sam-manage/app/Http/Controllers/Api/Admin/HR/BusinessIncomePaymentController.php

<?php

namespace App\Http\Controllers\Api\Admin\HR;

use App\Http\Controllers\Controller;
use App\Models\HR\BusinessIncomePayment;
use App\Services\HR\BusinessIncomePaymentService;
use Illuminate\Http\JsonResponse;
use Illuminate\Http\Request;
use Illuminate\Http\Response;
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);
        $paymentsByUser = $payments->keyBy('user_id');
        $stats = $this->service->getMonthlyStats($year, $month);

        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('earners', 'paymentsByUser', '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' => 'required|array',
            'items.*.user_id' => 'required|integer',
            '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,
        ]);
    }

    /**
     * CSV 내보내기
     */
    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').'.csv';

        return response()->streamDownload(function () use ($payments) {
            $file = fopen('php://output', 'w');
            fwrite($file, "\xEF\xBB\xBF"); // UTF-8 BOM

            fputcsv($file, [
                '번호', '상호/성명', '사업자등록번호', '용역내용',
                '지급총액', '소득세(3%)', '지방소득세(0.3%)', '공제합계',
                '실지급액', '지급일자', '비고', '상태',
            ]);

            foreach ($payments as $idx => $payment) {
                $earnerName = $payment->user?->name ?? '-';

                fputcsv($file, [
                    $idx + 1,
                    $earnerName,
                    '', // 사업자등록번호는 별도 조회 필요
                    $payment->service_content ?? '',
                    $payment->gross_amount,
                    $payment->income_tax,
                    $payment->local_income_tax,
                    $payment->total_deductions,
                    $payment->net_amount,
                    $payment->payment_date?->format('Y-m-d') ?? '',
                    $payment->note ?? '',
                    BusinessIncomePayment::STATUS_MAP[$payment->status] ?? $payment->status,
                ]);
            }

            fclose($file);
        }, $filename, ['Content-Type' => 'text/csv; charset=UTF-8']);
    }
}