fix: [sound-logo] 시퀀서/AI BGM 상호 배타적 재생 구조 적용

- AI BGM 있으면 시퀀서(수동/프리셋) 음표 제외
- 시퀀서 모드에서는 AI BGM 제외
- TTS 음성은 양쪽 모두 공통 재생
- exportWav도 동일 로직 적용 + 오프라인 컴프레서 추가

.gitignore

@@ -162,3 +162,6 @@ package-lock.json
 
 # 아카데미 SVG 일러스트는 프로젝트 자산으로 추적
 !public/images/academy/**/*.svg
+
+# 다운로드용 PPTX 파일은 프로젝트 자산으로 추적
+!public/downloads/*.pptx

CURRENT_WORKS.md

@@ -12,4 +12,4 @@ ## 최근 커밋 이력 (참고용)
 
 ## 다음 단계 (필요 시)
 - API Explorer Phase 2-5 (API 실행, 즐겨찾기, 히스토리, UX 개선)
-- MNG 견적수식 관리 UI 개발 (`docs/plans/mng-quote-formula-development-plan.md`)
+- MNG 견적수식 관리 UI 개발 (`docs/dev/dev_plans/mng-quote-formula-development-plan.md`)

Jenkinsfile

@@ -17,7 +17,7 @@ pipeline {
                 script {
                     env.GIT_COMMIT_MSG = sh(script: "git log -1 --pretty=format:'%s'", returnStdout: true).trim()
                 }
-                slackSend channel: '#product_infra', color: '#439FE0', tokenCredentialId: 'slack-token',
+                slackSend channel: '#deploy_mng', color: '#439FE0', tokenCredentialId: 'slack-token',
                     message: "🚀 *mng* 빌드 시작 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
             }
         }
@@ -43,7 +43,9 @@ pipeline {
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
                             sudo chown -R www-data:webservice storage/logs &&
                             ln -sfn /home/webservice/mng/shared/.env .env &&
+                            sudo chmod 640 /home/webservice/mng/shared/.env &&
                             ln -sfn /home/webservice/mng/shared/storage/app storage/app &&
+                            ln -sfn /home/webservice/mng/shared/storage/credentials storage/credentials &&
                             composer install --no-dev --optimize-autoloader --no-interaction &&
                             npm install --prefer-offline &&
                             npm run build &&
@@ -65,11 +67,11 @@ pipeline {
 
     post {
         success {
-            slackSend channel: '#product_infra', color: 'good', tokenCredentialId: 'slack-token',
+            slackSend channel: '#deploy_mng', color: 'good', tokenCredentialId: 'slack-token',
                 message: "✅ *mng* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
         }
         failure {
-            slackSend channel: '#product_infra', color: 'danger', tokenCredentialId: 'slack-token',
+            slackSend channel: '#deploy_mng', color: 'danger', tokenCredentialId: 'slack-token',
                 message: "❌ *mng* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
             script {
                 if (env.BRANCH_NAME == 'main') {

app/Console/Commands/MarkAbsentEmployees.php

@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Services\HR\AttendanceService;
+use Illuminate\Console\Command;
+
+class MarkAbsentEmployees extends Command
+{
+    protected $signature = 'attendance:mark-absent {--date= : 대상 날짜 (YYYY-MM-DD), 기본값: 오늘}';
+
+    protected $description = '영업일에 출근 기록이 없는 사원을 자동 결근 처리';
+
+    public function handle(AttendanceService $service): int
+    {
+        $date = $this->option('date') ?: now()->toDateString();
+
+        $this->info("자동 결근 처리 시작: {$date}");
+
+        $count = $service->markAbsentees($date);
+
+        if ($count > 0) {
+            $this->info("{$count}명 결근 처리 완료");
+        } else {
+            $this->info('결근 처리 대상이 없습니다 (주말이거나 모든 사원에 기록이 있음)');
+        }
+
+        return self::SUCCESS;
+    }
+}

app/Enums/InspectionCycle.php

@@ -0,0 +1,266 @@
+<?php
+
+namespace App\Enums;
+
+use Carbon\Carbon;
+
+class InspectionCycle
+{
+    const DAILY = 'daily';
+
+    const WEEKLY = 'weekly';
+
+    const MONTHLY = 'monthly';
+
+    const BIMONTHLY = 'bimonthly';
+
+    const QUARTERLY = 'quarterly';
+
+    const SEMIANNUAL = 'semiannual';
+
+    /**
+     * 전체 주기 목록 (코드 → 라벨)
+     */
+    public static function all(): array
+    {
+        return [
+            self::DAILY => '일일',
+            self::WEEKLY => '주간',
+            self::MONTHLY => '월간',
+            self::BIMONTHLY => '2개월',
+            self::QUARTERLY => '분기',
+            self::SEMIANNUAL => '반년',
+        ];
+    }
+
+    /**
+     * 주기별 라벨 반환
+     */
+    public static function label(string $cycle): string
+    {
+        return self::all()[$cycle] ?? $cycle;
+    }
+
+    /**
+     * 주기별 기간 필터 타입 반환
+     */
+    public static function periodType(string $cycle): string
+    {
+        return $cycle === self::DAILY ? 'month' : 'year';
+    }
+
+    /**
+     * 주기별 그리드 열 라벨 반환
+     *
+     * @return array<int, string> [colIndex => label]
+     */
+    public static function columnLabels(string $cycle, ?string $period = null): array
+    {
+        return match ($cycle) {
+            self::DAILY => self::dailyLabels($period),
+            self::WEEKLY => self::weeklyLabels(),
+            self::MONTHLY => self::monthlyLabels(),
+            self::BIMONTHLY => self::bimonthlyLabels(),
+            self::QUARTERLY => self::quarterlyLabels(),
+            self::SEMIANNUAL => self::semiannualLabels(),
+            default => self::dailyLabels($period),
+        };
+    }
+
+    /**
+     * 열 인덱스 → check_date 변환
+     */
+    public static function resolveCheckDate(string $cycle, string $period, int $colIndex): string
+    {
+        return match ($cycle) {
+            self::DAILY => self::dailyCheckDate($period, $colIndex),
+            self::WEEKLY => self::weeklyCheckDate($period, $colIndex),
+            self::MONTHLY => self::monthlyCheckDate($period, $colIndex),
+            self::BIMONTHLY => self::bimonthlyCheckDate($period, $colIndex),
+            self::QUARTERLY => self::quarterlyCheckDate($period, $colIndex),
+            self::SEMIANNUAL => self::semiannualCheckDate($period, $colIndex),
+            default => self::dailyCheckDate($period, $colIndex),
+        };
+    }
+
+    /**
+     * check_date → year_month(period) 역산
+     */
+    public static function resolvePeriod(string $cycle, string $checkDate): string
+    {
+        $date = Carbon::parse($checkDate);
+
+        return match ($cycle) {
+            self::DAILY => $date->format('Y-m'),
+            self::WEEKLY => (string) $date->isoWeekYear,
+            default => $date->format('Y'),
+        };
+    }
+
+    /**
+     * 주기별 그리드 열 수
+     */
+    public static function columnCount(string $cycle, ?string $period = null): int
+    {
+        return count(self::columnLabels($cycle, $period));
+    }
+
+    /**
+     * 주말 여부 (daily 전용)
+     */
+    public static function isWeekend(string $period, int $colIndex): bool
+    {
+        $date = Carbon::createFromFormat('Y-m', $period)->startOfMonth()->addDays($colIndex - 1);
+
+        return in_array($date->dayOfWeek, [0, 6]);
+    }
+
+    /**
+     * 해당 기간의 휴일 날짜 목록 반환 (date string Set)
+     */
+    public static function getHolidayDates(string $cycle, string $period): array
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        if ($cycle === self::DAILY) {
+            $start = Carbon::createFromFormat('Y-m', $period)->startOfMonth();
+            $end = $start->copy()->endOfMonth();
+        } else {
+            $start = Carbon::create((int) $period, 1, 1);
+            $end = Carbon::create((int) $period, 12, 31);
+        }
+
+        $holidays = \App\Models\System\Holiday::where('tenant_id', $tenantId)
+            ->where('start_date', '<=', $end->toDateString())
+            ->where('end_date', '>=', $start->toDateString())
+            ->get();
+
+        $dates = [];
+        foreach ($holidays as $holiday) {
+            $hStart = $holiday->start_date->copy()->max($start);
+            $hEnd = $holiday->end_date->copy()->min($end);
+            $current = $hStart->copy();
+            while ($current->lte($hEnd)) {
+                $dates[$current->format('Y-m-d')] = true;
+                $current->addDay();
+            }
+        }
+
+        return $dates;
+    }
+
+    /**
+     * 비근무일 여부 (주말 또는 휴일)
+     */
+    public static function isNonWorkingDay(string $checkDate, array $holidayDates = []): bool
+    {
+        $date = Carbon::parse($checkDate);
+
+        return $date->isWeekend() || isset($holidayDates[$checkDate]);
+    }
+
+    // --- Daily ---
+    private static function dailyLabels(?string $period): array
+    {
+        $date = Carbon::createFromFormat('Y-m', $period ?? now()->format('Y-m'));
+        $days = $date->daysInMonth;
+        $labels = [];
+        for ($d = 1; $d <= $days; $d++) {
+            $labels[$d] = (string) $d;
+        }
+
+        return $labels;
+    }
+
+    private static function dailyCheckDate(string $period, int $colIndex): string
+    {
+        return Carbon::createFromFormat('Y-m', $period)->startOfMonth()->addDays($colIndex - 1)->format('Y-m-d');
+    }
+
+    // --- Weekly ---
+    private static function weeklyLabels(): array
+    {
+        $labels = [];
+        for ($w = 1; $w <= 52; $w++) {
+            $labels[$w] = $w.'주';
+        }
+
+        return $labels;
+    }
+
+    private static function weeklyCheckDate(string $year, int $colIndex): string
+    {
+        // ISO 주차의 월요일
+        return Carbon::create((int) $year)->setISODate((int) $year, $colIndex, 1)->format('Y-m-d');
+    }
+
+    // --- Monthly ---
+    private static function monthlyLabels(): array
+    {
+        $labels = [];
+        for ($m = 1; $m <= 12; $m++) {
+            $labels[$m] = $m.'월';
+        }
+
+        return $labels;
+    }
+
+    private static function monthlyCheckDate(string $year, int $colIndex): string
+    {
+        return Carbon::create((int) $year, $colIndex, 1)->format('Y-m-d');
+    }
+
+    // --- Bimonthly ---
+    private static function bimonthlyLabels(): array
+    {
+        return [
+            1 => '1~2월',
+            2 => '3~4월',
+            3 => '5~6월',
+            4 => '7~8월',
+            5 => '9~10월',
+            6 => '11~12월',
+        ];
+    }
+
+    private static function bimonthlyCheckDate(string $year, int $colIndex): string
+    {
+        $month = ($colIndex - 1) * 2 + 1;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+
+    // --- Quarterly ---
+    private static function quarterlyLabels(): array
+    {
+        return [
+            1 => '1분기',
+            2 => '2분기',
+            3 => '3분기',
+            4 => '4분기',
+        ];
+    }
+
+    private static function quarterlyCheckDate(string $year, int $colIndex): string
+    {
+        $month = ($colIndex - 1) * 3 + 1;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+
+    // --- Semiannual ---
+    private static function semiannualLabels(): array
+    {
+        return [
+            1 => '상반기',
+            2 => '하반기',
+        ];
+    }
+
+    private static function semiannualCheckDate(string $year, int $colIndex): string
+    {
+        $month = $colIndex === 1 ? 1 : 7;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+}

app/Http/Controllers/AcademyController.php

@@ -133,4 +133,13 @@ public function pm2Guide(Request $request): View|Response
 
         return view('academy.pm2-guide');
     }
+
+    public function taxCorrection(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('academy.tax-correction'));
+        }
+
+        return view('academy.tax-correction');
+    }
 }

app/Http/Controllers/Additional/PptxController.php

@@ -19,7 +19,7 @@ class PptxController extends Controller
         '/var/www/docs/rules' => ['label' => '정책/규칙', 'source' => 'docs'],
         '/var/www/docs/guides' => ['label' => '가이드', 'source' => 'docs'],
         '/var/www/docs/projects' => ['label' => '프로젝트', 'source' => 'docs'],
-        '/var/www/docs/plans' => ['label' => '계획', 'source' => 'docs'],
+        '/var/www/docs/dev_plans' => ['label' => '계획', 'source' => 'docs'],
         '/var/www/mng/docs/pptx-output' => ['label' => '산출물', 'source' => 'mng'],
         '/var/www/mng/docs' => ['label' => '교육/문서', 'source' => 'mng'],
         '/var/www/mng/public/docs' => ['label' => '공개 문서', 'source' => 'mng'],

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

@@ -0,0 +1,841 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin;
+
+use App\Http\Controllers\Controller;
+use App\Models\Boards\File;
+use App\Services\AppointmentCertService;
+use App\Services\ApprovalService;
+use App\Services\CareerCertService;
+use App\Services\EmploymentCertService;
+use App\Services\GoogleCloudStorageService;
+use App\Services\ResignationService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+
+class ApprovalApiController extends Controller
+{
+    public function __construct(
+        private readonly ApprovalService $service
+    ) {}
+
+    // =========================================================================
+    // 목록
+    // =========================================================================
+
+    /**
+     * 기안함
+     */
+    public function drafts(Request $request): JsonResponse
+    {
+        $result = $this->service->getMyDrafts(
+            $request->only(['search', 'status', 'is_urgent', 'date_from', 'date_to']),
+            (int) $request->get('per_page', 15)
+        );
+
+        return response()->json($result);
+    }
+
+    /**
+     * 결재 대기함
+     */
+    public function pending(Request $request): JsonResponse
+    {
+        $result = $this->service->getPendingForMe(
+            auth()->id(),
+            $request->only(['search', 'is_urgent', 'date_from', 'date_to']),
+            (int) $request->get('per_page', 15)
+        );
+
+        return response()->json($result);
+    }
+
+    /**
+     * 처리 완료함
+     */
+    public function completed(Request $request): JsonResponse
+    {
+        $result = $this->service->getCompletedByMe(
+            auth()->id(),
+            $request->only(['search', 'status', 'date_from', 'date_to']),
+            (int) $request->get('per_page', 15)
+        );
+
+        return response()->json($result);
+    }
+
+    /**
+     * 참조함
+     */
+    public function references(Request $request): JsonResponse
+    {
+        $result = $this->service->getReferencesForMe(
+            auth()->id(),
+            $request->only(['search', 'date_from', 'date_to', 'is_read']),
+            (int) $request->get('per_page', 15)
+        );
+
+        return response()->json($result);
+    }
+
+    // =========================================================================
+    // CRUD
+    // =========================================================================
+
+    /**
+     * 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        $approval = $this->service->getApproval($id);
+
+        return response()->json(['success' => true, 'data' => $approval]);
+    }
+
+    /**
+     * 생성 (임시저장)
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'form_id' => 'required|exists:approval_forms,id',
+            'title' => 'required|string|max:200',
+            'body' => 'nullable|string',
+            'content' => 'nullable|array',
+            'is_urgent' => 'boolean',
+            'steps' => 'nullable|array',
+            'steps.*.user_id' => 'required_with:steps|exists:users,id',
+            'steps.*.step_type' => 'required_with:steps|in:approval,agreement,reference',
+            'attachment_file_ids' => 'nullable|array',
+            'attachment_file_ids.*' => 'integer',
+        ]);
+
+        $approval = $this->service->createApproval($request->all());
+
+        return response()->json([
+            'success' => true,
+            'message' => '결재 문서가 저장되었습니다.',
+            'data' => $approval,
+        ], 201);
+    }
+
+    /**
+     * 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $request->validate([
+            'title' => 'sometimes|string|max:200',
+            'body' => 'nullable|string',
+            'content' => 'nullable|array',
+            'is_urgent' => 'boolean',
+            'steps' => 'nullable|array',
+            'steps.*.user_id' => 'required_with:steps|exists:users,id',
+            'steps.*.step_type' => 'required_with:steps|in:approval,agreement,reference',
+            'attachment_file_ids' => 'nullable|array',
+            'attachment_file_ids.*' => 'integer',
+        ]);
+
+        try {
+            $approval = $this->service->updateApproval($id, $request->all());
+
+            return response()->json([
+                'success' => true,
+                'message' => '결재 문서가 수정되었습니다.',
+                'data' => $approval,
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        try {
+            $user = auth()->user();
+            $approval = $this->service->getApproval($id);
+
+            if (! $approval->isDeletableBy($user)) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '삭제 권한이 없습니다.',
+                ], 403);
+            }
+
+            $this->service->deleteApproval($id, $user);
+
+            return response()->json([
+                'success' => true,
+                'message' => '결재 문서가 삭제되었습니다.',
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 영구삭제 (슈퍼관리자 전용)
+     */
+    public function forceDestroy(int $id): JsonResponse
+    {
+        if (! auth()->user()->isSuperAdmin()) {
+            return response()->json([
+                'success' => false,
+                'message' => '슈퍼관리자만 영구삭제할 수 있습니다.',
+            ], 403);
+        }
+
+        try {
+            $this->service->forceDeleteApproval($id);
+
+            return response()->json([
+                'success' => true,
+                'message' => '결재 문서가 영구삭제되었습니다.',
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '영구삭제에 실패했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 선택삭제 (기안자 본인 문서만)
+     */
+    public function bulkDestroy(Request $request): JsonResponse
+    {
+        $ids = $request->input('ids', []);
+        if (empty($ids) || ! is_array($ids)) {
+            return response()->json([
+                'success' => false,
+                'message' => '삭제할 문서를 선택하세요.',
+            ], 400);
+        }
+
+        $user = auth()->user();
+        $deleted = 0;
+        $failed = 0;
+
+        foreach ($ids as $id) {
+            try {
+                $approval = $this->service->getApproval($id);
+                if ($approval->isDeletableBy($user)) {
+                    $this->service->deleteApproval($id, $user);
+                    $deleted++;
+                } else {
+                    $failed++;
+                }
+            } catch (\Throwable) {
+                $failed++;
+            }
+        }
+
+        $message = "{$deleted}건 삭제 완료";
+        if ($failed > 0) {
+            $message .= " ({$failed}건 삭제 불가)";
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => $message,
+            'deleted' => $deleted,
+            'failed' => $failed,
+        ]);
+    }
+
+    // =========================================================================
+    // 재직증명서
+    // =========================================================================
+
+    /**
+     * 사원 재직증명서 정보 조회
+     */
+    public function certInfo(int $userId): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id');
+            $service = app(EmploymentCertService::class);
+            $data = $service->getCertInfo($userId, $tenantId);
+
+            return response()->json(['success' => true, 'data' => $data]);
+        } catch (\Throwable $e) {
+            return response()->json([
+                'success' => false,
+                'message' => '사원 정보를 불러올 수 없습니다.',
+            ], 400);
+        }
+    }
+
+    /**
+     * 재직증명서 PDF 다운로드 (content JSON 기반 HTML→PDF)
+     */
+    public function certPdf(int $id)
+    {
+        $approval = \App\Models\Approvals\Approval::where('tenant_id', session('selected_tenant_id'))
+            ->findOrFail($id);
+
+        $content = $approval->content ?? [];
+        $service = app(EmploymentCertService::class);
+
+        return $service->generatePdfResponse($content);
+    }
+
+    // =========================================================================
+    // 경력증명서
+    // =========================================================================
+
+    /**
+     * 사원 경력증명서 정보 조회
+     */
+    public function careerCertInfo(int $userId): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id');
+            $service = app(CareerCertService::class);
+            $data = $service->getCertInfo($userId, $tenantId);
+
+            return response()->json(['success' => true, 'data' => $data]);
+        } catch (\Throwable $e) {
+            return response()->json([
+                'success' => false,
+                'message' => '사원 정보를 불러올 수 없습니다.',
+            ], 400);
+        }
+    }
+
+    /**
+     * 경력증명서 PDF 다운로드
+     */
+    public function careerCertPdf(int $id)
+    {
+        $approval = \App\Models\Approvals\Approval::where('tenant_id', session('selected_tenant_id'))
+            ->findOrFail($id);
+
+        $content = $approval->content ?? [];
+        $service = app(CareerCertService::class);
+
+        return $service->generatePdfResponse($content);
+    }
+
+    // =========================================================================
+    // 위촉증명서
+    // =========================================================================
+
+    /**
+     * 사원 위촉증명서 정보 조회
+     */
+    public function appointmentCertInfo(int $userId): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id');
+            $service = app(AppointmentCertService::class);
+            $data = $service->getCertInfo($userId, $tenantId);
+
+            return response()->json(['success' => true, 'data' => $data]);
+        } catch (\Throwable $e) {
+            return response()->json([
+                'success' => false,
+                'message' => '사원 정보를 불러올 수 없습니다.',
+            ], 400);
+        }
+    }
+
+    /**
+     * 위촉증명서 PDF 다운로드
+     */
+    public function appointmentCertPdf(int $id)
+    {
+        $approval = \App\Models\Approvals\Approval::where('tenant_id', session('selected_tenant_id'))
+            ->findOrFail($id);
+
+        $content = $approval->content ?? [];
+        $service = app(AppointmentCertService::class);
+
+        return $service->generatePdfResponse($content);
+    }
+
+    // =========================================================================
+    // 사직서
+    // =========================================================================
+
+    /**
+     * 사원 사직서 정보 조회
+     */
+    public function resignationInfo(int $userId): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id');
+            $service = app(ResignationService::class);
+            $data = $service->getCertInfo($userId, $tenantId);
+
+            return response()->json(['success' => true, 'data' => $data]);
+        } catch (\Throwable $e) {
+            return response()->json([
+                'success' => false,
+                'message' => '사원 정보를 불러올 수 없습니다.',
+            ], 400);
+        }
+    }
+
+    /**
+     * 사직서 PDF 다운로드
+     */
+    public function resignationPdf(int $id)
+    {
+        $approval = \App\Models\Approvals\Approval::where('tenant_id', session('selected_tenant_id'))
+            ->findOrFail($id);
+
+        $content = $approval->content ?? [];
+        $service = app(ResignationService::class);
+
+        return $service->generatePdfResponse($content);
+    }
+
+    // =========================================================================
+    // 워크플로우
+    // =========================================================================
+
+    /**
+     * 상신
+     */
+    public function submit(int $id): JsonResponse
+    {
+        try {
+            $approval = $this->service->submit($id);
+
+            return response()->json([
+                'success' => true,
+                'message' => '결재가 상신되었습니다.',
+                'data' => $approval,
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 승인
+     */
+    public function approve(Request $request, int $id): JsonResponse
+    {
+        try {
+            $approval = $this->service->approve($id, $request->get('comment'));
+
+            return response()->json([
+                'success' => true,
+                'message' => '승인되었습니다.',
+                'data' => $approval,
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 반려
+     */
+    public function reject(Request $request, int $id): JsonResponse
+    {
+        $request->validate([
+            'comment' => 'required|string|max:1000',
+        ]);
+
+        try {
+            $approval = $this->service->reject($id, $request->get('comment'));
+
+            return response()->json([
+                'success' => true,
+                'message' => '반려되었습니다.',
+                'data' => $approval,
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 회수
+     */
+    public function cancel(Request $request, int $id): JsonResponse
+    {
+        try {
+            $approval = $this->service->cancel($id, $request->get('recall_reason'));
+
+            return response()->json([
+                'success' => true,
+                'message' => '결재가 회수되었습니다.',
+                'data' => $approval,
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 보류
+     */
+    public function hold(Request $request, int $id): JsonResponse
+    {
+        $request->validate([
+            'comment' => 'required|string|max:1000',
+        ]);
+
+        try {
+            $approval = $this->service->hold($id, $request->get('comment'));
+
+            return response()->json([
+                'success' => true,
+                'message' => '보류되었습니다.',
+                'data' => $approval,
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 보류 해제
+     */
+    public function releaseHold(int $id): JsonResponse
+    {
+        try {
+            $approval = $this->service->releaseHold($id);
+
+            return response()->json([
+                'success' => true,
+                'message' => '보류가 해제되었습니다.',
+                'data' => $approval,
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 전결
+     */
+    public function preDecide(Request $request, int $id): JsonResponse
+    {
+        try {
+            $approval = $this->service->preDecide($id, $request->get('comment'));
+
+            return response()->json([
+                'success' => true,
+                'message' => '전결 처리되었습니다.',
+                'data' => $approval,
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 복사 재기안
+     */
+    public function copyForRedraft(int $id): JsonResponse
+    {
+        try {
+            $approval = $this->service->copyForRedraft($id);
+
+            return response()->json([
+                'success' => true,
+                'message' => '문서가 복사되었습니다.',
+                'data' => $approval,
+            ]);
+        } catch (\InvalidArgumentException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    /**
+     * 참조 열람 추적
+     */
+    public function markAsRead(int $id): JsonResponse
+    {
+        $this->service->markAsRead($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '열람 처리되었습니다.',
+        ]);
+    }
+
+    // =========================================================================
+    // 유틸
+    // =========================================================================
+
+    /**
+     * 결재선 템플릿 목록
+     */
+    public function lines(): JsonResponse
+    {
+        $lines = $this->service->getApprovalLines();
+
+        return response()->json(['success' => true, 'data' => $lines]);
+    }
+
+    /**
+     * 결재선 템플릿 생성
+     */
+    public function storeLine(Request $request): JsonResponse
+    {
+        $request->validate([
+            'name' => 'required|string|max:100',
+            'steps' => 'required|array|min:1',
+            'steps.*.user_id' => 'required|exists:users,id',
+            'steps.*.step_type' => 'required|in:approval,agreement,reference',
+            'is_default' => 'boolean',
+        ]);
+
+        $line = $this->service->createLine($request->all());
+
+        return response()->json([
+            'success' => true,
+            'message' => '결재선이 저장되었습니다.',
+            'data' => $line,
+        ], 201);
+    }
+
+    /**
+     * 결재선 템플릿 수정
+     */
+    public function updateLine(Request $request, int $id): JsonResponse
+    {
+        $request->validate([
+            'name' => 'required|string|max:100',
+            'steps' => 'required|array|min:1',
+            'steps.*.user_id' => 'required|exists:users,id',
+            'steps.*.step_type' => 'required|in:approval,agreement,reference',
+            'is_default' => 'boolean',
+        ]);
+
+        $line = $this->service->updateLine($id, $request->all());
+
+        return response()->json([
+            'success' => true,
+            'message' => '결재선이 수정되었습니다.',
+            'data' => $line,
+        ]);
+    }
+
+    /**
+     * 결재선 템플릿 삭제
+     */
+    public function destroyLine(int $id): JsonResponse
+    {
+        $this->service->deleteLine($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '결재선이 삭제되었습니다.',
+        ]);
+    }
+
+    /**
+     * 지출결의서 이력 (불러오기용)
+     */
+    public function expenseHistory(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $approvals = \App\Models\Approvals\Approval::where('tenant_id', $tenantId)
+            ->where('drafter_id', auth()->id())
+            ->whereHas('form', fn ($q) => $q->where('code', 'expense'))
+            ->whereIn('status', ['draft', 'pending', 'approved', 'rejected', 'cancelled'])
+            ->whereNotNull('content')
+            ->orderByDesc('created_at')
+            ->limit(30)
+            ->get(['id', 'title', 'content', 'status', 'created_at']);
+
+        $data = $approvals->map(fn ($a) => [
+            'id' => $a->id,
+            'title' => $a->title,
+            'status' => $a->status,
+            'status_label' => $a->status_label,
+            'total_amount' => $a->content['total_amount'] ?? 0,
+            'expense_type' => $a->content['expense_type'] ?? '',
+            'created_at' => $a->created_at->format('Y-m-d'),
+            'content' => $a->content,
+        ]);
+
+        return response()->json(['success' => true, 'data' => $data]);
+    }
+
+    /**
+     * 양식 목록
+     */
+    public function forms(): JsonResponse
+    {
+        $forms = $this->service->getApprovalForms();
+
+        return response()->json(['success' => true, 'data' => $forms]);
+    }
+
+    /**
+     * 미처리 건수
+     */
+    public function badgeCounts(): JsonResponse
+    {
+        $counts = $this->service->getBadgeCounts(auth()->id());
+
+        return response()->json(['success' => true, 'data' => $counts]);
+    }
+
+    /**
+     * 완료함 읽음 처리 (일괄)
+     */
+    public function markCompletedAsRead(): JsonResponse
+    {
+        $count = $this->service->markCompletedAsRead(auth()->id());
+
+        return response()->json([
+            'success' => true,
+            'message' => $count > 0 ? "{$count}건 읽음 처리되었습니다." : '새로운 완료 건이 없습니다.',
+            'data' => ['marked_count' => $count],
+        ]);
+    }
+
+    /**
+     * 개별 문서 기안자 읽음 처리
+     */
+    public function markReadSingle(int $id): JsonResponse
+    {
+        $approval = $this->service->getApproval($id);
+
+        if ($approval->drafter_id === auth()->id() && ! $approval->drafter_read_at) {
+            $approval->update(['drafter_read_at' => now()]);
+        }
+
+        return response()->json(['success' => true]);
+    }
+
+    // =========================================================================
+    // 첨부파일
+    // =========================================================================
+
+    /**
+     * 첨부파일 업로드
+     */
+    public function uploadFile(Request $request, GoogleCloudStorageService $gcs): JsonResponse
+    {
+        $request->validate([
+            'file' => 'required|file|max:20480',
+        ]);
+
+        $file = $request->file('file');
+        $tenantId = session('selected_tenant_id');
+        $storedName = Str::random(40).'.'.$file->getClientOriginalExtension();
+        $storagePath = "approvals/{$tenantId}/{$storedName}";
+
+        Storage::disk('tenant')->put($storagePath, file_get_contents($file));
+
+        $gcsUri = null;
+        $gcsObjectName = null;
+        if ($gcs->isAvailable()) {
+            $gcsObjectName = $storagePath;
+            $gcsUri = $gcs->upload($file->getRealPath(), $gcsObjectName);
+        }
+
+        $fileRecord = File::create([
+            'tenant_id' => $tenantId,
+            'document_type' => 'approval_attachment',
+            'display_name' => $file->getClientOriginalName(),
+            'original_name' => $file->getClientOriginalName(),
+            'stored_name' => $storedName,
+            'file_path' => $storagePath,
+            'mime_type' => $file->getMimeType(),
+            'file_size' => $file->getSize(),
+            'file_type' => strtolower($file->getClientOriginalExtension()),
+            'gcs_object_name' => $gcsObjectName,
+            'gcs_uri' => $gcsUri,
+            'is_temp' => true,
+            'uploaded_by' => auth()->id(),
+            'created_by' => auth()->id(),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'data' => [
+                'id' => $fileRecord->id,
+                'name' => $fileRecord->original_name,
+                'size' => $fileRecord->file_size,
+                'mime_type' => $fileRecord->mime_type,
+            ],
+        ]);
+    }
+
+    /**
+     * 첨부파일 삭제
+     */
+    public function deleteFile(int $fileId): JsonResponse
+    {
+        $file = File::where('id', $fileId)
+            ->where('uploaded_by', auth()->id())
+            ->first();
+
+        if (! $file) {
+            return response()->json(['success' => false, 'message' => '파일을 찾을 수 없습니다.'], 404);
+        }
+
+        if ($file->existsInStorage()) {
+            Storage::disk('tenant')->delete($file->file_path);
+        }
+
+        $file->forceDelete();
+
+        return response()->json(['success' => true, 'message' => '파일이 삭제되었습니다.']);
+    }
+
+    /**
+     * 첨부파일 다운로드
+     */
+    public function downloadFile(int $fileId)
+    {
+        $file = File::findOrFail($fileId);
+
+        if (Storage::disk('tenant')->exists($file->file_path)) {
+            return Storage::disk('tenant')->download($file->file_path, $file->original_name);
+        }
+
+        abort(404, '파일을 찾을 수 없습니다.');
+    }
+}

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

@@ -0,0 +1,137 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\Barobill;
+
+use App\Http\Controllers\Controller;
+use App\Models\Barobill\BarobillMember;
+use App\Services\Barobill\BarobillService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class BarobillSmsController extends Controller
+{
+    public function __construct(
+        protected BarobillService $barobillService
+    ) {}
+
+    /**
+     * 회원사 조회 및 서버 모드 전환 헬퍼
+     */
+    private function resolveMember(): BarobillMember|JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $member = BarobillMember::where('tenant_id', $tenantId)->first();
+
+        if (! $member) {
+            return response()->json([
+                'success' => false,
+                'message' => '바로빌 회원사가 등록되어 있지 않습니다.',
+            ], 404);
+        }
+
+        $this->barobillService->setServerMode($member->server_mode ?? 'test');
+
+        return $member;
+    }
+
+    /**
+     * SMS 발송
+     */
+    public function sendSms(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'from_number' => 'required|string',
+            'to_name' => 'required|string',
+            'to_number' => 'required|string',
+            'contents' => 'required|string',
+            'send_dt' => 'nullable|string',
+            'ref_key' => 'nullable|string',
+        ]);
+
+        $member = $this->resolveMember();
+        if ($member instanceof JsonResponse) {
+            return $member;
+        }
+
+        $result = $this->barobillService->sendSMSMessage(
+            corpNum: $member->biz_no,
+            senderId: $member->barobill_id,
+            fromNumber: $validated['from_number'],
+            toName: $validated['to_name'],
+            toNumber: $validated['to_number'],
+            contents: $validated['contents'],
+            sendDT: $validated['send_dt'] ?? '',
+            refKey: $validated['ref_key'] ?? ''
+        );
+
+        if (! $result['success']) {
+            return response()->json($result, 422);
+        }
+
+        return response()->json($result);
+    }
+
+    /**
+     * 등록된 발신번호 목록 조회
+     */
+    public function getFromNumbers(): JsonResponse
+    {
+        $member = $this->resolveMember();
+        if ($member instanceof JsonResponse) {
+            return $member;
+        }
+
+        $result = $this->barobillService->getSMSFromNumbers($member->biz_no);
+
+        if (! $result['success']) {
+            return response()->json($result, 422);
+        }
+
+        return response()->json($result);
+    }
+
+    /**
+     * 발신번호 등록 여부 확인
+     */
+    public function checkFromNumber(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'from_number' => 'required|string',
+        ]);
+
+        $member = $this->resolveMember();
+        if ($member instanceof JsonResponse) {
+            return $member;
+        }
+
+        $result = $this->barobillService->checkSMSFromNumber(
+            $member->biz_no,
+            $validated['from_number']
+        );
+
+        if (! $result['success']) {
+            return response()->json($result, 422);
+        }
+
+        return response()->json($result);
+    }
+
+    /**
+     * SMS 전송 상태 조회
+     */
+    public function getSendState(string $sendKey): JsonResponse
+    {
+        $member = $this->resolveMember();
+        if ($member instanceof JsonResponse) {
+            return $member;
+        }
+
+        $result = $this->barobillService->getSMSSendState($member->biz_no, $sendKey);
+
+        if (! $result['success']) {
+            return response()->json($result, 422);
+        }
+
+        return response()->json($result);
+    }
+}

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

@@ -127,6 +127,7 @@ public function store(Request $request): JsonResponse
         $validated = $request->validate([
             'name' => 'required|string|max:100',
             'category' => 'nullable|string|max:50',
+            'builder_type' => 'nullable|string|in:legacy,block',
             'title' => 'nullable|string|max:200',
             'company_name' => 'nullable|string|max:100',
             'company_address' => 'nullable|string|max:255',
@@ -134,6 +135,8 @@ public function store(Request $request): JsonResponse
             'footer_remark_label' => 'nullable|string|max:50',
             'footer_judgement_label' => 'nullable|string|max:50',
             'footer_judgement_options' => 'nullable|array',
+            'schema' => 'nullable|array',
+            'page_config' => 'nullable|array',
             'is_active' => 'boolean',
             'linked_item_ids' => 'nullable|array',
             'linked_item_ids.*' => 'integer',
@@ -162,6 +165,7 @@ public function store(Request $request): JsonResponse
                 'tenant_id' => session('selected_tenant_id'),
                 'name' => $validated['name'],
                 'category' => $validated['category'] ?? null,
+                'builder_type' => $validated['builder_type'] ?? 'legacy',
                 'title' => $validated['title'] ?? null,
                 'company_name' => $validated['company_name'] ?? '경동기업',
                 'company_address' => $validated['company_address'] ?? null,
@@ -169,6 +173,8 @@ public function store(Request $request): JsonResponse
                 'footer_remark_label' => $validated['footer_remark_label'] ?? '부적합 내용',
                 'footer_judgement_label' => $validated['footer_judgement_label'] ?? '종합판정',
                 'footer_judgement_options' => $validated['footer_judgement_options'] ?? ['적합', '부적합'],
+                'schema' => $validated['schema'] ?? null,
+                'page_config' => $validated['page_config'] ?? null,
                 'is_active' => $validated['is_active'] ?? true,
                 'linked_item_ids' => $validated['linked_item_ids'] ?? null,
                 'linked_process_id' => $validated['linked_process_id'] ?? null,
@@ -204,6 +210,7 @@ public function update(Request $request, int $id): JsonResponse
         $validated = $request->validate([
             'name' => 'required|string|max:100',
             'category' => 'nullable|string|max:50',
+            'builder_type' => 'nullable|string|in:legacy,block',
             'title' => 'nullable|string|max:200',
             'company_name' => 'nullable|string|max:100',
             'company_address' => 'nullable|string|max:255',
@@ -211,6 +218,8 @@ public function update(Request $request, int $id): JsonResponse
             'footer_remark_label' => 'nullable|string|max:50',
             'footer_judgement_label' => 'nullable|string|max:50',
             'footer_judgement_options' => 'nullable|array',
+            'schema' => 'nullable|array',
+            'page_config' => 'nullable|array',
             'is_active' => 'boolean',
             'linked_item_ids' => 'nullable|array',
             'linked_item_ids.*' => 'integer',
@@ -235,7 +244,7 @@ public function update(Request $request, int $id): JsonResponse
         try {
             DB::beginTransaction();
 
-            $template->update([
+            $updateData = [
                 'name' => $validated['name'],
                 'category' => $validated['category'] ?? null,
                 'title' => $validated['title'] ?? null,
@@ -248,7 +257,20 @@ public function update(Request $request, int $id): JsonResponse
                 'is_active' => $validated['is_active'] ?? true,
                 'linked_item_ids' => $validated['linked_item_ids'] ?? null,
                 'linked_process_id' => $validated['linked_process_id'] ?? null,
-            ]);
+            ];
+
+            // 블록 빌더 전용 필드
+            if (isset($validated['builder_type'])) {
+                $updateData['builder_type'] = $validated['builder_type'];
+            }
+            if (array_key_exists('schema', $validated)) {
+                $updateData['schema'] = $validated['schema'];
+            }
+            if (array_key_exists('page_config', $validated)) {
+                $updateData['page_config'] = $validated['page_config'];
+            }
+
+            $template->update($updateData);
 
             // 관계 데이터 저장 (기존 데이터 삭제 후 재생성)
             $this->saveRelations($template, $validated, true);
@@ -396,6 +418,7 @@ public function duplicate(Request $request, int $id): JsonResponse
                 'tenant_id' => $source->tenant_id,
                 'name' => $newName,
                 'category' => $source->category,
+                'builder_type' => $source->builder_type ?? 'legacy',
                 'title' => $source->title,
                 'company_name' => $source->company_name,
                 'company_address' => $source->company_address,
@@ -403,6 +426,8 @@ public function duplicate(Request $request, int $id): JsonResponse
                 'footer_remark_label' => $source->footer_remark_label,
                 'footer_judgement_label' => $source->footer_judgement_label,
                 'footer_judgement_options' => $source->footer_judgement_options,
+                'schema' => $source->schema,
+                'page_config' => $source->page_config,
                 'is_active' => false,
                 'linked_item_ids' => null, // 연결품목은 복사하지 않음 (중복 방지)
                 'linked_process_id' => null,

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

@@ -0,0 +1,265 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\StoreEquipmentRequest;
+use App\Http\Requests\UpdateEquipmentRequest;
+use App\Services\EquipmentImportService;
+use App\Services\EquipmentPhotoService;
+use App\Services\EquipmentService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentController extends Controller
+{
+    public function __construct(
+        private EquipmentService $equipmentService,
+        private EquipmentPhotoService $photoService,
+        private EquipmentImportService $importService,
+    ) {}
+
+    public function index(Request $request)
+    {
+        $equipments = $this->equipmentService->getEquipments(
+            $request->all(),
+            $request->input('per_page', 20)
+        );
+
+        if ($request->header('HX-Request')) {
+            return view('equipment.partials.table', compact('equipments'));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $equipments->items(),
+            'meta' => [
+                'current_page' => $equipments->currentPage(),
+                'total' => $equipments->total(),
+                'per_page' => $equipments->perPage(),
+                'last_page' => $equipments->lastPage(),
+            ],
+        ]);
+    }
+
+    public function store(StoreEquipmentRequest $request): JsonResponse
+    {
+        try {
+            $equipment = $this->equipmentService->createEquipment($request->validated());
+
+            return response()->json([
+                'success' => true,
+                'message' => '설비가 등록되었습니다.',
+                'data' => $equipment,
+            ], 201);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        $equipment = $this->equipmentService->getEquipmentById($id);
+
+        if (! $equipment) {
+            return response()->json([
+                'success' => false,
+                'message' => '설비를 찾을 수 없습니다.',
+            ], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $equipment,
+        ]);
+    }
+
+    public function update(UpdateEquipmentRequest $request, int $id): JsonResponse
+    {
+        try {
+            $equipment = $this->equipmentService->updateEquipment($id, $request->validated());
+
+            return response()->json([
+                'success' => true,
+                'message' => '설비 정보가 수정되었습니다.',
+                'data' => $equipment,
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        try {
+            $this->equipmentService->deleteEquipment($id);
+
+            return response()->json([
+                'success' => true,
+                'message' => '설비가 삭제되었습니다.',
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function restore(int $id): JsonResponse
+    {
+        try {
+            $this->equipmentService->restoreEquipment($id);
+
+            return response()->json([
+                'success' => true,
+                'message' => '설비가 복원되었습니다.',
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function templates(int $id): JsonResponse
+    {
+        $equipment = $this->equipmentService->getEquipmentById($id);
+
+        if (! $equipment) {
+            return response()->json(['success' => false, 'message' => '설비를 찾을 수 없습니다.'], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $equipment->inspectionTemplates,
+        ]);
+    }
+
+    // =========================================================================
+    // 사진 관리
+    // =========================================================================
+
+    public function uploadPhotos(Request $request, int $id): JsonResponse
+    {
+        $request->validate([
+            'photos' => 'required|array|min:1|max:10',
+            'photos.*' => 'required|image|max:10240',
+        ]);
+
+        $equipment = $this->equipmentService->getEquipmentById($id);
+
+        if (! $equipment) {
+            return response()->json(['success' => false, 'message' => '설비를 찾을 수 없습니다.'], 404);
+        }
+
+        $result = $this->photoService->uploadPhotos($equipment, $request->file('photos'));
+
+        return response()->json([
+            'success' => true,
+            'message' => "{$result['uploaded']}장 업로드 완료",
+            'data' => [
+                'uploaded' => $result['uploaded'],
+                'errors' => $result['errors'],
+                'photos' => $this->photoService->getPhotoUrls($equipment),
+            ],
+        ]);
+    }
+
+    public function photos(int $id): JsonResponse
+    {
+        $equipment = $this->equipmentService->getEquipmentById($id);
+
+        if (! $equipment) {
+            return response()->json(['success' => false, 'message' => '설비를 찾을 수 없습니다.'], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $this->photoService->getPhotoUrls($equipment),
+        ]);
+    }
+
+    public function deletePhoto(int $id, int $fileId): JsonResponse
+    {
+        $equipment = $this->equipmentService->getEquipmentById($id);
+
+        if (! $equipment) {
+            return response()->json(['success' => false, 'message' => '설비를 찾을 수 없습니다.'], 404);
+        }
+
+        $deleted = $this->photoService->deletePhoto($equipment, $fileId);
+
+        if (! $deleted) {
+            return response()->json(['success' => false, 'message' => '사진을 찾을 수 없습니다.'], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => '사진이 삭제되었습니다.',
+        ]);
+    }
+
+    // =========================================================================
+    // 엑셀 Import
+    // =========================================================================
+
+    public function importPreview(Request $request): JsonResponse
+    {
+        $request->validate([
+            'file' => 'required|file|mimes:xlsx,xls|max:10240',
+        ]);
+
+        try {
+            $result = $this->importService->preview($request->file('file')->getRealPath());
+
+            return response()->json([
+                'success' => true,
+                'data' => $result,
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function importExecute(Request $request): JsonResponse
+    {
+        $request->validate([
+            'file' => 'required|file|mimes:xlsx,xls|max:10240',
+            'duplicate_action' => 'in:skip,overwrite',
+        ]);
+
+        try {
+            $result = $this->importService->import(
+                $request->file('file')->getRealPath(),
+                ['duplicate_action' => $request->input('duplicate_action', 'skip')]
+            );
+
+            $photoMsg = '';
+            if (! empty($result['photos_uploaded'])) {
+                $photoMsg = ", 사진 {$result['photos_uploaded']}장 업로드";
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => "Import 완료: 성공 {$result['success']}건, 실패 {$result['failed']}건, 건너뜀 {$result['skipped']}건{$photoMsg}",
+                'data' => $result,
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+}

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

@@ -0,0 +1,303 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin;
+
+use App\Enums\InspectionCycle;
+use App\Http\Controllers\Controller;
+use App\Services\EquipmentInspectionService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentInspectionController extends Controller
+{
+    public function __construct(
+        private EquipmentInspectionService $inspectionService
+    ) {}
+
+    public function index(Request $request)
+    {
+        $cycle = $request->input('cycle', InspectionCycle::DAILY);
+        $period = $request->input('period') ?? $request->input('year_month', now()->format('Y-m'));
+
+        // daily가 아닌 주기에서 period가 없으면 현재 연도
+        if ($cycle !== InspectionCycle::DAILY && ! $request->input('period')) {
+            $period = now()->format('Y');
+        }
+
+        $productionLine = $request->input('production_line');
+        $equipmentId = $request->input('equipment_id');
+
+        $inspections = $this->inspectionService->getInspections(
+            $cycle,
+            $period,
+            $productionLine,
+            $equipmentId ? (int) $equipmentId : null
+        );
+
+        if ($request->header('HX-Request')) {
+            $holidayDates = InspectionCycle::getHolidayDates($cycle, $period);
+
+            return view('equipment.partials.inspection-grid', [
+                'inspections' => $inspections,
+                'cycle' => $cycle,
+                'period' => $period,
+                'holidayDates' => $holidayDates,
+            ]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $inspections,
+        ]);
+    }
+
+    public function toggleDetail(Request $request): JsonResponse
+    {
+        $request->validate([
+            'equipment_id' => 'required|integer',
+            'template_item_id' => 'required|integer',
+            'check_date' => 'required|date',
+            'cycle' => 'nullable|string',
+        ]);
+
+        try {
+            $result = $this->inspectionService->toggleDetail(
+                $request->input('equipment_id'),
+                $request->input('template_item_id'),
+                $request->input('check_date'),
+                $request->input('cycle', InspectionCycle::DAILY)
+            );
+
+            return response()->json([
+                'success' => true,
+                'data' => $result,
+            ]);
+        } catch (\Exception $e) {
+            $status = $e->getMessage() === '점검 권한이 없습니다.' ? 403 : 400;
+
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], $status);
+        }
+    }
+
+    public function setResult(Request $request): JsonResponse
+    {
+        $request->validate([
+            'equipment_id' => 'required|integer',
+            'template_item_id' => 'required|integer',
+            'check_date' => 'required|date',
+            'cycle' => 'nullable|string',
+            'result' => 'nullable|in:good,bad,repaired',
+        ]);
+
+        try {
+            $result = $this->inspectionService->setResult(
+                $request->input('equipment_id'),
+                $request->input('template_item_id'),
+                $request->input('check_date'),
+                $request->input('cycle', InspectionCycle::DAILY),
+                $request->input('result')
+            );
+
+            return response()->json([
+                'success' => true,
+                'data' => $result,
+            ]);
+        } catch (\Exception $e) {
+            $status = $e->getMessage() === '점검 권한이 없습니다.' ? 403 : 400;
+
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], $status);
+        }
+    }
+
+    public function updateNotes(Request $request): JsonResponse
+    {
+        $request->validate([
+            'equipment_id' => 'required|integer',
+            'year_month' => 'required|string',
+            'cycle' => 'nullable|string',
+            'overall_judgment' => 'nullable|in:OK,NG',
+            'repair_note' => 'nullable|string',
+            'issue_note' => 'nullable|string',
+            'inspector_id' => 'nullable|integer',
+        ]);
+
+        try {
+            $inspection = $this->inspectionService->updateInspectionNotes(
+                $request->input('equipment_id'),
+                $request->input('year_month'),
+                $request->only(['overall_judgment', 'repair_note', 'issue_note', 'inspector_id']),
+                $request->input('cycle', InspectionCycle::DAILY)
+            );
+
+            return response()->json([
+                'success' => true,
+                'message' => '점검 정보가 저장되었습니다.',
+                'data' => $inspection,
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function resetInspection(Request $request): JsonResponse
+    {
+        $request->validate([
+            'equipment_id' => 'required|integer',
+            'cycle' => 'required|string',
+            'period' => 'required|string',
+        ]);
+
+        try {
+            $deleted = $this->inspectionService->resetEquipmentInspection(
+                $request->input('equipment_id'),
+                $request->input('cycle'),
+                $request->input('period')
+            );
+
+            return response()->json([
+                'success' => true,
+                'message' => "점검 데이터 {$deleted}건이 초기화되었습니다.",
+                'data' => ['deleted' => $deleted],
+            ]);
+        } catch (\Exception $e) {
+            $status = $e->getMessage() === '점검 권한이 없습니다.' ? 403 : 400;
+
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], $status);
+        }
+    }
+
+    public function resetAllInspections(Request $request): JsonResponse
+    {
+        $request->validate([
+            'cycle' => 'required|string',
+            'period' => 'required|string',
+        ]);
+
+        try {
+            $deleted = $this->inspectionService->resetAllInspections(
+                $request->input('cycle'),
+                $request->input('period')
+            );
+
+            return response()->json([
+                'success' => true,
+                'message' => "전체 점검 데이터 {$deleted}건이 초기화되었습니다.",
+                'data' => ['deleted' => $deleted],
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function storeTemplate(Request $request, int $equipmentId): JsonResponse
+    {
+        $request->validate([
+            'item_no' => 'required|integer',
+            'inspection_cycle' => 'nullable|string',
+            'check_point' => 'required|string|max:50',
+            'check_item' => 'required|string|max:100',
+            'check_timing' => 'nullable|in:operating,stopped',
+            'check_frequency' => 'nullable|string|max:50',
+            'check_method' => 'nullable|string',
+            'sort_order' => 'nullable|integer',
+        ]);
+
+        try {
+            $data = $request->all();
+            if (empty($data['inspection_cycle'])) {
+                $data['inspection_cycle'] = InspectionCycle::DAILY;
+            }
+
+            $template = $this->inspectionService->saveTemplate($equipmentId, $data);
+
+            return response()->json([
+                'success' => true,
+                'message' => '점검항목이 추가되었습니다.',
+                'data' => $template,
+            ], 201);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function updateTemplate(Request $request, int $templateId): JsonResponse
+    {
+        try {
+            $template = $this->inspectionService->updateTemplate($templateId, $request->all());
+
+            return response()->json([
+                'success' => true,
+                'message' => '점검항목이 수정되었습니다.',
+                'data' => $template,
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function copyTemplates(Request $request, int $equipmentId): JsonResponse
+    {
+        $request->validate([
+            'source_cycle' => 'required|string',
+            'target_cycles' => 'required|array|min:1',
+            'target_cycles.*' => 'required|string',
+        ]);
+
+        try {
+            $result = $this->inspectionService->copyTemplatesToCycles(
+                $equipmentId,
+                $request->input('source_cycle'),
+                $request->input('target_cycles')
+            );
+
+            return response()->json([
+                'success' => true,
+                'message' => "{$result['copied']}개 항목이 복사되었습니다.".($result['skipped'] > 0 ? " (중복 {$result['skipped']}개 건너뜀)" : ''),
+                'data' => $result,
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function deleteTemplate(int $templateId): JsonResponse
+    {
+        try {
+            $this->inspectionService->deleteTemplate($templateId);
+
+            return response()->json([
+                'success' => true,
+                'message' => '점검항목이 삭제되었습니다.',
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+}

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

@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\StoreEquipmentRepairRequest;
+use App\Services\EquipmentRepairService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentRepairController extends Controller
+{
+    public function __construct(
+        private EquipmentRepairService $repairService
+    ) {}
+
+    public function index(Request $request)
+    {
+        $repairs = $this->repairService->getRepairs(
+            $request->all(),
+            $request->input('per_page', 20)
+        );
+
+        if ($request->header('HX-Request')) {
+            return view('equipment.partials.repair-table', compact('repairs'));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $repairs->items(),
+            'meta' => [
+                'current_page' => $repairs->currentPage(),
+                'total' => $repairs->total(),
+                'per_page' => $repairs->perPage(),
+                'last_page' => $repairs->lastPage(),
+            ],
+        ]);
+    }
+
+    public function store(StoreEquipmentRepairRequest $request): JsonResponse
+    {
+        try {
+            $repair = $this->repairService->createRepair($request->validated());
+
+            return response()->json([
+                'success' => true,
+                'message' => '수리이력이 등록되었습니다.',
+                'data' => $repair,
+            ], 201);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        try {
+            $repair = $this->repairService->updateRepair($id, $request->all());
+
+            return response()->json([
+                'success' => true,
+                'message' => '수리이력이 수정되었습니다.',
+                'data' => $repair,
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        try {
+            $this->repairService->deleteRepair($id);
+
+            return response()->json([
+                'success' => true,
+                'message' => '수리이력이 삭제되었습니다.',
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 400);
+        }
+    }
+}

app/Http/Controllers/Api/Admin/HR/AttendanceController.php

@@ -0,0 +1,380 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\HR\Attendance;
+use App\Services\HR\AttendanceService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class AttendanceController extends Controller
+{
+    public function __construct(
+        private AttendanceService $attendanceService
+    ) {}
+
+    /**
+     * 근태 목록 조회 (HTMX → HTML / 일반 → JSON)
+     */
+    public function index(Request $request): JsonResponse|Response
+    {
+        $attendances = $this->attendanceService->getAttendances(
+            $request->all(),
+            $request->integer('per_page', 20)
+        );
+
+        if ($request->header('HX-Request')) {
+            $viewName = $request->input('view') === 'manage'
+                ? 'hr.attendances.partials.table-manage'
+                : 'hr.attendances.partials.table';
+
+            return response(view($viewName, compact('attendances')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $attendances->items(),
+            'meta' => [
+                'current_page' => $attendances->currentPage(),
+                'last_page' => $attendances->lastPage(),
+                'per_page' => $attendances->perPage(),
+                'total' => $attendances->total(),
+            ],
+        ]);
+    }
+
+    /**
+     * 월간 통계 (HTMX → HTML / 일반 → JSON)
+     */
+    public function stats(Request $request): JsonResponse|Response
+    {
+        $stats = $this->attendanceService->getMonthlyStats(
+            $request->integer('year') ?: null,
+            $request->integer('month') ?: null
+        );
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.attendances.partials.stats', compact('stats')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $stats,
+        ]);
+    }
+
+    /**
+     * 월간 캘린더 (HTMX → HTML)
+     */
+    public function calendar(Request $request): JsonResponse|Response
+    {
+        $year = $request->integer('year') ?: now()->year;
+        $month = $request->integer('month') ?: now()->month;
+        $userId = $request->integer('user_id') ?: null;
+
+        $attendances = $this->attendanceService->getMonthlyCalendarData($year, $month, $userId);
+        $calendarData = $attendances->groupBy(fn ($att) => $att->base_date->format('Y-m-d'));
+        $employees = $this->attendanceService->getActiveEmployees();
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.attendances.partials.calendar', compact(
+                'year', 'month', 'calendarData', 'employees'
+            ))->with('selectedUserId', $userId));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $calendarData,
+        ]);
+    }
+
+    /**
+     * 사원별 월간 요약 (HTMX → HTML)
+     */
+    public function summary(Request $request): JsonResponse|Response
+    {
+        $year = $request->integer('year') ?: now()->year;
+        $month = $request->integer('month') ?: now()->month;
+
+        $summary = $this->attendanceService->getEmployeeMonthlySummary($year, $month);
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.attendances.partials.summary', compact('summary', 'year', 'month')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $summary,
+        ]);
+    }
+
+    /**
+     * 초과근무 알림 (HTMX → HTML)
+     */
+    public function overtimeAlerts(Request $request): JsonResponse|Response
+    {
+        $alerts = $this->attendanceService->getOvertimeAlerts();
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.attendances.partials.overtime-alerts', compact('alerts')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $alerts,
+        ]);
+    }
+
+    /**
+     * 잔여 연차 조회
+     */
+    public function leaveBalance(Request $request, int $userId): JsonResponse
+    {
+        $balance = $this->attendanceService->getLeaveBalance($userId);
+
+        return response()->json([
+            'success' => true,
+            'data' => [
+                'total' => $balance?->total ?? 0,
+                'used' => $balance?->used ?? 0,
+                'remaining' => $balance?->remaining ?? 0,
+            ],
+        ]);
+    }
+
+    /**
+     * 엑셀(CSV) 내보내기
+     */
+    public function export(Request $request): StreamedResponse
+    {
+        $attendances = $this->attendanceService->getExportData($request->all());
+        $tenantId = session('selected_tenant_id');
+
+        $filename = '근태현황_'.now()->format('Ymd').'.csv';
+
+        return response()->streamDownload(function () use ($attendances) {
+            $file = fopen('php://output', 'w');
+            fwrite($file, "\xEF\xBB\xBF"); // UTF-8 BOM
+
+            fputcsv($file, ['날짜', '사원명', '부서', '상태', '출근', '퇴근', '비고']);
+
+            foreach ($attendances as $att) {
+                $profile = $att->user?->tenantProfiles?->first();
+                $displayName = $profile?->display_name ?? $att->user?->name ?? '-';
+                $department = $profile?->department?->name ?? '-';
+                $statusLabel = Attendance::STATUS_MAP[$att->status] ?? $att->status;
+                $checkIn = $att->check_in ? substr($att->check_in, 0, 5) : '';
+                $checkOut = $att->check_out ? substr($att->check_out, 0, 5) : '';
+
+                fputcsv($file, [
+                    $att->base_date->format('Y-m-d'),
+                    $displayName,
+                    $department,
+                    $statusLabel,
+                    $checkIn,
+                    $checkOut,
+                    $att->remarks ?? '',
+                ]);
+            }
+
+            fclose($file);
+        }, $filename, [
+            'Content-Type' => 'text/csv; charset=UTF-8',
+        ]);
+    }
+
+    /**
+     * 일괄 삭제
+     */
+    public function bulkDestroy(Request $request): JsonResponse|Response
+    {
+        $validated = $request->validate([
+            'ids' => 'required|array|min:1',
+            'ids.*' => 'integer',
+        ]);
+
+        try {
+            $count = $this->attendanceService->bulkDelete($validated['ids']);
+
+            if ($request->header('HX-Request')) {
+                $attendances = $this->attendanceService->getAttendances(
+                    $request->except('ids'),
+                    $request->integer('per_page', 20)
+                );
+
+                return response(view('hr.attendances.partials.table', compact('attendances')));
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => "{$count}건의 근태가 삭제되었습니다.",
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '일괄 삭제 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 근태 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'user_id' => 'required|integer|exists:users,id',
+            'base_date' => 'required|date',
+            'status' => 'required|string|in:onTime,late,absent,vacation,businessTrip,fieldWork,overtime,remote',
+            'check_in' => 'nullable|date_format:H:i',
+            'check_out' => 'nullable|date_format:H:i',
+            'remarks' => 'nullable|string|max:500',
+        ]);
+
+        try {
+            $attendance = $this->attendanceService->storeAttendance($validated);
+
+            return response()->json([
+                'success' => true,
+                'message' => '근태가 등록되었습니다.',
+                'data' => $attendance,
+            ], 201);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '근태 등록 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 일괄 등록
+     */
+    public function bulkStore(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'user_ids' => 'required|array|min:1',
+            'user_ids.*' => 'integer|exists:users,id',
+            'base_date' => 'required|date',
+            'status' => 'required|string|in:onTime,late,absent,vacation,businessTrip,fieldWork,overtime,remote',
+            'check_in' => 'nullable|date_format:H:i',
+            'check_out' => 'nullable|date_format:H:i',
+            'remarks' => 'nullable|string|max:500',
+        ]);
+
+        try {
+            $result = $this->attendanceService->bulkStore($validated);
+
+            return response()->json([
+                'success' => true,
+                'message' => "신규 {$result['created']}건, 수정 {$result['updated']}건 처리되었습니다.",
+                'data' => $result,
+            ], 201);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '일괄 등록 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 근태 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'status' => 'sometimes|required|string|in:onTime,late,absent,vacation,businessTrip,fieldWork,overtime,remote',
+            'check_in' => 'nullable|date_format:H:i',
+            'check_out' => 'nullable|date_format:H:i',
+            'remarks' => 'nullable|string|max:500',
+        ]);
+
+        try {
+            $attendance = $this->attendanceService->updateAttendance($id, $validated);
+
+            if (! $attendance) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '근태 정보를 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '근태가 수정되었습니다.',
+                'data' => $attendance,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '근태 수정 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 근태 삭제
+     */
+    public function destroy(Request $request, int $id): JsonResponse|Response
+    {
+        try {
+            $force = $request->boolean('force');
+
+            if ($force) {
+                if (! auth()->user()->isSuperAdmin()) {
+                    return response()->json(['success' => false, 'message' => '권한이 없습니다.'], 403);
+                }
+                $result = $this->attendanceService->forceDeleteAttendance($id);
+                $message = '근태가 영구 삭제되었습니다.';
+            } else {
+                $result = $this->attendanceService->deleteAttendance($id);
+                $message = '근태가 삭제되었습니다.';
+            }
+
+            if (! $result) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '근태 정보를 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            if ($request->header('HX-Request')) {
+                $attendances = $this->attendanceService->getAttendances(
+                    $request->all(),
+                    $request->integer('per_page', 20)
+                );
+
+                return response(view('hr.attendances.partials.table', compact('attendances')));
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => $message,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '근태 삭제 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+}

app/Http/Controllers/Api/Admin/HR/BusinessIncomeEarnerController.php

@@ -0,0 +1,389 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\Boards\File;
+use App\Services\GoogleCloudStorageService;
+use App\Services\HR\BusinessIncomeEarnerService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+
+class BusinessIncomeEarnerController extends Controller
+{
+    public function __construct(
+        private BusinessIncomeEarnerService $service
+    ) {}
+
+    /**
+     * 사업소득자 목록 조회 (HTMX → HTML / 일반 → JSON)
+     */
+    public function index(Request $request): JsonResponse|Response
+    {
+        $earners = $this->service->getBusinessIncomeEarners(
+            $request->all(),
+            $request->integer('per_page', 20)
+        );
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.business-income-earners.partials.table', compact('earners')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $earners->items(),
+            'meta' => [
+                'current_page' => $earners->currentPage(),
+                'last_page' => $earners->lastPage(),
+                'per_page' => $earners->perPage(),
+                'total' => $earners->total(),
+            ],
+        ]);
+    }
+
+    /**
+     * 기존 사용자 검색 (사업소득자 미등록, 테넌트 소속)
+     */
+    public function searchUsers(Request $request): JsonResponse
+    {
+        $users = $this->service->searchTenantUsers($request->get('q') ?? '');
+
+        return response()->json([
+            'success' => true,
+            'data' => $users,
+        ]);
+    }
+
+    /**
+     * 사업소득자 통계
+     */
+    public function stats(): JsonResponse
+    {
+        $stats = $this->service->getStats();
+
+        return response()->json([
+            'success' => true,
+            'data' => $stats,
+        ]);
+    }
+
+    /**
+     * 사업소득자 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $rules = [
+            'existing_user_id' => 'nullable|integer|exists:users,id',
+            'name' => 'required|string|max:50',
+            'email' => 'nullable|email|max:100',
+            'phone' => 'nullable|string|max:20',
+            'department_id' => 'nullable|integer|exists:departments,id',
+            'position_key' => 'nullable|string|max:50',
+            'job_title_key' => 'nullable|string|max:50',
+            'work_location_key' => 'nullable|string|max:50',
+            'employment_type_key' => 'nullable|string|max:50',
+            'employee_status' => 'nullable|string|in:active,leave,resigned',
+            'manager_user_id' => 'nullable|integer|exists:users,id',
+            'display_name' => 'nullable|string|max:50',
+            'hire_date' => 'nullable|date',
+            'resign_date' => 'nullable|date',
+            'address' => 'nullable|string|max:200',
+            'emergency_contact' => 'nullable|string|max:100',
+            'resident_number' => 'nullable|string|max:14',
+            'bank_account.bank_code' => 'nullable|string|max:20',
+            'bank_account.bank_name' => 'nullable|string|max:50',
+            'bank_account.account_holder' => 'nullable|string|max:50',
+            'bank_account.account_number' => 'nullable|string|max:30',
+            'dependents' => 'nullable|array',
+            'dependents.*.name' => 'required_with:dependents|string|max:50',
+            'dependents.*.nationality' => 'nullable|string|in:korean,foreigner',
+            'dependents.*.resident_number' => 'nullable|string|max:14',
+            'dependents.*.relationship' => 'nullable|string|max:20',
+            'dependents.*.is_disabled' => 'nullable|boolean',
+            'dependents.*.is_dependent' => 'nullable|boolean',
+            // 사업장등록정보
+            'business_registration_number' => 'nullable|string|max:12',
+            'business_name' => 'nullable|string|max:100',
+            'business_representative' => 'nullable|string|max:50',
+            'business_type' => 'nullable|string|max:50',
+            'business_category' => 'nullable|string|max:50',
+            'business_address' => 'nullable|string|max:200',
+        ];
+
+        if (! $request->filled('existing_user_id')) {
+            $rules['email'] = 'nullable|email|max:100|unique:users,email';
+        }
+
+        $validated = $request->validate($rules);
+
+        try {
+            $earner = $this->service->create($validated);
+
+            return response()->json([
+                'success' => true,
+                'message' => '사업소득자가 등록되었습니다.',
+                'data' => $earner,
+            ], 201);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '사업소득자 등록 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 사업소득자 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        $earner = $this->service->getById($id);
+
+        if (! $earner) {
+            return response()->json([
+                'success' => false,
+                'message' => '사업소득자 정보를 찾을 수 없습니다.',
+            ], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $earner,
+        ]);
+    }
+
+    /**
+     * 사업소득자 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'sometimes|required|string|max:50',
+            'email' => 'nullable|email|max:100',
+            'phone' => 'nullable|string|max:20',
+            'department_id' => 'nullable|integer|exists:departments,id',
+            'position_key' => 'nullable|string|max:50',
+            'job_title_key' => 'nullable|string|max:50',
+            'work_location_key' => 'nullable|string|max:50',
+            'employment_type_key' => 'nullable|string|max:50',
+            'employee_status' => 'nullable|string|in:active,leave,resigned',
+            'manager_user_id' => 'nullable|integer|exists:users,id',
+            'display_name' => 'nullable|string|max:50',
+            'hire_date' => 'nullable|date',
+            'resign_date' => 'nullable|date',
+            'address' => 'nullable|string|max:200',
+            'emergency_contact' => 'nullable|string|max:100',
+            'resident_number' => 'nullable|string|max:14',
+            'bank_account.bank_code' => 'nullable|string|max:20',
+            'bank_account.bank_name' => 'nullable|string|max:50',
+            'bank_account.account_holder' => 'nullable|string|max:50',
+            'bank_account.account_number' => 'nullable|string|max:30',
+            'dependents' => 'nullable|array',
+            'dependents.*.name' => 'required_with:dependents|string|max:50',
+            'dependents.*.nationality' => 'nullable|string|in:korean,foreigner',
+            'dependents.*.resident_number' => 'nullable|string|max:14',
+            'dependents.*.relationship' => 'nullable|string|max:20',
+            'dependents.*.is_disabled' => 'nullable|boolean',
+            'dependents.*.is_dependent' => 'nullable|boolean',
+            // 사업장등록정보
+            'business_registration_number' => 'nullable|string|max:12',
+            'business_name' => 'nullable|string|max:100',
+            'business_representative' => 'nullable|string|max:50',
+            'business_type' => 'nullable|string|max:50',
+            'business_category' => 'nullable|string|max:50',
+            'business_address' => 'nullable|string|max:200',
+        ]);
+
+        if ($request->has('dependents_submitted') && ! array_key_exists('dependents', $validated)) {
+            $validated['dependents'] = [];
+        }
+
+        try {
+            $earner = $this->service->update($id, $validated);
+
+            if (! $earner) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '사업소득자 정보를 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '사업소득자 정보가 수정되었습니다.',
+                'data' => $earner,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '사업소득자 수정 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 사업소득자 삭제 (퇴직 처리)
+     */
+    public function destroy(Request $request, int $id): JsonResponse|Response
+    {
+        try {
+            $result = $this->service->delete($id);
+
+            if (! $result) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '사업소득자 정보를 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            if ($request->header('HX-Request')) {
+                $earners = $this->service->getBusinessIncomeEarners($request->all(), $request->integer('per_page', 20));
+
+                return response(view('hr.business-income-earners.partials.table', compact('earners')));
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '퇴직 처리되었습니다.',
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '퇴직 처리 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 첨부파일 업로드
+     */
+    public function uploadFile(Request $request, int $id, GoogleCloudStorageService $gcs): JsonResponse
+    {
+        $earner = $this->service->getById($id);
+        if (! $earner) {
+            return response()->json(['success' => false, 'message' => '사업소득자 정보를 찾을 수 없습니다.'], 404);
+        }
+
+        $request->validate([
+            'files' => 'required|array|max:10',
+            'files.*' => 'file|max:20480',
+        ]);
+
+        $tenantId = session('selected_tenant_id');
+        $uploaded = [];
+
+        foreach ($request->file('files') as $file) {
+            $storedName = Str::random(40).'.'.$file->getClientOriginalExtension();
+            $storagePath = "business-income-earners/{$tenantId}/{$earner->id}/{$storedName}";
+
+            Storage::disk('tenant')->put($storagePath, file_get_contents($file));
+
+            $gcsUri = null;
+            $gcsObjectName = null;
+            if ($gcs->isAvailable()) {
+                $gcsObjectName = $storagePath;
+                $gcsUri = $gcs->upload($file->getRealPath(), $gcsObjectName);
+            }
+
+            $fileRecord = File::create([
+                'tenant_id' => $tenantId,
+                'document_id' => $earner->id,
+                'document_type' => 'business_income_earner_profile',
+                'original_name' => $file->getClientOriginalName(),
+                'stored_name' => $storedName,
+                'file_path' => $storagePath,
+                'mime_type' => $file->getMimeType(),
+                'file_size' => $file->getSize(),
+                'file_type' => strtolower($file->getClientOriginalExtension()),
+                'gcs_object_name' => $gcsObjectName,
+                'gcs_uri' => $gcsUri,
+                'uploaded_by' => auth()->id(),
+                'created_by' => auth()->id(),
+            ]);
+
+            $uploaded[] = $fileRecord;
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => count($uploaded).'개 파일이 업로드되었습니다.',
+            'data' => $uploaded,
+        ], 201);
+    }
+
+    /**
+     * 첨부파일 삭제
+     */
+    public function deleteFile(int $id, int $fileId, GoogleCloudStorageService $gcs): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $file = File::where('id', $fileId)
+            ->where('document_id', $id)
+            ->where('document_type', 'business_income_earner_profile')
+            ->where('tenant_id', $tenantId)
+            ->first();
+
+        if (! $file) {
+            return response()->json(['success' => false, 'message' => '파일을 찾을 수 없습니다.'], 404);
+        }
+
+        if ($gcs->isAvailable() && $file->gcs_object_name) {
+            $gcs->delete($file->gcs_object_name);
+        }
+
+        if ($file->file_path && Storage::disk('tenant')->exists($file->file_path)) {
+            Storage::disk('tenant')->delete($file->file_path);
+        }
+
+        $file->deleted_by = auth()->id();
+        $file->save();
+        $file->delete();
+
+        return response()->json(['success' => true, 'message' => '파일이 삭제되었습니다.']);
+    }
+
+    /**
+     * 첨부파일 다운로드
+     */
+    public function downloadFile(int $id, int $fileId, GoogleCloudStorageService $gcs)
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $file = File::where('id', $fileId)
+            ->where('document_id', $id)
+            ->where('document_type', 'business_income_earner_profile')
+            ->where('tenant_id', $tenantId)
+            ->first();
+
+        if (! $file) {
+            abort(404, '파일을 찾을 수 없습니다.');
+        }
+
+        if ($gcs->isAvailable() && $file->gcs_object_name) {
+            $signedUrl = $gcs->getSignedUrl($file->gcs_object_name, 60);
+            if ($signedUrl) {
+                return redirect($signedUrl);
+            }
+        }
+
+        $disk = Storage::disk('tenant');
+        if ($file->file_path && $disk->exists($file->file_path)) {
+            return $disk->download($file->file_path, $file->original_name);
+        }
+
+        abort(404, '파일이 서버에 존재하지 않습니다.');
+    }
+}

app/Http/Controllers/Api/Admin/HR/BusinessIncomePaymentController.php

@@ -0,0 +1,229 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\HR;
+
+use App\Http\Controllers\Controller;
+use App\Services\HR\BusinessIncomePaymentService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use PhpOffice\PhpSpreadsheet\Spreadsheet;
+use PhpOffice\PhpSpreadsheet\Style\Alignment;
+use PhpOffice\PhpSpreadsheet\Style\Border;
+use PhpOffice\PhpSpreadsheet\Style\Color;
+use PhpOffice\PhpSpreadsheet\Style\Fill;
+use PhpOffice\PhpSpreadsheet\Writer\Xlsx;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class BusinessIncomePaymentController extends Controller
+{
+    private const ALLOWED_PAYROLL_USERS = ['이경호', '전진선', '김보곤'];
+
+    public function __construct(
+        private BusinessIncomePaymentService $service
+    ) {}
+
+    private function checkPayrollAccess(): ?JsonResponse
+    {
+        if (! in_array(auth()->user()->name, self::ALLOWED_PAYROLL_USERS)) {
+            return response()->json([
+                'success' => false,
+                'message' => '급여관리는 관계자만 볼 수 있습니다.',
+            ], 403);
+        }
+
+        return null;
+    }
+
+    /**
+     * 사업소득 지급 목록 (HTMX → 스프레드시트 파셜)
+     */
+    public function index(Request $request): JsonResponse|Response
+    {
+        if ($denied = $this->checkPayrollAccess()) {
+            return $denied;
+        }
+
+        $year = $request->integer('year') ?: now()->year;
+        $month = $request->integer('month') ?: now()->month;
+
+        $earners = $this->service->getActiveEarners();
+        $payments = $this->service->getPayments($year, $month);
+        $stats = $this->service->getMonthlyStats($year, $month);
+
+        $earnersForJs = $earners->map(fn ($e) => [
+            'user_id' => $e->user_id,
+            'business_name' => $e->business_name ?? ($e->user?->name ?? ''),
+            'user_name' => $e->user?->name ?? '',
+            'business_reg_number' => $e->business_registration_number ?? '',
+        ])->values();
+
+        if ($request->header('HX-Request')) {
+            return response(
+                view('hr.business-income-payments.partials.stats', compact('stats')).
+                '<!-- SPLIT -->'.
+                view('hr.business-income-payments.partials.spreadsheet', compact('payments', 'earnersForJs', 'year', 'month'))
+            );
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $payments,
+            'stats' => $stats,
+        ]);
+    }
+
+    /**
+     * 일괄 저장
+     */
+    public function bulkSave(Request $request): JsonResponse
+    {
+        if ($denied = $this->checkPayrollAccess()) {
+            return $denied;
+        }
+
+        $validated = $request->validate([
+            'year' => 'required|integer|min:2020|max:2100',
+            'month' => 'required|integer|min:1|max:12',
+            'items' => 'present|array',
+            'items.*.payment_id' => 'nullable|integer',
+            'items.*.user_id' => 'nullable|integer',
+            'items.*.display_name' => 'required|string|max:100',
+            'items.*.business_reg_number' => 'nullable|string|max:20',
+            'items.*.gross_amount' => 'required|numeric|min:0',
+            'items.*.service_content' => 'nullable|string|max:200',
+            'items.*.payment_date' => 'nullable|date',
+            'items.*.note' => 'nullable|string|max:500',
+        ]);
+
+        $result = $this->service->bulkSave(
+            $validated['year'],
+            $validated['month'],
+            $validated['items']
+        );
+
+        return response()->json([
+            'success' => true,
+            'message' => "저장 {$result['saved']}건, 삭제 {$result['deleted']}건, 건너뜀 {$result['skipped']}건",
+            'data' => $result,
+        ]);
+    }
+
+    /**
+     * XLSX 내보내기 (스타일링 포함)
+     */
+    public function export(Request $request): StreamedResponse|JsonResponse
+    {
+        if ($denied = $this->checkPayrollAccess()) {
+            return $denied;
+        }
+
+        $year = $request->integer('year') ?: now()->year;
+        $month = $request->integer('month') ?: now()->month;
+
+        $payments = $this->service->getExportData($year, $month);
+        $filename = "사업소득자임금대장_{$year}년{$month}월_".now()->format('Ymd').'.xlsx';
+
+        $spreadsheet = new Spreadsheet;
+        $sheet = $spreadsheet->getActiveSheet();
+        $sheet->setTitle('사업소득자 임금대장');
+
+        $lastCol = 'K';
+        $headers = ['구분', '상호/성명', "사업자등록번호\n/주민등록번호", '용역내용', '지급총액', "소득세\n(3%)", "지방소득세\n(0.3%)", '공제합계', '실지급액', '지급일자', '비고'];
+
+        // ── Row 1: 제목 ──
+        $sheet->mergeCells("A1:{$lastCol}1");
+        $sheet->setCellValue('A1', "< {$year}년도 {$month}월 사업소득자 임금대장 >");
+        $sheet->getStyle('A1')->applyFromArray([
+            'font' => ['bold' => true, 'size' => 14],
+            'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER, 'vertical' => Alignment::VERTICAL_CENTER],
+        ]);
+        $sheet->getRowDimension(1)->setRowHeight(30);
+
+        // ── Row 2: 헤더 ──
+        foreach ($headers as $colIdx => $header) {
+            $cell = chr(65 + $colIdx).'2';
+            $sheet->setCellValue($cell, $header);
+        }
+        $sheet->getStyle("A2:{$lastCol}2")->applyFromArray([
+            'font' => ['bold' => true, 'size' => 10, 'color' => ['argb' => 'FFFFFFFF']],
+            'fill' => ['fillType' => Fill::FILL_SOLID, 'startColor' => ['argb' => 'FF1F3864']],
+            'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER, 'vertical' => Alignment::VERTICAL_CENTER, 'wrapText' => true],
+            'borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN, 'color' => ['argb' => 'FF000000']]],
+        ]);
+        $sheet->getRowDimension(2)->setRowHeight(36);
+
+        // ── Row 3~: 데이터 ──
+        $dataStartRow = 3;
+        $row = $dataStartRow;
+        $moneyColumns = ['E', 'F', 'G', 'H', 'I'];
+
+        foreach ($payments as $idx => $payment) {
+            $name = $payment->display_name ?: ($payment->user?->name ?? '-');
+            $regNumber = $payment->business_reg_number ?? '';
+
+            $sheet->setCellValue("A{$row}", $idx + 1);
+            $sheet->setCellValue("B{$row}", $name);
+            $sheet->setCellValueExplicit("C{$row}", $regNumber, \PhpOffice\PhpSpreadsheet\Cell\DataType::TYPE_STRING);
+            $sheet->setCellValue("D{$row}", $payment->service_content ?? '');
+            $sheet->setCellValue("E{$row}", (int) $payment->gross_amount);
+            $sheet->setCellValue("F{$row}", (int) $payment->income_tax);
+            $sheet->setCellValue("G{$row}", (int) $payment->local_income_tax);
+            $sheet->setCellValue("H{$row}", (int) $payment->total_deductions);
+            $sheet->setCellValue("I{$row}", (int) $payment->net_amount);
+            $sheet->setCellValue("J{$row}", $payment->payment_date?->format('Y-m-d') ?? '');
+            $sheet->setCellValue("K{$row}", $payment->note ?? '');
+
+            // 지급일자 빨간색
+            if ($payment->payment_date) {
+                $sheet->getStyle("J{$row}")->getFont()->setColor(new Color('FF0000'));
+            }
+
+            $row++;
+        }
+
+        // 빈 행 채움 (최소 10행)
+        $minEndRow = $dataStartRow + 9;
+        while ($row <= $minEndRow) {
+            $row++;
+        }
+        $lastDataRow = $row - 1;
+
+        // ── 데이터 영역 스타일 ──
+        $dataRange = "A{$dataStartRow}:{$lastCol}{$lastDataRow}";
+        $sheet->getStyle($dataRange)->applyFromArray([
+            'borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN, 'color' => ['argb' => 'FF000000']]],
+            'alignment' => ['vertical' => Alignment::VERTICAL_CENTER],
+            'font' => ['size' => 10],
+        ]);
+
+        // 가운데 정렬: 구분, 용역내용, 지급일자, 비고
+        foreach (['A', 'D', 'J', 'K'] as $col) {
+            $sheet->getStyle("{$col}{$dataStartRow}:{$col}{$lastDataRow}")
+                ->getAlignment()->setHorizontal(Alignment::HORIZONTAL_CENTER);
+        }
+
+        // 금액 서식: #,##0 + 오른쪽 정렬
+        foreach ($moneyColumns as $col) {
+            $range = "{$col}{$dataStartRow}:{$col}{$lastDataRow}";
+            $sheet->getStyle($range)->getNumberFormat()->setFormatCode('#,##0');
+            $sheet->getStyle($range)->getAlignment()->setHorizontal(Alignment::HORIZONTAL_RIGHT);
+        }
+
+        // ── 열 너비 ──
+        $widths = ['A' => 8, 'B' => 14, 'C' => 22, 'D' => 14, 'E' => 14, 'F' => 14, 'G' => 14, 'H' => 14, 'I' => 14, 'J' => 14, 'K' => 14];
+        foreach ($widths as $col => $width) {
+            $sheet->getColumnDimension($col)->setWidth($width);
+        }
+
+        // ── 응답 반환 ──
+        return response()->streamDownload(function () use ($spreadsheet) {
+            $writer = new Xlsx($spreadsheet);
+            $writer->save('php://output');
+            $spreadsheet->disconnectWorksheets();
+        }, $filename, [
+            'Content-Type' => 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+            'Cache-Control' => 'max-age=0',
+        ]);
+    }
+}

app/Http/Controllers/Api/Admin/HR/EmployeeController.php

@@ -0,0 +1,597 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\Boards\File;
+use App\Services\GoogleCloudStorageService;
+use App\Services\HR\EmployeeService;
+use Carbon\Carbon;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class EmployeeController extends Controller
+{
+    public function __construct(
+        private EmployeeService $employeeService
+    ) {}
+
+    /**
+     * 사원 목록 조회 (HTMX → HTML / 일반 → JSON)
+     */
+    public function index(Request $request): JsonResponse|Response
+    {
+        $employees = $this->employeeService->getEmployees(
+            $request->all(),
+            $request->integer('per_page', 20)
+        );
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.employees.partials.table', compact('employees')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $employees->items(),
+            'meta' => [
+                'current_page' => $employees->currentPage(),
+                'last_page' => $employees->lastPage(),
+                'per_page' => $employees->perPage(),
+                'total' => $employees->total(),
+            ],
+        ]);
+    }
+
+    /**
+     * 기존 사용자 검색 (사원 미등록, 테넌트 소속)
+     */
+    public function searchUsers(Request $request): JsonResponse
+    {
+        $users = $this->employeeService->searchTenantUsers($request->get('q') ?? '');
+
+        return response()->json([
+            'success' => true,
+            'data' => $users,
+        ]);
+    }
+
+    /**
+     * 사원 통계
+     */
+    public function stats(): JsonResponse
+    {
+        $stats = $this->employeeService->getStats();
+
+        return response()->json([
+            'success' => true,
+            'data' => $stats,
+        ]);
+    }
+
+    /**
+     * 사원 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $rules = [
+            'existing_user_id' => 'nullable|integer|exists:users,id',
+            'name' => 'required|string|max:50',
+            'email' => 'nullable|email|max:100',
+            'phone' => 'nullable|string|max:20',
+            'department_id' => 'nullable|integer|exists:departments,id',
+            'position_key' => 'nullable|string|max:50',
+            'job_title_key' => 'nullable|string|max:50',
+            'work_location_key' => 'nullable|string|max:50',
+            'employment_type_key' => 'nullable|string|max:50',
+            'employee_status' => 'nullable|string|in:active,leave,resigned',
+            'manager_user_id' => 'nullable|integer|exists:users,id',
+            'display_name' => 'nullable|string|max:50',
+            'hire_date' => 'nullable|date',
+            'resign_date' => 'nullable|date',
+            'address' => 'nullable|string|max:200',
+            'emergency_contact' => 'nullable|string|max:100',
+            'resident_number' => 'nullable|string|max:14',
+            'bank_account.bank_code' => 'nullable|string|max:20',
+            'bank_account.bank_name' => 'nullable|string|max:50',
+            'bank_account.account_holder' => 'nullable|string|max:50',
+            'bank_account.account_number' => 'nullable|string|max:30',
+            'dependents' => 'nullable|array',
+            'dependents.*.name' => 'required_with:dependents|string|max:50',
+            'dependents.*.nationality' => 'nullable|string|in:korean,foreigner',
+            'dependents.*.resident_number' => 'nullable|string|max:14',
+            'dependents.*.relationship' => 'nullable|string|max:20',
+            'dependents.*.is_disabled' => 'nullable|boolean',
+            'dependents.*.is_dependent' => 'nullable|boolean',
+        ];
+
+        // 신규 사용자일 때만 이메일 unique 검증
+        if (! $request->filled('existing_user_id')) {
+            $rules['email'] = 'nullable|email|max:100|unique:users,email';
+        }
+
+        $validated = $request->validate($rules);
+
+        try {
+            $employee = $this->employeeService->createEmployee($validated);
+
+            return response()->json([
+                'success' => true,
+                'message' => '사원이 등록되었습니다.',
+                'data' => $employee,
+            ], 201);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '사원 등록 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 사원 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        $employee = $this->employeeService->getEmployeeById($id);
+
+        if (! $employee) {
+            return response()->json([
+                'success' => false,
+                'message' => '사원 정보를 찾을 수 없습니다.',
+            ], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $employee,
+        ]);
+    }
+
+    /**
+     * 사원 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'sometimes|required|string|max:50',
+            'email' => 'nullable|email|max:100',
+            'phone' => 'nullable|string|max:20',
+            'department_id' => 'nullable|integer|exists:departments,id',
+            'position_key' => 'nullable|string|max:50',
+            'job_title_key' => 'nullable|string|max:50',
+            'work_location_key' => 'nullable|string|max:50',
+            'employment_type_key' => 'nullable|string|max:50',
+            'employee_status' => 'nullable|string|in:active,leave,resigned',
+            'manager_user_id' => 'nullable|integer|exists:users,id',
+            'display_name' => 'nullable|string|max:50',
+            'hire_date' => 'nullable|date',
+            'resign_date' => 'nullable|date',
+            'address' => 'nullable|string|max:200',
+            'emergency_contact' => 'nullable|string|max:100',
+            'resident_number' => 'nullable|string|max:14',
+            'bank_account.bank_code' => 'nullable|string|max:20',
+            'bank_account.bank_name' => 'nullable|string|max:50',
+            'bank_account.account_holder' => 'nullable|string|max:50',
+            'bank_account.account_number' => 'nullable|string|max:30',
+            'dependents' => 'nullable|array',
+            'dependents.*.name' => 'required_with:dependents|string|max:50',
+            'dependents.*.nationality' => 'nullable|string|in:korean,foreigner',
+            'dependents.*.resident_number' => 'nullable|string|max:14',
+            'dependents.*.relationship' => 'nullable|string|max:20',
+            'dependents.*.is_disabled' => 'nullable|boolean',
+            'dependents.*.is_dependent' => 'nullable|boolean',
+        ]);
+
+        // 부양가족 섹션이 포함된 폼인데 dependents 데이터가 없으면 → 전체 삭제
+        if ($request->has('dependents_submitted') && ! array_key_exists('dependents', $validated)) {
+            $validated['dependents'] = [];
+        }
+
+        try {
+            $employee = $this->employeeService->updateEmployee($id, $validated);
+
+            if (! $employee) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '사원 정보를 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '사원 정보가 수정되었습니다.',
+                'data' => $employee,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '사원 수정 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 사원 삭제 (퇴직 처리)
+     */
+    public function destroy(Request $request, int $id): JsonResponse|Response
+    {
+        try {
+            $result = $this->employeeService->deleteEmployee($id);
+
+            if (! $result) {
+                if ($request->header('HX-Request')) {
+                    return response()->json([
+                        'success' => false,
+                        'message' => '사원 정보를 찾을 수 없습니다.',
+                    ], 404);
+                }
+
+                return response()->json([
+                    'success' => false,
+                    'message' => '사원 정보를 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            if ($request->header('HX-Request')) {
+                $employees = $this->employeeService->getEmployees($request->all(), $request->integer('per_page', 20));
+
+                return response(view('hr.employees.partials.table', compact('employees')));
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '퇴직 처리되었습니다.',
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '퇴직 처리 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 사원 영구삭제 (퇴직자만, 슈퍼관리자 전용)
+     */
+    public function forceDestroy(Request $request, int $id): JsonResponse|Response
+    {
+        if (! auth()->user()?->is_super_admin) {
+            return response()->json([
+                'success' => false,
+                'message' => '슈퍼관리자만 영구삭제할 수 있습니다.',
+            ], 403);
+        }
+
+        try {
+            $result = $this->employeeService->forceDeleteEmployee($id);
+
+            if (! $result['success']) {
+                return response()->json($result, 422);
+            }
+
+            if ($request->header('HX-Request')) {
+                $employees = $this->employeeService->getEmployees($request->all(), $request->integer('per_page', 20));
+
+                return response(view('hr.employees.partials.table', compact('employees')));
+            }
+
+            return response()->json($result);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '영구삭제 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 사원 제외/복원 토글
+     */
+    public function toggleExclude(Request $request, int $id): JsonResponse|Response
+    {
+        $employee = $this->employeeService->toggleExclude($id);
+
+        if (! $employee) {
+            return response()->json([
+                'success' => false,
+                'message' => '사원 정보를 찾을 수 없습니다.',
+            ], 404);
+        }
+
+        $isExcluded = $employee->getJsonExtraValue('is_excluded', false);
+
+        if ($request->header('HX-Request')) {
+            $employees = $this->employeeService->getEmployees(
+                $request->all(),
+                $request->integer('per_page', 20)
+            );
+
+            return response(view('hr.employees.partials.table', compact('employees')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => $isExcluded ? '사원이 목록에서 제외되었습니다.' : '사원이 목록에 복원되었습니다.',
+            'is_excluded' => $isExcluded,
+        ]);
+    }
+
+    /**
+     * 사원 첨부파일 업로드 (로컬 + GCS 듀얼 저장)
+     */
+    public function uploadFile(Request $request, int $id, GoogleCloudStorageService $gcs): JsonResponse
+    {
+        $employee = $this->employeeService->getEmployeeById($id);
+        if (! $employee) {
+            return response()->json(['success' => false, 'message' => '사원 정보를 찾을 수 없습니다.'], 404);
+        }
+
+        $request->validate([
+            'files' => 'required|array|max:10',
+            'files.*' => 'file|max:20480',
+        ]);
+
+        $tenantId = session('selected_tenant_id');
+        $uploaded = [];
+
+        foreach ($request->file('files') as $file) {
+            $storedName = Str::random(40).'.'.$file->getClientOriginalExtension();
+            $storagePath = "employees/{$tenantId}/{$employee->id}/{$storedName}";
+
+            // 로컬 저장
+            Storage::disk('tenant')->put($storagePath, file_get_contents($file));
+
+            // GCS 업로드
+            $gcsUri = null;
+            $gcsObjectName = null;
+            if ($gcs->isAvailable()) {
+                $gcsObjectName = $storagePath;
+                $gcsUri = $gcs->upload($file->getRealPath(), $gcsObjectName);
+            }
+
+            $fileRecord = File::create([
+                'tenant_id' => $tenantId,
+                'document_id' => $employee->id,
+                'document_type' => 'employee_profile',
+                'original_name' => $file->getClientOriginalName(),
+                'stored_name' => $storedName,
+                'file_path' => $storagePath,
+                'mime_type' => $file->getMimeType(),
+                'file_size' => $file->getSize(),
+                'file_type' => strtolower($file->getClientOriginalExtension()),
+                'gcs_object_name' => $gcsObjectName,
+                'gcs_uri' => $gcsUri,
+                'uploaded_by' => auth()->id(),
+                'created_by' => auth()->id(),
+            ]);
+
+            $uploaded[] = $fileRecord;
+        }
+
+        return response()->json([
+            'success' => true,
+            'message' => count($uploaded).'개 파일이 업로드되었습니다.',
+            'data' => $uploaded,
+        ], 201);
+    }
+
+    /**
+     * 사원 첨부파일 삭제 (GCS + 로컬 모두 삭제)
+     */
+    public function deleteFile(int $id, int $fileId, GoogleCloudStorageService $gcs): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $file = File::where('id', $fileId)
+            ->where('document_id', $id)
+            ->where('document_type', 'employee_profile')
+            ->where('tenant_id', $tenantId)
+            ->first();
+
+        if (! $file) {
+            return response()->json(['success' => false, 'message' => '파일을 찾을 수 없습니다.'], 404);
+        }
+
+        // GCS 삭제
+        if ($gcs->isAvailable() && $file->gcs_object_name) {
+            $gcs->delete($file->gcs_object_name);
+        }
+
+        // 로컬 삭제
+        if ($file->file_path && Storage::disk('tenant')->exists($file->file_path)) {
+            Storage::disk('tenant')->delete($file->file_path);
+        }
+
+        $file->deleted_by = auth()->id();
+        $file->save();
+        $file->delete();
+
+        return response()->json(['success' => true, 'message' => '파일이 삭제되었습니다.']);
+    }
+
+    /**
+     * 사원 첨부파일 다운로드 (GCS Signed URL 우선, 로컬 폴백)
+     */
+    public function downloadFile(int $id, int $fileId, GoogleCloudStorageService $gcs)
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $file = File::where('id', $fileId)
+            ->where('document_id', $id)
+            ->where('document_type', 'employee_profile')
+            ->where('tenant_id', $tenantId)
+            ->first();
+
+        if (! $file) {
+            abort(404, '파일을 찾을 수 없습니다.');
+        }
+
+        // GCS Signed URL로 리다이렉트
+        if ($gcs->isAvailable() && $file->gcs_object_name) {
+            $signedUrl = $gcs->getSignedUrl($file->gcs_object_name, 60);
+            if ($signedUrl) {
+                return redirect($signedUrl);
+            }
+        }
+
+        // 로컬 폴백
+        $disk = Storage::disk('tenant');
+        if ($file->file_path && $disk->exists($file->file_path)) {
+            return $disk->download($file->file_path, $file->original_name);
+        }
+
+        abort(404, '파일이 서버에 존재하지 않습니다.');
+    }
+
+    /**
+     * 입퇴사자 현황 목록 (HTMX → HTML / 일반 → JSON)
+     */
+    public function tenure(Request $request): JsonResponse|Response
+    {
+        $employees = $this->employeeService->getEmployeeTenure(
+            $request->all(),
+            $request->integer('per_page', 50)
+        );
+
+        // 근속기간 계산 추가
+        $employees->getCollection()->each(function ($employee) {
+            $hireDate = $employee->hire_date;
+            if ($hireDate) {
+                $hire = Carbon::parse($hireDate);
+                $end = $employee->resign_date ? Carbon::parse($employee->resign_date) : today();
+                $tenureDays = $hire->diffInDays($end);
+                $diff = $hire->diff($end);
+
+                $employee->tenure_days = $tenureDays;
+                $employee->tenure_label = $this->formatTenureLabel($diff);
+            } else {
+                $employee->tenure_days = 0;
+                $employee->tenure_label = '-';
+            }
+        });
+
+        if ($request->header('HX-Request')) {
+            $stats = $this->employeeService->getTenureStats();
+
+            return response(view('hr.employee-tenure.partials.table', compact('employees', 'stats')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $employees->items(),
+            'meta' => [
+                'current_page' => $employees->currentPage(),
+                'last_page' => $employees->lastPage(),
+                'per_page' => $employees->perPage(),
+                'total' => $employees->total(),
+            ],
+        ]);
+    }
+
+    /**
+     * 입퇴사자 현황 CSV 내보내기
+     */
+    public function tenureExport(Request $request): StreamedResponse
+    {
+        $employees = $this->employeeService->getTenureExportData($request->all());
+
+        $filename = '입퇴사자현황_'.now()->format('Ymd').'.csv';
+
+        return response()->streamDownload(function () use ($employees) {
+            $handle = fopen('php://output', 'w');
+
+            // BOM for Excel UTF-8
+            fwrite($handle, "\xEF\xBB\xBF");
+
+            // 헤더
+            fputcsv($handle, ['No.', '사원명', '부서', '직책', '상태', '입사일', '퇴사일', '근속기간', '근속일수']);
+
+            $index = 1;
+            foreach ($employees as $employee) {
+                $hireDate = $employee->hire_date;
+                $tenureDays = 0;
+                $tenureLabel = '-';
+
+                if ($hireDate) {
+                    $hire = Carbon::parse($hireDate);
+                    $end = $employee->resign_date ? Carbon::parse($employee->resign_date) : today();
+                    $tenureDays = $hire->diffInDays($end);
+                    $tenureLabel = $this->formatTenureLabel($hire->diff($end));
+                }
+
+                $statusMap = ['active' => '재직', 'leave' => '휴직', 'resigned' => '퇴직'];
+
+                fputcsv($handle, [
+                    $index++,
+                    $employee->display_name ?? $employee->user?->name ?? '-',
+                    $employee->department?->name ?? '-',
+                    $employee->position_label ?? '-',
+                    $statusMap[$employee->employee_status] ?? $employee->employee_status,
+                    $employee->hire_date ?? '-',
+                    $employee->resign_date ?? '-',
+                    $tenureLabel,
+                    $tenureDays,
+                ]);
+            }
+
+            fclose($handle);
+        }, $filename, [
+            'Content-Type' => 'text/csv; charset=UTF-8',
+        ]);
+    }
+
+    private function formatTenureLabel(\DateInterval $diff): string
+    {
+        $parts = [];
+        if ($diff->y > 0) {
+            $parts[] = "{$diff->y}년";
+        }
+        if ($diff->m > 0) {
+            $parts[] = "{$diff->m}개월";
+        }
+        if ($diff->d > 0 || empty($parts)) {
+            $parts[] = "{$diff->d}일";
+        }
+
+        return implode(' ', $parts);
+    }
+
+    /**
+     * 직급/직책 추가
+     */
+    public function storePosition(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'type' => 'required|string|in:rank,title',
+            'name' => 'required|string|max:50',
+        ]);
+
+        $position = $this->employeeService->createPosition($validated['type'], $validated['name']);
+
+        return response()->json([
+            'success' => true,
+            'message' => ($validated['type'] === 'rank' ? '직급' : '직책').'이 추가되었습니다.',
+            'data' => [
+                'id' => $position->id,
+                'key' => $position->key,
+                'name' => $position->name,
+            ],
+        ], 201);
+    }
+}

app/Http/Controllers/Api/Admin/HR/LeaveController.php

@@ -0,0 +1,319 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\HR;
+
+use App\Http\Controllers\Controller;
+use App\Services\HR\LeaveService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class LeaveController extends Controller
+{
+    public function __construct(
+        private LeaveService $leaveService
+    ) {}
+
+    /**
+     * 휴가 목록 (HTMX → HTML / 일반 → JSON)
+     */
+    public function index(Request $request): JsonResponse|Response
+    {
+        $leaves = $this->leaveService->getLeaves(
+            $request->all(),
+            $request->integer('per_page', 20)
+        );
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.leaves.partials.table', compact('leaves')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $leaves->items(),
+            'meta' => [
+                'current_page' => $leaves->currentPage(),
+                'last_page' => $leaves->lastPage(),
+                'per_page' => $leaves->perPage(),
+                'total' => $leaves->total(),
+            ],
+        ]);
+    }
+
+    /**
+     * 휴가 신청 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'user_id' => 'required|integer|exists:users,id',
+            'leave_type' => 'required|string|in:annual,half_am,half_pm,sick,family,maternity,parental,business_trip,remote,field_work,early_leave,late_reason,absent_reason',
+            'start_date' => 'required|date',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'reason' => 'nullable|string|max:1000',
+            'approval_line_id' => 'nullable|integer|exists:approval_lines,id',
+        ]);
+
+        try {
+            $leave = $this->leaveService->storeLeave($validated);
+
+            return response()->json([
+                'success' => true,
+                'message' => '휴가 신청이 등록되었습니다.',
+                'data' => $leave,
+            ], 201);
+        } catch (\RuntimeException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => $e->getMessage(),
+            ], 422);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '휴가 등록 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 승인
+     */
+    public function approve(Request $request, int $id): JsonResponse
+    {
+        try {
+            $leave = $this->leaveService->approve($id);
+
+            if (! $leave) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '대기 중인 휴가 신청을 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '승인 처리되었습니다.',
+                'data' => $leave,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '승인 처리 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 반려
+     */
+    public function reject(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'reject_reason' => 'nullable|string|max:1000',
+        ]);
+
+        try {
+            $leave = $this->leaveService->reject($id, $validated['reject_reason'] ?? null);
+
+            if (! $leave) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '대기 중인 휴가 신청을 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '반려 처리되었습니다.',
+                'data' => $leave,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '반려 처리 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 취소
+     */
+    public function cancel(Request $request, int $id): JsonResponse
+    {
+        try {
+            $leave = $this->leaveService->cancel($id);
+
+            if (! $leave) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '승인된 휴가 신청을 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '취소 처리되었습니다. 연차가 복원되었습니다.',
+                'data' => $leave,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '취소 처리 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 신청 삭제 (일반: pending만 / 슈퍼관리자: 모든 상태, force 영구삭제)
+     */
+    public function destroy(Request $request, int $id): JsonResponse
+    {
+        try {
+            $force = $request->boolean('force');
+            $isSuperAdmin = auth()->user()->isSuperAdmin();
+
+            if ($force) {
+                if (! $isSuperAdmin) {
+                    return response()->json(['success' => false, 'message' => '권한이 없습니다.'], 403);
+                }
+                $leave = $this->leaveService->forceDeleteLeave($id);
+                $message = '신청이 영구 삭제되었습니다.';
+            } elseif ($isSuperAdmin) {
+                $leave = $this->leaveService->deleteLeave($id);
+                $message = '신청이 삭제되었습니다.';
+            } else {
+                $leave = $this->leaveService->deletePendingLeave($id);
+                $message = '신청이 삭제되었습니다.';
+            }
+
+            if (! $leave) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '삭제 가능한 신청을 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => $message,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '삭제 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 잔여연차 목록 (HTMX → HTML)
+     */
+    public function balance(Request $request): JsonResponse|Response
+    {
+        $year = $request->integer('year', now()->year);
+        $sort = $request->input('sort', 'hire_date');
+        $direction = $request->input('direction', 'asc');
+        $empStatus = $request->input('emp_status');
+        $balances = $this->leaveService->getBalanceSummary($year, $sort, $direction, $empStatus);
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.leaves.partials.balance', compact('balances', 'year', 'sort', 'direction', 'empStatus')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $balances,
+        ]);
+    }
+
+    /**
+     * 개별 사원 잔여연차 (JSON)
+     */
+    public function userBalance(Request $request, int $userId): JsonResponse
+    {
+        $year = $request->integer('year', now()->year);
+        $balance = $this->leaveService->getUserBalance($userId, $year);
+
+        return response()->json([
+            'success' => true,
+            'data' => $balance ? [
+                'total_days' => $balance->total_days,
+                'used_days' => $balance->used_days,
+                'remaining_days' => $balance->remaining,
+            ] : null,
+        ]);
+    }
+
+    /**
+     * 사용현황 통계 (HTMX → HTML)
+     */
+    public function stats(Request $request): JsonResponse|Response
+    {
+        $year = $request->integer('year', now()->year);
+        $stats = $this->leaveService->getUsageStats($year);
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.leaves.partials.stats', compact('stats')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $stats,
+        ]);
+    }
+
+    /**
+     * CSV 내보내기
+     */
+    public function export(Request $request): StreamedResponse
+    {
+        $filters = $request->all();
+        $leaves = $this->leaveService->getExportData($filters);
+
+        $headers = [
+            'Content-Type' => 'text/csv; charset=UTF-8',
+            'Content-Disposition' => 'attachment; filename="leaves_'.now()->format('Ymd_His').'.csv"',
+        ];
+
+        return response()->stream(function () use ($leaves) {
+            $output = fopen('php://output', 'w');
+            fprintf($output, chr(0xEF).chr(0xBB).chr(0xBF)); // BOM
+
+            fputcsv($output, ['사원', '부서', '유형', '시작일', '종료일', '일수', '사유', '상태', '승인자', '신청일']);
+
+            foreach ($leaves as $leave) {
+                $profile = $leave->user?->tenantProfiles?->first();
+                fputcsv($output, [
+                    $leave->user?->name ?? '-',
+                    $profile?->department?->name ?? '-',
+                    $leave->type_label,
+                    $leave->start_date->format('Y-m-d'),
+                    $leave->end_date->format('Y-m-d'),
+                    $leave->days,
+                    $leave->reason ?? '-',
+                    $leave->status_label,
+                    $leave->approver?->name ?? '-',
+                    $leave->created_at->format('Y-m-d H:i'),
+                ]);
+            }
+
+            fclose($output);
+        }, 200, $headers);
+    }
+}

app/Http/Controllers/Api/Admin/Rd/AiQuotationController.php

@@ -0,0 +1,136 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\Rd;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Rd\StoreAiQuotationRequest;
+use App\Services\Rd\AiQuotationService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class AiQuotationController extends Controller
+{
+    public function __construct(
+        private readonly AiQuotationService $quotationService
+    ) {}
+
+    /**
+     * 목록 (HTMX partial 또는 JSON)
+     */
+    public function index(Request $request): View|JsonResponse
+    {
+        $params = $request->only(['status', 'search', 'per_page']);
+        $quotations = $this->quotationService->getList($params);
+
+        if ($request->header('HX-Request')) {
+            return view('rd.ai-quotation.partials.table', compact('quotations'));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $quotations,
+        ]);
+    }
+
+    /**
+     * 견적 생성 + AI 분석 실행
+     */
+    public function store(StoreAiQuotationRequest $request): JsonResponse
+    {
+        $result = $this->quotationService->createAndAnalyze($request->validated());
+
+        if ($result['ok']) {
+            return response()->json([
+                'success' => true,
+                'message' => 'AI 분석이 완료되었습니다.',
+                'data' => $result['quotation'],
+            ]);
+        }
+
+        return response()->json([
+            'success' => false,
+            'message' => 'AI 분석에 실패했습니다.',
+            'error' => $result['error'],
+            'data' => $result['quotation'] ?? null,
+        ], 422);
+    }
+
+    /**
+     * 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        $quotation = $this->quotationService->getById($id);
+
+        if (! $quotation) {
+            return response()->json([
+                'success' => false,
+                'message' => 'AI 견적을 찾을 수 없습니다.',
+            ], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $quotation,
+        ]);
+    }
+
+    /**
+     * AI 재분석
+     */
+    public function analyze(int $id): JsonResponse
+    {
+        $quotation = $this->quotationService->getById($id);
+
+        if (! $quotation) {
+            return response()->json([
+                'success' => false,
+                'message' => 'AI 견적을 찾을 수 없습니다.',
+            ], 404);
+        }
+
+        // 제조 모드는 제조용 분석 실행
+        if ($quotation->isManufacture()) {
+            $result = $this->quotationService->runManufactureAnalysis($quotation);
+        } else {
+            $result = $this->quotationService->runAnalysis($quotation);
+        }
+
+        if ($result['ok']) {
+            return response()->json([
+                'success' => true,
+                'message' => 'AI 재분석이 완료되었습니다.',
+                'data' => $result['quotation'],
+            ]);
+        }
+
+        return response()->json([
+            'success' => false,
+            'message' => 'AI 재분석에 실패했습니다.',
+            'error' => $result['error'],
+        ], 422);
+    }
+
+    /**
+     * 견적 편집 저장
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $result = $this->quotationService->updateQuotation($id, $request->all());
+
+        if ($result['ok']) {
+            return response()->json([
+                'success' => true,
+                'message' => '견적이 저장되었습니다.',
+                'data' => $result['quotation'],
+            ]);
+        }
+
+        return response()->json([
+            'success' => false,
+            'message' => '견적 저장에 실패했습니다.',
+            'error' => $result['error'] ?? null,
+        ], 422);
+    }
+}

app/Http/Controllers/Api/Admin/Roadmap/RoadmapMilestoneController.php

@@ -0,0 +1,68 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\Roadmap;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Roadmap\StoreMilestoneRequest;
+use App\Http\Requests\Roadmap\UpdateMilestoneRequest;
+use App\Services\Roadmap\RoadmapMilestoneService;
+use Illuminate\Http\JsonResponse;
+
+class RoadmapMilestoneController extends Controller
+{
+    public function __construct(
+        private readonly RoadmapMilestoneService $milestoneService
+    ) {}
+
+    public function byPlan(int $planId): JsonResponse
+    {
+        $milestones = $this->milestoneService->getMilestonesByPlan($planId);
+
+        return response()->json([
+            'success' => true,
+            'data' => $milestones,
+        ]);
+    }
+
+    public function store(StoreMilestoneRequest $request): JsonResponse
+    {
+        $milestone = $this->milestoneService->createMilestone($request->validated());
+
+        return response()->json([
+            'success' => true,
+            'message' => '마일스톤이 추가되었습니다.',
+            'data' => $milestone,
+        ]);
+    }
+
+    public function update(UpdateMilestoneRequest $request, int $id): JsonResponse
+    {
+        $this->milestoneService->updateMilestone($id, $request->validated());
+
+        return response()->json([
+            'success' => true,
+            'message' => '마일스톤이 수정되었습니다.',
+        ]);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $this->milestoneService->deleteMilestone($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '마일스톤이 삭제되었습니다.',
+        ]);
+    }
+
+    public function toggle(int $id): JsonResponse
+    {
+        $milestone = $this->milestoneService->toggleStatus($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => $milestone->status === 'completed' ? '마일스톤이 완료 처리되었습니다.' : '마일스톤이 미완료로 변경되었습니다.',
+            'data' => $milestone,
+        ]);
+    }
+}

app/Http/Controllers/Api/Admin/Roadmap/RoadmapPlanController.php

@@ -0,0 +1,130 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\Roadmap;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Roadmap\StorePlanRequest;
+use App\Http\Requests\Roadmap\UpdatePlanRequest;
+use App\Services\Roadmap\RoadmapPlanService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class RoadmapPlanController extends Controller
+{
+    public function __construct(
+        private readonly RoadmapPlanService $planService
+    ) {}
+
+    public function index(Request $request): View|JsonResponse
+    {
+        $filters = $request->only([
+            'search', 'status', 'category', 'priority', 'phase',
+            'trashed', 'sort_by', 'sort_direction',
+        ]);
+        $plans = $this->planService->getPlans($filters, 15);
+
+        if ($request->header('HX-Request')) {
+            return view('roadmap.plans.partials.table', compact('plans'));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $plans,
+        ]);
+    }
+
+    public function stats(): JsonResponse
+    {
+        $stats = $this->planService->getStats();
+
+        return response()->json([
+            'success' => true,
+            'data' => $stats,
+        ]);
+    }
+
+    public function timeline(Request $request): JsonResponse
+    {
+        $phase = $request->input('phase');
+        $timeline = $this->planService->getTimelineData($phase);
+
+        return response()->json([
+            'success' => true,
+            'data' => $timeline,
+        ]);
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        $plan = $this->planService->getPlanById($id, true);
+
+        if (! $plan) {
+            return response()->json([
+                'success' => false,
+                'message' => '계획을 찾을 수 없습니다.',
+            ], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $plan,
+        ]);
+    }
+
+    public function store(StorePlanRequest $request): JsonResponse
+    {
+        $plan = $this->planService->createPlan($request->validated());
+
+        return response()->json([
+            'success' => true,
+            'message' => '계획이 생성되었습니다.',
+            'data' => $plan,
+        ]);
+    }
+
+    public function update(UpdatePlanRequest $request, int $id): JsonResponse
+    {
+        $this->planService->updatePlan($id, $request->validated());
+
+        return response()->json([
+            'success' => true,
+            'message' => '계획이 수정되었습니다.',
+        ]);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $this->planService->deletePlan($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '계획이 삭제되었습니다.',
+        ]);
+    }
+
+    public function restore(int $id): JsonResponse
+    {
+        $this->planService->restorePlan($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '계획이 복원되었습니다.',
+        ]);
+    }
+
+    public function changeStatus(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'status' => 'required|in:planned,in_progress,completed,delayed,cancelled',
+        ]);
+
+        $plan = $this->planService->changeStatus($id, $validated['status']);
+
+        return response()->json([
+            'success' => true,
+            'message' => '상태가 변경되었습니다.',
+            'data' => $plan,
+        ]);
+    }
+}

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

@@ -5,6 +5,7 @@
 use App\Http\Controllers\Controller;
 use App\Http\Requests\StoreTenantRequest;
 use App\Http\Requests\UpdateTenantRequest;
+use App\Models\Tenants\TenantSetting;
 use App\Services\TenantService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -104,6 +105,22 @@ public function update(UpdateTenantRequest $request, int $id): JsonResponse
     {
         $this->tenantService->updateTenant($id, $request->validated());
 
+        // 인쇄용 회사 표시명 저장 (tenant_settings)
+        if ($request->has('display_company_name')) {
+            TenantSetting::withoutGlobalScopes()->updateOrCreate(
+                [
+                    'tenant_id' => $id,
+                    'setting_group' => 'company',
+                    'setting_key' => 'display_company_name',
+                ],
+                [
+                    'setting_value' => trim($request->input('display_company_name', '')),
+                    'description' => '문서에 인쇄되는 회사 표시명',
+                    'updated_by' => auth()->id(),
+                ]
+            );
+        }
+
         // HTMX 요청 시 성공 메시지와 리다이렉트 헤더 반환
         if ($request->header('HX-Request')) {
             return response()->json([

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

@@ -23,18 +23,20 @@ public function search(Request $request): JsonResponse
                     ->where('user_tenants.tenant_id', $tenantId)
                     ->where('user_tenants.is_active', true);
             })
-            ->leftJoin('departments', function ($join) {
-                $join->on('departments.id', '=', DB::raw('(
-                    SELECT du.department_id FROM department_user du
-                    WHERE du.user_id = users.id AND du.is_primary = 1
-                    LIMIT 1
-                )'));
+            ->leftJoin('tenant_user_profiles as tp', function ($join) use ($tenantId) {
+                $join->on('tp.user_id', '=', 'users.id')
+                    ->where('tp.tenant_id', $tenantId);
             })
+            ->leftJoin('departments', 'departments.id', '=', 'tp.department_id')
             ->whereNull('users.deleted_at')
+            ->where(function ($q) {
+                $q->whereNull('tp.employee_status')
+                    ->orWhere('tp.employee_status', '!=', 'resigned');
+            })
             ->when($query, function ($q) use ($query) {
                 $q->where(function ($sub) use ($query) {
                     $sub->where('users.name', 'like', "%{$query}%")
-                        ->orWhere('users.email', 'like', "%{$query}%");
+                        ->orWhere('departments.name', 'like', "%{$query}%");
                 });
             })
             ->orderBy('users.name')
@@ -42,7 +44,8 @@ public function search(Request $request): JsonResponse
             ->select([
                 'users.id',
                 'users.name',
-                'departments.name as department_name',
+                'departments.name as department',
+                'tp.position_key as position',
             ])
             ->get();
 
@@ -51,4 +54,89 @@ public function search(Request $request): JsonResponse
             'data' => $users,
         ]);
     }
+
+    /**
+     * 테넌트 전체 인원 목록 (부서별 그룹핑, 결재선 에디터용)
+     */
+    public function list(): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $users = DB::table('users')
+            ->join('user_tenants', function ($join) use ($tenantId) {
+                $join->on('users.id', '=', 'user_tenants.user_id')
+                    ->where('user_tenants.tenant_id', $tenantId)
+                    ->where('user_tenants.is_active', true);
+            })
+            ->leftJoin('tenant_user_profiles as tp', function ($join) use ($tenantId) {
+                $join->on('tp.user_id', '=', 'users.id')
+                    ->where('tp.tenant_id', $tenantId);
+            })
+            ->leftJoin('departments', 'departments.id', '=', 'tp.department_id')
+            ->leftJoin('positions as pos_rank', function ($join) use ($tenantId) {
+                $join->on('pos_rank.tenant_id', '=', DB::raw($tenantId))
+                    ->where('pos_rank.type', 'rank')
+                    ->whereRaw('pos_rank.`key` COLLATE utf8mb4_unicode_ci = tp.position_key COLLATE utf8mb4_unicode_ci');
+            })
+            ->leftJoin('positions as pos_title', function ($join) use ($tenantId) {
+                $join->on('pos_title.tenant_id', '=', DB::raw($tenantId))
+                    ->where('pos_title.type', 'title')
+                    ->whereRaw('pos_title.`key` COLLATE utf8mb4_unicode_ci = tp.job_title_key COLLATE utf8mb4_unicode_ci');
+            })
+            ->whereNull('users.deleted_at')
+            ->whereNotNull('tp.department_id')
+            ->where(function ($q) {
+                $q->whereNull('tp.employee_status')
+                    ->orWhere('tp.employee_status', '!=', 'resigned');
+            })
+            ->when($tenantId == 1, function ($q) {
+                $q->where('departments.name', '!=', '영업팀');
+            })
+            ->orderBy('departments.name')
+            ->orderByRaw('COALESCE(pos_rank.sort_order, pos_title.sort_order, 9999) ASC')
+            ->orderBy('users.name')
+            ->select([
+                'users.id',
+                'users.name',
+                'tp.department_id',
+                'departments.name as department_name',
+                DB::raw('COALESCE(pos_rank.name, tp.position_key, \'\') as position'),
+                DB::raw('COALESCE(pos_title.name, tp.job_title_key, \'\') as job_title'),
+            ])
+            ->get();
+
+        $grouped = $users->groupBy(fn ($u) => $u->department_id ?? 'none');
+
+        $data = [];
+        foreach ($grouped as $deptId => $deptUsers) {
+            $first = $deptUsers->first();
+            $data[] = [
+                'department_id' => $deptId === 'none' ? null : (int) $deptId,
+                'department_name' => $deptId === 'none' ? '미배정' : $first->department_name,
+                'users' => $deptUsers->map(fn ($u) => [
+                    'id' => $u->id,
+                    'name' => $u->name,
+                    'position' => $u->position,
+                    'job_title' => $u->job_title,
+                ])->values()->toArray(),
+            ];
+        }
+
+        // 미배정 그룹을 마지막으로
+        usort($data, function ($a, $b) {
+            if ($a['department_id'] === null) {
+                return 1;
+            }
+            if ($b['department_id'] === null) {
+                return -1;
+            }
+
+            return strcmp($a['department_name'], $b['department_name']);
+        });
+
+        return response()->json([
+            'success' => true,
+            'data' => $data,
+        ]);
+    }
 }

app/Http/Controllers/Api/MenuFavoriteController.php

@@ -0,0 +1,44 @@
+<?php
+
+namespace App\Http\Controllers\Api;
+
+use App\Http\Controllers\Controller;
+use App\Services\SidebarMenuService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class MenuFavoriteController extends Controller
+{
+    public function __construct(
+        private SidebarMenuService $sidebarMenuService
+    ) {}
+
+    public function toggle(Request $request): JsonResponse
+    {
+        $request->validate([
+            'menu_id' => 'required|integer|exists:menus,id',
+        ]);
+
+        $result = $this->sidebarMenuService->toggleFavorite(
+            auth()->id(),
+            $request->integer('menu_id')
+        );
+
+        return response()->json($result);
+    }
+
+    public function reorder(Request $request): JsonResponse
+    {
+        $request->validate([
+            'menu_ids' => 'required|array',
+            'menu_ids.*' => 'integer',
+        ]);
+
+        $this->sidebarMenuService->reorderFavorites(
+            auth()->id(),
+            $request->input('menu_ids')
+        );
+
+        return response()->json(['success' => true]);
+    }
+}

app/Http/Controllers/ApprovalController.php

@@ -0,0 +1,168 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\Finance\BankAccount;
+use App\Models\Finance\CorporateCard;
+use App\Models\Tenants\Tenant;
+use App\Models\Tenants\TenantSetting;
+use App\Services\ApprovalService;
+use App\Services\HR\LeaveService;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+class ApprovalController extends Controller
+{
+    public function __construct(
+        private readonly ApprovalService $service
+    ) {}
+
+    /**
+     * 기안함
+     */
+    public function drafts(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('approvals.drafts'));
+        }
+
+        return view('approvals.drafts');
+    }
+
+    /**
+     * 기안 작성
+     */
+    public function create(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('approvals.create'));
+        }
+
+        $forms = $this->service->getApprovalForms();
+        $lines = $this->service->getApprovalLines();
+        [$cards, $accounts] = $this->getCardAndAccountData();
+        $employees = app(LeaveService::class)->getActiveEmployees();
+        $tenantInfo = $this->getTenantInfo();
+
+        return view('approvals.create', compact('forms', 'lines', 'cards', 'accounts', 'employees', 'tenantInfo'));
+    }
+
+    /**
+     * 기안 수정
+     */
+    public function edit(Request $request, int $id): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('approvals.edit', $id));
+        }
+
+        $approval = $this->service->getApproval($id);
+
+        if (! $approval->isEditable() || $approval->drafter_id !== auth()->id()) {
+            abort(403, '수정할 수 없습니다.');
+        }
+
+        $forms = $this->service->getApprovalForms();
+        $lines = $this->service->getApprovalLines();
+        [$cards, $accounts] = $this->getCardAndAccountData();
+        $employees = app(LeaveService::class)->getActiveEmployees();
+        $tenantInfo = $this->getTenantInfo();
+
+        return view('approvals.edit', compact('approval', 'forms', 'lines', 'cards', 'accounts', 'employees', 'tenantInfo'));
+    }
+
+    /**
+     * 결재 상세
+     */
+    public function show(Request $request, int $id): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('approvals.show', $id));
+        }
+
+        $approval = $this->service->getApproval($id);
+
+        return view('approvals.show', compact('approval'));
+    }
+
+    /**
+     * 결재 대기함
+     */
+    public function pending(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('approvals.pending'));
+        }
+
+        return view('approvals.pending');
+    }
+
+    /**
+     * 참조함
+     */
+    public function references(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('approvals.references'));
+        }
+
+        return view('approvals.references');
+    }
+
+    /**
+     * 완료함
+     */
+    public function completed(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('approvals.completed'));
+        }
+
+        return view('approvals.completed');
+    }
+
+    private function getTenantInfo(): array
+    {
+        $tenantId = session('selected_tenant_id');
+        $tenant = Tenant::find($tenantId);
+
+        if (! $tenant) {
+            return [];
+        }
+
+        $displaySetting = TenantSetting::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('setting_group', 'company')
+            ->where('setting_key', 'display_company_name')
+            ->first();
+        $displayName = $displaySetting?->setting_value ?? '';
+
+        return [
+            'company_name' => ! empty($displayName) ? $displayName : ($tenant->company_name ?? ''),
+            'business_num' => $tenant->business_num ?? '',
+            'ceo_name' => $tenant->ceo_name ?? '',
+            'address' => $tenant->address ?? '',
+            'phone' => $tenant->phone ?? '',
+        ];
+    }
+
+    private function getCardAndAccountData(): array
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $cards = CorporateCard::forTenant($tenantId)
+            ->active()
+            ->where('card_name', 'not like', '%하이패스%')
+            ->select('id', 'card_name', 'card_company', 'card_number', 'card_holder_name')
+            ->get();
+
+        $accounts = BankAccount::where('tenant_id', $tenantId)
+            ->active()
+            ->ordered()
+            ->select('id', 'bank_name', 'account_number', 'account_holder', 'is_primary')
+            ->get();
+
+        return [$cards, $accounts];
+    }
+}

app/Http/Controllers/Barobill/BarobillController.php

@@ -16,6 +16,18 @@
  */
 class BarobillController extends Controller
 {
+    /**
+     * 바로빌 개발문서 페이지
+     */
+    public function devGuide(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('barobill.dev-guide.index'));
+        }
+
+        return view('barobill.dev-guide');
+    }
+
     /**
      * 바로빌 설정 페이지
      * HTMX 요청 시 전체 페이지 리로드 (스크립트 로딩을 위해)

app/Http/Controllers/Barobill/EaccountController.php

@@ -92,7 +92,7 @@ private function initSoapClient(): void
                     'exceptions' => true,
                     'connection_timeout' => 30,
                     'stream_context' => $context,
-                    'cache_wsdl' => WSDL_CACHE_NONE,
+                    'cache_wsdl' => WSDL_CACHE_BOTH,
                 ]);
             } catch (\Throwable $e) {
                 Log::error('바로빌 계좌 SOAP 클라이언트 생성 실패: '.$e->getMessage());
@@ -316,6 +316,28 @@ public function latestBalances(Request $request): JsonResponse
      */
     public function transactions(Request $request): JsonResponse
     {
+        // SOAP API 호출이 여러 건 발생할 수 있으므로 타임아웃 연장
+        if (function_exists('set_time_limit') && ! in_array('set_time_limit', explode(',', ini_get('disable_functions')))) {
+            @set_time_limit(120);
+        }
+
+        // SOAP 호출 시 소켓 타임아웃도 연장
+        $originalSocketTimeout = ini_get('default_socket_timeout');
+        @ini_set('default_socket_timeout', '120');
+
+        // PHP 프로세스 크래시 감지용 shutdown handler
+        register_shutdown_function(function () {
+            $error = error_get_last();
+            if ($error && in_array($error['type'], [E_ERROR, E_CORE_ERROR, E_COMPILE_ERROR, E_USER_ERROR])) {
+                Log::error('[Eaccount] PHP Fatal Error 감지', [
+                    'type' => $error['type'],
+                    'message' => $error['message'],
+                    'file' => $error['file'],
+                    'line' => $error['line'],
+                ]);
+            }
+        });
+
         try {
             $startDate = $request->input('startDate', date('Ymd'));
             $endDate = $request->input('endDate', date('Ymd'));
@@ -426,12 +448,21 @@ public function transactions(Request $request): JsonResponse
                 ],
             ]);
         } catch (\Throwable $e) {
-            Log::error('입출금내역 조회 오류: '.$e->getMessage());
+            Log::error('입출금내역 조회 오류: '.$e->getMessage(), [
+                'file' => $e->getFile(),
+                'line' => $e->getLine(),
+                'trace' => $e->getTraceAsString(),
+            ]);
 
             return response()->json([
                 'success' => false,
-                'error' => '서버 오류: '.$e->getMessage(),
+                'error' => '서버 오류: '.$e->getMessage().' ('.$e->getFile().':'.$e->getLine().')',
             ]);
+        } finally {
+            // 소켓 타임아웃 복원
+            if (isset($originalSocketTimeout)) {
+                @ini_set('default_socket_timeout', $originalSocketTimeout);
+            }
         }
     }
 
@@ -562,8 +593,10 @@ private function parseTransactionLogs($resultData, string $defaultBankName = '',
             $withdraw = (int) floatval($log->Withdraw ?? 0);
             $balance = (int) floatval($log->Balance ?? 0);
             $summary = $log->TransRemark1 ?? $log->Summary ?? '';
+            $remark2 = $log->TransRemark2 ?? '';
+            $cleanSummary = BankTransaction::cleanSummary($summary, $remark2);
 
-            $uniqueKey = implode('|', [$bankAccountNum, $transDT, $deposit, $withdraw, $balance, $summary]);
+            $uniqueKey = implode('|', [$bankAccountNum, $transDT, $deposit, $withdraw, $balance, $cleanSummary]);
             $uniqueKeys[] = $uniqueKey;
         }
 
@@ -596,15 +629,18 @@ private function parseTransactionLogs($resultData, string $defaultBankName = '',
             $remark2 = $log->TransRemark2 ?? '';
             $transType = $log->TransType ?? '';
 
+            // ★ 적요에서 상대계좌예금주명(remark2) 중복 제거
+            $cleanSummary = BankTransaction::cleanSummary($summary, $remark2);
+
             $bankAccountNum = $log->BankAccountNum ?? '';
 
             // 고유 키 생성하여 저장된 데이터와 매칭 (숫자는 정수로 변환하여 형식 통일)
-            $uniqueKey = implode('|', [$bankAccountNum, $transDT, (int) $deposit, (int) $withdraw, (int) $balance, $summary]);
+            $uniqueKey = implode('|', [$bankAccountNum, $transDT, (int) $deposit, (int) $withdraw, (int) $balance, $cleanSummary]);
             $savedItem = $savedData?->get($uniqueKey);
             $override = $overrides->get($uniqueKey);
 
             // 원본 적요/내용 (remark2를 합산하지 않음 - 상대계좌예금주명 컬럼에서 별도 표시)
-            $originalSummary = $summary;
+            $originalSummary = $cleanSummary;
             $originalCast = $savedItem?->cast ?? $remark2;
 
             // 오버라이드 적용 (수정된 값이 있으면 사용)
@@ -712,8 +748,8 @@ private function splitDateRangeMonthly(string $startDate, string $endDate): arra
                 'end' => $chunkEnd->format('Ymd'),
             ];
 
-            // 다음 월 1일로 이동
-            $cursor = $chunkEnd->copy()->addDay()->startOfMonth();
+            // 다음 월 1일로 이동 (부분 월에서도 정상 작동)
+            $cursor = $chunkStart->copy()->addMonth()->startOfMonth();
         }
 
         return $chunks;
@@ -850,6 +886,9 @@ private function cacheApiTransactions(int $tenantId, string $accNum, string $ban
             $summary = $log->TransRemark1 ?? $log->Summary ?? '';
             $remark2 = $log->TransRemark2 ?? '';
 
+            // ★ 적요에서 상대계좌예금주명(remark2) 중복 제거
+            $cleanSummary = BankTransaction::cleanSummary($summary, $remark2);
+
             $rows[] = [
                 'tenant_id' => $tenantId,
                 'bank_account_num' => $log->BankAccountNum ?? $accNum,
@@ -861,7 +900,7 @@ private function cacheApiTransactions(int $tenantId, string $accNum, string $ban
                 'deposit' => $deposit,
                 'withdraw' => $withdraw,
                 'balance' => $balance,
-                'summary' => $summary,
+                'summary' => $cleanSummary,
                 'cast' => $remark2,
                 'memo' => $log->Memo ?? '',
                 'trans_office' => $log->TransOffice ?? '',
@@ -2032,11 +2071,15 @@ private function callSoap(string $method, array $params = []): array
         }
 
         try {
-            Log::info("바로빌 계좌 API 호출 - Method: {$method}, CorpNum: {$this->corpNum}");
+            Log::info("바로빌 계좌 API 호출 시작 - Method: {$method}, CorpNum: {$this->corpNum}");
+            $soapStartTime = microtime(true);
 
             $result = $this->soapClient->$method($params);
             $resultProperty = $method.'Result';
 
+            $elapsed = round((microtime(true) - $soapStartTime) * 1000);
+            Log::info("바로빌 계좌 API 완료 - Method: {$method}, 소요시간: {$elapsed}ms");
+
             if (isset($result->$resultProperty)) {
                 $resultData = $result->$resultProperty;
 

app/Http/Controllers/Barobill/EcardController.php

@@ -91,7 +91,7 @@ private function initSoapClient(): void
                     'exceptions' => true,
                     'connection_timeout' => 30,
                     'stream_context' => $context,
-                    'cache_wsdl' => WSDL_CACHE_NONE,
+                    'cache_wsdl' => WSDL_CACHE_BOTH,
                 ]);
             } catch (\Throwable $e) {
                 Log::error('바로빌 카드 SOAP 클라이언트 생성 실패: '.$e->getMessage());
@@ -1006,6 +1006,12 @@ public function save(Request $request): JsonResponse
                         'modified_supply_amount' => $data['modified_supply_amount'],
                         'modified_tax' => $data['modified_tax'],
                     ]);
+
+                    // 금액 변경 시 기존 분개 자료의 차변/대변 금액도 자동 갱신
+                    if ($amountChanged) {
+                        $this->syncJournalAmounts($tenantId, $uniqueKey, $newSupply, $newTax, $data['deduction_type']);
+                    }
+
                     $updated++;
                 } else {
                     CardTransaction::create($data);
@@ -1846,6 +1852,132 @@ public function hiddenTransactions(Request $request): JsonResponse
         }
     }
 
+    /**
+     * 카드 금액 변경 시 기존 분개 자료의 차변/대변 금액 자동 갱신
+     */
+    private function syncJournalAmounts(int $tenantId, string $uniqueKey, float $newSupply, float $newTax, ?string $deductionType): void
+    {
+        $journal = JournalEntry::getJournalBySourceKey($tenantId, 'ecard_transaction', $uniqueKey);
+        if (! $journal) {
+            return;
+        }
+
+        $lines = $journal->lines()->get();
+        if ($lines->isEmpty()) {
+            return;
+        }
+
+        $isDeductible = ($deductionType ?? 'non_deductible') === 'deductible';
+        $totalAmount = (int) round($newSupply + $newTax);
+        $supplyInt = (int) round($newSupply);
+        $taxInt = (int) round($newTax);
+
+        // 기존 라인의 계정과목/적요를 보존하면서 금액만 갱신
+        $debitLines = $lines->where('dc_type', 'debit')->values();
+        $creditLines = $lines->where('dc_type', 'credit')->values();
+
+        // 기존 라인 삭제 후 재생성 (금액 갱신)
+        $journal->lines()->delete();
+        $lineNo = 1;
+
+        if ($isDeductible && $debitLines->count() >= 2) {
+            // 공제: 비용 계정(공급가액) + 부가세대급금(세액)
+            $expenseLine = $debitLines->first(fn ($l) => $l->account_code !== '135') ?? $debitLines[0];
+            $taxLine = $debitLines->first(fn ($l) => $l->account_code === '135') ?? $debitLines[1];
+
+            JournalEntryLine::create([
+                'tenant_id' => $tenantId,
+                'journal_entry_id' => $journal->id,
+                'line_no' => $lineNo++,
+                'dc_type' => 'debit',
+                'account_code' => $expenseLine->account_code,
+                'account_name' => $expenseLine->account_name,
+                'debit_amount' => $supplyInt,
+                'credit_amount' => 0,
+                'trading_partner_id' => $expenseLine->trading_partner_id,
+                'trading_partner_name' => $expenseLine->trading_partner_name,
+                'description' => $expenseLine->description,
+            ]);
+            JournalEntryLine::create([
+                'tenant_id' => $tenantId,
+                'journal_entry_id' => $journal->id,
+                'line_no' => $lineNo++,
+                'dc_type' => 'debit',
+                'account_code' => $taxLine->account_code,
+                'account_name' => $taxLine->account_name,
+                'debit_amount' => $taxInt,
+                'credit_amount' => 0,
+                'trading_partner_id' => $taxLine->trading_partner_id,
+                'trading_partner_name' => $taxLine->trading_partner_name,
+                'description' => $taxLine->description,
+            ]);
+        } elseif ($isDeductible) {
+            // 공제인데 기존 라인이 1개뿐이면 기본 구조로 생성
+            $expenseAccount = $debitLines->first();
+            JournalEntryLine::create([
+                'tenant_id' => $tenantId,
+                'journal_entry_id' => $journal->id,
+                'line_no' => $lineNo++,
+                'dc_type' => 'debit',
+                'account_code' => $expenseAccount?->account_code ?? '826',
+                'account_name' => $expenseAccount?->account_name ?? '잡비',
+                'debit_amount' => $supplyInt,
+                'credit_amount' => 0,
+                'trading_partner_id' => $expenseAccount?->trading_partner_id,
+                'trading_partner_name' => $expenseAccount?->trading_partner_name,
+                'description' => $expenseAccount?->description,
+            ]);
+            JournalEntryLine::create([
+                'tenant_id' => $tenantId,
+                'journal_entry_id' => $journal->id,
+                'line_no' => $lineNo++,
+                'dc_type' => 'debit',
+                'account_code' => '135',
+                'account_name' => '부가세대급금',
+                'debit_amount' => $taxInt,
+                'credit_amount' => 0,
+            ]);
+        } else {
+            // 불공제: 비용 계정 = 공급가액 + 세액
+            $expenseAccount = $debitLines->first();
+            JournalEntryLine::create([
+                'tenant_id' => $tenantId,
+                'journal_entry_id' => $journal->id,
+                'line_no' => $lineNo++,
+                'dc_type' => 'debit',
+                'account_code' => $expenseAccount?->account_code ?? '826',
+                'account_name' => $expenseAccount?->account_name ?? '잡비',
+                'debit_amount' => $totalAmount,
+                'credit_amount' => 0,
+                'trading_partner_id' => $expenseAccount?->trading_partner_id,
+                'trading_partner_name' => $expenseAccount?->trading_partner_name,
+                'description' => $expenseAccount?->description,
+            ]);
+        }
+
+        // 대변: 미지급비용 (기존 대변 라인의 계정 보존)
+        $creditAccount = $creditLines->first();
+        JournalEntryLine::create([
+            'tenant_id' => $tenantId,
+            'journal_entry_id' => $journal->id,
+            'line_no' => $lineNo,
+            'dc_type' => 'credit',
+            'account_code' => $creditAccount?->account_code ?? '205',
+            'account_name' => $creditAccount?->account_name ?? '미지급비용',
+            'debit_amount' => 0,
+            'credit_amount' => $totalAmount,
+            'trading_partner_id' => $creditAccount?->trading_partner_id,
+            'trading_partner_name' => $creditAccount?->trading_partner_name,
+            'description' => $creditAccount?->description,
+        ]);
+
+        // 분개 헤더 합계 갱신
+        $journal->update([
+            'total_debit' => $totalAmount,
+            'total_credit' => $totalAmount,
+        ]);
+    }
+
     // ================================================================
     // 카드거래 복식부기 분개 API (journal_entries 통합)
     // ================================================================

app/Http/Controllers/Barobill/EtaxController.php

@@ -77,7 +77,7 @@ private function initSoapClient(): void
                     'exceptions' => true,
                     'connection_timeout' => 30,
                     'stream_context' => $context,
-                    'cache_wsdl' => WSDL_CACHE_NONE,
+                    'cache_wsdl' => WSDL_CACHE_BOTH,
                 ]);
             } catch (\Throwable $e) {
                 Log::error('바로빌 SOAP 클라이언트 생성 실패: '.$e->getMessage());

app/Http/Controllers/Barobill/HometaxController.php

@@ -91,7 +91,7 @@ private function initSoapClient(): void
                     'exceptions' => true,
                     'connection_timeout' => 30,
                     'stream_context' => $context,
-                    'cache_wsdl' => WSDL_CACHE_NONE,
+                    'cache_wsdl' => WSDL_CACHE_BOTH,
                 ]);
             } catch (\Throwable $e) {
                 Log::error('바로빌 홈택스 SOAP 클라이언트 생성 실패: '.$e->getMessage());

app/Http/Controllers/Barobill/SmsController.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Controllers\Barobill;
+
+use App\Http\Controllers\Controller;
+use App\Models\Barobill\BarobillMember;
+use App\Models\Tenants\Tenant;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+class SmsController extends Controller
+{
+    /**
+     * SMS 발송 테스트
+     */
+    public function send(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('barobill.sms.send'));
+        }
+
+        $tenantId = session('selected_tenant_id', 1);
+        $currentTenant = Tenant::find($tenantId);
+        $barobillMember = BarobillMember::where('tenant_id', $tenantId)->first();
+
+        return view('barobill.sms.send.index', compact('currentTenant', 'barobillMember'));
+    }
+}

app/Http/Controllers/CategorySyncController.php

@@ -98,7 +98,7 @@ public function export(Request $request): JsonResponse
     {
         // API Key 검증
         $apiKey = $request->header('X-Menu-Sync-Key');
-        $validKey = config('app.menu_sync_api_key', env('MENU_SYNC_API_KEY'));
+        $validKey = config('app.menu_sync_api_key');
 
         if (empty($validKey) || $apiKey !== $validKey) {
             return response()->json(['error' => 'Unauthorized'], 401);
@@ -125,7 +125,7 @@ public function import(Request $request): JsonResponse
     {
         // API Key 검증
         $apiKey = $request->header('X-Menu-Sync-Key');
-        $validKey = config('app.menu_sync_api_key', env('MENU_SYNC_API_KEY'));
+        $validKey = config('app.menu_sync_api_key');
 
         if (empty($validKey) || $apiKey !== $validKey) {
             return response()->json(['error' => 'Unauthorized'], 401);

app/Http/Controllers/ChinaTech/BigTechController.php

@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Controllers\ChinaTech;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+/**
+ * 중국의 기술도약 > 5대 신흥빅테크 컨트롤러
+ */
+class BigTechController extends Controller
+{
+    /**
+     * 5대 신흥빅테크 메인 페이지 (탭 UI)
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('china-tech.big-tech.index'));
+        }
+
+        return view('china-tech.big-tech.index');
+    }
+}

app/Http/Controllers/ChinaTech/ChinaAiController.php

@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Controllers\ChinaTech;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+/**
+ * 중국의 기술도약 > 중국 AI기술 컨트롤러
+ */
+class ChinaAiController extends Controller
+{
+    /**
+     * 중국 AI기술 발전과정 페이지
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('china-tech.ai.index'));
+        }
+
+        return view('china-tech.ai.index');
+    }
+}

app/Http/Controllers/ClaudeCode/CoworkController.php

@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Controllers\ClaudeCode;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+class CoworkController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('claude-code.cowork.index'));
+        }
+
+        return view('claude-code.cowork.index');
+    }
+}

app/Http/Controllers/ClaudeCode/HistoryController.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Controllers\ClaudeCode;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+/**
+ * Claude Code > 발전과정 컨트롤러
+ */
+class HistoryController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('claude-code.history.index'));
+        }
+
+        return view('claude-code.history.index');
+    }
+}

app/Http/Controllers/ClaudeCode/NewsController.php

@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Http\Controllers\ClaudeCode;
+
+use App\Http\Controllers\Controller;
+use App\Services\ClaudeCodeNewsService;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+class NewsController extends Controller
+{
+    public function __construct(
+        private ClaudeCodeNewsService $newsService
+    ) {}
+
+    /**
+     * Claude Code 뉴스 (GitHub Releases) 목록
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('claude-code.news.index'));
+        }
+
+        $releases = $this->newsService->getReleases();
+
+        return view('claude-code.news.index', compact('releases'));
+    }
+
+    /**
+     * 캐시 새로고침
+     */
+    public function refreshCache(): RedirectResponse
+    {
+        $this->newsService->clearCache();
+
+        return redirect()->route('claude-code.news.index')
+            ->with('success', '캐시가 새로고침되었습니다.');
+    }
+}

app/Http/Controllers/ClaudeCode/PricingController.php

@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Controllers\ClaudeCode;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
+
+class PricingController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('claude-code.pricing.index'));
+        }
+
+        return view('claude-code.pricing.index');
+    }
+
+    public function download(): BinaryFileResponse
+    {
+        $path = public_path('downloads/claude-code-pricing.pptx');
+
+        abort_unless(file_exists($path), 404, 'PPTX 파일을 찾을 수 없습니다.');
+
+        return response()->download($path, 'Claude_Code_요금정책_비교분석.pptx');
+    }
+}

app/Http/Controllers/ClaudeCode/UsagePlanController.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Controllers\ClaudeCode;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
+
+class UsagePlanController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('claude-code.usage-plan.index'));
+        }
+
+        return view('claude-code.usage-plan.index');
+    }
+
+    public function download(): BinaryFileResponse
+    {
+        $path = public_path('downloads/sam-usage-plan.pptx');
+        abort_unless(file_exists($path), 404, 'PPTX 파일을 찾을 수 없습니다.');
+
+        return response()->download($path, 'SAM_활용방안.pptx');
+    }
+}

app/Http/Controllers/CommonCodeSyncController.php

@@ -97,7 +97,7 @@ public function export(Request $request): JsonResponse
     {
         // API Key 검증
         $apiKey = $request->header('X-Menu-Sync-Key');
-        $validKey = config('app.menu_sync_api_key', env('MENU_SYNC_API_KEY'));
+        $validKey = config('app.menu_sync_api_key');
 
         if (empty($validKey) || $apiKey !== $validKey) {
             return response()->json(['error' => 'Unauthorized'], 401);
@@ -124,7 +124,7 @@ public function import(Request $request): JsonResponse
     {
         // API Key 검증
         $apiKey = $request->header('X-Menu-Sync-Key');
-        $validKey = config('app.menu_sync_api_key', env('MENU_SYNC_API_KEY'));
+        $validKey = config('app.menu_sync_api_key');
 
         if (empty($validKey) || $apiKey !== $validKey) {
             return response()->json(['error' => 'Unauthorized'], 401);

app/Http/Controllers/Credit/CreditController.php

@@ -17,6 +17,18 @@
  */
 class CreditController extends Controller
 {
+    /**
+     * 신용평가 개발문서 페이지
+     */
+    public function devGuide(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('credit.dev-guide.index'));
+        }
+
+        return view('credit.dev-guide');
+    }
+
     /**
      * 신용평가 조회 이력 목록
      */

app/Http/Controllers/DocumentController.php

@@ -6,6 +6,7 @@
 use App\Models\Documents\DocumentData;
 use App\Models\DocumentTemplate;
 use App\Models\Items\Item;
+use App\Services\BlockRendererService;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
 use Illuminate\Support\Facades\DB;
@@ -80,6 +81,7 @@ public function create(Request $request): View|Response
             'templates' => $templates,
             'isCreate' => true,
             'linkedItemSpecs' => $template ? $this->getLinkedItemSpecs($template) : [],
+            'blockHtml' => $template ? $this->renderBlockHtml($template, null) : '',
         ]);
     }
 
@@ -123,6 +125,7 @@ public function edit(int $id): View|Response
             'templates' => $templates,
             'isCreate' => false,
             'linkedItemSpecs' => $this->getLinkedItemSpecs($document->template),
+            'blockHtml' => $this->renderBlockHtml($document->template, $document),
         ]);
     }
 
@@ -165,6 +168,7 @@ public function print(int $id): View
         return view('documents.print', [
             'document' => $document,
             'workOrderItems' => $workOrderItems,
+            'blockHtml' => $this->renderBlockHtml($document->template, $document, 'print'),
         ]);
     }
 
@@ -267,6 +271,22 @@ public function show(int $id): View
         // 기본정보 bf_ 자동 backfill
         $this->resolveAndBackfillBasicFields($document);
 
+        // 절곡 작업일지용: bending_info 추출
+        $bendingInfo = null;
+        if ($workOrder) {
+            $woOptions = json_decode($workOrder->options ?? '{}', true);
+            $bendingInfo = $woOptions['bending_info'] ?? null;
+        }
+
+        // 절곡 중간검사용: inspection_data 스냅샷 추출 (work_order_items.options.inspection_data)
+        $inspectionData = null;
+        foreach ($workOrderItems as $item) {
+            if (! empty($item->options['inspection_data'])) {
+                $inspectionData = $item->options['inspection_data'];
+                break;
+            }
+        }
+
         return view('documents.show', [
             'document' => $document,
             'workOrderItems' => $workOrderItems,
@@ -274,6 +294,9 @@ public function show(int $id): View
             'salesOrder' => $salesOrder,
             'materialInputLots' => $materialInputLots,
             'itemLotMap' => $itemLotMap ?? collect(),
+            'blockHtml' => $this->renderBlockHtml($document->template, $document, 'view'),
+            'bendingInfo' => $bendingInfo,
+            'inspectionData' => $inspectionData,
         ]);
     }
 
@@ -290,7 +313,7 @@ private function resolveAndBackfillBasicFields(Document $document): void
         }
 
         // bf_ 레코드가 하나라도 있으면 이미 저장된 것 → skip
-        $existingBfCount = $document->data
+        $existingBfCount = ($document->data ?? collect())
             ->filter(fn ($d) => str_starts_with($d->field_key, 'bf_'))
             ->count();
         if ($existingBfCount > 0) {
@@ -416,6 +439,30 @@ private function buildInspectionResolveMap(object $workOrder, $workOrderItems, ?
         ];
     }
 
+    /**
+     * 블록 빌더 서식의 HTML 렌더링
+     */
+    private function renderBlockHtml(DocumentTemplate $template, ?Document $document, string $mode = 'edit'): string
+    {
+        if (! $template->isBlockBuilder() || empty($template->schema)) {
+            return '';
+        }
+
+        $schema = $template->schema;
+
+        // document_data에서 field_key => field_value 맵 생성
+        $data = [];
+        if ($document && $document->data) {
+            foreach ($document->data as $d) {
+                $data[$d->field_key] = $d->field_value;
+            }
+        }
+
+        $renderer = new BlockRendererService;
+
+        return $renderer->render($schema, $mode, $data);
+    }
+
     /**
      * 템플릿에 연결된 품목들의 규격 정보 (thickness, width, length) 조회
      */

app/Http/Controllers/DocumentTemplateController.php

@@ -58,6 +58,11 @@ public function edit(int $id): View
             'links.linkValues',
         ])->findOrFail($id);
 
+        // 블록 빌더 타입이면 block-editor로 리다이렉트
+        if ($template->isBlockBuilder()) {
+            return $this->blockEdit($id);
+        }
+
         // JavaScript용 데이터 변환
         $templateData = $this->prepareTemplateData($template);
 
@@ -72,6 +77,56 @@ public function edit(int $id): View
         ]);
     }
 
+    /**
+     * 블록 빌더 - 새 양식 생성
+     */
+    public function blockCreate(Request $request): View
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('document-templates.block-create'));
+        }
+
+        return view('document-templates.block-editor', [
+            'template' => null,
+            'templateId' => 0,
+            'isCreate' => true,
+            'categories' => $this->getCategories(),
+            'initialSchema' => [
+                '_name' => '새 문서양식',
+                '_category' => '',
+                'version' => '1.0',
+                'page' => ['size' => 'A4', 'orientation' => 'portrait', 'margin' => [20, 15, 20, 15]],
+                'blocks' => [],
+            ],
+        ]);
+    }
+
+    /**
+     * 블록 빌더 - 양식 수정
+     */
+    public function blockEdit(int $id): View
+    {
+        $template = DocumentTemplate::findOrFail($id);
+
+        $schema = $template->schema ?? [
+            'version' => '1.0',
+            'page' => $template->page_config ?? ['size' => 'A4', 'orientation' => 'portrait', 'margin' => [20, 15, 20, 15]],
+            'blocks' => [],
+        ];
+
+        // 뷰에서 사용할 메타 정보 주입
+        $schema['_name'] = $template->name;
+        $schema['_category'] = $template->category ?? '';
+
+        return view('document-templates.block-editor', [
+            'template' => $template,
+            'templateId' => $template->id,
+            'isCreate' => false,
+            'categories' => $this->getCategories(),
+            'initialSchema' => $schema,
+        ]);
+    }
+
     /**
      * 현재 선택된 테넌트 조회
      */

app/Http/Controllers/ESign/EsignApiController.php

@@ -467,29 +467,36 @@ public function store(Request $request): JsonResponse
             ]);
         }
 
-        // 법인도장 자동 적용: GCS에서 다운로드 → 로컬 저장 → signer에 설정
+        // 법인도장 자동 적용: 설정에서 도장 이미지를 읽어 signer에 복사
         $stampSetting = TenantSetting::where('tenant_id', $tenantId)
             ->where('setting_group', 'esign')
             ->where('setting_key', 'company_stamp')
             ->first();
 
-        if ($stampSetting && ! empty($stampSetting->setting_value['gcs_object'])) {
+        if ($stampSetting) {
             $creatorSigner = EsignSigner::withoutGlobalScopes()
                 ->where('contract_id', $contract->id)
                 ->where('role', 'creator')
                 ->first();
 
             if ($creatorSigner) {
-                $gcs = app(GoogleCloudStorageService::class);
-                $signedUrl = $gcs->getSignedUrl($stampSetting->setting_value['gcs_object'], 5);
+                $val = $stampSetting->setting_value;
+                $imageData = null;
 
-                if ($signedUrl) {
-                    $imageData = @file_get_contents($signedUrl);
-                    if ($imageData) {
-                        $localPath = "esign/{$tenantId}/signatures/{$contract->id}_{$creatorSigner->id}_stamp.png";
-                        Storage::disk('local')->put($localPath, $imageData);
-                        $creatorSigner->update(['signature_image_path' => $localPath]);
+                if (! empty($val['gcs_object'])) {
+                    $gcs = app(GoogleCloudStorageService::class);
+                    $signedUrl = $gcs->getSignedUrl($val['gcs_object'], 5);
+                    if ($signedUrl) {
+                        $imageData = @file_get_contents($signedUrl);
                     }
+                } elseif (! empty($val['local_path']) && Storage::disk('local')->exists($val['local_path'])) {
+                    $imageData = Storage::disk('local')->get($val['local_path']);
+                }
+
+                if ($imageData) {
+                    $localPath = "esign/{$tenantId}/signatures/{$contract->id}_{$creatorSigner->id}_stamp.png";
+                    Storage::disk('local')->put($localPath, $imageData);
+                    $creatorSigner->update(['signature_image_path' => $localPath]);
                 }
             }
         }
@@ -819,11 +826,14 @@ public function send(Request $request, int $id): JsonResponse
 
         $sendMethod = $request->input('send_method', 'email');
         $smsFallback = $request->boolean('sms_fallback', true);
+        $templateName = $request->input('template_name');
+        $completionTemplateName = $request->input('completion_template_name');
 
         $contract->update([
             'status' => 'pending',
             'send_method' => $sendMethod,
             'sms_fallback' => $smsFallback,
+            'completion_template_name' => $completionTemplateName,
             'updated_by' => auth()->id(),
         ]);
 
@@ -838,7 +848,7 @@ public function send(Request $request, int $id): JsonResponse
         $notificationResults = [];
         foreach ($targetSigners as $signer) {
             $signer->update(['status' => 'notified']);
-            $results = $this->dispatchNotification($contract, $signer, $sendMethod, $smsFallback);
+            $results = $this->dispatchNotification($contract, $signer, $sendMethod, $smsFallback, templateName: $templateName);
             $notificationResults[] = [
                 'signer_id' => $signer->id,
                 'signer_name' => $signer->name,
@@ -966,24 +976,28 @@ private function dispatchNotification(
         string $sendMethod,
         bool $smsFallback,
         bool $isReminder = false,
+        ?string $templateName = null,
     ): array {
         $results = [];
         $alimtalkFailed = false;
+        $isCounterpart = $signer->role === EsignSigner::ROLE_COUNTERPART;
 
-        // 알림톡 발송
-        if (in_array($sendMethod, ['alimtalk', 'both']) && $signer->phone) {
-            $alimtalkResult = $this->sendAlimtalk($contract, $signer, $smsFallback, $isReminder);
+        // 알림톡 발송: 상대방(counterpart)에게만 카카오톡 발송, 본사(creator)는 이메일
+        if (in_array($sendMethod, ['alimtalk', 'both']) && $isCounterpart && $signer->phone) {
+            $alimtalkResult = $this->sendAlimtalk($contract, $signer, $smsFallback, $isReminder, $templateName);
             $results[] = $alimtalkResult;
             $alimtalkFailed = ! ($alimtalkResult['success'] ?? false);
         }
 
         // 이메일 발송 조건:
         // 1) email/both 선택 시
-        // 2) alimtalk인데 번호 없으면 폴백
-        // 3) alimtalk 발송 실패 시 이메일 자동 폴백
+        // 2) 본사(creator)는 항상 이메일
+        // 3) 상대방이지만 전화번호 없으면 이메일 폴백
+        // 4) 알림톡 발송 실패 시 이메일 자동 폴백
         $shouldSendEmail = in_array($sendMethod, ['email', 'both'])
-            || ($sendMethod === 'alimtalk' && ! $signer->phone)
-            || ($sendMethod === 'alimtalk' && $alimtalkFailed);
+            || ! $isCounterpart
+            || ($sendMethod === 'alimtalk' && $isCounterpart && ! $signer->phone)
+            || ($sendMethod === 'alimtalk' && $isCounterpart && $alimtalkFailed);
 
         if ($shouldSendEmail && $signer->email) {
             try {
@@ -1010,6 +1024,7 @@ private function sendAlimtalk(
         EsignSigner $signer,
         bool $smsFallback = true,
         bool $isReminder = false,
+        ?string $templateName = null,
     ): array {
         try {
             $member = BarobillMember::where('tenant_id', $contract->tenant_id)->first();
@@ -1033,7 +1048,9 @@ private function sendAlimtalk(
             $signUrl = config('app.url').'/esign/sign/'.$signer->access_token;
             $expires = $contract->expires_at?->format('Y-m-d H:i') ?? '없음';
 
-            $templateName = $isReminder ? '전자계약_리마인드' : '전자계약_서명요청';
+            if (! $templateName) {
+                $templateName = $this->resolveTemplateName($isReminder ? '전자계약_리마인드' : '전자계약_서명요청');
+            }
 
             // 등록된 템플릿 본문 + 버튼 정보 조회 (정확한 포맷 유지)
             $tplData = $this->getTemplateData($barobill, $member->biz_no, $channelId, $templateName);
@@ -1056,12 +1073,39 @@ private function sendAlimtalk(
                     : " 안녕하세요, {$signer->name}님. \n 전자계약 서명 요청이 도착했습니다.\n\n ■ 계약명: {$contract->title}\n ■ 서명 기한: {$expires}\n\n 아래 버튼을 눌러 계약서를 확인하고 서명해 주세요.";
             }
 
-            // 등록된 버튼 URL을 그대로 사용 (동적 URL 사용 시 템플릿 불일치 오류)
+            // 버튼: 템플릿에서 가져온 URL의 #{토큰}만 치환 (도메인은 템플릿 등록값 유지 — 카카오 검증)
             $buttons = ! empty($templateButtons) ? $templateButtons : [
                 ['Name' => '계약서 확인하기', 'ButtonType' => 'WL',
-                    'Url1' => 'https://mng.codebridge-x.com', 'Url2' => 'https://mng.codebridge-x.com'],
+                    'Url1' => $signUrl, 'Url2' => $signUrl],
             ];
 
+            foreach ($buttons as &$btn) {
+                foreach (['Url1', 'Url2'] as $urlKey) {
+                    if (! empty($btn[$urlKey])) {
+                        $btn[$urlKey] = str_replace(
+                            ['#{토큰}', '#{%ED%86%A0%ED%81%B0}'],
+                            [$signer->access_token, $signer->access_token],
+                            urldecode($btn[$urlKey])
+                        );
+                    }
+                }
+            }
+            unset($btn);
+
+            // 버튼 URL 도메인을 현재 환경의 도메인으로 치환
+            $appHost = parse_url(config('app.url'), PHP_URL_HOST);
+            foreach ($buttons as &$btn) {
+                foreach (['Url1', 'Url2'] as $urlKey) {
+                    if (! empty($btn[$urlKey])) {
+                        $parsed = parse_url($btn[$urlKey]);
+                        if (isset($parsed['host']) && $parsed['host'] !== $appHost) {
+                            $btn[$urlKey] = str_replace($parsed['host'], $appHost, $btn[$urlKey]);
+                        }
+                    }
+                }
+            }
+            unset($btn);
+
             $receiverNum = preg_replace('/[^0-9]/', '', $signer->phone);
 
             \Log::info('E-Sign 알림톡 발송 시도', [
@@ -1180,6 +1224,14 @@ private function getKakaotalkChannelId(BarobillService $barobill, string $bizNo)
      *
      * @return array{content: string|null, buttons: array}
      */
+    /**
+     * 환경별 알림톡 템플릿명 반환 (운영: 원본, 개발: _DEV 접미사)
+     */
+    private function resolveTemplateName(string $baseName): string
+    {
+        return $baseName.(app()->environment('production') ? '' : '_DEV');
+    }
+
     private function getTemplateData(BarobillService $barobill, string $bizNo, string $channelId, string $templateName): array
     {
         $empty = ['content' => null, 'buttons' => []];
@@ -1228,6 +1280,99 @@ private function getTemplateData(BarobillService $barobill, string $bizNo, strin
         return $empty;
     }
 
+    /**
+     * 바로빌 등록 알림톡 템플릿 목록 조회 (승인 완료된 것만)
+     */
+    public function getAlimtalkTemplates(): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', 1);
+            $member = BarobillMember::where('tenant_id', $tenantId)->first();
+
+            if (! $member || ! $member->biz_no) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '바로빌 회원 정보 또는 사업자번호가 설정되지 않았습니다.',
+                ]);
+            }
+
+            $barobill = app(BarobillService::class);
+            $barobill->setServerMode($member->server_mode ?? 'production');
+
+            $channelId = $this->getKakaotalkChannelId($barobill, $member->biz_no);
+            if (! $channelId) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '등록된 카카오톡 채널이 없습니다.',
+                ]);
+            }
+
+            $result = $barobill->getKakaotalkTemplates($member->biz_no, $channelId);
+            if (! ($result['success'] ?? false) || empty($result['data'])) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '템플릿 목록을 조회할 수 없습니다.',
+                ]);
+            }
+
+            $data = $result['data'];
+            $items = [];
+            if (is_object($data) && isset($data->KakaotalkTemplate)) {
+                $items = is_array($data->KakaotalkTemplate)
+                    ? $data->KakaotalkTemplate
+                    : [$data->KakaotalkTemplate];
+            }
+
+            // 승인(Status=3)된 템플릿만 필터링
+            $templates = [];
+            foreach ($items as $tpl) {
+                $status = $tpl->Status ?? null;
+                if ($status != 3) {
+                    continue;
+                }
+
+                $buttons = [];
+                $btnData = $tpl->Buttons ?? null;
+                if ($btnData) {
+                    $btnList = $btnData->KakaotalkButton ?? null;
+                    if ($btnList) {
+                        $btnList = is_array($btnList) ? $btnList : [$btnList];
+                        foreach ($btnList as $btn) {
+                            $buttons[] = [
+                                'Name' => $btn->Name ?? '',
+                                'ButtonType' => $btn->ButtonType ?? 'WL',
+                                'Url1' => $btn->Url1 ?? '',
+                                'Url2' => $btn->Url2 ?? '',
+                            ];
+                        }
+                    }
+                }
+
+                $templates[] = [
+                    'name' => $tpl->TemplateName ?? '',
+                    'content' => $tpl->TemplateContent ?? '',
+                    'status' => $status,
+                    'buttons' => $buttons,
+                ];
+            }
+
+            return response()->json([
+                'success' => true,
+                'data' => [
+                    'channel_id' => $channelId,
+                    'templates' => $templates,
+                ],
+            ]);
+        } catch (\Throwable $e) {
+            \Log::error('알림톡 템플릿 목록 조회 실패', ['error' => $e->getMessage()]);
+
+            return response()->json([
+                'success' => false,
+                'message' => '템플릿 목록 조회 중 오류: '.$e->getMessage(),
+            ]);
+        }
+    }
+
     /**
      * PDF 다운로드
      */

app/Http/Controllers/ESign/EsignPublicController.php

@@ -9,6 +9,7 @@
 use App\Models\ESign\EsignAuditLog;
 use App\Models\ESign\EsignContract;
 use App\Models\ESign\EsignSigner;
+use App\Models\Tenants\TenantSetting;
 use App\Services\Barobill\BarobillService;
 use App\Services\ESign\PdfSignatureService;
 use Illuminate\Http\JsonResponse;
@@ -127,11 +128,13 @@ public function getContract(string $token): JsonResponse
                     'id' => $signer->id,
                     'name' => $signer->name,
                     'email' => $signer->email,
+                    'phone' => $signer->phone,
                     'role' => $signer->role,
                     'status' => $signer->status,
-                    'has_stamp' => (bool) $signer->signature_image_path,
+                    'has_stamp' => (bool) $signer->signature_image_path || ($signer->role === 'creator' && $this->hasCompanyStamp($contract->tenant_id)),
                     'signed_at' => $signer->signed_at,
                 ],
+                'send_method' => $contract->tenant_id == 1 ? 'email' : ($contract->send_method ?? 'email'),
                 'is_signable' => $isSignable,
                 'status_message' => $statusMessage,
             ],
@@ -161,10 +164,28 @@ public function sendOtp(string $token): JsonResponse
             'otp_attempts' => 0,
         ]);
 
-        // OTP 이메일 발송
-        \Illuminate\Support\Facades\Mail::to($signer->email)->send(
-            new \App\Mail\EsignOtpMail($signer->name, $otpCode)
-        );
+        $sendMethod = $contract->send_method ?? 'email';
+        $channel = 'email';
+
+        // 알림톡/both 방식이고 전화번호가 있으면 SMS로 발송 (상대방만 SMS, 본사(creator)는 이메일 유지)
+        if (in_array($sendMethod, ['alimtalk', 'both']) && $signer->phone && $signer->role === EsignSigner::ROLE_COUNTERPART) {
+            $smsSent = $this->sendOtpViaSms($contract, $signer, $otpCode);
+            if ($smsSent) {
+                $channel = 'sms';
+            } else {
+                // SMS 실패 시 이메일 폴백
+                if ($signer->email) {
+                    Mail::to($signer->email)->send(new \App\Mail\EsignOtpMail($signer->name, $otpCode));
+                    $channel = 'email';
+                } else {
+                    return response()->json(['success' => false, 'message' => 'OTP 발송에 실패했습니다.'], 500);
+                }
+            }
+        } else {
+            // 이메일 방식 또는 전화번호 없음
+            Mail::to($signer->email)->send(new \App\Mail\EsignOtpMail($signer->name, $otpCode));
+            $channel = 'email';
+        }
 
         EsignAuditLog::create([
             'tenant_id' => $contract->tenant_id,
@@ -173,11 +194,19 @@ public function sendOtp(string $token): JsonResponse
             'action' => 'otp_sent',
             'ip_address' => request()->ip(),
             'user_agent' => request()->userAgent(),
-            'metadata' => ['email' => $signer->email],
+            'metadata' => [
+                'channel' => $channel,
+                'email' => $channel === 'email' ? $signer->email : null,
+                'phone' => $channel === 'sms' ? $signer->phone : null,
+            ],
             'created_at' => now(),
         ]);
 
-        return response()->json(['success' => true, 'message' => '인증 코드가 발송되었습니다.']);
+        return response()->json([
+            'success' => true,
+            'message' => '인증 코드가 발송되었습니다.',
+            'channel' => $channel,
+        ]);
     }
 
     /**
@@ -267,7 +296,15 @@ public function submitSignature(Request $request, string $token): JsonResponse
                 Storage::disk('local')->put($imagePath, $imageData);
                 $signer->update(['signature_image_path' => $imagePath]);
             } elseif (! $signer->signature_image_path) {
-                return response()->json(['success' => false, 'message' => '등록된 도장 이미지가 없습니다.'], 422);
+                // 기존 계약: tenant_settings에서 법인도장 가져오기
+                if ($signer->role === 'creator') {
+                    $stampPath = $this->applyCompanyStamp($signer, $contract->tenant_id);
+                    if (! $stampPath) {
+                        return response()->json(['success' => false, 'message' => '등록된 도장 이미지가 없습니다.'], 422);
+                    }
+                } else {
+                    return response()->json(['success' => false, 'message' => '등록된 도장 이미지가 없습니다.'], 422);
+                }
             }
         } else {
             // 직접 서명: signature_image 필수
@@ -324,6 +361,7 @@ public function submitSignature(Request $request, string $token): JsonResponse
                 Log::error('PDF 서명 합성 실패', [
                     'contract_id' => $contract->id,
                     'error' => $e->getMessage(),
+                    'trace' => $e->getTraceAsString(),
                 ]);
             }
 
@@ -344,9 +382,36 @@ public function submitSignature(Request $request, string $token): JsonResponse
             foreach ($allSigners as $completedSigner) {
                 $completionResults = [];
                 try {
-                    // 이메일 발송
-                    if (in_array($sendMethod, ['email', 'both']) || ! $completedSigner->phone) {
-                        if ($completedSigner->email) {
+                    // 본사(creator): 이메일로 완료 알림
+                    // 상대방(counterpart): 알림톡(카카오톡) + PDF 다운로드 링크
+                    $isCounterpart = $completedSigner->role === EsignSigner::ROLE_COUNTERPART;
+
+                    // 이메일 발송 조건:
+                    // 1) email/both 선택 시
+                    // 2) 본사(creator)는 항상 이메일
+                    // 3) 상대방이지만 전화번호 없으면 이메일 폴백
+                    $shouldSendEmail = in_array($sendMethod, ['email', 'both'])
+                        || ! $isCounterpart
+                        || ($isCounterpart && ! $completedSigner->phone);
+
+                    if ($shouldSendEmail && $completedSigner->email) {
+                        try {
+                            Mail::to($completedSigner->email)->send(
+                                new EsignCompletedMail($contract, $completedSigner, $allSigners)
+                            );
+                            $completionResults[] = ['success' => true, 'channel' => 'email', 'error' => null];
+                        } catch (\Throwable $e) {
+                            $completionResults[] = ['success' => false, 'channel' => 'email', 'error' => $e->getMessage()];
+                        }
+                    }
+
+                    // 알림톡 발송: 상대방(counterpart)에게 카카오톡으로 서명 완료 PDF 전달
+                    if (in_array($sendMethod, ['alimtalk', 'both']) && $isCounterpart && $completedSigner->phone) {
+                        $alimtalkResult = $this->sendCompletionAlimtalk($contract, $completedSigner);
+                        $completionResults[] = $alimtalkResult;
+
+                        // 알림톡 실패 시 이메일 폴백 (아직 이메일 안 보낸 경우)
+                        if (! ($alimtalkResult['success'] ?? false) && ! $shouldSendEmail && $completedSigner->email) {
                             try {
                                 Mail::to($completedSigner->email)->send(
                                     new EsignCompletedMail($contract, $completedSigner, $allSigners)
@@ -358,11 +423,6 @@ public function submitSignature(Request $request, string $token): JsonResponse
                         }
                     }
 
-                    // 알림톡 발송
-                    if (in_array($sendMethod, ['alimtalk', 'both']) && $completedSigner->phone) {
-                        $completionResults[] = $this->sendCompletionAlimtalk($contract, $completedSigner);
-                    }
-
                     EsignAuditLog::create([
                         'tenant_id' => $contract->tenant_id,
                         'contract_id' => $contract->id,
@@ -372,6 +432,7 @@ public function submitSignature(Request $request, string $token): JsonResponse
                         'user_agent' => $request->userAgent(),
                         'metadata' => [
                             'send_method' => $sendMethod,
+                            'signer_role' => $completedSigner->role,
                             'notification_results' => [[
                                 'signer_id' => $completedSigner->id,
                                 'signer_name' => $completedSigner->name,
@@ -402,87 +463,103 @@ public function submitSignature(Request $request, string $token): JsonResponse
                 $nextSigner->update(['status' => 'notified']);
                 $nextSendMethod = $contract->send_method ?? 'alimtalk';
                 $nextSmsFallback = $contract->sms_fallback ?? true;
+                $nextIsCounterpart = $nextSigner->role === EsignSigner::ROLE_COUNTERPART;
 
                 $notificationResults = [];
+                $alimtalkFailed = false;
 
-                // 알림톡 발송
-                if (in_array($nextSendMethod, ['alimtalk', 'both']) && $nextSigner->phone) {
+                // 알림톡 발송: 상대방(counterpart)에게만 카카오톡 발송
+                if (in_array($nextSendMethod, ['alimtalk', 'both']) && $nextIsCounterpart && $nextSigner->phone) {
                     try {
                         $member = BarobillMember::where('tenant_id', $contract->tenant_id)->first();
-                        if ($member) {
+                        if ($member && $member->biz_no) {
                             $barobill = app(BarobillService::class);
                             $barobill->setServerMode($member->server_mode ?? 'production');
                             $nextSignUrl = config('app.url').'/esign/sign/'.$nextSigner->access_token;
                             $nextExpires = $contract->expires_at?->format('Y-m-d H:i') ?? '없음';
 
                             // 채널 ID 조회
-                            $channelResult = $barobill->getKakaotalkChannels($member->biz_no);
-                            $yellowId = '';
-                            if ($channelResult['success'] ?? false) {
-                                $chData = $channelResult['data'];
-                                if (is_object($chData) && isset($chData->KakaotalkChannel)) {
-                                    $ch = is_array($chData->KakaotalkChannel) ? $chData->KakaotalkChannel[0] : $chData->KakaotalkChannel;
-                                    $yellowId = $ch->ChannelId ?? '';
-                                }
-                            }
+                            $channelId = $this->getKakaotalkChannelId($barobill, $member->biz_no);
 
-                            // 템플릿 본문 조회하여 변수 치환
-                            $tplResult = $barobill->getKakaotalkTemplates($member->biz_no, $yellowId);
-                            $tplMessage = null;
-                            if ($tplResult['success'] ?? false) {
-                                $tplData = $tplResult['data'];
-                                $tplItems = [];
-                                if (is_object($tplData) && isset($tplData->KakaotalkTemplate)) {
-                                    $tplItems = is_array($tplData->KakaotalkTemplate) ? $tplData->KakaotalkTemplate : [$tplData->KakaotalkTemplate];
-                                }
-                                foreach ($tplItems as $t) {
-                                    if (($t->TemplateName ?? '') === '전자계약_서명요청') {
-                                        $tplMessage = str_replace(
-                                            ['#{이름}', '#{계약명}', '#{기한}'],
-                                            [$nextSigner->name, $contract->title, $nextExpires],
-                                            $t->TemplateContent
-                                        );
-                                        break;
+                            if ($channelId) {
+                                // 템플릿 본문 + 버튼 조회
+                                $nextTemplateName = $this->resolveTemplateName('전자계약_서명요청');
+                                $tplData = $this->getTemplateData($barobill, $member->biz_no, $channelId, $nextTemplateName);
+                                $tplMessage = $tplData['content']
+                                    ? str_replace(
+                                        ['#{이름}', '#{계약명}', '#{기한}'],
+                                        [$nextSigner->name, $contract->title, $nextExpires],
+                                        $tplData['content']
+                                    )
+                                    : null;
+
+                                // 버튼: 템플릿에서 가져온 URL의 #{토큰} 치환
+                                $buttons = ! empty($tplData['buttons']) ? $tplData['buttons'] : [
+                                    ['Name' => '계약서 확인하기', 'ButtonType' => 'WL', 'Url1' => $nextSignUrl, 'Url2' => $nextSignUrl],
+                                ];
+                                foreach ($buttons as &$btn) {
+                                    foreach (['Url1', 'Url2'] as $urlKey) {
+                                        if (! empty($btn[$urlKey])) {
+                                            $btn[$urlKey] = str_replace(
+                                                ['#{토큰}', '#{%ED%86%A0%ED%81%B0}'],
+                                                [$nextSigner->access_token, $nextSigner->access_token],
+                                                urldecode($btn[$urlKey])
+                                            );
+                                        }
                                     }
                                 }
-                            }
+                                unset($btn);
 
-                            $atResult = $barobill->sendATKakaotalkEx(
-                                corpNum: $member->biz_no,
-                                senderId: $member->barobill_id,
-                                yellowId: $yellowId,
-                                templateName: '전자계약_서명요청',
-                                receiverName: $nextSigner->name,
-                                receiverNum: preg_replace('/[^0-9]/', '', $nextSigner->phone),
-                                title: '',
-                                message: $tplMessage ?? "안녕하세요, {$nextSigner->name}님.\n전자계약 서명 요청이 도착했습니다.\n\n■ 계약명: {$contract->title}\n■ 서명 기한: {$nextExpires}\n\n아래 버튼을 눌러 계약서를 확인하고 서명해 주세요.",
-                                buttons: [['Name' => '계약서 확인하기', 'ButtonType' => 'WL', 'Url1' => $nextSignUrl, 'Url2' => $nextSignUrl]],
-                                smsMessage: $nextSmsFallback ? "[SAM] {$nextSigner->name}님, 전자계약 서명 요청이 도착했습니다. {$nextSignUrl}" : '',
-                            );
-                            $notificationResults[] = [
-                                'success' => $atResult['success'] ?? false,
-                                'channel' => 'alimtalk',
-                                'error' => $atResult['error'] ?? null,
-                            ];
+                                $atResult = $barobill->sendATKakaotalkEx(
+                                    corpNum: $member->biz_no,
+                                    senderId: $member->barobill_id,
+                                    yellowId: $channelId,
+                                    templateName: $nextTemplateName,
+                                    receiverName: $nextSigner->name,
+                                    receiverNum: preg_replace('/[^0-9]/', '', $nextSigner->phone),
+                                    title: '',
+                                    message: $tplMessage ?? "안녕하세요, {$nextSigner->name}님.\n전자계약 서명 요청이 도착했습니다.\n\n■ 계약명: {$contract->title}\n■ 서명 기한: {$nextExpires}\n\n아래 버튼을 눌러 계약서를 확인하고 서명해 주세요.",
+                                    buttons: $buttons,
+                                    smsMessage: $nextSmsFallback ? "[SAM] {$nextSigner->name}님, 전자계약 서명 요청이 도착했습니다. {$nextSignUrl}" : '',
+                                );
+                                $alimtalkFailed = ! ($atResult['success'] ?? false);
+                                $notificationResults[] = [
+                                    'success' => $atResult['success'] ?? false,
+                                    'channel' => 'alimtalk',
+                                    'error' => $atResult['error'] ?? null,
+                                ];
+                            } else {
+                                $alimtalkFailed = true;
+                                $notificationResults[] = ['success' => false, 'channel' => 'alimtalk', 'error' => '등록된 카카오톡 채널 없음'];
+                            }
                         } else {
+                            $alimtalkFailed = true;
                             $notificationResults[] = ['success' => false, 'channel' => 'alimtalk', 'error' => '바로빌 회원 미등록'];
                         }
                     } catch (\Throwable $e) {
                         Log::warning('다음 서명자 알림톡 발송 실패', ['error' => $e->getMessage()]);
+                        $alimtalkFailed = true;
                         $notificationResults[] = ['success' => false, 'channel' => 'alimtalk', 'error' => $e->getMessage()];
                     }
                 }
 
-                // 이메일 발송
-                if (in_array($nextSendMethod, ['email', 'both']) || ($nextSendMethod === 'alimtalk' && ! $nextSigner->phone)) {
-                    if ($nextSigner->email) {
-                        try {
-                            Mail::to($nextSigner->email)->send(new EsignRequestMail($contract, $nextSigner));
-                            $notificationResults[] = ['success' => true, 'channel' => 'email', 'error' => null];
-                        } catch (\Throwable $e) {
-                            Log::warning('다음 서명자 이메일 발송 실패', ['error' => $e->getMessage()]);
-                            $notificationResults[] = ['success' => false, 'channel' => 'email', 'error' => $e->getMessage()];
-                        }
+                // 이메일 발송 조건:
+                // 1) email/both 선택 시
+                // 2) 본사(creator)는 항상 이메일
+                // 3) 상대방이지만 전화번호 없으면 이메일 폴백
+                // 4) 알림톡 발송 실패 시 이메일 자동 폴백
+                $shouldSendEmail = in_array($nextSendMethod, ['email', 'both'])
+                    || ! $nextIsCounterpart
+                    || ($nextSendMethod === 'alimtalk' && $nextIsCounterpart && ! $nextSigner->phone)
+                    || ($nextSendMethod === 'alimtalk' && $nextIsCounterpart && $alimtalkFailed);
+
+                if ($shouldSendEmail && $nextSigner->email) {
+                    try {
+                        Mail::to($nextSigner->email)->send(new EsignRequestMail($contract, $nextSigner));
+                        $notificationResults[] = ['success' => true, 'channel' => 'email', 'error' => null];
+                    } catch (\Throwable $e) {
+                        Log::warning('다음 서명자 이메일 발송 실패', ['error' => $e->getMessage()]);
+                        $notificationResults[] = ['success' => false, 'channel' => 'email', 'error' => $e->getMessage()];
                     }
                 }
 
@@ -495,6 +572,7 @@ public function submitSignature(Request $request, string $token): JsonResponse
                     'user_agent' => $request->userAgent(),
                     'metadata' => [
                         'triggered_by' => 'auto_after_sign',
+                        'signer_role' => $nextSigner->role,
                         'notification_results' => [[
                             'signer_id' => $nextSigner->id,
                             'signer_name' => $nextSigner->name,
@@ -561,13 +639,37 @@ public function downloadDocument(string $token): StreamedResponse|JsonResponse
         // 서명 완료된 PDF가 있으면 우선 제공
         if ($contract->signed_file_path && Storage::disk('local')->exists($contract->signed_file_path)) {
             $filePath = $contract->signed_file_path;
+        } elseif ($contract->status === 'completed') {
+            // 계약 완료 상태인데 서명 PDF가 없으면 재생성 시도
+            try {
+                $pdfService = new PdfSignatureService;
+                $filePath = $pdfService->mergeSignatures($contract);
+                Log::info('서명 PDF 재생성 성공', ['contract_id' => $contract->id, 'path' => $filePath]);
+            } catch (\Throwable $e) {
+                Log::error('서명 PDF 재생성 실패', [
+                    'contract_id' => $contract->id,
+                    'error' => $e->getMessage(),
+                    'trace' => $e->getTraceAsString(),
+                ]);
+                // 재생성 실패 시 미리보기 PDF 폴백 (서명 제외, 텍스트/날짜/체크박스만)
+                try {
+                    $filePath = $pdfService->generatePreview($contract);
+                } catch (\Throwable $e2) {
+                    Log::warning('미리보기 PDF 생성도 실패, 원본 제공', ['error' => $e2->getMessage()]);
+                    $filePath = $contract->original_file_path;
+                }
+            }
         } else {
             // 서명 전: 텍스트/날짜/체크박스 필드가 합성된 미리보기 PDF 생성
             try {
                 $pdfService = new PdfSignatureService;
                 $filePath = $pdfService->generatePreview($contract);
             } catch (\Throwable $e) {
-                Log::warning('미리보기 PDF 생성 실패, 원본 제공', ['error' => $e->getMessage()]);
+                Log::error('미리보기 PDF 생성 실패, 원본 제공', [
+                    'contract_id' => $contract->id,
+                    'error' => $e->getMessage(),
+                    'trace' => $e->getTraceAsString(),
+                ]);
                 $filePath = $contract->original_file_path;
             }
         }
@@ -585,11 +687,65 @@ public function downloadDocument(string $token): StreamedResponse|JsonResponse
 
     // ─── Private ───
 
+    /**
+     * SMS로 OTP 발송 (바로빌 독립 SMS API 사용)
+     */
+    private function sendOtpViaSms(EsignContract $contract, EsignSigner $signer, string $otpCode): bool
+    {
+        try {
+            $member = BarobillMember::where('tenant_id', $contract->tenant_id)->first();
+            if (! $member || ! $member->manager_hp) {
+                Log::warning('OTP SMS 발송 실패: 바로빌 회원 또는 발신번호 없음', [
+                    'contract_id' => $contract->id,
+                    'tenant_id' => $contract->tenant_id,
+                ]);
+
+                return false;
+            }
+
+            $barobill = app(BarobillService::class);
+            $barobill->setServerMode($member->server_mode ?? 'production');
+
+            $fromNumber = preg_replace('/[^0-9]/', '', $member->manager_hp);
+            $toNumber = preg_replace('/[^0-9]/', '', $signer->phone);
+            $smsText = "[SAM] 전자계약 인증코드: {$otpCode} (5분 이내 입력)";
+
+            $result = $barobill->sendSMSMessage(
+                corpNum: $member->biz_no,
+                senderId: $member->barobill_id,
+                fromNumber: $fromNumber,
+                toName: $signer->name,
+                toNumber: $toNumber,
+                contents: $smsText,
+            );
+
+            if ($result['success'] ?? false) {
+                return true;
+            }
+
+            Log::warning('OTP SMS 발송 API 실패', [
+                'contract_id' => $contract->id,
+                'signer_id' => $signer->id,
+                'error' => $result['error'] ?? 'Unknown',
+            ]);
+
+            return false;
+        } catch (\Throwable $e) {
+            Log::error('OTP SMS 발송 예외', [
+                'contract_id' => $contract->id,
+                'signer_id' => $signer->id,
+                'error' => $e->getMessage(),
+            ]);
+
+            return false;
+        }
+    }
+
     private function sendCompletionAlimtalk(EsignContract $contract, EsignSigner $signer): array
     {
         try {
             $member = BarobillMember::where('tenant_id', $contract->tenant_id)->first();
-            if (! $member) {
+            if (! $member || ! $member->biz_no) {
                 return ['success' => false, 'channel' => 'alimtalk', 'error' => '바로빌 회원 미등록'];
             }
 
@@ -597,41 +753,136 @@ private function sendCompletionAlimtalk(EsignContract $contract, EsignSigner $si
             $barobill->setServerMode($member->server_mode ?? 'production');
 
             // 채널 ID 조회
-            $channelResult = $barobill->getKakaotalkChannels($member->biz_no);
-            $yellowId = '';
-            if ($channelResult['success'] ?? false) {
-                $chData = $channelResult['data'];
-                if (is_object($chData) && isset($chData->KakaotalkChannel)) {
-                    $ch = is_array($chData->KakaotalkChannel) ? $chData->KakaotalkChannel[0] : $chData->KakaotalkChannel;
-                    $yellowId = $ch->ChannelId ?? '';
-                }
+            $channelId = $this->getKakaotalkChannelId($barobill, $member->biz_no);
+            if (! $channelId) {
+                return ['success' => false, 'channel' => 'alimtalk', 'error' => '등록된 카카오톡 채널이 없습니다'];
             }
 
+            $templateName = $contract->completion_template_name
+                ?: $this->resolveTemplateName('전자계약_완료');
+            $documentUrl = config('app.url').'/esign/sign/'.$signer->access_token.'/api/document';
             $signUrl = config('app.url').'/esign/sign/'.$signer->access_token;
             $completedAt = $contract->completed_at?->format('Y-m-d H:i') ?? now()->format('Y-m-d H:i');
 
+            // 등록된 템플릿 본문 + 버튼 조회
+            $tplData = $this->getTemplateData($barobill, $member->biz_no, $channelId, $templateName);
+            $templateContent = $tplData['content'];
+            $templateButtons = $tplData['buttons'];
+
+            if ($templateContent) {
+                $message = str_replace(
+                    ['#{이름}', '#{계약명}', '#{완료일}'],
+                    [$signer->name, $contract->title, $completedAt],
+                    $templateContent
+                );
+            } else {
+                Log::warning('E-Sign 완료 알림톡: 템플릿 내용 조회 실패, 하드코딩 폴백 사용', [
+                    'template_name' => $templateName,
+                    'channel_id' => $channelId,
+                ]);
+                $message = "안녕하세요, {$signer->name}님.\n전자계약이 모든 서명자의 서명 완료로 확정되었습니다.\n\n■ 계약명: {$contract->title}\n■ 완료일: {$completedAt}\n\n아래 버튼에서 서명 완료된 계약서를 확인하고 다운로드할 수 있습니다.";
+            }
+
+            // 버튼: 템플릿에서 가져온 URL의 #{토큰}만 치환
+            $buttons = ! empty($templateButtons) ? $templateButtons : [
+                [
+                    'Name' => '계약서 다운로드',
+                    'ButtonType' => 'WL',
+                    'Url1' => $documentUrl,
+                    'Url2' => $documentUrl,
+                ],
+            ];
+
+            foreach ($buttons as &$btn) {
+                foreach (['Url1', 'Url2'] as $urlKey) {
+                    if (! empty($btn[$urlKey])) {
+                        $btn[$urlKey] = str_replace(
+                            ['#{토큰}', '#{%ED%86%A0%ED%81%B0}'],
+                            [$signer->access_token, $signer->access_token],
+                            urldecode($btn[$urlKey])
+                        );
+                        // 완료 알림톡: 버튼 URL을 문서 다운로드 엔드포인트로 강제 변경
+                        // 템플릿 버튼 URL이 서명 페이지(/esign/sign/{token})를 가리키므로
+                        // 완료된 계약서 PDF 다운로드(/esign/sign/{token}/api/document)로 교체
+                        if (str_contains($btn[$urlKey], '/esign/sign/') && ! str_contains($btn[$urlKey], '/api/document')) {
+                            $btn[$urlKey] = $documentUrl;
+                        }
+                    }
+                }
+            }
+            unset($btn);
+
+            // 버튼 URL 도메인을 현재 환경의 도메인으로 치환
+            $appHost = parse_url(config('app.url'), PHP_URL_HOST);
+            foreach ($buttons as &$btn) {
+                foreach (['Url1', 'Url2'] as $urlKey) {
+                    if (! empty($btn[$urlKey])) {
+                        $parsed = parse_url($btn[$urlKey]);
+                        if (isset($parsed['host']) && $parsed['host'] !== $appHost) {
+                            $btn[$urlKey] = str_replace($parsed['host'], $appHost, $btn[$urlKey]);
+                        }
+                    }
+                }
+            }
+            unset($btn);
+
+            $receiverNum = preg_replace('/[^0-9]/', '', $signer->phone);
+
+            Log::info('E-Sign 완료 알림톡 발송 시도', [
+                'contract_id' => $contract->id,
+                'signer_id' => $signer->id,
+                'signer_role' => $signer->role,
+                'template_name' => $templateName,
+                'template_from_api' => (bool) $templateContent,
+                'buttons_from_api' => ! empty($templateButtons),
+                'receiver_num' => $receiverNum,
+            ]);
+
             $result = $barobill->sendATKakaotalkEx(
                 corpNum: $member->biz_no,
                 senderId: $member->barobill_id,
-                yellowId: $yellowId,
-                templateName: '전자계약_완료',
+                yellowId: $channelId,
+                templateName: $templateName,
                 receiverName: $signer->name,
-                receiverNum: preg_replace('/[^0-9]/', '', $signer->phone),
+                receiverNum: $receiverNum,
                 title: '',
-                message: "안녕하세요, {$signer->name}님.\n전자계약이 모든 서명자의 서명 완료로 확정되었습니다.\n\n■ 계약명: {$contract->title}\n■ 완료일: {$completedAt}\n\n아래 버튼에서 서명 완료된 계약서를 확인할 수 있습니다.",
-                buttons: [
-                    [
-                        'Name' => '계약서 확인하기',
-                        'ButtonType' => 'WL',
-                        'Url1' => $signUrl,
-                        'Url2' => $signUrl,
-                    ],
-                ],
+                message: $message,
+                buttons: $buttons,
                 smsMessage: ($contract->sms_fallback ?? true)
-                    ? "[SAM] {$signer->name}님, 전자계약이 완료되었습니다. {$signUrl}"
+                    ? "[SAM] {$signer->name}님, 전자계약이 완료되었습니다. 계약서 다운로드: {$documentUrl}"
                     : '',
             );
 
+            // 발송 접수 후 결과 확인
+            if (($result['success'] ?? false) && ! empty($result['data']) && is_string($result['data'])) {
+                $sendKey = $result['data'];
+                Log::info('E-Sign 완료 알림톡 접수 성공', [
+                    'contract_id' => $contract->id,
+                    'send_key' => $sendKey,
+                ]);
+
+                sleep(3);
+                $sendResult = $barobill->getSendKakaotalk($member->biz_no, $sendKey);
+                $resultData = $sendResult['data'] ?? null;
+                $resultCode = is_object($resultData) ? ($resultData->ResultCode ?? null) : ($resultData['ResultCode'] ?? null);
+                $resultMsg = is_object($resultData) ? ($resultData->ResultMessage ?? null) : ($resultData['ResultMessage'] ?? null);
+
+                Log::info('E-Sign 완료 알림톡 전달 결과', [
+                    'contract_id' => $contract->id,
+                    'send_key' => $sendKey,
+                    'result_code' => $resultCode,
+                    'result_message' => $resultMsg,
+                ]);
+
+                if ($resultCode !== null && $resultCode != 1) {
+                    return [
+                        'success' => false,
+                        'channel' => 'alimtalk',
+                        'error' => "카카오톡 전달 실패: {$resultMsg} (코드: {$resultCode})",
+                    ];
+                }
+            }
+
             if (! ($result['success'] ?? false)) {
                 Log::warning('E-Sign 완료 알림톡 발송 실패', [
                     'contract_id' => $contract->id,
@@ -654,6 +905,103 @@ private function sendCompletionAlimtalk(EsignContract $contract, EsignSigner $si
         }
     }
 
+    /**
+     * 카카오톡 채널 ID 조회 (바로빌 API)
+     */
+    private function getKakaotalkChannelId(BarobillService $barobill, string $bizNo): ?string
+    {
+        $result = $barobill->getKakaotalkChannels($bizNo);
+
+        if (! ($result['success'] ?? false) || empty($result['data'])) {
+            return null;
+        }
+
+        $data = $result['data'];
+
+        if (is_object($data) && isset($data->KakaotalkChannel)) {
+            $channels = is_array($data->KakaotalkChannel)
+                ? $data->KakaotalkChannel
+                : [$data->KakaotalkChannel];
+        } elseif (is_array($data) && isset($data['KakaotalkChannel'])) {
+            $channels = is_array($data['KakaotalkChannel'])
+                ? $data['KakaotalkChannel']
+                : [$data['KakaotalkChannel']];
+        } else {
+            $channels = is_array($data) ? $data : [$data];
+        }
+
+        $channel = $channels[0] ?? null;
+
+        if (! $channel) {
+            return null;
+        }
+
+        return is_array($channel)
+            ? ($channel['ChannelId'] ?? null)
+            : ($channel->ChannelId ?? null);
+    }
+
+    /**
+     * 바로빌 등록 템플릿의 본문 내용 및 버튼 정보 조회
+     *
+     * @return array{content: string|null, buttons: array}
+     */
+    private function getTemplateData(BarobillService $barobill, string $bizNo, string $channelId, string $templateName): array
+    {
+        $empty = ['content' => null, 'buttons' => []];
+
+        $result = $barobill->getKakaotalkTemplates($bizNo, $channelId);
+
+        if (! ($result['success'] ?? false) || empty($result['data'])) {
+            return $empty;
+        }
+
+        $data = $result['data'];
+        $items = [];
+
+        if (is_object($data) && isset($data->KakaotalkTemplate)) {
+            $items = is_array($data->KakaotalkTemplate)
+                ? $data->KakaotalkTemplate
+                : [$data->KakaotalkTemplate];
+        }
+
+        foreach ($items as $tpl) {
+            if (($tpl->TemplateName ?? '') === $templateName) {
+                $buttons = [];
+                $btnData = $tpl->Buttons ?? null;
+                if ($btnData) {
+                    $btnList = $btnData->KakaotalkButton ?? null;
+                    if ($btnList) {
+                        $btnList = is_array($btnList) ? $btnList : [$btnList];
+                        foreach ($btnList as $btn) {
+                            $buttons[] = [
+                                'Name' => $btn->Name ?? '',
+                                'ButtonType' => $btn->ButtonType ?? 'WL',
+                                'Url1' => $btn->Url1 ?? '',
+                                'Url2' => $btn->Url2 ?? '',
+                            ];
+                        }
+                    }
+                }
+
+                return [
+                    'content' => $tpl->TemplateContent ?? null,
+                    'buttons' => $buttons,
+                ];
+            }
+        }
+
+        return $empty;
+    }
+
+    /**
+     * 환경별 알림톡 템플릿명 반환 (운영: 원본, 개발: _DEV 접미사)
+     */
+    private function resolveTemplateName(string $baseName): string
+    {
+        return $baseName.(app()->environment('production') ? '' : '_DEV');
+    }
+
     private function findSigner(string $token): ?EsignSigner
     {
         $signer = EsignSigner::withoutGlobalScopes()
@@ -666,4 +1014,55 @@ private function findSigner(string $token): ?EsignSigner
 
         return $signer;
     }
+
+    private function hasCompanyStamp(int $tenantId): bool
+    {
+        $stamp = TenantSetting::where('tenant_id', $tenantId)
+            ->where('setting_group', 'esign')
+            ->where('setting_key', 'company_stamp')
+            ->first();
+
+        if (! $stamp) {
+            return false;
+        }
+
+        $val = $stamp->setting_value;
+
+        return ! empty($val['gcs_object']) || ! empty($val['local_path']);
+    }
+
+    private function applyCompanyStamp(EsignSigner $signer, int $tenantId): ?string
+    {
+        $stamp = TenantSetting::where('tenant_id', $tenantId)
+            ->where('setting_group', 'esign')
+            ->where('setting_key', 'company_stamp')
+            ->first();
+
+        if (! $stamp) {
+            return null;
+        }
+
+        $val = $stamp->setting_value;
+        $imageData = null;
+
+        if (! empty($val['gcs_object'])) {
+            $gcs = app(\App\Services\GoogleCloudStorageService::class);
+            $signedUrl = $gcs->getSignedUrl($val['gcs_object'], 5);
+            if ($signedUrl) {
+                $imageData = @file_get_contents($signedUrl);
+            }
+        } elseif (! empty($val['local_path']) && Storage::disk('local')->exists($val['local_path'])) {
+            $imageData = Storage::disk('local')->get($val['local_path']);
+        }
+
+        if (! $imageData) {
+            return null;
+        }
+
+        $localPath = "esign/{$tenantId}/signatures/{$signer->contract_id}_{$signer->id}_stamp.png";
+        Storage::disk('local')->put($localPath, $imageData);
+        $signer->update(['signature_image_path' => $localPath]);
+
+        return $localPath;
+    }
 }

app/Http/Controllers/EquipmentController.php

@@ -0,0 +1,117 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Enums\InspectionCycle;
+use App\Services\EquipmentInspectionService;
+use App\Services\EquipmentRepairService;
+use App\Services\EquipmentService;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+class EquipmentController extends Controller
+{
+    public function __construct(
+        private EquipmentService $equipmentService,
+        private EquipmentInspectionService $inspectionService,
+        private EquipmentRepairService $repairService
+    ) {}
+
+    public function dashboard(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('equipment.dashboard'));
+        }
+
+        $stats = $this->equipmentService->getDashboardStats();
+        $typeStats = $this->equipmentService->getTypeStats();
+        $inspectionStats = $this->inspectionService->getMonthlyStats(now()->format('Y-m'));
+        $recentRepairs = $this->repairService->getRecentRepairs(5);
+
+        return view('equipment.dashboard', compact('stats', 'typeStats', 'inspectionStats', 'recentRepairs'));
+    }
+
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('equipment.index'));
+        }
+
+        return view('equipment.index');
+    }
+
+    public function create(): View
+    {
+        $users = \App\Models\User::orderBy('name')->get(['id', 'name']);
+
+        return view('equipment.create', compact('users'));
+    }
+
+    public function show(int $id): View
+    {
+        $equipment = $this->equipmentService->getEquipmentById($id);
+
+        if (! $equipment) {
+            abort(404, '설비를 찾을 수 없습니다.');
+        }
+
+        return view('equipment.show', compact('equipment'));
+    }
+
+    public function edit(int $id): View
+    {
+        $users = \App\Models\User::orderBy('name')->get(['id', 'name']);
+
+        return view('equipment.edit', compact('id', 'users'));
+    }
+
+    public function inspections(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('equipment.inspections'));
+        }
+
+        $equipmentList = $this->equipmentService->getEquipmentList();
+        $cycles = InspectionCycle::all();
+
+        return view('equipment.inspections.index', compact('equipmentList', 'cycles'));
+    }
+
+    public function repairs(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('equipment.repairs'));
+        }
+
+        $equipmentList = $this->equipmentService->getEquipmentList();
+
+        return view('equipment.repairs.index', compact('equipmentList'));
+    }
+
+    public function repairCreate(): View
+    {
+        $equipmentList = $this->equipmentService->getEquipmentList();
+        $users = \App\Models\User::orderBy('name')->get(['id', 'name']);
+
+        return view('equipment.repairs.create', compact('equipmentList', 'users'));
+    }
+
+    public function import(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('equipment.import'));
+        }
+
+        return view('equipment.import');
+    }
+
+    public function guide(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('equipment.guide'));
+        }
+
+        return view('equipment.guide');
+    }
+}

app/Http/Controllers/Finance/CondolenceExpenseController.php

@@ -0,0 +1,170 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\CondolenceExpense;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+class CondolenceExpenseController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('finance.condolence-expenses'));
+        }
+
+        return view('finance.condolence-expenses');
+    }
+
+    public function list(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $query = CondolenceExpense::forTenant($tenantId);
+
+        if ($year = $request->input('year')) {
+            $query->whereYear('event_date', $year);
+        }
+
+        if ($category = $request->input('category')) {
+            if ($category !== 'all') {
+                $query->where('category', $category);
+            }
+        }
+
+        if ($search = $request->input('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('partner_name', 'like', "%{$search}%")
+                    ->orWhere('description', 'like', "%{$search}%")
+                    ->orWhere('memo', 'like', "%{$search}%");
+            });
+        }
+
+        $records = $query->orderBy('event_date', 'desc')
+            ->orderBy('id', 'desc')
+            ->get()
+            ->map(fn ($item) => [
+                'id' => $item->id,
+                'event_date' => $item->event_date?->format('Y-m-d'),
+                'expense_date' => $item->expense_date?->format('Y-m-d'),
+                'partner_name' => $item->partner_name,
+                'description' => $item->description,
+                'category' => $item->category,
+                'has_cash' => $item->has_cash,
+                'cash_method' => $item->cash_method,
+                'cash_amount' => $item->cash_amount,
+                'has_gift' => $item->has_gift,
+                'gift_type' => $item->gift_type,
+                'gift_amount' => $item->gift_amount,
+                'total_amount' => $item->total_amount,
+                'memo' => $item->memo,
+            ]);
+
+        $all = CondolenceExpense::forTenant($tenantId);
+        if ($year) {
+            $all = $all->whereYear('event_date', $year);
+        }
+        $all = $all->get();
+
+        $stats = [
+            'totalCount' => $all->count(),
+            'totalAmount' => $all->sum('total_amount'),
+            'cashTotal' => $all->sum('cash_amount'),
+            'giftTotal' => $all->sum('gift_amount'),
+            'congratulationCount' => $all->where('category', 'congratulation')->count(),
+            'condolenceCount' => $all->where('category', 'condolence')->count(),
+        ];
+
+        return response()->json([
+            'success' => true,
+            'data' => $records,
+            'stats' => $stats,
+        ]);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'partner_name' => 'required|string|max:100',
+            'category' => 'required|in:congratulation,condolence',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+
+        $cashAmount = (int) $request->input('cash_amount', 0);
+        $giftAmount = (int) $request->input('gift_amount', 0);
+
+        CondolenceExpense::create([
+            'tenant_id' => $tenantId,
+            'event_date' => $request->input('event_date'),
+            'expense_date' => $request->input('expense_date'),
+            'partner_name' => $request->input('partner_name'),
+            'description' => $request->input('description'),
+            'category' => $request->input('category'),
+            'has_cash' => $request->boolean('has_cash'),
+            'cash_method' => $request->input('cash_method'),
+            'cash_amount' => $cashAmount,
+            'has_gift' => $request->boolean('has_gift'),
+            'gift_type' => $request->input('gift_type'),
+            'gift_amount' => $giftAmount,
+            'total_amount' => $cashAmount + $giftAmount,
+            'memo' => $request->input('memo'),
+            'created_by' => auth()->id(),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '경조사비가 등록되었습니다.',
+        ]);
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = CondolenceExpense::forTenant($tenantId)->findOrFail($id);
+
+        $request->validate([
+            'partner_name' => 'required|string|max:100',
+            'category' => 'required|in:congratulation,condolence',
+        ]);
+
+        $cashAmount = (int) $request->input('cash_amount', 0);
+        $giftAmount = (int) $request->input('gift_amount', 0);
+
+        $item->update([
+            'event_date' => $request->input('event_date'),
+            'expense_date' => $request->input('expense_date'),
+            'partner_name' => $request->input('partner_name'),
+            'description' => $request->input('description'),
+            'category' => $request->input('category'),
+            'has_cash' => $request->boolean('has_cash'),
+            'cash_method' => $request->input('cash_method'),
+            'cash_amount' => $cashAmount,
+            'has_gift' => $request->boolean('has_gift'),
+            'gift_type' => $request->input('gift_type'),
+            'gift_amount' => $giftAmount,
+            'total_amount' => $cashAmount + $giftAmount,
+            'memo' => $request->input('memo'),
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'message' => '경조사비가 수정되었습니다.',
+        ]);
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $item = CondolenceExpense::forTenant($tenantId)->findOrFail($id);
+        $item->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '경조사비가 삭제되었습니다.',
+        ]);
+    }
+}

app/Http/Controllers/Finance/CorporateCardController.php

@@ -278,6 +278,8 @@ public function updatePrepayment(Request $request): JsonResponse
             'items.*.date' => 'required|date',
             'items.*.amount' => 'required|integer|min:0',
             'items.*.description' => 'nullable|string|max:200',
+            'items.*.card_splits' => 'nullable|array',
+            'items.*.card_splits.*' => 'integer|min:0',
         ]);
 
         $tenantId = session('selected_tenant_id', 1);

app/Http/Controllers/Finance/JournalEntryController.php

@@ -5,6 +5,8 @@
 use App\Http\Controllers\Controller;
 use App\Models\Barobill\AccountCode;
 use App\Models\Barobill\BankTransaction;
+use App\Models\Barobill\CardTransaction;
+use App\Models\Barobill\CardTransactionHide;
 use App\Models\Finance\JournalEntry;
 use App\Models\Finance\JournalEntryLine;
 use App\Models\Finance\TradingPartner;
@@ -111,6 +113,7 @@ public function show(int $id): JsonResponse
                 'total_debit' => $entry->total_debit,
                 'total_credit' => $entry->total_credit,
                 'status' => $entry->status,
+                'source_type' => $entry->source_type,
                 'created_by_name' => $entry->created_by_name,
                 'attachment_note' => $entry->attachment_note,
                 'lines' => $entry->lines->map(function ($line) {
@@ -233,6 +236,19 @@ public function store(Request $request): JsonResponse
      */
     public function update(Request $request, int $id): JsonResponse
     {
+        $tenantId = session('selected_tenant_id', 1);
+        $entry = JournalEntry::forTenant($tenantId)->findOrFail($id);
+
+        // 출처 연결 전표 수정 제한 (카드/홈택스는 원본에서 수정, 계좌는 허용)
+        if ($entry->source_type && ! in_array($entry->source_type, ['manual', 'bank_transaction'])) {
+            $sourceLabel = $entry->source_type === 'ecard_transaction' ? '카드사용내역' : '홈택스 매출/매입';
+
+            return response()->json([
+                'success' => false,
+                'message' => "이 전표는 {$sourceLabel}에서 수정해주세요.",
+            ], 403);
+        }
+
         $request->validate([
             'entry_date' => 'required|date',
             'description' => 'nullable|string|max:500',
@@ -248,7 +264,6 @@ public function update(Request $request, int $id): JsonResponse
             'lines.*.description' => 'nullable|string|max:300',
         ]);
 
-        $tenantId = session('selected_tenant_id', 1);
         $lines = $request->lines;
 
         $totalDebit = collect($lines)->sum('debit_amount');
@@ -261,9 +276,7 @@ public function update(Request $request, int $id): JsonResponse
             ], 422);
         }
 
-        DB::transaction(function () use ($tenantId, $id, $request, $lines, $totalDebit, $totalCredit) {
-            $entry = JournalEntry::forTenant($tenantId)->findOrFail($id);
-
+        DB::transaction(function () use ($tenantId, $entry, $request, $lines, $totalDebit, $totalCredit) {
             $entry->update([
                 'entry_date' => $request->entry_date,
                 'description' => $request->description,
@@ -861,4 +874,322 @@ public function accountCodeDestroy(int $id): JsonResponse
             'message' => '계정과목이 삭제되었습니다.',
         ]);
     }
+
+    // ================================================================
+    // 카드거래 기반 분개 API
+    // ================================================================
+
+    /**
+     * 카드거래 목록 조회 (DB 직접 조회 + 분개상태 병합)
+     */
+    public function cardTransactions(Request $request): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', 1);
+            $startDate = $request->input('startDate', date('Ymd'));
+            $endDate = $request->input('endDate', date('Ymd'));
+            $cardNum = $request->input('cardNum', '');
+
+            $query = CardTransaction::where('tenant_id', $tenantId)
+                ->whereBetween('use_date', [$startDate, $endDate]);
+
+            if (! empty($cardNum)) {
+                $query->where('card_num', $cardNum);
+            }
+
+            $transactions = $query->orderBy('use_date', 'desc')
+                ->orderBy('use_time', 'desc')
+                ->get();
+
+            // 숨김 처리된 거래 제외
+            $hiddenKeys = CardTransactionHide::getHiddenKeys($tenantId, $startDate, $endDate);
+            $hiddenKeysMap = $hiddenKeys->flip();
+
+            $transactions = $transactions->filter(function ($tx) use ($hiddenKeysMap) {
+                return ! $hiddenKeysMap->has($tx->unique_key);
+            });
+
+            // 로그 데이터 변환
+            $logs = [];
+            foreach ($transactions as $tx) {
+                $supplyAmount = $tx->modified_supply_amount !== null
+                    ? (int) $tx->modified_supply_amount
+                    : (int) $tx->approval_amount - (int) $tx->tax;
+                $taxAmount = $tx->modified_tax !== null
+                    ? (int) $tx->modified_tax
+                    : (int) $tx->tax;
+
+                $logs[] = [
+                    'uniqueKey' => $tx->unique_key,
+                    'useDate' => $tx->use_date,
+                    'useTime' => $tx->use_time,
+                    'cardNum' => $tx->card_num,
+                    'cardCompanyName' => $tx->card_company_name,
+                    'approvalNum' => $tx->approval_num,
+                    'approvalType' => $tx->approval_type,
+                    'approvalAmount' => (int) $tx->approval_amount,
+                    'supplyAmount' => $supplyAmount,
+                    'taxAmount' => $taxAmount,
+                    'merchantName' => $tx->merchant_name,
+                    'merchantBizNum' => $tx->merchant_biz_num,
+                    'deductionType' => $tx->deduction_type,
+                    'accountCode' => $tx->account_code,
+                    'accountName' => $tx->account_name,
+                    'memo' => $tx->memo,
+                    'description' => $tx->description,
+                ];
+            }
+
+            // 각 거래의 uniqueKey 수집
+            $uniqueKeys = array_column($logs, 'uniqueKey');
+
+            // 분개 완료된 source_key 조회
+            $journaledKeys = JournalEntry::getJournaledSourceKeys($tenantId, 'ecard_transaction', $uniqueKeys);
+            $journaledKeysMap = array_flip($journaledKeys);
+
+            // 분개된 전표 ID 조회
+            $journalMap = [];
+            if (! empty($journaledKeys)) {
+                $journals = JournalEntry::where('tenant_id', $tenantId)
+                    ->where('source_type', 'ecard_transaction')
+                    ->whereIn('source_key', $journaledKeys)
+                    ->select('id', 'source_key', 'entry_no')
+                    ->get();
+                foreach ($journals as $j) {
+                    $journalMap[$j->source_key] = ['id' => $j->id, 'entry_no' => $j->entry_no];
+                }
+            }
+
+            // 각 거래에 분개 상태 추가
+            foreach ($logs as &$log) {
+                $key = $log['uniqueKey'] ?? '';
+                $log['hasJournal'] = isset($journaledKeysMap[$key]);
+                $log['journalId'] = $journalMap[$key]['id'] ?? null;
+                $log['journalEntryNo'] = $journalMap[$key]['entry_no'] ?? null;
+            }
+            unset($log);
+
+            // 통계
+            $totalCount = count($logs);
+            $totalAmount = array_sum(array_column($logs, 'approvalAmount'));
+            $deductibleSum = 0;
+            $nonDeductibleSum = 0;
+            foreach ($logs as $log) {
+                if ($log['deductionType'] === 'non_deductible') {
+                    $nonDeductibleSum += $log['approvalAmount'];
+                } else {
+                    $deductibleSum += $log['approvalAmount'];
+                }
+            }
+            $journaledCount = count($journaledKeys);
+
+            // 카드 목록 (드롭다운용)
+            $cards = CardTransaction::where('tenant_id', $tenantId)
+                ->select('card_num', 'card_company_name')
+                ->distinct()
+                ->get()
+                ->toArray();
+
+            return response()->json([
+                'success' => true,
+                'data' => [
+                    'logs' => $logs,
+                    'cards' => $cards,
+                    'summary' => [
+                        'totalCount' => $totalCount,
+                        'totalAmount' => $totalAmount,
+                        'deductibleSum' => $deductibleSum,
+                        'nonDeductibleSum' => $nonDeductibleSum,
+                    ],
+                    'journalStats' => [
+                        'journaledCount' => $journaledCount,
+                        'unjournaledCount' => $totalCount - $journaledCount,
+                    ],
+                ],
+            ]);
+        } catch (\Throwable $e) {
+            Log::error('카드거래 목록 조회 오류: '.$e->getMessage());
+
+            return response()->json([
+                'success' => false,
+                'message' => '카드거래 목록 조회 실패: '.$e->getMessage(),
+            ], 500);
+        }
+    }
+
+    /**
+     * 카드거래 기반 전표 생성
+     */
+    public function storeFromCard(Request $request): JsonResponse
+    {
+        $request->validate([
+            'source_key' => 'required|string|max:255',
+            'entry_date' => 'required|date',
+            'description' => 'nullable|string|max:500',
+            'lines' => 'required|array|min:2',
+            'lines.*.dc_type' => 'required|in:debit,credit',
+            'lines.*.account_code' => 'required|string|max:10',
+            'lines.*.account_name' => 'required|string|max:100',
+            'lines.*.trading_partner_id' => 'nullable|integer',
+            'lines.*.trading_partner_name' => 'nullable|string|max:100',
+            'lines.*.debit_amount' => 'required|integer|min:0',
+            'lines.*.credit_amount' => 'required|integer|min:0',
+            'lines.*.description' => 'nullable|string|max:300',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+        $lines = $request->lines;
+
+        $totalDebit = collect($lines)->sum('debit_amount');
+        $totalCredit = collect($lines)->sum('credit_amount');
+
+        if ($totalDebit !== $totalCredit || $totalDebit === 0) {
+            return response()->json([
+                'success' => false,
+                'message' => '차변합계와 대변합계가 일치해야 하며 0보다 커야 합니다.',
+            ], 422);
+        }
+
+        // 중복 분개 체크
+        $existing = JournalEntry::getJournalBySourceKey($tenantId, 'ecard_transaction', $request->source_key);
+        if ($existing) {
+            return response()->json([
+                'success' => false,
+                'message' => '이미 분개가 완료된 거래입니다. (전표번호: '.$existing->entry_no.')',
+            ], 422);
+        }
+
+        $maxRetries = 3;
+        $lastError = null;
+
+        for ($attempt = 0; $attempt < $maxRetries; $attempt++) {
+            try {
+                $entry = DB::transaction(function () use ($tenantId, $request, $lines, $totalDebit, $totalCredit) {
+                    $entryNo = JournalEntry::generateEntryNo($tenantId, $request->entry_date);
+
+                    $entry = JournalEntry::create([
+                        'tenant_id' => $tenantId,
+                        'entry_no' => $entryNo,
+                        'entry_date' => $request->entry_date,
+                        'description' => $request->description,
+                        'total_debit' => $totalDebit,
+                        'total_credit' => $totalCredit,
+                        'status' => 'draft',
+                        'source_type' => 'ecard_transaction',
+                        'source_key' => $request->source_key,
+                        'created_by_name' => auth()->user()?->name ?? '시스템',
+                    ]);
+
+                    foreach ($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_id' => $line['trading_partner_id'] ?? null,
+                            'trading_partner_name' => $line['trading_partner_name'] ?? null,
+                            'debit_amount' => $line['debit_amount'],
+                            'credit_amount' => $line['credit_amount'],
+                            'description' => $line['description'] ?? null,
+                        ]);
+                    }
+
+                    return $entry;
+                });
+
+                return response()->json([
+                    'success' => true,
+                    'message' => '분개가 저장되었습니다.',
+                    'data' => ['id' => $entry->id, 'entry_no' => $entry->entry_no],
+                ]);
+            } catch (\Illuminate\Database\QueryException $e) {
+                $lastError = $e;
+                if ($e->errorInfo[1] === 1062) {
+                    continue;
+                }
+                break;
+            } catch (\Throwable $e) {
+                $lastError = $e;
+                break;
+            }
+        }
+
+        Log::error('카드거래 분개 저장 오류: '.$lastError->getMessage());
+
+        return response()->json([
+            'success' => false,
+            'message' => '분개 저장 실패: '.$lastError->getMessage(),
+        ], 500);
+    }
+
+    /**
+     * 특정 카드거래의 기존 분개 조회
+     */
+    public function cardJournals(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $sourceKey = $request->get('source_key');
+
+        if (! $sourceKey) {
+            return response()->json(['success' => false, 'message' => 'source_key가 필요합니다.'], 422);
+        }
+
+        $entry = JournalEntry::forTenant($tenantId)
+            ->where('source_type', 'ecard_transaction')
+            ->where('source_key', $sourceKey)
+            ->with('lines')
+            ->first();
+
+        if (! $entry) {
+            return response()->json(['success' => true, 'data' => null]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => [
+                'id' => $entry->id,
+                'entry_no' => $entry->entry_no,
+                'entry_date' => $entry->entry_date->format('Y-m-d'),
+                'description' => $entry->description,
+                'total_debit' => $entry->total_debit,
+                'total_credit' => $entry->total_credit,
+                'status' => $entry->status,
+                'lines' => $entry->lines->map(function ($line) {
+                    return [
+                        'id' => $line->id,
+                        'line_no' => $line->line_no,
+                        'dc_type' => $line->dc_type,
+                        'account_code' => $line->account_code,
+                        'account_name' => $line->account_name,
+                        'trading_partner_id' => $line->trading_partner_id,
+                        'trading_partner_name' => $line->trading_partner_name,
+                        'debit_amount' => $line->debit_amount,
+                        'credit_amount' => $line->credit_amount,
+                        'description' => $line->description,
+                    ];
+                }),
+            ],
+        ]);
+    }
+
+    /**
+     * 카드거래 분개 삭제 (soft delete)
+     */
+    public function deleteCardJournal(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $entry = JournalEntry::forTenant($tenantId)
+            ->where('source_type', 'ecard_transaction')
+            ->findOrFail($id);
+
+        $entry->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '분개가 삭제되었습니다.',
+        ]);
+    }
 }

app/Http/Controllers/Finance/PayableController.php

@@ -4,6 +4,7 @@
 
 use App\Http\Controllers\Controller;
 use App\Models\Barobill\HometaxInvoiceJournal;
+use App\Models\Finance\JournalEntry;
 use App\Models\Finance\JournalEntryLine;
 use App\Models\Finance\Payable;
 use Illuminate\Http\JsonResponse;
@@ -313,6 +314,7 @@ public function integrated(Request $request): JsonResponse
         $journalDetails = (clone $journalQuery)
             ->select(
                 'journal_entry_lines.id',
+                'journal_entry_lines.journal_entry_id',
                 'journal_entry_lines.trading_partner_name',
                 'journal_entry_lines.account_code',
                 'journal_entry_lines.account_name',
@@ -505,4 +507,36 @@ public function journalPayables(Request $request): JsonResponse
             ],
         ]);
     }
+
+    /**
+     * 미지급금 관련 전표 강제 삭제 (soft delete)
+     */
+    public function deleteJournalEntry(int $id): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', 1);
+
+            $entry = JournalEntry::where('tenant_id', $tenantId)->find($id);
+
+            if (! $entry) {
+                return response()->json([
+                    'success' => false,
+                    'message' => "전표(ID: {$id})를 찾을 수 없습니다. (tenant: {$tenantId})",
+                ], 404);
+            }
+
+            $entryNo = $entry->entry_no;
+            $entry->delete();
+
+            return response()->json([
+                'success' => true,
+                'message' => "전표 {$entryNo}이(가) 삭제되었습니다.",
+            ]);
+        } catch (\Throwable $e) {
+            return response()->json([
+                'success' => false,
+                'message' => '삭제 오류: '.$e->getMessage(),
+            ], 500);
+        }
+    }
 }

app/Http/Controllers/Finance/ReceivableController.php

@@ -523,7 +523,7 @@ public function summary(Request $request): JsonResponse
                 'totalCredit' => $totalCredit,
                 'balance' => $priorBalance + $totalDebit - $totalCredit,
                 'lastTransactionDate' => $group->pluck('date')->filter()->sort()->last(),
-                'transactionCount' => $group->count(),
+                'transactionCount' => $group->where('debitAmount', '>', 0)->count(),
             ];
         });
 

app/Http/Controllers/Finance/SettlementController.php

@@ -611,7 +611,7 @@ private function getPartnerSettlement(\Closure $baseQuery): \Illuminate\Support\
             ->select([
                 'id', 'partner_id', 'management_id', 'payment_type',
                 'partner_commission', 'manager_commission', 'referrer_commission',
-                'status', 'scheduled_payment_date',
+                'status', 'scheduled_payment_date', 'manager_user_id',
             ])
             ->orderBy('partner_id')
             ->orderBy('scheduled_payment_date')

app/Http/Controllers/Finance/VatRecordController.php

@@ -229,11 +229,6 @@ public function index(Request $request): JsonResponse
         $cardPurchaseSupply = $cardRecords->sum('supplyAmount');
         $cardPurchaseVat = $cardRecords->sum('vatAmount');
 
-        // 수동입력 매출 종이세금계산서 (과세+영세)
-        $manualSalesTaxable = $manualRecords->where('type', 'sales')->whereIn('taxType', ['taxable', 'zero_rated']);
-        $manualSalesSupply = $manualSalesTaxable->sum('supplyAmount');
-        $manualSalesVat = $manualSalesTaxable->sum('vatAmount');
-
         // 수동입력 매입 종이세금계산서 (과세+영세)
         $manualPurchaseTaxable = $manualRecords->where('type', 'purchase')->whereIn('taxType', ['taxable', 'zero_rated']);
         $manualPurchaseSupply = $manualPurchaseTaxable->sum('supplyAmount');
@@ -247,14 +242,12 @@ public function index(Request $request): JsonResponse
         $exemptSupply = $exemptSalesSupply + $exemptPurchaseSupply + $manualExemptSalesSupply + $manualExemptPurchaseSupply;
 
         $stats = [
-            'salesSupply' => $hometaxSalesSupply + $manualSalesSupply,
-            'salesVat' => $hometaxSalesVat + $manualSalesVat,
+            'salesSupply' => $hometaxSalesSupply,
+            'salesVat' => $hometaxSalesVat,
             'purchaseSupply' => $hometaxPurchaseSupply + $cardPurchaseSupply + $manualPurchaseSupply,
             'purchaseVat' => $hometaxPurchaseVat + $cardPurchaseVat + $manualPurchaseVat,
             'hometaxSalesSupply' => $hometaxSalesSupply,
             'hometaxSalesVat' => $hometaxSalesVat,
-            'manualSalesSupply' => $manualSalesSupply,
-            'manualSalesVat' => $manualSalesVat,
             'hometaxPurchaseSupply' => $hometaxPurchaseSupply,
             'hometaxPurchaseVat' => $hometaxPurchaseVat,
             'manualPurchaseSupply' => $manualPurchaseSupply,

app/Http/Controllers/GoogleCloud/AiGuideController.php

@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Controllers\GoogleCloud;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
+
+class AiGuideController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('google-cloud.ai-guide.index'));
+        }
+
+        return view('google-cloud.ai-guide.index');
+    }
+
+    public function download(): BinaryFileResponse
+    {
+        $path = public_path('downloads/google-cloud-ai-guide.pptx');
+
+        abort_unless(file_exists($path), 404, 'PPTX 파일을 찾을 수 없습니다.');
+
+        return response()->download($path, 'Google_Cloud_AI_활용가이드.pptx');
+    }
+}

app/Http/Controllers/GoogleCloud/CloudApiPricingController.php

@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Controllers\GoogleCloud;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
+
+class CloudApiPricingController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('google-cloud.cloud-api-pricing.index'));
+        }
+
+        return view('google-cloud.cloud-api-pricing.index');
+    }
+
+    public function download(): BinaryFileResponse
+    {
+        $path = public_path('downloads/google-cloud-api-pricing.pptx');
+
+        abort_unless(file_exists($path), 404, 'PPTX 파일을 찾을 수 없습니다.');
+
+        return response()->download($path, 'Google_Cloud_API_요금표.pptx');
+    }
+}

app/Http/Controllers/GoogleCloud/WorkspacePolicyController.php

@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Controllers\GoogleCloud;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+class WorkspacePolicyController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('google-cloud.workspace-policy.index'));
+        }
+
+        return view('google-cloud.workspace-policy.index');
+    }
+}

app/Http/Controllers/GoogleCloud/WorkspacePricingController.php

@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Controllers\GoogleCloud;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
+
+class WorkspacePricingController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('google-cloud.workspace-pricing.index'));
+        }
+
+        return view('google-cloud.workspace-pricing.index');
+    }
+
+    public function download(): BinaryFileResponse
+    {
+        $path = public_path('downloads/google-workspace-pricing.pptx');
+
+        abort_unless(file_exists($path), 404, 'PPTX 파일을 찾을 수 없습니다.');
+
+        return response()->download($path, 'Google_Workspace_요금정책.pptx');
+    }
+}

app/Http/Controllers/HR/AttendanceController.php

@@ -0,0 +1,57 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\HR\Attendance;
+use App\Services\HR\AttendanceService;
+use Illuminate\Contracts\View\View;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class AttendanceController extends Controller
+{
+    public function __construct(
+        private AttendanceService $attendanceService
+    ) {}
+
+    /**
+     * 근태현황 목록 페이지 (조회 전용)
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.attendances.index'));
+        }
+
+        $stats = $this->attendanceService->getMonthlyStats();
+        $departments = $this->attendanceService->getDepartments();
+        $statusMap = Attendance::STATUS_MAP;
+
+        return view('hr.attendances.index', [
+            'stats' => $stats,
+            'departments' => $departments,
+            'statusMap' => $statusMap,
+        ]);
+    }
+
+    /**
+     * 근태관리 페이지 (등록/수정/삭제/승인)
+     */
+    public function manage(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.attendances.manage'));
+        }
+
+        $departments = $this->attendanceService->getDepartments();
+        $employees = $this->attendanceService->getActiveEmployees();
+        $statusMap = Attendance::STATUS_MAP;
+
+        return view('hr.attendances.manage', [
+            'departments' => $departments,
+            'employees' => $employees,
+            'statusMap' => $statusMap,
+        ]);
+    }
+}

app/Http/Controllers/HR/AttendanceIntegratedController.php

@@ -0,0 +1,54 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\HR\Attendance;
+use App\Models\HR\Leave;
+use App\Services\HR\AttendanceService;
+use App\Services\HR\LeaveService;
+use Illuminate\Contracts\View\View;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class AttendanceIntegratedController extends Controller
+{
+    public function __construct(
+        private AttendanceService $attendanceService,
+        private LeaveService $leaveService
+    ) {}
+
+    /**
+     * 근태관리 통합 화면
+     */
+    public function index(Request $request): View|Response
+    {
+        // JS 필요 페이지 → HTMX 시 전체 리로드
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.attendance.index'));
+        }
+
+        $stats = $this->attendanceService->getMonthlyStats();
+        $departments = $this->leaveService->getDepartments();
+        $employees = $this->leaveService->getActiveEmployees();
+        $statusMap = Attendance::STATUS_MAP;
+        $leaveTypeMap = Leave::TYPE_MAP;
+        $leaveStatusMap = Leave::STATUS_MAP;
+
+        // 결재선 목록
+        $approvalLines = \App\Models\Approvals\ApprovalLine::query()
+            ->where('tenant_id', session('selected_tenant_id'))
+            ->orderBy('name')
+            ->get(['id', 'name', 'is_default']);
+
+        return view('hr.attendance-integrated.index', [
+            'stats' => $stats,
+            'departments' => $departments,
+            'employees' => $employees,
+            'statusMap' => $statusMap,
+            'leaveTypeMap' => $leaveTypeMap,
+            'leaveStatusMap' => $leaveStatusMap,
+            'approvalLines' => $approvalLines,
+        ]);
+    }
+}

app/Http/Controllers/HR/BusinessIncomeEarnerController.php

@@ -0,0 +1,88 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\Boards\File;
+use App\Services\HR\BusinessIncomeEarnerService;
+use Illuminate\Contracts\View\View;
+
+class BusinessIncomeEarnerController extends Controller
+{
+    public function __construct(
+        private BusinessIncomeEarnerService $service
+    ) {}
+
+    public function index(): View
+    {
+        $stats = $this->service->getStats();
+        $departments = $this->service->getDepartments();
+
+        return view('hr.business-income-earners.index', [
+            'stats' => $stats,
+            'departments' => $departments,
+        ]);
+    }
+
+    public function create(): View
+    {
+        $departments = $this->service->getDepartments();
+        $ranks = $this->service->getPositions('rank');
+        $titles = $this->service->getPositions('title');
+
+        return view('hr.business-income-earners.create', [
+            'departments' => $departments,
+            'ranks' => $ranks,
+            'titles' => $titles,
+            'banks' => config('banks', []),
+        ]);
+    }
+
+    public function show(int $id): View
+    {
+        $earner = $this->service->getById($id);
+
+        if (! $earner) {
+            abort(404, '사업소득자 정보를 찾을 수 없습니다.');
+        }
+
+        $files = File::where('document_type', 'business_income_earner_profile')
+            ->where('document_id', $earner->id)
+            ->where('tenant_id', session('selected_tenant_id'))
+            ->orderBy('created_at', 'desc')
+            ->get();
+
+        return view('hr.business-income-earners.show', [
+            'earner' => $earner,
+            'files' => $files,
+        ]);
+    }
+
+    public function edit(int $id): View
+    {
+        $earner = $this->service->getById($id);
+
+        if (! $earner) {
+            abort(404, '사업소득자 정보를 찾을 수 없습니다.');
+        }
+
+        $departments = $this->service->getDepartments();
+        $ranks = $this->service->getPositions('rank');
+        $titles = $this->service->getPositions('title');
+
+        $files = File::where('document_type', 'business_income_earner_profile')
+            ->where('document_id', $earner->id)
+            ->where('tenant_id', session('selected_tenant_id'))
+            ->orderBy('created_at', 'desc')
+            ->get();
+
+        return view('hr.business-income-earners.edit', [
+            'earner' => $earner,
+            'departments' => $departments,
+            'ranks' => $ranks,
+            'titles' => $titles,
+            'banks' => config('banks', []),
+            'files' => $files,
+        ]);
+    }
+}

app/Http/Controllers/HR/BusinessIncomePaymentController.php

@@ -0,0 +1,54 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Services\HR\BusinessIncomePaymentService;
+use Illuminate\Contracts\View\View;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class BusinessIncomePaymentController extends Controller
+{
+    private const ALLOWED_PAYROLL_USERS = ['이경호', '전진선', '김보곤'];
+
+    public function __construct(
+        private BusinessIncomePaymentService $service
+    ) {}
+
+    /**
+     * 사업소득자 임금대장 페이지
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.business-income-payments.index'));
+        }
+
+        if (! in_array(auth()->user()->name, self::ALLOWED_PAYROLL_USERS)) {
+            return view('hr.payrolls.restricted');
+        }
+
+        $year = $request->integer('year') ?: now()->year;
+        $month = $request->integer('month') ?: now()->month;
+
+        $earners = $this->service->getActiveEarners();
+        $payments = $this->service->getPayments($year, $month);
+        $stats = $this->service->getMonthlyStats($year, $month);
+
+        $earnersForJs = $earners->map(fn ($e) => [
+            'user_id' => $e->user_id,
+            'business_name' => $e->business_name ?? ($e->user?->name ?? ''),
+            'user_name' => $e->user?->name ?? '',
+            'business_reg_number' => $e->business_registration_number ?? '',
+        ])->values();
+
+        return view('hr.business-income-payments.index', [
+            'payments' => $payments,
+            'earnersForJs' => $earnersForJs,
+            'stats' => $stats,
+            'year' => $year,
+            'month' => $month,
+        ]);
+    }
+}

app/Http/Controllers/HR/EmployeeController.php

@@ -0,0 +1,101 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\Boards\File;
+use App\Services\HR\EmployeeService;
+use Illuminate\Contracts\View\View;
+
+class EmployeeController extends Controller
+{
+    public function __construct(
+        private EmployeeService $employeeService
+    ) {}
+
+    /**
+     * 사원 목록 페이지
+     */
+    public function index(): View
+    {
+        $showExcluded = request()->boolean('show_excluded');
+        $stats = $this->employeeService->getStats($showExcluded);
+        $departments = $this->employeeService->getDepartments();
+
+        return view('hr.employees.index', [
+            'stats' => $stats,
+            'departments' => $departments,
+        ]);
+    }
+
+    /**
+     * 사원 등록 폼
+     */
+    public function create(): View
+    {
+        $departments = $this->employeeService->getDepartments();
+        $ranks = $this->employeeService->getPositions('rank');
+        $titles = $this->employeeService->getPositions('title');
+
+        return view('hr.employees.create', [
+            'departments' => $departments,
+            'ranks' => $ranks,
+            'titles' => $titles,
+            'banks' => config('banks', []),
+        ]);
+    }
+
+    /**
+     * 사원 상세 페이지
+     */
+    public function show(int $id): View
+    {
+        $employee = $this->employeeService->getEmployeeById($id);
+
+        if (! $employee) {
+            abort(404, '사원 정보를 찾을 수 없습니다.');
+        }
+
+        $files = File::where('document_type', 'employee_profile')
+            ->where('document_id', $employee->id)
+            ->where('tenant_id', session('selected_tenant_id'))
+            ->orderBy('created_at', 'desc')
+            ->get();
+
+        return view('hr.employees.show', [
+            'employee' => $employee,
+            'files' => $files,
+        ]);
+    }
+
+    /**
+     * 사원 수정 폼
+     */
+    public function edit(int $id): View
+    {
+        $employee = $this->employeeService->getEmployeeById($id);
+
+        if (! $employee) {
+            abort(404, '사원 정보를 찾을 수 없습니다.');
+        }
+
+        $departments = $this->employeeService->getDepartments();
+        $ranks = $this->employeeService->getPositions('rank');
+        $titles = $this->employeeService->getPositions('title');
+
+        $files = File::where('document_type', 'employee_profile')
+            ->where('document_id', $employee->id)
+            ->where('tenant_id', session('selected_tenant_id'))
+            ->orderBy('created_at', 'desc')
+            ->get();
+
+        return view('hr.employees.edit', [
+            'employee' => $employee,
+            'departments' => $departments,
+            'ranks' => $ranks,
+            'titles' => $titles,
+            'banks' => config('banks', []),
+            'files' => $files,
+        ]);
+    }
+}

app/Http/Controllers/HR/EmployeeTenureController.php

@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Services\HR\EmployeeService;
+use Illuminate\Contracts\View\View;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class EmployeeTenureController extends Controller
+{
+    public function __construct(
+        private EmployeeService $employeeService
+    ) {}
+
+    /**
+     * 입퇴사자 현황 페이지
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.employee-tenure'));
+        }
+
+        $stats = $this->employeeService->getTenureStats();
+        $departments = $this->employeeService->getDepartments();
+
+        return view('hr.employee-tenure.index', [
+            'stats' => $stats,
+            'departments' => $departments,
+        ]);
+    }
+}

app/Http/Controllers/HR/LeaveController.php

@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\Approvals\ApprovalLine;
+use App\Models\HR\Leave;
+use App\Services\HR\LeaveService;
+use Illuminate\Contracts\View\View;
+use Illuminate\Http\Response;
+use Illuminate\Support\Str;
+
+class LeaveController extends Controller
+{
+    public function __construct(
+        private LeaveService $leaveService
+    ) {}
+
+    public function index(\Illuminate\Http\Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.leaves.index'));
+        }
+
+        $employees = $this->leaveService->getActiveEmployees();
+        $departments = $this->leaveService->getDepartments();
+        $typeMap = Leave::TYPE_MAP;
+        $statusMap = Leave::STATUS_MAP;
+
+        $tenantId = session('selected_tenant_id', 1);
+        $approvalLines = ApprovalLine::where('tenant_id', $tenantId)
+            ->orderByDesc('is_default')
+            ->orderBy('name')
+            ->get(['id', 'name', 'steps', 'is_default']);
+
+        return view('hr.leaves.index', [
+            'employees' => $employees,
+            'departments' => $departments,
+            'typeMap' => $typeMap,
+            'statusMap' => $statusMap,
+            'approvalLines' => $approvalLines,
+        ]);
+    }
+
+    /**
+     * 휴가관리 가이드 도움말 모달
+     */
+    public function helpGuide(): View
+    {
+        $guidePath = resource_path('markdown/휴가관리가이드.md');
+
+        if (file_exists($guidePath)) {
+            $markdown = file_get_contents($guidePath);
+            $htmlContent = Str::markdown($markdown);
+        } else {
+            $htmlContent = '<p class="text-gray-500">가이드를 찾을 수 없습니다.</p>';
+        }
+
+        return view('hr.leaves.partials.help-modal', compact('htmlContent'));
+    }
+}

app/Http/Controllers/HR/LeavePromotionController.php

@@ -0,0 +1,70 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Services\HR\LeaveService;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class LeavePromotionController extends Controller
+{
+    public function __construct(
+        private LeaveService $leaveService
+    ) {}
+
+    public function index(Request $request): \Illuminate\Contracts\View\View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.leave-promotions.index'));
+        }
+
+        $year = (int) ($request->get('year', now()->year));
+
+        $candidates = $this->leaveService->getPromotionCandidates($year);
+
+        $stats = [
+            'total' => $candidates->count(),
+            'not_sent' => $candidates->where('promotion_status', 'not_sent')->count(),
+            'first_sent' => $candidates->where('promotion_status', 'first_sent')->count(),
+            'completed' => $candidates->where('promotion_status', 'completed')->count(),
+        ];
+
+        return view('hr.leave-promotions.index', [
+            'candidates' => $candidates,
+            'stats' => $stats,
+            'year' => $year,
+        ]);
+    }
+
+    public function store(Request $request)
+    {
+        $request->validate([
+            'employee_ids' => 'required|array|min:1',
+            'employee_ids.*' => 'integer',
+            'notice_type' => 'required|in:1st,2nd',
+            'deadline' => 'required_if:notice_type,1st|date',
+            'designated_dates' => 'nullable|array',
+            'designated_dates.*' => 'date',
+        ]);
+
+        $year = (int) ($request->get('year', now()->year));
+        $noticeType = $request->get('notice_type');
+        $employeeIds = $request->get('employee_ids');
+
+        $result = $this->leaveService->sendPromotionNotices(
+            employeeIds: $employeeIds,
+            noticeType: $noticeType,
+            year: $year,
+            deadline: $request->get('deadline'),
+            designatedDates: $request->get('designated_dates', []),
+        );
+
+        return response()->json([
+            'success' => true,
+            'message' => count($result['created']).'건의 연차촉진 통지서가 생성되었습니다.',
+            'created' => $result['created'],
+            'skipped' => $result['skipped'],
+        ]);
+    }
+}

app/Http/Controllers/HR/PayrollController.php

@@ -0,0 +1,47 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\HR\Payroll;
+use App\Services\HR\PayrollService;
+use Illuminate\Contracts\View\View;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class PayrollController extends Controller
+{
+    private const ALLOWED_PAYROLL_USERS = ['이경호', '전진선', '김보곤'];
+
+    public function __construct(
+        private PayrollService $payrollService
+    ) {}
+
+    /**
+     * 급여관리 페이지
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('hr.payrolls.index'));
+        }
+
+        if (! in_array(auth()->user()->name, self::ALLOWED_PAYROLL_USERS)) {
+            return view('hr.payrolls.restricted');
+        }
+
+        $stats = $this->payrollService->getMonthlyStats();
+        $departments = $this->payrollService->getDepartments();
+        $employees = $this->payrollService->getActiveEmployees();
+        $settings = $this->payrollService->getSettings();
+        $statusMap = Payroll::STATUS_MAP;
+
+        return view('hr.payrolls.index', [
+            'stats' => $stats,
+            'departments' => $departments,
+            'employees' => $employees,
+            'settings' => $settings,
+            'statusMap' => $statusMap,
+        ]);
+    }
+}

app/Http/Controllers/Help/AccountingGuideController.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Controllers\Help;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+/**
+ * 도움말 > 회계동작원리 컨트롤러
+ */
+class AccountingGuideController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('help.accounting.index'));
+        }
+
+        return view('help.accounting.index');
+    }
+}

app/Http/Controllers/Help/AttendanceGuideController.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Controllers\Help;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+/**
+ * 도움말 > 연차휴가/근태관리 컨트롤러
+ */
+class AttendanceGuideController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('help.attendance.index'));
+        }
+
+        return view('help.attendance.index');
+    }
+}

app/Http/Controllers/Help/BarobillGuideController.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Controllers\Help;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+/**
+ * 도움말 > 바로빌 연동 가이드 컨트롤러
+ */
+class BarobillGuideController extends Controller
+{
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('help.barobill.index'));
+        }
+
+        return view('help.barobill.index');
+    }
+}

app/Http/Controllers/Juil/PlanningController.php

@@ -26,4 +26,13 @@ public function project(Request $request): View|Response
 
         return view('juil.project');
     }
+
+    public function workflow(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('juil.workflow'));
+        }
+
+        return view('juil.workflow');
+    }
 }

app/Http/Controllers/MenuSyncController.php

@@ -85,6 +85,7 @@ public function index(Request $request): View|Response
             'diff' => $diff,
             'localTenantName' => $localTenant?->company_name ?? '알 수 없음',
             'remoteTenantName' => $this->remoteTenantName,
+            'hasOrderSnapshot' => session()->has("menu_order_snapshot_{$selectedEnv}"),
         ]);
     }
 
@@ -122,7 +123,7 @@ public function export(Request $request): JsonResponse
     {
         // API Key 검증
         $apiKey = $request->header('X-Menu-Sync-Key');
-        $validKey = config('app.menu_sync_api_key', env('MENU_SYNC_API_KEY'));
+        $validKey = config('app.menu_sync_api_key');
 
         if (empty($validKey) || $apiKey !== $validKey) {
             return response()->json(['error' => 'Unauthorized'], 401);
@@ -150,7 +151,7 @@ public function import(Request $request): JsonResponse
     {
         // API Key 검증
         $apiKey = $request->header('X-Menu-Sync-Key');
-        $validKey = config('app.menu_sync_api_key', env('MENU_SYNC_API_KEY'));
+        $validKey = config('app.menu_sync_api_key');
 
         if (empty($validKey) || $apiKey !== $validKey) {
             return response()->json(['error' => 'Unauthorized'], 401);
@@ -159,7 +160,7 @@ public function import(Request $request): JsonResponse
         $validated = $request->validate([
             'menus' => 'required|array',
             'menus.*.name' => 'required|string|max:100',
-            'menus.*.url' => 'required|string|max:255',
+            'menus.*.url' => 'nullable|string|max:255',
             'menus.*.icon' => 'nullable|string|max:50',
             'menus.*.sort_order' => 'nullable|integer',
             'menus.*.options' => 'nullable|array',
@@ -216,7 +217,7 @@ public function push(Request $request): JsonResponse
 
             return [
                 'name' => $menu->name,
-                'url' => $menu->url,
+                'url' => $menu->url ?? '',
                 'icon' => $menu->icon,
                 'sort_order' => $menu->sort_order,
                 'options' => $menu->options,
@@ -230,7 +231,7 @@ 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', [
+            ])->timeout(15)->post(rtrim($env['url'], '/').'/menu-sync/import', [
                 'menus' => $menuData,
             ]);
 
@@ -241,9 +242,11 @@ public function push(Request $request): JsonResponse
                 ]);
             }
 
+            $errorMsg = $response->json('message') ?? $response->json('error') ?? '원격 서버 오류 (HTTP '.$response->status().')';
+
             return response()->json([
-                'error' => $response->json('error', '원격 서버 오류'),
-            ], $response->status());
+                'error' => $errorMsg,
+            ], 422);
         } catch (\Exception $e) {
             return response()->json(['error' => '연결 실패: '.$e->getMessage()], 500);
         }
@@ -379,7 +382,7 @@ private function getChildrenData(int $parentId): array
         return $children->map(function ($menu) {
             return [
                 'name' => $menu->name,
-                'url' => $menu->url,
+                'url' => $menu->url ?? '',
                 'icon' => $menu->icon,
                 'sort_order' => $menu->sort_order,
                 'options' => $menu->options,
@@ -470,6 +473,213 @@ private function filterMenusByName(array $menus, array $names, ?string $parentNa
         return $result;
     }
 
+    /**
+     * 순서 동기화 Push (로컬 순서 → 원격 서버)
+     */
+    public function pushOrder(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'env' => 'required|string|in:dev,prod',
+        ]);
+
+        $environments = $this->getEnvironments();
+        $env = $environments[$validated['env']] ?? null;
+
+        if (! $env || empty($env['url'])) {
+            return response()->json(['error' => '환경 설정이 없습니다.'], 400);
+        }
+
+        try {
+            // 1. 원격 서버 현재 순서 스냅샷 저장 (되돌리기용)
+            $remoteMenus = $this->fetchRemoteMenus($env);
+            $snapshot = $this->buildOrderMap($remoteMenus);
+            session()->put("menu_order_snapshot_{$validated['env']}", $snapshot);
+
+            // 2. 로컬 메뉴 트리에서 순서 매핑 생성
+            $localMenus = $this->getMenuTree();
+            $orderMap = $this->buildOrderMap($localMenus);
+
+            // 3. 원격 서버에 순서 업데이트 전송
+            $response = Http::withHeaders([
+                'X-Menu-Sync-Key' => $env['api_key'],
+                'Accept' => 'application/json',
+            ])->timeout(30)->post(rtrim($env['url'], '/').'/menu-sync/reorder', [
+                'menus' => $orderMap,
+                'tenant_id' => $this->getTenantId(),
+            ]);
+
+            if ($response->successful()) {
+                return response()->json([
+                    'success' => true,
+                    'message' => $response->json('message', '순서 동기화 완료'),
+                    'hasSnapshot' => true,
+                ]);
+            }
+
+            // 실패 시 스냅샷 삭제
+            session()->forget("menu_order_snapshot_{$validated['env']}");
+
+            return response()->json([
+                'error' => $response->json('error', '원격 서버 오류'),
+            ], $response->status());
+        } catch (\Exception $e) {
+            session()->forget("menu_order_snapshot_{$validated['env']}");
+
+            return response()->json(['error' => '연결 실패: '.$e->getMessage()], 500);
+        }
+    }
+
+    /**
+     * 순서 동기화 되돌리기
+     */
+    public function undoOrder(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'env' => 'required|string|in:dev,prod',
+        ]);
+
+        $environments = $this->getEnvironments();
+        $env = $environments[$validated['env']] ?? null;
+
+        if (! $env || empty($env['url'])) {
+            return response()->json(['error' => '환경 설정이 없습니다.'], 400);
+        }
+
+        $snapshot = session("menu_order_snapshot_{$validated['env']}");
+        if (empty($snapshot)) {
+            return response()->json(['error' => '되돌릴 스냅샷이 없습니다.'], 400);
+        }
+
+        try {
+            $response = Http::withHeaders([
+                'X-Menu-Sync-Key' => $env['api_key'],
+                'Accept' => 'application/json',
+            ])->timeout(30)->post(rtrim($env['url'], '/').'/menu-sync/reorder', [
+                'menus' => $snapshot,
+                'tenant_id' => $this->getTenantId(),
+            ]);
+
+            if ($response->successful()) {
+                session()->forget("menu_order_snapshot_{$validated['env']}");
+
+                return response()->json([
+                    'success' => true,
+                    'message' => '순서가 이전 상태로 복원되었습니다.',
+                    'hasSnapshot' => false,
+                ]);
+            }
+
+            return response()->json([
+                'error' => $response->json('error', '원격 서버 오류'),
+            ], $response->status());
+        } catch (\Exception $e) {
+            return response()->json(['error' => '연결 실패: '.$e->getMessage()], 500);
+        }
+    }
+
+    /**
+     * 메뉴 순서 재정렬 API (외부 서버에서 호출)
+     */
+    public function reorder(Request $request): JsonResponse
+    {
+        $apiKey = $request->header('X-Menu-Sync-Key');
+        $validKey = config('app.menu_sync_api_key');
+
+        if (empty($validKey) || $apiKey !== $validKey) {
+            return response()->json(['error' => 'Unauthorized'], 401);
+        }
+
+        $validated = $request->validate([
+            'menus' => 'required|array',
+            'tenant_id' => 'nullable|integer',
+        ]);
+
+        $tenantId = $validated['tenant_id'] ?? $this->getTenantId();
+        $updated = $this->applyOrder($validated['menus'], $tenantId);
+
+        return response()->json([
+            'success' => true,
+            'message' => "{$updated}개 메뉴 순서가 업데이트되었습니다.",
+            'updated' => $updated,
+        ]);
+    }
+
+    /**
+     * 메뉴 트리를 순서 매핑 배열로 변환
+     */
+    private function buildOrderMap(array $menus, ?string $parentName = null): array
+    {
+        $result = [];
+        foreach ($menus as $menu) {
+            $item = [
+                'name' => $menu['name'],
+                'parent_name' => $parentName,
+                'sort_order' => $menu['sort_order'] ?? 0,
+                'children' => [],
+            ];
+
+            if (! empty($menu['children'])) {
+                $item['children'] = $this->buildOrderMap($menu['children'], $menu['name']);
+            }
+
+            $result[] = $item;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 순서 매핑을 DB에 적용 (재귀)
+     */
+    private function applyOrder(array $orderMap, int $tenantId, ?int $parentId = null): int
+    {
+        $updated = 0;
+
+        foreach ($orderMap as $item) {
+            $query = Menu::withoutGlobalScopes()
+                ->where('tenant_id', $tenantId)
+                ->where('name', $item['name']);
+
+            // parent_name으로 부모 매칭
+            if (! empty($item['parent_name'])) {
+                $parent = Menu::withoutGlobalScopes()
+                    ->where('tenant_id', $tenantId)
+                    ->where('name', $item['parent_name'])
+                    ->first();
+                $resolvedParentId = $parent?->id;
+            } else {
+                $resolvedParentId = null;
+            }
+
+            // parentId 파라미터가 있으면 우선 사용 (재귀 호출 시)
+            $targetParentId = $parentId ?? $resolvedParentId;
+            $query->where('parent_id', $targetParentId);
+
+            $menu = $query->first();
+            if ($menu) {
+                $changes = [];
+                if ($menu->sort_order !== ($item['sort_order'] ?? 0)) {
+                    $changes['sort_order'] = $item['sort_order'] ?? 0;
+                }
+                if ($menu->parent_id !== $targetParentId) {
+                    $changes['parent_id'] = $targetParentId;
+                }
+
+                if (! empty($changes)) {
+                    $menu->update($changes);
+                    $updated++;
+                }
+
+                // 자식 메뉴 처리
+                if (! empty($item['children'])) {
+                    $updated += $this->applyOrder($item['children'], $tenantId, $menu->id);
+                }
+            }
+        }
+
+        return $updated;
+    }
+
     /**
      * 메뉴 Import
      */
@@ -492,7 +702,7 @@ private function importMenu(array $data, ?int $parentId = null): void
                 'parent_id' => $parentId,
             ],
             [
-                'url' => $data['url'],
+                'url' => ! empty($data['url']) ? $data['url'] : null,
                 'icon' => $data['icon'] ?? null,
                 'sort_order' => $data['sort_order'] ?? 0,
                 'options' => $data['options'] ?? null,

app/Http/Controllers/Mobile/MobileInspectionController.php

@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Http\Controllers\Mobile;
+
+use App\Enums\InspectionCycle;
+use App\Http\Controllers\Controller;
+use App\Models\Equipment\Equipment;
+use App\Models\Equipment\EquipmentInspection;
+use App\Models\Equipment\EquipmentInspectionDetail;
+use App\Models\Equipment\EquipmentInspectionTemplate;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MobileInspectionController extends Controller
+{
+    public function show(Request $request, int $id): View
+    {
+        $equipment = Equipment::with(['manager', 'subManager'])->findOrFail($id);
+
+        $cycle = $request->input('cycle', InspectionCycle::DAILY);
+        $today = now()->format('Y-m-d');
+        $period = InspectionCycle::resolvePeriod($cycle, $today);
+
+        $activeCycles = EquipmentInspectionTemplate::where('equipment_id', $equipment->id)
+            ->where('is_active', true)
+            ->distinct()
+            ->pluck('inspection_cycle')
+            ->toArray();
+
+        $templates = EquipmentInspectionTemplate::where('equipment_id', $equipment->id)
+            ->where('inspection_cycle', $cycle)
+            ->where('is_active', true)
+            ->orderBy('sort_order')
+            ->get();
+
+        $inspection = EquipmentInspection::where('equipment_id', $equipment->id)
+            ->where('inspection_cycle', $cycle)
+            ->where('year_month', $period)
+            ->first();
+
+        $details = collect();
+        if ($inspection) {
+            $details = EquipmentInspectionDetail::where('inspection_id', $inspection->id)
+                ->where('check_date', $today)
+                ->get()
+                ->keyBy('template_item_id');
+        }
+
+        $canInspect = $equipment->canInspect();
+
+        return view('mobile.inspection.show', compact(
+            'equipment',
+            'cycle',
+            'today',
+            'period',
+            'activeCycles',
+            'templates',
+            'details',
+            'canInspect',
+        ));
+    }
+}

app/Http/Controllers/Rd/CmSongController.php

@@ -0,0 +1,322 @@
+<?php
+
+namespace App\Http\Controllers\Rd;
+
+use App\Helpers\AiTokenHelper;
+use App\Http\Controllers\Controller;
+use App\Models\Rd\CmSong;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Auth;
+use Illuminate\Support\Facades\Http;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\View\View;
+
+class CmSongController extends Controller
+{
+    private string $baseUrl;
+
+    private string $apiKey;
+
+    public function __construct()
+    {
+        $this->baseUrl = config('services.gemini.base_url');
+        $this->apiKey = config('services.gemini.api_key');
+    }
+
+    /**
+     * 나레이션 목록
+     */
+    public function index(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.cm-song.index'));
+        }
+
+        $songs = CmSong::with('user')
+            ->orderByDesc('created_at')
+            ->paginate(20);
+
+        return view('rd.cm-song.index', compact('songs'));
+    }
+
+    /**
+     * 나레이션 제작 페이지
+     */
+    public function create(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.cm-song.create'));
+        }
+
+        return view('rd.cm-song.create');
+    }
+
+    /**
+     * 나레이션 상세
+     */
+    public function show(Request $request, int $id): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.cm-song.show', $id));
+        }
+
+        $song = CmSong::with('user')->findOrFail($id);
+
+        return view('rd.cm-song.show', compact('song'));
+    }
+
+    /**
+     * 나레이션 가사 생성 (Gemini API)
+     */
+    public function generateLyrics(Request $request): JsonResponse
+    {
+        $request->validate([
+            'company_name' => 'required|string|max:100',
+            'industry' => 'required|string|max:200',
+            'mood' => 'required|string|max:50',
+            'duration' => 'required|integer|min:10|max:60',
+        ]);
+
+        $duration = $request->duration;
+        $lines = match (true) {
+            $duration <= 15 => '3~4줄',
+            $duration <= 30 => '6~8줄',
+            $duration <= 45 => '10~12줄',
+            default => '14~16줄',
+        };
+
+        $prompt = "당신은 전문 나레이션 작사가입니다. 다음 정보를 바탕으로 기억에 남는 {$duration}초 분량의 라디오 나레이션 가사를 작성해주세요.
+
+회사명: {$request->company_name}
+업종/제품: {$request->industry}
+분위기: {$request->mood}
+
+조건:
+- {$lines}로 작성 ({$duration}초 분량)
+- 운율을 살려서 작성
+- 지시문(예: (음악 소리), (밝은 목소리로)) 없이 오직 읽을 수 있는 가사 텍스트만 출력할 것.";
+
+        try {
+            $response = Http::timeout(30)->post(
+                "{$this->baseUrl}/models/gemini-2.5-flash:generateContent?key={$this->apiKey}",
+                [
+                    'contents' => [
+                        ['parts' => [['text' => $prompt]]],
+                    ],
+                ]
+            );
+
+            if (! $response->successful()) {
+                return response()->json([
+                    'success' => false,
+                    'error' => '가사 생성에 실패했습니다: '.$response->status(),
+                ], 500);
+            }
+
+            $data = $response->json();
+
+            // 토큰 사용량 기록
+            AiTokenHelper::saveGeminiUsage($data, 'gemini-2.5-flash', '나레이션-가사생성');
+
+            $text = $data['candidates'][0]['content']['parts'][0]['text'] ?? '';
+
+            return response()->json([
+                'success' => true,
+                'lyrics' => trim($text),
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'error' => '가사 생성 중 오류: '.$e->getMessage(),
+            ], 500);
+        }
+    }
+
+    /**
+     * TTS 음성 생성 (Gemini TTS API)
+     */
+    public function generateAudio(Request $request): JsonResponse
+    {
+        $request->validate([
+            'lyrics' => 'required|string|max:2000',
+        ]);
+
+        try {
+            $response = Http::timeout(60)->post(
+                "{$this->baseUrl}/models/gemini-2.5-flash-preview-tts:generateContent?key={$this->apiKey}",
+                [
+                    'contents' => [
+                        ['parts' => [['text' => $request->lyrics]]],
+                    ],
+                    'generationConfig' => [
+                        'responseModalities' => ['AUDIO'],
+                        'speechConfig' => [
+                            'voiceConfig' => [
+                                'prebuiltVoiceConfig' => [
+                                    'voiceName' => 'Kore',
+                                ],
+                            ],
+                        ],
+                    ],
+                ]
+            );
+
+            if (! $response->successful()) {
+                return response()->json([
+                    'success' => false,
+                    'error' => '음성 생성에 실패했습니다: '.$response->status(),
+                ], 500);
+            }
+
+            $data = $response->json();
+
+            // 토큰 사용량 기록
+            AiTokenHelper::saveGeminiUsage($data, 'gemini-2.5-flash-preview-tts', '나레이션-TTS');
+
+            $inlineData = $data['candidates'][0]['content']['parts'][0]['inlineData'] ?? null;
+
+            if (! $inlineData || empty($inlineData['data'])) {
+                return response()->json([
+                    'success' => false,
+                    'error' => '음성 데이터를 받지 못했습니다.',
+                ], 500);
+            }
+
+            return response()->json([
+                'success' => true,
+                'audio_data' => $inlineData['data'],
+                'mime_type' => $inlineData['mimeType'] ?? 'audio/L16;rate=24000',
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'error' => '음성 생성 중 오류: '.$e->getMessage(),
+            ], 500);
+        }
+    }
+
+    /**
+     * 나레이션 저장
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'company_name' => 'required|string|max:100',
+            'industry' => 'required|string|max:200',
+            'mood' => 'required|string|max:50',
+            'duration' => 'required|integer|min:10|max:60',
+            'lyrics' => 'required|string|max:2000',
+            'audio_data' => 'nullable|string',
+            'audio_mime_type' => 'nullable|string',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+        $userId = Auth::id();
+        $audioPath = null;
+
+        // 오디오 데이터가 있으면 WAV 파일로 저장
+        if ($request->audio_data) {
+            $mimeType = $request->audio_mime_type ?? 'audio/L16;rate=24000';
+            $audioBytes = base64_decode($request->audio_data);
+
+            if (str_contains($mimeType, 'L16') || str_contains($mimeType, 'pcm')) {
+                $sampleRate = 24000;
+                if (preg_match('/rate=(\d+)/', $mimeType, $m)) {
+                    $sampleRate = (int) $m[1];
+                }
+                $audioBytes = $this->pcmToWav($audioBytes, $sampleRate);
+            }
+
+            $filename = 'cm-song-'.date('Ymd-His').'-'.uniqid().'.wav';
+            $dir = "cm-songs/{$tenantId}";
+            Storage::disk('tenant')->makeDirectory($dir);
+            Storage::disk('tenant')->put("{$dir}/{$filename}", $audioBytes);
+            $audioPath = "{$dir}/{$filename}";
+        }
+
+        $song = CmSong::create([
+            'tenant_id' => $tenantId,
+            'user_id' => $userId,
+            'company_name' => $request->company_name,
+            'industry' => $request->industry,
+            'lyrics' => $request->lyrics,
+            'audio_path' => $audioPath,
+            'options' => [
+                'mood' => $request->mood,
+                'duration' => $request->duration,
+            ],
+        ]);
+
+        return response()->json([
+            'success' => true,
+            'id' => $song->id,
+            'message' => '나레이션이 저장되었습니다.',
+        ]);
+    }
+
+    /**
+     * 음성 파일 다운로드
+     */
+    public function download(int $id)
+    {
+        $song = CmSong::findOrFail($id);
+
+        if (! $song->audio_path || ! Storage::disk('tenant')->exists($song->audio_path)) {
+            abort(404, '음성 파일이 없습니다.');
+        }
+
+        $filename = "나레이션_{$song->company_name}_".date('Ymd', strtotime($song->created_at)).'.wav';
+
+        return Storage::disk('tenant')->download($song->audio_path, $filename);
+    }
+
+    /**
+     * 나레이션 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        $song = CmSong::findOrFail($id);
+
+        if ($song->audio_path && Storage::disk('tenant')->exists($song->audio_path)) {
+            Storage::disk('tenant')->delete($song->audio_path);
+        }
+
+        $song->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '나레이션이 삭제되었습니다.',
+        ]);
+    }
+
+    /**
+     * PCM → WAV 변환 (서버사이드)
+     */
+    private function pcmToWav(string $pcmData, int $sampleRate): string
+    {
+        $numChannels = 1;
+        $bitsPerSample = 16;
+        $byteRate = $sampleRate * $numChannels * $bitsPerSample / 8;
+        $blockAlign = $numChannels * $bitsPerSample / 8;
+        $dataSize = strlen($pcmData);
+
+        $header = pack('A4VVA4', 'RIFF', 36 + $dataSize, 0x45564157, 'WAVEfmt ');
+        // 'WAVE' as little-endian is 0x45564157... actually let me write it properly
+        $header = 'RIFF';
+        $header .= pack('V', 36 + $dataSize);
+        $header .= 'WAVE';
+        $header .= 'fmt ';
+        $header .= pack('V', 16); // SubChunk1Size
+        $header .= pack('v', 1);  // AudioFormat (PCM)
+        $header .= pack('v', $numChannels);
+        $header .= pack('V', $sampleRate);
+        $header .= pack('V', $byteRate);
+        $header .= pack('v', $blockAlign);
+        $header .= pack('v', $bitsPerSample);
+        $header .= 'data';
+        $header .= pack('V', $dataSize);
+
+        return $header.$pcmData;
+    }
+}

app/Http/Controllers/RdController.php

@@ -0,0 +1,592 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Helpers\AiTokenHelper;
+use App\Models\HR\Employee;
+use App\Models\Rd\AiQuotation;
+use App\Models\Tenants\Department;
+use App\Models\Tenants\Tenant;
+use App\Services\Rd\AiQuotationService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Http;
+use Illuminate\Support\Facades\Log;
+use Illuminate\View\View;
+
+class RdController extends Controller
+{
+    public function __construct(
+        private readonly AiQuotationService $quotationService
+    ) {}
+
+    /**
+     * R&D 대시보드
+     */
+    public function index(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.index'));
+        }
+
+        $dashboard = $this->quotationService->getDashboardStats();
+        $statuses = AiQuotation::getStatuses();
+
+        return view('rd.index', compact('dashboard', 'statuses'));
+    }
+
+    /**
+     * 조직도 관리
+     */
+    public function orgChart(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.org-chart'));
+        }
+
+        $tenantId = session('selected_tenant_id');
+
+        // 부서 트리 (parent_id=null이 최상위)
+        $departments = Department::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->orderBy('sort_order')
+            ->orderBy('name')
+            ->get();
+
+        // 전체 직원 (활성 상태)
+        $rawEmployees = Employee::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('employee_status', 'active')
+            ->with(['user', 'department'])
+            ->orderBy('display_name')
+            ->get();
+
+        // Blade @json 호환을 위해 미리 배열로 변환
+        $employees = $rawEmployees->map(function ($e) {
+            return [
+                'id' => $e->id,
+                'user_id' => $e->user_id,
+                'department_id' => $e->department_id,
+                'display_name' => $e->display_name ?? $e->user?->name ?? '(이름없음)',
+                'position_label' => $e->position_label,
+            ];
+        })->values();
+
+        // 회사 정보 (조직도 최상단)
+        $tenant = Tenant::find($tenantId);
+        $companyName = $tenant->company_name ?? 'SAM';
+        $ceoName = $tenant->ceo_name ?? '';
+
+        return view('rd.org-chart', compact('departments', 'employees', 'companyName', 'ceoName'));
+    }
+
+    /**
+     * 조직도 - 직원 부서 배치
+     */
+    public function orgChartAssign(Request $request): JsonResponse
+    {
+        $request->validate([
+            'employee_id' => 'required|integer',
+            'department_id' => 'required|integer',
+        ]);
+
+        $tenantId = session('selected_tenant_id');
+        $employee = Employee::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('id', $request->employee_id)
+            ->first();
+
+        if (! $employee) {
+            return response()->json(['success' => false, 'message' => '직원을 찾을 수 없습니다.'], 404);
+        }
+
+        $employee->department_id = $request->department_id;
+        $employee->save();
+
+        return response()->json(['success' => true]);
+    }
+
+    /**
+     * 조직도 - 직원 부서 해제 (미배치로 이동)
+     */
+    public function orgChartUnassign(Request $request): JsonResponse
+    {
+        $request->validate([
+            'employee_id' => 'required|integer',
+        ]);
+
+        $tenantId = session('selected_tenant_id');
+        $employee = Employee::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('id', $request->employee_id)
+            ->first();
+
+        if (! $employee) {
+            return response()->json(['success' => false, 'message' => '직원을 찾을 수 없습니다.'], 404);
+        }
+
+        $employee->department_id = null;
+        $employee->save();
+
+        return response()->json(['success' => true]);
+    }
+
+    /**
+     * 조직도 - 부서 내 직원 순서/이동 일괄 처리
+     */
+    public function orgChartReorder(Request $request): JsonResponse
+    {
+        $request->validate([
+            'moves' => 'required|array',
+            'moves.*.employee_id' => 'required|integer',
+            'moves.*.department_id' => 'nullable|integer',
+        ]);
+
+        $tenantId = session('selected_tenant_id');
+
+        foreach ($request->moves as $move) {
+            Employee::withoutGlobalScopes()
+                ->where('tenant_id', $tenantId)
+                ->where('id', $move['employee_id'])
+                ->update(['department_id' => $move['department_id']]);
+        }
+
+        return response()->json(['success' => true]);
+    }
+
+    /**
+     * 조직도 - 부서 순서 변경 (드래그 앤 드롭)
+     */
+    public function orgChartReorderDepts(Request $request): JsonResponse
+    {
+        $request->validate([
+            'orders' => 'required|array',
+            'orders.*.id' => 'required|integer',
+            'orders.*.parent_id' => 'nullable|integer',
+            'orders.*.sort_order' => 'required|integer',
+        ]);
+
+        $tenantId = session('selected_tenant_id');
+
+        foreach ($request->orders as $order) {
+            Department::where('tenant_id', $tenantId)
+                ->where('id', $order['id'])
+                ->update([
+                    'parent_id' => $order['parent_id'],
+                    'sort_order' => $order['sort_order'],
+                ]);
+        }
+
+        return response()->json(['success' => true]);
+    }
+
+    /**
+     * 조직도 - 부서 숨기기/표시 토글
+     */
+    public function orgChartToggleHide(Request $request): JsonResponse
+    {
+        $request->validate([
+            'department_id' => 'required|integer',
+            'hidden' => 'required|boolean',
+        ]);
+
+        $tenantId = session('selected_tenant_id');
+        $dept = Department::where('tenant_id', $tenantId)
+            ->where('id', $request->department_id)
+            ->first();
+
+        if (! $dept) {
+            return response()->json(['success' => false, 'message' => '부서를 찾을 수 없습니다.'], 404);
+        }
+
+        $options = $dept->options ?? [];
+        $options['orgchart_hidden'] = $request->hidden;
+        $dept->options = $options;
+        $dept->save();
+
+        return response()->json(['success' => true]);
+    }
+
+    /**
+     * 중대재해처벌법 실무 점검
+     */
+    public function safetyAudit(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.safety-audit'));
+        }
+
+        return view('rd.safety-audit');
+    }
+
+    /**
+     * AI 견적 목록
+     */
+    public function quotations(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.ai-quotation.index'));
+        }
+
+        $statuses = AiQuotation::getStatuses();
+
+        return view('rd.ai-quotation.index', compact('statuses'));
+    }
+
+    /**
+     * AI 견적 생성 폼
+     */
+    public function createQuotation(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.ai-quotation.create'));
+        }
+
+        return view('rd.ai-quotation.create');
+    }
+
+    /**
+     * AI 견적 문서 (인쇄용 견적서)
+     */
+    public function documentQuotation(Request $request, int $id): View
+    {
+        $quotation = $this->quotationService->getById($id);
+
+        if (! $quotation || ! $quotation->isCompleted()) {
+            abort(404, '완료된 견적만 문서로 조회할 수 있습니다.');
+        }
+
+        $template = $request->query('template', 'classic');
+        $allowed = ['classic', 'modern', 'blue', 'dark', 'colorful'];
+        if (! in_array($template, $allowed)) {
+            $template = 'classic';
+        }
+
+        return view('rd.ai-quotation.document', compact('quotation', 'template'));
+    }
+
+    /**
+     * AI 견적 상세
+     */
+    public function showQuotation(Request $request, int $id): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.ai-quotation.show', $id));
+        }
+
+        $quotation = $this->quotationService->getById($id);
+
+        if (! $quotation) {
+            abort(404, 'AI 견적을 찾을 수 없습니다.');
+        }
+
+        return view('rd.ai-quotation.show', compact('quotation'));
+    }
+
+    /**
+     * AI 견적 편집 (제조 모드)
+     */
+    public function editQuotation(Request $request, int $id): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.ai-quotation.edit', $id));
+        }
+
+        $quotation = $this->quotationService->getById($id);
+
+        if (! $quotation) {
+            abort(404, 'AI 견적을 찾을 수 없습니다.');
+        }
+
+        if (! $quotation->isCompleted()) {
+            abort(403, '완료된 견적만 편집할 수 있습니다.');
+        }
+
+        return view('rd.ai-quotation.edit', compact('quotation'));
+    }
+
+    /**
+     * 기획디자인 - 플래닝 캔버스
+     */
+    public function planningDesign(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.planning-design'));
+        }
+
+        return view('rd.planning-design.index');
+    }
+
+    /**
+     * 디자인 인사이트 - UI/UX 연구 도구
+     */
+    public function designInsight(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.design-insight'));
+        }
+
+        return view('rd.design-insight.index');
+    }
+
+    /**
+     * 사운드 로고 생성기
+     */
+    public function soundLogo(Request $request): View|\Illuminate\Http\Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('rd.sound-logo'));
+        }
+
+        return view('rd.sound-logo.index');
+    }
+
+    /**
+     * Lyria RealTime 접속용 API 설정 반환
+     */
+    public function soundLogoLyriaConfig(): JsonResponse
+    {
+        $apiKey = config('services.gemini.api_key');
+
+        if (! $apiKey) {
+            return response()->json(['success' => false, 'error' => 'API 키가 설정되지 않았습니다.'], 500);
+        }
+
+        return response()->json([
+            'success' => true,
+            'api_key' => $apiKey,
+            'ws_url' => 'wss://generativelanguage.googleapis.com/ws/google.ai.generativelanguage.v1alpha.GenerativeService.BidiGenerateMusic',
+            'model' => 'models/lyria-realtime-exp',
+        ]);
+    }
+
+    /**
+     * 사운드 로고 AI 생성 (Gemini API)
+     */
+    public function soundLogoGenerate(Request $request): JsonResponse
+    {
+        $request->validate([
+            'prompt' => 'required|string|max:500',
+            'category' => 'nullable|string',
+            'duration' => 'nullable|numeric|min:0.3|max:5',
+        ]);
+
+        $apiKey = config('services.gemini.api_key');
+        $baseUrl = config('services.gemini.base_url', 'https://generativelanguage.googleapis.com/v1beta');
+        $model = config('services.gemini.model', 'gemini-2.5-flash');
+
+        if (! $apiKey) {
+            return response()->json(['success' => false, 'error' => 'Gemini API 키가 설정되지 않았습니다.'], 500);
+        }
+
+        $category = $request->category ?? '기업 시그널';
+        $duration = $request->duration ?? 1.5;
+
+        $prompt = <<<PROMPT
+당신은 사운드 디자인 전문가입니다. 사용자의 요청에 맞는 사운드 로고(짧은 시그니처 사운드)를 Web Audio API 음표 시퀀스로 설계해주세요.
+
+## 사용자 요청
+- 설명: {$request->prompt}
+- 카테고리: {$category}
+- 목표 길이: {$duration}초
+
+## 사용 가능한 음표
+C3, C#3, D3, D#3, E3, F3, F#3, G3, G#3, A3, A#3, B3,
+C4, C#4, D4, D#4, E4, F4, F#4, G4, G#4, A4, A#4, B4,
+C5, C#5, D5, D#5, E5, F5, F#5, G5, G#5, A5, A#5, B5, C6
+
+## 음표 타입
+- note: 단일 음 (note 필드 필수)
+- chord: 화음 (chord 배열 필수, 2~4개 음)
+- rest: 쉼표 (duration만 필요)
+
+## 신스 타입
+- sine: 부드러움 (기업 로고, 알림에 적합)
+- triangle: 따뜻함 (성공, 게임에 적합)
+- square: 8bit/디지털 (게임, UI에 적합)
+- sawtooth: 날카로움 (록, 긴급 알림에 적합)
+
+## 반드시 아래 JSON 형식으로만 응답하세요
+{
+  "name": "사운드 이름",
+  "desc": "사운드 설명 (한줄)",
+  "synth": "sine",
+  "adsr": { "attack": 10, "decay": 80, "sustain": 0.6, "release": 400 },
+  "volume": 0.8,
+  "reverb": 0.3,
+  "notes": [
+    { "type": "note", "note": "C5", "duration": 0.20, "velocity": 0.8 },
+    { "type": "rest", "duration": 0.10 },
+    { "type": "chord", "chord": ["C4", "E4", "G4"], "duration": 0.50, "velocity": 1.0 }
+  ]
+}
+
+## 설계 원칙
+- 음표의 duration 합계가 목표 길이({$duration}초)에 근접하도록 설계
+- velocity: 0.3~1.0 (음의 강약으로 표현력 추가)
+- ADSR: attack(1~500ms), decay(10~1000ms), sustain(0~1.0), release(10~3000ms)
+- 카테고리 특성에 맞는 synth와 ADSR 선택
+- 음악적으로 조화롭고 기억에 남는 멜로디 설계
+- 최소 2개, 최대 12개 음표 사용
+- name은 10자 이내, desc는 30자 이내로 간결하게 작성
+PROMPT;
+
+        try {
+            $response = Http::timeout(30)->post(
+                "{$baseUrl}/models/{$model}:generateContent?key={$apiKey}",
+                [
+                    'contents' => [
+                        ['parts' => [['text' => $prompt]]],
+                    ],
+                    'generationConfig' => [
+                        'temperature' => 0.7,
+                        'maxOutputTokens' => 4096,
+                        'responseMimeType' => 'application/json',
+                    ],
+                ]
+            );
+        } catch (\Exception $e) {
+            Log::error('SoundLogo AI 생성 실패', ['error' => $e->getMessage()]);
+
+            return response()->json(['success' => false, 'error' => 'AI 서버 연결 실패'], 500);
+        }
+
+        if (! $response->successful()) {
+            Log::error('SoundLogo AI API 오류', ['status' => $response->status(), 'body' => $response->body()]);
+
+            return response()->json(['success' => false, 'error' => 'AI 생성 실패: '.$response->status()], 500);
+        }
+
+        $data = $response->json();
+
+        // 토큰 사용량 기록
+        AiTokenHelper::saveGeminiUsage($data, $model, '사운드로고-AI생성');
+
+        $text = $data['candidates'][0]['content']['parts'][0]['text'] ?? '';
+
+        // JSON 파싱 (코드블록 제거)
+        $text = preg_replace('/^```(?:json)?\s*/m', '', $text);
+        $text = preg_replace('/```\s*$/m', '', $text);
+        $result = json_decode(trim($text), true);
+
+        if (! $result || ! isset($result['notes'])) {
+            Log::warning('SoundLogo AI 응답 파싱 실패', ['text' => substr($text, 0, 500)]);
+
+            return response()->json(['success' => false, 'error' => 'AI 응답을 파싱할 수 없습니다.'], 500);
+        }
+
+        return response()->json(['success' => true, 'data' => $result]);
+    }
+
+    /**
+     * 사운드 로고 TTS 음성 생성 (Gemini TTS API)
+     */
+    public function soundLogoTts(Request $request): JsonResponse
+    {
+        $request->validate([
+            'text' => 'required|string|max:200',
+            'voice_name' => 'nullable|string|max:30',
+            'voice_category' => 'nullable|string|in:female,male,child',
+            'voice_style' => 'nullable|string|max:100',
+            'voice_speed' => 'nullable|integer|min:1|max:5',
+        ]);
+
+        $apiKey = config('services.gemini.api_key');
+        $baseUrl = config('services.gemini.base_url', 'https://generativelanguage.googleapis.com/v1beta');
+
+        if (! $apiKey) {
+            return response()->json(['success' => false, 'error' => 'Gemini API 키가 설정되지 않았습니다.'], 500);
+        }
+
+        $voiceName = $request->voice_name ?: 'Kore';
+        $voiceCategory = $request->voice_category ?: 'female';
+        $voiceStyle = $request->voice_style ?: '';
+        $voiceSpeed = $request->voice_speed ?: 3;
+
+        // 속도 지시문 매핑
+        $speedDirectives = [
+            1 => '아주 천천히 또박또박 말해주세요.',
+            2 => '조금 느린 속도로 말해주세요.',
+            3 => '',
+            4 => '조금 빠른 속도로 말해주세요.',
+            5 => '아주 빠른 속도로 말해주세요.',
+        ];
+
+        // TTS 프롬프트 구성 — Director's Note 형식
+        $ttsText = $request->text;
+        $notes = [];
+
+        // 아이 카테고리: 높은 톤으로 어린이처럼 연기하도록 강한 지시문
+        if ($voiceCategory === 'child') {
+            $notes[] = 'Speak as a young child with a high-pitched, innocent voice';
+        }
+
+        if ($voiceStyle) {
+            $notes[] = $voiceStyle;
+        }
+
+        if (! empty($speedDirectives[$voiceSpeed])) {
+            $notes[] = $speedDirectives[$voiceSpeed];
+        }
+
+        if (! empty($notes)) {
+            $direction = implode('. ', $notes);
+            $ttsText = "[{$direction}]\n\n{$ttsText}";
+        }
+
+        // 짧은 텍스트는 TTS 모델이 텍스트 생성으로 인식할 수 있으므로 발화 컨텍스트 추가
+        if (mb_strlen($ttsText) < 4) {
+            $ttsText = "'{$ttsText}' ";
+        }
+
+        try {
+            $response = Http::timeout(30)->post(
+                "{$baseUrl}/models/gemini-2.5-flash-preview-tts:generateContent?key={$apiKey}",
+                [
+                    'contents' => [
+                        ['parts' => [['text' => $ttsText]]],
+                    ],
+                    'generationConfig' => [
+                        'responseModalities' => ['AUDIO'],
+                        'speechConfig' => [
+                            'voiceConfig' => [
+                                'prebuiltVoiceConfig' => [
+                                    'voiceName' => $voiceName,
+                                ],
+                            ],
+                        ],
+                    ],
+                ]
+            );
+        } catch (\Exception $e) {
+            Log::error('SoundLogo TTS 생성 실패', ['error' => $e->getMessage()]);
+
+            return response()->json(['success' => false, 'error' => 'TTS 서버 연결 실패'], 500);
+        }
+
+        if (! $response->successful()) {
+            $body = $response->json();
+            $msg = $body['error']['message'] ?? ('TTS 생성 실패: '.$response->status());
+            Log::warning('SoundLogo TTS API 에러', ['status' => $response->status(), 'body' => $msg]);
+
+            return response()->json(['success' => false, 'error' => $msg], $response->status());
+        }
+
+        $data = $response->json();
+
+        // 토큰 사용량 기록
+        AiTokenHelper::saveGeminiUsage($data, 'gemini-2.5-flash-preview-tts', '사운드로고-TTS');
+
+        $inlineData = $data['candidates'][0]['content']['parts'][0]['inlineData'] ?? null;
+
+        if (! $inlineData || empty($inlineData['data'])) {
+            return response()->json(['success' => false, 'error' => '음성 데이터를 받지 못했습니다.'], 500);
+        }
+
+        return response()->json([
+            'success' => true,
+            'audio_data' => $inlineData['data'],
+            'mime_type' => $inlineData['mimeType'] ?? 'audio/L16;rate=24000',
+        ]);
+    }
+}

app/Http/Controllers/RoadmapController.php

@@ -0,0 +1,242 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\Admin\AdminRoadmapPlan;
+use App\Services\Roadmap\RoadmapPlanService;
+use Illuminate\Support\Str;
+use Illuminate\View\View;
+
+class RoadmapController extends Controller
+{
+    /** @deprecated config('roadmap.docs_base')로 대체 */
+    private const DOCS_BASE = __DIR__.'/../../../../docs';
+
+    private const DOCUMENT_REGISTRY = [
+        [
+            'category' => 'vision',
+            'category_label' => '비전 & 전략',
+            'icon' => 'ri-lightbulb-line',
+            'color' => 'indigo',
+            'items' => [
+                [
+                    'slug' => 'ai-automation-vision',
+                    'title' => 'SAM AI 자동화 비전',
+                    'description' => 'SAM의 장기 비전과 AI 자동화 전략. 영업에서 출고까지 End-to-End 자동화 로드맵.',
+                    'path' => 'system/ai-automation-vision.md',
+                    'date' => '2026-03-02',
+                    'badge' => '설계 확정',
+                ],
+                [
+                    'slug' => 'scaling-roadmap',
+                    'title' => '10,000 테넌트 스케일링 로드맵',
+                    'description' => '현재 아키텍처 진단부터 5단계 스케일링 계획까지. 세계 수준 엔지니어링 시나리오.',
+                    'path' => 'system/scaling-roadmap.md',
+                    'date' => '2026-02-22',
+                    'badge' => '가상 시나리오',
+                ],
+            ],
+        ],
+        [
+            'category' => 'launch',
+            'category_label' => '프로젝트 런칭',
+            'icon' => 'ri-rocket-line',
+            'color' => 'blue',
+            'items' => [
+                [
+                    'slug' => 'project-launch-roadmap',
+                    'title' => 'SAM 프로젝트 런칭 로드맵',
+                    'description' => '전체 시스템 구성, MVP 범위, 마일스톤(MS1~MS3), 개발 완료율 현황.',
+                    'path' => 'guides/project-launch-roadmap.md',
+                    'date' => '2025-12-02',
+                    'badge' => '진행중',
+                ],
+                [
+                    'slug' => 'production-deployment-plan',
+                    'title' => '운영 환경 배포 계획서',
+                    'description' => 'MS3 정식 런칭 배포 계획. 무중단 전환, 롤백, Jenkins CI/CD 자동화.',
+                    'path' => 'plans/production-deployment-plan.md',
+                    'date' => '2026-02-22',
+                    'badge' => '계획 수립',
+                ],
+            ],
+        ],
+        [
+            'category' => 'product',
+            'category_label' => '제품 설계',
+            'icon' => 'ri-draft-line',
+            'color' => 'green',
+            'items' => [
+                [
+                    'slug' => 'erp-storyboard',
+                    'title' => 'SAM ERP 스토리보드 D1.4',
+                    'description' => '전체 ERP 메뉴 구조와 화면 설계. 대시보드, MES, HR, 전자결재, 회계, 구독 관리.',
+                    'path' => 'plans/SAM_ERP_Storyboard_D1.4.md',
+                    'date' => '2026-01-16',
+                    'badge' => 'D1.4',
+                ],
+                [
+                    'slug' => 'erp-accounting-storyboard',
+                    'title' => 'SAM ERP 회계관리 스토리보드 D1.6',
+                    'description' => '세금계산서, 계좌 입출금, OCR, 일일 보고서, 건설/생산 대시보드.',
+                    'path' => 'plans/SAM_ERP_회계관리_Storyboard_D1.6.md',
+                    'date' => '2026-02-20',
+                    'badge' => 'D1.6',
+                ],
+                [
+                    'slug' => 'integrated-master-plan',
+                    'title' => '통합 개선 마스터 플랜',
+                    'description' => '제품코드 추적성 + 검사 단위 구조 통합 개선. 7단계 Phase 로드맵.',
+                    'path' => 'plans/integrated-master-plan.md',
+                    'date' => '2026-02-27',
+                    'badge' => 'Phase 0~3 완료',
+                ],
+                [
+                    'slug' => 'ai-quotation-engine-plan',
+                    'title' => 'AI 견적서 자동생성 엔진 개발 계획',
+                    'description' => '인터뷰 내용을 AI가 분석하여 SAM 표준 견적서로 자동 변환하는 엔진. Claude API 기반.',
+                    'path' => 'plans/ai-quotation-engine-plan.md',
+                    'date' => '2026-03-02',
+                    'badge' => '기획 초안',
+                ],
+            ],
+        ],
+        [
+            'category' => 'system',
+            'category_label' => '시스템 개요',
+            'icon' => 'ri-server-line',
+            'color' => 'gray',
+            'items' => [
+                [
+                    'slug' => 'system-overview',
+                    'title' => 'SAM 시스템 개요',
+                    'description' => '프로젝트 아키텍처, 기술 스택, 멀티테넌시, 레거시 마이그레이션 현황.',
+                    'path' => 'system/overview.md',
+                    'date' => '2026-02-27',
+                    'badge' => '최신',
+                ],
+            ],
+        ],
+    ];
+
+    public function __construct(
+        private readonly RoadmapPlanService $planService
+    ) {}
+
+    private function getDocsBasePath(): string
+    {
+        $path = config('roadmap.docs_base', self::DOCS_BASE);
+
+        return realpath($path) ?: $path;
+    }
+
+    public function index(): View
+    {
+        $summary = $this->planService->getDashboardSummary();
+        $statuses = AdminRoadmapPlan::getStatuses();
+        $categories = AdminRoadmapPlan::getCategories();
+        $priorities = AdminRoadmapPlan::getPriorities();
+        $phases = AdminRoadmapPlan::getPhases();
+
+        return view('roadmap.index', compact(
+            'summary', 'statuses', 'categories', 'priorities', 'phases'
+        ));
+    }
+
+    public function plans(): View
+    {
+        $statuses = AdminRoadmapPlan::getStatuses();
+        $categories = AdminRoadmapPlan::getCategories();
+        $priorities = AdminRoadmapPlan::getPriorities();
+        $phases = AdminRoadmapPlan::getPhases();
+
+        return view('roadmap.plans.index', compact('statuses', 'categories', 'priorities', 'phases'));
+    }
+
+    public function createPlan(): View
+    {
+        $statuses = AdminRoadmapPlan::getStatuses();
+        $categories = AdminRoadmapPlan::getCategories();
+        $priorities = AdminRoadmapPlan::getPriorities();
+        $phases = AdminRoadmapPlan::getPhases();
+
+        return view('roadmap.plans.create', compact('statuses', 'categories', 'priorities', 'phases'));
+    }
+
+    public function showPlan(int $id): View
+    {
+        $plan = $this->planService->getPlanById($id, true);
+        if (! $plan) {
+            abort(404, '계획을 찾을 수 없습니다.');
+        }
+        $statuses = AdminRoadmapPlan::getStatuses();
+        $categories = AdminRoadmapPlan::getCategories();
+        $priorities = AdminRoadmapPlan::getPriorities();
+        $phases = AdminRoadmapPlan::getPhases();
+
+        return view('roadmap.plans.show', compact(
+            'plan', 'statuses', 'categories', 'priorities', 'phases'
+        ));
+    }
+
+    public function editPlan(int $id): View
+    {
+        $plan = $this->planService->getPlanById($id, true);
+        if (! $plan) {
+            abort(404, '계획을 찾을 수 없습니다.');
+        }
+        $statuses = AdminRoadmapPlan::getStatuses();
+        $categories = AdminRoadmapPlan::getCategories();
+        $priorities = AdminRoadmapPlan::getPriorities();
+        $phases = AdminRoadmapPlan::getPhases();
+
+        return view('roadmap.plans.edit', compact(
+            'plan', 'statuses', 'categories', 'priorities', 'phases'
+        ));
+    }
+
+    public function documents(): View
+    {
+        $registry = self::DOCUMENT_REGISTRY;
+
+        // 각 문서의 파일 존재 여부 확인
+        $docsBase = $this->getDocsBasePath();
+        foreach ($registry as &$group) {
+            foreach ($group['items'] as &$item) {
+                $item['exists'] = file_exists($docsBase.'/'.$item['path']);
+            }
+        }
+
+        return view('roadmap.documents.index', compact('registry'));
+    }
+
+    public function showDocument(string $slug): View
+    {
+        $document = null;
+        foreach (self::DOCUMENT_REGISTRY as $group) {
+            foreach ($group['items'] as $item) {
+                if ($item['slug'] === $slug) {
+                    $document = $item;
+                    $document['category_label'] = $group['category_label'];
+                    $document['color'] = $group['color'];
+                    break 2;
+                }
+            }
+        }
+
+        if (! $document) {
+            abort(404, '문서를 찾을 수 없습니다.');
+        }
+
+        $docsBase = $this->getDocsBasePath();
+        $filePath = $docsBase.'/'.$document['path'];
+        $content = null;
+
+        if (file_exists($filePath)) {
+            $markdown = file_get_contents($filePath);
+            $content = Str::markdown($markdown);
+        }
+
+        return view('roadmap.documents.show', compact('document', 'content'));
+    }
+}

app/Http/Controllers/Sales/BusinessCardRequestController.php

@@ -124,4 +124,26 @@ public function process(Request $request, int $id)
         return redirect()->route('sales.business-cards.manage')
             ->with('success', '처리가 완료되었습니다.');
     }
+
+    /**
+     * 처리완료 건 삭제 (관리자 전용)
+     */
+    public function destroy(Request $request, int $id)
+    {
+        if (! auth()->user()->isAdmin()) {
+            abort(403, '관리자만 삭제할 수 있습니다.');
+        }
+
+        $this->service->delete($id);
+
+        if ($request->expectsJson() || $request->header('Accept') === 'application/json') {
+            return response()->json([
+                'success' => true,
+                'message' => '삭제되었습니다.',
+            ]);
+        }
+
+        return redirect()->route('sales.business-cards.manage')
+            ->with('success', '삭제되었습니다.');
+    }
 }

app/Http/Controllers/Sales/InterviewScenarioController.php

@@ -42,6 +42,7 @@ public function storeCategory(Request $request): JsonResponse
         $validated = $request->validate([
             'name' => 'required|string|max:100',
             'description' => 'nullable|string',
+            'parent_id' => 'nullable|integer|exists:interview_categories,id',
         ]);
 
         $category = $this->service->createCategory($validated);
@@ -122,7 +123,12 @@ public function storeQuestion(Request $request): JsonResponse
         $validated = $request->validate([
             'interview_template_id' => 'required|integer|exists:interview_templates,id',
             'question_text' => 'required|string|max:500',
-            'question_type' => 'nullable|string|in:checkbox,text',
+            'question_type' => 'nullable|string|in:checkbox,text,number,select,multi_select,file_upload,formula_input,table_input,bom_tree,price_table,dimension_diagram',
+            'options' => 'nullable|array',
+            'ai_hint' => 'nullable|string',
+            'expected_format' => 'nullable|string|max:100',
+            'depends_on' => 'nullable|array',
+            'domain' => 'nullable|string|max:50',
             'is_required' => 'nullable|boolean',
         ]);
 
@@ -135,7 +141,7 @@ public function updateQuestion(Request $request, int $id): JsonResponse
     {
         $validated = $request->validate([
             'question_text' => 'required|string|max:500',
-            'question_type' => 'nullable|string|in:checkbox,text',
+            'question_type' => 'nullable|string|in:checkbox,text,number,select,multi_select,file_upload,formula_input,table_input,bom_tree,price_table,dimension_diagram',
             'is_required' => 'nullable|boolean',
         ]);
 
@@ -224,4 +230,180 @@ public function completeSession(int $id): JsonResponse
 
         return response()->json($session);
     }
+
+    // ============================================================
+    // 프로젝트 API
+    // ============================================================
+
+    public function projects(Request $request): JsonResponse
+    {
+        $filters = $request->only(['status', 'search']);
+
+        return response()->json($this->service->getProjects($filters));
+    }
+
+    public function showProject(int $id): JsonResponse
+    {
+        return response()->json($this->service->getProject($id));
+    }
+
+    public function storeProject(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'company_name' => 'required|string|max:200',
+            'company_type' => 'nullable|string|max:100',
+            'contact_person' => 'nullable|string|max:100',
+            'contact_info' => 'nullable|string|max:200',
+            'product_categories' => 'nullable|array',
+        ]);
+
+        $project = $this->service->createProject($validated);
+
+        return response()->json($project, 201);
+    }
+
+    public function updateProject(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'company_name' => 'sometimes|string|max:200',
+            'company_type' => 'nullable|string|max:100',
+            'contact_person' => 'nullable|string|max:100',
+            'contact_info' => 'nullable|string|max:200',
+            'status' => 'nullable|string|in:draft,interviewing,analyzing,code_generated,deployed',
+            'product_categories' => 'nullable|array',
+            'summary' => 'nullable|string',
+        ]);
+
+        $project = $this->service->updateProject($id, $validated);
+
+        return response()->json($project);
+    }
+
+    public function destroyProject(int $id): JsonResponse
+    {
+        $this->service->deleteProject($id);
+
+        return response()->json(['message' => '삭제되었습니다.']);
+    }
+
+    public function projectTree(int $id): JsonResponse
+    {
+        return response()->json($this->service->getProjectTree($id));
+    }
+
+    public function projectProgress(int $id): JsonResponse
+    {
+        $project = $this->service->updateProjectProgress($id);
+
+        return response()->json($project);
+    }
+
+    // ============================================================
+    // 첨부파일 API
+    // ============================================================
+
+    public function attachments(int $projectId): JsonResponse
+    {
+        return response()->json($this->service->getAttachments($projectId));
+    }
+
+    public function uploadAttachment(Request $request, int $projectId): JsonResponse
+    {
+        $request->validate([
+            'file' => 'required|file|max:51200',
+            'file_type' => 'nullable|string|in:excel_template,pdf_quote,sample_bom,price_list,photo,voice,other',
+            'description' => 'nullable|string|max:500',
+        ]);
+
+        $attachment = $this->service->uploadAttachment(
+            $projectId,
+            $request->only(['file_type', 'description']),
+            $request->file('file')
+        );
+
+        return response()->json($attachment, 201);
+    }
+
+    public function destroyAttachment(int $id): JsonResponse
+    {
+        $this->service->deleteAttachment($id);
+
+        return response()->json(['message' => '삭제되었습니다.']);
+    }
+
+    // ============================================================
+    // 지식 API
+    // ============================================================
+
+    public function knowledge(Request $request, int $projectId): JsonResponse
+    {
+        $filters = $request->only(['domain', 'is_verified', 'min_confidence']);
+
+        return response()->json($this->service->getKnowledge($projectId, $filters));
+    }
+
+    public function storeKnowledge(Request $request, int $projectId): JsonResponse
+    {
+        $validated = $request->validate([
+            'domain' => 'required|string|in:product_classification,bom_structure,dimension_formula,component_config,pricing_structure,quantity_formula,conditional_logic,quote_format',
+            'knowledge_type' => 'required|string|in:fact,rule,formula,mapping,range,table',
+            'title' => 'required|string|max:300',
+            'content' => 'required|array',
+            'source_type' => 'nullable|string|in:interview_answer,voice_recording,document,manual',
+            'source_id' => 'nullable|integer',
+            'confidence' => 'nullable|numeric|min:0|max:1',
+        ]);
+
+        $knowledge = $this->service->createKnowledge($projectId, $validated);
+
+        return response()->json($knowledge, 201);
+    }
+
+    public function updateKnowledge(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'title' => 'sometimes|string|max:300',
+            'content' => 'sometimes|array',
+            'confidence' => 'nullable|numeric|min:0|max:1',
+        ]);
+
+        $knowledge = $this->service->updateKnowledge($id, $validated);
+
+        return response()->json($knowledge);
+    }
+
+    public function verifyKnowledge(int $id): JsonResponse
+    {
+        $knowledge = $this->service->verifyKnowledge($id);
+
+        return response()->json($knowledge);
+    }
+
+    public function destroyKnowledge(int $id): JsonResponse
+    {
+        $this->service->deleteKnowledge($id);
+
+        return response()->json(['message' => '삭제되었습니다.']);
+    }
+
+    // ============================================================
+    // 구조화 답변 저장 API
+    // ============================================================
+
+    public function saveAnswer(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'session_id' => 'required|integer',
+            'question_id' => 'required|integer',
+            'is_checked' => 'nullable|boolean',
+            'answer_text' => 'nullable|string',
+            'answer_data' => 'nullable|array',
+            'attachments' => 'nullable|array',
+            'memo' => 'nullable|string',
+        ]);
+
+        $answer = $this->service->saveAnswer($validated);
+
+        return response()->json($answer);
+    }
 }

app/Http/Controllers/TenantController.php

@@ -2,6 +2,7 @@
 
 namespace App\Http\Controllers;
 
+use App\Models\Tenants\TenantSetting;
 use App\Services\TenantService;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
@@ -45,7 +46,13 @@ public function edit(int $id): View
             abort(404, '테넌트를 찾을 수 없습니다.');
         }
 
-        return view('tenants.edit', compact('tenant'));
+        $displayCompanyName = TenantSetting::withoutGlobalScopes()
+            ->where('tenant_id', $id)
+            ->where('setting_group', 'company')
+            ->where('setting_key', 'display_company_name')
+            ->first()?->setting_value ?? '';
+
+        return view('tenants.edit', compact('tenant', 'displayCompanyName'));
     }
 
     /**

app/Http/Controllers/TenantSettingController.php

@@ -14,7 +14,7 @@
 class TenantSettingController extends Controller
 {
     /**
-     * 설정 목록 (재고 설정 페이지)
+     * 설정 목록 (재고 설정 + 회사 표시명 설정)
      */
     public function index(Request $request): View|Response
     {
@@ -30,21 +30,25 @@ public function index(Request $request): View|Response
         $itemTypeLabels = $tenantId ? CommonCode::getItemTypes($tenantId) : [];
 
         // 테넌트 미선택 시 빈 설정
-        $stockSettings = collect();
+        $allSettings = collect();
         if ($tenantId) {
-            $stockSettings = TenantSetting::withoutGlobalScopes()
+            $allSettings = TenantSetting::withoutGlobalScopes()
                 ->where('tenant_id', $tenantId)
-                ->where('setting_group', 'stock')
-                ->get()
-                ->keyBy('setting_key');
+                ->get();
         }
 
-        // 설정값 (저장된 값이 없으면 빈 배열/기본값)
+        $stockSettings = $allSettings->where('setting_group', 'stock')->keyBy('setting_key');
+        $companySettings = $allSettings->where('setting_group', 'company')->keyBy('setting_key');
+
+        // 재고 설정값
         $hasSettings = $stockSettings->isNotEmpty();
         $stockItemTypes = $stockSettings->get('stock_item_types')?->setting_value ?? [];
         $defaultSafetyStock = $stockSettings->get('default_safety_stock')?->setting_value ?? 10;
         $lowStockAlert = $stockSettings->get('low_stock_alert')?->setting_value ?? true;
 
+        // 회사 표시명 설정값
+        $displayCompanyName = $companySettings->get('display_company_name')?->setting_value ?? '';
+
         return view('tenant-settings.index', [
             'tenant' => $tenant,
             'hasSettings' => $hasSettings,
@@ -52,6 +56,7 @@ public function index(Request $request): View|Response
             'stockItemTypes' => $stockItemTypes,
             'defaultSafetyStock' => $defaultSafetyStock,
             'lowStockAlert' => $lowStockAlert,
+            'displayCompanyName' => $displayCompanyName,
         ]);
     }
 
@@ -77,6 +82,7 @@ public function store(Request $request): RedirectResponse
             'stock_item_types.*' => 'string|in:'.implode(',', $validItemTypes),
             'default_safety_stock' => 'required|integer|min:0|max:9999',
             'low_stock_alert' => 'nullable|boolean',
+            'display_company_name' => 'nullable|string|max:100',
         ]);
 
         // 재고관리 품목유형 저장
@@ -121,6 +127,20 @@ public function store(Request $request): RedirectResponse
             ]
         );
 
+        // 회사 표시명 저장
+        TenantSetting::withoutGlobalScopes()->updateOrCreate(
+            [
+                'tenant_id' => $tenantId,
+                'setting_group' => 'company',
+                'setting_key' => 'display_company_name',
+            ],
+            [
+                'setting_value' => trim($validated['display_company_name'] ?? ''),
+                'description' => '문서에 인쇄되는 회사 표시명',
+                'updated_by' => $userId,
+            ]
+        );
+
         return redirect()->route('tenant-settings.index')
             ->with('success', '설정이 저장되었습니다.');
     }

app/Http/Controllers/UserController.php

@@ -3,11 +3,13 @@
 namespace App\Http\Controllers;
 
 use App\Models\Department;
+use App\Models\HR\Position;
 use App\Models\Role;
 use App\Models\Tenants\Tenant;
 use App\Services\UserService;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
+use Illuminate\Support\Facades\DB;
 use Illuminate\View\View;
 
 class UserController extends Controller
@@ -40,6 +42,10 @@ public function create(): View
         $roles = $tenantId ? Role::where('tenant_id', $tenantId)->orderBy('name')->get() : collect();
         $departments = $tenantId ? Department::where('tenant_id', $tenantId)->where('is_active', true)->orderBy('name')->get() : collect();
 
+        // 직급/직책 목록
+        $ranks = $tenantId ? Position::forTenant($tenantId)->ranks()->where('is_active', true)->ordered()->get() : collect();
+        $titles = $tenantId ? Position::forTenant($tenantId)->titles()->where('is_active', true)->ordered()->get() : collect();
+
         // 본사 테넌트 여부 확인 (본사: 이메일 인증, 그 외: 비밀번호 직접 입력)
         $isHQ = false;
         if ($tenantId) {
@@ -47,7 +53,7 @@ public function create(): View
             $isHQ = $tenant?->tenant_type === 'HQ';
         }
 
-        return view('users.create', compact('roles', 'departments', 'isHQ'));
+        return view('users.create', compact('roles', 'departments', 'isHQ', 'ranks', 'titles'));
     }
 
     /**
@@ -76,6 +82,19 @@ public function edit(int $id): View
         $userRoleIds = $tenantId ? $user->userRoles()->where('tenant_id', $tenantId)->pluck('role_id')->toArray() : [];
         $userDepartmentIds = $tenantId ? $user->departmentUsers()->where('tenant_id', $tenantId)->pluck('department_id')->toArray() : [];
 
-        return view('users.edit', compact('user', 'roles', 'departments', 'userRoleIds', 'userDepartmentIds'));
+        // 직급/직책 목록
+        $ranks = $tenantId ? Position::forTenant($tenantId)->ranks()->where('is_active', true)->ordered()->get() : collect();
+        $titles = $tenantId ? Position::forTenant($tenantId)->titles()->where('is_active', true)->ordered()->get() : collect();
+
+        // tenant_user_profiles에서 현재 position_key, job_title_key 조회
+        $profile = $tenantId
+            ? DB::table('tenant_user_profiles')
+                ->where('tenant_id', $tenantId)
+                ->where('user_id', $user->id)
+                ->first(['position_key', 'job_title_key', 'employee_status', 'department_id'])
+            : null;
+
+        return view('users.edit', compact('user', 'roles', 'departments', 'userRoleIds', 'userDepartmentIds',
+            'ranks', 'titles', 'profile'));
     }
 }

app/Http/Requests/Rd/StoreAiQuotationRequest.php

@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Requests\Rd;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreAiQuotationRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'title' => 'required|string|max:200',
+            'input_type' => 'required|in:text,voice,document',
+            'input_text' => 'required_if:input_type,text|nullable|string',
+            'ai_provider' => 'nullable|in:gemini,claude',
+            'quote_mode' => 'nullable|in:module,manufacture',
+            'product_category' => 'nullable|in:SCREEN,STEEL',
+            'client_company' => 'nullable|string|max:200',
+            'client_contact' => 'nullable|string|max:100',
+            'client_phone' => 'nullable|string|max:50',
+            'client_email' => 'nullable|email|max:200',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'title.required' => '견적 제목을 입력하세요.',
+            'title.max' => '제목은 200자 이내로 입력하세요.',
+            'input_type.required' => '입력 유형을 선택하세요.',
+            'input_text.required_if' => '인터뷰 내용을 입력하세요.',
+        ];
+    }
+}

app/Http/Requests/Roadmap/StoreMilestoneRequest.php

@@ -0,0 +1,46 @@
+<?php
+
+namespace App\Http\Requests\Roadmap;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreMilestoneRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'plan_id' => 'required|integer|exists:admin_roadmap_plans,id',
+            'title' => 'required|string|max:255',
+            'description' => 'nullable|string|max:2000',
+            'due_date' => 'nullable|date',
+            'assignee_id' => 'nullable|integer|exists:users,id',
+            'sort_order' => 'nullable|integer',
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'plan_id' => '계획',
+            'title' => '마일스톤 제목',
+            'description' => '설명',
+            'due_date' => '예정일',
+            'assignee_id' => '담당자',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'plan_id.required' => '계획을 선택해주세요.',
+            'plan_id.exists' => '유효하지 않은 계획입니다.',
+            'title.required' => '마일스톤 제목은 필수입니다.',
+            'title.max' => '마일스톤 제목은 최대 255자까지 입력 가능합니다.',
+        ];
+    }
+}

app/Http/Requests/Roadmap/StorePlanRequest.php

@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Http\Requests\Roadmap;
+
+use App\Models\Admin\AdminRoadmapPlan;
+use Illuminate\Foundation\Http\FormRequest;
+
+class StorePlanRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'title' => 'required|string|max:200',
+            'description' => 'nullable|string|max:2000',
+            'content' => 'nullable|string',
+            'category' => 'nullable|in:'.implode(',', array_keys(AdminRoadmapPlan::getCategories())),
+            'status' => 'nullable|in:'.implode(',', array_keys(AdminRoadmapPlan::getStatuses())),
+            'priority' => 'nullable|in:'.implode(',', array_keys(AdminRoadmapPlan::getPriorities())),
+            'phase' => 'nullable|in:'.implode(',', array_keys(AdminRoadmapPlan::getPhases())),
+            'start_date' => 'nullable|date',
+            'end_date' => 'nullable|date|after_or_equal:start_date',
+            'progress' => 'nullable|integer|min:0|max:100',
+            'color' => 'nullable|string|max:7',
+            'sort_order' => 'nullable|integer',
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'title' => '계획 제목',
+            'description' => '설명',
+            'content' => '상세 내용',
+            'category' => '카테고리',
+            'status' => '상태',
+            'priority' => '우선순위',
+            'phase' => 'Phase',
+            'start_date' => '시작일',
+            'end_date' => '종료일',
+            'progress' => '진행률',
+            'color' => '색상',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'title.required' => '계획 제목은 필수입니다.',
+            'title.max' => '계획 제목은 최대 200자까지 입력 가능합니다.',
+            'end_date.after_or_equal' => '종료일은 시작일 이후여야 합니다.',
+            'progress.min' => '진행률은 0 이상이어야 합니다.',
+            'progress.max' => '진행률은 100 이하여야 합니다.',
+        ];
+    }
+
+    protected function prepareForValidation(): void
+    {
+        if (! $this->has('status')) {
+            $this->merge(['status' => AdminRoadmapPlan::STATUS_PLANNED]);
+        }
+        if (! $this->has('category')) {
+            $this->merge(['category' => AdminRoadmapPlan::CATEGORY_GENERAL]);
+        }
+        if (! $this->has('priority')) {
+            $this->merge(['priority' => AdminRoadmapPlan::PRIORITY_MEDIUM]);
+        }
+        if (! $this->has('phase')) {
+            $this->merge(['phase' => AdminRoadmapPlan::PHASE_1]);
+        }
+    }
+}

app/Http/Requests/Roadmap/UpdateMilestoneRequest.php

@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Http\Requests\Roadmap;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateMilestoneRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'title' => 'required|string|max:255',
+            'description' => 'nullable|string|max:2000',
+            'due_date' => 'nullable|date',
+            'assignee_id' => 'nullable|integer|exists:users,id',
+            'sort_order' => 'nullable|integer',
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'title' => '마일스톤 제목',
+            'description' => '설명',
+            'due_date' => '예정일',
+            'assignee_id' => '담당자',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'title.required' => '마일스톤 제목은 필수입니다.',
+            'title.max' => '마일스톤 제목은 최대 255자까지 입력 가능합니다.',
+        ];
+    }
+}

app/Http/Requests/Roadmap/UpdatePlanRequest.php

@@ -0,0 +1,60 @@
+<?php
+
+namespace App\Http\Requests\Roadmap;
+
+use App\Models\Admin\AdminRoadmapPlan;
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdatePlanRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'title' => 'required|string|max:200',
+            'description' => 'nullable|string|max:2000',
+            'content' => 'nullable|string',
+            'category' => 'nullable|in:'.implode(',', array_keys(AdminRoadmapPlan::getCategories())),
+            'status' => 'nullable|in:'.implode(',', array_keys(AdminRoadmapPlan::getStatuses())),
+            'priority' => 'nullable|in:'.implode(',', array_keys(AdminRoadmapPlan::getPriorities())),
+            'phase' => 'nullable|in:'.implode(',', array_keys(AdminRoadmapPlan::getPhases())),
+            'start_date' => 'nullable|date',
+            'end_date' => 'nullable|date|after_or_equal:start_date',
+            'progress' => 'nullable|integer|min:0|max:100',
+            'color' => 'nullable|string|max:7',
+            'sort_order' => 'nullable|integer',
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'title' => '계획 제목',
+            'description' => '설명',
+            'content' => '상세 내용',
+            'category' => '카테고리',
+            'status' => '상태',
+            'priority' => '우선순위',
+            'phase' => 'Phase',
+            'start_date' => '시작일',
+            'end_date' => '종료일',
+            'progress' => '진행률',
+            'color' => '색상',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'title.required' => '계획 제목은 필수입니다.',
+            'title.max' => '계획 제목은 최대 200자까지 입력 가능합니다.',
+            'end_date.after_or_equal' => '종료일은 시작일 이후여야 합니다.',
+            'progress.min' => '진행률은 0 이상이어야 합니다.',
+            'progress.max' => '진행률은 100 이하여야 합니다.',
+        ];
+    }
+}

app/Http/Requests/StoreEquipmentInspectionRequest.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentInspectionRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|exists:equipments,id',
+            'template_item_id' => 'required|exists:equipment_inspection_templates,id',
+            'check_date' => 'required|date',
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'equipment_id' => '설비',
+            'template_item_id' => '점검항목',
+            'check_date' => '점검일',
+        ];
+    }
+}

app/Http/Requests/StoreEquipmentRepairRequest.php

@@ -0,0 +1,48 @@
+<?php
+
+namespace App\Http\Requests;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentRepairRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|exists:equipments,id',
+            'repair_date' => 'required|date',
+            'repair_type' => 'required|in:internal,external',
+            'repair_hours' => 'nullable|numeric|min:0',
+            'description' => 'nullable|string',
+            'cost' => 'nullable|numeric|min:0',
+            'vendor' => 'nullable|string|max:100',
+            'repaired_by' => 'nullable|exists:users,id',
+            'memo' => 'nullable|string',
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'equipment_id' => '설비',
+            'repair_date' => '수리일',
+            'repair_type' => '보전구분',
+            'repair_hours' => '수리시간',
+            'cost' => '수리비용',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'equipment_id.required' => '설비를 선택해주세요.',
+            'repair_date.required' => '수리일은 필수입니다.',
+            'repair_type.required' => '보전구분을 선택해주세요.',
+        ];
+    }
+}

app/Http/Requests/StoreEquipmentRequest.php

@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Http\Requests;
+
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class StoreEquipmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        return [
+            'equipment_code' => [
+                'required', 'string', 'max:20',
+                Rule::unique('equipments', 'equipment_code')
+                    ->where('tenant_id', $tenantId),
+            ],
+            'name' => 'required|string|max:100',
+            'equipment_type' => 'nullable|string|max:50',
+            'specification' => 'nullable|string|max:255',
+            'manufacturer' => 'nullable|string|max:100',
+            'model_name' => 'nullable|string|max:100',
+            'serial_no' => 'nullable|string|max:100',
+            'location' => 'nullable|string|max:100',
+            'production_line' => 'nullable|string|max:50',
+            'purchase_date' => 'nullable|date',
+            'install_date' => 'nullable|date',
+            'purchase_price' => 'nullable|numeric|min:0',
+            'useful_life' => 'nullable|integer|min:0',
+            'status' => 'nullable|in:active,idle,disposed',
+            'disposed_date' => 'nullable|date',
+            'manager_id' => 'nullable|exists:users,id',
+            'sub_manager_id' => 'nullable|exists:users,id',
+            'photo_path' => 'nullable|string|max:500',
+            'memo' => 'nullable|string',
+            'is_active' => 'nullable|boolean',
+            'sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'equipment_code' => '설비코드',
+            'name' => '설비명',
+            'equipment_type' => '설비유형',
+            'manufacturer' => '제조사',
+            'purchase_date' => '구입일',
+            'install_date' => '설치일',
+            'purchase_price' => '구입가격',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'equipment_code.required' => '설비코드는 필수입니다.',
+            'equipment_code.unique' => '이미 존재하는 설비코드입니다.',
+            'name.required' => '설비명은 필수입니다.',
+        ];
+    }
+}

app/Http/Requests/StoreUserRequest.php

@@ -63,6 +63,8 @@ public function rules(): array
             'role_ids.*' => 'integer|exists:roles,id',
             'department_ids' => 'nullable|array',
             'department_ids.*' => 'integer|exists:departments,id',
+            'position_key' => 'nullable|string|max:64',
+            'job_title_key' => 'nullable|string|max:64',
         ];
 
         // 비본사 테넌트: 비밀번호 직접 입력 필수

app/Http/Requests/UpdateEquipmentRequest.php

@@ -0,0 +1,57 @@
+<?php
+
+namespace App\Http\Requests;
+
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class UpdateEquipmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $id = $this->route('id');
+
+        return [
+            'equipment_code' => [
+                'required', 'string', 'max:20',
+                Rule::unique('equipments', 'equipment_code')
+                    ->where('tenant_id', $tenantId)
+                    ->ignore($id),
+            ],
+            'name' => 'required|string|max:100',
+            'equipment_type' => 'nullable|string|max:50',
+            'specification' => 'nullable|string|max:255',
+            'manufacturer' => 'nullable|string|max:100',
+            'model_name' => 'nullable|string|max:100',
+            'serial_no' => 'nullable|string|max:100',
+            'location' => 'nullable|string|max:100',
+            'production_line' => 'nullable|string|max:50',
+            'purchase_date' => 'nullable|date',
+            'install_date' => 'nullable|date',
+            'purchase_price' => 'nullable|numeric|min:0',
+            'useful_life' => 'nullable|integer|min:0',
+            'status' => 'nullable|in:active,idle,disposed',
+            'disposed_date' => 'nullable|date',
+            'manager_id' => 'nullable|exists:users,id',
+            'sub_manager_id' => 'nullable|exists:users,id',
+            'photo_path' => 'nullable|string|max:500',
+            'memo' => 'nullable|string',
+            'is_active' => 'nullable|boolean',
+            'sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'equipment_code' => '설비코드',
+            'name' => '설비명',
+        ];
+    }
+}

app/Http/Requests/UpdateUserRequest.php

@@ -68,6 +68,10 @@ public function rules(): array
             'role_ids.*' => 'integer|exists:roles,id',
             'department_ids' => 'nullable|array',
             'department_ids.*' => 'integer|exists:departments,id',
+            'position_key' => 'nullable|string|max:64',
+            'job_title_key' => 'nullable|string|max:64',
+            'employee_status' => 'nullable|in:active,leave,resigned',
+            'department_id' => 'nullable|integer|exists:departments,id',
         ];
     }
 

app/Models/Admin/AdminRoadmapMilestone.php

@@ -0,0 +1,102 @@
+<?php
+
+namespace App\Models\Admin;
+
+use App\Models\User;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class AdminRoadmapMilestone extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'admin_roadmap_milestones';
+
+    protected $fillable = [
+        'plan_id',
+        'title',
+        'description',
+        'status',
+        'due_date',
+        'completed_at',
+        'assignee_id',
+        'sort_order',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'plan_id' => 'integer',
+        'due_date' => 'date',
+        'completed_at' => 'datetime',
+        'assignee_id' => 'integer',
+        'sort_order' => 'integer',
+        'created_by' => 'integer',
+        'updated_by' => 'integer',
+        'deleted_by' => 'integer',
+    ];
+
+    public const STATUS_PENDING = 'pending';
+
+    public const STATUS_COMPLETED = 'completed';
+
+    public static function getStatuses(): array
+    {
+        return [
+            self::STATUS_PENDING => '진행중',
+            self::STATUS_COMPLETED => '완료',
+        ];
+    }
+
+    public function plan(): BelongsTo
+    {
+        return $this->belongsTo(AdminRoadmapPlan::class, 'plan_id');
+    }
+
+    public function assignee(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'assignee_id');
+    }
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return self::getStatuses()[$this->status] ?? $this->status;
+    }
+
+    public function getIsCompletedAttribute(): bool
+    {
+        return $this->status === self::STATUS_COMPLETED;
+    }
+
+    public function getDdayAttribute(): ?int
+    {
+        if (! $this->due_date) {
+            return null;
+        }
+
+        return now()->startOfDay()->diffInDays($this->due_date, false);
+    }
+
+    public function getDueStatusAttribute(): ?string
+    {
+        if (! $this->due_date || $this->status === self::STATUS_COMPLETED) {
+            return null;
+        }
+        $dday = $this->dday;
+        if ($dday < 0) {
+            return 'overdue';
+        }
+        if ($dday <= 7) {
+            return 'due_soon';
+        }
+
+        return 'normal';
+    }
+}

app/Models/Admin/AdminRoadmapPlan.php

@@ -0,0 +1,231 @@
+<?php
+
+namespace App\Models\Admin;
+
+use App\Models\User;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class AdminRoadmapPlan extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'admin_roadmap_plans';
+
+    protected $fillable = [
+        'title',
+        'description',
+        'content',
+        'category',
+        'status',
+        'priority',
+        'phase',
+        'start_date',
+        'end_date',
+        'progress',
+        'color',
+        'sort_order',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'start_date' => 'date',
+        'end_date' => 'date',
+        'progress' => 'integer',
+        'sort_order' => 'integer',
+        'created_by' => 'integer',
+        'updated_by' => 'integer',
+        'deleted_by' => 'integer',
+    ];
+
+    // 상태
+    public const STATUS_PLANNED = 'planned';
+
+    public const STATUS_IN_PROGRESS = 'in_progress';
+
+    public const STATUS_COMPLETED = 'completed';
+
+    public const STATUS_DELAYED = 'delayed';
+
+    public const STATUS_CANCELLED = 'cancelled';
+
+    // 카테고리
+    public const CATEGORY_GENERAL = 'general';
+
+    public const CATEGORY_PRODUCT = 'product';
+
+    public const CATEGORY_INFRASTRUCTURE = 'infrastructure';
+
+    public const CATEGORY_BUSINESS = 'business';
+
+    public const CATEGORY_HR = 'hr';
+
+    // 우선순위
+    public const PRIORITY_LOW = 'low';
+
+    public const PRIORITY_MEDIUM = 'medium';
+
+    public const PRIORITY_HIGH = 'high';
+
+    public const PRIORITY_CRITICAL = 'critical';
+
+    // Phase
+    public const PHASE_1 = 'phase_1';
+
+    public const PHASE_2 = 'phase_2';
+
+    public const PHASE_3 = 'phase_3';
+
+    public const PHASE_4 = 'phase_4';
+
+    public static function getStatuses(): array
+    {
+        return [
+            self::STATUS_PLANNED => '계획',
+            self::STATUS_IN_PROGRESS => '진행중',
+            self::STATUS_COMPLETED => '완료',
+            self::STATUS_DELAYED => '지연',
+            self::STATUS_CANCELLED => '취소',
+        ];
+    }
+
+    public static function getCategories(): array
+    {
+        return [
+            self::CATEGORY_GENERAL => '일반',
+            self::CATEGORY_PRODUCT => '제품',
+            self::CATEGORY_INFRASTRUCTURE => '인프라',
+            self::CATEGORY_BUSINESS => '사업',
+            self::CATEGORY_HR => '인사',
+        ];
+    }
+
+    public static function getPriorities(): array
+    {
+        return [
+            self::PRIORITY_LOW => '낮음',
+            self::PRIORITY_MEDIUM => '보통',
+            self::PRIORITY_HIGH => '높음',
+            self::PRIORITY_CRITICAL => '긴급',
+        ];
+    }
+
+    public static function getPhases(): array
+    {
+        return [
+            self::PHASE_1 => 'Phase 1 — 코어 실증',
+            self::PHASE_2 => 'Phase 2 — 3~5사 확장',
+            self::PHASE_3 => 'Phase 3 — SaaS 전환',
+            self::PHASE_4 => 'Phase 4 — 스케일업',
+        ];
+    }
+
+    public function scopeStatus($query, string $status)
+    {
+        return $query->where('status', $status);
+    }
+
+    public function scopeCategory($query, string $category)
+    {
+        return $query->where('category', $category);
+    }
+
+    public function scopePhase($query, string $phase)
+    {
+        return $query->where('phase', $phase);
+    }
+
+    public function milestones(): HasMany
+    {
+        return $this->hasMany(AdminRoadmapMilestone::class, 'plan_id');
+    }
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    public function updater(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'updated_by');
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return self::getStatuses()[$this->status] ?? $this->status;
+    }
+
+    public function getStatusColorAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_PLANNED => 'bg-gray-100 text-gray-800',
+            self::STATUS_IN_PROGRESS => 'bg-blue-100 text-blue-800',
+            self::STATUS_COMPLETED => 'bg-green-100 text-green-800',
+            self::STATUS_DELAYED => 'bg-red-100 text-red-800',
+            self::STATUS_CANCELLED => 'bg-yellow-100 text-yellow-800',
+            default => 'bg-gray-100 text-gray-800',
+        };
+    }
+
+    public function getCategoryLabelAttribute(): string
+    {
+        return self::getCategories()[$this->category] ?? $this->category;
+    }
+
+    public function getPriorityLabelAttribute(): string
+    {
+        return self::getPriorities()[$this->priority] ?? $this->priority;
+    }
+
+    public function getPriorityColorAttribute(): string
+    {
+        return match ($this->priority) {
+            self::PRIORITY_LOW => 'bg-gray-100 text-gray-600',
+            self::PRIORITY_MEDIUM => 'bg-blue-100 text-blue-700',
+            self::PRIORITY_HIGH => 'bg-orange-100 text-orange-700',
+            self::PRIORITY_CRITICAL => 'bg-red-100 text-red-700',
+            default => 'bg-gray-100 text-gray-600',
+        };
+    }
+
+    public function getPhaseLabelAttribute(): string
+    {
+        return self::getPhases()[$this->phase] ?? $this->phase;
+    }
+
+    public function getCalculatedProgressAttribute(): int
+    {
+        $total = $this->milestones()->count();
+        if ($total === 0) {
+            return $this->progress;
+        }
+        $completed = $this->milestones()->where('status', AdminRoadmapMilestone::STATUS_COMPLETED)->count();
+
+        return (int) round(($completed / $total) * 100);
+    }
+
+    public function getMilestoneStatsAttribute(): array
+    {
+        return [
+            'total' => $this->milestones()->count(),
+            'pending' => $this->milestones()->where('status', AdminRoadmapMilestone::STATUS_PENDING)->count(),
+            'completed' => $this->milestones()->where('status', AdminRoadmapMilestone::STATUS_COMPLETED)->count(),
+        ];
+    }
+
+    public function getPeriodAttribute(): string
+    {
+        if ($this->start_date && $this->end_date) {
+            return $this->start_date->format('Y.m').' ~ '.$this->end_date->format('Y.m');
+        }
+        if ($this->start_date) {
+            return $this->start_date->format('Y.m').' ~';
+        }
+
+        return '-';
+    }
+}

app/Models/Approvals/Approval.php

@@ -0,0 +1,300 @@
+<?php
+
+namespace App\Models\Approvals;
+
+use App\Models\User;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Approval extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'approvals';
+
+    protected $casts = [
+        'content' => 'array',
+        'attachments' => 'array',
+        'drafted_at' => 'datetime',
+        'completed_at' => 'datetime',
+        'drafter_read_at' => 'datetime',
+        'current_step' => 'integer',
+        'resubmit_count' => 'integer',
+        'rejection_history' => 'array',
+        'is_urgent' => 'boolean',
+    ];
+
+    protected $fillable = [
+        'tenant_id',
+        'document_number',
+        'form_id',
+        'line_id',
+        'title',
+        'content',
+        'body',
+        'status',
+        'is_urgent',
+        'drafter_id',
+        'department_id',
+        'drafted_at',
+        'completed_at',
+        'drafter_read_at',
+        'current_step',
+        'resubmit_count',
+        'rejection_history',
+        'attachments',
+        'recall_reason',
+        'parent_doc_id',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $attributes = [
+        'status' => 'draft',
+        'current_step' => 0,
+        'resubmit_count' => 0,
+        'is_urgent' => false,
+    ];
+
+    // =========================================================================
+    // 상태 상수
+    // =========================================================================
+
+    public const STATUS_DRAFT = 'draft';
+
+    public const STATUS_PENDING = 'pending';
+
+    public const STATUS_APPROVED = 'approved';
+
+    public const STATUS_REJECTED = 'rejected';
+
+    public const STATUS_CANCELLED = 'cancelled';
+
+    public const STATUS_ON_HOLD = 'on_hold';
+
+    public const STATUSES = [
+        self::STATUS_DRAFT,
+        self::STATUS_PENDING,
+        self::STATUS_APPROVED,
+        self::STATUS_REJECTED,
+        self::STATUS_CANCELLED,
+        self::STATUS_ON_HOLD,
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function form(): BelongsTo
+    {
+        return $this->belongsTo(ApprovalForm::class, 'form_id');
+    }
+
+    public function line(): BelongsTo
+    {
+        return $this->belongsTo(ApprovalLine::class, 'line_id');
+    }
+
+    public function drafter(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'drafter_id');
+    }
+
+    public function steps(): HasMany
+    {
+        return $this->hasMany(ApprovalStep::class, 'approval_id')->orderBy('step_order');
+    }
+
+    public function approverSteps(): HasMany
+    {
+        return $this->hasMany(ApprovalStep::class, 'approval_id')
+            ->whereIn('step_type', [ApprovalLine::STEP_TYPE_APPROVAL, ApprovalLine::STEP_TYPE_AGREEMENT])
+            ->orderBy('step_order');
+    }
+
+    public function referenceSteps(): HasMany
+    {
+        return $this->hasMany(ApprovalStep::class, 'approval_id')
+            ->where('step_type', ApprovalLine::STEP_TYPE_REFERENCE)
+            ->orderBy('step_order');
+    }
+
+    public function parentDocument(): BelongsTo
+    {
+        return $this->belongsTo(self::class, 'parent_doc_id');
+    }
+
+    public function childDocuments(): HasMany
+    {
+        return $this->hasMany(self::class, 'parent_doc_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeWithStatus($query, string $status)
+    {
+        return $query->where('status', $status);
+    }
+
+    public function scopeDraft($query)
+    {
+        return $query->where('status', self::STATUS_DRAFT);
+    }
+
+    public function scopePending($query)
+    {
+        return $query->where('status', self::STATUS_PENDING);
+    }
+
+    public function scopeApproved($query)
+    {
+        return $query->where('status', self::STATUS_APPROVED);
+    }
+
+    public function scopeRejected($query)
+    {
+        return $query->where('status', self::STATUS_REJECTED);
+    }
+
+    public function scopeOnHold($query)
+    {
+        return $query->where('status', self::STATUS_ON_HOLD);
+    }
+
+    public function scopeCompleted($query)
+    {
+        return $query->whereIn('status', [self::STATUS_APPROVED, self::STATUS_REJECTED, self::STATUS_CANCELLED]);
+    }
+
+    public function scopeByDrafter($query, int $userId)
+    {
+        return $query->where('drafter_id', $userId);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public function isEditable(): bool
+    {
+        return in_array($this->status, [self::STATUS_DRAFT, self::STATUS_REJECTED]);
+    }
+
+    public function isSubmittable(): bool
+    {
+        return in_array($this->status, [self::STATUS_DRAFT, self::STATUS_REJECTED]);
+    }
+
+    public function isActionable(): bool
+    {
+        return $this->status === self::STATUS_PENDING;
+    }
+
+    public function isHoldable(): bool
+    {
+        return $this->status === self::STATUS_PENDING;
+    }
+
+    public function isHoldReleasable(): bool
+    {
+        return $this->status === self::STATUS_ON_HOLD;
+    }
+
+    public function isCancellable(): bool
+    {
+        return in_array($this->status, [self::STATUS_PENDING, self::STATUS_ON_HOLD]);
+    }
+
+    public function isCopyable(): bool
+    {
+        return in_array($this->status, [self::STATUS_APPROVED, self::STATUS_REJECTED, self::STATUS_CANCELLED]);
+    }
+
+    public function isDeletable(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    public function isDeletableBy(?User $user = null): bool
+    {
+        if (! $user) {
+            return $this->isDeletable();
+        }
+
+        if ($user->isAdmin()) {
+            return true;
+        }
+
+        return $this->status === self::STATUS_DRAFT
+            && $this->drafter_id === $user->id;
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_DRAFT => '임시저장',
+            self::STATUS_PENDING => '진행',
+            self::STATUS_APPROVED => '완료',
+            self::STATUS_REJECTED => '반려',
+            self::STATUS_CANCELLED => '회수',
+            self::STATUS_ON_HOLD => '보류',
+            default => $this->status,
+        };
+    }
+
+    public function getStatusColorAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_DRAFT => 'gray',
+            self::STATUS_PENDING => 'blue',
+            self::STATUS_APPROVED => 'green',
+            self::STATUS_REJECTED => 'red',
+            self::STATUS_CANCELLED => 'yellow',
+            self::STATUS_ON_HOLD => 'amber',
+            default => 'gray',
+        };
+    }
+
+    public function getCurrentApproverStep(): ?ApprovalStep
+    {
+        return $this->steps()
+            ->whereIn('step_type', [ApprovalLine::STEP_TYPE_APPROVAL, ApprovalLine::STEP_TYPE_AGREEMENT])
+            ->where('status', ApprovalStep::STATUS_PENDING)
+            ->orderBy('step_order')
+            ->first();
+    }
+
+    public function isCurrentApprover(int $userId): bool
+    {
+        $currentStep = $this->getCurrentApproverStep();
+
+        return $currentStep && $currentStep->approver_id === $userId;
+    }
+
+    public function isReferee(int $userId): bool
+    {
+        return $this->referenceSteps()
+            ->where('approver_id', $userId)
+            ->exists();
+    }
+
+    public function getProgressAttribute(): array
+    {
+        $totalSteps = $this->approverSteps()->count();
+        $completedSteps = $this->approverSteps()
+            ->whereIn('status', [ApprovalStep::STATUS_APPROVED, ApprovalStep::STATUS_REJECTED])
+            ->count();
+
+        return [
+            'total' => $totalSteps,
+            'completed' => $completedSteps,
+            'percentage' => $totalSteps > 0 ? round(($completedSteps / $totalSteps) * 100) : 0,
+        ];
+    }
+}

app/Models/Approvals/ApprovalDelegation.php

@@ -0,0 +1,74 @@
+<?php
+
+namespace App\Models\Approvals;
+
+use App\Models\User;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ApprovalDelegation extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'approval_delegations';
+
+    protected $casts = [
+        'form_ids' => 'array',
+        'start_date' => 'date',
+        'end_date' => 'date',
+        'notify_delegator' => 'boolean',
+        'is_active' => 'boolean',
+    ];
+
+    protected $fillable = [
+        'tenant_id',
+        'delegator_id',
+        'delegate_id',
+        'start_date',
+        'end_date',
+        'form_ids',
+        'notify_delegator',
+        'is_active',
+        'reason',
+        'created_by',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function delegator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'delegator_id');
+    }
+
+    public function delegate(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'delegate_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeForDelegator($query, int $userId)
+    {
+        return $query->where('delegator_id', $userId);
+    }
+
+    public function scopeCurrentlyActive($query)
+    {
+        $today = now()->toDateString();
+
+        return $query->active()
+            ->where('start_date', '<=', $today)
+            ->where('end_date', '>=', $today);
+    }
+}

app/Models/Approvals/ApprovalForm.php

@@ -0,0 +1,93 @@
+<?php
+
+namespace App\Models\Approvals;
+
+use App\Models\User;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ApprovalForm extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'approval_forms';
+
+    protected $casts = [
+        'template' => 'array',
+        'is_active' => 'boolean',
+    ];
+
+    protected $fillable = [
+        'tenant_id',
+        'name',
+        'code',
+        'category',
+        'template',
+        'body_template',
+        'is_active',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    // =========================================================================
+    // 카테고리 상수
+    // =========================================================================
+
+    public const CATEGORY_REQUEST = 'request';
+
+    public const CATEGORY_EXPENSE = 'expense';
+
+    public const CATEGORY_EXPENSE_ESTIMATE = 'expense_estimate';
+
+    public const CATEGORIES = [
+        self::CATEGORY_REQUEST,
+        self::CATEGORY_EXPENSE,
+        self::CATEGORY_EXPENSE_ESTIMATE,
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function approvals(): HasMany
+    {
+        return $this->hasMany(Approval::class, 'form_id');
+    }
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeCategory($query, string $category)
+    {
+        return $query->where('category', $category);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public function getCategoryLabelAttribute(): string
+    {
+        return match ($this->category) {
+            self::CATEGORY_REQUEST => '품의서',
+            self::CATEGORY_EXPENSE => '지출결의서',
+            self::CATEGORY_EXPENSE_ESTIMATE => '지출 예상 내역서',
+            default => $this->category ?? '',
+        };
+    }
+}

app/Models/Approvals/ApprovalLine.php

@@ -0,0 +1,83 @@
+<?php
+
+namespace App\Models\Approvals;
+
+use App\Models\User;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ApprovalLine extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'approval_lines';
+
+    protected $casts = [
+        'steps' => 'array',
+        'is_default' => 'boolean',
+    ];
+
+    protected $fillable = [
+        'tenant_id',
+        'name',
+        'steps',
+        'is_default',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    // =========================================================================
+    // 단계 유형 상수
+    // =========================================================================
+
+    public const STEP_TYPE_APPROVAL = 'approval';
+
+    public const STEP_TYPE_AGREEMENT = 'agreement';
+
+    public const STEP_TYPE_REFERENCE = 'reference';
+
+    public const STEP_TYPES = [
+        self::STEP_TYPE_APPROVAL,
+        self::STEP_TYPE_AGREEMENT,
+        self::STEP_TYPE_REFERENCE,
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeDefault($query)
+    {
+        return $query->where('is_default', true);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public function getStepCountAttribute(): int
+    {
+        return count($this->steps ?? []);
+    }
+
+    public function getApproverIdsAttribute(): array
+    {
+        return collect($this->steps ?? [])
+            ->pluck('user_id')
+            ->filter()
+            ->values()
+            ->toArray();
+    }
+}

app/Models/Approvals/ApprovalStep.php

@@ -0,0 +1,150 @@
+<?php
+
+namespace App\Models\Approvals;
+
+use App\Models\User;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class ApprovalStep extends Model
+{
+    protected $table = 'approval_steps';
+
+    protected $casts = [
+        'step_order' => 'integer',
+        'parallel_group' => 'integer',
+        'acted_at' => 'datetime',
+        'is_read' => 'boolean',
+        'read_at' => 'datetime',
+    ];
+
+    protected $fillable = [
+        'approval_id',
+        'step_order',
+        'step_type',
+        'parallel_group',
+        'approver_id',
+        'acted_by',
+        'approver_name',
+        'approver_department',
+        'approver_position',
+        'status',
+        'approval_type',
+        'comment',
+        'acted_at',
+        'is_read',
+        'read_at',
+    ];
+
+    protected $attributes = [
+        'status' => 'pending',
+        'is_read' => false,
+    ];
+
+    // =========================================================================
+    // 상태 상수
+    // =========================================================================
+
+    public const STATUS_PENDING = 'pending';
+
+    public const STATUS_APPROVED = 'approved';
+
+    public const STATUS_REJECTED = 'rejected';
+
+    public const STATUS_SKIPPED = 'skipped';
+
+    public const STATUS_ON_HOLD = 'on_hold';
+
+    public const STATUSES = [
+        self::STATUS_PENDING,
+        self::STATUS_APPROVED,
+        self::STATUS_REJECTED,
+        self::STATUS_SKIPPED,
+        self::STATUS_ON_HOLD,
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function approval(): BelongsTo
+    {
+        return $this->belongsTo(Approval::class, 'approval_id');
+    }
+
+    public function approver(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'approver_id');
+    }
+
+    public function actedBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'acted_by');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopePending($query)
+    {
+        return $query->where('status', self::STATUS_PENDING);
+    }
+
+    public function scopeApproved($query)
+    {
+        return $query->where('status', self::STATUS_APPROVED);
+    }
+
+    public function scopeByApprover($query, int $userId)
+    {
+        return $query->where('approver_id', $userId);
+    }
+
+    public function scopeApprovalOnly($query)
+    {
+        return $query->whereIn('step_type', [ApprovalLine::STEP_TYPE_APPROVAL, ApprovalLine::STEP_TYPE_AGREEMENT]);
+    }
+
+    public function scopeReferenceOnly($query)
+    {
+        return $query->where('step_type', ApprovalLine::STEP_TYPE_REFERENCE);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public function isActionable(): bool
+    {
+        return $this->status === self::STATUS_PENDING
+            && in_array($this->step_type, [ApprovalLine::STEP_TYPE_APPROVAL, ApprovalLine::STEP_TYPE_AGREEMENT]);
+    }
+
+    public function isReference(): bool
+    {
+        return $this->step_type === ApprovalLine::STEP_TYPE_REFERENCE;
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_PENDING => '대기',
+            self::STATUS_APPROVED => '승인',
+            self::STATUS_REJECTED => '반려',
+            self::STATUS_SKIPPED => '건너뜀',
+            self::STATUS_ON_HOLD => '보류',
+            default => $this->status,
+        };
+    }
+
+    public function getStepTypeLabelAttribute(): string
+    {
+        return match ($this->step_type) {
+            ApprovalLine::STEP_TYPE_APPROVAL => '결재',
+            ApprovalLine::STEP_TYPE_AGREEMENT => '합의',
+            ApprovalLine::STEP_TYPE_REFERENCE => '참조',
+            default => $this->step_type,
+        };
+    }
+}

app/Models/Barobill/BankTransaction.php

@@ -49,19 +49,40 @@ public function tenant(): BelongsTo
         return $this->belongsTo(Tenant::class);
     }
 
+    /**
+     * 적요(summary)에서 상대계좌예금주명(cast/remark2) 중복 제거
+     * 바로빌 API 응답에서 TransRemark1에 TransRemark2가 포함되는 경우 정리
+     */
+    public static function cleanSummary(string $summary, string $remark): string
+    {
+        if (empty($remark) || empty($summary) || ! str_contains($summary, $remark)) {
+            return $summary;
+        }
+
+        $result = rtrim($summary);
+
+        while (str_ends_with($result, $remark) && strlen($result) > strlen($remark)) {
+            $result = rtrim(substr($result, 0, -strlen($remark)));
+        }
+
+        return $result;
+    }
+
     /**
      * 거래 고유 키 생성 (매칭용)
      * 숫자는 정수로 변환하여 형식 통일
      */
     public function getUniqueKeyAttribute(): string
     {
+        $cleanSummary = self::cleanSummary($this->summary ?? '', $this->cast ?? '');
+
         return implode('|', [
             $this->bank_account_num,
             $this->trans_dt,
             (int) $this->deposit,
             (int) $this->withdraw,
             (int) $this->balance,
-            $this->summary ?? '',
+            $cleanSummary,
         ]);
     }