feat: [payroll] 급여 일반전표 자동 생성 기능

- PayrollController에 generateJournalEntry() 메서드 추가
- 해당월 급여 합산 → 분개 행 자동 구성 (차변 801 급여, 대변 207/205)
- 중복 체크 (source_type=payroll, source_key=payroll-YYYY-MM)
- 0원 항목 행 제외, 차대 균형 검증
- 급여관리 페이지에 전표 생성 버튼 추가

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

@@ -3,10 +3,17 @@
 namespace App\Http\Controllers\Api\Admin\HR;
 
 use App\Http\Controllers\Controller;
+use App\Models\Barobill\AccountCode;
+use App\Models\Finance\JournalEntry;
+use App\Models\Finance\JournalEntryLine;
+use App\Models\Finance\TradingPartner;
+use App\Models\HR\Payroll;
 use App\Services\HR\PayrollService;
+use Carbon\Carbon;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
+use Illuminate\Support\Facades\DB;
 use PhpOffice\PhpSpreadsheet\Spreadsheet;
 use PhpOffice\PhpSpreadsheet\Style\Alignment;
 use PhpOffice\PhpSpreadsheet\Style\Border;
@@ -632,6 +639,281 @@ public function settingsUpdate(Request $request): JsonResponse
         }
     }
 
+    /**
+     * 급여 일반전표 자동 생성
+     */
+    public function generateJournalEntry(Request $request): JsonResponse
+    {
+        if ($denied = $this->checkPayrollAccess()) {
+            return $denied;
+        }
+
+        $request->validate([
+            'year' => 'required|integer|min:2020|max:2100',
+            'month' => 'required|integer|min:1|max:12',
+        ]);
+
+        $year = $request->integer('year');
+        $month = $request->integer('month');
+        $tenantId = session('selected_tenant_id', 1);
+        $sourceKey = "payroll-{$year}-{$month}";
+
+        // 중복 체크
+        $existing = JournalEntry::forTenant($tenantId)
+            ->where('source_type', 'payroll')
+            ->where('source_key', $sourceKey)
+            ->first();
+
+        if ($existing) {
+            return response()->json([
+                'success' => false,
+                'message' => "이미 {$month}월분 급여 전표가 존재합니다 ({$existing->entry_no})",
+            ], 422);
+        }
+
+        // 해당월 급여 합산
+        $sums = Payroll::forTenant($tenantId)
+            ->forPeriod($year, $month)
+            ->selectRaw('
+                SUM(gross_salary) as total_gross,
+                SUM(pension) as total_pension,
+                SUM(health_insurance) as total_health,
+                SUM(long_term_care) as total_ltc,
+                SUM(employment_insurance) as total_emp,
+                SUM(income_tax) as total_income_tax,
+                SUM(resident_tax) as total_resident_tax,
+                SUM(net_salary) as total_net
+            ')
+            ->first();
+
+        if (! $sums || (int) $sums->total_gross === 0) {
+            return response()->json([
+                'success' => false,
+                'message' => '해당 월 급여 데이터가 없습니다.',
+            ], 422);
+        }
+
+        // 거래처 조회
+        $partnerNames = ['임직원', '건강보험연금', '건강보험건강', '건강보험고용', '강서세무서', '강서구청'];
+        $partners = TradingPartner::forTenant($tenantId)
+            ->whereIn('name', $partnerNames)
+            ->pluck('id', 'name');
+
+        $missingPartners = array_diff($partnerNames, $partners->keys()->toArray());
+        if (! empty($missingPartners)) {
+            return response()->json([
+                'success' => false,
+                'message' => '거래처가 등록되어 있지 않습니다: '.implode(', ', $missingPartners),
+            ], 422);
+        }
+
+        // 계정과목 조회
+        $accountCodes = AccountCode::whereIn('code', ['801', '207', '205'])
+            ->where('is_active', true)
+            ->pluck('name', 'code');
+
+        $missingCodes = array_diff(['801', '207', '205'], $accountCodes->keys()->toArray());
+        if (! empty($missingCodes)) {
+            return response()->json([
+                'success' => false,
+                'message' => '계정과목이 등록되어 있지 않습니다: '.implode(', ', $missingCodes),
+            ], 422);
+        }
+
+        // 전표일자 (해당월 말일)
+        $entryDate = Carbon::create($year, $month)->endOfMonth()->toDateString();
+        $monthLabel = "{$month}월분";
+
+        // 분개 행 구성
+        $lines = [];
+        $lineNo = 1;
+
+        // 1. 차변: 801 급여 / 임직원
+        $grossAmount = (int) $sums->total_gross;
+        if ($grossAmount > 0) {
+            $lines[] = [
+                'dc_type' => 'debit',
+                'account_code' => '801',
+                'account_name' => $accountCodes['801'],
+                'trading_partner_id' => $partners['임직원'],
+                'trading_partner_name' => '임직원',
+                'debit_amount' => $grossAmount,
+                'credit_amount' => 0,
+                'description' => "{$monthLabel} 급여",
+                'line_no' => $lineNo++,
+            ];
+        }
+
+        // 2. 대변: 207 예수금 / 건강보험연금 — 국민연금
+        $pension = (int) $sums->total_pension;
+        if ($pension > 0) {
+            $lines[] = [
+                'dc_type' => 'credit',
+                'account_code' => '207',
+                'account_name' => $accountCodes['207'],
+                'trading_partner_id' => $partners['건강보험연금'],
+                'trading_partner_name' => '건강보험연금',
+                'debit_amount' => 0,
+                'credit_amount' => $pension,
+                'description' => '국민연금',
+                'line_no' => $lineNo++,
+            ];
+        }
+
+        // 3. 대변: 207 예수금 / 건강보험건강 — 건강보험
+        $health = (int) $sums->total_health;
+        if ($health > 0) {
+            $lines[] = [
+                'dc_type' => 'credit',
+                'account_code' => '207',
+                'account_name' => $accountCodes['207'],
+                'trading_partner_id' => $partners['건강보험건강'],
+                'trading_partner_name' => '건강보험건강',
+                'debit_amount' => 0,
+                'credit_amount' => $health,
+                'description' => '건강보험',
+                'line_no' => $lineNo++,
+            ];
+        }
+
+        // 4. 대변: 207 예수금 / 건강보험건강 — 장기요양보험
+        $ltc = (int) $sums->total_ltc;
+        if ($ltc > 0) {
+            $lines[] = [
+                'dc_type' => 'credit',
+                'account_code' => '207',
+                'account_name' => $accountCodes['207'],
+                'trading_partner_id' => $partners['건강보험건강'],
+                'trading_partner_name' => '건강보험건강',
+                'debit_amount' => 0,
+                'credit_amount' => $ltc,
+                'description' => '장기요양보험',
+                'line_no' => $lineNo++,
+            ];
+        }
+
+        // 5. 대변: 207 예수금 / 건강보험고용 — 고용보험
+        $emp = (int) $sums->total_emp;
+        if ($emp > 0) {
+            $lines[] = [
+                'dc_type' => 'credit',
+                'account_code' => '207',
+                'account_name' => $accountCodes['207'],
+                'trading_partner_id' => $partners['건강보험고용'],
+                'trading_partner_name' => '건강보험고용',
+                'debit_amount' => 0,
+                'credit_amount' => $emp,
+                'description' => '고용보험',
+                'line_no' => $lineNo++,
+            ];
+        }
+
+        // 6. 대변: 207 예수금 / 강서세무서 — 근로소득세
+        $incomeTax = (int) $sums->total_income_tax;
+        if ($incomeTax > 0) {
+            $lines[] = [
+                'dc_type' => 'credit',
+                'account_code' => '207',
+                'account_name' => $accountCodes['207'],
+                'trading_partner_id' => $partners['강서세무서'],
+                'trading_partner_name' => '강서세무서',
+                'debit_amount' => 0,
+                'credit_amount' => $incomeTax,
+                'description' => "{$monthLabel} 근로소득세",
+                'line_no' => $lineNo++,
+            ];
+        }
+
+        // 7. 대변: 207 예수금 / 강서구청 — 지방소득세
+        $residentTax = (int) $sums->total_resident_tax;
+        if ($residentTax > 0) {
+            $lines[] = [
+                'dc_type' => 'credit',
+                'account_code' => '207',
+                'account_name' => $accountCodes['207'],
+                'trading_partner_id' => $partners['강서구청'],
+                'trading_partner_name' => '강서구청',
+                'debit_amount' => 0,
+                'credit_amount' => $residentTax,
+                'description' => "{$monthLabel} 지방소득세",
+                'line_no' => $lineNo++,
+            ];
+        }
+
+        // 8. 대변: 205 미지급비용 / 임직원 — 급여
+        $netSalary = (int) $sums->total_net;
+        if ($netSalary > 0) {
+            $lines[] = [
+                'dc_type' => 'credit',
+                'account_code' => '205',
+                'account_name' => $accountCodes['205'],
+                'trading_partner_id' => $partners['임직원'],
+                'trading_partner_name' => '임직원',
+                'debit_amount' => 0,
+                'credit_amount' => $netSalary,
+                'description' => "{$monthLabel} 급여",
+                'line_no' => $lineNo++,
+            ];
+        }
+
+        // 차대 균형 검증
+        $totalDebit = collect($lines)->sum('debit_amount');
+        $totalCredit = collect($lines)->sum('credit_amount');
+
+        if ($totalDebit !== $totalCredit || $totalDebit === 0) {
+            return response()->json([
+                'success' => false,
+                'message' => "차변({$totalDebit})과 대변({$totalCredit})이 일치하지 않습니다.",
+            ], 422);
+        }
+
+        try {
+            $entry = DB::transaction(function () use ($tenantId, $entryDate, $totalDebit, $totalCredit, $sourceKey, $monthLabel, $lines) {
+                $entryNo = JournalEntry::generateEntryNo($tenantId, $entryDate);
+
+                $entry = JournalEntry::create([
+                    'tenant_id' => $tenantId,
+                    'entry_no' => $entryNo,
+                    'entry_date' => $entryDate,
+                    'entry_type' => 'general',
+                    'description' => "{$monthLabel} 급여",
+                    'total_debit' => $totalDebit,
+                    'total_credit' => $totalCredit,
+                    'status' => 'draft',
+                    'source_type' => 'payroll',
+                    'source_key' => $sourceKey,
+                    'created_by_name' => auth()->user()?->name ?? '시스템',
+                ]);
+
+                foreach ($lines as $line) {
+                    JournalEntryLine::create(array_merge($line, [
+                        'tenant_id' => $tenantId,
+                        'journal_entry_id' => $entry->id,
+                    ]));
+                }
+
+                return $entry;
+            });
+
+            return response()->json([
+                'success' => true,
+                'message' => "급여 전표가 생성되었습니다 ({$entry->entry_no})",
+                'data' => [
+                    'entry_no' => $entry->entry_no,
+                    'entry_date' => $entry->entry_date->toDateString(),
+                ],
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '전표 생성 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
     /**
      * 급여 계산 미리보기 (AJAX)
      */