            ->get();
+
+        // 3. 거래처별 잔액 계산
+        $vendorMap = [];
+
+        // 홈택스 대변 = 발생
+        foreach ($hometaxGrouped as $row) {
+            $key = $row->trading_partner_name.'|'.$row->account_code;
+            if (! isset($vendorMap[$key])) {
+                $vendorMap[$key] = [
+                    'vendorName' => $row->trading_partner_name,
+                    'accountCode' => $row->account_code,
+                    'accountName' => $row->account_name,
+                    'occurred' => 0,
+                    'offset' => 0,
+                    'hometaxCount' => 0,
+                    'journalDebitCount' => 0,
+                    'journalCreditCount' => 0,
+                ];
+            }
+            $vendorMap[$key]['occurred'] += $row->total_credit;
+            $vendorMap[$key]['hometaxCount'] += $row->cnt;
+        }
+
+        // 일반전표 차변 = 상계, 대변 = 발생
+        foreach ($journalGrouped as $row) {
+            $key = $row->trading_partner_name.'|'.$row->account_code;
+            if (! isset($vendorMap[$key])) {
+                $vendorMap[$key] = [
+                    'vendorName' => $row->trading_partner_name,
+                    'accountCode' => $row->account_code,
+                    'accountName' => $row->account_name,
+                    'occurred' => 0,
+                    'offset' => 0,
+                    'hometaxCount' => 0,
+                    'journalDebitCount' => 0,
+                    'journalCreditCount' => 0,
+                ];
+            }
+            if ($row->dc_type === 'debit') {
+                $vendorMap[$key]['offset'] += $row->total_debit;
+                $vendorMap[$key]['journalDebitCount'] += $row->cnt;
+            } else {
+                $vendorMap[$key]['occurred'] += $row->total_credit;
+                $vendorMap[$key]['journalCreditCount'] += $row->cnt;
+            }
+        }
+
+        // 잔액 계산 및 정렬
+        $byVendor = collect($vendorMap)->map(function ($item) {
+            $item['balance'] = $item['occurred'] - $item['offset'];
+
+            return $item;
+        })->sortByDesc('balance')->values()->all();
+
+        // 4. 요약 통계
+        $totalOccurred = array_sum(array_column($byVendor, 'occurred'));
+        $totalOffset = array_sum(array_column($byVendor, 'offset'));
+
+        return response()->json([
+            'success' => true,
+            'data' => [
+                'summary' => [
+                    'totalOccurred' => $totalOccurred,
+                    'totalOffset' => $totalOffset,
+                    'totalBalance' => $totalOccurred - $totalOffset,
+                    'hometaxCount' => $hometaxDetails->count(),
+                    'journalCount' => $journalDetails->count(),
+                    'vendorCount' => count($byVendor),
+                ],
+                'byVendor' => $byVendor,
+                'hometaxDetails' => $hometaxDetails,
+                'journalDetails' => $journalDetails,
+            ],
+        ]);
+    }
+
+    /**
+     * 홈택스 매입세금계산서 미지급금/미지급비용 대변 내역
+     */
+    public function hometaxPayables(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $startDate = $request->input('startDate', date('Y-01-01'));
+        $endDate = $request->input('endDate', date('Y-12-31'));
+        $account = $request->input('account', 'all');
+
+        $accountCodes = $account === 'all' ? ['204', '205'] : [$account];
+
+        $items = HometaxInvoiceJournal::where('tenant_id', $tenantId)
+            ->whereIn('account_code', $accountCodes)
+            ->where('dc_type', 'credit')
+            ->where('credit_amount', '>', 0)
+            ->whereBetween('write_date', [$startDate, $endDate])
+            ->select('id', 'trading_partner_name', 'account_code', 'account_name', 'credit_amount', 'write_date', 'description', 'nts_confirm_num', 'supply_amount', 'tax_amount', 'total_amount')
+            ->orderByDesc('write_date')
+            ->get();
+
+        $totalCredit = $items->sum('credit_amount');
+
+        return response()->json([
+            'success' => true,
+            'data' => $items,
+            'summary' => [
+                'totalCredit' => $totalCredit,
+                'count' => $items->count(),
+            ],
+        ]);
+    }
+
+    /**
+     * 일반전표 미지급금/미지급비용 내역 (차변=상계, 대변=발생)
+     */
+    public function journalPayables(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $startDate = $request->input('startDate', date('Y-01-01'));
+        $endDate = $request->input('endDate', date('Y-12-31'));
+        $account = $request->input('account', 'all');
+        $dcType = $request->input('dcType', 'all');
+
+        $accountCodes = $account === 'all' ? ['204', '205'] : [$account];
+
+        $query = JournalEntryLine::where('journal_entry_lines.tenant_id', $tenantId)
+            ->whereIn('journal_entry_lines.account_code', $accountCodes)
+            ->join('journal_entries', function ($join) {
+                $join->on('journal_entries.id', '=', 'journal_entry_lines.journal_entry_id')
+                    ->whereNull('journal_entries.deleted_at');
+            })
+            ->whereBetween('journal_entries.entry_date', [$startDate, $endDate]);
+
+        if ($dcType !== 'all') {
+            $query->where('journal_entry_lines.dc_type', $dcType);
+        }
+
+        $items = $query->select(
+            'journal_entry_lines.id',
+            'journal_entry_lines.trading_partner_name',
+            'journal_entry_lines.account_code',
+            'journal_entry_lines.account_name',
+            'journal_entry_lines.dc_type',
+            'journal_entry_lines.debit_amount',
+            'journal_entry_lines.credit_amount',
+            'journal_entry_lines.description',
+            'journal_entries.entry_date',
+            'journal_entries.entry_no'
+        )
+            ->orderByDesc('journal_entries.entry_date')
+            ->get();
+
+        $totalDebit = $items->sum('debit_amount');
+        $totalCredit = $items->sum('credit_amount');
+
+        return response()->json([
+            'success' => true,
+            'data' => $items,
+            'summary' => [
+                'totalDebit' => $totalDebit,
+                'totalCredit' => $totalCredit,
+                'count' => $items->count(),
+            ],
+        ]);
+    }
 }