refactor:고객사정산 탭 재설계 (실 테넌트 데이터 기반)

- customerTab() 메서드: SalesTenantManagement 기반 쿼리로 재작성
- getCustomerStats() private 메서드 추가 (총개발비/수금완료/미수금/개발진행/구독전환)
- customer-tab.blade.php: Alpine.js CRUD → 순수 Blade 테이블로 전체 교체
- index.blade.php: 미사용 customerSettlementManager() Alpine 함수 제거
- 필터: 검색/개발상태/수금상태/담당파트너 4종
- 테이블: 고객사/파트너/매니저/개발비/1차/2차/구독료/개발상태 8열

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

app/Http/Controllers/Finance/SettlementController.php

@@ -4,7 +4,9 @@
 
 use App\Http\Controllers\Controller;
 use App\Models\Sales\SalesCommission;
+use App\Models\Sales\SalesContractProduct;
 use App\Models\Sales\SalesPartner;
+use App\Models\Sales\SalesTenantManagement;
 use App\Services\SalesCommissionService;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
@@ -169,7 +171,91 @@ public function consultingTab(Request $request): View
      */
     public function customerTab(Request $request): View
     {
-        return view('finance.settlement.partials.customer-tab');
+        $query = SalesTenantManagement::with([
+            'tenant',
+            'tenantProspect',
+            'salesPartner.user',
+            'manager',
+            'commissions',
+        ])->where('hq_status', '!=', SalesTenantManagement::HQ_STATUS_PENDING);
+
+        // 필터: 검색 (회사명)
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->whereHas('tenant', fn ($tq) => $tq->where('company_name', 'like', "%{$search}%"))
+                  ->orWhereHas('tenantProspect', fn ($pq) => $pq->where('company_name', 'like', "%{$search}%"));
+            });
+        }
+
+        // 필터: 개발 상태
+        if ($hqStatus = $request->input('hq_status')) {
+            $query->where('hq_status', $hqStatus);
+        }
+
+        // 필터: 담당 파트너
+        if ($partnerId = $request->input('partner_id')) {
+            $query->where('sales_partner_id', $partnerId);
+        }
+
+        // 필터: 수금 상태
+        $paymentStatus = $request->input('payment_status');
+
+        $managements = $query->orderByDesc('id')->paginate(20)->withQueryString();
+
+        // 수금 상태 필터 (컬렉션 레벨)
+        if ($paymentStatus) {
+            $managements->setCollection(
+                $managements->getCollection()->filter(function ($mgmt) use ($paymentStatus) {
+                    $depositPaid = $mgmt->deposit_status === 'paid';
+                    $balancePaid = $mgmt->balance_status === 'paid';
+                    return match ($paymentStatus) {
+                        'fully_paid' => $depositPaid && $balancePaid,
+                        'partial' => ($depositPaid || $balancePaid) && !($depositPaid && $balancePaid),
+                        'unpaid' => !$depositPaid && !$balancePaid,
+                        default => true,
+                    };
+                })
+            );
+        }
+
+        // 구독료 일괄 조회 (N+1 방지)
+        $tenantIds = $managements->getCollection()
+            ->pluck('tenant_id')
+            ->filter()
+            ->unique()
+            ->values()
+            ->toArray();
+
+        $subscriptionFees = [];
+        if (!empty($tenantIds)) {
+            $subscriptionFees = SalesContractProduct::whereIn('tenant_id', $tenantIds)
+                ->selectRaw('tenant_id, SUM(subscription_fee) as total_subscription_fee')
+                ->groupBy('tenant_id')
+                ->pluck('total_subscription_fee', 'tenant_id')
+                ->toArray();
+        }
+
+        // 파트너 목록 (필터용)
+        $partners = SalesPartner::with('user')
+            ->active()
+            ->orderBy('partner_code')
+            ->get();
+
+        // hqStatusLabels에서 pending 제외
+        $hqStatusLabels = collect(SalesTenantManagement::$hqStatusLabels)
+            ->except(SalesTenantManagement::HQ_STATUS_PENDING)
+            ->toArray();
+
+        // 통계 카드
+        $customerStats = $this->getCustomerStats();
+
+        return view('finance.settlement.partials.customer-tab', compact(
+            'managements',
+            'subscriptionFees',
+            'partners',
+            'hqStatusLabels',
+            'customerStats',
+        ));
     }
 
     /**
@@ -317,6 +403,48 @@ public function paymentStats(Request $request): View|Response
         ));
     }
 
+    /**
+     * 고객사정산 통계 데이터
+     */
+    private function getCustomerStats(): array
+    {
+        $baseQuery = SalesTenantManagement::where('hq_status', '!=', SalesTenantManagement::HQ_STATUS_PENDING);
+
+        // 총 개발비
+        $totalFee = (clone $baseQuery)->sum('total_registration_fee');
+        $totalCount = (clone $baseQuery)->count();
+
+        // 수금완료 (deposit + balance 모두 paid인 건의 합계)
+        $collectedAmount = (clone $baseQuery)
+            ->where('deposit_status', 'paid')
+            ->sum('deposit_amount')
+            + (clone $baseQuery)
+            ->where('balance_status', 'paid')
+            ->sum('balance_amount');
+
+        // 미수금
+        $uncollectedAmount = $totalFee - $collectedAmount;
+
+        // 개발 진행 중 (handover 제외)
+        $inProgressCount = (clone $baseQuery)
+            ->where('hq_status', '!=', SalesTenantManagement::HQ_STATUS_HANDOVER)
+            ->count();
+
+        // 구독 전환 (handover + tenant active)
+        $subscriptionCount = SalesTenantManagement::where('hq_status', SalesTenantManagement::HQ_STATUS_HANDOVER)
+            ->whereHas('tenant', fn ($q) => $q->whereNull('deleted_at'))
+            ->count();
+
+        return [
+            'total_fee' => $totalFee,
+            'total_count' => $totalCount,
+            'collected_amount' => $collectedAmount,
+            'uncollected_amount' => max(0, $uncollectedAmount),
+            'in_progress_count' => $inProgressCount,
+            'subscription_count' => $subscriptionCount,
+        ];
+    }
+
     /**
      * 통합 통계 데이터
      */