refactor: UniversalListPage externalIsLoading 지원 및 스켈레톤 개선

- UniversalListPage에 externalIsLoading prop 추가
- CardTransactionDetailClient DevFill 자동입력 기능 추가
- 여러 컴포넌트 로딩 상태 처리 개선
- skeleton 컴포넌트 확장

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

src/components/accounting/BadDebtCollection/BadDebtDetailClientV2.tsx

@@ -12,7 +12,7 @@ import { useRouter, useSearchParams } from 'next/navigation';
 import { BadDebtDetail } from './BadDebtDetail';
 import { getBadDebtById } from './actions';
 import type { BadDebtRecord } from './types';
-import { ContentLoadingSpinner } from '@/components/ui/loading-spinner';
+import { DetailPageSkeleton } from '@/components/ui/skeleton';
 import { ErrorCard } from '@/components/ui/error-card';
 import { toast } from 'sonner';
 
@@ -86,7 +86,7 @@ export function BadDebtDetailClientV2({ recordId, initialMode }: BadDebtDetailCl
 
   // 로딩 중
   if (isLoading) {
-    return <ContentLoadingSpinner text="악성채권 정보를 불러오는 중..." />;
+    return <DetailPageSkeleton sections={2} fieldsPerSection={6} />;
   }
 
   // 에러 발생 (view/edit 모드에서)

src/components/accounting/BillManagement/index.tsx

@@ -512,6 +512,7 @@ export function BillManagement({ initialVendorId, initialBillType }: BillManagem
         itemsPerPage: pagination.perPage,
         onPageChange: setCurrentPage,
       }}
+      externalIsLoading={isLoading}
     />
   );
 }

src/components/accounting/CardTransactionInquiry/index.tsx

@@ -601,7 +601,7 @@ export function CardTransactionInquiry({
 
   return (
     <>
-      <UniversalListPage config={config} initialData={filteredData} />
+      <UniversalListPage config={config} initialData={filteredData} externalIsLoading={isLoading} />
 
       {/* 계정과목명 저장 확인 다이얼로그 */}
       <Dialog open={showSaveDialog} onOpenChange={setShowSaveDialog}>

src/components/accounting/PurchaseManagement/index.tsx

@@ -529,7 +529,7 @@ export function PurchaseManagement() {
 
   return (
     <>
-      <UniversalListPage config={config} initialData={purchaseData} />
+      <UniversalListPage config={config} initialData={purchaseData} externalIsLoading={isLoading} />
 
       {/* 계정과목명 저장 확인 다이얼로그 */}
       <Dialog open={showSaveDialog} onOpenChange={setShowSaveDialog}>

src/components/accounting/VendorLedger/VendorLedgerDetail.tsx

@@ -10,7 +10,7 @@ import { useRouter, useSearchParams } from 'next/navigation';
 import { format, startOfMonth, endOfMonth } from 'date-fns';
 import { Download, Pencil } from 'lucide-react';
 import { Button } from '@/components/ui/button';
-import { ContentLoadingSpinner } from '@/components/ui/loading-spinner';
+import { ContentSkeleton } from '@/components/ui/skeleton';
 import { Card, CardContent } from '@/components/ui/card';
 import {
   Table,
@@ -155,7 +155,7 @@ export function VendorLedgerDetail({
   const renderFormContent = useCallback(() => {
     // 로딩 상태 표시
     if (isLoading && !vendorDetail) {
-      return <ContentLoadingSpinner text="거래처 원장을 불러오는 중..." />;
+      return <ContentSkeleton type="detail" rows={6} />;
     }
 
     // 데이터 없음
@@ -272,7 +272,7 @@ export function VendorLedgerDetail({
       <Card>
         <CardContent className="p-0">
           {isLoading ? (
-            <ContentLoadingSpinner text="거래 내역을 불러오는 중..." />
+            <ContentSkeleton type="table" rows={5} />
           ) : transactions.length === 0 ? (
             <div className="flex items-center justify-center h-32 text-gray-500">
               거래 내역이 없습니다.

src/components/accounting/VendorManagement/VendorDetail.tsx

@@ -4,7 +4,6 @@ import { useState, useCallback, useEffect } from 'react';
 import { useDaumPostcode } from '@/hooks/useDaumPostcode';
 import { useRouter } from 'next/navigation';
 import { Plus, X } from 'lucide-react';
-import { ContentLoadingSpinner } from '@/components/ui/loading-spinner';
 import { toast } from 'sonner';
 import { getClientById, createClient, updateClient, deleteClient } from './actions';
 import { IntegratedDetailTemplate } from '@/components/templates/IntegratedDetailTemplate';