feat:홈택스 매출/매입 수동입력, 분개, 카드내역 참조 기능 추가

- 수동입력: MAN-YYYYMMDD-NNN 형식 자동채번, 생성/수정/삭제
- 분개: 세금계산서에서 일반전표 자동 생성 (매출/매입 패턴)
- 카드내역 참조: 수동입력 시 카드사용내역에서 금액/거래처 자동채움
- 테이블에 액션 컬럼 추가 (분개/수정/삭제 버튼)

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

app/Http/Controllers/Barobill/HometaxController.php

@@ -5,11 +5,16 @@
 use App\Http\Controllers\Controller;
 use App\Models\Barobill\BarobillConfig;
 use App\Models\Barobill\BarobillMember;
+use App\Models\Barobill\CardTransaction as BarobillCardTransaction;
+use App\Models\Barobill\HometaxInvoice;
+use App\Models\Finance\JournalEntry;
+use App\Models\Finance\JournalEntryLine;
 use App\Models\Tenants\Tenant;
 use App\Services\Barobill\HometaxSyncService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
+use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Http;
 use Illuminate\Support\Facades\Log;
 use Illuminate\View\View;
@@ -1401,4 +1406,319 @@ public function toggleChecked(Request $request, HometaxSyncService $syncService)
             ]);
         }
     }
+
+    /**
+     * 수동 세금계산서 저장
+     */
+    public function manualStore(Request $request): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+
+            $validated = $request->validate([
+                'invoice_type' => 'required|in:sales,purchase',
+                'write_date' => 'required|date',
+                'invoicer_corp_name' => 'required|string|max:200',
+                'invoicer_corp_num' => 'nullable|string|max:20',
+                'invoicee_corp_name' => 'required|string|max:200',
+                'invoicee_corp_num' => 'nullable|string|max:20',
+                'supply_amount' => 'required|numeric|min:0',
+                'tax_amount' => 'required|numeric|min:0',
+                'item_name' => 'nullable|string|max:200',
+                'remark' => 'nullable|string|max:500',
+                'tax_type' => 'nullable|integer|in:1,2,3',
+                'purpose_type' => 'nullable|integer|in:1,2',
+            ]);
+
+            // MAN-YYYYMMDD-NNN 형식 자동채번
+            $dateStr = date('Ymd', strtotime($validated['write_date']));
+            $lastNum = HometaxInvoice::where('tenant_id', $tenantId)
+                ->where('nts_confirm_num', 'like', "MAN-{$dateStr}-%")
+                ->orderByRaw('CAST(SUBSTRING_INDEX(nts_confirm_num, "-", -1) AS UNSIGNED) DESC')
+                ->value('nts_confirm_num');
+
+            $seq = 1;
+            if ($lastNum) {
+                $parts = explode('-', $lastNum);
+                $seq = (int)end($parts) + 1;
+            }
+            $ntsConfirmNum = sprintf('MAN-%s-%03d', $dateStr, $seq);
+
+            $totalAmount = (float)$validated['supply_amount'] + (float)$validated['tax_amount'];
+
+            $invoice = HometaxInvoice::create([
+                'tenant_id' => $tenantId,
+                'nts_confirm_num' => $ntsConfirmNum,
+                'invoice_type' => $validated['invoice_type'],
+                'write_date' => $validated['write_date'],
+                'issue_date' => $validated['write_date'],
+                'invoicer_corp_name' => $validated['invoicer_corp_name'],
+                'invoicer_corp_num' => $validated['invoicer_corp_num'] ?? '',
+                'invoicee_corp_name' => $validated['invoicee_corp_name'],
+                'invoicee_corp_num' => $validated['invoicee_corp_num'] ?? '',
+                'supply_amount' => $validated['supply_amount'],
+                'tax_amount' => $validated['tax_amount'],
+                'total_amount' => $totalAmount,
+                'item_name' => $validated['item_name'] ?? '',
+                'remark' => $validated['remark'] ?? '',
+                'tax_type' => $validated['tax_type'] ?? 1,
+                'purpose_type' => $validated['purpose_type'] ?? 1,
+                'synced_at' => now(),
+            ]);
+
+            return response()->json([
+                'success' => true,
+                'message' => '수동 세금계산서가 등록되었습니다.',
+                'data' => $invoice,
+            ]);
+        } catch (\Illuminate\Validation\ValidationException $e) {
+            return response()->json([
+                'success' => false,
+                'error' => '입력값 오류: ' . implode(', ', $e->validator->errors()->all()),
+            ], 422);
+        } catch (\Throwable $e) {
+            Log::error('수동 세금계산서 저장 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '저장 오류: ' . $e->getMessage(),
+            ]);
+        }
+    }
+
+    /**
+     * 수동 세금계산서 수정 (MAN- 건만 가능)
+     */
+    public function manualUpdate(Request $request, int $id): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+
+            $invoice = HometaxInvoice::where('id', $id)
+                ->where('tenant_id', $tenantId)
+                ->firstOrFail();
+
+            if (!str_starts_with($invoice->nts_confirm_num, 'MAN-')) {
+                return response()->json([
+                    'success' => false,
+                    'error' => '수동 입력 건만 수정할 수 있습니다.',
+                ], 403);
+            }
+
+            $validated = $request->validate([
+                'invoice_type' => 'sometimes|in:sales,purchase',
+                'write_date' => 'sometimes|date',
+                'invoicer_corp_name' => 'sometimes|string|max:200',
+                'invoicer_corp_num' => 'nullable|string|max:20',
+                'invoicee_corp_name' => 'sometimes|string|max:200',
+                'invoicee_corp_num' => 'nullable|string|max:20',
+                'supply_amount' => 'sometimes|numeric|min:0',
+                'tax_amount' => 'sometimes|numeric|min:0',
+                'item_name' => 'nullable|string|max:200',
+                'remark' => 'nullable|string|max:500',
+                'tax_type' => 'nullable|integer|in:1,2,3',
+                'purpose_type' => 'nullable|integer|in:1,2',
+            ]);
+
+            if (isset($validated['supply_amount']) || isset($validated['tax_amount'])) {
+                $supply = $validated['supply_amount'] ?? $invoice->supply_amount;
+                $tax = $validated['tax_amount'] ?? $invoice->tax_amount;
+                $validated['total_amount'] = (float)$supply + (float)$tax;
+            }
+
+            $invoice->update($validated);
+
+            return response()->json([
+                'success' => true,
+                'message' => '수정되었습니다.',
+                'data' => $invoice->fresh(),
+            ]);
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return response()->json([
+                'success' => false,
+                'error' => '해당 세금계산서를 찾을 수 없습니다.',
+            ], 404);
+        } catch (\Throwable $e) {
+            Log::error('수동 세금계산서 수정 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '수정 오류: ' . $e->getMessage(),
+            ]);
+        }
+    }
+
+    /**
+     * 수동 세금계산서 삭제 (MAN- 건만 가능)
+     */
+    public function manualDestroy(int $id): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+
+            $invoice = HometaxInvoice::where('id', $id)
+                ->where('tenant_id', $tenantId)
+                ->firstOrFail();
+
+            if (!str_starts_with($invoice->nts_confirm_num, 'MAN-')) {
+                return response()->json([
+                    'success' => false,
+                    'error' => '수동 입력 건만 삭제할 수 있습니다.',
+                ], 403);
+            }
+
+            $invoice->delete();
+
+            return response()->json([
+                'success' => true,
+                'message' => '삭제되었습니다.',
+            ]);
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return response()->json([
+                'success' => false,
+                'error' => '해당 세금계산서를 찾을 수 없습니다.',
+            ], 404);
+        } catch (\Throwable $e) {
+            Log::error('수동 세금계산서 삭제 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '삭제 오류: ' . $e->getMessage(),
+            ]);
+        }
+    }
+
+    /**
+     * 세금계산서에서 분개(일반전표) 생성
+     */
+    public function createJournalEntry(Request $request): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+
+            $validated = $request->validate([
+                'invoice_id' => 'required|integer',
+                'lines' => 'required|array|min:1',
+                'lines.*.dc_type' => 'required|in:debit,credit',
+                'lines.*.account_code' => 'required|string',
+                'lines.*.account_name' => 'required|string',
+                'lines.*.debit_amount' => 'required|numeric|min:0',
+                'lines.*.credit_amount' => 'required|numeric|min:0',
+                'lines.*.description' => 'nullable|string',
+            ]);
+
+            $invoice = HometaxInvoice::where('id', $validated['invoice_id'])
+                ->where('tenant_id', $tenantId)
+                ->firstOrFail();
+
+            $result = DB::transaction(function () use ($tenantId, $invoice, $validated) {
+                $entryNo = JournalEntry::generateEntryNo($tenantId, $invoice->write_date);
+
+                $totalDebit = collect($validated['lines'])->sum('debit_amount');
+                $totalCredit = collect($validated['lines'])->sum('credit_amount');
+
+                $tradingPartner = $invoice->invoice_type === 'sales'
+                    ? $invoice->invoicee_corp_name
+                    : $invoice->invoicer_corp_name;
+
+                $entry = JournalEntry::create([
+                    'tenant_id' => $tenantId,
+                    'entry_no' => $entryNo,
+                    'entry_date' => $invoice->write_date,
+                    'entry_type' => 'general',
+                    'description' => "[홈택스-{$invoice->nts_confirm_num}] {$tradingPartner}",
+                    'total_debit' => $totalDebit,
+                    'total_credit' => $totalCredit,
+                    'status' => 'confirmed',
+                    'created_by_name' => auth()->user()?->name ?? '시스템',
+                ]);
+
+                foreach ($validated['lines'] as $i => $line) {
+                    JournalEntryLine::create([
+                        'tenant_id' => $tenantId,
+                        'journal_entry_id' => $entry->id,
+                        'line_no' => $i + 1,
+                        'dc_type' => $line['dc_type'],
+                        'account_code' => $line['account_code'],
+                        'account_name' => $line['account_name'],
+                        'trading_partner_name' => $tradingPartner,
+                        'debit_amount' => $line['debit_amount'],
+                        'credit_amount' => $line['credit_amount'],
+                        'description' => $line['description'] ?? '',
+                    ]);
+                }
+
+                return $entry;
+            });
+
+            return response()->json([
+                'success' => true,
+                'message' => "전표 {$result->entry_no}가 생성되었습니다.",
+                'data' => $result->load('lines'),
+            ]);
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return response()->json([
+                'success' => false,
+                'error' => '해당 세금계산서를 찾을 수 없습니다.',
+            ], 404);
+        } catch (\Throwable $e) {
+            Log::error('분개 생성 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '분개 생성 오류: ' . $e->getMessage(),
+            ]);
+        }
+    }
+
+    /**
+     * 카드내역 조회 (수동입력 참조용)
+     */
+    public function cardTransactions(Request $request): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+
+            $startDate = $request->input('startDate', date('Y-m-d', strtotime('-1 month')));
+            $endDate = $request->input('endDate', date('Y-m-d'));
+            $search = $request->input('search', '');
+
+            $query = BarobillCardTransaction::where('tenant_id', $tenantId)
+                ->whereBetween('use_date', [$startDate, $endDate])
+                ->orderByDesc('use_date')
+                ->orderByDesc('use_time');
+
+            if (!empty($search)) {
+                $query->where(function ($q) use ($search) {
+                    $q->where('merchant_name', 'like', "%{$search}%")
+                      ->orWhere('merchant_biz_num', 'like', "%{$search}%")
+                      ->orWhere('approval_num', 'like', "%{$search}%");
+                });
+            }
+
+            $transactions = $query->limit(100)->get()->map(function ($t) {
+                return [
+                    'id' => $t->id,
+                    'useDate' => $t->use_date,
+                    'useTime' => $t->use_time,
+                    'merchantName' => $t->merchant_name,
+                    'merchantBizNum' => $t->merchant_biz_num,
+                    'approvalNum' => $t->approval_num,
+                    'approvalAmount' => (float)$t->approval_amount,
+                    'approvalAmountFormatted' => number_format($t->approval_amount),
+                    'tax' => (float)($t->tax ?? 0),
+                    'supplyAmount' => (float)($t->modified_supply_amount ?: ($t->approval_amount - ($t->tax ?? 0))),
+                    'cardNum' => $t->card_num ? substr($t->card_num, -4) : '',
+                    'cardCompanyName' => $t->card_company_name ?? '',
+                ];
+            });
+
+            return response()->json([
+                'success' => true,
+                'data' => $transactions,
+            ]);
+        } catch (\Throwable $e) {
+            Log::error('카드내역 조회 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '조회 오류: ' . $e->getMessage(),
+            ]);
+        }
+    }
 }