김보곤 62e8040304
feat: [payroll] 근로소득세 간이세액표 기반 자동 계산 기능 ...
- IncomeTaxBracket 모델 생성 (DB 조회 방식)
- PayrollService: calculateIncomeTax DB 기반으로 리팩토링
- 10,000천원 초과 구간 공식 계산 (calculateHighIncomeTax)
- 지방소득세 10원 단위 절삭 적용
- 공제대상가족수(1~11명) 반영 (본인 + 피부양자)
- calculate API에 user_id 파라미터 추가
- 사원 select에 data-dependents 속성 추가
- 모달에 공제대상가족수 표시
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62e8040304