feat: CEO 대시보드 Phase 1 API 연동 (5개 섹션)

- DailyReport, Receivable, DebtCollection, MonthlyExpense, CardManagement API 연동
- useCEODashboard Hook 추가 (병렬 API 호출)
- API → Frontend 타입 변환 함수 및 CheckPoint 생성 로직 구현
- API 실패 시 mockData fallback 패턴 적용

src/components/business/CEODashboard/CEODashboard.tsx

@@ -1,6 +1,6 @@
 'use client';
 
-import { useState, useCallback, useEffect } from 'react';
+import { useState, useCallback, useEffect, useMemo } from 'react';
 import { useRouter } from 'next/navigation';
 import { LayoutDashboard, Settings } from 'lucide-react';
 import { ContentLoadingSpinner } from '@/components/ui/loading-spinner';
@@ -25,6 +25,7 @@ import { DEFAULT_DASHBOARD_SETTINGS } from './types';
 import { ScheduleDetailModal, DetailModal } from './modals';
 import { DashboardSettingsDialog } from './dialogs/DashboardSettingsDialog';
 import { mockData } from './mockData';
+import { useCEODashboard } from '@/hooks/useCEODashboard';
 import {
   getMonthlyExpenseModalConfig,
   getCardManagementModalConfig,
@@ -35,8 +36,35 @@ import {
 
 export function CEODashboard() {
   const router = useRouter();
-  const [isLoading] = useState(false);
-  const [data] = useState<CEODashboardData>(mockData);
+
+  // API 데이터 Hook (Phase 1 섹션들)
+  const apiData = useCEODashboard({
+    cardManagementFallback: mockData.cardManagement,
+  });
+
+  // 전체 로딩 상태 (모든 API 호출 중일 때)
+  const isLoading = useMemo(() => {
+    return (
+      apiData.dailyReport.loading &&
+      apiData.receivable.loading &&
+      apiData.debtCollection.loading &&
+      apiData.monthlyExpense.loading &&
+      apiData.cardManagement.loading
+    );
+  }, [apiData]);
+
+  // API 데이터와 mockData를 병합 (API 우선, 실패 시 fallback)
+  const data = useMemo<CEODashboardData>(() => ({
+    ...mockData,
+    // Phase 1 섹션들: API 데이터 우선, 실패 시 mockData fallback
+    dailyReport: apiData.dailyReport.data ?? mockData.dailyReport,
+    receivable: apiData.receivable.data ?? mockData.receivable,
+    debtCollection: apiData.debtCollection.data ?? mockData.debtCollection,
+    monthlyExpense: apiData.monthlyExpense.data ?? mockData.monthlyExpense,
+    cardManagement: apiData.cardManagement.data ?? mockData.cardManagement,
+    // Phase 2 섹션들: 아직 mockData 사용
+    // todayIssue, todayIssueList, entertainment, welfare, vat, calendarSchedules
+  }), [apiData, mockData]);
 
   // 일정 상세 모달 상태
   const [isScheduleModalOpen, setIsScheduleModalOpen] = useState(false);