4c9daf3633
분개가 있는 카드거래의 unique_key가 금액 변경/수동입력으로 달라질 경우 매칭 실패하여 원본+분개 이중 집계되는 문제 수정. 금액을 제외한 부분키(card_num|use_dt|approval_num)로 보조 매칭하여 분개가 있으면 원본 금액을 사용하지 않도록 개선. Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
390 lines
17 KiB
PHP
390 lines
17 KiB
PHP
<?php
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namespace App\Http\Controllers\Finance;
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use App\Http\Controllers\Controller;
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use App\Models\Finance\VatRecord;
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use App\Models\Barobill\CardTransaction as BarobillCardTransaction;
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use App\Models\Barobill\CardTransactionSplit;
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use App\Models\Barobill\CardTransactionHide;
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use App\Models\Barobill\HometaxInvoice;
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use Illuminate\Http\JsonResponse;
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use Illuminate\Http\Request;
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class VatRecordController extends Controller
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{
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public function index(Request $request): JsonResponse
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{
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$tenantId = session('selected_tenant_id', 1);
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$period = $request->input('period');
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// Step 1: 기간 → 날짜 범위 변환
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[$startDate, $endDate] = $period ? $this->periodToDateRange($period) : [null, null];
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$startDateYmd = $startDate ? str_replace('-', '', $startDate) : null;
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$endDateYmd = $endDate ? str_replace('-', '', $endDate) : null;
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$taxTypeMap = [
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1 => 'taxable',
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2 => 'zero_rated',
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3 => 'exempt',
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];
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// Step 2: 홈택스 매출 조회
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$hometaxSalesRecords = collect();
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$hometaxPurchaseRecords = collect();
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$cardRecords = collect();
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if ($startDate && $endDate) {
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// 홈택스 매출
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$hometaxSales = HometaxInvoice::where('tenant_id', $tenantId)
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->sales()
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->period($startDate, $endDate)
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->get();
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$hometaxSalesRecords = $hometaxSales->map(function ($inv) use ($period, $taxTypeMap) {
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return [
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'id' => 'hometax_' . $inv->id,
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'period' => $period,
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'type' => 'sales',
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'taxType' => $taxTypeMap[$inv->tax_type] ?? 'taxable',
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'partnerName' => $inv->invoicee_corp_name,
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'invoiceNo' => $inv->nts_confirm_num ?? '',
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'invoiceDate' => $inv->write_date ? \Carbon\Carbon::parse($inv->write_date)->format('Y-m-d') : null,
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'supplyAmount' => (int) $inv->supply_amount,
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'vatAmount' => (int) $inv->tax_amount,
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'totalAmount' => (int) $inv->total_amount,
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'status' => 'filed',
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'memo' => null,
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'isCardTransaction' => false,
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'isHometax' => true,
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'source' => 'hometax',
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];
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});
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// Step 3: 홈택스 매입 조회
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$hometaxPurchases = HometaxInvoice::where('tenant_id', $tenantId)
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->purchase()
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->period($startDate, $endDate)
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->get();
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$hometaxPurchaseRecords = $hometaxPurchases->map(function ($inv) use ($period, $taxTypeMap) {
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return [
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'id' => 'hometax_' . $inv->id,
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'period' => $period,
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'type' => 'purchase',
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'taxType' => $taxTypeMap[$inv->tax_type] ?? 'taxable',
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'partnerName' => $inv->invoicer_corp_name,
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'invoiceNo' => $inv->nts_confirm_num ?? '',
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'invoiceDate' => $inv->write_date ? \Carbon\Carbon::parse($inv->write_date)->format('Y-m-d') : null,
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'supplyAmount' => (int) $inv->supply_amount,
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'vatAmount' => (int) $inv->tax_amount,
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'totalAmount' => (int) $inv->total_amount,
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'status' => 'filed',
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'memo' => null,
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'isCardTransaction' => false,
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'isHometax' => true,
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'source' => 'hometax',
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];
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});
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// Step 4: 카드 공제분 조회
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if ($startDateYmd && $endDateYmd) {
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$hiddenKeys = CardTransactionHide::getHiddenKeys($tenantId, $startDateYmd, $endDateYmd);
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$cardTransactions = BarobillCardTransaction::where('tenant_id', $tenantId)
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->whereBetween('use_date', [$startDateYmd, $endDateYmd])
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->orderBy('use_date', 'desc')
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->get();
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$splitsByKey = CardTransactionSplit::getByDateRange($tenantId, $startDateYmd, $endDateYmd);
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// 분개가 존재하는 거래의 부분키(금액 제외) 인덱스 생성
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// 수동입력 등으로 금액이 달라져도 매칭되도록 함
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$splitsByPartialKey = [];
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foreach ($splitsByKey as $fullKey => $splits) {
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$parts = explode('|', $fullKey);
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if (count($parts) >= 3) {
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$partialKey = $parts[0] . '|' . $parts[1] . '|' . $parts[2];
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$splitsByPartialKey[$partialKey] = $splits;
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}
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}
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foreach ($cardTransactions as $card) {
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// 숨김 처리된 거래는 skip
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if ($hiddenKeys->contains($card->unique_key)) {
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continue;
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}
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// 분개 매칭: 정확한 키 → 부분키(금액 제외) 순으로 시도
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$splits = $splitsByKey[$card->unique_key] ?? null;
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if (!$splits) {
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$cardPartialKey = $card->card_num . '|' . $card->use_dt . '|' . $card->approval_num;
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$splits = $splitsByPartialKey[$cardPartialKey] ?? null;
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}
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if ($splits && count($splits) > 0) {
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// 분개가 있으면: deductible 분개만 포함
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foreach ($splits as $split) {
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if ($split->deduction_type === 'deductible') {
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$cardRecords->push([
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'id' => 'card_split_' . $split->id,
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'period' => $period,
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'type' => 'purchase',
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'taxType' => 'taxable',
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'partnerName' => $card->merchant_name,
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'invoiceNo' => $card->approval_num ?? '',
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'invoiceDate' => $card->use_date ? \Carbon\Carbon::createFromFormat('Ymd', $card->use_date)->format('Y-m-d') : null,
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'supplyAmount' => (int) $split->split_supply_amount,
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'vatAmount' => (int) $split->split_tax,
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'totalAmount' => (int) $split->split_amount,
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'status' => 'filed',
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'memo' => $split->account_name ?? null,
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'isCardTransaction' => true,
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'isHometax' => false,
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'source' => 'card',
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]);
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}
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}
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} else {
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// 분개가 없으면: deduction_type='deductible'인 경우만 포함
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if ($card->deduction_type === 'deductible') {
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$effectiveSupply = $card->modified_supply_amount
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?? ($card->approval_amount - $card->tax);
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$effectiveTax = $card->modified_tax ?? $card->tax;
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$cardRecords->push([
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'id' => 'card_' . $card->id,
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'period' => $period,
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'type' => 'purchase',
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'taxType' => 'taxable',
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'partnerName' => $card->merchant_name,
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'invoiceNo' => $card->approval_num ?? '',
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'invoiceDate' => $card->use_date ? \Carbon\Carbon::createFromFormat('Ymd', $card->use_date)->format('Y-m-d') : null,
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'supplyAmount' => (int) $effectiveSupply,
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'vatAmount' => (int) $effectiveTax,
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'totalAmount' => (int) ($effectiveSupply + $effectiveTax),
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'status' => 'filed',
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'memo' => $card->memo,
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'isCardTransaction' => true,
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'isHometax' => false,
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'source' => 'card',
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]);
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}
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}
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}
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}
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}
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// Step 5: 수동 입력 (vat_records) - 기존 유지
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$manualQuery = VatRecord::forTenant($tenantId);
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if ($period) {
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$manualQuery->where('period', $period);
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}
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$manualRecords = $manualQuery->orderBy('invoice_date', 'desc')
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->get()
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->map(function ($record) {
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return [
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'id' => $record->id,
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'period' => $record->period,
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'type' => $record->type,
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'taxType' => $record->tax_type ?? 'taxable',
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'partnerName' => $record->partner_name,
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'invoiceNo' => $record->invoice_no,
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'invoiceDate' => $record->invoice_date?->format('Y-m-d'),
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'supplyAmount' => $record->supply_amount,
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'vatAmount' => $record->vat_amount,
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'totalAmount' => $record->total_amount,
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'status' => $record->status,
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'memo' => $record->memo,
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'isCardTransaction' => false,
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'isHometax' => false,
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'source' => 'manual',
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];
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});
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// Step 6: 통합 및 통계
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$allRecords = $hometaxSalesRecords
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->concat($hometaxPurchaseRecords)
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->concat($cardRecords)
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->concat($manualRecords)
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->values();
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// 홈택스 매출 전자세금계산서 (과세 + 영세만, 면세 제외)
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$hometaxSalesTaxable = $hometaxSalesRecords->whereIn('taxType', ['taxable', 'zero_rated']);
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$hometaxSalesSupply = $hometaxSalesTaxable->sum('supplyAmount');
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$hometaxSalesVat = $hometaxSalesTaxable->sum('vatAmount');
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// 홈택스 매입 전자세금계산서 (과세 + 영세만, 면세 제외)
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$hometaxPurchaseTaxable = $hometaxPurchaseRecords->whereIn('taxType', ['taxable', 'zero_rated']);
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$hometaxPurchaseSupply = $hometaxPurchaseTaxable->sum('supplyAmount');
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$hometaxPurchaseVat = $hometaxPurchaseTaxable->sum('vatAmount');
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// 홈택스 면세 계산서 (매입 + 매출 모두)
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$exemptSalesSupply = $hometaxSalesRecords->where('taxType', 'exempt')->sum('supplyAmount');
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$exemptPurchaseSupply = $hometaxPurchaseRecords->where('taxType', 'exempt')->sum('supplyAmount');
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// 카드 매입
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$cardPurchaseSupply = $cardRecords->sum('supplyAmount');
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$cardPurchaseVat = $cardRecords->sum('vatAmount');
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// 수동입력 매출 종이세금계산서 (과세+영세)
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$manualSalesTaxable = $manualRecords->where('type', 'sales')->whereIn('taxType', ['taxable', 'zero_rated']);
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$manualSalesSupply = $manualSalesTaxable->sum('supplyAmount');
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$manualSalesVat = $manualSalesTaxable->sum('vatAmount');
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// 수동입력 매입 종이세금계산서 (과세+영세)
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$manualPurchaseTaxable = $manualRecords->where('type', 'purchase')->whereIn('taxType', ['taxable', 'zero_rated']);
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$manualPurchaseSupply = $manualPurchaseTaxable->sum('supplyAmount');
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$manualPurchaseVat = $manualPurchaseTaxable->sum('vatAmount');
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// 수동입력 면세 계산서
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$manualExemptSalesSupply = $manualRecords->where('type', 'sales')->where('taxType', 'exempt')->sum('supplyAmount');
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$manualExemptPurchaseSupply = $manualRecords->where('type', 'purchase')->where('taxType', 'exempt')->sum('supplyAmount');
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// 면세 계산서 합계 (홈택스 + 수동)
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$exemptSupply = $exemptSalesSupply + $exemptPurchaseSupply + $manualExemptSalesSupply + $manualExemptPurchaseSupply;
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$stats = [
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'salesSupply' => $hometaxSalesSupply + $manualSalesSupply,
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'salesVat' => $hometaxSalesVat + $manualSalesVat,
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'purchaseSupply' => $hometaxPurchaseSupply + $cardPurchaseSupply + $manualPurchaseSupply,
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'purchaseVat' => $hometaxPurchaseVat + $cardPurchaseVat + $manualPurchaseVat,
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'hometaxSalesSupply' => $hometaxSalesSupply,
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'hometaxSalesVat' => $hometaxSalesVat,
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'manualSalesSupply' => $manualSalesSupply,
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'manualSalesVat' => $manualSalesVat,
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'hometaxPurchaseSupply' => $hometaxPurchaseSupply,
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'hometaxPurchaseVat' => $hometaxPurchaseVat,
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'manualPurchaseSupply' => $manualPurchaseSupply,
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'manualPurchaseVat' => $manualPurchaseVat,
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'exemptSupply' => $exemptSupply,
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'cardPurchaseSupply' => $cardPurchaseSupply,
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'cardPurchaseVat' => $cardPurchaseVat,
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'total' => $allRecords->count(),
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];
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// 사용 중인 기간 목록
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$periods = VatRecord::forTenant($tenantId)
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->select('period')
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->distinct()
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->orderBy('period', 'desc')
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->pluck('period')
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->toArray();
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return response()->json([
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'success' => true,
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'data' => $allRecords,
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'stats' => $stats,
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'periods' => $periods,
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]);
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}
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public function store(Request $request): JsonResponse
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{
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$request->validate([
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'partnerName' => 'required|string|max:100',
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'period' => 'required|string|max:20',
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'type' => 'required|in:sales,purchase',
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'taxType' => 'nullable|in:taxable,zero_rated,exempt',
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'supplyAmount' => 'required|integer|min:0',
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]);
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$tenantId = session('selected_tenant_id', 1);
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$record = VatRecord::create([
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'tenant_id' => $tenantId,
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'period' => $request->input('period'),
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'type' => $request->input('type', 'sales'),
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'tax_type' => $request->input('taxType', 'taxable'),
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'partner_name' => $request->input('partnerName'),
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'invoice_no' => $request->input('invoiceNo'),
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'invoice_date' => $request->input('invoiceDate'),
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'supply_amount' => $request->input('supplyAmount', 0),
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'vat_amount' => $request->input('vatAmount', 0),
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'total_amount' => $request->input('totalAmount', 0),
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'status' => $request->input('status', 'pending'),
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'memo' => $request->input('memo'),
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]);
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return response()->json([
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'success' => true,
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'message' => '세금계산서가 등록되었습니다.',
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'data' => ['id' => $record->id],
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]);
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}
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public function update(Request $request, int $id): JsonResponse
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{
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$tenantId = session('selected_tenant_id', 1);
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$record = VatRecord::forTenant($tenantId)->findOrFail($id);
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$request->validate([
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'partnerName' => 'required|string|max:100',
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'period' => 'required|string|max:20',
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'type' => 'required|in:sales,purchase',
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'taxType' => 'nullable|in:taxable,zero_rated,exempt',
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'supplyAmount' => 'required|integer|min:0',
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]);
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$record->update([
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'period' => $request->input('period'),
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'type' => $request->input('type'),
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'tax_type' => $request->input('taxType', $record->tax_type),
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'partner_name' => $request->input('partnerName'),
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'invoice_no' => $request->input('invoiceNo'),
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'invoice_date' => $request->input('invoiceDate'),
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'supply_amount' => $request->input('supplyAmount', 0),
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'vat_amount' => $request->input('vatAmount', 0),
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'total_amount' => $request->input('totalAmount', 0),
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'status' => $request->input('status'),
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'memo' => $request->input('memo'),
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]);
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return response()->json([
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'success' => true,
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'message' => '세금계산서가 수정되었습니다.',
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]);
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}
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public function destroy(int $id): JsonResponse
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{
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$tenantId = session('selected_tenant_id', 1);
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$record = VatRecord::forTenant($tenantId)->findOrFail($id);
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$record->delete();
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return response()->json([
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'success' => true,
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'message' => '세금계산서가 삭제되었습니다.',
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]);
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}
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/**
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* 부가세 신고기간을 날짜 범위로 변환
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* YYYY-1P: 1기 예정 (0101~0331)
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* YYYY-1C: 1기 확정 (0401~0630)
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* YYYY-2P: 2기 예정 (0701~0930)
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* YYYY-2C: 2기 확정 (1001~1231)
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*/
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private function periodToDateRange(string $period): array
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{
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$parts = explode('-', $period);
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if (count($parts) !== 2) {
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return [null, null];
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}
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$year = $parts[0];
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$code = $parts[1];
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$ranges = [
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'1P' => ["{$year}-01-01", "{$year}-03-31"],
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'1C' => ["{$year}-04-01", "{$year}-06-30"],
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'2P' => ["{$year}-07-01", "{$year}-09-30"],
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'2C' => ["{$year}-10-01", "{$year}-12-31"],
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];
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return $ranges[$code] ?? [null, null];
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}
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}
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