style: Pint 포맷팅 적용

app/Console/Commands/FixMenuUrlCommand.php

@@ -8,6 +8,7 @@
 class FixMenuUrlCommand extends Command
 {
     protected $signature = 'menu:fix-url {name} {new-url} {--tenant=}';
+
     protected $description = '메뉴 URL 수정 (이름으로 검색)';
 
     public function handle(): int
@@ -26,6 +27,7 @@ public function handle(): int
 
         if ($menus->isEmpty()) {
             $this->error("'{$name}' 메뉴를 찾을 수 없습니다.");
+
             return 1;
         }
 
@@ -37,6 +39,7 @@ public function handle(): int
         }
 
         $this->info("{$menus->count()}건 수정 완료.");
+
         return 0;
     }
 }

app/Http/Controllers/Api/Admin/BankAccountController.php

@@ -3,7 +3,6 @@
 namespace App\Http\Controllers\Api\Admin;
 
 use App\Http\Controllers\Controller;
-use App\Models\Finance\BankAccount;
 use App\Services\BankAccountService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -86,7 +85,7 @@ public function store(Request $request): JsonResponse
 
         // 기본값 설정
         $validated['status'] = $validated['status'] ?? 'active';
-        $validated['account_name'] = $validated['account_name'] ?? $validated['bank_name'] . ' 계좌';
+        $validated['account_name'] = $validated['account_name'] ?? $validated['bank_name'].' 계좌';
 
         $account = $this->bankAccountService->createAccount($validated);
 
@@ -156,6 +155,7 @@ public function destroy(Request $request, int $id): JsonResponse|Response
         // HTMX 요청인 경우 갱신된 테이블 반환
         if ($request->header('HX-Request')) {
             $accounts = $this->bankAccountService->getAccounts($request->all(), $request->integer('per_page', 15));
+
             return response(view('finance.accounts.partials.table', compact('accounts')));
         }
 
@@ -184,6 +184,7 @@ public function restore(Request $request, int $id): JsonResponse|Response
         // HTMX 요청인 경우 갱신된 테이블 반환
         if ($request->header('HX-Request')) {
             $accounts = $this->bankAccountService->getAccounts($request->all(), $request->integer('per_page', 15));
+
             return response(view('finance.accounts.partials.table', compact('accounts')));
         }
 
@@ -212,6 +213,7 @@ public function forceDelete(Request $request, int $id): JsonResponse|Response
         // HTMX 요청인 경우 갱신된 테이블 반환
         if ($request->header('HX-Request')) {
             $accounts = $this->bankAccountService->getAccounts($request->all(), $request->integer('per_page', 15));
+
             return response(view('finance.accounts.partials.table', compact('accounts')));
         }
 
@@ -240,6 +242,7 @@ public function toggleActive(Request $request, int $id): JsonResponse|Response
         // HTMX 요청인 경우 갱신된 테이블 반환
         if ($request->header('HX-Request')) {
             $accounts = $this->bankAccountService->getAccounts($request->all(), $request->integer('per_page', 15));
+
             return response(view('finance.accounts.partials.table', compact('accounts')));
         }
 

app/Http/Controllers/Api/Admin/Barobill/BarobillBillingController.php

@@ -42,7 +42,7 @@ public function subscriptions(Request $request): JsonResponse|Response
             ->orderBy('service_type');
 
         // 테넌트 필터링
-        if (!$isHeadquarters && !$allTenants) {
+        if (! $isHeadquarters && ! $allTenants) {
             $query->whereHas('member', function ($q) use ($tenantId) {
                 $q->where('tenant_id', $tenantId);
             });
@@ -102,7 +102,7 @@ public function cancelSubscription(int $id): JsonResponse
     {
         $result = $this->billingService->cancelSubscription($id);
 
-        if (!$result) {
+        if (! $result) {
             return response()->json([
                 'success' => false,
                 'message' => '구독을 찾을 수 없습니다.',
@@ -121,7 +121,7 @@ public function cancelSubscription(int $id): JsonResponse
     public function memberSubscriptions(int $memberId): JsonResponse|Response
     {
         $member = BarobillMember::with('tenant')->find($memberId);
-        if (!$member) {
+        if (! $member) {
             return response()->json([
                 'success' => false,
                 'message' => '회원사를 찾을 수 없습니다.',
@@ -157,7 +157,7 @@ public function billingList(Request $request): JsonResponse|Response
         $billingMonth = $request->input('billing_month', now()->format('Y-m'));
 
         // 테넌트 필터링
-        $filterTenantId = (!$isHeadquarters && !$allTenants) ? $tenantId : null;
+        $filterTenantId = (! $isHeadquarters && ! $allTenants) ? $tenantId : null;
 
         $summaries = BarobillMonthlySummary::with(['member.tenant'])
             ->where('billing_month', $billingMonth)
@@ -202,7 +202,7 @@ public function billingStats(Request $request): JsonResponse|Response
 
         $billingMonth = $request->input('billing_month', now()->format('Y-m'));
 
-        $filterTenantId = (!$isHeadquarters && !$allTenants) ? $tenantId : null;
+        $filterTenantId = (! $isHeadquarters && ! $allTenants) ? $tenantId : null;
         $stats = $this->billingService->getMonthlyTotal($billingMonth, $filterTenantId);
 
         if ($request->header('HX-Request')) {
@@ -225,7 +225,7 @@ public function billingStats(Request $request): JsonResponse|Response
     public function memberBilling(Request $request, int $memberId): JsonResponse|Response
     {
         $member = BarobillMember::with('tenant')->find($memberId);
-        if (!$member) {
+        if (! $member) {
             return response()->json([
                 'success' => false,
                 'message' => '회원사를 찾을 수 없습니다.',
@@ -293,7 +293,7 @@ public function yearlyTrend(Request $request): JsonResponse
 
         $year = $request->input('year', now()->year);
 
-        $filterTenantId = (!$isHeadquarters && !$allTenants) ? $tenantId : null;
+        $filterTenantId = (! $isHeadquarters && ! $allTenants) ? $tenantId : null;
         $trend = $this->billingService->getYearlyTrend($year, $filterTenantId);
 
         return response()->json([
@@ -313,7 +313,7 @@ public function export(Request $request)
 
         $billingMonth = $request->input('billing_month', now()->format('Y-m'));
 
-        $filterTenantId = (!$isHeadquarters && !$allTenants) ? $tenantId : null;
+        $filterTenantId = (! $isHeadquarters && ! $allTenants) ? $tenantId : null;
 
         $summaries = BarobillMonthlySummary::with(['member.tenant'])
             ->where('billing_month', $billingMonth)
@@ -336,7 +336,7 @@ public function export(Request $request)
 
         $callback = function () use ($summaries, $total, $isHeadquarters, $allTenants) {
             $file = fopen('php://output', 'w');
-            fprintf($file, chr(0xEF) . chr(0xBB) . chr(0xBF));
+            fprintf($file, chr(0xEF).chr(0xBB).chr(0xBF));
 
             // 헤더
             $headerRow = ['사업자번호', '상호', '계좌조회', '카드내역', '홈텍스', '월정액합계', '세금계산서(건)', '세금계산서(원)', '건별합계', '총합계'];
@@ -411,7 +411,7 @@ public function pricingPolicies(Request $request): JsonResponse|Response
     public function updatePricingPolicy(Request $request, int $id): JsonResponse
     {
         $policy = BarobillPricingPolicy::find($id);
-        if (!$policy) {
+        if (! $policy) {
             return response()->json([
                 'success' => false,
                 'message' => '정책을 찾을 수 없습니다.',
@@ -444,7 +444,7 @@ public function updatePricingPolicy(Request $request, int $id): JsonResponse
     public function getPricingPolicy(int $id): JsonResponse
     {
         $policy = BarobillPricingPolicy::find($id);
-        if (!$policy) {
+        if (! $policy) {
             return response()->json([
                 'success' => false,
                 'message' => '정책을 찾을 수 없습니다.',

app/Http/Controllers/Api/Admin/Barobill/BarobillConfigController.php

@@ -94,7 +94,7 @@ public function show(int $id): JsonResponse
     {
         $config = BarobillConfig::find($id);
 
-        if (!$config) {
+        if (! $config) {
             return response()->json([
                 'success' => false,
                 'message' => '설정을 찾을 수 없습니다.',
@@ -114,7 +114,7 @@ public function update(Request $request, int $id): JsonResponse
     {
         $config = BarobillConfig::find($id);
 
-        if (!$config) {
+        if (! $config) {
             return response()->json([
                 'success' => false,
                 'message' => '설정을 찾을 수 없습니다.',
@@ -167,7 +167,7 @@ public function destroy(int $id): JsonResponse
     {
         $config = BarobillConfig::find($id);
 
-        if (!$config) {
+        if (! $config) {
             return response()->json([
                 'success' => false,
                 'message' => '설정을 찾을 수 없습니다.',
@@ -196,7 +196,7 @@ public function toggleActive(int $id): JsonResponse
     {
         $config = BarobillConfig::find($id);
 
-        if (!$config) {
+        if (! $config) {
             return response()->json([
                 'success' => false,
                 'message' => '설정을 찾을 수 없습니다.',
@@ -205,14 +205,14 @@ public function toggleActive(int $id): JsonResponse
 
         DB::beginTransaction();
         try {
-            if (!$config->is_active) {
+            if (! $config->is_active) {
                 // 활성화하려면 같은 환경의 다른 설정들 비활성화
                 BarobillConfig::where('environment', $config->environment)
                     ->where('id', '!=', $id)
                     ->update(['is_active' => false]);
             }
 
-            $config->update(['is_active' => !$config->is_active]);
+            $config->update(['is_active' => ! $config->is_active]);
 
             DB::commit();
 
@@ -231,5 +231,4 @@ public function toggleActive(int $id): JsonResponse
             ], 500);
         }
     }
-
 }

app/Http/Controllers/Api/Admin/Barobill/BarobillSettingController.php

@@ -25,7 +25,7 @@ public function show(): JsonResponse
         // 바로빌 회원사 정보 조회 (담당자 정보 기본값용)
         $barobillMember = BarobillMember::where('tenant_id', $tenantId)->first();
 
-        if (!$setting) {
+        if (! $setting) {
             // 설정이 없으면 바로빌 회원사 정보를 기본값으로 사용
             return response()->json([
                 'success' => true,
@@ -158,7 +158,7 @@ public function checkService(string $service): JsonResponse
 
         $setting = BarobillSetting::where('tenant_id', $tenantId)->first();
 
-        if (!$setting) {
+        if (! $setting) {
             return response()->json([
                 'success' => true,
                 'enabled' => false,

app/Http/Controllers/Api/Admin/Barobill/BarobillUsageController.php

@@ -8,7 +8,6 @@
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
-use Illuminate\Support\Facades\Log;
 
 /**
  * 바로빌 사용량조회 API 컨트롤러
@@ -44,7 +43,7 @@ public function index(Request $request): JsonResponse|Response
         $apiEndDate = str_replace('-', '', $endDate);
 
         // 테넌트 필터링
-        $filterTenantId = (!$isHeadquarters && !$allTenants && $tenantId) ? $tenantId : null;
+        $filterTenantId = (! $isHeadquarters && ! $allTenants && $tenantId) ? $tenantId : null;
 
         // 사용량 목록 조회
         $usageList = $this->usageService->getUsageList($apiStartDate, $apiEndDate, $filterTenantId);
@@ -117,7 +116,7 @@ public function stats(Request $request): JsonResponse|Response
         $apiEndDate = str_replace('-', '', $endDate);
 
         // 테넌트 필터링
-        $filterTenantId = (!$isHeadquarters && !$allTenants && $tenantId) ? $tenantId : null;
+        $filterTenantId = (! $isHeadquarters && ! $allTenants && $tenantId) ? $tenantId : null;
 
         // 사용량 목록 조회 및 통계 집계
         $usageList = $this->usageService->getUsageList($apiStartDate, $apiEndDate, $filterTenantId);
@@ -145,7 +144,7 @@ public function show(Request $request, int $memberId): JsonResponse|Response
     {
         $member = BarobillMember::with('tenant:id,company_name')->find($memberId);
 
-        if (!$member) {
+        if (! $member) {
             return response()->json([
                 'success' => false,
                 'message' => '회원사를 찾을 수 없습니다.',
@@ -209,7 +208,7 @@ public function export(Request $request)
         $apiEndDate = str_replace('-', '', $endDate);
 
         // 테넌트 필터링
-        $filterTenantId = (!$isHeadquarters && !$allTenants && $tenantId) ? $tenantId : null;
+        $filterTenantId = (! $isHeadquarters && ! $allTenants && $tenantId) ? $tenantId : null;
 
         // 사용량 목록 조회
         $usageList = $this->usageService->getUsageList($apiStartDate, $apiEndDate, $filterTenantId);
@@ -227,7 +226,7 @@ public function export(Request $request)
             $file = fopen('php://output', 'w');
 
             // BOM for Excel UTF-8
-            fprintf($file, chr(0xEF) . chr(0xBB) . chr(0xBF));
+            fprintf($file, chr(0xEF).chr(0xBB).chr(0xBF));
 
             // 헤더
             $headerRow = ['사업자번호', '상호', '바로빌ID', '세금계산서(건)', '계좌조회(건)', '카드내역(건)', '홈텍스(건)', '과금액(원)'];

app/Http/Controllers/Api/Admin/DocumentApiController.php

@@ -236,7 +236,7 @@ public function destroy(int $id): JsonResponse
      */
     public function forceDestroy(int $id): JsonResponse
     {
-        if (!auth()->user()?->is_super_admin) {
+        if (! auth()->user()?->is_super_admin) {
             return response()->json([
                 'success' => false,
                 'message' => '슈퍼관리자만 영구 삭제할 수 있습니다.',
@@ -263,7 +263,7 @@ public function forceDestroy(int $id): JsonResponse
      */
     public function restore(int $id): JsonResponse
     {
-        if (!auth()->user()?->is_super_admin) {
+        if (! auth()->user()?->is_super_admin) {
             return response()->json([
                 'success' => false,
                 'message' => '슈퍼관리자만 복원할 수 있습니다.',

app/Http/Controllers/Api/Admin/DocumentTemplateApiController.php

@@ -66,7 +66,7 @@ public function index(Request $request): View
         }
 
         // 활성 상태 필터
-        if ($request->filled('is_active') && !$showTrashed) {
+        if ($request->filled('is_active') && ! $showTrashed) {
             $query->where('is_active', $request->boolean('is_active'));
         }
 
@@ -290,7 +290,7 @@ public function destroy(int $id): JsonResponse
      */
     public function forceDestroy(int $id): JsonResponse
     {
-        if (!auth()->user()?->is_super_admin) {
+        if (! auth()->user()?->is_super_admin) {
             return response()->json([
                 'success' => false,
                 'message' => '슈퍼관리자만 영구 삭제할 수 있습니다.',
@@ -337,7 +337,7 @@ public function forceDestroy(int $id): JsonResponse
      */
     public function restore(int $id): JsonResponse
     {
-        if (!auth()->user()?->is_super_admin) {
+        if (! auth()->user()?->is_super_admin) {
             return response()->json([
                 'success' => false,
                 'message' => '슈퍼관리자만 복원할 수 있습니다.',
@@ -535,7 +535,7 @@ public function uploadImage(Request $request): JsonResponse
         }
 
         // API 토큰 교환
-        $tokenService = new \App\Services\ApiTokenService();
+        $tokenService = new \App\Services\ApiTokenService;
         $userId = auth()->id();
         $tenantId = session('selected_tenant_id', 1);
 

app/Http/Controllers/Api/Admin/FundScheduleController.php

@@ -182,6 +182,7 @@ public function destroy(Request $request, int $id): JsonResponse|Response
             $month = $request->integer('month', now()->month);
             $calendarData = $this->fundScheduleService->getCalendarData($year, $month);
             $summary = $this->fundScheduleService->getMonthlySummary($year, $month);
+
             return response(view('finance.fund-schedules.partials.calendar', compact('year', 'month', 'calendarData', 'summary')));
         }
 
@@ -229,6 +230,7 @@ public function updateStatus(Request $request, int $id): JsonResponse|Response
             $month = $request->integer('month', now()->month);
             $calendarData = $this->fundScheduleService->getCalendarData($year, $month);
             $summary = $this->fundScheduleService->getMonthlySummary($year, $month);
+
             return response(view('finance.fund-schedules.partials.calendar', compact('year', 'month', 'calendarData', 'summary')));
         }
 

app/Http/Controllers/Api/Admin/GlobalCategoryApiController.php

@@ -266,6 +266,7 @@ public function bulkCopyToTenant(Request $request): JsonResponse
 
                 if ($exists) {
                     $skipped++;
+
                     continue;
                 }
 
@@ -288,6 +289,7 @@ public function bulkCopyToTenant(Request $request): JsonResponse
                     ]);
                     $idMap[$gc->id] = $trashed->id;
                     $copied++;
+
                     continue;
                 }
 

app/Http/Controllers/Api/Admin/TenantUserApiController.php

@@ -23,7 +23,7 @@ public function search(Request $request): JsonResponse
                     ->where('user_tenants.tenant_id', $tenantId)
                     ->where('user_tenants.is_active', true);
             })
-            ->leftJoin('departments', function ($join) use ($tenantId) {
+            ->leftJoin('departments', function ($join) {
                 $join->on('departments.id', '=', DB::raw('(
                     SELECT du.department_id FROM department_user du
                     WHERE du.user_id = users.id AND du.is_primary = 1

app/Http/Controllers/AppVersionController.php

@@ -6,8 +6,8 @@
 use App\Services\AppVersionService;
 use Illuminate\Http\RedirectResponse;
 use Illuminate\Http\Request;
-use Illuminate\View\View;
 use Illuminate\Support\Facades\Storage;
+use Illuminate\View\View;
 use Symfony\Component\HttpFoundation\StreamedResponse;
 
 class AppVersionController extends Controller

app/Http/Controllers/Barobill/BarobillController.php

@@ -77,9 +77,9 @@ public function settings(Request $request): View|Response
         $hasBarobillLogin = false;
         if ($barobillMember) {
             try {
-                $hasBarobillLogin = !empty($barobillMember->barobill_id) && !empty($barobillMember->barobill_pwd);
+                $hasBarobillLogin = ! empty($barobillMember->barobill_id) && ! empty($barobillMember->barobill_pwd);
             } catch (\Throwable $e) {
-                $hasBarobillLogin = !empty($barobillMember->barobill_id) && !empty($barobillMember->getRawOriginal('barobill_pwd'));
+                $hasBarobillLogin = ! empty($barobillMember->barobill_id) && ! empty($barobillMember->getRawOriginal('barobill_pwd'));
             }
         }
 

app/Http/Controllers/Barobill/EtaxController.php

@@ -21,9 +21,13 @@ class EtaxController extends Controller
      * 바로빌 SOAP 설정
      */
     private ?string $certKey = null;
+
     private ?string $corpNum = null;
+
     private bool $isTestMode = false;
+
     private ?string $soapUrl = null;
+
     private ?\SoapClient $soapClient = null;
 
     public function __construct()
@@ -35,7 +39,7 @@ public function __construct()
             $this->certKey = $activeConfig->cert_key;
             $this->corpNum = $activeConfig->corp_num;
             $this->isTestMode = $activeConfig->environment === 'test';
-            $this->soapUrl = $activeConfig->base_url . '/TI.asmx?WSDL';
+            $this->soapUrl = $activeConfig->base_url.'/TI.asmx?WSDL';
         } else {
             // 설정이 없으면 기본값 사용
             $this->isTestMode = config('services.barobill.test_mode', true);
@@ -57,14 +61,14 @@ public function __construct()
      */
     private function initSoapClient(): void
     {
-        if (!empty($this->certKey) || $this->isTestMode) {
+        if (! empty($this->certKey) || $this->isTestMode) {
             try {
                 $context = stream_context_create([
                     'ssl' => [
                         'verify_peer' => false,
                         'verify_peer_name' => false,
-                        'allow_self_signed' => true
+                        'allow_self_signed' => true,
-                    ]
+                    ],
                 ]);
 
                 $this->soapClient = new \SoapClient($this->soapUrl, [
@@ -73,10 +77,10 @@ private function initSoapClient(): void
                     'exceptions' => true,
                     'connection_timeout' => 30,
                     'stream_context' => $context,
-                    'cache_wsdl' => WSDL_CACHE_NONE
+                    'cache_wsdl' => WSDL_CACHE_NONE,
                 ]);
             } catch (\Throwable $e) {
-                Log::error('바로빌 SOAP 클라이언트 생성 실패: ' . $e->getMessage());
+                Log::error('바로빌 SOAP 클라이언트 생성 실패: '.$e->getMessage());
             }
         }
     }
@@ -135,14 +139,14 @@ private function applyMemberServerMode(BarobillMember $member): void
             $baseUrl = $config->base_url ?: ($memberTestMode
                 ? 'https://testws.baroservice.com'
                 : 'https://ws.baroservice.com');
-            $this->soapUrl = $baseUrl . '/TI.asmx?WSDL';
+            $this->soapUrl = $baseUrl.'/TI.asmx?WSDL';
 
             // SOAP 클라이언트 재초기화
             $this->initSoapClient();
 
             Log::info('[Etax] 서버 모드 적용', [
                 'targetEnv' => $targetEnv,
-                'certKey' => substr($this->certKey ?? '', 0, 10) . '...',
+                'certKey' => substr($this->certKey ?? '', 0, 10).'...',
                 'corpNum' => $this->corpNum,
                 'soapUrl' => $this->soapUrl,
             ]);
@@ -173,7 +177,7 @@ public function getInvoices(): JsonResponse
             $allInvoices = $data['invoices'] ?? [];
 
             // 본사(테넌트 1)가 아니면 해당 테넌트의 세금계산서만 필터링
-            if (!$isHeadquarters && $tenantId) {
+            if (! $isHeadquarters && $tenantId) {
                 $invoices = array_values(array_filter($allInvoices, function ($invoice) use ($tenantId) {
                     return ($invoice['tenant_id'] ?? null) == $tenantId;
                 }));
@@ -204,12 +208,12 @@ public function issue(Request $request): JsonResponse
 
         $input = $request->all();
 
-        $useRealAPI = $this->soapClient !== null && ($this->isTestMode || !empty($this->certKey));
+        $useRealAPI = $this->soapClient !== null && ($this->isTestMode || ! empty($this->certKey));
 
         $debugInfo = [
             'hasSoapClient' => $this->soapClient !== null,
-            'hasCertKey' => !empty($this->certKey),
+            'hasCertKey' => ! empty($this->certKey),
-            'hasCorpNum' => !empty($this->corpNum),
+            'hasCorpNum' => ! empty($this->corpNum),
             'isTestMode' => $this->isTestMode,
             'willUseRealAPI' => $useRealAPI,
         ];
@@ -218,7 +222,7 @@ public function issue(Request $request): JsonResponse
             $apiResult = $this->issueTaxInvoice($input);
 
             if ($apiResult['success']) {
-                $mgtKey = $input['issueKey'] ?? 'MGT' . date('YmdHis') . rand(1000, 9999);
+                $mgtKey = $input['issueKey'] ?? 'MGT'.date('YmdHis').rand(1000, 9999);
 
                 $newInvoice = $this->createInvoiceRecord($input, $mgtKey, $apiResult['data'] ?? null);
                 $this->saveInvoice($newInvoice);
@@ -245,7 +249,7 @@ public function issue(Request $request): JsonResponse
             }
         } else {
             // 시뮬레이션 모드
-            $issueKey = 'BARO-' . date('Y') . '-' . str_pad(rand(1, 9999), 4, '0', STR_PAD_LEFT);
+            $issueKey = 'BARO-'.date('Y').'-'.str_pad(rand(1, 9999), 4, '0', STR_PAD_LEFT);
 
             $newInvoice = $this->createInvoiceRecord($input, $issueKey, null);
             $this->saveInvoice($newInvoice);
@@ -293,16 +297,16 @@ public function sendToNts(Request $request): JsonResponse
             }
         }
 
-        if (!$invoice) {
+        if (! $invoice) {
             return response()->json([
                 'success' => false,
                 'error' => '세금계산서를 찾을 수 없습니다.',
             ], 404);
         }
 
-        $useRealAPI = $this->soapClient !== null && !empty($this->certKey);
+        $useRealAPI = $this->soapClient !== null && ! empty($this->certKey);
 
-        if ($useRealAPI && !empty($invoice['mgtKey'])) {
+        if ($useRealAPI && ! empty($invoice['mgtKey'])) {
             $result = $this->callBarobillSOAP('SendToNTS', [
                 'CorpNum' => $this->corpNum,
                 'MgtKey' => $invoice['mgtKey'],
@@ -310,7 +314,7 @@ public function sendToNts(Request $request): JsonResponse
 
             if ($result['success']) {
                 $data['invoices'][$invoiceIndex]['status'] = 'sent';
-                $data['invoices'][$invoiceIndex]['ntsReceiptNo'] = 'NTS-' . date('YmdHis');
+                $data['invoices'][$invoiceIndex]['ntsReceiptNo'] = 'NTS-'.date('YmdHis');
                 $data['invoices'][$invoiceIndex]['sentAt'] = date('Y-m-d');
                 file_put_contents($dataFile, json_encode($data, JSON_PRETTY_PRINT | JSON_UNESCAPED_UNICODE));
 
@@ -327,7 +331,7 @@ public function sendToNts(Request $request): JsonResponse
         } else {
             // 시뮬레이션
             $data['invoices'][$invoiceIndex]['status'] = 'sent';
-            $data['invoices'][$invoiceIndex]['ntsReceiptNo'] = 'NTS-SIM-' . date('YmdHis');
+            $data['invoices'][$invoiceIndex]['ntsReceiptNo'] = 'NTS-SIM-'.date('YmdHis');
             $data['invoices'][$invoiceIndex]['sentAt'] = date('Y-m-d');
             file_put_contents($dataFile, json_encode($data, JSON_PRETTY_PRINT | JSON_UNESCAPED_UNICODE));
 
@@ -345,12 +349,12 @@ public function sendToNts(Request $request): JsonResponse
     public function getSupplier(): JsonResponse
     {
         $tenantId = session('selected_tenant_id');
-        if (!$tenantId) {
+        if (! $tenantId) {
             return response()->json(['success' => false, 'error' => '테넌트가 선택되지 않았습니다.'], 400);
         }
 
         $member = BarobillMember::where('tenant_id', $tenantId)->first();
-        if (!$member) {
+        if (! $member) {
             return response()->json(['success' => false, 'error' => '바로빌 회원사 정보가 없습니다.'], 404);
         }
 
@@ -376,12 +380,12 @@ public function getSupplier(): JsonResponse
     public function updateSupplier(Request $request): JsonResponse
     {
         $tenantId = session('selected_tenant_id');
-        if (!$tenantId) {
+        if (! $tenantId) {
             return response()->json(['success' => false, 'error' => '테넌트가 선택되지 않았습니다.'], 400);
         }
 
         $member = BarobillMember::where('tenant_id', $tenantId)->first();
-        if (!$member) {
+        if (! $member) {
             return response()->json(['success' => false, 'error' => '바로빌 회원사 정보가 없습니다.'], 404);
         }
 
@@ -424,7 +428,7 @@ public function delete(Request $request): JsonResponse
 
         $dataFile = storage_path('app/barobill/invoices_data.json');
 
-        if (!file_exists($dataFile)) {
+        if (! file_exists($dataFile)) {
             return response()->json([
                 'success' => false,
                 'error' => '데이터 파일이 없습니다.',
@@ -434,7 +438,7 @@ public function delete(Request $request): JsonResponse
         $data = json_decode(file_get_contents($dataFile), true) ?? ['invoices' => []];
 
         $originalCount = count($data['invoices']);
-        $data['invoices'] = array_values(array_filter($data['invoices'], fn($inv) => $inv['id'] !== $invoiceId));
+        $data['invoices'] = array_values(array_filter($data['invoices'], fn ($inv) => $inv['id'] !== $invoiceId));
 
         if (count($data['invoices']) === $originalCount) {
             return response()->json([
@@ -456,20 +460,20 @@ public function delete(Request $request): JsonResponse
      */
     private function callBarobillSOAP(string $method, array $params = []): array
     {
-        if (!$this->soapClient) {
+        if (! $this->soapClient) {
             return [
                 'success' => false,
                 'error' => '바로빌 SOAP 클라이언트가 초기화되지 않았습니다.',
             ];
         }
 
-        if (!isset($params['CERTKEY'])) {
+        if (! isset($params['CERTKEY'])) {
             $params['CERTKEY'] = $this->certKey;
         }
 
         try {
             $result = $this->soapClient->$method($params);
-            $resultProperty = $method . 'Result';
+            $resultProperty = $method.'Result';
 
             if (isset($result->$resultProperty)) {
                 $resultData = $result->$resultProperty;
@@ -477,7 +481,7 @@ private function callBarobillSOAP(string $method, array $params = []): array
                 if (is_numeric($resultData) && $resultData < 0) {
                     return [
                         'success' => false,
-                        'error' => '바로빌 API 오류 코드: ' . $resultData,
+                        'error' => '바로빌 API 오류 코드: '.$resultData,
                         'error_code' => $resultData,
                     ];
                 }
@@ -495,12 +499,12 @@ private function callBarobillSOAP(string $method, array $params = []): array
         } catch (\SoapFault $e) {
             return [
                 'success' => false,
-                'error' => 'SOAP 오류: ' . $e->getMessage(),
+                'error' => 'SOAP 오류: '.$e->getMessage(),
             ];
         } catch (\Throwable $e) {
             return [
                 'success' => false,
-                'error' => 'API 호출 오류: ' . $e->getMessage(),
+                'error' => 'API 호출 오류: '.$e->getMessage(),
             ];
         }
     }
@@ -510,7 +514,7 @@ private function callBarobillSOAP(string $method, array $params = []): array
      */
     private function issueTaxInvoice(array $invoiceData): array
     {
-        $mgtKey = $invoiceData['issueKey'] ?? 'MGT' . date('YmdHis') . rand(1000, 9999);
+        $mgtKey = $invoiceData['issueKey'] ?? 'MGT'.date('YmdHis').rand(1000, 9999);
 
         $supplyAmt = 0;
         $vat = 0;
@@ -583,7 +587,7 @@ private function issueTaxInvoice(array $invoiceData): array
             $month = str_pad($item['month'] ?? '', 2, '0', STR_PAD_LEFT);
             $day = str_pad($item['day'] ?? '', 2, '0', STR_PAD_LEFT);
             $purchaseExpiry = ($month && $day && $month !== '00' && $day !== '00')
-                ? $year . $month . $day
+                ? $year.$month.$day
                 : '';
 
             $taxInvoice['TaxInvoiceTradeLineItems']['TaxInvoiceTradeLineItem'][] = [
@@ -613,7 +617,7 @@ private function issueTaxInvoice(array $invoiceData): array
     private function createInvoiceRecord(array $input, string $issueKey, $apiData): array
     {
         return [
-            'id' => 'inv_' . time() . '_' . rand(1000, 9999),
+            'id' => 'inv_'.time().'_'.rand(1000, 9999),
             'tenant_id' => session('selected_tenant_id'), // 테넌트별 필터링용
             'issueKey' => $issueKey,
             'mgtKey' => $issueKey,
@@ -638,7 +642,7 @@ private function createInvoiceRecord(array $input, string $issueKey, $apiData):
             'memo' => $input['memo'] ?? '',
             'createdAt' => date('Y-m-d\TH:i:s'),
             'sentAt' => date('Y-m-d'),
-            'barobillInvoiceId' => is_numeric($apiData) ? (string)$apiData : '',
+            'barobillInvoiceId' => is_numeric($apiData) ? (string) $apiData : '',
         ];
     }
 
@@ -648,11 +652,11 @@ private function createInvoiceRecord(array $input, string $issueKey, $apiData):
     private function saveInvoice(array $invoice): bool
     {
         $dataDir = storage_path('app/barobill');
-        if (!is_dir($dataDir)) {
+        if (! is_dir($dataDir)) {
             mkdir($dataDir, 0755, true);
         }
 
-        $dataFile = $dataDir . '/invoices_data.json';
+        $dataFile = $dataDir.'/invoices_data.json';
         $existingData = ['invoices' => []];
 
         if (file_exists($dataFile)) {

app/Http/Controllers/CategoryController.php

@@ -208,7 +208,7 @@ public function index(Request $request): View|Response
     private function flattenTree($categories): \Illuminate\Support\Collection
     {
         $result = collect();
-        $byParent = $categories->groupBy(fn($c) => $c->parent_id ?? 0);
+        $byParent = $categories->groupBy(fn ($c) => $c->parent_id ?? 0);
 
         $this->addChildrenRecursive($result, $byParent, 0, 0);
 

app/Http/Controllers/CategorySyncController.php

@@ -22,6 +22,7 @@ class CategorySyncController extends Controller
     protected function getTenantId(): int
     {
         $tenantId = session('selected_tenant_id');
+
         return ($tenantId && $tenantId !== 'all') ? (int) $tenantId : 1;
     }
 
@@ -155,6 +156,7 @@ public function import(Request $request): JsonResponse
 
                 if ($exists) {
                     $skipped++;
+
                     continue;
                 }
 
@@ -188,6 +190,7 @@ public function import(Request $request): JsonResponse
 
                 if ($exists) {
                     $skipped++;
+
                     continue;
                 }
 
@@ -218,7 +221,7 @@ public function import(Request $request): JsonResponse
 
         return response()->json([
             'success' => true,
-            'message' => "{$imported}개 카테고리가 동기화되었습니다." . ($skipped > 0 ? " ({$skipped}개 스킵)" : ''),
+            'message' => "{$imported}개 카테고리가 동기화되었습니다.".($skipped > 0 ? " ({$skipped}개 스킵)" : ''),
             'imported' => $imported,
             'skipped' => $skipped,
         ]);
@@ -247,6 +250,7 @@ public function push(Request $request): JsonResponse
         $localCategories = $this->getCategoryList($validated['type']);
         $selectedCategories = array_filter($localCategories, function ($cat) use ($validated) {
             $key = $this->makeCategoryKey($cat);
+
             return in_array($key, $validated['category_keys']);
         });
 
@@ -259,7 +263,7 @@ public function push(Request $request): JsonResponse
             $response = Http::withHeaders([
                 'X-Menu-Sync-Key' => $env['api_key'],
                 'Accept' => 'application/json',
-            ])->post(rtrim($env['url'], '/') . '/category-sync/import', [
+            ])->post(rtrim($env['url'], '/').'/category-sync/import', [
                 'categories' => array_values($selectedCategories),
             ]);
 
@@ -276,7 +280,7 @@ public function push(Request $request): JsonResponse
                 'error' => $response->json('error', '원격 서버 오류'),
             ], $response->status());
         } catch (\Exception $e) {
-            return response()->json(['error' => '연결 실패: ' . $e->getMessage()], 500);
+            return response()->json(['error' => '연결 실패: '.$e->getMessage()], 500);
         }
     }
 
@@ -309,6 +313,7 @@ public function pull(Request $request): JsonResponse
         // 선택된 카테고리만 필터링
         $selectedCategories = array_filter($remoteCategories, function ($cat) use ($validated) {
             $key = $this->makeCategoryKey($cat);
+
             return in_array($key, $validated['category_keys']);
         });
 
@@ -328,6 +333,7 @@ public function pull(Request $request): JsonResponse
 
                 if ($exists) {
                     $skipped++;
+
                     continue;
                 }
 
@@ -359,6 +365,7 @@ public function pull(Request $request): JsonResponse
 
                 if ($exists) {
                     $skipped++;
+
                     continue;
                 }
 
@@ -388,7 +395,7 @@ public function pull(Request $request): JsonResponse
 
         return response()->json([
             'success' => true,
-            'message' => "{$imported}개 카테고리가 동기화되었습니다." . ($skipped > 0 ? " ({$skipped}개 스킵)" : ''),
+            'message' => "{$imported}개 카테고리가 동기화되었습니다.".($skipped > 0 ? " ({$skipped}개 스킵)" : ''),
             'imported' => $imported,
             'skipped' => $skipped,
         ]);
@@ -396,6 +403,7 @@ public function pull(Request $request): JsonResponse
 
     /**
      * 카테고리 목록 조회
+     *
      * @param  string  $type  'global', 'tenant', or 'all'
      */
     private function getCategoryList(string $type = 'all'): array
@@ -472,12 +480,12 @@ private function fetchRemoteCategories(array $env, string $type = 'all'): array
         $response = Http::withHeaders([
             'X-Menu-Sync-Key' => $env['api_key'],
             'Accept' => 'application/json',
-        ])->timeout(10)->get(rtrim($env['url'], '/') . '/category-sync/export', [
+        ])->timeout(10)->get(rtrim($env['url'], '/').'/category-sync/export', [
             'type' => $type,
         ]);
 
         if (! $response->successful()) {
-            throw new \Exception('API 오류: HTTP ' . $response->status());
+            throw new \Exception('API 오류: HTTP '.$response->status());
         }
 
         $data = $response->json();
@@ -496,6 +504,7 @@ private function fetchRemoteCategories(array $env, string $type = 'all'): array
     private function makeCategoryKey(array $cat): string
     {
         $typePart = $cat['is_global'] ? 'global' : "tenant:{$cat['tenant_id']}";
+
         return "{$typePart}:{$cat['code_group']}:{$cat['code']}";
     }
 
@@ -504,8 +513,8 @@ private function makeCategoryKey(array $cat): string
      */
     private function calculateDiff(array $localCategories, array $remoteCategories): array
     {
-        $localKeys = array_map(fn($c) => $this->makeCategoryKey($c), $localCategories);
+        $localKeys = array_map(fn ($c) => $this->makeCategoryKey($c), $localCategories);
-        $remoteKeys = array_map(fn($c) => $this->makeCategoryKey($c), $remoteCategories);
+        $remoteKeys = array_map(fn ($c) => $this->makeCategoryKey($c), $remoteCategories);
 
         return [
             'local_only' => array_values(array_diff($localKeys, $remoteKeys)),

app/Http/Controllers/CommonCodeController.php

@@ -10,7 +10,6 @@
 use Illuminate\Http\RedirectResponse;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
-use Illuminate\Support\Facades\Auth;
 use Illuminate\Support\Facades\DB;
 
 class CommonCodeController extends Controller
@@ -272,6 +271,7 @@ public function update(Request $request, int $id): RedirectResponse|JsonResponse
             if ($request->ajax()) {
                 return response()->json(['error' => '테넌트를 먼저 선택해주세요.'], 400);
             }
+
             return redirect()->back()->with('error', '테넌트를 먼저 선택해주세요.');
         }
 
@@ -282,6 +282,7 @@ public function update(Request $request, int $id): RedirectResponse|JsonResponse
             if ($request->ajax()) {
                 return response()->json(['error' => '코드를 찾을 수 없습니다.'], 404);
             }
+
             return redirect()->back()->with('error', '코드를 찾을 수 없습니다.');
         }
 
@@ -294,6 +295,7 @@ public function update(Request $request, int $id): RedirectResponse|JsonResponse
                 if ($request->ajax()) {
                     return response()->json(['error' => '글로벌 코드는 본사만 수정할 수 있습니다.'], 403);
                 }
+
                 return redirect()->back()->with('error', '글로벌 코드는 본사만 수정할 수 있습니다.');
             }
 
@@ -302,6 +304,7 @@ public function update(Request $request, int $id): RedirectResponse|JsonResponse
                 if ($request->ajax()) {
                     return response()->json(['error' => '다른 테넌트의 코드는 수정할 수 없습니다.'], 403);
                 }
+
                 return redirect()->back()->with('error', '다른 테넌트의 코드는 수정할 수 없습니다.');
             }
         }
@@ -393,6 +396,7 @@ public function bulkPromoteToGlobal(Request $request): RedirectResponse|JsonResp
             if ($request->ajax()) {
                 return response()->json(['error' => '본사 또는 슈퍼관리자만 글로벌로 복사할 수 있습니다.'], 403);
             }
+
             return redirect()->back()->with('error', '본사 또는 슈퍼관리자만 글로벌로 복사할 수 있습니다.');
         }
 
@@ -429,6 +433,7 @@ public function bulkPromoteToGlobal(Request $request): RedirectResponse|JsonResp
 
                 if ($exists) {
                     $skippedCount++;
+
                     continue;
                 }
 
@@ -447,6 +452,7 @@ public function bulkPromoteToGlobal(Request $request): RedirectResponse|JsonResp
             DB::commit();
         } catch (\Exception $e) {
             DB::rollBack();
+
             return redirect()->back()->with('error', '복사 중 오류가 발생했습니다.');
         }
 
@@ -471,6 +477,7 @@ public function copy(Request $request, int $id): RedirectResponse|JsonResponse
             if ($request->ajax()) {
                 return response()->json(['error' => '테넌트를 먼저 선택해주세요.'], 400);
             }
+
             return redirect()->back()->with('error', '테넌트를 먼저 선택해주세요.');
         }
 
@@ -479,6 +486,7 @@ public function copy(Request $request, int $id): RedirectResponse|JsonResponse
             if ($request->ajax()) {
                 return response()->json(['error' => '글로벌 코드를 찾을 수 없습니다.'], 404);
             }
+
             return redirect()->back()->with('error', '글로벌 코드를 찾을 수 없습니다.');
         }
 
@@ -493,6 +501,7 @@ public function copy(Request $request, int $id): RedirectResponse|JsonResponse
             if ($request->ajax()) {
                 return response()->json(['error' => '이미 복사된 코드가 있습니다.'], 400);
             }
+
             return redirect()->back()->with('error', '이미 복사된 코드가 있습니다.');
         }
 
@@ -527,6 +536,7 @@ public function bulkCopy(Request $request): RedirectResponse|JsonResponse
             if ($request->ajax()) {
                 return response()->json(['error' => '테넌트를 먼저 선택해주세요.'], 400);
             }
+
             return redirect()->back()->with('error', '테넌트를 먼저 선택해주세요.');
         }
 
@@ -538,6 +548,7 @@ public function bulkCopy(Request $request): RedirectResponse|JsonResponse
                 if ($request->ajax()) {
                     return response()->json(['error' => '복사할 코드를 선택해주세요.'], 400);
                 }
+
                 return redirect()->back()->with('error', '복사할 코드를 선택해주세요.');
             }
         } else {
@@ -570,6 +581,7 @@ public function bulkCopy(Request $request): RedirectResponse|JsonResponse
 
                 if ($exists) {
                     $skippedCount++;
+
                     continue;
                 }
 
@@ -593,6 +605,7 @@ public function bulkCopy(Request $request): RedirectResponse|JsonResponse
             if ($request->ajax()) {
                 return response()->json(['error' => '복사 중 오류가 발생했습니다.'], 500);
             }
+
             return redirect()->back()->with('error', '복사 중 오류가 발생했습니다.');
         }
 
@@ -624,6 +637,7 @@ public function promoteToGlobal(Request $request, int $id): RedirectResponse|Jso
             if ($request->ajax()) {
                 return response()->json(['error' => '본사 또는 슈퍼관리자만 글로벌로 복사할 수 있습니다.'], 403);
             }
+
             return redirect()->back()->with('error', '본사 또는 슈퍼관리자만 글로벌로 복사할 수 있습니다.');
         }
 
@@ -632,6 +646,7 @@ public function promoteToGlobal(Request $request, int $id): RedirectResponse|Jso
             if ($request->ajax()) {
                 return response()->json(['error' => '테넌트 코드를 찾을 수 없습니다.'], 404);
             }
+
             return redirect()->back()->with('error', '테넌트 코드를 찾을 수 없습니다.');
         }
 
@@ -646,6 +661,7 @@ public function promoteToGlobal(Request $request, int $id): RedirectResponse|Jso
             if ($request->ajax()) {
                 return response()->json(['error' => '이미 동일한 글로벌 코드가 존재합니다.'], 400);
             }
+
             return redirect()->back()->with('error', '이미 동일한 글로벌 코드가 존재합니다.');
         }
 
@@ -680,6 +696,7 @@ public function destroy(Request $request, int $id): RedirectResponse|JsonRespons
             if ($request->ajax()) {
                 return response()->json(['error' => '테넌트를 먼저 선택해주세요.'], 400);
             }
+
             return redirect()->back()->with('error', '테넌트를 먼저 선택해주세요.');
         }
 
@@ -690,6 +707,7 @@ public function destroy(Request $request, int $id): RedirectResponse|JsonRespons
             if ($request->ajax()) {
                 return response()->json(['error' => '코드를 찾을 수 없습니다.'], 404);
             }
+
             return redirect()->back()->with('error', '코드를 찾을 수 없습니다.');
         }
 
@@ -702,6 +720,7 @@ public function destroy(Request $request, int $id): RedirectResponse|JsonRespons
                 if ($request->ajax()) {
                     return response()->json(['error' => '글로벌 코드는 본사만 삭제할 수 있습니다.'], 403);
                 }
+
                 return redirect()->back()->with('error', '글로벌 코드는 본사만 삭제할 수 있습니다.');
             }
 
@@ -710,6 +729,7 @@ public function destroy(Request $request, int $id): RedirectResponse|JsonRespons
                 if ($request->ajax()) {
                     return response()->json(['error' => '다른 테넌트의 코드는 삭제할 수 없습니다.'], 403);
                 }
+
                 return redirect()->back()->with('error', '다른 테넌트의 코드는 삭제할 수 없습니다.');
             }
         }

app/Http/Controllers/CommonCodeSyncController.php

@@ -21,6 +21,7 @@ class CommonCodeSyncController extends Controller
     protected function getTenantId(): int
     {
         $tenantId = session('selected_tenant_id');
+
         return ($tenantId && $tenantId !== 'all') ? (int) $tenantId : 1;
     }
 
@@ -153,6 +154,7 @@ public function import(Request $request): JsonResponse
 
             if ($exists) {
                 $skipped++;
+
                 continue;
             }
 
@@ -170,7 +172,7 @@ public function import(Request $request): JsonResponse
 
         return response()->json([
             'success' => true,
-            'message' => "{$imported}개 코드가 동기화되었습니다." . ($skipped > 0 ? " ({$skipped}개 스킵)" : ''),
+            'message' => "{$imported}개 코드가 동기화되었습니다.".($skipped > 0 ? " ({$skipped}개 스킵)" : ''),
             'imported' => $imported,
             'skipped' => $skipped,
         ]);
@@ -199,6 +201,7 @@ public function push(Request $request): JsonResponse
         $localCodes = $this->getCodeList($validated['type']);
         $selectedCodes = array_filter($localCodes, function ($code) use ($validated) {
             $key = $this->makeCodeKey($code);
+
             return in_array($key, $validated['code_keys']);
         });
 
@@ -211,7 +214,7 @@ public function push(Request $request): JsonResponse
             $response = Http::withHeaders([
                 'X-Menu-Sync-Key' => $env['api_key'],
                 'Accept' => 'application/json',
-            ])->post(rtrim($env['url'], '/') . '/common-code-sync/import', [
+            ])->post(rtrim($env['url'], '/').'/common-code-sync/import', [
                 'codes' => array_values($selectedCodes),
             ]);
 
@@ -228,7 +231,7 @@ public function push(Request $request): JsonResponse
                 'error' => $response->json('error', '원격 서버 오류'),
             ], $response->status());
         } catch (\Exception $e) {
-            return response()->json(['error' => '연결 실패: ' . $e->getMessage()], 500);
+            return response()->json(['error' => '연결 실패: '.$e->getMessage()], 500);
         }
     }
 
@@ -261,6 +264,7 @@ public function pull(Request $request): JsonResponse
         // 선택된 코드만 필터링
         $selectedCodes = array_filter($remoteCodes, function ($code) use ($validated) {
             $key = $this->makeCodeKey($code);
+
             return in_array($key, $validated['code_keys']);
         });
 
@@ -282,6 +286,7 @@ public function pull(Request $request): JsonResponse
 
             if ($exists) {
                 $skipped++;
+
                 continue;
             }
 
@@ -299,7 +304,7 @@ public function pull(Request $request): JsonResponse
 
         return response()->json([
             'success' => true,
-            'message' => "{$imported}개 코드가 동기화되었습니다." . ($skipped > 0 ? " ({$skipped}개 스킵)" : ''),
+            'message' => "{$imported}개 코드가 동기화되었습니다.".($skipped > 0 ? " ({$skipped}개 스킵)" : ''),
             'imported' => $imported,
             'skipped' => $skipped,
         ]);
@@ -307,6 +312,7 @@ public function pull(Request $request): JsonResponse
 
     /**
      * 코드 목록 조회
+     *
      * @param  string  $type  'global', 'tenant', or 'all'
      */
     private function getCodeList(string $type = 'all'): array
@@ -369,12 +375,12 @@ private function fetchRemoteCodes(array $env, string $type = 'all'): array
         $response = Http::withHeaders([
             'X-Menu-Sync-Key' => $env['api_key'],
             'Accept' => 'application/json',
-        ])->timeout(10)->get(rtrim($env['url'], '/') . '/common-code-sync/export', [
+        ])->timeout(10)->get(rtrim($env['url'], '/').'/common-code-sync/export', [
             'type' => $type,
         ]);
 
         if (! $response->successful()) {
-            throw new \Exception('API 오류: HTTP ' . $response->status());
+            throw new \Exception('API 오류: HTTP '.$response->status());
         }
 
         $data = $response->json();
@@ -393,6 +399,7 @@ private function fetchRemoteCodes(array $env, string $type = 'all'): array
     private function makeCodeKey(array $code): string
     {
         $tenantPart = $code['tenant_id'] ?? 'global';
+
         return "{$tenantPart}:{$code['code_group']}:{$code['code']}";
     }
 
@@ -401,8 +408,8 @@ private function makeCodeKey(array $code): string
      */
     private function calculateDiff(array $localCodes, array $remoteCodes): array
     {
-        $localKeys = array_map(fn($c) => $this->makeCodeKey($c), $localCodes);
+        $localKeys = array_map(fn ($c) => $this->makeCodeKey($c), $localCodes);
-        $remoteKeys = array_map(fn($c) => $this->makeCodeKey($c), $remoteCodes);
+        $remoteKeys = array_map(fn ($c) => $this->makeCodeKey($c), $remoteCodes);
 
         return [
             'local_only' => array_values(array_diff($localKeys, $remoteKeys)),

app/Http/Controllers/Credit/CreditController.php

@@ -26,7 +26,7 @@ public function inquiry(Request $request): View|Response
             return response('', 200)->header('HX-Redirect', route('credit.inquiry.index'));
         }
 
-        $service = new CooconService();
+        $service = new CooconService;
         $hasConfig = $service->hasConfig();
 
         // 검색 조건
@@ -42,10 +42,10 @@ public function inquiry(Request $request): View|Response
 
         // 기간 검색
         if ($request->filled('start_date')) {
-            $query->where('inquired_at', '>=', $request->input('start_date') . ' 00:00:00');
+            $query->where('inquired_at', '>=', $request->input('start_date').' 00:00:00');
         }
         if ($request->filled('end_date')) {
-            $query->where('inquired_at', '<=', $request->input('end_date') . ' 23:59:59');
+            $query->where('inquired_at', '<=', $request->input('end_date').' 23:59:59');
         }
 
         // 이슈 있는 것만
@@ -79,9 +79,9 @@ public function search(Request $request): JsonResponse
 
         $companyKey = preg_replace('/[^0-9]/', '', $request->input('company_key'));
 
-        $cooconService = new CooconService();
+        $cooconService = new CooconService;
 
-        if (!$cooconService->hasConfig()) {
+        if (! $cooconService->hasConfig()) {
             return response()->json([
                 'success' => false,
                 'error' => '쿠콘 API 설정이 없습니다. 설정을 먼저 등록해주세요.',
@@ -92,7 +92,7 @@ public function search(Request $request): JsonResponse
         $apiResult = $cooconService->getAllCreditInfo($companyKey);
 
         // 국세청 사업자등록 상태 조회
-        $ntsService = new NtsBusinessService();
+        $ntsService = new NtsBusinessService;
         $ntsResult = $ntsService->getBusinessStatus($companyKey);
 
         // DB에 저장 (tenant_id는 세션에서 가져옴)
@@ -354,14 +354,14 @@ public function toggleConfig(int $id): JsonResponse
     {
         $config = CooconConfig::findOrFail($id);
 
-        if (!$config->is_active) {
+        if (! $config->is_active) {
             // 같은 환경에서 활성화된 설정이 이미 있으면 비활성화
             CooconConfig::where('environment', $config->environment)
                 ->where('is_active', true)
                 ->update(['is_active' => false]);
         }
 
-        $config->update(['is_active' => !$config->is_active]);
+        $config->update(['is_active' => ! $config->is_active]);
 
         return response()->json([
             'success' => true,
@@ -380,9 +380,9 @@ public function testConnection(Request $request): JsonResponse
         ]);
 
         $companyKey = $request->input('company_key');
-        $service = new CooconService();
+        $service = new CooconService;
 
-        if (!$service->hasConfig()) {
+        if (! $service->hasConfig()) {
             return response()->json([
                 'success' => false,
                 'error' => '쿠콘 API 설정이 없습니다.',

app/Http/Controllers/Credit/CreditUsageController.php

@@ -44,8 +44,8 @@ public function index(Request $request): View|Response
             $startDate = "{$year}-01-01 00:00:00";
             $endDate = "{$year}-12-31 23:59:59";
         } elseif ($viewType === 'custom') {
-            $startDate = $request->input('start_date', date('Y-m-01')) . ' 00:00:00';
+            $startDate = $request->input('start_date', date('Y-m-01')).' 00:00:00';
-            $endDate = $request->input('end_date', date('Y-m-t')) . ' 23:59:59';
+            $endDate = $request->input('end_date', date('Y-m-t')).' 23:59:59';
         } else {
             $startDate = "{$year}-{$month}-01 00:00:00";
             $endDate = date('Y-m-t 23:59:59', strtotime($startDate));
@@ -116,7 +116,7 @@ private function getAllTenantsUsage(string $startDate, string $endDate, string $
             $tenantId = $row->tenant_id;
             $month = $row->month;
 
-            if (!isset($monthlyData[$tenantId])) {
+            if (! isset($monthlyData[$tenantId])) {
                 $monthlyData[$tenantId] = [];
             }
             $monthlyData[$tenantId][$month] = $row->total_count;
@@ -173,7 +173,7 @@ private function getAllTenantsUsage(string $startDate, string $endDate, string $
         }
 
         // 정렬: 조회 건수 내림차순
-        usort($details, fn($a, $b) => $b['count'] - $a['count']);
+        usort($details, fn ($a, $b) => $b['count'] - $a['count']);
 
         return [
             'total_count' => $totalCount,
@@ -228,7 +228,7 @@ private function getSingleTenantUsage(int $tenantId, string $startDate, string $
             $existingMonths = collect($details)->pluck('month')->toArray();
             for ($m = 1; $m <= 12; $m++) {
                 $monthKey = sprintf('%s-%02d', $year, $m);
-                if (!in_array($monthKey, $existingMonths)) {
+                if (! in_array($monthKey, $existingMonths)) {
                     $details[] = [
                         'tenant_id' => $tenantId,
                         'tenant_name' => $tenant?->company_name ?? '(삭제됨)',
@@ -241,7 +241,7 @@ private function getSingleTenantUsage(int $tenantId, string $startDate, string $
                 }
             }
             // 월 순서로 정렬
-            usort($details, fn($a, $b) => strcmp($a['month'], $b['month']));
+            usort($details, fn ($a, $b) => strcmp($a['month'], $b['month']));
         }
 
         return [
@@ -257,6 +257,7 @@ private function getSingleTenantUsage(int $tenantId, string $startDate, string $
     private function calculateFee(int $count): int
     {
         $paidCount = max(0, $count - self::FREE_MONTHLY_QUOTA);
+
         return $paidCount * self::ADDITIONAL_FEE_PER_INQUIRY;
     }
 }

app/Http/Controllers/DashboardCalendarController.php

@@ -7,10 +7,9 @@
 use App\Models\System\Schedule;
 use App\Services\GoogleCloudStorageService;
 use Carbon\Carbon;
+use Illuminate\Contracts\View\View;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
-use Illuminate\Contracts\View\View;
-use Illuminate\Support\Facades\Log;
 use Illuminate\Support\Facades\Storage;
 use Illuminate\Support\Str;
 
@@ -174,7 +173,7 @@ public function uploadFiles(Request $request, int $scheduleId, GoogleCloudStorag
 
         foreach ($request->file('files') as $file) {
             $originalName = $file->getClientOriginalName();
-            $storedName = Str::random(40) . '.' . $file->getClientOriginalExtension();
+            $storedName = Str::random(40).'.'.$file->getClientOriginalExtension();
             $storagePath = "schedules/{$tenantId}/{$schedule->id}/{$storedName}";
 
             // 로컬(tenant 디스크) 저장
@@ -215,7 +214,7 @@ public function uploadFiles(Request $request, int $scheduleId, GoogleCloudStorag
 
         return response()->json([
             'success' => true,
-            'message' => count($uploaded) . '개 파일이 업로드되었습니다.',
+            'message' => count($uploaded).'개 파일이 업로드되었습니다.',
             'files' => $uploaded,
         ]);
     }
@@ -274,9 +273,16 @@ public function downloadFile(int $scheduleId, int $fileId)
      */
     private function determineFileType(string $mimeType): string
     {
-        if (str_starts_with($mimeType, 'image/')) return 'image';
+        if (str_starts_with($mimeType, 'image/')) {
-        if (str_contains($mimeType, 'spreadsheet') || str_contains($mimeType, 'excel')) return 'excel';
+            return 'image';
-        if (str_contains($mimeType, 'zip') || str_contains($mimeType, 'rar') || str_contains($mimeType, 'archive')) return 'archive';
+        }
+        if (str_contains($mimeType, 'spreadsheet') || str_contains($mimeType, 'excel')) {
+            return 'excel';
+        }
+        if (str_contains($mimeType, 'zip') || str_contains($mimeType, 'rar') || str_contains($mimeType, 'archive')) {
+            return 'archive';
+        }
+
         return 'document';
     }
 

app/Http/Controllers/DevTools/ApiExplorerController.php

@@ -461,13 +461,13 @@ public function users(): JsonResponse
         // 세션에서 직접 테넌트 ID 조회 (관리자가 선택한 테넌트)
         $selectedTenantId = session('selected_tenant_id');
 
-        if (!$selectedTenantId) {
+        if (! $selectedTenantId) {
             // 테넌트가 선택되지 않은 경우 로그인 사용자의 기본 테넌트 사용
             $currentTenant = auth()->user()->tenants()
                 ->where('is_default', true)
                 ->first() ?? auth()->user()->tenants()->first();
 
-            if (!$currentTenant) {
+            if (! $currentTenant) {
                 return response()->json([]);
             }
 
@@ -477,7 +477,7 @@ public function users(): JsonResponse
         // Tenant 모델에서 직접 조회 (사용자의 테넌트 관계와 무관하게)
         $tenant = \App\Models\Tenants\Tenant::find($selectedTenantId);
 
-        if (!$tenant) {
+        if (! $tenant) {
             return response()->json([]);
         }
 
@@ -510,7 +510,7 @@ public function issueToken(Request $request): JsonResponse
 
         $user = \App\Models\User::find($validated['user_id']);
 
-        if (!$user) {
+        if (! $user) {
             return response()->json(['error' => '사용자를 찾을 수 없습니다.'], 404);
         }
 

app/Http/Controllers/DocumentController.php

@@ -248,6 +248,7 @@ public function show(int $id): View
                 ->filter(fn ($lot) => $lot->total_qty < 0)
                 ->map(function ($lot) {
                     $lot->total_qty = abs($lot->total_qty);
+
                     return $lot;
                 })
                 ->values();

app/Http/Controllers/DocumentTemplateController.php

@@ -332,7 +332,7 @@ private function resolveDisplayText(?string $sourceTable, int $linkableId, ?arra
             $title = is_object($record) ? ($record->$titleField ?? '') : ($record->$titleField ?? '');
             $subtitle = $subtitleField ? (is_object($record) ? ($record->$subtitleField ?? '') : ($record->$subtitleField ?? '')) : '';
 
-            return $title . ($subtitle ? " ({$subtitle})" : '');
+            return $title.($subtitle ? " ({$subtitle})" : '');
         } catch (\Exception $e) {
             return "ID: {$linkableId}";
         }

app/Http/Controllers/Finance/CardTransactionController.php

@@ -72,7 +72,7 @@ public function index(Request $request): JsonResponse
             'total' => $transactions->count(),
             'totalAmount' => $transactions->sum('amount'),
             'approvedAmount' => $transactions->where('status', 'approved')->sum('amount'),
-            'cancelledAmount' => $transactions->where('status', 'cancelled')->sum(fn($t) => abs($t['amount'])),
+            'cancelledAmount' => $transactions->where('status', 'cancelled')->sum(fn ($t) => abs($t['amount'])),
         ];
 
         // 카드 목록

app/Http/Controllers/Finance/ConsultingFeeController.php

@@ -21,10 +21,12 @@ public function index(Request $request): JsonResponse
             });
         }
         if ($status = $request->input('status')) {
-            if ($status !== 'all') $query->where('status', $status);
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
         }
 
-        $fees = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+        $fees = $query->orderBy('date', 'desc')->get()->map(fn ($item) => [
             'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
             'consultant' => $item->consultant, 'customer' => $item->customer,
             'service' => $item->service, 'hours' => $item->hours,
@@ -82,6 +84,7 @@ public function destroy(int $id): JsonResponse
     {
         $tenantId = session('selected_tenant_id', 1);
         ConsultingFee::forTenant($tenantId)->findOrFail($id)->delete();
+
         return response()->json(['success' => true, 'message' => '컨설팅비가 삭제되었습니다.']);
     }
 }

app/Http/Controllers/Finance/CorporateCardController.php

@@ -227,7 +227,7 @@ public function summary(): JsonResponse
             $adjustedDate = $this->getAdjustedPaymentDate($tenantId, $nextMonth->year, $nextMonth->month, $paymentDay);
         }
 
-        $isAdjusted = !$originalDate->isSameDay($adjustedDate);
+        $isAdjusted = ! $originalDate->isSameDay($adjustedDate);
 
         // 청구기간: 결제일 기준 전월 1일 ~ 결제일
         $billingStart = $adjustedDate->copy()->subMonth()->startOfMonth();
@@ -283,7 +283,7 @@ public function updatePrepayment(Request $request): JsonResponse
         $tenantId = session('selected_tenant_id', 1);
         $yearMonth = $this->getBillingYearMonth($tenantId);
 
-        $items = collect($request->input('items', []))->filter(fn($item) => ($item['amount'] ?? 0) > 0)->values()->toArray();
+        $items = collect($request->input('items', []))->filter(fn ($item) => ($item['amount'] ?? 0) > 0)->values()->toArray();
         $amount = collect($items)->sum('amount');
 
         $prepayment = CorporateCardPrepayment::updateOrCreate(
@@ -328,6 +328,7 @@ private function getBillingYearMonth(int $tenantId): string
     private function createPaymentDate(int $year, int $month, int $day): Carbon
     {
         $maxDay = Carbon::create($year, $month)->daysInMonth;
+
         return Carbon::create($year, $month, min($day, $maxDay));
     }
 
@@ -367,7 +368,7 @@ private function getAdjustedPaymentDate(int $tenantId, int $year, int $month, in
     private function calculateBillingUsage(int $tenantId, string $startDate, string $endDate, array $cardNumbers): array
     {
         // 카드번호 정규화 (하이픈 제거) + 원본↔정규화 매핑
-        $normalizedNums = array_map(fn($num) => str_replace('-', '', $num), $cardNumbers);
+        $normalizedNums = array_map(fn ($num) => str_replace('-', '', $num), $cardNumbers);
 
         if (empty($normalizedNums)) {
             return ['total' => 0, 'perCard' => []];

app/Http/Controllers/Finance/CustomerController.php

@@ -24,13 +24,17 @@ public function index(Request $request): JsonResponse
             });
         }
         if ($status = $request->input('status')) {
-            if ($status !== 'all') $query->where('status', $status);
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
         }
         if ($grade = $request->input('grade')) {
-            if ($grade !== 'all') $query->where('grade', $grade);
+            if ($grade !== 'all') {
+                $query->where('grade', $grade);
+            }
         }
 
-        $customers = $query->orderBy('created_at', 'desc')->get()->map(fn($item) => [
+        $customers = $query->orderBy('created_at', 'desc')->get()->map(fn ($item) => [
             'id' => $item->id, 'name' => $item->name, 'bizNo' => $item->biz_no,
             'ceo' => $item->ceo, 'industry' => $item->industry, 'grade' => $item->grade,
             'contact' => $item->contact, 'email' => $item->email, 'address' => $item->address,
@@ -90,6 +94,7 @@ public function destroy(int $id): JsonResponse
     {
         $tenantId = session('selected_tenant_id', 1);
         Customer::forTenant($tenantId)->findOrFail($id)->delete();
+
         return response()->json(['success' => true, 'message' => '고객사가 삭제되었습니다.']);
     }
 
@@ -130,13 +135,14 @@ function ($attribute, $value, $fail) {
             return response()->json(['ok' => false, 'message' => $e->getMessage()], 500);
         } catch (\Throwable $e) {
             Log::error('고객사 OCR 예상치 못한 오류', ['error' => $e->getMessage()]);
+
             return response()->json(['ok' => false, 'message' => 'OCR 처리 중 오류가 발생했습니다.'], 500);
         }
     }
 
     private function matchIndustry(string $bizType, string $bizItem): string
     {
-        $text = $bizType . ' ' . $bizItem;
+        $text = $bizType.' '.$bizItem;
 
         $keywords = [
             'IT/소프트웨어' => ['소프트웨어', 'IT', '정보통신', '전산', '컴퓨터', '인터넷', '데이터', '프로그램'],
@@ -162,8 +168,13 @@ private function buildCustomerMemo(array $raw): string
         $parts = [];
         $bizType = trim($raw['biz_type'] ?? '');
         $bizItem = trim($raw['biz_item'] ?? '');
-        if ($bizType) $parts[] = "[업태] {$bizType}";
+        if ($bizType) {
-        if ($bizItem) $parts[] = "[종목] {$bizItem}";
+            $parts[] = "[업태] {$bizType}";
+        }
+        if ($bizItem) {
+            $parts[] = "[종목] {$bizItem}";
+        }
+
         return implode(' / ', $parts);
     }
 }

app/Http/Controllers/Finance/CustomerSettlementController.php

@@ -20,10 +20,12 @@ public function index(Request $request): JsonResponse
             });
         }
         if ($status = $request->input('status')) {
-            if ($status !== 'all') $query->where('status', $status);
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
         }
 
-        $settlements = $query->orderBy('created_at', 'desc')->get()->map(fn($item) => [
+        $settlements = $query->orderBy('created_at', 'desc')->get()->map(fn ($item) => [
             'id' => $item->id, 'period' => $item->period,
             'customer' => $item->customer, 'totalSales' => $item->total_sales,
             'commission' => $item->commission, 'expense' => $item->expense,
@@ -85,6 +87,7 @@ public function destroy(int $id): JsonResponse
     {
         $tenantId = session('selected_tenant_id', 1);
         CustomerSettlement::forTenant($tenantId)->findOrFail($id)->delete();
+
         return response()->json(['success' => true, 'message' => '정산이 삭제되었습니다.']);
     }
 }

app/Http/Controllers/Finance/DailyFundController.php

@@ -3,13 +3,12 @@
 namespace App\Http\Controllers\Finance;
 
 use App\Http\Controllers\Controller;
-use App\Models\Finance\DailyFundTransaction;
-use App\Models\Finance\DailyFundMemo;
 use App\Models\Barobill\BankTransaction as BarobillBankTransaction;
 use App\Models\Barobill\BankTransactionOverride;
+use App\Models\Finance\DailyFundMemo;
+use App\Models\Finance\DailyFundTransaction;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
-use Illuminate\Support\Facades\DB;
 
 class DailyFundController extends Controller
 {
@@ -179,14 +178,14 @@ public function periodReport(Request $request): JsonResponse
             ->whereBetween('trans_date', [$startDateYmd, $endDateYmd])
             ->orderBy('id', 'desc')  // 최신 ID 우선 (올바른 잔액)
             ->get()
-            ->unique(fn($tx) => $tx->unique_key)
+            ->unique(fn ($tx) => $tx->unique_key)
             ->sortByDesc('trans_date')
-            ->sortByDesc(fn($tx) => $tx->trans_date . $tx->trans_time)
+            ->sortByDesc(fn ($tx) => $tx->trans_date.$tx->trans_time)
             ->values();
 
         // 오버라이드 데이터 병합 (수정된 적요/내용)
         if ($transactions->isNotEmpty()) {
-            $uniqueKeys = $transactions->map(fn($t) => $t->unique_key)->toArray();
+            $uniqueKeys = $transactions->map(fn ($t) => $t->unique_key)->toArray();
             $overrides = BankTransactionOverride::getByUniqueKeys($tenantId, $uniqueKeys);
 
             $transactions = $transactions->map(function ($tx) use ($overrides) {
@@ -199,6 +198,7 @@ public function periodReport(Request $request): JsonResponse
                         $tx->cast = $override->modified_cast;
                     }
                 }
+
                 return $tx;
             });
         }
@@ -211,7 +211,7 @@ public function periodReport(Request $request): JsonResponse
             $date = $tx->trans_date;
             $accountNum = $tx->bank_account_num;
 
-            if (!isset($dailyData[$date])) {
+            if (! isset($dailyData[$date])) {
                 $dailyData[$date] = [
                     'date' => $date,
                     'dateFormatted' => $this->formatDateKorean($date),
@@ -224,7 +224,7 @@ public function periodReport(Request $request): JsonResponse
             }
 
             // 계좌별 데이터 집계
-            if (!isset($dailyData[$date]['accounts'][$accountNum])) {
+            if (! isset($dailyData[$date]['accounts'][$accountNum])) {
                 $dailyData[$date]['accounts'][$accountNum] = [
                     'bankName' => $tx->bank_name,
                     'accountNum' => $accountNum,

app/Http/Controllers/Finance/ExpenseController.php

@@ -21,13 +21,17 @@ public function index(Request $request): JsonResponse
             });
         }
         if ($status = $request->input('status')) {
-            if ($status !== 'all') $query->where('status', $status);
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
         }
         if ($category = $request->input('category')) {
-            if ($category !== 'all') $query->where('category', $category);
+            if ($category !== 'all') {
+                $query->where('category', $category);
+            }
         }
 
-        $expenses = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+        $expenses = $query->orderBy('date', 'desc')->get()->map(fn ($item) => [
             'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
             'vendor' => $item->vendor, 'description' => $item->description,
             'category' => $item->category, 'amount' => $item->amount,
@@ -87,6 +91,7 @@ public function destroy(int $id): JsonResponse
     {
         $tenantId = session('selected_tenant_id', 1);
         Expense::forTenant($tenantId)->findOrFail($id)->delete();
+
         return response()->json(['success' => true, 'message' => '지출이 삭제되었습니다.']);
     }
 }

app/Http/Controllers/Finance/FinanceDashboardController.php

@@ -7,7 +7,6 @@
 use App\Models\Barobill\BankTransactionOverride;
 use App\Models\Barobill\CardTransaction as BarobillCardTransaction;
 use App\Models\Finance\BankAccount;
-use App\Models\Finance\FundSchedule;
 use App\Services\BankAccountService;
 use App\Services\FundScheduleService;
 use Illuminate\Contracts\View\View;
@@ -53,7 +52,7 @@ public function index(): View
 
         // 오버라이드 데이터 병합 (수정된 적요/내용)
         if ($recentTransactions->isNotEmpty()) {
-            $uniqueKeys = $recentTransactions->map(fn($t) => $t->unique_key)->toArray();
+            $uniqueKeys = $recentTransactions->map(fn ($t) => $t->unique_key)->toArray();
             $overrides = BankTransactionOverride::getByUniqueKeys($tenantId, $uniqueKeys);
 
             $recentTransactions = $recentTransactions->map(function ($transaction) use ($overrides) {
@@ -71,6 +70,7 @@ public function index(): View
                 } else {
                     $transaction->is_overridden = false;
                 }
+
                 return $transaction;
             });
         }

app/Http/Controllers/Finance/IncomeController.php

@@ -20,10 +20,18 @@ public function index(Request $request): JsonResponse
                     ->orWhere('description', 'like', "%{$search}%");
             });
         }
-        if ($status = $request->input('status')) { if ($status !== 'all') $query->where('status', $status); }
+        if ($status = $request->input('status')) {
-        if ($category = $request->input('category')) { if ($category !== 'all') $query->where('category', $category); }
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
+        }
+        if ($category = $request->input('category')) {
+            if ($category !== 'all') {
+                $query->where('category', $category);
+            }
+        }
 
-        $incomes = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+        $incomes = $query->orderBy('date', 'desc')->get()->map(fn ($item) => [
             'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
             'customer' => $item->customer, 'description' => $item->description,
             'category' => $item->category, 'amount' => $item->amount,
@@ -80,6 +88,7 @@ public function destroy(int $id): JsonResponse
     {
         $tenantId = session('selected_tenant_id', 1);
         Income::forTenant($tenantId)->findOrFail($id)->delete();
+
         return response()->json(['success' => true, 'message' => '수입이 삭제되었습니다.']);
     }
 }

app/Http/Controllers/Finance/PurchaseController.php

@@ -21,13 +21,17 @@ public function index(Request $request): JsonResponse
             });
         }
         if ($status = $request->input('status')) {
-            if ($status !== 'all') $query->where('status', $status);
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
         }
         if ($category = $request->input('category')) {
-            if ($category !== 'all') $query->where('category', $category);
+            if ($category !== 'all') {
+                $query->where('category', $category);
+            }
         }
 
-        $purchases = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+        $purchases = $query->orderBy('date', 'desc')->get()->map(fn ($item) => [
             'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
             'vendor' => $item->vendor, 'item' => $item->item,
             'category' => $item->category, 'amount' => $item->amount,
@@ -85,6 +89,7 @@ public function destroy(int $id): JsonResponse
     {
         $tenantId = session('selected_tenant_id', 1);
         Purchase::forTenant($tenantId)->findOrFail($id)->delete();
+
         return response()->json(['success' => true, 'message' => '매입이 삭제되었습니다.']);
     }
 }

app/Http/Controllers/Finance/SalesCommissionController.php

@@ -27,7 +27,7 @@ public function __construct(
     public function index(Request $request): View|Response
     {
         // HTMX 요청 시 전체 페이지로 리다이렉트 (JavaScript 필요)
-        if ($request->header('HX-Request') && !$request->header('HX-Boosted')) {
+        if ($request->header('HX-Request') && ! $request->header('HX-Boosted')) {
             return response('', 200)->header('HX-Redirect', route('finance.sales-commissions.index'));
         }
 
@@ -77,7 +77,7 @@ public function show(int $id): JsonResponse
     {
         $commission = $this->service->getCommissionById($id);
 
-        if (!$commission) {
+        if (! $commission) {
             return response()->json([
                 'success' => false,
                 'message' => '정산 정보를 찾을 수 없습니다.',
@@ -377,9 +377,9 @@ public function export(Request $request)
         // 전체 데이터 조회 (페이지네이션 없이)
         $commissions = SalesCommission::query()
             ->with(['tenant', 'partner.user', 'manager'])
-            ->when(!empty($filters['status']), fn($q) => $q->where('status', $filters['status']))
+            ->when(! empty($filters['status']), fn ($q) => $q->where('status', $filters['status']))
-            ->when(!empty($filters['payment_type']), fn($q) => $q->where('payment_type', $filters['payment_type']))
+            ->when(! empty($filters['payment_type']), fn ($q) => $q->where('payment_type', $filters['payment_type']))
-            ->when(!empty($filters['partner_id']), fn($q) => $q->where('partner_id', $filters['partner_id']))
+            ->when(! empty($filters['partner_id']), fn ($q) => $q->where('partner_id', $filters['partner_id']))
             ->forScheduledMonth($year, $month)
             ->orderBy('scheduled_payment_date')
             ->get();
@@ -402,7 +402,7 @@ public function export(Request $request)
             fputcsv($file, [
                 '번호', '테넌트', '입금구분', '입금액', '입금일',
                 '기준액', '영업파트너', '파트너수당', '매니저', '매니저수당',
-                '지급예정일', '상태', '실제지급일'
+                '지급예정일', '상태', '실제지급일',
             ]);
 
             // 데이터

app/Http/Controllers/Finance/SalesRecordController.php

@@ -21,13 +21,17 @@ public function index(Request $request): JsonResponse
             });
         }
         if ($status = $request->input('status')) {
-            if ($status !== 'all') $query->where('status', $status);
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
         }
         if ($type = $request->input('type')) {
-            if ($type !== 'all') $query->where('type', $type);
+            if ($type !== 'all') {
+                $query->where('type', $type);
+            }
         }
 
-        $records = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
+        $records = $query->orderBy('date', 'desc')->get()->map(fn ($item) => [
             'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
             'customer' => $item->customer, 'project' => $item->project,
             'type' => $item->type, 'taxType' => $item->tax_type ?? 'taxable',
@@ -93,6 +97,7 @@ public function destroy(int $id): JsonResponse
     {
         $tenantId = session('selected_tenant_id', 1);
         SalesRecord::forTenant($tenantId)->findOrFail($id)->delete();
+
         return response()->json(['success' => true, 'message' => '매출이 삭제되었습니다.']);
     }
 }

app/Http/Controllers/Finance/SubscriptionController.php

@@ -20,10 +20,12 @@ public function index(Request $request): JsonResponse
             });
         }
         if ($status = $request->input('status')) {
-            if ($status !== 'all') $query->where('status', $status);
+            if ($status !== 'all') {
+                $query->where('status', $status);
+            }
         }
 
-        $subscriptions = $query->orderBy('created_at', 'desc')->get()->map(fn($item) => [
+        $subscriptions = $query->orderBy('created_at', 'desc')->get()->map(fn ($item) => [
             'id' => $item->id, 'customer' => $item->customer,
             'plan' => $item->plan, 'monthlyFee' => $item->monthly_fee,
             'billingCycle' => $item->billing_cycle,
@@ -87,6 +89,7 @@ public function destroy(int $id): JsonResponse
     {
         $tenantId = session('selected_tenant_id', 1);
         Subscription::forTenant($tenantId)->findOrFail($id)->delete();
+
         return response()->json(['success' => true, 'message' => '구독이 삭제되었습니다.']);
     }
 }

app/Http/Controllers/Finance/VatRecordController.php

@@ -3,11 +3,11 @@
 namespace App\Http\Controllers\Finance;
 
 use App\Http\Controllers\Controller;
-use App\Models\Finance\VatRecord;
 use App\Models\Barobill\CardTransaction as BarobillCardTransaction;
-use App\Models\Barobill\CardTransactionSplit;
 use App\Models\Barobill\CardTransactionHide;
+use App\Models\Barobill\CardTransactionSplit;
 use App\Models\Barobill\HometaxInvoice;
+use App\Models\Finance\VatRecord;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
@@ -43,7 +43,7 @@ public function index(Request $request): JsonResponse
 
             $hometaxSalesRecords = $hometaxSales->map(function ($inv) use ($period, $taxTypeMap) {
                 return [
-                    'id' => 'hometax_' . $inv->id,
+                    'id' => 'hometax_'.$inv->id,
                     'period' => $period,
                     'type' => 'sales',
                     'taxType' => $taxTypeMap[$inv->tax_type] ?? 'taxable',
@@ -69,7 +69,7 @@ public function index(Request $request): JsonResponse
 
             $hometaxPurchaseRecords = $hometaxPurchases->map(function ($inv) use ($period, $taxTypeMap) {
                 return [
-                    'id' => 'hometax_' . $inv->id,
+                    'id' => 'hometax_'.$inv->id,
                     'period' => $period,
                     'type' => 'purchase',
                     'taxType' => $taxTypeMap[$inv->tax_type] ?? 'taxable',
@@ -104,7 +104,7 @@ public function index(Request $request): JsonResponse
                 foreach ($splitsByKey as $fullKey => $splits) {
                     $parts = explode('|', $fullKey);
                     if (count($parts) >= 3) {
-                        $partialKey = $parts[0] . '|' . $parts[1] . '|' . $parts[2];
+                        $partialKey = $parts[0].'|'.$parts[1].'|'.$parts[2];
                         $splitsByPartialKey[$partialKey] = $splits;
                     }
                 }
@@ -117,8 +117,8 @@ public function index(Request $request): JsonResponse
 
                     // 분개 매칭: 정확한 키 → 부분키(금액 제외) 순으로 시도
                     $splits = $splitsByKey[$card->unique_key] ?? null;
-                    if (!$splits) {
+                    if (! $splits) {
-                        $cardPartialKey = $card->card_num . '|' . $card->use_dt . '|' . $card->approval_num;
+                        $cardPartialKey = $card->card_num.'|'.$card->use_dt.'|'.$card->approval_num;
                         $splits = $splitsByPartialKey[$cardPartialKey] ?? null;
                     }
 
@@ -127,7 +127,7 @@ public function index(Request $request): JsonResponse
                         foreach ($splits as $split) {
                             if ($split->deduction_type === 'deductible') {
                                 $cardRecords->push([
-                                    'id' => 'card_split_' . $split->id,
+                                    'id' => 'card_split_'.$split->id,
                                     'period' => $period,
                                     'type' => 'purchase',
                                     'taxType' => 'taxable',
@@ -153,7 +153,7 @@ public function index(Request $request): JsonResponse
                             $effectiveTax = $card->modified_tax ?? $card->tax;
 
                             $cardRecords->push([
-                                'id' => 'card_' . $card->id,
+                                'id' => 'card_'.$card->id,
                                 'period' => $period,
                                 'type' => 'purchase',
                                 'taxType' => 'taxable',
@@ -269,13 +269,13 @@ public function index(Request $request): JsonResponse
         // 확정(C) 기간이면 대응하는 예정(P)의 netVat를 계산
         if ($period && str_ends_with($period, 'C')) {
             try {
-                $prelimPeriod = substr($period, 0, -1) . 'P';
+                $prelimPeriod = substr($period, 0, -1).'P';
                 $stats['preliminaryVat'] = $this->calculatePeriodNetVat($tenantId, $prelimPeriod);
             } catch (\Throwable $e) {
                 \Log::error('예정 세액 계산 실패', [
                     'message' => $e->getMessage(),
-                    'file' => $e->getFile() . ':' . $e->getLine(),
+                    'file' => $e->getFile().':'.$e->getLine(),
-                    'trace' => array_slice(array_map(fn($t) => ($t['file'] ?? '') . ':' . ($t['line'] ?? '') . ' ' . ($t['function'] ?? ''), $e->getTrace()), 0, 5),
+                    'trace' => array_slice(array_map(fn ($t) => ($t['file'] ?? '').':'.($t['line'] ?? '').' '.($t['function'] ?? ''), $e->getTrace()), 0, 5),
                     'tenant_id' => $tenantId,
                     'period' => $prelimPeriod ?? null,
                 ]);
@@ -385,7 +385,7 @@ public function destroy(int $id): JsonResponse
     private function calculatePeriodNetVat(int $tenantId, string $period): int
     {
         [$startDate, $endDate] = $this->periodToDateRange($period);
-        if (!$startDate || !$endDate) {
+        if (! $startDate || ! $endDate) {
             return 0;
         }
 
@@ -422,7 +422,7 @@ private function calculatePeriodNetVat(int $tenantId, string $period): int
         foreach ($splitsByKey as $fullKey => $splits) {
             $parts = explode('|', $fullKey);
             if (count($parts) >= 3) {
-                $partialKey = $parts[0] . '|' . $parts[1] . '|' . $parts[2];
+                $partialKey = $parts[0].'|'.$parts[1].'|'.$parts[2];
                 $splitsByPartialKey[$partialKey] = $splits;
             }
         }
@@ -433,8 +433,8 @@ private function calculatePeriodNetVat(int $tenantId, string $period): int
             }
 
             $splits = $splitsByKey[$card->unique_key] ?? null;
-            if (!$splits) {
+            if (! $splits) {
-                $cardPartialKey = $card->card_num . '|' . $card->use_dt . '|' . $card->approval_num;
+                $cardPartialKey = $card->card_num.'|'.$card->use_dt.'|'.$card->approval_num;
                 $splits = $splitsByPartialKey[$cardPartialKey] ?? null;
             }
 

app/Http/Controllers/Juil/ConstructionSitePhotoController.php

@@ -43,7 +43,7 @@ public function show(int $id): JsonResponse
     {
         $photo = ConstructionSitePhoto::with(['user', 'rows'])->find($id);
 
-        if (!$photo) {
+        if (! $photo) {
             return response()->json([
                 'success' => false,
                 'message' => '사진대지를 찾을 수 없습니다.',
@@ -77,7 +77,7 @@ public function uploadPhoto(Request $request, int $id, int $rowId): JsonResponse
     {
         $photo = ConstructionSitePhoto::find($id);
 
-        if (!$photo) {
+        if (! $photo) {
             return response()->json([
                 'success' => false,
                 'message' => '사진대지를 찾을 수 없습니다.',
@@ -88,7 +88,7 @@ public function uploadPhoto(Request $request, int $id, int $rowId): JsonResponse
             ->where('construction_site_photo_id', $id)
             ->first();
 
-        if (!$row) {
+        if (! $row) {
             return response()->json([
                 'success' => false,
                 'message' => '사진 행을 찾을 수 없습니다.',
@@ -102,7 +102,7 @@ public function uploadPhoto(Request $request, int $id, int $rowId): JsonResponse
 
         $result = $this->service->uploadPhoto($row, $request->file('photo'), $validated['type']);
 
-        if (!$result) {
+        if (! $result) {
             return response()->json([
                 'success' => false,
                 'message' => '사진 업로드에 실패했습니다.',
@@ -120,7 +120,7 @@ public function update(Request $request, int $id): JsonResponse
     {
         $photo = ConstructionSitePhoto::find($id);
 
-        if (!$photo) {
+        if (! $photo) {
             return response()->json([
                 'success' => false,
                 'message' => '사진대지를 찾을 수 없습니다.',
@@ -146,7 +146,7 @@ public function destroy(int $id): JsonResponse
     {
         $photo = ConstructionSitePhoto::with('rows')->find($id);
 
-        if (!$photo) {
+        if (! $photo) {
             return response()->json([
                 'success' => false,
                 'message' => '사진대지를 찾을 수 없습니다.',
@@ -165,7 +165,7 @@ public function deletePhoto(int $id, int $rowId, string $type): JsonResponse
     {
         $photo = ConstructionSitePhoto::find($id);
 
-        if (!$photo) {
+        if (! $photo) {
             return response()->json([
                 'success' => false,
                 'message' => '사진대지를 찾을 수 없습니다.',
@@ -176,14 +176,14 @@ public function deletePhoto(int $id, int $rowId, string $type): JsonResponse
             ->where('construction_site_photo_id', $id)
             ->first();
 
-        if (!$row) {
+        if (! $row) {
             return response()->json([
                 'success' => false,
                 'message' => '사진 행을 찾을 수 없습니다.',
             ], 404);
         }
 
-        if (!in_array($type, ['before', 'during', 'after'])) {
+        if (! in_array($type, ['before', 'during', 'after'])) {
             return response()->json([
                 'success' => false,
                 'message' => '올바르지 않은 사진 유형입니다.',
@@ -203,7 +203,7 @@ public function downloadPhoto(Request $request, int $id, int $rowId, string $typ
     {
         $photo = ConstructionSitePhoto::find($id);
 
-        if (!$photo) {
+        if (! $photo) {
             return response()->json([
                 'success' => false,
                 'message' => '사진대지를 찾을 수 없습니다.',
@@ -214,23 +214,23 @@ public function downloadPhoto(Request $request, int $id, int $rowId, string $typ
             ->where('construction_site_photo_id', $id)
             ->first();
 
-        if (!$row) {
+        if (! $row) {
             return response()->json([
                 'success' => false,
                 'message' => '사진 행을 찾을 수 없습니다.',
             ], 404);
         }
 
-        if (!in_array($type, ['before', 'during', 'after'])) {
+        if (! in_array($type, ['before', 'during', 'after'])) {
             return response()->json([
                 'success' => false,
                 'message' => '올바르지 않은 사진 유형입니다.',
             ], 422);
         }
 
-        $path = $row->{$type . '_photo_path'};
+        $path = $row->{$type.'_photo_path'};
 
-        if (!$path) {
+        if (! $path) {
             return response()->json([
                 'success' => false,
                 'message' => '파일을 찾을 수 없습니다.',
@@ -240,7 +240,7 @@ public function downloadPhoto(Request $request, int $id, int $rowId, string $typ
         $googleCloudService = app(GoogleCloudService::class);
         $content = $googleCloudService->downloadFromStorage($path);
 
-        if (!$content) {
+        if (! $content) {
             return response()->json([
                 'success' => false,
                 'message' => '파일 다운로드에 실패했습니다.',
@@ -248,7 +248,7 @@ public function downloadPhoto(Request $request, int $id, int $rowId, string $typ
         }
 
         $extension = pathinfo($path, PATHINFO_EXTENSION) ?: 'jpg';
-        $mimeType = 'image/' . ($extension === 'jpg' ? 'jpeg' : $extension);
+        $mimeType = 'image/'.($extension === 'jpg' ? 'jpeg' : $extension);
 
         $typeLabel = match ($type) {
             'before' => '작업전',
@@ -273,7 +273,7 @@ public function addRow(int $id): JsonResponse
     {
         $photo = ConstructionSitePhoto::find($id);
 
-        if (!$photo) {
+        if (! $photo) {
             return response()->json([
                 'success' => false,
                 'message' => '사진대지를 찾을 수 없습니다.',
@@ -293,7 +293,7 @@ public function deleteRow(int $id, int $rowId): JsonResponse
     {
         $photo = ConstructionSitePhoto::with('rows')->find($id);
 
-        if (!$photo) {
+        if (! $photo) {
             return response()->json([
                 'success' => false,
                 'message' => '사진대지를 찾을 수 없습니다.',
@@ -309,7 +309,7 @@ public function deleteRow(int $id, int $rowId): JsonResponse
 
         $row = $photo->rows->firstWhere('id', $rowId);
 
-        if (!$row) {
+        if (! $row) {
             return response()->json([
                 'success' => false,
                 'message' => '사진 행을 찾을 수 없습니다.',

app/Http/Controllers/Juil/MeetingMinuteController.php

@@ -2,7 +2,6 @@
 
 namespace App\Http\Controllers\Juil;
 
-use App\Helpers\AiTokenHelper;
 use App\Http\Controllers\Controller;
 use App\Models\Juil\MeetingMinute;
 use App\Services\GoogleCloudService;
@@ -172,7 +171,7 @@ public function saveSegments(Request $request, int $id): JsonResponse
 
             return response()->json([
                 'success' => false,
-                'message' => '세그먼트 저장 중 오류가 발생했습니다: ' . $e->getMessage(),
+                'message' => '세그먼트 저장 중 오류가 발생했습니다: '.$e->getMessage(),
             ], 500);
         }
     }
@@ -310,7 +309,7 @@ public function downloadAudio(Request $request, int $id): Response|JsonResponse
         }
 
         $extension = pathinfo($meeting->audio_file_path, PATHINFO_EXTENSION) ?: 'webm';
-        $mimeType = 'audio/' . $extension;
+        $mimeType = 'audio/'.$extension;
 
         $safeTitle = preg_replace('/[\/\\\\:*?"<>|]/', '_', $meeting->title);
         $filename = "{$safeTitle}.{$extension}";

app/Http/Controllers/Lab/StrategyController.php

@@ -22,6 +22,7 @@ private function handlePresentationPage(Request $request, string $routeName): ?R
         if ($request->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route($routeName));
         }
+
         return null;
     }
 
@@ -33,6 +34,7 @@ public function labor(Request $request): View|Response
         if ($request->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('lab.strategy.labor'));
         }
+
         return view('lab.strategy.labor');
     }
 
@@ -44,6 +46,7 @@ public function chatbot(Request $request): View|Response
         if ($request->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('lab.strategy.chatbot'));
         }
+
         return view('lab.strategy.chatbot');
     }
 
@@ -55,6 +58,7 @@ public function knowledgeSearch(Request $request): View|Response
         if ($request->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('lab.strategy.knowledge-search'));
         }
+
         return view('lab.strategy.knowledge-search');
     }
 
@@ -66,6 +70,7 @@ public function chatbotCompare(Request $request): View|Response
         if ($request->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('lab.strategy.chatbot-compare'));
         }
+
         return view('lab.strategy.chatbot-compare');
     }
 
@@ -77,6 +82,7 @@ public function ragStartups(Request $request): View|Response
         if ($request->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('lab.strategy.rag-startups'));
         }
+
         return view('lab.strategy.rag-startups');
     }
 
@@ -88,6 +94,7 @@ public function douzone(Request $request): View|Response
         if ($request->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('lab.strategy.douzone'));
         }
+
         return view('lab.strategy.douzone');
     }
 
@@ -99,6 +106,7 @@ public function confluenceVsNotion(Request $request): View|Response
         if ($request->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('lab.strategy.confluence-vs-notion'));
         }
+
         return view('lab.strategy.confluence-vs-notion');
     }
 
@@ -110,6 +118,7 @@ public function salesStrategy(Request $request): View|Response
         if ($request->header('HX-Request')) {
             return response('', 200)->header('HX-Redirect', route('lab.strategy.sales-strategy'));
         }
+
         return view('lab.strategy.sales-strategy');
     }
 }

app/Http/Controllers/MenuSyncController.php

@@ -21,6 +21,7 @@ class MenuSyncController extends Controller
     protected function getTenantId(): int
     {
         $tenantId = session('selected_tenant_id');
+
         return ($tenantId && $tenantId !== 'all') ? (int) $tenantId : 1;
     }
 
@@ -229,7 +230,7 @@ public function push(Request $request): JsonResponse
             $response = Http::withHeaders([
                 'X-Menu-Sync-Key' => $env['api_key'],
                 'Accept' => 'application/json',
-            ])->post(rtrim($env['url'], '/') . '/menu-sync/import', [
+            ])->post(rtrim($env['url'], '/').'/menu-sync/import', [
                 'menus' => $menuData,
             ]);
 
@@ -244,7 +245,7 @@ public function push(Request $request): JsonResponse
                 'error' => $response->json('error', '원격 서버 오류'),
             ], $response->status());
         } catch (\Exception $e) {
-            return response()->json(['error' => '연결 실패: ' . $e->getMessage()], 500);
+            return response()->json(['error' => '연결 실패: '.$e->getMessage()], 500);
         }
     }
 
@@ -307,10 +308,11 @@ public function testConnection(Request $request): JsonResponse
             $response = Http::withHeaders([
                 'X-Menu-Sync-Key' => $validated['api_key'],
                 'Accept' => 'application/json',
-            ])->timeout(10)->get(rtrim($validated['url'], '/') . '/menu-sync/export');
+            ])->timeout(10)->get(rtrim($validated['url'], '/').'/menu-sync/export');
 
             if ($response->successful()) {
                 $data = $response->json();
+
                 return response()->json([
                     'success' => true,
                     'message' => '연결 성공',
@@ -321,12 +323,12 @@ public function testConnection(Request $request): JsonResponse
 
             return response()->json([
                 'success' => false,
-                'message' => 'API 오류: ' . $response->status(),
+                'message' => 'API 오류: '.$response->status(),
             ]);
         } catch (\Exception $e) {
             return response()->json([
                 'success' => false,
-                'message' => '연결 실패: ' . $e->getMessage(),
+                'message' => '연결 실패: '.$e->getMessage(),
             ]);
         }
     }
@@ -394,12 +396,12 @@ private function fetchRemoteMenus(array $env): array
         $response = Http::withHeaders([
             'X-Menu-Sync-Key' => $env['api_key'],
             'Accept' => 'application/json',
-        ])->timeout(10)->get(rtrim($env['url'], '/') . '/menu-sync/export', [
+        ])->timeout(10)->get(rtrim($env['url'], '/').'/menu-sync/export', [
             'tenant_id' => $this->getTenantId(),  // 현재 선택된 테넌트 전달
         ]);
 
         if (! $response->successful()) {
-            throw new \Exception('API 오류: HTTP ' . $response->status());
+            throw new \Exception('API 오류: HTTP '.$response->status());
         }
 
         $data = $response->json();
@@ -440,6 +442,7 @@ private function flattenMenuNames(array $menus, string $prefix = ''): array
                 $names = array_merge($names, $this->flattenMenuNames($menu['children'], $fullName));
             }
         }
+
         return $names;
     }
 

app/Http/Controllers/Sales/AdminProspectController.php

@@ -25,7 +25,7 @@ class AdminProspectController extends Controller
      */
     private function checkAdminAccess(): void
     {
-        if (!auth()->user()->isAdmin() && !auth()->user()->isSuperAdmin()) {
+        if (! auth()->user()->isAdmin() && ! auth()->user()->isSuperAdmin()) {
             abort(403, '관리자만 접근할 수 있습니다.');
         }
     }
@@ -45,7 +45,7 @@ private function getPaymentTypeForField(string $field): string
      */
     private function loadMergedCommission(?SalesTenantManagement $management): ?object
     {
-        if (!$management) {
+        if (! $management) {
             return null;
         }
 
@@ -58,12 +58,12 @@ private function loadMergedCommission(?SalesTenantManagement $management): ?obje
         $balance = $commissions->firstWhere('payment_type', SalesCommission::PAYMENT_BALANCE);
 
         // balance 레코드가 없으면 기존 단일 레코드 그대로 반환 (하위호환)
-        if (!$balance) {
+        if (! $balance) {
             return $deposit ?? $commissions->first();
         }
 
         // 1차 필드는 deposit, 2차 필드는 balance에서 가져옴
-        $merged = new \stdClass();
+        $merged = new \stdClass;
         $merged->first_payment_at = $deposit?->first_payment_at;
         $merged->first_partner_paid_at = $deposit?->first_partner_paid_at;
         $merged->second_payment_at = $balance->second_payment_at;
@@ -118,7 +118,7 @@ public function modalShow(int $id): View
 
         // 파트너 타입
         $partnerType = $management->salesPartner?->partner_type;
-        if (!$partnerType && $prospect->registered_by) {
+        if (! $partnerType && $prospect->registered_by) {
             $partnerType = SalesPartner::where('user_id', $prospect->registered_by)->value('partner_type');
         }
         $partnerType = $partnerType ?? 'individual';
@@ -161,7 +161,7 @@ private function getIndexData(Request $request): array
         $query = TenantProspect::with(['registeredBy', 'tenant']);
 
         // 검색
-        if (!empty($filters['search'])) {
+        if (! empty($filters['search'])) {
             $search = $filters['search'];
             $query->where(function ($q) use ($search) {
                 $q->where('company_name', 'like', "%{$search}%")
@@ -174,7 +174,7 @@ private function getIndexData(Request $request): array
         // 상태 필터
         $isProgressCompleteFilter = ($filters['status'] === 'progress_complete');
         $isHandoverFilter = ($filters['status'] === 'handover');
-        if (!empty($filters['status']) && !$isProgressCompleteFilter && !$isHandoverFilter) {
+        if (! empty($filters['status']) && ! $isProgressCompleteFilter && ! $isHandoverFilter) {
             $query->where('status', $filters['status']);
         }
 
@@ -185,7 +185,7 @@ private function getIndexData(Request $request): array
         }
 
         // 영업파트너 필터
-        if (!empty($filters['registered_by'])) {
+        if (! empty($filters['registered_by'])) {
             $query->where('registered_by', $filters['registered_by']);
         }
 
@@ -215,7 +215,7 @@ private function getIndexData(Request $request): array
 
                 // 파트너 타입: management → registered_by 순으로 조회
                 $partnerType = $management?->salesPartner?->partner_type;
-                if (!$partnerType && $prospect->registered_by) {
+                if (! $partnerType && $prospect->registered_by) {
                     $partnerType = SalesPartner::where('user_id', $prospect->registered_by)->value('partner_type');
                 }
                 $prospect->partner_type = $partnerType ?? 'individual';
@@ -264,7 +264,7 @@ private function getIndexData(Request $request): array
 
                 // 파트너 타입: management → registered_by 순으로 조회
                 $partnerType = $management?->salesPartner?->partner_type;
-                if (!$partnerType && $prospect->registered_by) {
+                if (! $partnerType && $prospect->registered_by) {
                     $partnerType = SalesPartner::where('user_id', $prospect->registered_by)->value('partner_type');
                 }
                 $prospect->partner_type = $partnerType ?? 'individual';
@@ -314,7 +314,7 @@ public function updateHqStatus(int $id, Request $request)
         $this->checkAdminAccess();
 
         $request->validate([
-            'hq_status' => 'required|in:' . implode(',', array_keys(SalesTenantManagement::$hqStatusLabels)),
+            'hq_status' => 'required|in:'.implode(',', array_keys(SalesTenantManagement::$hqStatusLabels)),
         ]);
 
         $prospect = TenantProspect::findOrFail($id);
@@ -410,7 +410,7 @@ public function updateCommissionDate(int $id, Request $request)
 
         // 파트너 resolve → 요율 결정
         $partner = $management->salesPartner;
-        if (!$partner && $prospect->registered_by) {
+        if (! $partner && $prospect->registered_by) {
             $partner = SalesPartner::where('user_id', $prospect->registered_by)->first();
         }
         $isGroup = $partner?->isGroup() ?? false;
@@ -557,7 +557,7 @@ public function updateReferrerCommission(int $id, Request $request)
 
         // 단체 파트너는 수동 수정 불가
         $partner = $management->salesPartner;
-        if (!$partner && $prospect->registered_by) {
+        if (! $partner && $prospect->registered_by) {
             $partner = SalesPartner::where('user_id', $prospect->registered_by)->first();
         }
         if ($partner && $partner->isGroup()) {
@@ -619,7 +619,7 @@ public function clearCommissionDate(int $id, Request $request)
         $prospect = TenantProspect::findOrFail($id);
         $management = SalesTenantManagement::where('tenant_prospect_id', $prospect->id)->first();
 
-        if (!$management) {
+        if (! $management) {
             return response()->json(['success' => false, 'message' => '관리 정보가 없습니다.']);
         }
 
@@ -632,7 +632,7 @@ public function clearCommissionDate(int $id, Request $request)
             ->where('payment_type', $paymentType)
             ->first();
 
-        if (!$commission) {
+        if (! $commission) {
             return response()->json(['success' => false, 'message' => '수당 정보가 없습니다.']);
         }
         $updateData = [$field => null];

app/Http/Controllers/Sales/ConsultationController.php

@@ -114,7 +114,7 @@ public function uploadAudio(Request $request, GoogleCloudStorageService $gcs): J
 
         // 파일 저장
         $file = $request->file('audio');
-        $fileName = 'audio_' . now()->format('Ymd_His') . '_' . uniqid() . '.' . $file->getClientOriginalExtension();
+        $fileName = 'audio_'.now()->format('Ymd_His').'_'.uniqid().'.'.$file->getClientOriginalExtension();
         $localPath = $file->storeAs("tenant/consultations/{$tenantId}", $fileName, 'local');
         $fileSize = $file->getSize();
 
@@ -154,7 +154,7 @@ public function uploadAudio(Request $request, GoogleCloudStorageService $gcs): J
                 'formatted_duration' => $consultation->formatted_duration,
                 'created_by_name' => $consultation->creator->name,
                 'created_at' => $consultation->created_at->format('Y-m-d H:i'),
-                'has_gcs' => !empty($gcsUri),
+                'has_gcs' => ! empty($gcsUri),
             ],
         ]);
     }
@@ -178,7 +178,7 @@ public function uploadFile(Request $request): JsonResponse
         // 파일 저장
         $file = $request->file('file');
         $originalName = $file->getClientOriginalName();
-        $fileName = now()->format('Ymd_His') . '_' . uniqid() . '_' . $originalName;
+        $fileName = now()->format('Ymd_His').'_'.uniqid().'_'.$originalName;
         $path = $file->storeAs("tenant/attachments/{$tenantId}", $fileName, 'local');
 
         // DB에 저장
@@ -229,7 +229,7 @@ public function downloadAudio(int $consultationId, GoogleCloudStorageService $gc
 
         // GCS에 저장된 경우 서명된 URL로 리다이렉트
         if ($consultation->gcs_uri) {
-            $objectName = str_replace('gs://' . $gcs->getBucketName() . '/', '', $consultation->gcs_uri);
+            $objectName = str_replace('gs://'.$gcs->getBucketName().'/', '', $consultation->gcs_uri);
             $signedUrl = $gcs->getSignedUrl($objectName, 60);
 
             if ($signedUrl) {
@@ -240,7 +240,7 @@ public function downloadAudio(int $consultationId, GoogleCloudStorageService $gc
         // 로컬 파일 다운로드
         $localPath = Storage::disk('local')->path($consultation->file_path);
 
-        if (!file_exists($localPath)) {
+        if (! file_exists($localPath)) {
             abort(404, '파일을 찾을 수 없습니다.');
         }
 
@@ -250,11 +250,11 @@ public function downloadAudio(int $consultationId, GoogleCloudStorageService $gc
             'wav' => 'audio/wav',
             'mp3' => 'audio/mpeg',
             'ogg' => 'audio/ogg',
-            'm4a' => 'audio/mp4'
+            'm4a' => 'audio/mp4',
         ];
         $contentType = $mimeTypes[$extension] ?? 'audio/webm';
 
-        $downloadFileName = '상담녹음_' . $consultation->created_at->format('Ymd_His') . '.' . $extension;
+        $downloadFileName = '상담녹음_'.$consultation->created_at->format('Ymd_His').'.'.$extension;
 
         return response()->download($localPath, $downloadFileName, [
             'Content-Type' => $contentType,
@@ -274,7 +274,7 @@ public function downloadFile(int $consultationId): BinaryFileResponse
 
         $localPath = Storage::disk('local')->path($consultation->file_path);
 
-        if (!file_exists($localPath)) {
+        if (! file_exists($localPath)) {
             abort(404, '파일을 찾을 수 없습니다.');
         }
 
@@ -359,7 +359,7 @@ public function prospectUploadAudio(Request $request, GoogleCloudStorageService
         $duration = $request->input('duration');
 
         $file = $request->file('audio');
-        $fileName = 'audio_' . now()->format('Ymd_His') . '_' . uniqid() . '.' . $file->getClientOriginalExtension();
+        $fileName = 'audio_'.now()->format('Ymd_His').'_'.uniqid().'.'.$file->getClientOriginalExtension();
         $localPath = $file->storeAs("prospect/consultations/{$prospectId}", $fileName, 'local');
         $fileSize = $file->getSize();
 
@@ -397,7 +397,7 @@ public function prospectUploadAudio(Request $request, GoogleCloudStorageService
                 'formatted_duration' => $consultation->formatted_duration,
                 'created_by_name' => $consultation->creator->name,
                 'created_at' => $consultation->created_at->format('Y-m-d H:i'),
-                'has_gcs' => !empty($gcsUri),
+                'has_gcs' => ! empty($gcsUri),
             ],
         ]);
     }
@@ -420,7 +420,7 @@ public function prospectUploadFile(Request $request): JsonResponse
 
         $file = $request->file('file');
         $originalName = $file->getClientOriginalName();
-        $fileName = now()->format('Ymd_His') . '_' . uniqid() . '_' . $originalName;
+        $fileName = now()->format('Ymd_His').'_'.uniqid().'_'.$originalName;
         $path = $file->storeAs("prospect/attachments/{$prospectId}", $fileName, 'local');
 
         $consultation = SalesConsultation::createFileByProspect(

app/Http/Controllers/Sales/SalesContractController.php

@@ -89,7 +89,7 @@ public function saveProducts(Request $request): JsonResponse
         } catch (\Exception $e) {
             return response()->json([
                 'success' => false,
-                'message' => '저장 중 오류가 발생했습니다: ' . $e->getMessage(),
+                'message' => '저장 중 오류가 발생했습니다: '.$e->getMessage(),
             ], 500);
         }
     }

app/Http/Controllers/Sales/SalesDashboardController.php

@@ -141,7 +141,7 @@ private function getDashboardData(Request $request): array
             ],
         ];
 
-        if (!$isGroupPartner) {
+        if (! $isGroupPartner) {
             $commissionByRole[] = [
                 'name' => '관리자',
                 'rate' => null, // 1개월 구독료 (퍼센트가 아닌 고정 금액)
@@ -181,7 +181,7 @@ private function getDashboardData(Request $request): array
 
         // 수당 계산: 개발비 × 요율% (개인 20%, 단체 30%) - 1차/2차 분할은 calculateExpectedCommissionSummary에서 처리
         $handoverPartnerRate = $isGroupPartner ? 0.30 : 0.20;
-        $handoverPartnerCommission = (int)($handoverTotalRegFee * $handoverPartnerRate);
+        $handoverPartnerCommission = (int) ($handoverTotalRegFee * $handoverPartnerRate);
 
         // 내가 매니저로 지정된 인계 완료 건의 수당 계산
         $managedHandoverManagements = SalesTenantManagement::where('manager_user_id', $currentUserId)
@@ -190,7 +190,7 @@ private function getDashboardData(Request $request): array
         $managedHandoverManagementIds = $managedHandoverManagements->pluck('id')->toArray();
 
         // 매니저 수당: 1개월 구독료 (퍼센트가 아닌 고정 금액)
-        $handoverManagerCommission = (int)SalesContractProduct::whereIn('management_id', $managedHandoverManagementIds)
+        $handoverManagerCommission = (int) SalesContractProduct::whereIn('management_id', $managedHandoverManagementIds)
             ->sum('subscription_fee');
 
         // 기존 수당에 인계 완료 수당 추가
@@ -202,7 +202,7 @@ private function getDashboardData(Request $request): array
         // 역할별 수당 업데이트 (실제 지급된 수당 기준)
         // 참고: 예상 수당은 나중에 $totalExpectedCommission으로 별도 계산됨
         $commissionByRole[0]['amount'] = $partnerCommissionTotal;
-        if (!$isGroupPartner) {
+        if (! $isGroupPartner) {
             $commissionByRole[1]['amount'] = $managerCommissionTotal;
         }
 
@@ -278,7 +278,7 @@ private function getDashboardData(Request $request): array
             ->toArray();
         $devInProgressRegFee = SalesContractProduct::whereIn('management_id', $devInProgressManagementIds)
             ->sum('registration_fee');
-        $expectedFromDevInProgress = (int)($devInProgressRegFee * $handoverPartnerRate); // 개발비 × 요율 (개인 20%, 단체 30%)
+        $expectedFromDevInProgress = (int) ($devInProgressRegFee * $handoverPartnerRate); // 개발비 × 요율 (개인 20%, 단체 30%)
 
         // 2) 인계 완료 중 지급 미완료 건
         $handoverUnpaidRegFee = SalesContractProduct::whereIn('management_id', $handoverManagementIds)
@@ -288,7 +288,7 @@ private function getDashboardData(Request $request): array
             ->whereIn('management_id', $handoverManagementIds)
             ->where('status', SalesCommission::STATUS_PAID)
             ->sum('partner_commission');
-        $expectedFromHandover = (int)($handoverUnpaidRegFee * $handoverPartnerRate) - $paidCommissionFromHandover;
+        $expectedFromHandover = (int) ($handoverUnpaidRegFee * $handoverPartnerRate) - $paidCommissionFromHandover;
         $expectedFromHandover = max(0, $expectedFromHandover);
 
         // 총 예상 수당 (지급 완료 제외)
@@ -383,7 +383,7 @@ public function assignManager(int $tenantId, Request $request): JsonResponse
         } else {
             // 특정 매니저 지정
             $manager = User::find($managerId);
-            if (!$manager) {
+            if (! $manager) {
                 return response()->json([
                     'success' => false,
                     'message' => '매니저를 찾을 수 없습니다.',
@@ -428,7 +428,7 @@ public function assignProspectManager(int $prospectId, Request $request): JsonRe
         } else {
             // 특정 매니저 지정
             $manager = User::find($managerId);
-            if (!$manager) {
+            if (! $manager) {
                 return response()->json([
                     'success' => false,
                     'message' => '매니저를 찾을 수 없습니다.',
@@ -581,7 +581,7 @@ private function getManagerOnlyProspects(int $currentUserId): array
             $prospect = $management->tenantProspect;
 
             // 내가 등록한 건은 제외 (순수하게 매니저로만 참여한 건만)
-            if (!$prospect || $prospect->registered_by === $currentUserId) {
+            if (! $prospect || $prospect->registered_by === $currentUserId) {
                 continue;
             }
 
@@ -615,7 +615,7 @@ private function getManagerOnlyProspects(int $currentUserId): array
 
         foreach ($tenantManagements as $management) {
             $tenant = $management->tenant;
-            if (!$tenant) {
+            if (! $tenant) {
                 continue;
             }
 
@@ -676,12 +676,12 @@ private function calculatePartnerSummaryStats(array $partnerIds, int $currentUse
         // 개인 파트너 예상 수당: 1개월 구독료
         $individualProspectIds = TenantProspect::whereIn('registered_by', $individualPartnerIds)->pluck('id')->toArray();
         $individualMgmtIds = SalesTenantManagement::whereIn('tenant_prospect_id', $individualProspectIds)->pluck('id')->toArray();
-        $individualExpected = (int)SalesContractProduct::whereIn('management_id', $individualMgmtIds)->sum('subscription_fee');
+        $individualExpected = (int) SalesContractProduct::whereIn('management_id', $individualMgmtIds)->sum('subscription_fee');
 
         // 단체 파트너 예상 수당: 개발비 × 3%
         $groupProspectIds = TenantProspect::whereIn('registered_by', $groupPartnerUserIds)->pluck('id')->toArray();
         $groupMgmtIds = SalesTenantManagement::whereIn('tenant_prospect_id', $groupProspectIds)->pluck('id')->toArray();
-        $groupExpected = (int)(SalesContractProduct::whereIn('management_id', $groupMgmtIds)->sum('registration_fee') * 0.03);
+        $groupExpected = (int) (SalesContractProduct::whereIn('management_id', $groupMgmtIds)->sum('registration_fee') * 0.03);
 
         $expectedFromFee = $individualExpected + $groupExpected;
 
@@ -727,16 +727,16 @@ private function calculatePartnerSummaryStats(array $partnerIds, int $currentUse
             'expected_commission' => $expectedCommission,
             'paid_commission' => $paidManagerCommission,
             'first_commission' => [
-                'total' => (int)$halfExpected,
+                'total' => (int) $halfExpected,
-                'pending' => (int)$halfPending,
+                'pending' => (int) $halfPending,
-                'scheduled' => (int)$halfScheduled,
+                'scheduled' => (int) $halfScheduled,
-                'paid' => (int)$halfPaid,
+                'paid' => (int) $halfPaid,
             ],
             'second_commission' => [
-                'total' => (int)$halfExpected,
+                'total' => (int) $halfExpected,
-                'pending' => (int)$halfPending,
+                'pending' => (int) $halfPending,
-                'scheduled' => (int)$halfScheduled,
+                'scheduled' => (int) $halfScheduled,
-                'paid' => (int)$halfPaid,
+                'paid' => (int) $halfPaid,
             ],
         ];
     }
@@ -782,8 +782,8 @@ private function getPartnerActivitiesDetail($recruitedPartners, int $currentUser
             // 단체 파트너: 협업지원금(개발비 × 3%), 개인 파트너: 관리자 수당(1개월 구독료)
             $isRecruitedGroupPartner = $salesPartner && $salesPartner->isGroup();
             $expectedCommission = $isRecruitedGroupPartner
-                ? (int)($totalRegistrationFee * 0.03)
+                ? (int) ($totalRegistrationFee * 0.03)
-                : (int)$totalSubscriptionFee;
+                : (int) $totalSubscriptionFee;
 
             // 최종 수당 (확정 + 예상 중 큰 값)
             $managerCommission = max($confirmedCommission, $expectedCommission);
@@ -864,7 +864,7 @@ private function getPartnerActivitiesDetail($recruitedPartners, int $currentUser
 
             // 역할 정보
             $roles = $partner->userRoles->pluck('role.name')->filter()->toArray();
-            $roleLabel = !empty($roles) ? implode(', ', $roles) : '영업';
+            $roleLabel = ! empty($roles) ? implode(', ', $roles) : '영업';
 
             $activities[] = [
                 'partner' => $partner,
@@ -912,7 +912,7 @@ private function getCommissionData(): array
      */
     private function getAllManagerUsers()
     {
-        return User::whereHas('userRoles.role', fn($q) => $q->where('name', 'manager'))
+        return User::whereHas('userRoles.role', fn ($q) => $q->where('name', 'manager'))
             ->where('is_active', true)
             ->where('id', '!=', auth()->id()) // 본인 제외
             ->get(['id', 'name', 'email']);
@@ -930,7 +930,7 @@ public function searchManagers(Request $request): JsonResponse
         // 디버깅: SQL 쿼리 로깅
         \DB::enableQueryLog();
 
-        $managers = User::whereHas('userRoles.role', fn($q) => $q->where('name', 'manager'))
+        $managers = User::whereHas('userRoles.role', fn ($q) => $q->where('name', 'manager'))
             ->where('is_active', true)
             ->where('id', '!=', $authId)
             ->when($query, function ($q) use ($query) {
@@ -1012,24 +1012,24 @@ private function calculateExpectedCommissionSummary($commissions, int $totalExpe
         return [
             'scheduled_this_month' => $commissions
                 ->where('status', SalesCommission::STATUS_APPROVED)
-                ->filter(fn($c) => $c->scheduled_payment_date?->format('Y-m') === $thisMonth)
+                ->filter(fn ($c) => $c->scheduled_payment_date?->format('Y-m') === $thisMonth)
                 ->sum('partner_commission'),
             'total_received' => $paidCommission,
             'pending_amount' => $pendingAmount,
             'contracts_this_month' => $commissions
-                ->filter(fn($c) => $c->payment_date >= $thisMonthStart && $c->payment_date <= $thisMonthEnd)
+                ->filter(fn ($c) => $c->payment_date >= $thisMonthStart && $c->payment_date <= $thisMonthEnd)
                 ->count(),
             'first_commission' => [
-                'total' => (int)$halfExpected,
+                'total' => (int) $halfExpected,
-                'pending' => (int)$halfPending,
+                'pending' => (int) $halfPending,
-                'scheduled' => (int)$halfScheduled,
+                'scheduled' => (int) $halfScheduled,
-                'paid' => (int)$halfPaid,
+                'paid' => (int) $halfPaid,
             ],
             'second_commission' => [
-                'total' => (int)$halfExpected,
+                'total' => (int) $halfExpected,
-                'pending' => (int)$halfPending,
+                'pending' => (int) $halfPending,
-                'scheduled' => (int)$halfScheduled,
+                'scheduled' => (int) $halfScheduled,
-                'paid' => (int)$halfPaid,
+                'paid' => (int) $halfPaid,
             ],
             'total_commission' => $totalExpectedCommission,
         ];
@@ -1053,7 +1053,7 @@ private function calculateCommissionSummaryFromCollection($commissions): array
         return [
             'scheduled_this_month' => $commissions
                 ->where('status', SalesCommission::STATUS_APPROVED)
-                ->filter(fn($c) => $c->scheduled_payment_date?->format('Y-m') === $thisMonth)
+                ->filter(fn ($c) => $c->scheduled_payment_date?->format('Y-m') === $thisMonth)
                 ->sum('partner_commission'),
             'total_received' => $commissions
                 ->where('status', SalesCommission::STATUS_PAID)
@@ -1062,7 +1062,7 @@ private function calculateCommissionSummaryFromCollection($commissions): array
                 ->where('status', SalesCommission::STATUS_PENDING)
                 ->sum('partner_commission'),
             'contracts_this_month' => $commissions
-                ->filter(fn($c) => $c->payment_date >= $thisMonthStart && $c->payment_date <= $thisMonthEnd)
+                ->filter(fn ($c) => $c->payment_date >= $thisMonthStart && $c->payment_date <= $thisMonthEnd)
                 ->count(),
             'first_commission' => $firstCommission,
             'second_commission' => $secondCommission,

app/Http/Controllers/Sales/SalesDevelopmentApprovalController.php

@@ -24,7 +24,7 @@ public function __construct(
     public function index(Request $request): View|Response
     {
         // 권한 체크: admin 역할만 접근 가능
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '접근 권한이 없습니다.');
         }
 
@@ -62,7 +62,7 @@ public function index(Request $request): View|Response
     public function approve(Request $request, int $id)
     {
         // 권한 체크
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '접근 권한이 없습니다.');
         }
 
@@ -97,7 +97,7 @@ public function approve(Request $request, int $id)
     public function reject(Request $request, int $id)
     {
         // 권한 체크
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '접근 권한이 없습니다.');
         }
 
@@ -136,7 +136,7 @@ public function reject(Request $request, int $id)
     public function updateStatus(Request $request, int $id)
     {
         // 권한 체크
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '접근 권한이 없습니다.');
         }
 
@@ -176,7 +176,7 @@ public function updateStatus(Request $request, int $id)
     public function revertToPending(Request $request, int $id)
     {
         // 권한 체크
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '접근 권한이 없습니다.');
         }
 
@@ -211,7 +211,7 @@ public function revertToPending(Request $request, int $id)
     public function detail(int $id): View
     {
         // 권한 체크
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '접근 권한이 없습니다.');
         }
 

app/Http/Controllers/Sales/SalesManagerController.php

@@ -199,7 +199,7 @@ public function update(Request $request, int $id)
 
         $validated = $request->validate([
             'name' => 'required|string|max:100',
-            'email' => 'required|email|max:255|unique:users,email,' . $id,
+            'email' => 'required|email|max:255|unique:users,email,'.$id,
             'phone' => 'nullable|string|max:20',
             'password' => 'nullable|string|min:4|confirmed',
             'role_ids' => 'required|array|min:1',
@@ -242,7 +242,7 @@ public function update(Request $request, int $id)
     public function destroy(int $id)
     {
         // 권한 체크: admin 역할만 삭제 가능
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '삭제 권한이 없습니다.');
         }
 
@@ -298,6 +298,7 @@ public function delegateRole(Request $request, int $id)
             $this->service->delegateRole($fromUser, $toUser, $validated['role_name']);
 
             $roleLabel = '상담매니저';
+
             return redirect()->back()
                 ->with('success', "{$roleLabel} 역할이 {$toUser->name}님에게 위임되었습니다.");
         } catch (\InvalidArgumentException $e) {
@@ -319,6 +320,7 @@ public function assignRole(Request $request, int $id)
         $this->service->assignRole($partner, $validated['role_name']);
 
         $roleLabels = ['sales' => '영업파트너', 'manager' => '상담매니저'];
+
         return redirect()->back()
             ->with('success', "{$roleLabels[$validated['role_name']]} 역할이 부여되었습니다.");
     }
@@ -336,6 +338,7 @@ public function removeRole(Request $request, int $id)
         $this->service->removeRole($partner, $validated['role_name']);
 
         $roleLabels = ['sales' => '영업파트너', 'manager' => '상담매니저'];
+
         return redirect()->back()
             ->with('success', "{$roleLabels[$validated['role_name']]} 역할이 제거되었습니다.");
     }
@@ -371,7 +374,7 @@ public function deleteDocument(int $id, int $documentId)
     public function approvals(Request $request): View|Response
     {
         // 권한 체크: admin 역할만 접근 가능
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '접근 권한이 없습니다.');
         }
 
@@ -404,7 +407,7 @@ public function approvals(Request $request): View|Response
     public function approveFromList(Request $request, int $id)
     {
         // 권한 체크
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '접근 권한이 없습니다.');
         }
 
@@ -428,7 +431,7 @@ public function approveFromList(Request $request, int $id)
     public function rejectFromList(Request $request, int $id)
     {
         // 권한 체크
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             abort(403, '접근 권한이 없습니다.');
         }
 

app/Http/Controllers/Sales/SalesProductController.php

@@ -27,7 +27,7 @@ public function index(Request $request): View|Response
 
         $categories = SalesProductCategory::active()
             ->ordered()
-            ->with(['products' => fn($q) => $q->ordered()])
+            ->with(['products' => fn ($q) => $q->ordered()])
             ->get();
 
         $currentCategoryCode = $request->input('category', $categories->first()?->code);
@@ -43,7 +43,7 @@ public function productList(Request $request): View
     {
         $categoryCode = $request->input('category');
         $category = SalesProductCategory::where('code', $categoryCode)
-            ->with(['products' => fn($q) => $q->ordered()])
+            ->with(['products' => fn ($q) => $q->ordered()])
             ->first();
 
         return view('sales.products.partials.product-list', compact('category'));
@@ -144,7 +144,7 @@ public function destroy(int $id): JsonResponse
     public function toggleActive(int $id): JsonResponse
     {
         $product = SalesProduct::findOrFail($id);
-        $product->update(['is_active' => !$product->is_active]);
+        $product->update(['is_active' => ! $product->is_active]);
 
         return response()->json([
             'success' => true,
@@ -268,7 +268,7 @@ public function getProductsApi(): JsonResponse
     {
         $categories = SalesProductCategory::active()
             ->ordered()
-            ->with(['products' => fn($q) => $q->active()->ordered()])
+            ->with(['products' => fn ($q) => $q->active()->ordered()])
             ->get();
 
         return response()->json([

app/Http/Controllers/Sales/SalesProspectController.php

@@ -99,19 +99,19 @@ public function store(Request $request)
         ]);
 
         // 명함 이미지 저장 (Base64)
-        if (!empty($validated['business_card_image_data'])) {
+        if (! empty($validated['business_card_image_data'])) {
             $validated['business_card_image'] = $this->saveBase64Image($validated['business_card_image_data'], 'business-cards');
         }
         unset($validated['business_card_image_data']);
 
         // 신분증 이미지 저장 (Base64)
-        if (!empty($validated['id_card_image_data'])) {
+        if (! empty($validated['id_card_image_data'])) {
             $validated['id_card_image'] = $this->saveBase64Image($validated['id_card_image_data'], 'id-cards');
         }
         unset($validated['id_card_image_data']);
 
         // 통장사본 이미지 저장 (Base64)
-        if (!empty($validated['bankbook_image_data'])) {
+        if (! empty($validated['bankbook_image_data'])) {
             $validated['bankbook_image'] = $this->saveBase64Image($validated['bankbook_image_data'], 'bankbooks');
         }
         unset($validated['bankbook_image_data']);
@@ -132,7 +132,7 @@ public function show(int $id): View
             'salesManager',
             'products',
             'scenarios',
-            'consultations.manager'
+            'consultations.manager',
         ])->findOrFail($id);
 
         $managers = SalesManager::active()
@@ -250,7 +250,7 @@ private function saveBase64Image(string $base64Data, string $folder): ?string
             return null;
         }
 
-        $filename = $folder . '/' . date('Ymd') . '_' . uniqid() . '.' . $extension;
+        $filename = $folder.'/'.date('Ymd').'_'.uniqid().'.'.$extension;
         Storage::disk('public')->put($filename, $imageData);
 
         return $filename;

app/Http/Controllers/Sales/SalesScenarioController.php

@@ -7,9 +7,9 @@
 use App\Models\Sales\SalesTenantManagement;
 use App\Models\Sales\TenantProspect;
 use App\Models\Tenants\Tenant;
+use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
-use Illuminate\Http\JsonResponse;
 use Illuminate\View\View;
 
 /**

app/Http/Controllers/Sales/TenantProspectController.php

@@ -71,7 +71,7 @@ public function store(Request $request)
 
         // 등록 가능 여부 확인
         $checkResult = $this->service->canRegister($validated['business_number']);
-        if (!$checkResult['can_register']) {
+        if (! $checkResult['can_register']) {
             return redirect()->back()
                 ->withInput()
                 ->with('error', $checkResult['reason']);
@@ -172,7 +172,7 @@ public function destroy(int $id)
         }
 
         // 관리자만 삭제 가능
-        if (!auth()->user()->isAdmin()) {
+        if (! auth()->user()->isAdmin()) {
             return redirect()->route('sales.prospects.index')
                 ->with('error', '삭제 권한이 없습니다. 본사 운영팀에 문의하세요.');
         }
@@ -257,7 +257,7 @@ public function deleteAttachment(Request $request, int $id)
         $type = $request->get('type');
         $allowedTypes = ['business_card', 'id_card', 'bankbook'];
 
-        if (!in_array($type, $allowedTypes)) {
+        if (! in_array($type, $allowedTypes)) {
             return response()->json(['success' => false, 'message' => '잘못된 요청입니다.'], 400);
         }
 

app/Http/Controllers/System/AiVoiceRecordingController.php

@@ -9,7 +9,6 @@
 use App\Services\GoogleCloudService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
-use Illuminate\Support\Str;
 use Illuminate\View\View;
 use Symfony\Component\HttpFoundation\Response;
 

app/Http/Controllers/System/HolidayController.php

@@ -158,6 +158,7 @@ public function bulkStore(Request $request): JsonResponse
 
             if ($exists) {
                 $skipped++;
+
                 continue;
             }
 

app/Http/Controllers/System/SystemAlertController.php

@@ -38,10 +38,10 @@ public function index(Request $request): View
 
         // 날짜 범위 필터
         if ($request->filled('date_from')) {
-            $query->where('created_at', '>=', $request->date_from . ' 00:00:00');
+            $query->where('created_at', '>=', $request->date_from.' 00:00:00');
         }
         if ($request->filled('date_to')) {
-            $query->where('created_at', '<=', $request->date_to . ' 23:59:59');
+            $query->where('created_at', '<=', $request->date_to.' 23:59:59');
         }
 
         $alerts = $query->paginate(50)->withQueryString();

app/Http/Controllers/Video/TutorialVideoController.php

@@ -43,7 +43,7 @@ public function upload(Request $request): JsonResponse
             'screenshots.*' => 'required|image|max:10240', // 최대 10MB
         ]);
 
-        $uploadDir = storage_path('app/tutorial_uploads/' . auth()->id() . '/' . time());
+        $uploadDir = storage_path('app/tutorial_uploads/'.auth()->id().'/'.time());
         if (! is_dir($uploadDir)) {
             mkdir($uploadDir, 0755, true);
         }
@@ -52,7 +52,7 @@ public function upload(Request $request): JsonResponse
         foreach ($request->file('screenshots') as $i => $file) {
             $filename = sprintf('screenshot_%02d.%s', $i + 1, $file->getClientOriginalExtension());
             $file->move($uploadDir, $filename);
-            $paths[] = $uploadDir . '/' . $filename;
+            $paths[] = $uploadDir.'/'.$filename;
         }
 
         return response()->json([
@@ -79,7 +79,7 @@ public function analyze(Request $request): JsonResponse
             if (! file_exists($path)) {
                 return response()->json([
                     'success' => false,
-                    'message' => '업로드된 파일을 찾을 수 없습니다: ' . basename($path),
+                    'message' => '업로드된 파일을 찾을 수 없습니다: '.basename($path),
                 ], 400);
             }
         }
@@ -93,7 +93,7 @@ public function analyze(Request $request): JsonResponse
 
             return response()->json([
                 'success' => false,
-                'message' => 'AI 분석 중 오류가 발생했습니다: ' . $e->getMessage(),
+                'message' => 'AI 분석 중 오류가 발생했습니다: '.$e->getMessage(),
             ], 500);
         }
 
@@ -188,7 +188,7 @@ public function download(int $id): BinaryFileResponse|RedirectResponse|JsonRespo
             return response()->json(['message' => '영상 파일을 찾을 수 없습니다.'], 404);
         }
 
-        $filename = 'tutorial_' . ($tutorial->title ? preg_replace('/[^a-zA-Z0-9가-힣_\-.]/', '_', $tutorial->title) : $tutorial->id) . '.mp4';
+        $filename = 'tutorial_'.($tutorial->title ? preg_replace('/[^a-zA-Z0-9가-힣_\-.]/', '_', $tutorial->title) : $tutorial->id).'.mp4';
 
         return response()->download($tutorial->output_path, $filename, [
             'Content-Type' => 'video/mp4',

app/Http/Controllers/Video/Veo3Controller.php

@@ -355,12 +355,12 @@ private function buildYoutubeText(VideoGeneration $video, array $scenario, array
         // 해시태그 생성
         $hashtags = ['#shorts', '#쇼츠'];
         if ($keyword) {
-            $hashtags[] = '#' . str_replace(' ', '', $keyword);
+            $hashtags[] = '#'.str_replace(' ', '', $keyword);
         }
         // 시나리오에서 추가 태그 추출
         $bgmMood = $scenario['bgm_mood'] ?? '';
         if ($bgmMood) {
-            $hashtags[] = '#' . $bgmMood;
+            $hashtags[] = '#'.$bgmMood;
         }
         $hashtags = array_merge($hashtags, ['#건강', '#건강정보', '#헬스']);
 
@@ -373,7 +373,7 @@ private function buildYoutubeText(VideoGeneration $video, array $scenario, array
         foreach ($scenes as $scene) {
             $narration = $scene['narration'] ?? '';
             if ($narration && ($scene['scene_type'] ?? '') !== 'HOOK') {
-                $descLines[] = '- ' . mb_substr($narration, 0, 60);
+                $descLines[] = '- '.mb_substr($narration, 0, 60);
             }
         }
 

app/Http/Middleware/AutoLoginViaRemember.php

@@ -30,16 +30,18 @@ public function handle(Request $request, Closure $next): Response
             $user = Auth::user();
 
             // HQ 테넌트 소속 확인
-            if (!$user->belongsToHQ()) {
+            if (! $user->belongsToHQ()) {
                 Auth::logout();
                 Log::info('[AutoLoginViaRemember] Non-HQ user rejected', ['user_id' => $user->id]);
+
                 return $next($request);
             }
 
             // 활성 상태 확인
-            if (!$user->is_active) {
+            if (! $user->is_active) {
                 Auth::logout();
                 Log::info('[AutoLoginViaRemember] Inactive user rejected', ['user_id' => $user->id]);
+
                 return $next($request);
             }
 

app/Jobs/VideoGenerationJob.php

@@ -3,12 +3,12 @@
 namespace App\Jobs;
 
 use App\Models\VideoGeneration;
+use App\Services\GoogleCloudStorageService;
 use App\Services\Video\BgmService;
 use App\Services\Video\GeminiScriptService;
 use App\Services\Video\TtsService;
 use App\Services\Video\VeoVideoService;
 use App\Services\Video\VideoAssemblyService;
-use App\Services\GoogleCloudStorageService;
 use Illuminate\Bus\Queueable;
 use Illuminate\Contracts\Queue\ShouldQueue;
 use Illuminate\Foundation\Bus\Dispatchable;
@@ -114,7 +114,7 @@ public function handle(
                 $video->updateProgress(
                     VideoGeneration::STATUS_GENERATING_CLIPS,
                     20 + (int) (($sceneNum / count($scenes)) * 10),
-                    "영상 클립 생성 요청 중 ({$sceneNum}/" . count($scenes) . ')'
+                    "영상 클립 생성 요청 중 ({$sceneNum}/".count($scenes).')'
                 );
 
                 $result = $veo->generateClip($prompt, $duration);
@@ -137,7 +137,7 @@ public function handle(
                 $video->updateProgress(
                     VideoGeneration::STATUS_GENERATING_CLIPS,
                     30 + (int) (($sceneNum / count($scenes)) * 40),
-                    "영상 클립 생성 대기 중 ({$sceneNum}/" . count($scenes) . ')'
+                    "영상 클립 생성 대기 중 ({$sceneNum}/".count($scenes).')'
                 );
 
                 $result = $veo->waitAndSave(
@@ -189,7 +189,7 @@ public function handle(
 
             // 성공한 클립이 절반 미만이면 전체 실패
             if (count($clipPaths) < ceil(count($scenes) / 2)) {
-                $video->markFailed('영상 클립 생성 실패 (성공: ' . count($clipPaths) . '/' . count($scenes) . ')');
+                $video->markFailed('영상 클립 생성 실패 (성공: '.count($clipPaths).'/'.count($scenes).')');
 
                 return;
             }
@@ -310,7 +310,7 @@ public function handle(
             // === 완료 ===
             $stepMsg = empty($skippedScenes)
                 ? '완료'
-                : '완료 (장면 ' . implode(',', $skippedScenes) . ' 건너뜀)';
+                : '완료 (장면 '.implode(',', $skippedScenes).' 건너뜀)';
 
             $video->update([
                 'status' => VideoGeneration::STATUS_COMPLETED,
@@ -344,7 +344,7 @@ public function handle(
     public function failed(\Throwable $exception): void
     {
         $video = VideoGeneration::withoutGlobalScopes()->find($this->videoGenerationId);
-        $video?->markFailed('Job 실패: ' . $exception->getMessage());
+        $video?->markFailed('Job 실패: '.$exception->getMessage());
     }
 
     /**
@@ -356,6 +356,6 @@ private function makeSafePrompt(string $prompt): string
         $prompt = preg_replace('/\b(woman|man|girl|boy|person|people|her|his|she|he)\b/i', 'subject', $prompt);
 
         // 안전 키워드 추가
-        return 'Safe for all audiences. Professional stock footage style. ' . $prompt;
+        return 'Safe for all audiences. Professional stock footage style. '.$prompt;
     }
 }

app/Mail/EsignCompletedMail.php

@@ -6,8 +6,8 @@
 use App\Models\ESign\EsignSigner;
 use Illuminate\Bus\Queueable;
 use Illuminate\Mail\Mailable;
-use Illuminate\Mail\Mailables\Content;
 use Illuminate\Mail\Mailables\Address;
+use Illuminate\Mail\Mailables\Content;
 use Illuminate\Mail\Mailables\Envelope;
 use Illuminate\Queue\SerializesModels;
 use Illuminate\Support\Collection;
@@ -32,7 +32,7 @@ public function envelope(): Envelope
 
     public function content(): Content
     {
-        $downloadUrl = config('app.url') . '/esign/sign/' . $this->signer->access_token . '/api/document';
+        $downloadUrl = config('app.url').'/esign/sign/'.$this->signer->access_token.'/api/document';
 
         return new Content(
             html: 'emails.esign.completed',

app/Mail/EsignOtpMail.php

@@ -4,8 +4,8 @@
 
 use Illuminate\Bus\Queueable;
 use Illuminate\Mail\Mailable;
-use Illuminate\Mail\Mailables\Content;
 use Illuminate\Mail\Mailables\Address;
+use Illuminate\Mail\Mailables\Content;
 use Illuminate\Mail\Mailables\Envelope;
 use Illuminate\Queue\SerializesModels;
 

app/Mail/EsignRequestMail.php

@@ -6,8 +6,8 @@
 use App\Models\ESign\EsignSigner;
 use Illuminate\Bus\Queueable;
 use Illuminate\Mail\Mailable;
-use Illuminate\Mail\Mailables\Content;
 use Illuminate\Mail\Mailables\Address;
+use Illuminate\Mail\Mailables\Content;
 use Illuminate\Mail\Mailables\Envelope;
 use Illuminate\Queue\SerializesModels;
 
@@ -33,7 +33,7 @@ public function envelope(): Envelope
 
     public function content(): Content
     {
-        $signUrl = config('app.url') . '/esign/sign/' . $this->signer->access_token;
+        $signUrl = config('app.url').'/esign/sign/'.$this->signer->access_token;
 
         return new Content(
             html: 'emails.esign.request',

app/Models/Barobill/AccountCode.php

@@ -2,9 +2,9 @@
 
 namespace App\Models\Barobill;
 
+use App\Models\Tenants\Tenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
-use App\Models\Tenants\Tenant;
 
 /**
  * 계정과목 모델

app/Models/Barobill/BankSyncStatus.php

@@ -2,9 +2,9 @@
 
 namespace App\Models\Barobill;
 
+use App\Models\Tenants\Tenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
-use App\Models\Tenants\Tenant;
 
 /**
  * 바로빌 계좌 거래 동기화 상태 모델

app/Models/Barobill/BankTransactionSplit.php

@@ -2,9 +2,9 @@
 
 namespace App\Models\Barobill;
 
+use App\Models\Tenants\Tenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
-use App\Models\Tenants\Tenant;
 
 /**
  * 계좌 입출금 거래 분개 모델
@@ -62,7 +62,7 @@ public static function getByDateRange(int $tenantId, string $startDate, string $
         $grouped = [];
         foreach ($splits as $split) {
             $key = $split->original_unique_key;
-            if (!isset($grouped[$key])) {
+            if (! isset($grouped[$key])) {
                 $grouped[$key] = [];
             }
             $grouped[$key][] = $split;

app/Models/Barobill/BarobillConfig.php

@@ -102,6 +102,6 @@ public function getMaskedCertKeyAttribute(): string
             return $this->cert_key;
         }
 
-        return substr($this->cert_key, 0, 8) . str_repeat('*', 8) . '...';
+        return substr($this->cert_key, 0, 8).str_repeat('*', 8).'...';
     }
 }

app/Models/Barobill/BarobillMember.php

@@ -60,8 +60,9 @@ public function getFormattedBizNoAttribute(): string
     {
         $bizNo = preg_replace('/[^0-9]/', '', $this->biz_no);
         if (strlen($bizNo) === 10) {
-            return substr($bizNo, 0, 3) . '-' . substr($bizNo, 3, 2) . '-' . substr($bizNo, 5);
+            return substr($bizNo, 0, 3).'-'.substr($bizNo, 3, 2).'-'.substr($bizNo, 5);
         }
+
         return $this->biz_no;
     }
 

app/Models/Barobill/BarobillPricingPolicy.php

@@ -50,7 +50,9 @@ class BarobillPricingPolicy extends Model
      * 서비스 유형 상수
      */
     public const TYPE_CARD = 'card';
+
     public const TYPE_TAX_INVOICE = 'tax_invoice';
+
     public const TYPE_BANK_ACCOUNT = 'bank_account';
 
     /**

app/Models/Barobill/BarobillSetting.php

@@ -60,10 +60,19 @@ public function tenant(): BelongsTo
     public function getActiveServicesAttribute(): array
     {
         $services = [];
-        if ($this->use_tax_invoice) $services[] = 'tax_invoice';
+        if ($this->use_tax_invoice) {
-        if ($this->use_bank_account) $services[] = 'bank_account';
+            $services[] = 'tax_invoice';
-        if ($this->use_card_usage) $services[] = 'card_usage';
+        }
-        if ($this->use_hometax) $services[] = 'hometax';
+        if ($this->use_bank_account) {
+            $services[] = 'bank_account';
+        }
+        if ($this->use_card_usage) {
+            $services[] = 'card_usage';
+        }
+        if ($this->use_hometax) {
+            $services[] = 'hometax';
+        }
+
         return $services;
     }
 }

app/Models/Barobill/BarobillSubscription.php

@@ -74,12 +74,13 @@ public function getServiceTypeLabelAttribute(): string
      */
     public function getStatusLabelAttribute(): string
     {
-        if (!$this->is_active) {
+        if (! $this->is_active) {
             return '비활성';
         }
         if ($this->ended_at && $this->ended_at->isPast()) {
             return '종료';
         }
+
         return '구독중';
     }
 
@@ -88,12 +89,13 @@ public function getStatusLabelAttribute(): string
      */
     public function getStatusColorAttribute(): string
     {
-        if (!$this->is_active) {
+        if (! $this->is_active) {
             return 'bg-gray-100 text-gray-800';
         }
         if ($this->ended_at && $this->ended_at->isPast()) {
             return 'bg-red-100 text-red-800';
         }
+
         return 'bg-green-100 text-green-800';
     }
 

app/Models/Barobill/CardTransaction.php

@@ -2,9 +2,9 @@
 
 namespace App\Models\Barobill;
 
+use App\Models\Tenants\Tenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
-use App\Models\Tenants\Tenant;
 
 /**
  * 바로빌 카드 사용내역 모델
@@ -103,6 +103,6 @@ public static function getByDateRange(int $tenantId, string $startDate, string $
             $query->where('card_num', $cardNum);
         }
 
-        return $query->get()->keyBy(fn($item) => $item->unique_key);
+        return $query->get()->keyBy(fn ($item) => $item->unique_key);
     }
 }

app/Models/Barobill/CardTransactionSplit.php

@@ -2,9 +2,9 @@
 
 namespace App\Models\Barobill;
 
+use App\Models\Tenants\Tenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
-use App\Models\Tenants\Tenant;
 
 /**
  * 카드 거래 분개 모델
@@ -67,7 +67,7 @@ public static function getByDateRange(int $tenantId, string $startDate, string $
         $grouped = [];
         foreach ($splits as $split) {
             $key = $split->original_unique_key;
-            if (!isset($grouped[$key])) {
+            if (! isset($grouped[$key])) {
                 $grouped[$key] = [];
             }
             $grouped[$key][] = $split;

app/Models/Barobill/HometaxInvoice.php

@@ -99,15 +99,19 @@ class HometaxInvoice extends Model
 
     // 과세유형 상수
     public const TAX_TYPE_TAXABLE = 1;      // 과세
+
     public const TAX_TYPE_ZERO_RATE = 2;    // 영세
+
     public const TAX_TYPE_EXEMPT = 3;       // 면세
 
     // 영수/청구 상수
     public const PURPOSE_TYPE_RECEIPT = 1;  // 영수
+
     public const PURPOSE_TYPE_CLAIM = 2;    // 청구
 
     // 발급유형 상수
     public const ISSUE_TYPE_NORMAL = 1;     // 정발행
+
     public const ISSUE_TYPE_REVERSE = 2;    // 역발행
 
     /**
@@ -147,7 +151,7 @@ public function scopePurchase($query)
      */
     public function scopePeriod($query, string $startDate, string $endDate, string $dateType = 'write')
     {
-        $column = match($dateType) {
+        $column = match ($dateType) {
             'issue' => 'issue_date',
             'send' => 'send_date',
             default => 'write_date',
@@ -184,7 +188,7 @@ public function scopeSearchCorp($query, string $keyword, string $invoiceType = '
      */
     public function getTaxTypeNameAttribute(): string
     {
-        return match($this->tax_type) {
+        return match ($this->tax_type) {
             self::TAX_TYPE_TAXABLE => '과세',
             self::TAX_TYPE_ZERO_RATE => '영세',
             self::TAX_TYPE_EXEMPT => '면세',
@@ -197,7 +201,7 @@ public function getTaxTypeNameAttribute(): string
      */
     public function getPurposeTypeNameAttribute(): string
     {
-        return match($this->purpose_type) {
+        return match ($this->purpose_type) {
             self::PURPOSE_TYPE_RECEIPT => '영수',
             self::PURPOSE_TYPE_CLAIM => '청구',
             default => '-',
@@ -209,7 +213,7 @@ public function getPurposeTypeNameAttribute(): string
      */
     public function getIssueTypeNameAttribute(): string
     {
-        return match($this->issue_type) {
+        return match ($this->issue_type) {
             self::ISSUE_TYPE_NORMAL => '정발급',
             self::ISSUE_TYPE_REVERSE => '역발급',
             default => '-',
@@ -247,17 +251,17 @@ public static function fromApiData(array $apiData, int $tenantId, string $invoic
     {
         // 작성일자 파싱
         $writeDate = null;
-        if (!empty($apiData['writeDate']) && strlen($apiData['writeDate']) >= 8) {
+        if (! empty($apiData['writeDate']) && strlen($apiData['writeDate']) >= 8) {
-            $writeDate = substr($apiData['writeDate'], 0, 4) . '-' .
+            $writeDate = substr($apiData['writeDate'], 0, 4).'-'.
-                         substr($apiData['writeDate'], 4, 2) . '-' .
+                         substr($apiData['writeDate'], 4, 2).'-'.
                          substr($apiData['writeDate'], 6, 2);
         }
 
         // 발급일자 파싱
         $issueDate = null;
-        if (!empty($apiData['issueDT']) && strlen($apiData['issueDT']) >= 8) {
+        if (! empty($apiData['issueDT']) && strlen($apiData['issueDT']) >= 8) {
-            $issueDate = substr($apiData['issueDT'], 0, 4) . '-' .
+            $issueDate = substr($apiData['issueDT'], 0, 4).'-'.
-                         substr($apiData['issueDT'], 4, 2) . '-' .
+                         substr($apiData['issueDT'], 4, 2).'-'.
                          substr($apiData['issueDT'], 6, 2);
         }
 
@@ -273,11 +277,11 @@ public static function fromApiData(array $apiData, int $tenantId, string $invoic
             'invoicee_corp_num' => $apiData['invoiceeCorpNum'] ?? '',
             'invoicee_corp_name' => $apiData['invoiceeCorpName'] ?? '',
             'invoicee_ceo_name' => $apiData['invoiceeCEOName'] ?? null,
-            'supply_amount' => (int)($apiData['supplyAmount'] ?? 0),
+            'supply_amount' => (int) ($apiData['supplyAmount'] ?? 0),
-            'tax_amount' => (int)($apiData['taxAmount'] ?? 0),
+            'tax_amount' => (int) ($apiData['taxAmount'] ?? 0),
-            'total_amount' => (int)($apiData['totalAmount'] ?? 0),
+            'total_amount' => (int) ($apiData['totalAmount'] ?? 0),
-            'tax_type' => (int)($apiData['taxType'] ?? 1),
+            'tax_type' => (int) ($apiData['taxType'] ?? 1),
-            'purpose_type' => (int)($apiData['purposeType'] ?? 1),
+            'purpose_type' => (int) ($apiData['purposeType'] ?? 1),
             'issue_type' => 1, // 기본값: 정발행
             'item_name' => $apiData['itemName'] ?? null,
             'remark' => $apiData['remark'] ?? null,

app/Models/Barobill/HometaxInvoiceJournal.php

@@ -2,9 +2,9 @@
 
 namespace App\Models\Barobill;
 
+use App\Models\Tenants\Tenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
-use App\Models\Tenants\Tenant;
 
 /**
  * 홈택스 세금계산서 분개 모델
@@ -72,15 +72,15 @@ public static function saveJournals(int $tenantId, int $invoiceId, array $invoic
                 'dc_type' => $line['dc_type'],
                 'account_code' => $line['account_code'],
                 'account_name' => $line['account_name'],
-                'debit_amount' => (int)($line['debit_amount'] ?? 0),
+                'debit_amount' => (int) ($line['debit_amount'] ?? 0),
-                'credit_amount' => (int)($line['credit_amount'] ?? 0),
+                'credit_amount' => (int) ($line['credit_amount'] ?? 0),
                 'description' => $line['description'] ?? '',
                 'sort_order' => $index,
                 'invoice_type' => $invoiceData['invoice_type'] ?? '',
                 'write_date' => $invoiceData['write_date'] ?? null,
-                'supply_amount' => (int)($invoiceData['supply_amount'] ?? 0),
+                'supply_amount' => (int) ($invoiceData['supply_amount'] ?? 0),
-                'tax_amount' => (int)($invoiceData['tax_amount'] ?? 0),
+                'tax_amount' => (int) ($invoiceData['tax_amount'] ?? 0),
-                'total_amount' => (int)($invoiceData['total_amount'] ?? 0),
+                'total_amount' => (int) ($invoiceData['total_amount'] ?? 0),
                 'trading_partner_name' => $invoiceData['trading_partner_name'] ?? '',
             ]);
         }

app/Models/Coocon/CooconConfig.php

@@ -102,6 +102,6 @@ public function getMaskedApiKeyAttribute(): string
             return $this->api_key;
         }
 
-        return substr($this->api_key, 0, 8) . str_repeat('*', 8) . '...';
+        return substr($this->api_key, 0, 8).str_repeat('*', 8).'...';
     }
 }

app/Models/Credit/CreditInquiry.php

@@ -87,7 +87,7 @@ protected static function boot()
      */
     public static function generateInquiryKey(): string
     {
-        return date('Ymd') . Str::upper(Str::random(24));
+        return date('Ymd').Str::upper(Str::random(24));
     }
 
     /**
@@ -126,8 +126,9 @@ public function getFormattedCompanyKeyAttribute(): string
     {
         $key = $this->company_key;
         if (strlen($key) === 10) {
-            return substr($key, 0, 3) . '-' . substr($key, 3, 2) . '-' . substr($key, 5);
+            return substr($key, 0, 3).'-'.substr($key, 3, 2).'-'.substr($key, 5);
         }
+
         return $key;
     }
 
@@ -199,10 +200,10 @@ public static function createFromApiResponse(
         $businessType = $companyInfoData['bizcnd'] ?? $companyInfoData['indutyNm'] ?? null;
         $businessItem = $companyInfoData['bizitm'] ?? $companyInfoData['indutyDetailNm'] ?? null;
         $establishmentDate = null;
-        if (!empty($companyInfoData['estbDt']) || !empty($companyInfoData['estbDate'])) {
+        if (! empty($companyInfoData['estbDt']) || ! empty($companyInfoData['estbDate'])) {
             $estbDt = $companyInfoData['estbDt'] ?? $companyInfoData['estbDate'];
             if (strlen($estbDt) === 8) {
-                $establishmentDate = substr($estbDt, 0, 4) . '-' . substr($estbDt, 4, 2) . '-' . substr($estbDt, 6, 2);
+                $establishmentDate = substr($estbDt, 0, 4).'-'.substr($estbDt, 4, 2).'-'.substr($estbDt, 6, 2);
             }
         }
 
@@ -216,8 +217,8 @@ public static function createFromApiResponse(
             $ntsStatus = $ntsData['b_stt'] ?? null;
             $ntsStatusCode = $ntsData['b_stt_cd'] ?? null;
             $ntsTaxType = $ntsData['tax_type'] ?? null;
-            if (!empty($ntsData['end_dt']) && strlen($ntsData['end_dt']) === 8) {
+            if (! empty($ntsData['end_dt']) && strlen($ntsData['end_dt']) === 8) {
-                $ntsClosureDate = substr($ntsData['end_dt'], 0, 4) . '-' . substr($ntsData['end_dt'], 4, 2) . '-' . substr($ntsData['end_dt'], 6, 2);
+                $ntsClosureDate = substr($ntsData['end_dt'], 0, 4).'-'.substr($ntsData['end_dt'], 4, 2).'-'.substr($ntsData['end_dt'], 6, 2);
             }
         }
 
@@ -230,7 +231,7 @@ public static function createFromApiResponse(
             if (isset($apiResult[$key]['success']) && $apiResult[$key]['success']) {
                 $successCount++;
             } else {
-                $errors[] = $key . ': ' . ($apiResult[$key]['error'] ?? 'Unknown error');
+                $errors[] = $key.': '.($apiResult[$key]['error'] ?? 'Unknown error');
             }
         }
 

app/Models/DocumentTemplate.php

@@ -10,7 +10,7 @@
 
 class DocumentTemplate extends Model
 {
-    use HasFactory, BelongsToTenant, SoftDeletes;
+    use BelongsToTenant, HasFactory, SoftDeletes;
 
     protected $fillable = [
         'tenant_id',

app/Models/ESign/EsignContract.php

@@ -3,7 +3,6 @@
 namespace App\Models\ESign;
 
 use Illuminate\Database\Eloquent\Model;
-use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\Relations\HasMany;
 use Illuminate\Database\Eloquent\SoftDeletes;
 

app/Models/ESign/EsignFieldTemplate.php

@@ -3,8 +3,8 @@
 namespace App\Models\ESign;
 
 use Illuminate\Database\Eloquent\Model;
-use Illuminate\Database\Eloquent\Relations\HasMany;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
 
 class EsignFieldTemplate extends Model
 {

app/Models/Finance/BankAccount.php

@@ -86,14 +86,14 @@ public function getFormattedBalanceAttribute(): string
         $amount = abs($this->balance);
 
         if ($amount >= 100000000) {
-            return number_format($amount / 100000000, 1) . '억원';
+            return number_format($amount / 100000000, 1).'억원';
         } elseif ($amount >= 10000000) {
-            return number_format($amount / 10000000, 0) . '천만원';
+            return number_format($amount / 10000000, 0).'천만원';
         } elseif ($amount >= 10000) {
-            return number_format($amount / 10000, 0) . '만원';
+            return number_format($amount / 10000, 0).'만원';
         }
 
-        return number_format($amount) . '원';
+        return number_format($amount).'원';
     }
 
     /**
@@ -106,7 +106,7 @@ public function getMaskedAccountNumberAttribute(): string
             return $number;
         }
 
-        return substr($number, 0, 3) . '-***-' . substr($number, -4);
+        return substr($number, 0, 3).'-***-'.substr($number, -4);
     }
 
     // ============================================================

app/Models/Finance/BankTransaction.php

@@ -18,7 +18,9 @@ class BankTransaction extends Model
 
     // 거래 유형 상수
     public const TYPE_DEPOSIT = 'deposit';       // 입금
+
     public const TYPE_WITHDRAWAL = 'withdrawal'; // 출금
+
     public const TYPE_TRANSFER = 'transfer';     // 이체
 
     protected $fillable = [
@@ -106,7 +108,8 @@ public function getIsWithdrawalAttribute(): bool
     public function getFormattedAmountAttribute(): string
     {
         $prefix = $this->is_deposit ? '+' : '-';
-        return $prefix . number_format(abs($this->amount)) . '원';
+
+        return $prefix.number_format(abs($this->amount)).'원';
     }
 
     /**
@@ -114,7 +117,7 @@ public function getFormattedAmountAttribute(): string
      */
     public function getFormattedBalanceAfterAttribute(): string
     {
-        return number_format($this->balance_after) . '원';
+        return number_format($this->balance_after).'원';
     }
 
     /**

app/Models/Finance/ConsultingFee.php

@@ -1,4 +1,5 @@
 <?php
+
 namespace App\Models\Finance;
 
 use Illuminate\Database\Eloquent\Model;

app/Models/Finance/Customer.php

@@ -1,4 +1,5 @@
 <?php
+
 namespace App\Models\Finance;
 
 use Illuminate\Database\Eloquent\Model;

app/Models/Finance/CustomerSettlement.php

@@ -1,4 +1,5 @@
 <?php
+
 namespace App\Models\Finance;
 
 use Illuminate\Database\Eloquent\Model;

app/Models/Finance/Expense.php

@@ -1,4 +1,5 @@
 <?php
+
 namespace App\Models\Finance;
 
 use Illuminate\Database\Eloquent\Model;

app/Models/Finance/FundSchedule.php

@@ -18,17 +18,23 @@ class FundSchedule extends Model
 
     // 일정 유형 상수
     public const TYPE_INCOME = 'income';
+
     public const TYPE_EXPENSE = 'expense';
 
     // 상태 상수
     public const STATUS_PENDING = 'pending';
+
     public const STATUS_COMPLETED = 'completed';
+
     public const STATUS_CANCELLED = 'cancelled';
 
     // 반복 규칙 상수
     public const RECURRENCE_DAILY = 'daily';
+
     public const RECURRENCE_WEEKLY = 'weekly';
+
     public const RECURRENCE_MONTHLY = 'monthly';
+
     public const RECURRENCE_YEARLY = 'yearly';
 
     protected $fillable = [
@@ -102,14 +108,14 @@ public function getFormattedAmountAttribute(): string
         $amount = abs($this->amount);
 
         if ($amount >= 100000000) {
-            return number_format($amount / 100000000, 1) . '억원';
+            return number_format($amount / 100000000, 1).'억원';
         } elseif ($amount >= 10000000) {
-            return number_format($amount / 10000000, 1) . '천만원';
+            return number_format($amount / 10000000, 1).'천만원';
         } elseif ($amount >= 10000) {
-            return number_format($amount / 10000, 0) . '만원';
+            return number_format($amount / 10000, 0).'만원';
         }
 
-        return number_format($amount) . '원';
+        return number_format($amount).'원';
     }
 
     /**

app/Models/Finance/Income.php

@@ -1,4 +1,5 @@
 <?php
+
 namespace App\Models\Finance;
 
 use Illuminate\Database\Eloquent\Model;

app/Models/Finance/Purchase.php

@@ -1,4 +1,5 @@
 <?php
+
 namespace App\Models\Finance;
 
 use Illuminate\Database\Eloquent\Model;

app/Models/Finance/SalesRecord.php

@@ -1,4 +1,5 @@
 <?php
+
 namespace App\Models\Finance;
 
 use Illuminate\Database\Eloquent\Model;

app/Models/Finance/Subscription.php

@@ -1,4 +1,5 @@
 <?php
+
 namespace App\Models\Finance;
 
 use Illuminate\Database\Eloquent\Model;

app/Models/Items/Item.php

@@ -29,12 +29,17 @@ class Item extends Model
 
     // 유형 상수
     const TYPE_FG = 'FG';  // 완제품
+
     const TYPE_PT = 'PT';  // 부품
+
     const TYPE_SM = 'SM';  // 부자재
+
     const TYPE_RM = 'RM';  // 원자재
+
     const TYPE_CS = 'CS';  // 소모품
 
     const PRODUCT_TYPES = ['FG', 'PT'];
+
     const MATERIAL_TYPES = ['SM', 'RM', 'CS'];
 
     // ── 관계 ──
@@ -73,7 +78,10 @@ public function scopeActive($query)
 
     public function scopeSearch($query, ?string $search)
     {
-        if (!$search) return $query;
+        if (! $search) {
+            return $query;
+        }
+
         return $query->where(function ($q) use ($search) {
             $q->where('code', 'like', "%{$search}%")
                 ->orWhere('name', 'like', "%{$search}%");

app/Models/Juil/ConstructionSitePhotoRow.php

@@ -37,7 +37,7 @@ public function constructionSitePhoto(): BelongsTo
 
     public function hasPhoto(string $type): bool
     {
-        return !empty($this->{$type . '_photo_path'});
+        return ! empty($this->{$type.'_photo_path'});
     }
 
     public function getPhotoCount(): int

app/Models/Juil/MeetingMinute.php

@@ -16,9 +16,13 @@ class MeetingMinute extends Model
     protected $table = 'meeting_minutes';
 
     const STATUS_DRAFT = 'DRAFT';
+
     const STATUS_RECORDING = 'RECORDING';
+
     const STATUS_PROCESSING = 'PROCESSING';
+
     const STATUS_COMPLETED = 'COMPLETED';
+
     const STATUS_FAILED = 'FAILED';
 
     protected $fillable = [

app/Models/NumberingRule.php

@@ -30,9 +30,13 @@ class NumberingRule extends Model
     // SoftDeletes 없음 (DB에 deleted_at 컬럼 없음) → Hard Delete
 
     const DOC_QUOTE = 'quote';
+
     const DOC_ORDER = 'order';
+
     const DOC_SALE = 'sale';
+
     const DOC_WORK_ORDER = 'work_order';
+
     const DOC_MATERIAL_RECEIPT = 'material_receipt';
 
     public static function documentTypes(): array
@@ -68,8 +72,8 @@ public function getPreviewAttribute(): string
                 'static' => $segment['value'] ?? '',
                 'separator' => $segment['value'] ?? '',
                 'date' => now()->format($segment['format'] ?? 'ymd'),
-                'param' => $segment['default'] ?? '{' . ($segment['key'] ?? '?') . '}',
+                'param' => $segment['default'] ?? '{'.($segment['key'] ?? '?').'}',
-                'mapping' => $segment['default'] ?? '{' . ($segment['key'] ?? '?') . '}',
+                'mapping' => $segment['default'] ?? '{'.($segment['key'] ?? '?').'}',
                 'sequence' => str_pad('1', $this->sequence_padding, '0', STR_PAD_LEFT),
                 default => '',
             };

app/Models/PushDeviceToken.php

@@ -61,17 +61,17 @@ public function getParsedOsVersionAttribute(): ?string
 
         // Android 버전 추출
         if (preg_match('/Android\s+([\d.]+)/', $this->device_name, $matches)) {
-            return 'Android ' . $matches[1];
+            return 'Android '.$matches[1];
         }
 
         // iOS 버전 추출
         if (preg_match('/iPhone\s+OS\s+([\d_]+)/', $this->device_name, $matches)) {
-            return 'iOS ' . str_replace('_', '.', $matches[1]);
+            return 'iOS '.str_replace('_', '.', $matches[1]);
         }
 
         // iPad 버전 추출
         if (preg_match('/CPU\s+OS\s+([\d_]+)/', $this->device_name, $matches)) {
-            return 'iOS ' . str_replace('_', '.', $matches[1]);
+            return 'iOS '.str_replace('_', '.', $matches[1]);
         }
 
         return null;
@@ -94,6 +94,7 @@ private function parseUserAgent(string $userAgent): string
             if (($pos = strpos($model, ' Build')) !== false) {
                 $model = substr($model, 0, $pos);
             }
+
             return $model ?: 'Android Device';
         }
 

app/Models/Sales/SalesCommission.php

@@ -51,14 +51,18 @@ class SalesCommission extends Model
      * 상태 상수
      */
     const STATUS_PENDING = 'pending';
+
     const STATUS_APPROVED = 'approved';
+
     const STATUS_PAID = 'paid';
+
     const STATUS_CANCELLED = 'cancelled';
 
     /**
      * 입금 구분 상수
      */
     const PAYMENT_DEPOSIT = 'deposit';
+
     const PAYMENT_BALANCE = 'balance';
 
     /**
@@ -361,7 +365,7 @@ public function recordFirstPayment(?Carbon $paymentDate = null): bool
      */
     public function recordFirstPartnerPaid(?Carbon $paidDate = null): bool
     {
-        if (!$this->first_payment_at) {
+        if (! $this->first_payment_at) {
             return false; // 1차 납입이 먼저 완료되어야 함
         }
 
@@ -385,7 +389,7 @@ public function recordSecondPayment(?Carbon $paymentDate = null): bool
      */
     public function recordSecondPartnerPaid(?Carbon $paidDate = null): bool
     {
-        if (!$this->second_payment_at) {
+        if (! $this->second_payment_at) {
             return false; // 2차 납입이 먼저 완료되어야 함
         }
 
@@ -409,7 +413,7 @@ public function recordFirstSubscription(?Carbon $subscriptionDate = null): bool
      */
     public function recordManagerPaid(?Carbon $paidDate = null): bool
     {
-        if (!$this->first_subscription_at) {
+        if (! $this->first_subscription_at) {
             return false; // 첫 구독료 입금이 먼저 완료되어야 함
         }
 
@@ -423,9 +427,10 @@ public function recordManagerPaid(?Carbon $paidDate = null): bool
      */
     public function getFirstPartnerScheduledDateAttribute(): ?Carbon
     {
-        if (!$this->first_payment_at) {
+        if (! $this->first_payment_at) {
             return null;
         }
+
         return Carbon::parse($this->first_payment_at)->addMonth()->day(10);
     }
 
@@ -434,9 +439,10 @@ public function getFirstPartnerScheduledDateAttribute(): ?Carbon
      */
     public function getSecondPartnerScheduledDateAttribute(): ?Carbon
     {
-        if (!$this->second_payment_at) {
+        if (! $this->second_payment_at) {
             return null;
         }
+
         return Carbon::parse($this->second_payment_at)->addMonth()->day(10);
     }
 
@@ -445,9 +451,10 @@ public function getSecondPartnerScheduledDateAttribute(): ?Carbon
      */
     public function getManagerScheduledDateAttribute(): ?Carbon
     {
-        if (!$this->first_subscription_at) {
+        if (! $this->first_subscription_at) {
             return null;
         }
+
         return Carbon::parse($this->first_subscription_at)->addMonth()->day(10);
     }
 
@@ -480,7 +487,7 @@ public function isManagerPaid(): bool
      */
     public function recordFirstReferrerPaid(?Carbon $paidDate = null): bool
     {
-        if (!$this->referrer_partner_id) {
+        if (! $this->referrer_partner_id) {
             return false;
         }
 
@@ -494,7 +501,7 @@ public function recordFirstReferrerPaid(?Carbon $paidDate = null): bool
      */
     public function recordSecondReferrerPaid(?Carbon $paidDate = null): bool
     {
-        if (!$this->referrer_partner_id) {
+        if (! $this->referrer_partner_id) {
             return false;
         }
 

app/Models/Sales/SalesConsultation.php

@@ -2,7 +2,6 @@
 
 namespace App\Models\Sales;
 
-use App\Models\Sales\TenantProspect;
 use App\Models\Tenants\Tenant;
 use App\Models\User;
 use Illuminate\Database\Eloquent\Model;
@@ -61,7 +60,9 @@ class SalesConsultation extends Model
      * 상담 유형 상수
      */
     const TYPE_TEXT = 'text';
+
     const TYPE_AUDIO = 'audio';
+
     const TYPE_FILE = 'file';
 
     /**
@@ -185,7 +186,7 @@ public function deleteWithFile(): bool
      */
     public function getFormattedDurationAttribute(): ?string
     {
-        if (!$this->duration) {
+        if (! $this->duration) {
             return null;
         }
 
@@ -200,16 +201,16 @@ public function getFormattedDurationAttribute(): ?string
      */
     public function getFormattedFileSizeAttribute(): ?string
     {
-        if (!$this->file_size) {
+        if (! $this->file_size) {
             return null;
         }
 
         if ($this->file_size < 1024) {
-            return $this->file_size . ' B';
+            return $this->file_size.' B';
         } elseif ($this->file_size < 1024 * 1024) {
-            return round($this->file_size / 1024, 1) . ' KB';
+            return round($this->file_size / 1024, 1).' KB';
         } else {
-            return round($this->file_size / (1024 * 1024), 1) . ' MB';
+            return round($this->file_size / (1024 * 1024), 1).' MB';
         }
     }
 

app/Models/Sales/SalesManagerDocument.php

@@ -76,14 +76,14 @@ public function getFormattedSizeAttribute(): string
         $bytes = $this->file_size;
 
         if ($bytes >= 1073741824) {
-            return number_format($bytes / 1073741824, 2) . ' GB';
+            return number_format($bytes / 1073741824, 2).' GB';
         } elseif ($bytes >= 1048576) {
-            return number_format($bytes / 1048576, 2) . ' MB';
+            return number_format($bytes / 1048576, 2).' MB';
         } elseif ($bytes >= 1024) {
-            return number_format($bytes / 1024, 2) . ' KB';
+            return number_format($bytes / 1024, 2).' KB';
         }
 
-        return $bytes . ' bytes';
+        return $bytes.' bytes';
     }
 
     /**
@@ -123,7 +123,7 @@ public function existsInStorage(): bool
      */
     public function getUrl(): ?string
     {
-        if (!$this->existsInStorage()) {
+        if (! $this->existsInStorage()) {
             return null;
         }
 
@@ -135,7 +135,7 @@ public function getUrl(): ?string
      */
     public function download()
     {
-        if (!$this->existsInStorage()) {
+        if (! $this->existsInStorage()) {
             abort(404, '파일을 찾을 수 없습니다.');
         }
 

app/Models/Sales/SalesPartner.php

@@ -2,7 +2,6 @@
 
 namespace App\Models\Sales;
 
-use App\Models\Sales\SalesCommission;
 use App\Models\User;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
@@ -132,7 +131,7 @@ public static function generatePartnerCode(): string
 
         $sequence = $lastPartner ? (int) substr($lastPartner->partner_code, -4) + 1 : 1;
 
-        return $prefix . $year . str_pad($sequence, 4, '0', STR_PAD_LEFT);
+        return $prefix.$year.str_pad($sequence, 4, '0', STR_PAD_LEFT);
     }
 
     /**