feat:수당 지급 탭 + 수당지급현황통계 페이지 추가

- 정산관리에 수당 지급 탭 추가 (파트너별 그룹핑 지급 대기 목록)
- 파트너별 상세 건 목록 HTMX 확장 기능
- 수당지급현황통계 페이지 (Chart.js 4개 차트 + 월별 요약 테이블)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/Http/Controllers/Finance/SettlementController.php

@@ -180,6 +180,143 @@ public function subscriptionTab(Request $request): View
         return view('finance.settlement.partials.subscription-tab');
     }
 
+    /**
+     * 수당 지급 탭 (파트너별 그룹핑)
+     */
+    public function paymentTab(Request $request): View
+    {
+        // approved 상태 수당을 partner_id 기준 GROUP BY
+        $partnerPayments = SalesCommission::where('status', SalesCommission::STATUS_APPROVED)
+            ->selectRaw('
+                partner_id,
+                GROUP_CONCAT(id) as commission_ids,
+                COUNT(*) as count,
+                SUM(partner_commission) as partner_total,
+                SUM(manager_commission) as manager_total,
+                SUM(COALESCE(referrer_commission, 0)) as referrer_total
+            ')
+            ->groupBy('partner_id')
+            ->get();
+
+        // 파트너 정보 eager load
+        $partners = SalesPartner::with('user')
+            ->whereIn('id', $partnerPayments->pluck('partner_id'))
+            ->get()
+            ->keyBy('id');
+
+        // 통계 카드 데이터
+        $now = now();
+        $paymentStats = [
+            'waiting_count' => $partnerPayments->sum('count'),
+            'waiting_amount' => $partnerPayments->sum(fn ($p) => $p->partner_total + $p->manager_total + $p->referrer_total),
+            'this_month_paid_count' => SalesCommission::where('status', SalesCommission::STATUS_PAID)
+                ->whereYear('actual_payment_date', $now->year)
+                ->whereMonth('actual_payment_date', $now->month)
+                ->count(),
+            'this_month_paid_amount' => SalesCommission::where('status', SalesCommission::STATUS_PAID)
+                ->whereYear('actual_payment_date', $now->year)
+                ->whereMonth('actual_payment_date', $now->month)
+                ->selectRaw('SUM(partner_commission + manager_commission + COALESCE(referrer_commission, 0)) as total')
+                ->value('total') ?? 0,
+            'partner_total' => $partnerPayments->sum('partner_total'),
+            'manager_referrer_total' => $partnerPayments->sum('manager_total') + $partnerPayments->sum('referrer_total'),
+        ];
+
+        return view('finance.settlement.partials.payment-tab', compact('partnerPayments', 'partners', 'paymentStats'));
+    }
+
+    /**
+     * 파트너별 수당 건 상세 (HTMX partial)
+     */
+    public function paymentPartnerDetail(int $partnerId): View
+    {
+        $commissions = SalesCommission::where('status', SalesCommission::STATUS_APPROVED)
+            ->where('partner_id', $partnerId)
+            ->with(['management.tenant', 'manager'])
+            ->orderBy('scheduled_payment_date')
+            ->get();
+
+        return view('finance.settlement.partials.payment-partner-detail', compact('commissions', 'partnerId'));
+    }
+
+    /**
+     * 수당지급현황통계 페이지
+     */
+    public function paymentStats(Request $request): View|Response
+    {
+        if ($request->header('HX-Request') && !$request->header('HX-Boosted')) {
+            return response('', 200)->header('HX-Redirect', route('finance.settlement.payment-stats'));
+        }
+
+        $year = (int) $request->input('year', now()->year);
+
+        // 통계 카드
+        $totalPaidAmount = SalesCommission::where('status', SalesCommission::STATUS_PAID)
+            ->whereYear('actual_payment_date', $year)
+            ->selectRaw('SUM(partner_commission + manager_commission + COALESCE(referrer_commission, 0)) as total')
+            ->value('total') ?? 0;
+
+        $totalPaidCount = SalesCommission::where('status', SalesCommission::STATUS_PAID)
+            ->whereYear('actual_payment_date', $year)
+            ->count();
+
+        $activePartners = SalesCommission::where('status', SalesCommission::STATUS_PAID)
+            ->whereYear('actual_payment_date', $year)
+            ->distinct('partner_id')
+            ->count('partner_id');
+
+        $avgCommission = $totalPaidCount > 0 ? round($totalPaidAmount / $totalPaidCount) : 0;
+
+        $statsCards = [
+            'total_paid_amount' => $totalPaidAmount,
+            'total_paid_count' => $totalPaidCount,
+            'active_partners' => $activePartners,
+            'avg_commission' => $avgCommission,
+        ];
+
+        // 차트 1 & 4: 월별 지급 추이 (해당 연도)
+        $monthlyTrend = SalesCommission::where('status', SalesCommission::STATUS_PAID)
+            ->whereYear('actual_payment_date', $year)
+            ->selectRaw("
+                DATE_FORMAT(actual_payment_date, '%Y-%m') as month,
+                SUM(partner_commission) as partner_total,
+                SUM(manager_commission) as manager_total,
+                SUM(COALESCE(referrer_commission, 0)) as referrer_total,
+                COUNT(*) as count
+            ")
+            ->groupByRaw("DATE_FORMAT(actual_payment_date, '%Y-%m')")
+            ->orderBy('month')
+            ->get();
+
+        // 차트 2: 수당 유형별 비율
+        $typeRatio = SalesCommission::where('status', SalesCommission::STATUS_PAID)
+            ->whereYear('actual_payment_date', $year)
+            ->selectRaw("
+                SUM(partner_commission) as partner_total,
+                SUM(manager_commission) as manager_total,
+                SUM(COALESCE(referrer_commission, 0)) as referrer_total
+            ")
+            ->first();
+
+        // 차트 3: 파트너별 수당 Top 10
+        $topPartners = SalesCommission::where('status', SalesCommission::STATUS_PAID)
+            ->whereYear('actual_payment_date', $year)
+            ->selectRaw('partner_id, SUM(partner_commission + manager_commission + COALESCE(referrer_commission, 0)) as total')
+            ->groupBy('partner_id')
+            ->orderByDesc('total')
+            ->limit(10)
+            ->get();
+
+        $topPartnerNames = SalesPartner::with('user')
+            ->whereIn('id', $topPartners->pluck('partner_id'))
+            ->get()
+            ->keyBy('id');
+
+        return view('finance.settlement.payment-stats', compact(
+            'year', 'statsCards', 'monthlyTrend', 'typeRatio', 'topPartners', 'topPartnerNames'
+        ));
+    }
+
     /**
      * 통합 통계 데이터
      */

resources/views/finance/settlement/index.blade.php

@@ -42,6 +42,15 @@ class="inline-flex items-center gap-2 px-4 py-2 bg-gray-600 hover:bg-gray-700 te
                     class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-colors">
                 수당 정산
             </button>
+            <button @click="activeTab = 'payment'"
+                    hx-get="{{ route('finance.settlement.payment') }}"
+                    hx-target="#payment-content"
+                    hx-trigger="click once"
+                    hx-indicator="#payment-loading"
+                    :class="activeTab === 'payment' ? 'border-indigo-500 text-indigo-600' : 'border-transparent text-gray-500 hover:text-gray-700 hover:border-gray-300'"
+                    class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-colors">
+                수당 지급
+            </button>
             <button @click="activeTab = 'partner'"
                     hx-get="{{ route('finance.settlement.partner-summary') }}"
                     hx-target="#partner-content"
@@ -108,7 +117,20 @@ class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-col
         </div>
     </div>
 
-    {{-- 탭 2: 파트너별 현황 (HTMX lazy load) --}}
+    {{-- 탭 2: 수당 지급 (HTMX lazy load) --}}
+    <div x-show="activeTab === 'payment'" x-cloak x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
+        <div id="payment-content">
+            <div id="payment-loading" class="flex items-center justify-center py-12">
+                <svg class="w-8 h-8 animate-spin text-indigo-600" 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 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path>
+                </svg>
+                <span class="ml-3 text-gray-500">로딩 중...</span>
+            </div>
+        </div>
+    </div>
+
+    {{-- 탭 3: 파트너별 현황 (HTMX lazy load) --}}
     <div x-show="activeTab === 'partner'" x-cloak x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
         <div id="partner-content">
             <div id="partner-loading" class="flex items-center justify-center py-12">
@@ -121,7 +143,7 @@ class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-col
         </div>
     </div>
 
-    {{-- 탭 3: 컨설팅비용 (HTMX lazy load) --}}
+    {{-- 탭 4: 컨설팅비용 (HTMX lazy load) --}}
     <div x-show="activeTab === 'consulting'" x-cloak x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
         <div id="consulting-content">
             <div id="consulting-loading" class="flex items-center justify-center py-12">
@@ -134,7 +156,7 @@ class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-col
         </div>
     </div>
 
-    {{-- 탭 4: 고객사정산 (HTMX lazy load) --}}
+    {{-- 탭 5: 고객사정산 (HTMX lazy load) --}}
     <div x-show="activeTab === 'customer'" x-cloak x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
         <div id="customer-content">
             <div id="customer-loading" class="flex items-center justify-center py-12">
@@ -147,7 +169,7 @@ class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-col
         </div>
     </div>
 
-    {{-- 탭 5: 구독관리 (HTMX lazy load) --}}
+    {{-- 탭 6: 구독관리 (HTMX lazy load) --}}
     <div x-show="activeTab === 'subscription'" x-cloak x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
         <div id="subscription-content">
             <div id="subscription-loading" class="flex items-center justify-center py-12">

resources/views/finance/settlement/partials/payment-partner-detail.blade.php

@@ -0,0 +1,43 @@
+{{-- 파트너별 수당 건 상세 목록 (HTMX partial) --}}
+@if ($commissions->isEmpty())
+    <div class="px-8 py-4 text-sm text-gray-500">해당 파트너의 승인 완료 건이 없습니다.</div>
+@else
+<div class="px-8 py-3">
+    <table class="min-w-full divide-y divide-gray-200 border border-gray-100 rounded">
+        <thead class="bg-gray-100">
+            <tr>
+                <th class="px-3 py-2 text-left text-xs font-medium text-gray-500">고객사</th>
+                <th class="px-3 py-2 text-left text-xs font-medium text-gray-500">입금구분</th>
+                <th class="px-3 py-2 text-right text-xs font-medium text-gray-500">입금액</th>
+                <th class="px-3 py-2 text-right text-xs font-medium text-gray-500">파트너수당</th>
+                <th class="px-3 py-2 text-right text-xs font-medium text-gray-500">매니저수당</th>
+                <th class="px-3 py-2 text-right text-xs font-medium text-gray-500">유치수당</th>
+                <th class="px-3 py-2 text-left text-xs font-medium text-gray-500">지급예정일</th>
+                <th class="px-3 py-2 text-left text-xs font-medium text-gray-500">매니저</th>
+            </tr>
+        </thead>
+        <tbody class="divide-y divide-gray-100 bg-white">
+            @foreach ($commissions as $c)
+            <tr class="hover:bg-blue-50">
+                <td class="px-3 py-2 text-sm text-gray-900">
+                    {{ $c->management?->tenant?->name ?? '-' }}
+                </td>
+                <td class="px-3 py-2 text-sm">
+                    @if ($c->payment_type === 'deposit')
+                        <span class="inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-blue-100 text-blue-800">계약금</span>
+                    @else
+                        <span class="inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-green-100 text-green-800">잔금</span>
+                    @endif
+                </td>
+                <td class="px-3 py-2 text-sm text-right text-gray-900">{{ number_format($c->payment_amount) }}원</td>
+                <td class="px-3 py-2 text-sm text-right text-gray-900">{{ number_format($c->partner_commission) }}원</td>
+                <td class="px-3 py-2 text-sm text-right text-gray-900">{{ number_format($c->manager_commission) }}원</td>
+                <td class="px-3 py-2 text-sm text-right text-gray-900">{{ number_format($c->referrer_commission ?? 0) }}원</td>
+                <td class="px-3 py-2 text-sm text-gray-600">{{ $c->scheduled_payment_date?->format('Y-m-d') ?? '-' }}</td>
+                <td class="px-3 py-2 text-sm text-gray-600">{{ $c->manager?->name ?? '-' }}</td>
+            </tr>
+            @endforeach
+        </tbody>
+    </table>
+</div>
+@endif

resources/views/finance/settlement/partials/payment-tab.blade.php

@@ -0,0 +1,302 @@
+{{-- 수당 지급 탭: 통계카드 + 파트너별 지급 대기 목록 --}}
+<div id="payment-tab-container">
+    {{-- 통계 카드 --}}
+    <div class="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
+        <div class="bg-white rounded-lg shadow-sm p-4 border-l-4 border-orange-500">
+            <div class="flex items-center justify-between">
+                <div>
+                    <p class="text-sm text-gray-500">지급 대기</p>
+                    <p class="text-xl font-bold text-orange-600">{{ number_format($paymentStats['waiting_amount']) }}원</p>
+                </div>
+                <div class="w-10 h-10 bg-orange-100 rounded-full flex items-center justify-center">
+                    <svg class="w-5 h-5 text-orange-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 8v4l3 3m6-3a9 9 0 11-18 0 9 9 0 0118 0z"/>
+                    </svg>
+                </div>
+            </div>
+            <p class="text-xs text-gray-400 mt-1">{{ $paymentStats['waiting_count'] }}건 승인 완료</p>
+        </div>
+
+        <div class="bg-white rounded-lg shadow-sm p-4 border-l-4 border-green-500">
+            <div class="flex items-center justify-between">
+                <div>
+                    <p class="text-sm text-gray-500">이번달 지급완료</p>
+                    <p class="text-xl font-bold text-green-600">{{ number_format($paymentStats['this_month_paid_amount']) }}원</p>
+                </div>
+                <div class="w-10 h-10 bg-green-100 rounded-full flex items-center justify-center">
+                    <svg class="w-5 h-5 text-green-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M5 13l4 4L19 7"/>
+                    </svg>
+                </div>
+            </div>
+            <p class="text-xs text-gray-400 mt-1">{{ $paymentStats['this_month_paid_count'] }}건 완료</p>
+        </div>
+
+        <div class="bg-white rounded-lg shadow-sm p-4 border-l-4 border-indigo-500">
+            <div class="flex items-center justify-between">
+                <div>
+                    <p class="text-sm text-gray-500">파트너 수당</p>
+                    <p class="text-xl font-bold text-indigo-600">{{ number_format($paymentStats['partner_total']) }}원</p>
+                </div>
+                <div class="w-10 h-10 bg-indigo-100 rounded-full flex items-center justify-center">
+                    <svg class="w-5 h-5 text-indigo-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M17 20h5v-2a3 3 0 00-5.356-1.857M17 20H7m10 0v-2c0-.656-.126-1.283-.356-1.857M7 20H2v-2a3 3 0 015.356-1.857M7 20v-2c0-.656.126-1.283.356-1.857m0 0a5.002 5.002 0 019.288 0M15 7a3 3 0 11-6 0 3 3 0 016 0z"/>
+                    </svg>
+                </div>
+            </div>
+            <p class="text-xs text-gray-400 mt-1">지급 대기 파트너 수당 합계</p>
+        </div>
+
+        <div class="bg-white rounded-lg shadow-sm p-4 border-l-4 border-purple-500">
+            <div class="flex items-center justify-between">
+                <div>
+                    <p class="text-sm text-gray-500">매니저+유치 수당</p>
+                    <p class="text-xl font-bold text-purple-600">{{ number_format($paymentStats['manager_referrer_total']) }}원</p>
+                </div>
+                <div class="w-10 h-10 bg-purple-100 rounded-full flex items-center justify-center">
+                    <svg class="w-5 h-5 text-purple-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M17 9V7a2 2 0 00-2-2H5a2 2 0 00-2 2v6a2 2 0 002 2h2m2 4h10a2 2 0 002-2v-6a2 2 0 00-2-2H9a2 2 0 00-2 2v6a2 2 0 002 2zm7-5a2 2 0 11-4 0 2 2 0 014 0z"/>
+                    </svg>
+                </div>
+            </div>
+            <p class="text-xs text-gray-400 mt-1">지급 대기 매니저+유치 합계</p>
+        </div>
+    </div>
+
+    {{-- 상단 액션 바 --}}
+    <div class="flex items-center justify-between mb-4">
+        <div class="flex items-center gap-2" id="payment-bulk-actions" style="display: none;">
+            <span class="text-sm text-gray-600"><span id="payment-selected-count">0</span>건 선택</span>
+            <button type="button" onclick="paymentBulkMarkPaid()"
+                    class="px-3 py-1.5 bg-green-600 hover:bg-green-700 text-white text-sm rounded-lg transition-colors">
+                선택 지급완료
+            </button>
+        </div>
+        <a href="{{ route('finance.settlement.payment-stats') }}"
+           hx-get="{{ route('finance.settlement.payment-stats') }}"
+           class="inline-flex items-center gap-1 text-sm text-indigo-600 hover:text-indigo-800">
+            <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="M9 19v-6a2 2 0 00-2-2H5a2 2 0 00-2 2v6a2 2 0 002 2h2a2 2 0 002-2zm0 0V9a2 2 0 012-2h2a2 2 0 012 2v10m-6 0a2 2 0 002 2h2a2 2 0 002-2m0 0V5a2 2 0 012-2h2a2 2 0 012 2v14a2 2 0 01-2 2h-2a2 2 0 01-2-2z"/>
+            </svg>
+            지급현황통계
+        </a>
+    </div>
+
+    {{-- 파트너별 지급 대기 테이블 --}}
+    <div class="bg-white rounded-lg shadow-sm overflow-hidden">
+        <div class="overflow-x-auto">
+            <table class="min-w-full divide-y divide-gray-200">
+                <thead class="bg-gray-50">
+                    <tr>
+                        <th class="px-4 py-3 text-left">
+                            <input type="checkbox" onchange="paymentToggleSelectAll(this)" class="rounded border-gray-300 text-indigo-600 focus:ring-indigo-500">
+                        </th>
+                        <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase">파트너</th>
+                        <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase">유형</th>
+                        <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase">계좌정보</th>
+                        <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase">건수</th>
+                        <th class="px-4 py-3 text-right text-xs font-medium text-gray-500 uppercase">파트너수당</th>
+                        <th class="px-4 py-3 text-right text-xs font-medium text-gray-500 uppercase">매니저수당</th>
+                        <th class="px-4 py-3 text-right text-xs font-medium text-gray-500 uppercase">유치수당</th>
+                        <th class="px-4 py-3 text-right text-xs font-medium text-gray-500 uppercase">총액</th>
+                        <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase">액션</th>
+                    </tr>
+                </thead>
+                <tbody class="divide-y divide-gray-200">
+                    @forelse ($partnerPayments as $pp)
+                        @php
+                            $partner = $partners->get($pp->partner_id);
+                            $totalAmount = $pp->partner_total + $pp->manager_total + $pp->referrer_total;
+                        @endphp
+                        @if ($partner)
+                        <tr class="hover:bg-gray-50 cursor-pointer payment-partner-row"
+                            data-partner-id="{{ $pp->partner_id }}"
+                            data-ids="{{ $pp->commission_ids }}">
+                            <td class="px-4 py-3" onclick="event.stopPropagation()">
+                                <input type="checkbox"
+                                       class="payment-checkbox rounded border-gray-300 text-indigo-600 focus:ring-indigo-500"
+                                       value="{{ $pp->commission_ids }}"
+                                       onchange="paymentUpdateSelection()">
+                            </td>
+                            <td class="px-4 py-3">
+                                <button type="button"
+                                        class="text-left hover:text-indigo-600"
+                                        hx-get="{{ route('finance.settlement.payment-partner-detail', $pp->partner_id) }}"
+                                        hx-target="#partner-detail-{{ $pp->partner_id }}"
+                                        hx-trigger="click once"
+                                        hx-swap="innerHTML">
+                                    <div class="font-medium text-gray-900">
+                                        {{ $partner->user?->name ?? '-' }}
+                                        <span class="text-xs text-gray-400">({{ $partner->partner_code }})</span>
+                                    </div>
+                                    <div class="text-xs text-gray-500">
+                                        @if ($partner->partner_type === 'corporate')
+                                            {{ $partner->company_name }}
+                                        @endif
+                                    </div>
+                                </button>
+                            </td>
+                            <td class="px-4 py-3">
+                                @if ($partner->partner_type === 'corporate')
+                                    <span class="inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-blue-100 text-blue-800">단체</span>
+                                @else
+                                    <span class="inline-flex items-center px-2 py-0.5 rounded text-xs font-medium bg-gray-100 text-gray-800">개인</span>
+                                @endif
+                            </td>
+                            <td class="px-4 py-3 text-sm text-gray-600">
+                                @if ($partner->bank_name && $partner->account_number)
+                                    {{ $partner->bank_name }} {{ $partner->account_number }}
+                                    <div class="text-xs text-gray-400">{{ $partner->account_holder }}</div>
+                                @else
+                                    <span class="text-xs text-red-500">계좌 미등록</span>
+                                @endif
+                            </td>
+                            <td class="px-4 py-3 text-center text-sm font-medium text-gray-900">{{ $pp->count }}건</td>
+                            <td class="px-4 py-3 text-right text-sm text-gray-900">{{ number_format($pp->partner_total) }}원</td>
+                            <td class="px-4 py-3 text-right text-sm text-gray-900">{{ number_format($pp->manager_total) }}원</td>
+                            <td class="px-4 py-3 text-right text-sm text-gray-900">{{ number_format($pp->referrer_total) }}원</td>
+                            <td class="px-4 py-3 text-right text-sm font-bold text-gray-900">{{ number_format($totalAmount) }}원</td>
+                            <td class="px-4 py-3 text-center" onclick="event.stopPropagation()">
+                                <button type="button"
+                                        onclick="paymentMarkPaidPartner('{{ $pp->commission_ids }}')"
+                                        class="px-2 py-1 bg-green-600 hover:bg-green-700 text-white text-xs rounded transition-colors">
+                                    지급완료
+                                </button>
+                            </td>
+                        </tr>
+                        {{-- 확장 영역: 파트너별 상세 건 목록 --}}
+                        <tr class="bg-gray-50">
+                            <td colspan="10" class="px-0 py-0">
+                                <div id="partner-detail-{{ $pp->partner_id }}"></div>
+                            </td>
+                        </tr>
+                        @endif
+                    @empty
+                        <tr>
+                            <td colspan="10" class="px-4 py-12 text-center text-gray-500">
+                                <svg class="w-12 h-12 mx-auto text-gray-300 mb-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z"/>
+                                </svg>
+                                <p class="text-lg font-medium">지급 대기 건이 없습니다</p>
+                                <p class="text-sm mt-1">모든 승인된 수당이 지급 처리되었습니다.</p>
+                            </td>
+                        </tr>
+                    @endforelse
+                </tbody>
+            </table>
+        </div>
+    </div>
+</div>
+
+{{-- 지급완료 모달 --}}
+<div id="payment-mark-paid-modal" class="fixed inset-0 bg-black bg-opacity-50 z-50 hidden flex items-center justify-center">
+    <div class="bg-white rounded-lg shadow-xl max-w-md w-full mx-4">
+        <div class="p-6 border-b border-gray-200">
+            <div class="flex items-center justify-between">
+                <h3 class="text-lg font-semibold text-gray-800">지급완료 처리</h3>
+                <button type="button" onclick="closePaymentMarkPaidModal()" class="text-gray-400 hover:text-gray-600">
+                    <svg class="w-6 h-6" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M6 18L18 6M6 6l12 12"/>
+                    </svg>
+                </button>
+            </div>
+        </div>
+        <div class="p-6">
+            <div class="mb-4">
+                <label class="block text-sm font-medium text-gray-700 mb-1">이체 참조번호</label>
+                <input type="text" id="payment-bank-reference"
+                       class="w-full border-gray-300 rounded-lg shadow-sm focus:ring-indigo-500 focus:border-indigo-500"
+                       placeholder="이체 참조번호 입력 (선택사항)">
+            </div>
+            <p class="text-sm text-gray-500 mb-4">
+                <span id="payment-modal-count">0</span>건의 수당을 지급완료 처리합니다.
+            </p>
+            <div class="flex justify-end gap-2">
+                <button type="button" onclick="closePaymentMarkPaidModal()"
+                        class="px-4 py-2 text-gray-700 bg-gray-100 hover:bg-gray-200 rounded-lg transition-colors">
+                    취소
+                </button>
+                <button type="button" onclick="confirmPaymentMarkPaid()"
+                        class="px-4 py-2 bg-green-600 hover:bg-green-700 text-white rounded-lg transition-colors">
+                    지급완료 확인
+                </button>
+            </div>
+        </div>
+    </div>
+</div>
+
+<script>
+    let paymentSelectedIds = [];
+    let paymentPendingIds = [];
+
+    function paymentUpdateSelection() {
+        paymentSelectedIds = [];
+        document.querySelectorAll('.payment-checkbox:checked').forEach(cb => {
+            cb.value.split(',').forEach(id => paymentSelectedIds.push(parseInt(id)));
+        });
+
+        const bulkActions = document.getElementById('payment-bulk-actions');
+        const selectedCount = document.getElementById('payment-selected-count');
+
+        if (paymentSelectedIds.length > 0) {
+            bulkActions.style.display = 'flex';
+            selectedCount.textContent = paymentSelectedIds.length;
+        } else {
+            bulkActions.style.display = 'none';
+        }
+    }
+
+    function paymentToggleSelectAll(checkbox) {
+        document.querySelectorAll('.payment-checkbox').forEach(cb => { cb.checked = checkbox.checked; });
+        paymentUpdateSelection();
+    }
+
+    function paymentMarkPaidPartner(commissionIds) {
+        paymentPendingIds = commissionIds.split(',').map(Number);
+        document.getElementById('payment-modal-count').textContent = paymentPendingIds.length;
+        document.getElementById('payment-bank-reference').value = '';
+        document.getElementById('payment-mark-paid-modal').classList.remove('hidden');
+    }
+
+    function paymentBulkMarkPaid() {
+        if (paymentSelectedIds.length === 0) { alert('선택된 항목이 없습니다.'); return; }
+        paymentPendingIds = [...paymentSelectedIds];
+        document.getElementById('payment-modal-count').textContent = paymentPendingIds.length;
+        document.getElementById('payment-bank-reference').value = '';
+        document.getElementById('payment-mark-paid-modal').classList.remove('hidden');
+    }
+
+    function closePaymentMarkPaidModal() {
+        document.getElementById('payment-mark-paid-modal').classList.add('hidden');
+        paymentPendingIds = [];
+    }
+
+    function confirmPaymentMarkPaid() {
+        const bankReference = document.getElementById('payment-bank-reference').value;
+
+        fetch('{{ route("finance.sales-commissions.bulk-mark-paid") }}', {
+            method: 'POST',
+            headers: {
+                'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content,
+                'Accept': 'application/json',
+                'Content-Type': 'application/json',
+            },
+            body: JSON.stringify({ ids: paymentPendingIds, bank_reference: bankReference })
+        })
+        .then(response => response.json())
+        .then(data => {
+            if (data.success) {
+                alert(data.message);
+                closePaymentMarkPaidModal();
+                // 수당 지급 탭 새로고침
+                htmx.ajax('GET', '{{ route("finance.settlement.payment") }}', { target: '#payment-content' });
+            } else {
+                alert(data.message || '오류가 발생했습니다.');
+            }
+        })
+        .catch(error => {
+            console.error('Error:', error);
+            alert('오류가 발생했습니다.');
+        });
+    }
+</script>

resources/views/finance/settlement/payment-stats.blade.php

@@ -0,0 +1,349 @@
+@extends('layouts.app')
+
+@section('title', '수당지급현황통계')
+
+@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">수당지급현황통계</h1>
+            <p class="text-sm text-gray-500 mt-1">{{ $year }}년 수당 지급 현황 종합 통계</p>
+        </div>
+        <div class="flex items-center gap-2">
+            <a href="{{ route('finance.settlement', ['tab' => 'payment']) }}"
+               class="inline-flex items-center gap-1 px-4 py-2 text-gray-600 bg-gray-100 hover:bg-gray-200 rounded-lg transition-colors text-sm">
+                <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M10 19l-7-7m0 0l7-7m-7 7h18"/>
+                </svg>
+                정산관리
+            </a>
+            <form method="GET" action="{{ route('finance.settlement.payment-stats') }}" class="flex items-center gap-2">
+                <select name="year" class="border-gray-300 rounded-lg shadow-sm text-sm focus:ring-indigo-500 focus:border-indigo-500">
+                    @for ($y = now()->year; $y >= now()->year - 3; $y--)
+                        <option value="{{ $y }}" {{ $year == $y ? 'selected' : '' }}>{{ $y }}년</option>
+                    @endfor
+                </select>
+                <button type="submit" class="px-4 py-2 bg-indigo-600 hover:bg-indigo-700 text-white rounded-lg transition-colors text-sm">
+                    조회
+                </button>
+            </form>
+        </div>
+    </div>
+
+    {{-- 통계 카드 --}}
+    <div class="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
+        <div class="bg-white rounded-lg shadow-sm p-4 border-l-4 border-green-500">
+            <div class="flex items-center justify-between">
+                <div>
+                    <p class="text-sm text-gray-500">총 지급액</p>
+                    <p class="text-xl font-bold text-green-600">{{ number_format($statsCards['total_paid_amount']) }}원</p>
+                </div>
+                <div class="w-10 h-10 bg-green-100 rounded-full flex items-center justify-center">
+                    <svg class="w-5 h-5 text-green-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 8c-1.657 0-3 .895-3 2s1.343 2 3 2 3 .895 3 2-1.343 2-3 2m0-8c1.11 0 2.08.402 2.599 1M12 8V7m0 1v8m0 0v1m0-1c-1.11 0-2.08-.402-2.599-1M21 12a9 9 0 11-18 0 9 9 0 0118 0z"/>
+                    </svg>
+                </div>
+            </div>
+            <p class="text-xs text-gray-400 mt-1">{{ $year }}년 지급 합계</p>
+        </div>
+
+        <div class="bg-white rounded-lg shadow-sm p-4 border-l-4 border-blue-500">
+            <div class="flex items-center justify-between">
+                <div>
+                    <p class="text-sm text-gray-500">총 지급 건수</p>
+                    <p class="text-xl font-bold text-blue-600">{{ number_format($statsCards['total_paid_count']) }}건</p>
+                </div>
+                <div class="w-10 h-10 bg-blue-100 rounded-full flex items-center justify-center">
+                    <svg class="w-5 h-5 text-blue-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 5H7a2 2 0 00-2 2v12a2 2 0 002 2h10a2 2 0 002-2V7a2 2 0 00-2-2h-2M9 5a2 2 0 002 2h2a2 2 0 002-2M9 5a2 2 0 012-2h2a2 2 0 012 2"/>
+                    </svg>
+                </div>
+            </div>
+            <p class="text-xs text-gray-400 mt-1">{{ $year }}년 총 건수</p>
+        </div>
+
+        <div class="bg-white rounded-lg shadow-sm p-4 border-l-4 border-indigo-500">
+            <div class="flex items-center justify-between">
+                <div>
+                    <p class="text-sm text-gray-500">지급 파트너 수</p>
+                    <p class="text-xl font-bold text-indigo-600">{{ $statsCards['active_partners'] }}명</p>
+                </div>
+                <div class="w-10 h-10 bg-indigo-100 rounded-full flex items-center justify-center">
+                    <svg class="w-5 h-5 text-indigo-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M17 20h5v-2a3 3 0 00-5.356-1.857M17 20H7m10 0v-2c0-.656-.126-1.283-.356-1.857M7 20H2v-2a3 3 0 015.356-1.857M7 20v-2c0-.656.126-1.283.356-1.857m0 0a5.002 5.002 0 019.288 0M15 7a3 3 0 11-6 0 3 3 0 016 0z"/>
+                    </svg>
+                </div>
+            </div>
+            <p class="text-xs text-gray-400 mt-1">{{ $year }}년 지급 대상</p>
+        </div>
+
+        <div class="bg-white rounded-lg shadow-sm p-4 border-l-4 border-purple-500">
+            <div class="flex items-center justify-between">
+                <div>
+                    <p class="text-sm text-gray-500">건당 평균 수당</p>
+                    <p class="text-xl font-bold text-purple-600">{{ number_format($statsCards['avg_commission']) }}원</p>
+                </div>
+                <div class="w-10 h-10 bg-purple-100 rounded-full flex items-center justify-center">
+                    <svg class="w-5 h-5 text-purple-600" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M7 12l3-3 3 3 4-4M8 21l4-4 4 4M3 4h18M4 4h16v12a1 1 0 01-1 1H5a1 1 0 01-1-1V4z"/>
+                    </svg>
+                </div>
+            </div>
+            <p class="text-xs text-gray-400 mt-1">전체 평균</p>
+        </div>
+    </div>
+
+    {{-- 차트 영역 --}}
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6 mb-6">
+        {{-- 차트 1: 월별 지급 추이 (Stacked Bar) --}}
+        <div class="bg-white rounded-lg shadow-sm p-6">
+            <h3 class="text-sm font-semibold text-gray-700 mb-4">월별 지급 추이</h3>
+            <div class="relative" style="height: 300px;">
+                <canvas id="monthlyTrendChart"></canvas>
+            </div>
+        </div>
+
+        {{-- 차트 2: 수당 유형별 비율 (Doughnut) --}}
+        <div class="bg-white rounded-lg shadow-sm p-6">
+            <h3 class="text-sm font-semibold text-gray-700 mb-4">수당 유형별 비율</h3>
+            <div class="relative" style="height: 300px;">
+                <canvas id="typeRatioChart"></canvas>
+            </div>
+        </div>
+
+        {{-- 차트 3: 파트너별 수당 Top 10 (Horizontal Bar) --}}
+        <div class="bg-white rounded-lg shadow-sm p-6">
+            <h3 class="text-sm font-semibold text-gray-700 mb-4">파트너별 수당 Top 10</h3>
+            <div class="relative" style="height: 300px;">
+                <canvas id="topPartnersChart"></canvas>
+            </div>
+        </div>
+
+        {{-- 차트 4: 월별 지급 건수 추이 (Line) --}}
+        <div class="bg-white rounded-lg shadow-sm p-6">
+            <h3 class="text-sm font-semibold text-gray-700 mb-4">월별 지급 건수 추이</h3>
+            <div class="relative" style="height: 300px;">
+                <canvas id="monthlyCountChart"></canvas>
+            </div>
+        </div>
+    </div>
+
+    {{-- 월별 지급 요약 테이블 --}}
+    <div class="bg-white rounded-lg shadow-sm overflow-hidden">
+        <div class="px-6 py-4 border-b border-gray-200">
+            <h3 class="text-sm font-semibold text-gray-700">월별 지급 요약</h3>
+        </div>
+        <div class="overflow-x-auto">
+            <table class="min-w-full divide-y divide-gray-200">
+                <thead class="bg-gray-50">
+                    <tr>
+                        <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase">월</th>
+                        <th class="px-4 py-3 text-right text-xs font-medium text-gray-500 uppercase">파트너수당</th>
+                        <th class="px-4 py-3 text-right text-xs font-medium text-gray-500 uppercase">매니저수당</th>
+                        <th class="px-4 py-3 text-right text-xs font-medium text-gray-500 uppercase">유치수당</th>
+                        <th class="px-4 py-3 text-right text-xs font-medium text-gray-500 uppercase">합계</th>
+                        <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase">건수</th>
+                    </tr>
+                </thead>
+                <tbody class="divide-y divide-gray-200">
+                    @php $grandPartner = 0; $grandManager = 0; $grandReferrer = 0; $grandTotal = 0; $grandCount = 0; @endphp
+                    @forelse ($monthlyTrend->reverse() as $row)
+                        @php
+                            $rowTotal = $row->partner_total + $row->manager_total + $row->referrer_total;
+                            $grandPartner += $row->partner_total;
+                            $grandManager += $row->manager_total;
+                            $grandReferrer += $row->referrer_total;
+                            $grandTotal += $rowTotal;
+                            $grandCount += $row->count;
+                        @endphp
+                        <tr class="hover:bg-gray-50">
+                            <td class="px-4 py-3 text-sm font-medium text-gray-900">{{ \Carbon\Carbon::parse($row->month . '-01')->format('n월') }}</td>
+                            <td class="px-4 py-3 text-sm text-right text-gray-900">{{ number_format($row->partner_total) }}원</td>
+                            <td class="px-4 py-3 text-sm text-right text-gray-900">{{ number_format($row->manager_total) }}원</td>
+                            <td class="px-4 py-3 text-sm text-right text-gray-900">{{ number_format($row->referrer_total) }}원</td>
+                            <td class="px-4 py-3 text-sm text-right font-bold text-gray-900">{{ number_format($rowTotal) }}원</td>
+                            <td class="px-4 py-3 text-sm text-center text-gray-900">{{ $row->count }}건</td>
+                        </tr>
+                    @empty
+                        <tr>
+                            <td colspan="6" class="px-4 py-8 text-center text-gray-500">{{ $year }}년 지급 데이터가 없습니다.</td>
+                        </tr>
+                    @endforelse
+                    @if ($monthlyTrend->isNotEmpty())
+                    <tr class="bg-gray-50 font-bold">
+                        <td class="px-4 py-3 text-sm text-gray-900">합계</td>
+                        <td class="px-4 py-3 text-sm text-right text-gray-900">{{ number_format($grandPartner) }}원</td>
+                        <td class="px-4 py-3 text-sm text-right text-gray-900">{{ number_format($grandManager) }}원</td>
+                        <td class="px-4 py-3 text-sm text-right text-gray-900">{{ number_format($grandReferrer) }}원</td>
+                        <td class="px-4 py-3 text-sm text-right text-indigo-700">{{ number_format($grandTotal) }}원</td>
+                        <td class="px-4 py-3 text-sm text-center text-gray-900">{{ $grandCount }}건</td>
+                    </tr>
+                    @endif
+                </tbody>
+            </table>
+        </div>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script src="https://cdn.jsdelivr.net/npm/chart.js@4/dist/chart.umd.min.js"></script>
+<script>
+    document.addEventListener('DOMContentLoaded', function() {
+        const formatCurrency = (val) => {
+            if (val >= 1000000) return (val / 1000000).toFixed(1) + 'M';
+            if (val >= 1000) return (val / 1000).toFixed(0) + 'K';
+            return val.toString();
+        };
+
+        const defaultOptions = {
+            responsive: true,
+            maintainAspectRatio: false,
+            plugins: {
+                legend: { position: 'bottom', labels: { boxWidth: 12, padding: 15, font: { size: 11 } } }
+            }
+        };
+
+        // 월별 데이터
+        const monthlyData = @json($monthlyTrend);
+        const months = monthlyData.map(d => {
+            const parts = d.month.split('-');
+            return parseInt(parts[1]) + '월';
+        });
+
+        // 차트 1: 월별 지급 추이 (Stacked Bar)
+        new Chart(document.getElementById('monthlyTrendChart'), {
+            type: 'bar',
+            data: {
+                labels: months,
+                datasets: [
+                    {
+                        label: '파트너수당',
+                        data: monthlyData.map(d => Number(d.partner_total)),
+                        backgroundColor: 'rgba(79, 70, 229, 0.8)',
+                    },
+                    {
+                        label: '매니저수당',
+                        data: monthlyData.map(d => Number(d.manager_total)),
+                        backgroundColor: 'rgba(16, 185, 129, 0.8)',
+                    },
+                    {
+                        label: '유치수당',
+                        data: monthlyData.map(d => Number(d.referrer_total)),
+                        backgroundColor: 'rgba(245, 158, 11, 0.8)',
+                    }
+                ]
+            },
+            options: {
+                ...defaultOptions,
+                scales: {
+                    x: { stacked: true },
+                    y: {
+                        stacked: true,
+                        ticks: { callback: val => formatCurrency(val) }
+                    }
+                }
+            }
+        });
+
+        // 차트 2: 수당 유형별 비율 (Doughnut)
+        const typeData = @json($typeRatio);
+        new Chart(document.getElementById('typeRatioChart'), {
+            type: 'doughnut',
+            data: {
+                labels: ['파트너수당', '매니저수당', '유치수당'],
+                datasets: [{
+                    data: [
+                        Number(typeData?.partner_total || 0),
+                        Number(typeData?.manager_total || 0),
+                        Number(typeData?.referrer_total || 0)
+                    ],
+                    backgroundColor: [
+                        'rgba(79, 70, 229, 0.8)',
+                        'rgba(16, 185, 129, 0.8)',
+                        'rgba(245, 158, 11, 0.8)'
+                    ],
+                    borderWidth: 2,
+                    borderColor: '#fff'
+                }]
+            },
+            options: {
+                ...defaultOptions,
+                plugins: {
+                    ...defaultOptions.plugins,
+                    tooltip: {
+                        callbacks: {
+                            label: function(ctx) {
+                                const total = ctx.dataset.data.reduce((a, b) => a + b, 0);
+                                const pct = total > 0 ? ((ctx.raw / total) * 100).toFixed(1) : 0;
+                                return ctx.label + ': ' + Number(ctx.raw).toLocaleString() + '원 (' + pct + '%)';
+                            }
+                        }
+                    }
+                }
+            }
+        });
+
+        // 차트 3: 파트너별 수당 Top 10 (Horizontal Bar)
+        const topPartnersData = @json($topPartners);
+        const topPartnerNames = @json($topPartnerNames->map(fn ($p) => $p->user?->name ?? $p->partner_code));
+        new Chart(document.getElementById('topPartnersChart'), {
+            type: 'bar',
+            data: {
+                labels: topPartnersData.map(d => topPartnerNames[d.partner_id] || 'ID:' + d.partner_id),
+                datasets: [{
+                    label: '총 수당',
+                    data: topPartnersData.map(d => Number(d.total)),
+                    backgroundColor: 'rgba(79, 70, 229, 0.7)',
+                    borderColor: 'rgba(79, 70, 229, 1)',
+                    borderWidth: 1
+                }]
+            },
+            options: {
+                ...defaultOptions,
+                indexAxis: 'y',
+                scales: {
+                    x: { ticks: { callback: val => formatCurrency(val) } }
+                },
+                plugins: {
+                    ...defaultOptions.plugins,
+                    legend: { display: false }
+                }
+            }
+        });
+
+        // 차트 4: 월별 지급 건수 추이 (Line)
+        new Chart(document.getElementById('monthlyCountChart'), {
+            type: 'line',
+            data: {
+                labels: months,
+                datasets: [{
+                    label: '지급 건수',
+                    data: monthlyData.map(d => Number(d.count)),
+                    borderColor: 'rgba(79, 70, 229, 1)',
+                    backgroundColor: 'rgba(79, 70, 229, 0.1)',
+                    fill: true,
+                    tension: 0.3,
+                    pointBackgroundColor: 'rgba(79, 70, 229, 1)',
+                    pointRadius: 4,
+                    pointHoverRadius: 6
+                }]
+            },
+            options: {
+                ...defaultOptions,
+                scales: {
+                    y: {
+                        beginAtZero: true,
+                        ticks: { stepSize: 1 }
+                    }
+                },
+                plugins: {
+                    ...defaultOptions.plugins,
+                    legend: { display: false }
+                }
+            }
+        });
+    });
+</script>
+@endpush

routes/web.php

@@ -1002,6 +1002,9 @@
     Route::get('/settlement/consulting', [\App\Http\Controllers\Finance\SettlementController::class, 'consultingTab'])->name('settlement.consulting');
     Route::get('/settlement/customer', [\App\Http\Controllers\Finance\SettlementController::class, 'customerTab'])->name('settlement.customer');
     Route::get('/settlement/subscription', [\App\Http\Controllers\Finance\SettlementController::class, 'subscriptionTab'])->name('settlement.subscription');
+    Route::get('/settlement/payment', [\App\Http\Controllers\Finance\SettlementController::class, 'paymentTab'])->name('settlement.payment');
+    Route::get('/settlement/payment-partner-detail/{partnerId}', [\App\Http\Controllers\Finance\SettlementController::class, 'paymentPartnerDetail'])->name('settlement.payment-partner-detail');
+    Route::get('/settlement/payment-stats', [\App\Http\Controllers\Finance\SettlementController::class, 'paymentStats'])->name('settlement.payment-stats');
 
     // 영업수수료정산 (실제 구현 - CRUD API는 그대로 유지)
     Route::prefix('sales-commissions')->name('sales-commissions.')->group(function () {