sam-manage/app/Models/HR/BusinessIncomePayment.php

<?php

namespace App\Models\HR;

use App\Models\User;
use App\Traits\ModelTrait;
use Illuminate\Database\Eloquent\Model;
use Illuminate\Database\Eloquent\Relations\BelongsTo;
use Illuminate\Database\Eloquent\SoftDeletes;

class BusinessIncomePayment extends Model
{
    use ModelTrait, SoftDeletes;

    protected $table = 'business_income_payments';

    protected $fillable = [
        'tenant_id',
        'user_id',
        'display_name',
        'business_reg_number',
        'pay_year',
        'pay_month',
        'service_content',
        'gross_amount',
        'income_tax',
        'local_income_tax',
        'total_deductions',
        'net_amount',
        'payment_date',
        'note',
        'status',
        'confirmed_at',
        'confirmed_by',
        'paid_at',
        'created_by',
        'updated_by',
        'deleted_by',
    ];

    protected $casts = [
        'tenant_id' => 'int',
        'user_id' => 'int',
        'pay_year' => 'int',
        'pay_month' => 'int',
        'gross_amount' => 'decimal:0',
        'income_tax' => 'decimal:0',
        'local_income_tax' => 'decimal:0',
        'total_deductions' => 'decimal:0',
        'net_amount' => 'decimal:0',
        'payment_date' => 'date',
        'confirmed_at' => 'datetime',
        'paid_at' => 'datetime',
    ];

    protected $attributes = [
        'status' => 'draft',
    ];

    // =========================================================================
    // 상수
    // =========================================================================

    public const STATUS_DRAFT = 'draft';

    public const STATUS_CONFIRMED = 'confirmed';

    public const STATUS_PAID = 'paid';

    public const STATUS_MAP = [
        'draft' => '작성중',
        'confirmed' => '확정',
        'paid' => '지급완료',
    ];

    public const STATUS_COLORS = [
        'draft' => 'amber',
        'confirmed' => 'blue',
        'paid' => 'emerald',
    ];

    /** 소득세율 3% */
    public const INCOME_TAX_RATE = 0.03;

    /** 지방소득세율 0.3% */
    public const LOCAL_TAX_RATE = 0.003;

    // =========================================================================
    // 관계 정의
    // =========================================================================

    public function user(): BelongsTo
    {
        return $this->belongsTo(User::class, 'user_id');
    }

    public function confirmer(): BelongsTo
    {
        return $this->belongsTo(User::class, 'confirmed_by');
    }

    public function creator(): BelongsTo
    {
        return $this->belongsTo(User::class, 'created_by');
    }

    // =========================================================================
    // Accessor
    // =========================================================================

    public function getStatusLabelAttribute(): string
    {
        return self::STATUS_MAP[$this->status] ?? $this->status;
    }

    public function getStatusColorAttribute(): string
    {
        return self::STATUS_COLORS[$this->status] ?? 'gray';
    }

    public function getPeriodLabelAttribute(): string
    {
        return sprintf('%d년 %d월', $this->pay_year, $this->pay_month);
    }

    // =========================================================================
    // 상태 헬퍼
    // =========================================================================

    public function isEditable(): bool
    {
        return $this->status === self::STATUS_DRAFT;
    }

    public function isConfirmable(): bool
    {
        return $this->status === self::STATUS_DRAFT;
    }

    public function isPayable(): bool
    {
        return $this->status === self::STATUS_CONFIRMED;
    }

    public function isDeletable(): bool
    {
        return $this->status === self::STATUS_DRAFT;
    }

    // =========================================================================
    // 세금 계산 (정적)
    // =========================================================================

    /**
     * 지급총액으로 세금/공제/실지급액 계산
     *
     * @return array{income_tax: int, local_income_tax: int, total_deductions: int, net_amount: int}
     */
    public static function calculateTax(float $grossAmount): array
    {
        $incomeTax = (int) (floor($grossAmount * self::INCOME_TAX_RATE / 10) * 10);
        $localIncomeTax = (int) (floor($grossAmount * self::LOCAL_TAX_RATE / 10) * 10);
        $totalDeductions = $incomeTax + $localIncomeTax;
        $netAmount = (int) max(0, $grossAmount - $totalDeductions);

        return [
            'income_tax' => $incomeTax,
            'local_income_tax' => $localIncomeTax,
            'total_deductions' => $totalDeductions,
            'net_amount' => $netAmount,
        ];
    }

    // =========================================================================
    // 스코프
    // =========================================================================

    public function scopeForTenant($query, ?int $tenantId = null)
    {
        $tenantId = $tenantId ?? session('selected_tenant_id', 1);

        return $query->where($this->table.'.tenant_id', $tenantId);
    }

    public function scopeForPeriod($query, int $year, int $month)
    {
        return $query->where('pay_year', $year)->where('pay_month', $month);
    }

    public function scopeWithStatus($query, string $status)
    {
        return $query->where('status', $status);
    }
}