feat: [payroll] 엑셀 export에 추가공제 항목 동적 열 포함

- 전 사원의 deductions JSON에서 고유 항목명 수집
- 개인별 추가공제 항목을 동적 열로 확장 출력
- 추가공제 열 헤더 보라색, 데이터 영역 연보라 배경 구분
- 추가공제 없는 사원은 해당 열 0 표시

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

@@ -14,6 +14,7 @@
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
 use Illuminate\Support\Facades\DB;
+use PhpOffice\PhpSpreadsheet\Cell\Coordinate;
 use PhpOffice\PhpSpreadsheet\Spreadsheet;
 use PhpOffice\PhpSpreadsheet\Style\Alignment;
 use PhpOffice\PhpSpreadsheet\Style\Border;
@@ -436,7 +437,7 @@ public function bulkGenerate(Request $request): JsonResponse
     }
 
     /**
-     * 엑셀(XLSX) 내보내기 — 급여명세서 서식
+     * 엑셀(XLSX) 내보내기 — 급여명세서 서식 (추가공제 동적 열 포함)
      */
     public function export(Request $request): StreamedResponse|JsonResponse
     {
@@ -450,15 +451,45 @@ public function export(Request $request): StreamedResponse|JsonResponse
 
         $filename = "급여명세서_{$year}년{$month}월_".now()->format('Ymd').'.xlsx';
 
+        // ── 추가공제 항목명 수집 (전 사원 대상, 등장 순서 유지) ──
+        $extraDeductionNames = [];
+        foreach ($payrolls as $payroll) {
+            foreach ($payroll->deductions ?? [] as $ded) {
+                $name = $ded['name'] ?? '';
+                if ($name !== '' && ! in_array($name, $extraDeductionNames, true)) {
+                    $extraDeductionNames[] = $name;
+                }
+            }
+        }
+
+        // ── 헤더 구성 (고정 + 동적 추가공제 + 합계/실수령) ──
+        $headers = ['No', '사원명', '부서', '기본급', "고정연장\n근로수당", "식대\n(비과세)", '총지급액', '국민연금', '건강보험', "장기요양\n보험", '고용보험', '근로소득세', '지방소득세'];
+
+        // 추가공제 열 시작 인덱스 (0-based)
+        $extraDeductionStartIdx = count($headers);
+        foreach ($extraDeductionNames as $name) {
+            $headers[] = "추가공제\n({$name})";
+        }
+
+        // 마지막 고정 열
+        $headers[] = '총공제액';
+        $headers[] = '실수령액';
+
+        $totalColCount = count($headers);
+        $lastColLetter = Coordinate::stringFromColumnIndex($totalColCount);
+
+        // ── 금액 열 인덱스 수집 (D부터 ~ 마지막까지, B/C 제외) ──
+        $moneyColLetters = [];
+        for ($i = 3; $i < $totalColCount; $i++) { // 0=No, 1=사원명, 2=부서 → 3부터 금액
+            $moneyColLetters[] = Coordinate::stringFromColumnIndex($i + 1);
+        }
+
         $spreadsheet = new Spreadsheet;
         $sheet = $spreadsheet->getActiveSheet();
         $sheet->setTitle('급여명세서');
 
-        $lastCol = 'O';
-        $headers = ['No', '사원명', '부서', '기본급', "고정연장\n근로수당", "식대\n(비과세)", '총지급액', '국민연금', '건강보험', "장기요양\n보험", '고용보험', '근로소득세', '지방소득세', '총공제액', '실수령액'];
-
         // ── Row 1: 제목 ──
-        $sheet->mergeCells("A1:{$lastCol}1");
+        $sheet->mergeCells("A1:{$lastColLetter}1");
         $sheet->setCellValue('A1', "< {$year}년도 {$month}월 급여명세서 >");
         $sheet->getStyle('A1')->applyFromArray([
             'font' => ['bold' => true, 'size' => 14],
@@ -468,10 +499,10 @@ public function export(Request $request): StreamedResponse|JsonResponse
 
         // ── Row 2: 헤더 ──
         foreach ($headers as $colIdx => $header) {
-            $cell = chr(65 + $colIdx).'2';
-            $sheet->setCellValue($cell, $header);
+            $colLetter = Coordinate::stringFromColumnIndex($colIdx + 1);
+            $sheet->setCellValue("{$colLetter}2", $header);
         }
-        $sheet->getStyle("A2:{$lastCol}2")->applyFromArray([
+        $sheet->getStyle("A2:{$lastColLetter}2")->applyFromArray([
             'font' => ['bold' => true, 'size' => 10, 'color' => ['argb' => 'FFFFFFFF']],
             'fill' => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['argb' => 'FF1F3864']],
             'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER, 'vertical' => Alignment::VERTICAL_CENTER, 'wrapText' => true],
@@ -479,31 +510,57 @@ public function export(Request $request): StreamedResponse|JsonResponse
         ]);
         $sheet->getRowDimension(2)->setRowHeight(36);
 
+        // 추가공제 헤더 배경색 구분 (보라색 계열)
+        if (! empty($extraDeductionNames)) {
+            $startLetter = Coordinate::stringFromColumnIndex($extraDeductionStartIdx + 1);
+            $endLetter = Coordinate::stringFromColumnIndex($extraDeductionStartIdx + count($extraDeductionNames));
+            $sheet->getStyle("{$startLetter}2:{$endLetter}2")->applyFromArray([
+                'fill' => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['argb' => 'FF6B21A8']],
+            ]);
+        }
+
         // ── Row 3~: 데이터 ──
         $dataStartRow = 3;
         $row = $dataStartRow;
-        $moneyColumns = ['D', 'E', 'F', 'G', 'H', 'I', 'J', 'K', 'L', 'M', 'N', 'O'];
 
         foreach ($payrolls as $idx => $payroll) {
             $profile = $payroll->user?->tenantProfiles?->first();
             $displayName = $profile?->display_name ?? $payroll->user?->name ?? '-';
             $department = $profile?->department?->name ?? '-';
 
-            $sheet->setCellValue("A{$row}", $idx + 1);
-            $sheet->setCellValue("B{$row}", $displayName);
-            $sheet->setCellValue("C{$row}", $department);
-            $sheet->setCellValue("D{$row}", (int) $payroll->base_salary);
-            $sheet->setCellValue("E{$row}", (int) $payroll->overtime_pay);
-            $sheet->setCellValue("F{$row}", (int) $payroll->bonus);
-            $sheet->setCellValue("G{$row}", (int) $payroll->gross_salary);
-            $sheet->setCellValue("H{$row}", (int) $payroll->pension);
-            $sheet->setCellValue("I{$row}", (int) $payroll->health_insurance);
-            $sheet->setCellValue("J{$row}", (int) $payroll->long_term_care);
-            $sheet->setCellValue("K{$row}", (int) $payroll->employment_insurance);
-            $sheet->setCellValue("L{$row}", (int) $payroll->income_tax);
-            $sheet->setCellValue("M{$row}", (int) $payroll->resident_tax);
-            $sheet->setCellValue("N{$row}", (int) $payroll->total_deductions);
-            $sheet->setCellValue("O{$row}", (int) $payroll->net_salary);
+            // 개인별 추가공제를 이름 → 금액 맵으로 변환
+            $personalDeductions = [];
+            foreach ($payroll->deductions ?? [] as $ded) {
+                $name = $ded['name'] ?? '';
+                if ($name !== '') {
+                    $personalDeductions[$name] = (int) ($ded['amount'] ?? 0);
+                }
+            }
+
+            $col = 1; // 1-based index for Coordinate
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, $idx + 1);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, $displayName);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, $department);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->base_salary);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->overtime_pay);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->bonus);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->gross_salary);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->pension);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->health_insurance);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->long_term_care);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->employment_insurance);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->income_tax);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->resident_tax);
+
+            // 추가공제 동적 열
+            foreach ($extraDeductionNames as $name) {
+                $amount = $personalDeductions[$name] ?? 0;
+                $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, $amount);
+            }
+
+            // 총공제액, 실수령액
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->total_deductions);
+            $sheet->setCellValue(Coordinate::stringFromColumnIndex($col++).$row, (int) $payroll->net_salary);
 
             $row++;
         }
@@ -516,7 +573,7 @@ public function export(Request $request): StreamedResponse|JsonResponse
         $lastDataRow = $row - 1;
 
         // ── 데이터 영역 스타일 ──
-        $sheet->getStyle("A{$dataStartRow}:{$lastCol}{$lastDataRow}")->applyFromArray([
+        $sheet->getStyle("A{$dataStartRow}:{$lastColLetter}{$lastDataRow}")->applyFromArray([
             'borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN, 'color' => ['argb' => 'FF000000']]],
             'alignment' => ['vertical' => Alignment::VERTICAL_CENTER],
             'font' => ['size' => 10],
@@ -527,45 +584,54 @@ public function export(Request $request): StreamedResponse|JsonResponse
             ->getAlignment()->setHorizontal(Alignment::HORIZONTAL_CENTER);
 
         // 금액 서식: #,##0 + 오른쪽 정렬
-        foreach ($moneyColumns as $col) {
+        foreach ($moneyColLetters as $col) {
             $range = "{$col}{$dataStartRow}:{$col}{$lastDataRow}";
             $sheet->getStyle($range)->getNumberFormat()->setFormatCode('#,##0');
             $sheet->getStyle($range)->getAlignment()->setHorizontal(Alignment::HORIZONTAL_RIGHT);
         }
 
+        // 추가공제 열 배경 (연보라)
+        if (! empty($extraDeductionNames)) {
+            $startLetter = Coordinate::stringFromColumnIndex($extraDeductionStartIdx + 1);
+            $endLetter = Coordinate::stringFromColumnIndex($extraDeductionStartIdx + count($extraDeductionNames));
+            $sheet->getStyle("{$startLetter}{$dataStartRow}:{$endLetter}{$lastDataRow}")->applyFromArray([
+                'fill' => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['argb' => 'FFF3E8FF']],
+            ]);
+        }
+
         // ── 합계 행 ──
         $sumRow = $lastDataRow + 1;
-        $sheet->mergeCells("A{$sumRow}:C{$sumRow}");
+        $mergeEnd = Coordinate::stringFromColumnIndex(3); // C
+        $sheet->mergeCells("A{$sumRow}:{$mergeEnd}{$sumRow}");
         $sheet->setCellValue("A{$sumRow}", '합계');
 
-        foreach ($moneyColumns as $col) {
+        foreach ($moneyColLetters as $col) {
             $sheet->setCellValue(
                 "{$col}{$sumRow}",
                 "=SUM({$col}{$dataStartRow}:{$col}{$lastDataRow})"
             );
         }
 
-        $sheet->getStyle("A{$sumRow}:{$lastCol}{$sumRow}")->applyFromArray([
+        $sheet->getStyle("A{$sumRow}:{$lastColLetter}{$sumRow}")->applyFromArray([
             'font' => ['bold' => true, 'size' => 10],
             'fill' => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['argb' => 'FFF2F2F2']],
             'borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN, 'color' => ['argb' => 'FF000000']]],
             'alignment' => ['vertical' => Alignment::VERTICAL_CENTER],
         ]);
-        $sheet->getStyle("A{$sumRow}:C{$sumRow}")
+        $sheet->getStyle("A{$sumRow}:{$mergeEnd}{$sumRow}")
             ->getAlignment()->setHorizontal(Alignment::HORIZONTAL_CENTER);
 
-        foreach ($moneyColumns as $col) {
+        foreach ($moneyColLetters as $col) {
             $sheet->getStyle("{$col}{$sumRow}")->getNumberFormat()->setFormatCode('#,##0');
             $sheet->getStyle("{$col}{$sumRow}")->getAlignment()->setHorizontal(Alignment::HORIZONTAL_RIGHT);
         }
 
         // ── 열 너비 ──
-        $widths = ['A' => 6, 'B' => 12, 'C' => 12];
-        foreach (range('D', 'O') as $col) {
-            $widths[$col] = 13;
-        }
-        foreach ($widths as $col => $width) {
-            $sheet->getColumnDimension($col)->setWidth($width);
+        $sheet->getColumnDimension('A')->setWidth(6);
+        $sheet->getColumnDimension('B')->setWidth(12);
+        $sheet->getColumnDimension('C')->setWidth(12);
+        for ($i = 4; $i <= $totalColCount; $i++) {
+            $sheet->getColumnDimension(Coordinate::stringFromColumnIndex($i))->setWidth(13);
         }
 
         // ── 응답 반환 ──