feat: [hr] 사업소득자관리 메뉴 신설

- BusinessIncomeEarner 모델 생성 (worker_type 글로벌 스코프)
- Employee 모델에 worker_type 글로벌 스코프 추가 (기존 사원 격리)
- BusinessIncomeEarnerService 생성 (등록/수정/삭제/조회)
- Web/API 컨트롤러 생성 (CRUD + 파일 업로드)
- 라우트 추가 (web.php, api.php)
- View 5개 생성 (index, create, show, edit, partials/table)
- 사업장등록정보 6개 필드 (사업자등록번호, 상호, 대표자명, 업태, 종목, 소재지)

app/Models/HR/BusinessIncomeEarner.php

@@ -0,0 +1,236 @@
+<?php
+
+namespace App\Models\HR;
+
+use App\Models\Tenants\Department;
+use App\Models\User;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BusinessIncomeEarner extends Model
+{
+    use ModelTrait;
+
+    protected $table = 'tenant_user_profiles';
+
+    protected $fillable = [
+        'tenant_id',
+        'user_id',
+        'department_id',
+        'position_key',
+        'job_title_key',
+        'work_location_key',
+        'employment_type_key',
+        'employee_status',
+        'worker_type',
+        'manager_user_id',
+        'json_extra',
+        'profile_photo_path',
+        'display_name',
+    ];
+
+    protected $casts = [
+        'json_extra' => 'array',
+        'tenant_id' => 'int',
+        'user_id' => 'int',
+        'department_id' => 'int',
+        'manager_user_id' => 'int',
+    ];
+
+    protected $appends = [
+        'hire_date',
+        'resign_date',
+        'position_label',
+        'job_title_label',
+    ];
+
+    // =========================================================================
+    // 글로벌 스코프 + 이벤트
+    // =========================================================================
+
+    protected static function booted(): void
+    {
+        static::addGlobalScope('business_income', function (Builder $builder) {
+            $builder->where('worker_type', 'business_income');
+        });
+
+        static::creating(function (self $model) {
+            $model->worker_type = 'business_income';
+        });
+    }
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'user_id');
+    }
+
+    public function department(): BelongsTo
+    {
+        return $this->belongsTo(Department::class, 'department_id');
+    }
+
+    public function manager(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'manager_user_id');
+    }
+
+    // =========================================================================
+    // json_extra Accessor (Employee 동일)
+    // =========================================================================
+
+    public function getHireDateAttribute(): ?string
+    {
+        return $this->json_extra['hire_date'] ?? null;
+    }
+
+    public function getResignDateAttribute(): ?string
+    {
+        return $this->json_extra['resign_date'] ?? null;
+    }
+
+    public function getAddressAttribute(): ?string
+    {
+        return $this->json_extra['address'] ?? null;
+    }
+
+    public function getEmergencyContactAttribute(): ?string
+    {
+        return $this->json_extra['emergency_contact'] ?? null;
+    }
+
+    public function getResidentNumberAttribute(): ?string
+    {
+        return $this->json_extra['resident_number'] ?? null;
+    }
+
+    public function getBankAccountAttribute(): ?array
+    {
+        return $this->json_extra['bank_account'] ?? null;
+    }
+
+    public function getDependentsAttribute(): array
+    {
+        return $this->json_extra['dependents'] ?? [];
+    }
+
+    // =========================================================================
+    // 사업장등록정보 Accessor (json_extra에서 읽기)
+    // =========================================================================
+
+    public function getBusinessRegistrationNumberAttribute(): ?string
+    {
+        return $this->json_extra['business_registration_number'] ?? null;
+    }
+
+    public function getBusinessNameAttribute(): ?string
+    {
+        return $this->json_extra['business_name'] ?? null;
+    }
+
+    public function getBusinessRepresentativeAttribute(): ?string
+    {
+        return $this->json_extra['business_representative'] ?? null;
+    }
+
+    public function getBusinessTypeAttribute(): ?string
+    {
+        return $this->json_extra['business_type'] ?? null;
+    }
+
+    public function getBusinessCategoryAttribute(): ?string
+    {
+        return $this->json_extra['business_category'] ?? null;
+    }
+
+    public function getBusinessAddressAttribute(): ?string
+    {
+        return $this->json_extra['business_address'] ?? null;
+    }
+
+    // =========================================================================
+    // 직급/직책 레이블
+    // =========================================================================
+
+    public function getPositionLabelAttribute(): ?string
+    {
+        if (! $this->position_key || ! $this->tenant_id) {
+            return $this->position_key;
+        }
+
+        $position = Position::where('tenant_id', $this->tenant_id)
+            ->where('type', Position::TYPE_RANK)
+            ->where('key', $this->position_key)
+            ->first();
+
+        return $position?->name ?? $this->position_key;
+    }
+
+    public function getJobTitleLabelAttribute(): ?string
+    {
+        if (! $this->job_title_key || ! $this->tenant_id) {
+            return $this->job_title_key;
+        }
+
+        $position = Position::where('tenant_id', $this->tenant_id)
+            ->where('type', Position::TYPE_TITLE)
+            ->where('key', $this->job_title_key)
+            ->first();
+
+        return $position?->name ?? $this->job_title_key;
+    }
+
+    // =========================================================================
+    // json_extra 헬퍼
+    // =========================================================================
+
+    public function getJsonExtraValue(string $key, mixed $default = null): mixed
+    {
+        return $this->json_extra[$key] ?? $default;
+    }
+
+    public function setJsonExtraValue(string $key, mixed $value): void
+    {
+        $extra = $this->json_extra ?? [];
+        if ($value === null) {
+            unset($extra[$key]);
+        } else {
+            $extra[$key] = $value;
+        }
+        $this->json_extra = $extra;
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeForTenant($query, ?int $tenantId = null)
+    {
+        $tenantId = $tenantId ?? session('selected_tenant_id');
+        if ($tenantId) {
+            return $query->where('tenant_id', $tenantId);
+        }
+
+        return $query;
+    }
+
+    public function scopeActiveEmployees($query)
+    {
+        return $query->where('employee_status', 'active');
+    }
+
+    public function scopeOnLeave($query)
+    {
+        return $query->where('employee_status', 'leave');
+    }
+
+    public function scopeResigned($query)
+    {
+        return $query->where('employee_status', 'resigned');
+    }
+}

app/Models/HR/Employee.php

@@ -5,6 +5,7 @@
 use App\Models\Tenants\Department;
 use App\Models\User;
 use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 
@@ -23,12 +24,23 @@ class Employee extends Model
         'work_location_key',
         'employment_type_key',
         'employee_status',
+        'worker_type',
         'manager_user_id',
         'json_extra',
         'profile_photo_path',
         'display_name',
     ];
 
+    protected static function booted(): void
+    {
+        static::addGlobalScope('employee', function (Builder $builder) {
+            $builder->where(function ($q) {
+                $q->where('worker_type', 'employee')
+                    ->orWhereNull('worker_type');
+            });
+        });
+    }
+
     protected $casts = [
         'json_extra' => 'array',
         'tenant_id' => 'int',