fix: [settlement] 구독료 수당(매니저/파트너) 로직 3가지 버그 수정

- 매니저 미지정 시 구독료가 소실되던 버그 → 파트너 수당으로 편입
- deposit/balance 양쪽에서 구독료 이중 계상 → deposit에서만 1회 기록
- 파트너별 결산 탭에 +구독 배지 추가, select에 manager_user_id 포함

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

@@ -439,9 +439,14 @@ class="px-6 py-3 border-b-2 text-sm font-medium transition-colors">
                             <tr class="hover:bg-gray-50">
                                 <td class="px-4 py-2 text-sm text-gray-400 pl-8">└</td>
                                 <td class="px-4 py-2 text-sm text-center">
-                                    <span class="inline-flex px-2 py-0.5 text-xs rounded-full {{ $item->payment_type === 'deposit' ? 'bg-indigo-100 text-indigo-700' : 'bg-emerald-100 text-emerald-700' }}">
-                                        {{ $item->payment_type === 'deposit' ? '계약금' : '잔금' }}
-                                    </span>
+                                    @if ($item->payment_type === 'deposit')
+                                        <span class="inline-flex px-2 py-0.5 text-xs rounded-full bg-indigo-100 text-indigo-700">계약금</span>
+                                        @if ($item->manager_commission > 0 || (!$item->manager_user_id && $item->partner_commission > 0))
+                                            <span class="inline-flex px-1.5 py-0.5 text-[10px] rounded-full bg-orange-100 text-orange-700 ml-0.5">+구독</span>
+                                        @endif
+                                    @else
+                                        <span class="inline-flex px-2 py-0.5 text-xs rounded-full bg-emerald-100 text-emerald-700">잔금</span>
+                                    @endif
                                 </td>
                                 <td class="px-4 py-2 text-sm text-gray-700">{{ $item->management?->tenant?->company_name ?? '-' }}</td>
                                 <td class="px-4 py-2 text-sm text-right text-gray-900">{{ number_format($item->partner_commission) }}원</td>