feat: CEO 대시보드 접대비/복리후생비/매출채권/캘린더 섹션 개선 및 회계 페이지 확장

- 접대비/복리후생비 섹션: 리스크감지형 구조로 변경
- 매출채권 섹션: transformer/타입 정비
- 캘린더 섹션: ScheduleDetailModal 개선
- 카드관리 모달 transformer 확장
- useCEODashboard 훅 리팩토링 및 정리
- dashboard endpoints/types/transformers (expense, receivable, tax-benefits) 대폭 확장
- 회계 5개 페이지(은행거래, 카드거래, 매출채권, 세금계산서, 거래처원장) 기능 개선
- ApprovalBox 소폭 수정
- CLAUDE.md 업데이트

CLAUDE.md

@@ -326,16 +326,19 @@ const [data, setData] = useState(() => {
 
 ---
 
-## Backend API Analysis Policy
+## Backend API Policy
 **Priority**: 🟡
 
-- Backend API 코드는 **분석만**, 직접 수정 안 함
+- **신규 API 생성 금지**: 새로운 엔드포인트/컨트롤러 생성은 직접 하지 않음 → 요청 문서로 정리
-- 수정 필요 시 백엔드 요청 문서로 정리:
+- **기존 API 수정/추가 가능**: 이미 존재하는 API의 수정, 필드 추가, 로직 변경은 직접 수행 가능
+- 백엔드 경로: `sam_project/sam-api/sam-api` (PHP Laravel)
+- 수정 시 기존 코드 패턴(Service-First, 기존 응답 구조) 준수
+- 신규 API가 필요한 경우 요청 문서로 정리:
 ```markdown
-## 백엔드 API 수정 요청
+## 백엔드 API 신규 요청
-### 파일 위치: `/path/to/file.php` - 메서드명 (Line XX-XX)
+### 엔드포인트: [HTTP METHOD /api/v1/path]
-### 현재 문제: [설명]
+### 목적: [설명]
-### 수정 요청: [내용]
+### 요청/응답 구조: [내용]
 ```
 
 ---

src/components/accounting/BankTransactionInquiry/index.tsx

@@ -51,12 +51,27 @@ import {
   getBankAccountOptions,
   getFinancialInstitutions,
   batchSaveTransactions,
-  exportBankTransactionsExcel,
   type BankTransactionSummaryData,
 } from './actions';
 import { TransactionFormModal } from './TransactionFormModal';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { formatNumber } from '@/lib/utils/amount';
+import { downloadExcel, type ExcelColumn } from '@/lib/utils/excel-download';
+
+// ===== 엑셀 다운로드 컬럼 =====
+const excelColumns: ExcelColumn<BankTransaction & Record<string, unknown>>[] = [
+  { header: '거래일시', key: 'transactionDate', width: 12 },
+  { header: '구분', key: 'type', width: 8,
+    transform: (v) => v === 'deposit' ? '입금' : '출금' },
+  { header: '은행명', key: 'bankName', width: 12 },
+  { header: '계좌명', key: 'accountName', width: 15 },
+  { header: '적요/내용', key: 'note', width: 20 },
+  { header: '입금', key: 'depositAmount', width: 14 },
+  { header: '출금', key: 'withdrawalAmount', width: 14 },
+  { header: '잔액', key: 'balance', width: 14 },
+  { header: '취급점', key: 'branch', width: 12 },
+  { header: '상대계좌예금주명', key: 'depositorName', width: 18 },
+];
 
 // ===== 테이블 컬럼 정의 (체크박스 제외 10개) =====
 const tableColumns = [
@@ -226,22 +241,45 @@ export function BankTransactionInquiry() {
     }
   }, [localChanges, loadData]);
 
-  // 엑셀 다운로드
+  // 엑셀 다운로드 (프론트 xlsx 생성)
   const handleExcelDownload = useCallback(async () => {
     try {
-      const result = await exportBankTransactionsExcel({
+      toast.info('엑셀 파일 생성 중...');
+      const allData: BankTransaction[] = [];
+      let page = 1;
+      let lastPage = 1;
+
+      do {
+        const result = await getBankTransactionList({
           startDate,
           endDate,
           accountCategory: accountCategoryFilter,
           financialInstitution: financialInstitutionFilter,
+          perPage: 100,
+          page,
         });
-      if (result.success && result.data) {
+        if (result.success && result.data.length > 0) {
-        window.open(result.data.downloadUrl, '_blank');
+          allData.push(...result.data);
+          lastPage = result.pagination?.lastPage ?? 1;
         } else {
-        toast.error(result.error || '엑셀 다운로드에 실패했습니다.');
+          break;
+        }
+        page++;
+      } while (page <= lastPage);
+
+      if (allData.length > 0) {
+        await downloadExcel({
+          data: allData as (BankTransaction & Record<string, unknown>)[],
+          columns: excelColumns,
+          filename: '계좌입출금내역',
+          sheetName: '입출금내역',
+        });
+        toast.success('엑셀 다운로드 완료');
+      } else {
+        toast.warning('다운로드할 데이터가 없습니다.');
       }
     } catch {
-      toast.error('엑셀 다운로드 중 오류가 발생했습니다.');
+      toast.error('엑셀 다운로드에 실패했습니다.');
     }
   }, [startDate, endDate, accountCategoryFilter, financialInstitutionFilter]);
 

src/components/accounting/CardTransactionInquiry/index.tsx

@@ -55,6 +55,29 @@ import { JournalEntryModal } from './JournalEntryModal';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { formatNumber } from '@/lib/utils/amount';
 import { filterByEnum } from '@/lib/utils/search';
+import { downloadExcel, type ExcelColumn } from '@/lib/utils/excel-download';
+
+// ===== 엑셀 다운로드 컬럼 =====
+const excelColumns: ExcelColumn<CardTransaction>[] = [
+  { header: '사용일시', key: 'usedAt', width: 18 },
+  { header: '카드사', key: 'cardCompany', width: 10 },
+  { header: '카드번호', key: 'card', width: 12 },
+  { header: '카드명', key: 'cardName', width: 12 },
+  { header: '공제', key: 'deductionType', width: 10,
+    transform: (v) => v === 'deductible' ? '공제' : '불공제' },
+  { header: '사업자번호', key: 'businessNumber', width: 15 },
+  { header: '가맹점명', key: 'merchantName', width: 15 },
+  { header: '증빙/판매자상호', key: 'vendorName', width: 18 },
+  { header: '내역', key: 'description', width: 15 },
+  { header: '합계금액', key: 'totalAmount', width: 12 },
+  { header: '공급가액', key: 'supplyAmount', width: 12 },
+  { header: '세액', key: 'taxAmount', width: 10 },
+  { header: '계정과목', key: 'accountSubject', width: 12,
+    transform: (v) => {
+      const found = ACCOUNT_SUBJECT_OPTIONS.find(o => o.value === v);
+      return found?.label || String(v || '');
+    }},
+];
 
 // ===== 테이블 컬럼 정의 (체크박스/No. 제외 15개) =====
 const tableColumns = [
@@ -269,9 +292,45 @@ export function CardTransactionInquiry() {
     setShowJournalEntry(true);
   }, []);
 
-  const handleExcelDownload = useCallback(() => {
+  const handleExcelDownload = useCallback(async () => {
-    toast.info('엑셀 다운로드 기능은 백엔드 연동 후 활성화됩니다.');
+    try {
-  }, []);
+      toast.info('엑셀 파일 생성 중...');
+      const allData: CardTransaction[] = [];
+      let page = 1;
+      let lastPage = 1;
+
+      do {
+        const result = await getCardTransactionList({
+          startDate,
+          endDate,
+          search: searchQuery || undefined,
+          perPage: 100,
+          page,
+        });
+        if (result.success && result.data.length > 0) {
+          allData.push(...result.data);
+          lastPage = result.pagination?.lastPage ?? 1;
+        } else {
+          break;
+        }
+        page++;
+      } while (page <= lastPage);
+
+      if (allData.length > 0) {
+        await downloadExcel<CardTransaction & Record<string, unknown>>({
+          data: allData as (CardTransaction & Record<string, unknown>)[],
+          columns: excelColumns as ExcelColumn<CardTransaction & Record<string, unknown>>[],
+          filename: '카드사용내역',
+          sheetName: '카드사용내역',
+        });
+        toast.success('엑셀 다운로드 완료');
+      } else {
+        toast.warning('다운로드할 데이터가 없습니다.');
+      }
+    } catch {
+      toast.error('엑셀 다운로드에 실패했습니다.');
+    }
+  }, [startDate, endDate, searchQuery]);
 
   // ===== UniversalListPage Config =====
   const config: UniversalListConfig<CardTransaction> = useMemo(

src/components/accounting/ReceivablesStatus/index.tsx

@@ -32,9 +32,10 @@ import {
   CATEGORY_LABELS,
   SORT_OPTIONS,
 } from './types';
-import { getReceivablesList, getReceivablesSummary, updateOverdueStatus, updateMemos, exportReceivablesExcel } from './actions';
+import { getReceivablesList, getReceivablesSummary, updateOverdueStatus, updateMemos } from './actions';
 import { toast } from 'sonner';
 import { filterByText } from '@/lib/utils/search';
+import { downloadExcel, type ExcelColumn } from '@/lib/utils/excel-download';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { usePermission } from '@/hooks/usePermission';
 
@@ -213,27 +214,45 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
     });
   }, []);
 
-  // ===== 엑셀 다운로드 핸들러 =====
+  // ===== 엑셀 다운로드 핸들러 (프론트 xlsx 생성) =====
   const handleExcelDownload = useCallback(async () => {
-    const result = await exportReceivablesExcel({
+    try {
-      year: selectedYear,
+      toast.info('엑셀 파일 생성 중...');
-      search: searchQuery || undefined,
+      // 데이터가 이미 로드되어 있으므로 sortedData 사용
-    });
+      if (sortedData.length === 0) {
-
+        toast.warning('다운로드할 데이터가 없습니다.');
-    if (result.success && result.data) {
+        return;
-      const url = URL.createObjectURL(result.data);
-      const a = document.createElement('a');
-      a.href = url;
-      a.download = result.filename || '채권현황.xlsx';
-      document.body.appendChild(a);
-      a.click();
-      document.body.removeChild(a);
-      URL.revokeObjectURL(url);
-      toast.success('엑셀 파일이 다운로드되었습니다.');
-    } else {
-      toast.error(result.error || '엑셀 다운로드에 실패했습니다.');
       }
-  }, [selectedYear, searchQuery]);
+      // 동적 월 컬럼 포함 엑셀 컬럼 생성
+      const columns: ExcelColumn<Record<string, unknown>>[] = [
+        { header: '거래처', key: 'vendorName', width: 20 },
+        { header: '연체', key: 'isOverdue', width: 8 },
+        ...monthLabels.map((label, idx) => ({
+          header: label, key: `month_${idx}`, width: 12,
+        })),
+        { header: '합계', key: 'total', width: 14 },
+        { header: '메모', key: 'memo', width: 20 },
+      ];
+      // 미수금 카테고리 기준으로 플랫 데이터 생성
+      const exportData = sortedData.map(vendor => {
+        const receivable = vendor.categories.find(c => c.category === 'receivable');
+        const row: Record<string, unknown> = {
+          vendorName: vendor.vendorName,
+          isOverdue: vendor.isOverdue ? '연체' : '',
+        };
+        monthLabels.forEach((_, idx) => {
+          row[`month_${idx}`] = receivable?.amounts.values[idx] || 0;
+        });
+        row.total = receivable?.amounts.total || 0;
+        row.memo = vendor.memo || '';
+        return row;
+      });
+      await downloadExcel({ data: exportData, columns, filename: '미수금현황', sheetName: '미수금현황' });
+      toast.success('엑셀 다운로드 완료');
+    } catch {
+      toast.error('엑셀 다운로드에 실패했습니다.');
+    }
+  }, [sortedData, monthLabels]);
 
   // ===== 변경된 연체 항목 확인 =====
   const changedOverdueItems = useMemo(() => {

src/components/accounting/TaxInvoiceManagement/index.tsx

@@ -45,8 +45,8 @@ import { MobileCard } from '@/components/organisms/MobileCard';
 import {
   getTaxInvoices,
   getTaxInvoiceSummary,
-  downloadTaxInvoiceExcel,
 } from './actions';
+import { downloadExcel, type ExcelColumn } from '@/lib/utils/excel-download';
 
 const ManualEntryModal = dynamic(
   () => import('./ManualEntryModal').then(mod => ({ default: mod.ManualEntryModal })),
@@ -58,6 +58,10 @@ import type {
   TaxInvoiceMgmtRecord,
   InvoiceTab,
   TaxInvoiceSummary,
+  TaxType,
+  ReceiptType,
+  InvoiceStatus,
+  InvoiceSource,
 } from './types';
 import {
   TAB_OPTIONS,
@@ -77,6 +81,26 @@ const QUARTER_BUTTONS = [
   { value: 'Q4', label: '4분기', startMonth: 10, endMonth: 12 },
 ];
 
+// ===== 엑셀 다운로드 컬럼 =====
+const excelColumns: ExcelColumn<TaxInvoiceMgmtRecord & Record<string, unknown>>[] = [
+  { header: '작성일자', key: 'writeDate', width: 12 },
+  { header: '발급일자', key: 'issueDate', width: 12 },
+  { header: '거래처', key: 'vendorName', width: 20 },
+  { header: '사업자번호', key: 'vendorBusinessNumber', width: 15 },
+  { header: '과세형태', key: 'taxType', width: 10,
+    transform: (v) => TAX_TYPE_LABELS[v as TaxType] || String(v || '') },
+  { header: '품목', key: 'itemName', width: 15 },
+  { header: '공급가액', key: 'supplyAmount', width: 14 },
+  { header: '세액', key: 'taxAmount', width: 14 },
+  { header: '합계', key: 'totalAmount', width: 14 },
+  { header: '영수청구', key: 'receiptType', width: 10,
+    transform: (v) => RECEIPT_TYPE_LABELS[v as ReceiptType] || String(v || '') },
+  { header: '상태', key: 'status', width: 10,
+    transform: (v) => INVOICE_STATUS_MAP[v as InvoiceStatus]?.label || String(v || '') },
+  { header: '발급형태', key: 'source', width: 10,
+    transform: (v) => INVOICE_SOURCE_LABELS[v as InvoiceSource] || String(v || '') },
+];
+
 // ===== 테이블 컬럼 =====
 const tableColumns = [
   { key: 'writeDate', label: '작성일자', className: 'text-center', sortable: true },
@@ -224,19 +248,46 @@ export function TaxInvoiceManagement() {
     loadData();
   }, [loadData]);
 
-  // ===== 엑셀 다운로드 =====
+  // ===== 엑셀 다운로드 (프론트 xlsx 생성) =====
   const handleExcelDownload = useCallback(async () => {
-    const result = await downloadTaxInvoiceExcel({
+    try {
+      toast.info('엑셀 파일 생성 중...');
+      const allData: TaxInvoiceMgmtRecord[] = [];
+      let page = 1;
+      let lastPage = 1;
+
+      do {
+        const result = await getTaxInvoices({
           division: activeTab,
           dateType,
           startDate,
           endDate,
           vendorSearch,
+          page,
+          perPage: 100,
         });
-    if (result.success && result.data) {
+        if (result.success && result.data.length > 0) {
-      window.open(result.data.url, '_blank');
+          allData.push(...result.data);
+          lastPage = result.pagination?.lastPage ?? 1;
         } else {
-      toast.error(result.error || '엑셀 다운로드에 실패했습니다.');
+          break;
+        }
+        page++;
+      } while (page <= lastPage);
+
+      if (allData.length > 0) {
+        await downloadExcel({
+          data: allData as (TaxInvoiceMgmtRecord & Record<string, unknown>)[],
+          columns: excelColumns,
+          filename: `세금계산서_${activeTab === 'sales' ? '매출' : '매입'}`,
+          sheetName: activeTab === 'sales' ? '매출' : '매입',
+        });
+        toast.success('엑셀 다운로드 완료');
+      } else {
+        toast.warning('다운로드할 데이터가 없습니다.');
+      }
+    } catch {
+      toast.error('엑셀 다운로드에 실패했습니다.');
     }
   }, [activeTab, dateType, startDate, endDate, vendorSearch]);
 

src/components/accounting/VendorLedger/index.tsx

@@ -26,8 +26,9 @@ import {
   type StatCard,
 } from '@/components/templates/UniversalListPage';
 import type { VendorLedgerItem, VendorLedgerSummary } from './types';
-import { getVendorLedgerList, getVendorLedgerSummary, exportVendorLedgerExcel } from './actions';
+import { getVendorLedgerList, getVendorLedgerSummary } from './actions';
 import { formatNumber } from '@/lib/utils/amount';
+import { downloadExcel, type ExcelColumn } from '@/lib/utils/excel-download';
 import { toast } from 'sonner';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { usePermission } from '@/hooks/usePermission';
@@ -43,6 +44,16 @@ const tableColumns = [
   { key: 'paymentDate', label: '결제일', className: 'text-center w-[100px]', sortable: true },
 ];
 
+// ===== 엑셀 컬럼 정의 =====
+const excelColumns: ExcelColumn<VendorLedgerItem & Record<string, unknown>>[] = [
+  { header: '거래처명', key: 'vendorName', width: 20 },
+  { header: '이월잔액', key: 'carryoverBalance', width: 14 },
+  { header: '매출', key: 'sales', width: 14 },
+  { header: '수금', key: 'collection', width: 14 },
+  { header: '잔액', key: 'balance', width: 14 },
+  { header: '결제일', key: 'paymentDate', width: 12 },
+];
+
 // ===== Props =====
 interface VendorLedgerProps {
   initialData?: VendorLedgerItem[];
@@ -144,24 +155,42 @@ export function VendorLedger({
   );
 
   const handleExcelDownload = useCallback(async () => {
-    const result = await exportVendorLedgerExcel({
+    try {
+      toast.info('엑셀 파일 생성 중...');
+      const allData: VendorLedgerItem[] = [];
+      let page = 1;
+      let lastPage = 1;
+
+      do {
+        const result = await getVendorLedgerList({
           startDate,
           endDate,
           search: searchQuery || undefined,
+          perPage: 100,
+          page,
         });
-
+        if (result.success && result.data.length > 0) {
-    if (result.success && result.data) {
+          allData.push(...result.data);
-      const url = URL.createObjectURL(result.data);
+          lastPage = result.pagination?.lastPage ?? 1;
-      const a = document.createElement('a');
-      a.href = url;
-      a.download = result.filename || '거래처원장.xlsx';
-      document.body.appendChild(a);
-      a.click();
-      document.body.removeChild(a);
-      URL.revokeObjectURL(url);
-      toast.success('엑셀 파일이 다운로드되었습니다.');
         } else {
-      toast.error(result.error || '엑셀 다운로드에 실패했습니다.');
+          break;
+        }
+        page++;
+      } while (page <= lastPage);
+
+      if (allData.length > 0) {
+        await downloadExcel<VendorLedgerItem & Record<string, unknown>>({
+          data: allData as (VendorLedgerItem & Record<string, unknown>)[],
+          columns: excelColumns,
+          filename: '거래처원장',
+          sheetName: '거래처원장',
+        });
+        toast.success('엑셀 다운로드 완료');
+      } else {
+        toast.warning('다운로드할 데이터가 없습니다.');
+      }
+    } catch {
+      toast.error('엑셀 다운로드에 실패했습니다.');
     }
   }, [startDate, endDate, searchQuery]);
 

src/components/approval/ApprovalBox/index.tsx

@@ -546,7 +546,7 @@ export function ApprovalBox() {
 
       dateRangeSelector: {
         enabled: true,
-        showPresets: false,
+        showPresets: true,
         startDate,
         endDate,
         onStartDateChange: setStartDate,

src/components/business/CEODashboard/CEODashboard.tsx

@@ -34,15 +34,17 @@ import { ScheduleDetailModal, DetailModal } from './modals';
 import { DashboardSettingsDialog } from './dialogs/DashboardSettingsDialog';
 import { LazySection } from './LazySection';
 import { EmptySection } from './components';
-import { useCEODashboard, useTodayIssue, useCalendar, useVat, useEntertainment, useWelfare, useWelfareDetail, useMonthlyExpenseDetail, type MonthlyExpenseCardId } from '@/hooks/useCEODashboard';
+import { useCEODashboard, useTodayIssue, useCalendar, useVat, useEntertainment, useEntertainmentDetail, useWelfare, useWelfareDetail, useVatDetail, useMonthlyExpenseDetail, type MonthlyExpenseCardId } from '@/hooks/useCEODashboard';
 import { useCardManagementModals } from '@/hooks/useCardManagementModals';
 import {
   getMonthlyExpenseModalConfig,
   getCardManagementModalConfig,
+  getCardManagementModalConfigWithData,
   getEntertainmentModalConfig,
   getWelfareModalConfig,
   getVatModalConfig,
 } from './modalConfigs';
+import { transformEntertainmentDetailResponse, transformWelfareDetailResponse, transformVatDetailResponse } from '@/lib/api/dashboard/transformers';
 
 export function CEODashboard() {
   const router = useRouter();
@@ -138,11 +140,17 @@ export function CEODashboard() {
   const [isSettingsModalOpen, setIsSettingsModalOpen] = useState(false);
   const [dashboardSettings, setDashboardSettings] = useState<DashboardSettings>(DEFAULT_DASHBOARD_SETTINGS);
 
+  // EntertainmentDetail Hook (모달용 상세 API) - dashboardSettings 이후에 선언
+  const entertainmentDetailData = useEntertainmentDetail();
+
   // WelfareDetail Hook (모달용 상세 API) - dashboardSettings 이후에 선언
   const welfareDetailData = useWelfareDetail({
     calculationType: dashboardSettings.welfare.calculationType,
   });
 
+  // VatDetail Hook (부가세 상세 모달용 API)
+  const vatDetailData = useVatDetail();
+
   // MonthlyExpenseDetail Hook (당월 예상 지출 모달용 상세 API)
   const monthlyExpenseDetailData = useMonthlyExpenseDetail();
 
@@ -231,9 +239,66 @@ export function CEODashboard() {
     }
   }, [monthlyExpenseDetailData]);
 
-  // 당월 예상 지출 모달 날짜/검색 필터 변경 → 재조회
+  // 모달 날짜/검색 필터 변경 → 재조회 (당월 예상 지출 + 가지급금 + 접대비 상세)
   const handleDateFilterChange = useCallback(async (params: { startDate: string; endDate: string; search: string }) => {
     if (!currentModalCardId) return;
+
+    // cm2: 가지급금 상세 모달 날짜 필터
+    if (currentModalCardId === 'cm2') {
+      try {
+        const modalData = await cardManagementModals.fetchModalData('cm2', {
+          start_date: params.startDate,
+          end_date: params.endDate,
+        });
+        const config = getCardManagementModalConfigWithData('cm2', modalData);
+        if (config) {
+          setDetailModalConfig(config);
+        }
+      } catch {
+        // 실패 시 기존 config 유지
+      }
+      return;
+    }
+
+    // 복리후생비 상세 모달 날짜 필터
+    if (currentModalCardId === 'welfare_detail') {
+      try {
+        const response = await fetch(
+          `/api/proxy/welfare/detail?calculation_type=${dashboardSettings.welfare.calculationType}&start_date=${params.startDate}&end_date=${params.endDate}`,
+        );
+        if (response.ok) {
+          const result = await response.json();
+          if (result.success) {
+            const config = transformWelfareDetailResponse(result.data);
+            setDetailModalConfig(config);
+          }
+        }
+      } catch {
+        // 실패 시 기존 config 유지
+      }
+      return;
+    }
+
+    // 접대비 상세 모달 날짜 필터
+    if (currentModalCardId === 'entertainment_detail') {
+      try {
+        const response = await fetch(
+          `/api/proxy/entertainment/detail?company_type=${dashboardSettings.entertainment.companyType}&start_date=${params.startDate}&end_date=${params.endDate}`,
+        );
+        if (response.ok) {
+          const result = await response.json();
+          if (result.success) {
+            const config = transformEntertainmentDetailResponse(result.data);
+            setDetailModalConfig(config);
+          }
+        }
+      } catch {
+        // 실패 시 기존 config 유지
+      }
+      return;
+    }
+
+    // 당월 예상 지출 모달 날짜 필터
     const config = await monthlyExpenseDetailData.fetchData(
       currentModalCardId as MonthlyExpenseCardId,
       params,
@@ -241,7 +306,7 @@ export function CEODashboard() {
     if (config) {
       setDetailModalConfig(config);
     }
-  }, [currentModalCardId, monthlyExpenseDetailData]);
+  }, [currentModalCardId, monthlyExpenseDetailData, cardManagementModals, dashboardSettings.entertainment, dashboardSettings.welfare]);
 
   // 당월 예상 지출 클릭 (deprecated - 개별 카드 클릭으로 대체)
   const handleMonthlyExpenseClick = useCallback(() => {
@@ -249,41 +314,96 @@ export function CEODashboard() {
 
   // 카드/가지급금 관리 카드 클릭 → 모두 가지급금 상세(cm2) 모달
   // 기획서 P52: 카드, 경조사, 상품권, 접대비, 총합계 모두 동일한 가지급금 상세 모달
-  const handleCardManagementCardClick = useCallback((cardId: string) => {
+  const handleCardManagementCardClick = useCallback(async (cardId: string) => {
-    const config = getCardManagementModalConfig('cm2');
+    try {
+      const modalData = await cardManagementModals.fetchModalData('cm2');
+      const config = getCardManagementModalConfigWithData('cm2', modalData);
       if (config) {
+        setCurrentModalCardId('cm2');
         setDetailModalConfig(config);
         setIsDetailModalOpen(true);
       }
-  }, []);
+    } catch {
+      // API 실패 시 fallback mock 데이터 사용
+      const config = getCardManagementModalConfig('cm2');
+      if (config) {
+        setCurrentModalCardId('cm2');
+        setDetailModalConfig(config);
+        setIsDetailModalOpen(true);
+      }
+    }
+  }, [cardManagementModals]);
 
-  // 접대비 현황 카드 클릭 (개별 카드 클릭 시 상세 모달)
+  // 접대비 현황 카드 클릭 - API 데이터로 모달 열기 (fallback: 정적 config)
-  const handleEntertainmentCardClick = useCallback((cardId: string) => {
+  const handleEntertainmentCardClick = useCallback(async (cardId: string) => {
+    // et_sales 카드는 별도 정적 config 사용 (매출 상세)
+    if (cardId === 'et_sales') {
       const config = getEntertainmentModalConfig(cardId);
       if (config) {
         setDetailModalConfig(config);
         setIsDetailModalOpen(true);
       }
-  }, []);
+      return;
+    }
+
+    // 리스크 카드 → API에서 상세 데이터 fetch, 반환값 직접 사용
+    setCurrentModalCardId('entertainment_detail');
+    const apiConfig = await entertainmentDetailData.refetch();
+    const config = apiConfig ?? getEntertainmentModalConfig(cardId);
+    if (config) {
+      setDetailModalConfig(config);
+      setIsDetailModalOpen(true);
+    }
+  }, [entertainmentDetailData]);
 
   // 복리후생비 현황 카드 클릭 (모든 카드가 동일한 상세 모달)
   // 복리후생비 클릭 - API 데이터로 모달 열기 (fallback: 정적 config)
   const handleWelfareCardClick = useCallback(async () => {
-    // 1. 먼저 API에서 데이터 fetch 시도
+    const apiConfig = await welfareDetailData.refetch();
-    await welfareDetailData.refetch();
+    const config = apiConfig ?? getWelfareModalConfig(dashboardSettings.welfare.calculationType);
-
-    // 2. API 데이터가 있으면 사용, 없으면 fallback config 사용
-    const config = welfareDetailData.modalConfig ?? getWelfareModalConfig(dashboardSettings.welfare.calculationType);
     setDetailModalConfig(config);
+    setCurrentModalCardId('welfare_detail');
     setIsDetailModalOpen(true);
   }, [welfareDetailData, dashboardSettings.welfare.calculationType]);
 
-  // 부가세 클릭 (모든 카드가 동일한 상세 모달)
+  // 신고기간 변경 시 API 재호출
-  const handleVatClick = useCallback(() => {
+  const handlePeriodChange = useCallback(async (periodValue: string) => {
-    const config = getVatModalConfig();
+    // periodValue: "2026-quarter-1" → parse
+    const parts = periodValue.split('-');
+    if (parts.length < 3) return;
+    const [year, periodType, period] = parts;
+    try {
+      const response = await fetch(
+        `/api/proxy/vat/detail?period_type=${periodType}&year=${year}&period=${period}`,
+      );
+      if (response.ok) {
+        const result = await response.json();
+        if (result.success) {
+          const config = transformVatDetailResponse(result.data);
+          // 새 config에도 onPeriodChange 콜백 주입
+          if (config.periodSelect) {
+            config.periodSelect.onPeriodChange = handlePeriodChange;
+          }
+          setDetailModalConfig(config);
+        }
+      }
+    } catch {
+      // 실패 시 기존 config 유지
+    }
+  }, []);
+
+  // 부가세 클릭 (모든 카드가 동일한 상세 모달) - API 데이터로 열기 (fallback: 정적 config)
+  const handleVatClick = useCallback(async () => {
+    setCurrentModalCardId('vat_detail');
+    const apiConfig = await vatDetailData.refetch();
+    const config = apiConfig ?? getVatModalConfig();
+    // onPeriodChange 콜백 주입
+    if (config.periodSelect) {
+      config.periodSelect.onPeriodChange = handlePeriodChange;
+    }
     setDetailModalConfig(config);
     setIsDetailModalOpen(true);
-  }, []);
+  }, [vatDetailData, handlePeriodChange]);
 
   // 캘린더 일정 클릭 (기존 일정 수정)
   const handleScheduleClick = useCallback((schedule: CalendarScheduleItem) => {
@@ -303,8 +423,8 @@ export function CEODashboard() {
     setSelectedSchedule(null);
   }, []);
 
-  // 일정 저장
+  // 일정 저장 (optimistic update — refetch 없이 로컬 상태만 갱신)
-  const handleScheduleSave = useCallback((formData: {
+  const handleScheduleSave = useCallback(async (formData: {
     title: string;
     department: string;
     startDate: string;
@@ -315,17 +435,114 @@ export function CEODashboard() {
     color: string;
     content: string;
   }) => {
-    // TODO: API 호출하여 일정 저장
+    try {
-    setIsScheduleModalOpen(false);
+      // schedule_ 접두사에서 실제 ID 추출
-    setSelectedSchedule(null);
+      const rawId = selectedSchedule?.id;
-  }, []);
+      const numericId = rawId?.startsWith('schedule_') ? rawId.replace('schedule_', '') : null;
 
-  // 일정 삭제
+      const body = {
-  const handleScheduleDelete = useCallback((id: string) => {
+        title: formData.title,
-    // TODO: API 호출하여 일정 삭제
+        description: formData.content,
+        start_date: formData.startDate,
+        end_date: formData.endDate,
+        start_time: formData.isAllDay ? null : (formData.startTime || null),
+        end_time: formData.isAllDay ? null : (formData.endTime || null),
+        is_all_day: formData.isAllDay,
+        color: formData.color || null,
+      };
+
+      const url = numericId
+        ? `/api/proxy/calendar/schedules/${numericId}`
+        : '/api/proxy/calendar/schedules';
+      const method = numericId ? 'PUT' : 'POST';
+
+      const response = await fetch(url, {
+        method,
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify(body),
+      });
+
+      if (!response.ok) throw new Error('Failed to save schedule');
+
+      // API 응답에서 실제 ID 추출 (없으면 임시 ID)
+      let savedId = numericId;
+      try {
+        const result = await response.json();
+        savedId = result.data?.id?.toString() || numericId || `temp_${Date.now()}`;
+      } catch {
+        savedId = numericId || `temp_${Date.now()}`;
+      }
+
+      const updatedSchedule: CalendarScheduleItem = {
+        id: `schedule_${savedId}`,
+        title: formData.title,
+        startDate: formData.startDate,
+        endDate: formData.endDate,
+        startTime: formData.isAllDay ? undefined : formData.startTime,
+        endTime: formData.isAllDay ? undefined : formData.endTime,
+        isAllDay: formData.isAllDay,
+        type: 'schedule',
+        department: formData.department !== 'all' ? formData.department : undefined,
+        color: formData.color,
+      };
+
+      // Optimistic update: loading 변화 없이 데이터만 갱신 → 캘린더만 리렌더
+      calendarData.setData((prev) => {
+        if (!prev) return { items: [updatedSchedule], totalCount: 1 };
+        if (numericId) {
+          // 수정: 기존 항목 교체
+          return {
+            ...prev,
+            items: prev.items.map((item) =>
+              item.id === rawId ? updatedSchedule : item
+            ),
+          };
+        }
+        // 신규: 추가
+        return {
+          ...prev,
+          items: [...prev.items, updatedSchedule],
+          totalCount: prev.totalCount + 1,
+        };
+      });
+    } catch {
+      // 에러 시 서버 데이터로 동기화
+      calendarData.refetch();
+    } finally {
       setIsScheduleModalOpen(false);
       setSelectedSchedule(null);
-  }, []);
+    }
+  }, [selectedSchedule, calendarData]);
+
+  // 일정 삭제 (optimistic update)
+  const handleScheduleDelete = useCallback(async (id: string) => {
+    try {
+      // schedule_ 접두사에서 실제 ID 추출
+      const numericId = id.startsWith('schedule_') ? id.replace('schedule_', '') : id;
+
+      const response = await fetch(`/api/proxy/calendar/schedules/${numericId}`, {
+        method: 'DELETE',
+      });
+
+      if (!response.ok) throw new Error('Failed to delete schedule');
+
+      // Optimistic update: 삭제된 항목만 제거 → 캘린더만 리렌더
+      calendarData.setData((prev) => {
+        if (!prev) return prev;
+        return {
+          ...prev,
+          items: prev.items.filter((item) => item.id !== id),
+          totalCount: Math.max(0, prev.totalCount - 1),
+        };
+      });
+    } catch {
+      // 에러 시 서버 데이터로 동기화
+      calendarData.refetch();
+    } finally {
+      setIsScheduleModalOpen(false);
+      setSelectedSchedule(null);
+    }
+  }, [calendarData]);
 
   // 섹션 순서
   const sectionOrder = dashboardSettings.sectionOrder ?? DEFAULT_SECTION_ORDER;
@@ -548,13 +765,14 @@ export function CEODashboard() {
         {sectionOrder.map(renderDashboardSection)}
       </div>
 
-      {/* 일정 상세 모달 */}
+      {/* 일정 상세 모달 — schedule_ 접두사만 수정/삭제 가능 */}
       <ScheduleDetailModal
         isOpen={isScheduleModalOpen}
         onClose={handleScheduleModalClose}
         schedule={selectedSchedule}
         onSave={handleScheduleSave}
         onDelete={handleScheduleDelete}
+        isEditable={!selectedSchedule?.id || selectedSchedule.id === '' || selectedSchedule.id.startsWith('schedule_')}
       />
 
       {/* 항목 설정 모달 */}

src/components/business/CEODashboard/components.tsx

@@ -319,8 +319,8 @@ export const AmountCardItem = ({
           <div className="mt-auto space-y-0.5 text-xs text-muted-foreground">
             {card.subItems.map((item, idx) => (
               <div key={idx} className="flex justify-between gap-2">
-                <span className="shrink-0">{item.label}</span>
+                <span className="min-w-0 truncate">{item.label}</span>
-                <span className="text-right">{typeof item.value === 'number' ? formatKoreanAmount(item.value) : item.value}</span>
+                <span className="shrink-0 text-right">{typeof item.value === 'number' ? formatKoreanAmount(item.value) : item.value}</span>
               </div>
             ))}
           </div>

src/components/business/CEODashboard/modalConfigs/cardManagementConfigTransformers.ts

@@ -175,21 +175,39 @@ export function transformCm1ModalConfig(
 // cm2: 가지급금 상세 모달 변환기
 // ============================================
 
+/** 카테고리 키 → 한글 라벨 매핑
+ * - category_breakdown 키: 영문 (card, congratulatory, ...)
+ * - loans[].category: 한글 (카드, 경조사, ...) — 백엔드 category_label accessor
+ * 양쪽 모두 대응
+ */
+const CATEGORY_LABELS: Record<string, string> = {
+  // 영문 키 (category_breakdown용)
+  card: '카드',
+  congratulatory: '경조사',
+  gift_certificate: '상품권',
+  entertainment: '접대비',
+  // 한글 값 (loans[].category가 이미 한글인 경우 — 그대로 통과)
+  '카드': '카드',
+  '경조사': '경조사',
+  '상품권': '상품권',
+  '접대비': '접대비',
+};
+
 /**
  * 가지급금 대시보드 API 응답을 cm2 모달 설정으로 변환
  */
 export function transformCm2ModalConfig(
   data: LoanDashboardApiResponse
 ): DetailModalConfig {
-  const { summary, items = [] } = data;
+  const { summary, category_breakdown, loans = [] } = data;
 
-  // 테이블 데이터 매핑
+  // 테이블 데이터 매핑 (백엔드 필드명 기준, 영문 키 → 한글 변환)
-  const tableData = (items || []).map((item) => ({
+  const tableData = (loans || []).map((item) => ({
     date: item.loan_date,
-    classification: item.status_label || '카드',
+    classification: CATEGORY_LABELS[item.category] || item.category || '카드',
-    category: '-',
+    category: item.status_label || '-',
     amount: item.amount,
-    content: item.description,
+    response: item.content,
   }));
 
   // 분류 필터 옵션 동적 생성
@@ -202,22 +220,42 @@ export function transformCm2ModalConfig(
     })),
   ];
 
+  // reviewCards: category_breakdown에서 4개 카테고리 카드 생성
+  const reviewCards = category_breakdown
+    ? {
+        title: '가지급금 검토 필요',
+        cards: Object.entries(category_breakdown).map(([key, breakdown]) => ({
+          label: CATEGORY_LABELS[key] || key,
+          amount: breakdown.outstanding_amount,
+          subLabel: breakdown.unverified_count > 0
+            ? `미증빙 ${breakdown.unverified_count}건`
+            : `${breakdown.total_count}건`,
+        })),
+      }
+    : undefined;
+
   return {
     title: '가지급금 상세',
+    dateFilter: {
+      enabled: true,
+      defaultPreset: '당월',
+      showSearch: true,
+    },
     summaryCards: [
       { label: '가지급금 합계', value: formatKoreanCurrency(summary.total_outstanding) },
       { label: '인정비율 4.6%', value: summary.recognized_interest, unit: '원' },
-      { label: '미정리/미분류', value: `${summary.pending_count ?? 0}건` },
+      { label: '건수', value: `${summary.outstanding_count ?? 0}건` },
     ],
+    reviewCards,
     table: {
-      title: '가지급금 관련 내역',
+      title: '가지급금 내역',
       columns: [
         { key: 'no', label: 'No.', align: 'center' },
         { key: 'date', label: '발생일', align: 'center' },
         { key: 'classification', label: '분류', align: 'center' },
         { key: 'category', label: '구분', align: 'center' },
         { key: 'amount', label: '금액', align: 'right', format: 'currency' },
-        { key: 'content', label: '내용', align: 'left' },
+        { key: 'response', label: '대응', align: 'left' },
       ],
       data: tableData,
       filters: [
@@ -227,11 +265,12 @@ export function transformCm2ModalConfig(
           defaultValue: 'all',
         },
         {
-          key: 'category',
+          key: 'sortOrder',
           options: [
-            { value: 'all', label: '전체' },
+            { value: 'all', label: '정렬' },
-            { value: '카드명', label: '카드명' },
+            { value: 'amountDesc', label: '금액 높은순' },
-            { value: '계좌명', label: '계좌명' },
+            { value: 'amountAsc', label: '금액 낮은순' },
+            { value: 'latest', label: '최신순' },
           ],
           defaultValue: 'all',
         },

src/components/business/CEODashboard/modalConfigs/entertainmentConfigs.ts

@@ -224,11 +224,15 @@ export function getEntertainmentModalConfig(cardId: string): DetailModalConfig |
         totalColumnKey: 'amount',
       },
     },
-    // et_limit, et_remaining, et_used는 모두 동일한 접대비 상세 모달
+    // D1.7 리스크감지형 카드 ID → 접대비 상세 모달
+    et_weekend: entertainmentDetailConfig,
+    et_prohibited: entertainmentDetailConfig,
+    et_high_amount: entertainmentDetailConfig,
+    et_no_receipt: entertainmentDetailConfig,
+    // 레거시 카드 ID (하위 호환)
     et_limit: entertainmentDetailConfig,
     et_remaining: entertainmentDetailConfig,
     et_used: entertainmentDetailConfig,
-    // 대시보드 카드 ID (et1~et4) → 접대비 상세 모달
     et1: entertainmentDetailConfig,
     et2: entertainmentDetailConfig,
     et3: entertainmentDetailConfig,

src/components/business/CEODashboard/modals/DetailModalSections.tsx

@@ -1,6 +1,6 @@
 'use client';
 
-import { useState, useCallback, useMemo } from 'react';
+import { useState, useCallback, useMemo, useEffect, useRef } from 'react';
 import { Search as SearchIcon } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import {
@@ -58,6 +58,16 @@ export const DateFilterSection = ({ config, onFilterChange }: { config: DateFilt
     return `${d.getFullYear()}-${String(d.getMonth() + 1).padStart(2, '0')}-${String(d.getDate()).padStart(2, '0')}`;
   });
   const [searchText, setSearchText] = useState('');
+  const isInitialMount = useRef(true);
+
+  // 날짜 변경 시 자동 조회 (다른 페이지와 동일한 UX)
+  useEffect(() => {
+    if (isInitialMount.current) {
+      isInitialMount.current = false;
+      return;
+    }
+    onFilterChange?.({ startDate, endDate, search: searchText });
+  }, [startDate, endDate]);
 
   const handleSearch = useCallback(() => {
     onFilterChange?.({ startDate, endDate, search: searchText });
@@ -88,11 +98,6 @@ export const DateFilterSection = ({ config, onFilterChange }: { config: DateFilt
                 />
               </div>
             )}
-            {onFilterChange && (
-              <Button size="sm" onClick={handleSearch} className="h-8 px-3 text-xs">
-                조회
-              </Button>
-            )}
           </div>
         }
       />
@@ -103,10 +108,15 @@ export const DateFilterSection = ({ config, onFilterChange }: { config: DateFilt
 export const PeriodSelectSection = ({ config }: { config: PeriodSelectConfig }) => {
   const [selected, setSelected] = useState(config.defaultValue || config.options[0]?.value || '');
 
+  const handleChange = useCallback((value: string) => {
+    setSelected(value);
+    config.onPeriodChange?.(value);
+  }, [config]);
+
   return (
     <div className="flex items-center gap-2 pb-4 border-b">
       <span className="text-sm text-gray-600 font-medium">신고기간</span>
-      <Select value={selected} onValueChange={setSelected}>
+      <Select value={selected} onValueChange={handleChange}>
         <SelectTrigger className="h-8 w-auto min-w-[200px] text-xs">
           <SelectValue />
         </SelectTrigger>

src/components/business/CEODashboard/modals/ScheduleDetailModal.tsx

@@ -6,7 +6,7 @@ import { Input } from '@/components/ui/input';
 import { Textarea } from '@/components/ui/textarea';
 import { Checkbox } from '@/components/ui/checkbox';
 import { TimePicker } from '@/components/ui/time-picker';
-import { DatePicker } from '@/components/ui/date-picker';
+import { DateRangePicker } from '@/components/ui/date-range-picker';
 import {
   Dialog,
   DialogContent,
@@ -21,6 +21,7 @@ import {
   SelectTrigger,
   SelectValue,
 } from '@/components/ui/select';
+import { Badge } from '@/components/ui/badge';
 import type { CalendarScheduleItem } from '../types';
 
 // 색상 옵션
@@ -59,6 +60,7 @@ interface ScheduleDetailModalProps {
   schedule: CalendarScheduleItem | null;
   onSave: (data: ScheduleFormData) => void;
   onDelete?: (id: string) => void;
+  isEditable?: boolean;
 }
 
 export function ScheduleDetailModal({
@@ -67,6 +69,7 @@ export function ScheduleDetailModal({
   schedule,
   onSave,
   onDelete,
+  isEditable = true,
 }: ScheduleDetailModalProps) {
   const isEditMode = schedule && schedule.id !== '';
 
@@ -128,7 +131,14 @@ export function ScheduleDetailModal({
     <Dialog open={isOpen} onOpenChange={(open) => !open && handleCancel()}>
       <DialogContent className="w-[95vw] max-w-[480px] sm:max-w-[480px] p-4 sm:p-6 max-h-[90vh] overflow-y-auto">
         <DialogHeader className="pb-2">
-          <DialogTitle className="text-lg font-bold">일정 상세</DialogTitle>
+          <DialogTitle className="text-lg font-bold flex items-center gap-2">
+            일정 상세
+            {!isEditable && (
+              <Badge variant="secondary" className="text-xs bg-gray-100 text-gray-600">
+                읽기전용
+              </Badge>
+            )}
+          </DialogTitle>
         </DialogHeader>
 
         <div className="space-y-4 py-2">
@@ -139,6 +149,7 @@ export function ScheduleDetailModal({
               value={formData.title}
               onChange={(e) => handleFieldChange('title', e.target.value)}
               placeholder="제목"
+              disabled={!isEditable}
             />
           </div>
 
@@ -148,6 +159,7 @@ export function ScheduleDetailModal({
             <Select
               value={formData.department}
               onValueChange={(value) => handleFieldChange('department', value)}
+              disabled={!isEditable}
             >
               <SelectTrigger>
                 <SelectValue placeholder="부서명" />
@@ -165,23 +177,15 @@ export function ScheduleDetailModal({
           {/* 기간 */}
           <div className="space-y-1.5">
             <label className="text-sm font-medium text-gray-700">기간</label>
-            <div className="flex flex-col gap-2">
+            <DateRangePicker
-              <DatePicker
+              startDate={formData.startDate}
-                value={formData.startDate}
+              endDate={formData.endDate}
-                onChange={(value) => handleFieldChange('startDate', value)}
+              onStartDateChange={(date) => handleFieldChange('startDate', date)}
+              onEndDateChange={(date) => handleFieldChange('endDate', date)}
               size="sm"
               className="w-full"
+              disabled={!isEditable}
             />
-              <div className="flex items-center gap-2">
-                <span className="text-gray-400 text-xs">~</span>
-                <DatePicker
-                  value={formData.endDate}
-                  onChange={(value) => handleFieldChange('endDate', value)}
-                  size="sm"
-                  className="w-full"
-                />
-              </div>
-            </div>
           </div>
 
           {/* 시간 */}
@@ -196,6 +200,7 @@ export function ScheduleDetailModal({
                   onCheckedChange={(checked) =>
                     handleFieldChange('isAllDay', checked === true)
                   }
+                  disabled={!isEditable}
                 />
                 <label htmlFor="isAllDay" className="text-sm text-gray-600 cursor-pointer">
                   종일
@@ -236,9 +241,10 @@ export function ScheduleDetailModal({
                     formData.color === color.value
                       ? 'ring-2 ring-offset-2 ring-gray-400'
                       : 'hover:scale-110'
-                  }`}
+                  } ${!isEditable ? 'opacity-50 cursor-not-allowed' : ''}`}
-                  onClick={() => handleFieldChange('color', color.value)}
+                  onClick={() => isEditable && handleFieldChange('color', color.value)}
                   title={color.label}
+                  disabled={!isEditable}
                 />
               ))}
             </div>
@@ -252,11 +258,14 @@ export function ScheduleDetailModal({
               onChange={(e) => handleFieldChange('content', e.target.value)}
               placeholder="내용"
               className="min-h-[100px] resize-none"
+              disabled={!isEditable}
             />
           </div>
         </div>
 
         <DialogFooter className="flex flex-row gap-2 pt-2">
+          {isEditable ? (
+            <>
               {isEditMode && onDelete && (
                 <Button
                   variant="outline"
@@ -272,6 +281,12 @@ export function ScheduleDetailModal({
               >
                 {isEditMode ? '수정' : '등록'}
               </Button>
+            </>
+          ) : (
+            <Button variant="outline" onClick={handleCancel}>
+              닫기
+            </Button>
+          )}
         </DialogFooter>
       </DialogContent>
     </Dialog>

src/components/business/CEODashboard/sections/CalendarSection.tsx

@@ -44,6 +44,22 @@ const SCHEDULE_TYPE_COLORS: Record<string, string> = {
   tax: 'orange',
 };
 
+// 일정 타입별 라벨
+const SCHEDULE_TYPE_LABELS: Record<string, string> = {
+  order: '생산',
+  construction: '시공',
+  schedule: '일정',
+  other: '기타',
+};
+
+// 일정 타입별 뱃지 색상
+const SCHEDULE_TYPE_BADGE_COLORS: Record<string, string> = {
+  order: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300',
+  construction: 'bg-purple-100 text-purple-700 dark:bg-purple-900/40 dark:text-purple-300',
+  schedule: 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+  other: 'bg-gray-100 text-gray-700 dark:bg-gray-800 dark:text-gray-300',
+};
+
 // 이슈 뱃지별 색상
 const ISSUE_BADGE_COLORS: Record<TodayIssueListBadgeType, string> = {
   '수주등록': 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
@@ -453,6 +469,11 @@ export function CalendarSection({
                         return (
                           <div key={ev.id} className="flex items-center gap-1.5 text-xs text-muted-foreground">
                             <span className={`w-2 h-2 rounded-full shrink-0 ${dotColor}`} />
+                            {isSelected && evType !== 'holiday' && evType !== 'tax' && evType !== 'issue' && (
+                              <span className={`text-[10px] shrink-0 px-1 rounded ${SCHEDULE_TYPE_BADGE_COLORS[evType] || ''}`}>
+                                {SCHEDULE_TYPE_LABELS[evType] || ''}
+                              </span>
+                            )}
                             <span className={isSelected ? '' : 'truncate'}>{cleanTitle}</span>
                           </div>
                         );
@@ -469,8 +490,8 @@ export function CalendarSection({
           </div>
         </div>
 
-        {/* 데스크탑: 기존 캘린더 + 상세 */}
+        {/* 데스크탑: 캘린더 + 상세 (태블릿: 세로배치, 와이드: 가로배치) */}
-        <div className="hidden lg:grid lg:grid-cols-2 gap-6">
+        <div className="hidden lg:grid lg:grid-cols-1 xl:grid-cols-2 gap-6">
           {/* 캘린더 영역 */}
           <div>
             <ScheduleCalendar
@@ -554,7 +575,12 @@ export function CalendarSection({
                     className="p-3 border border-border rounded-lg hover:bg-muted/50 transition-colors cursor-pointer"
                     onClick={() => onScheduleClick?.(schedule)}
                   >
-                    <div className="font-medium text-base text-foreground mb-1">{schedule.title}</div>
+                    <div className="flex items-start gap-2 mb-1">
+                      <Badge variant="secondary" className={`shrink-0 text-xs ${SCHEDULE_TYPE_BADGE_COLORS[schedule.type]}`}>
+                        {SCHEDULE_TYPE_LABELS[schedule.type] || '일정'}
+                      </Badge>
+                      <span className="font-medium text-base text-foreground flex-1">{schedule.title}</span>
+                    </div>
                     <div className="text-sm text-muted-foreground">{formatScheduleDetail(schedule)}</div>
                   </div>
                 ))}

src/components/business/CEODashboard/sections/EntertainmentSection.tsx

@@ -1,12 +1,12 @@
 'use client';
 
-import { Wine, Utensils, Users, CreditCard } from 'lucide-react';
+import { Moon, ShieldAlert, Banknote, FileWarning, Wine } from 'lucide-react';
 import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { EntertainmentData } from '../types';
 
-// 카드별 아이콘 매핑
+// 카드별 아이콘 매핑 (주말/심야, 기피업종, 고액결제, 증빙미비)
-const CARD_ICONS = [Wine, Utensils, Users, CreditCard];
+const CARD_ICONS = [Moon, ShieldAlert, Banknote, FileWarning];
-const CARD_THEMES: SectionColorTheme[] = ['pink', 'purple', 'indigo', 'red'];
+const CARD_THEMES: SectionColorTheme[] = ['purple', 'red', 'orange', 'pink'];
 
 interface EntertainmentSectionProps {
   data: EntertainmentData;

src/components/business/CEODashboard/sections/ReceivableSection.tsx

@@ -1,13 +1,13 @@
 'use client';
 
 import { useRouter } from 'next/navigation';
-import { Banknote, Clock, AlertTriangle, CircleDollarSign, ChevronRight } from 'lucide-react';
+import { Banknote, CircleDollarSign, Building2, TrendingUp, ChevronRight } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { ReceivableData } from '../types';
 
-// 카드별 아이콘 매핑 (미수금 합계, 30일 이내, 30~90일, 90일 초과)
+// 카드별 아이콘 매핑 (누적미수금, 당월미수금, 거래처, Top3)
-const CARD_ICONS = [CircleDollarSign, Banknote, Clock, AlertTriangle];
+const CARD_ICONS = [CircleDollarSign, Banknote, Building2, TrendingUp];
 const CARD_THEMES: SectionColorTheme[] = ['amber', 'green', 'orange', 'red'];
 
 interface ReceivableSectionProps {

src/components/business/CEODashboard/sections/WelfareSection.tsx

@@ -1,12 +1,12 @@
 'use client';
 
-import { Heart, Gift, Coffee, Smile } from 'lucide-react';
+import { Receipt, Moon, UserX, BarChart3, Heart } from 'lucide-react';
 import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { WelfareData } from '../types';
 
-// 카드별 아이콘 매핑
+// 카드별 아이콘 매핑 (비과세한도초과, 사적사용의심, 특정인편중, 항목별한도초과)
-const CARD_ICONS = [Heart, Gift, Coffee, Smile];
+const CARD_ICONS = [Receipt, Moon, UserX, BarChart3];
-const CARD_THEMES: SectionColorTheme[] = ['emerald', 'green', 'cyan', 'blue'];
+const CARD_THEMES: SectionColorTheme[] = ['red', 'purple', 'orange', 'cyan'];
 
 interface WelfareSectionProps {
   data: WelfareData;

src/components/business/CEODashboard/types.ts

@@ -693,6 +693,7 @@ export interface PeriodSelectConfig {
   enabled: boolean;
   options: { value: string; label: string }[];
   defaultValue?: string;
+  onPeriodChange?: (value: string) => void;
 }
 
 // 상세 모달 전체 설정 타입

src/hooks/useCEODashboard.ts

@@ -18,14 +18,18 @@ import type {
   DailyReportApiResponse,
   ReceivablesApiResponse,
   BadDebtApiResponse,
+  ExpectedExpenseApiResponse,
   CardTransactionApiResponse,
   StatusBoardApiResponse,
   TodayIssueApiResponse,
   CalendarApiResponse,
   VatApiResponse,
+  VatDetailApiResponse,
   EntertainmentApiResponse,
+  EntertainmentDetailApiResponse,
   WelfareApiResponse,
   WelfareDetailApiResponse,
+  ExpectedExpenseDashboardDetailApiResponse,
   SalesStatusApiResponse,
   PurchaseStatusApiResponse,
   DailyProductionApiResponse,
@@ -38,18 +42,18 @@ import {
   transformDailyReportResponse,
   transformReceivableResponse,
   transformDebtCollectionResponse,
+  transformMonthlyExpenseResponse,
   transformCardManagementResponse,
   transformStatusBoardResponse,
   transformTodayIssueResponse,
   transformCalendarResponse,
   transformVatResponse,
+  transformVatDetailResponse,
   transformEntertainmentResponse,
+  transformEntertainmentDetailResponse,
   transformWelfareResponse,
   transformWelfareDetailResponse,
-  transformPurchaseRecordsToModal,
+  transformExpectedExpenseDetailResponse,
-  transformCardTransactionsToModal,
-  transformBillRecordsToModal,
-  transformAllExpensesToModal,
   transformSalesStatusResponse,
   transformPurchaseStatusResponse,
   transformDailyProductionResponse,
@@ -58,11 +62,6 @@ import {
   transformDailyAttendanceResponse,
 } from '@/lib/api/dashboard/transformers';
 
-import { getPurchases } from '@/components/accounting/PurchaseManagement/actions';
-import { getCardTransactionList } from '@/components/accounting/CardTransactionInquiry/actions';
-import { getBills } from '@/components/accounting/BillManagement/actions';
-import { formatAmount } from '@/lib/api/dashboard/transformers/common';
-
 import type {
   DailyReportData,
   ReceivableData,
@@ -124,6 +123,20 @@ async function fetchCardManagementData(fallbackData?: CardManagementData) {
   return transformCardManagementResponse(cardApiData, loanData, taxData, fallbackData);
 }
 
+// ============================================
+// 당월 날짜 범위 유틸리티
+// ============================================
+
+function getCurrentMonthEndpoint(base: string): string {
+  const now = new Date();
+  const y = now.getFullYear();
+  const m = now.getMonth() + 1;
+  const startDate = `${y}-${String(m).padStart(2, '0')}-01`;
+  const lastDay = new Date(y, m, 0).getDate();
+  const endDate = `${y}-${String(m).padStart(2, '0')}-${String(lastDay).padStart(2, '0')}`;
+  return buildEndpoint(base, { start_date: startDate, end_date: endDate });
+}
+
 // ============================================
 // 1~4. 단순 섹션 Hooks (파라미터 없음)
 // ============================================
@@ -150,65 +163,10 @@ export function useDebtCollection() {
 }
 
 export function useMonthlyExpense() {
-  const [data, setData] = useState<MonthlyExpenseData | null>(null);
+  return useDashboardFetch<ExpectedExpenseApiResponse, MonthlyExpenseData>(
-  const [loading, setLoading] = useState(true);
+    getCurrentMonthEndpoint('expected-expenses/summary'),
-  const [error, setError] = useState<string | null>(null);
+    transformMonthlyExpenseResponse,
-
+  );
-  const fetchData = useCallback(async () => {
-    try {
-      setLoading(true);
-      setError(null);
-
-      // 당월 날짜 범위
-      const now = new Date();
-      const y = now.getFullYear();
-      const m = now.getMonth() + 1;
-      const startDate = `${y}-${String(m).padStart(2, '0')}-01`;
-      const lastDay = new Date(y, m, 0).getDate();
-      const endDate = `${y}-${String(m).padStart(2, '0')}-${String(lastDay).padStart(2, '0')}`;
-      const commonParams = { perPage: 9999, page: 1 };
-
-      const [purchaseResult, cardResult, billResult] = await Promise.all([
-        getPurchases({ ...commonParams, startDate, endDate }),
-        getCardTransactionList({ ...commonParams, startDate, endDate }),
-        getBills({ ...commonParams, issueStartDate: startDate, issueEndDate: endDate }),
-      ]);
-
-      const purchases = purchaseResult.success ? purchaseResult.data : [];
-      const cards = cardResult.success ? cardResult.data : [];
-      const bills = billResult.success ? billResult.data : [];
-
-      const purchaseTotal = purchases.reduce((sum, r) => sum + r.totalAmount, 0);
-      const cardTotal = cards.reduce((sum, r) => sum + r.totalAmount, 0);
-      const billTotal = bills.reduce((sum, r) => sum + r.amount, 0);
-      const grandTotal = purchaseTotal + cardTotal + billTotal;
-
-      const result: MonthlyExpenseData = {
-        cards: [
-          { id: 'me1', label: '매입', amount: purchaseTotal },
-          { id: 'me2', label: '카드', amount: cardTotal },
-          { id: 'me3', label: '발행어음', amount: billTotal },
-          { id: 'me4', label: '총 예상 지출 합계', amount: grandTotal },
-        ],
-        checkPoints: grandTotal > 0
-          ? [{ id: 'me-total', type: 'info' as const, message: `이번 달 예상 지출은 ${formatAmount(grandTotal)}입니다.`, highlights: [{ text: formatAmount(grandTotal), color: 'blue' as const }] }]
-          : [{ id: 'me-total', type: 'info' as const, message: '이번 달 예상 지출이 없습니다.' }],
-      };
-
-      setData(result);
-    } catch (err) {
-      setError(err instanceof Error ? err.message : '데이터 로딩 실패');
-      console.error('MonthlyExpense API Error:', err);
-    } finally {
-      setLoading(false);
-    }
-  }, []);
-
-  useEffect(() => {
-    fetchData();
-  }, [fetchData]);
-
-  return { data, loading, error, refetch: fetchData };
 }
 
 // ============================================
@@ -350,6 +308,27 @@ export function useVat(options: UseVatOptions = {}) {
   return useDashboardFetch<VatApiResponse, VatData>(endpoint, transformVatResponse);
 }
 
+// ============================================
+// 9-1. VatDetail Hook (부가세 상세 - 모달용)
+// ============================================
+
+export function useVatDetail() {
+  const endpoint = useMemo(() => 'vat/detail', []);
+
+  const result = useDashboardFetch<VatDetailApiResponse, DetailModalConfig>(
+    endpoint,
+    transformVatDetailResponse,
+    { lazy: true },
+  );
+
+  return {
+    modalConfig: result.data,
+    loading: result.loading,
+    error: result.error,
+    refetch: result.refetch,
+  };
+}
+
 // ============================================
 // 10. Entertainment Hook (접대비)
 // ============================================
@@ -423,6 +402,43 @@ export function useWelfare(options: UseWelfareOptions = {}) {
   );
 }
 
+// ============================================
+// 11-1. EntertainmentDetail Hook (접대비 상세 - 모달용)
+// ============================================
+
+export interface UseEntertainmentDetailOptions {
+  companyType?: 'large' | 'medium' | 'small';
+  year?: number;
+  quarter?: number;
+}
+
+export function useEntertainmentDetail(options: UseEntertainmentDetailOptions = {}) {
+  const { companyType = 'medium', year, quarter } = options;
+
+  const endpoint = useMemo(
+    () =>
+      buildEndpoint('entertainment/detail', {
+        company_type: companyType,
+        year,
+        quarter,
+      }),
+    [companyType, year, quarter],
+  );
+
+  const result = useDashboardFetch<EntertainmentDetailApiResponse, DetailModalConfig>(
+    endpoint,
+    transformEntertainmentDetailResponse,
+    { lazy: true },
+  );
+
+  return {
+    modalConfig: result.data,
+    loading: result.loading,
+    error: result.error,
+    refetch: result.refetch,
+  };
+}
+
 // ============================================
 // 12. WelfareDetail Hook (복리후생비 상세 - 모달용)
 // ============================================
@@ -547,44 +563,42 @@ export function useMonthlyExpenseDetail() {
   const [loading, setLoading] = useState(false);
   const [error, setError] = useState<string | null>(null);
 
+  // cardId → transaction_type 매핑
+  const CARD_TRANSACTION_TYPE: Record<MonthlyExpenseCardId, string | undefined> = {
+    me1: 'purchase',
+    me2: 'card',
+    me3: 'bill',
+    me4: undefined, // 전체
+  };
+
   const fetchData = useCallback(async (cardId: MonthlyExpenseCardId, filterParams?: { startDate?: string; endDate?: string; search?: string }) => {
     try {
       setLoading(true);
       setError(null);
 
-      // 당월 기본 날짜 범위
+      // 대시보드 전용 API 엔드포인트 구성
-      const now = new Date();
+      const transactionType = CARD_TRANSACTION_TYPE[cardId];
-      const startDate = filterParams?.startDate || `${now.getFullYear()}-${String(now.getMonth() + 1).padStart(2, '0')}-01`;
+      const params: Record<string, string | undefined> = {
-      const endDate = filterParams?.endDate || `${now.getFullYear()}-${String(now.getMonth() + 1).padStart(2, '0')}-${String(new Date(now.getFullYear(), now.getMonth() + 1, 0).getDate()).padStart(2, '0')}`;
+        transaction_type: transactionType,
-      const search = filterParams?.search;
+        start_date: filterParams?.startDate,
+        end_date: filterParams?.endDate,
+        search: filterParams?.search,
+      };
+      const endpoint = buildEndpoint('/api/proxy/expected-expenses/dashboard-detail', params);
 
-      // 전체 데이터 가져오기 (perPage 크게 설정)
+      const response = await fetch(endpoint);
-      const commonParams = { perPage: 9999, page: 1 };
+      if (!response.ok) {
-
+        throw new Error(`API 오류: ${response.status}`);
-      let transformed: DetailModalConfig;
-
-      if (cardId === 'me1') {
-        const result = await getPurchases({ ...commonParams, startDate, endDate, search });
-        transformed = transformPurchaseRecordsToModal(result.success ? result.data : []);
-      } else if (cardId === 'me2') {
-        const result = await getCardTransactionList({ ...commonParams, startDate, endDate, search });
-        transformed = transformCardTransactionsToModal(result.success ? result.data : []);
-      } else if (cardId === 'me3') {
-        const result = await getBills({ ...commonParams, issueStartDate: startDate, issueEndDate: endDate, search });
-        transformed = transformBillRecordsToModal(result.success ? result.data : []);
-      } else {
-        // me4: 3개 모두 호출 후 합산
-        const [purchaseResult, cardResult, billResult] = await Promise.all([
-          getPurchases({ ...commonParams, startDate, endDate, search }),
-          getCardTransactionList({ ...commonParams, startDate, endDate, search }),
-          getBills({ ...commonParams, issueStartDate: startDate, issueEndDate: endDate, search }),
-        ]);
-        transformed = transformAllExpensesToModal(
-          purchaseResult.success ? purchaseResult.data : [],
-          cardResult.success ? cardResult.data : [],
-          billResult.success ? billResult.data : [],
-        );
       }
+      const result = await response.json();
+      if (!result.success) {
+        throw new Error(result.message || '데이터 조회 실패');
+      }
+
+      const transformed = transformExpectedExpenseDetailResponse(
+        result.data as ExpectedExpenseDashboardDetailApiResponse,
+        cardId,
+      );
 
       setModalConfig(transformed);
       return transformed;
@@ -712,57 +726,12 @@ export function useCEODashboard(options: UseCEODashboardOptions = {}): CEODashbo
     { initialLoading: enableDailyAttendance },
   );
 
-  // MonthlyExpense: 커스텀 (3개 페이지 API 병렬)
+  // MonthlyExpense: 대시보드 전용 API (당월 필터)
-  const [meData, setMeData] = useState<MonthlyExpenseData | null>(null);
+  const me = useDashboardFetch<ExpectedExpenseApiResponse, MonthlyExpenseData>(
-  const [meLoading, setMeLoading] = useState(enableMonthlyExpense);
+    enableMonthlyExpense ? getCurrentMonthEndpoint('expected-expenses/summary') : null,
-  const [meError, setMeError] = useState<string | null>(null);
+    transformMonthlyExpenseResponse,
-
+    { initialLoading: enableMonthlyExpense },
-  const fetchME = useCallback(async () => {
+  );
-    if (!enableMonthlyExpense) return;
-    try {
-      setMeLoading(true);
-      setMeError(null);
-      const now = new Date();
-      const y = now.getFullYear();
-      const m = now.getMonth() + 1;
-      const startDate = `${y}-${String(m).padStart(2, '0')}-01`;
-      const lastDay = new Date(y, m, 0).getDate();
-      const endDate = `${y}-${String(m).padStart(2, '0')}-${String(lastDay).padStart(2, '0')}`;
-      const commonParams = { perPage: 9999, page: 1 };
-
-      const [purchaseResult, cardResult, billResult] = await Promise.all([
-        getPurchases({ ...commonParams, startDate, endDate }),
-        getCardTransactionList({ ...commonParams, startDate, endDate }),
-        getBills({ ...commonParams, issueStartDate: startDate, issueEndDate: endDate }),
-      ]);
-
-      const purchases = purchaseResult.success ? purchaseResult.data : [];
-      const cards = cardResult.success ? cardResult.data : [];
-      const bills = billResult.success ? billResult.data : [];
-
-      const purchaseTotal = purchases.reduce((sum, r) => sum + r.totalAmount, 0);
-      const cardTotal = cards.reduce((sum, r) => sum + r.totalAmount, 0);
-      const billTotal = bills.reduce((sum, r) => sum + r.amount, 0);
-      const grandTotal = purchaseTotal + cardTotal + billTotal;
-
-      setMeData({
-        cards: [
-          { id: 'me1', label: '매입', amount: purchaseTotal },
-          { id: 'me2', label: '카드', amount: cardTotal },
-          { id: 'me3', label: '발행어음', amount: billTotal },
-          { id: 'me4', label: '총 예상 지출 합계', amount: grandTotal },
-        ],
-        checkPoints: grandTotal > 0
-          ? [{ id: 'me-total', type: 'info' as const, message: `이번 달 예상 지출은 ${formatAmount(grandTotal)}입니다.`, highlights: [{ text: formatAmount(grandTotal), color: 'blue' as const }] }]
-          : [{ id: 'me-total', type: 'info' as const, message: '이번 달 예상 지출이 없습니다.' }],
-      });
-    } catch (err) {
-      setMeError(err instanceof Error ? err.message : '데이터 로딩 실패');
-      console.error('MonthlyExpense API Error:', err);
-    } finally {
-      setMeLoading(false);
-    }
-  }, [enableMonthlyExpense]);
 
   // CardManagement: 커스텀 (3개 API 병렬)
   const [cmData, setCmData] = useState<CardManagementData | null>(null);
@@ -785,15 +754,14 @@ export function useCEODashboard(options: UseCEODashboardOptions = {}): CEODashbo
   }, [enableCardManagement, cardManagementFallback]);
 
   useEffect(() => {
-    fetchME();
     fetchCM();
-  }, [fetchME, fetchCM]);
+  }, [fetchCM]);
 
   const refetchAll = useCallback(() => {
     dr.refetch();
     rv.refetch();
     dc.refetch();
-    fetchME();
+    me.refetch();
     fetchCM();
     sb.refetch();
     ss.refetch();
@@ -803,13 +771,13 @@ export function useCEODashboard(options: UseCEODashboardOptions = {}): CEODashbo
     cs.refetch();
     da.refetch();
     // eslint-disable-next-line react-hooks/exhaustive-deps
-  }, [dr.refetch, rv.refetch, dc.refetch, fetchME, fetchCM, sb.refetch, ss.refetch, ps.refetch, dp.refetch, us.refetch, cs.refetch, da.refetch]);
+  }, [dr.refetch, rv.refetch, dc.refetch, me.refetch, fetchCM, sb.refetch, ss.refetch, ps.refetch, dp.refetch, us.refetch, cs.refetch, da.refetch]);
 
   return {
     dailyReport: { data: dr.data, loading: dr.loading, error: dr.error },
     receivable: { data: rv.data, loading: rv.loading, error: rv.error },
     debtCollection: { data: dc.data, loading: dc.loading, error: dc.error },
-    monthlyExpense: { data: meData, loading: meLoading, error: meError },
+    monthlyExpense: { data: me.data, loading: me.loading, error: me.error },
     cardManagement: { data: cmData, loading: cmLoading, error: cmError },
     statusBoard: { data: sb.data, loading: sb.loading, error: sb.error },
     salesStatus: { data: ss.data, loading: ss.loading, error: ss.error },

src/hooks/useCardManagementModals.ts

@@ -52,7 +52,7 @@ export interface UseCardManagementModalsReturn {
   /** 에러 메시지 */
   error: string | null;
   /** 특정 카드의 모달 데이터 조회 - 데이터 직접 반환 */
-  fetchModalData: (cardId: CardManagementCardId) => Promise<CardManagementModalData>;
+  fetchModalData: (cardId: CardManagementCardId, params?: { start_date?: string; end_date?: string }) => Promise<CardManagementModalData>;
   /** 모든 카드 데이터 조회 */
   fetchAllData: () => Promise<void>;
   /** 데이터 초기화 */
@@ -105,11 +105,15 @@ export function useCardManagementModals(): UseCardManagementModalsReturn {
 
   /**
    * cm2: 가지급금 상세 데이터 조회
+   * @param params - 날짜 필터 (선택)
    * @returns 조회된 데이터 (실패 시 null)
    */
-  const fetchCm2Data = useCallback(async (): Promise<LoanDashboardApiResponse | null> => {
+  const fetchCm2Data = useCallback(async (params?: {
+    start_date?: string;
+    end_date?: string;
+  }): Promise<LoanDashboardApiResponse | null> => {
     try {
-      const response = await fetchLoanDashboard();
+      const response = await fetchLoanDashboard(params);
       if (response.success && response.data) {
         setCm2Data(response.data);
         return response.data;
@@ -148,10 +152,14 @@ export function useCardManagementModals(): UseCardManagementModalsReturn {
 
   /**
    * 특정 카드의 모달 데이터 조회
+   * @param params - cm2용 날짜 필터 (선택)
    * @returns 조회된 모달 데이터 객체 (카드 ID에 해당하는 데이터만 포함)
    */
   const fetchModalData = useCallback(
-    async (cardId: CardManagementCardId): Promise<CardManagementModalData> => {
+    async (cardId: CardManagementCardId, params?: {
+      start_date?: string;
+      end_date?: string;
+    }): Promise<CardManagementModalData> => {
       setLoading(true);
       setError(null);
 
@@ -163,7 +171,7 @@ export function useCardManagementModals(): UseCardManagementModalsReturn {
             result.cm1Data = await fetchCm1Data();
             break;
           case 'cm2':
-            result.cm2Data = await fetchCm2Data();
+            result.cm2Data = await fetchCm2Data(params);
             break;
           case 'cm3':
           case 'cm4': {

src/hooks/useDashboardFetch.ts

@@ -38,8 +38,8 @@ export function useDashboardFetch<TApi, TResult>(
   const [loading, setLoading] = useState(options?.initialLoading ?? !lazy);
   const [error, setError] = useState<string | null>(null);
 
-  const fetchData = useCallback(async () => {
+  const fetchData = useCallback(async (): Promise<TResult | null> => {
-    if (!endpoint) return;
+    if (!endpoint) return null;
     try {
       setLoading(true);
       setError(null);
@@ -55,10 +55,12 @@ export function useDashboardFetch<TApi, TResult>(
 
       const transformed = transformer(result.data);
       setData(transformed);
+      return transformed;
     } catch (err) {
       const errorMessage = err instanceof Error ? err.message : '데이터 로딩 실패';
       setError(errorMessage);
       console.error(`Dashboard API Error [${endpoint}]:`, err);
+      return null;
     } finally {
       setLoading(false);
     }
@@ -70,7 +72,7 @@ export function useDashboardFetch<TApi, TResult>(
     }
   }, [lazy, endpoint, fetchData]);
 
-  return { data, loading, error, refetch: fetchData };
+  return { data, loading, error, refetch: fetchData, setData };
 }
 
 /**

src/lib/api/dashboard/endpoints.ts

@@ -102,12 +102,17 @@ export async function fetchCardTransactionDashboard(): Promise<ApiResponse<CardD
  * 가지급금 대시보드 데이터 조회
  * GET /api/v1/loans/dashboard
  *
- * @returns 가지급금 요약, 월별 추이, 사용자별 분포, 거래 목록
+ * @param params - 날짜 필터 (선택)
+ * @returns 가지급금 요약, 카테고리 집계, 거래 목록
  */
-export async function fetchLoanDashboard(): Promise<ApiResponse<LoanDashboardApiResponse>> {
+export async function fetchLoanDashboard(params?: {
+  start_date?: string;
+  end_date?: string;
+}): Promise<ApiResponse<LoanDashboardApiResponse>> {
   try {
     const response = await apiClient.get<ApiResponse<LoanDashboardApiResponse>>(
-      '/loans/dashboard'
+      '/loans/dashboard',
+      params ? { params } : undefined
     );
     return response;
   } catch (error) {
@@ -126,13 +131,10 @@ export async function fetchLoanDashboard(): Promise<ApiResponse<LoanDashboardApi
         data: {
           summary: {
             total_outstanding: 0,
-            settled_amount: 0,
             recognized_interest: 0,
-            pending_count: 0,
+            outstanding_count: 0,
           },
-          monthly_trend: [],
+          loans: [],
-          user_distribution: [],
-          items: [],
         },
       };
     }
@@ -144,13 +146,10 @@ export async function fetchLoanDashboard(): Promise<ApiResponse<LoanDashboardApi
       data: {
         summary: {
           total_outstanding: 0,
-          settled_amount: 0,
           recognized_interest: 0,
-          pending_count: 0,
+          outstanding_count: 0,
         },
-        monthly_trend: [],
+        loans: [],
-        user_distribution: [],
-        items: [],
       },
     };
   }

src/lib/api/dashboard/transformers.ts

@@ -10,7 +10,7 @@ export { transformReceivableResponse, transformDebtCollectionResponse } from './
 export { transformMonthlyExpenseResponse, transformCardManagementResponse } from './transformers/expense';
 export { transformStatusBoardResponse, transformTodayIssueResponse } from './transformers/status-issue';
 export { transformCalendarResponse } from './transformers/calendar';
-export { transformVatResponse, transformEntertainmentResponse, transformWelfareResponse, transformWelfareDetailResponse } from './transformers/tax-benefits';
+export { transformVatResponse, transformVatDetailResponse, transformEntertainmentResponse, transformEntertainmentDetailResponse, transformWelfareResponse, transformWelfareDetailResponse } from './transformers/tax-benefits';
 export { transformPurchaseDetailResponse, transformCardDetailResponse, transformBillDetailResponse, transformExpectedExpenseDetailResponse, transformPurchaseRecordsToModal, transformCardTransactionsToModal, transformBillRecordsToModal, transformAllExpensesToModal } from './transformers/expense-detail';
 export { transformSalesStatusResponse, transformPurchaseStatusResponse } from './transformers/sales-purchase';
 export { transformDailyProductionResponse, transformUnshippedResponse, transformConstructionResponse } from './transformers/production-logistics';

src/lib/api/dashboard/transformers/expense.ts

@@ -14,7 +14,7 @@ import type {
   CheckPoint,
   CheckPointType,
 } from '@/components/business/CEODashboard/types';
-import { formatAmount, calculateChangeRate } from './common';
+import { formatAmount } from './common';
 
 // ============================================
 // 월 예상 지출 (MonthlyExpense)
@@ -78,49 +78,84 @@ export function transformMonthlyExpenseResponse(api: ExpectedExpenseApiResponse)
 }
 
 // ============================================
-// 카드/가지급금 (CardManagement)
+// 카드/가지급금 (CardManagement) — D1.7 5장 카드 구조
 // ============================================
 
 /**
- * 카드/가지급금 CheckPoints 생성
+ * 카드/가지급금 CheckPoints 생성 (D1.7)
+ *
+ * CP1: 법인카드 → 가지급금 전환 경고
+ * CP2: 인정이자 발생 현황
+ * CP3: 접대비 불인정 항목 감지
+ * CP4: 주말 카드 사용 감지 (향후 확장)
  */
-function generateCardManagementCheckPoints(api: CardTransactionApiResponse): CheckPoint[] {
+function generateCardManagementCheckPoints(
+  loanApi?: LoanDashboardApiResponse | null,
+  taxApi?: TaxSimulationApiResponse | null,
+  cardApi?: CardTransactionApiResponse | null,
+): CheckPoint[] {
   const checkPoints: CheckPoint[] = [];
 
-  // 전월 대비 변화
+  const totalOutstanding = loanApi?.summary?.total_outstanding ?? 0;
-  const changeRate = calculateChangeRate(api.current_month_total, api.previous_month_total);
+  const interestRate = taxApi?.loan_summary?.interest_rate ?? 4.6;
-  if (Math.abs(changeRate) > 10) {
+  const recognizedInterest = taxApi?.loan_summary?.recognized_interest ?? 0;
-    const type: CheckPointType = changeRate > 0 ? 'warning' : 'info';
+
+  // CP1: 법인카드 사용 중 가지급금 전환 경고
+  if (totalOutstanding > 0) {
     checkPoints.push({
-      id: 'cm-change',
+      id: 'cm-cp1',
-      type,
+      type: 'success' as CheckPointType,
-      message: `당월 카드 사용액이 전월 대비 ${changeRate > 0 ? '+' : ''}${changeRate.toFixed(1)}% 변동했습니다.`,
+      message: `법인카드 사용 중 ${formatAmount(totalOutstanding)}이 가지급금으로 전환되었습니다. 연 ${interestRate}% 인정이자가 발생합니다.`,
       highlights: [
-        { text: `${changeRate > 0 ? '+' : ''}${changeRate.toFixed(1)}%`, color: changeRate > 0 ? 'red' as const : 'green' as const },
+        { text: formatAmount(totalOutstanding), color: 'red' as const },
+        { text: '가지급금', color: 'red' as const },
+        { text: `연 ${interestRate}% 인정이자`, color: 'red' as const },
       ],
     });
   }
 
-  // 당월 사용액
+  // CP2: 인정이자 발생 현황
+  if (totalOutstanding > 0 && recognizedInterest > 0) {
     checkPoints.push({
-    id: 'cm-current',
+      id: 'cm-cp2',
-    type: 'info' as CheckPointType,
+      type: 'success' as CheckPointType,
-    message: `당월 카드 사용 총 ${formatAmount(api.current_month_total)}입니다.`,
+      message: `현재 가지급금 ${formatAmount(totalOutstanding)} × ${interestRate}% = 연간 약 ${formatAmount(recognizedInterest)}의 인정이자가 발생 중입니다.`,
       highlights: [
-      { text: formatAmount(api.current_month_total), color: 'blue' as const },
+        { text: `연간 약 ${formatAmount(recognizedInterest)}의 인정이자`, color: 'red' as const },
       ],
     });
+  }
+
+  // CP3: 접대비 불인정 항목 감지
+  const entertainmentCount = loanApi?.category_breakdown?.entertainment?.unverified_count ?? 0;
+  if (entertainmentCount > 0) {
+    checkPoints.push({
+      id: 'cm-cp3',
+      type: 'success' as CheckPointType,
+      message: '상품권/귀금속 등 접대비 불인정 항목 결제 감지. 가지급금 처리 예정입니다.',
+      highlights: [
+        { text: '불인정 항목 결제 감지', color: 'red' as const },
+      ],
+    });
+  }
+
+  // CP4: 주말 카드 사용 감지 (향후 card-transactions API 확장 시)
+  // 현재는 cardApi 데이터에서 주말 사용 정보가 없으므로 placeholder
+  if (cardApi && cardApi.current_month_total > 0) {
+    // 향후 weekend_amount 필드 추가 시 활성화
+  }
 
   return checkPoints;
 }
 
 /**
  * CardTransaction API 응답 → Frontend 타입 변환
- * 4개 카드 구조:
+ * D1.7 5장 카드 구조:
- * - cm1: 카드 사용액 (CardTransaction API)
+ * - cm1: 카드 (loans category_breakdown.card)
- * - cm2: 가지급금 (LoanDashboard API)
+ * - cm2: 경조사 (loans category_breakdown.congratulatory)
- * - cm3: 법인세 예상 가중 (TaxSimulation API - corporate_tax.difference)
+ * - cm3: 상품권 (loans category_breakdown.gift_certificate)
- * - cm4: 대표자 종합세 예상 가중 (TaxSimulation API - income_tax.difference)
+ * - cm4: 접대비 (loans category_breakdown.entertainment)
+ * - cm_total: 총 가지급금 합계 (loans summary.total_outstanding)
  */
 export function transformCardManagementResponse(
   summaryApi: CardTransactionApiResponse,
@@ -128,50 +163,69 @@ export function transformCardManagementResponse(
   taxApi?: TaxSimulationApiResponse | null,
   fallbackData?: CardManagementData
 ): CardManagementData {
-  const changeRate = calculateChangeRate(summaryApi.current_month_total, summaryApi.previous_month_total);
+  const breakdown = loanApi?.category_breakdown;
+  const totalOutstanding = loanApi?.summary?.total_outstanding ?? 0;
 
-  // cm2: 가지급금 금액 (LoanDashboard API 또는 fallback)
+  // 카테고리별 금액 추출
-  const loanAmount = loanApi?.summary?.total_outstanding ?? fallbackData?.cards[1]?.amount ?? 0;
+  const cardAmount = breakdown?.card?.outstanding_amount ?? fallbackData?.cards[0]?.amount ?? 0;
+  const congratulatoryAmount = breakdown?.congratulatory?.outstanding_amount ?? fallbackData?.cards[1]?.amount ?? 0;
+  const giftCertificateAmount = breakdown?.gift_certificate?.outstanding_amount ?? fallbackData?.cards[2]?.amount ?? 0;
+  const entertainmentAmount = breakdown?.entertainment?.outstanding_amount ?? fallbackData?.cards[3]?.amount ?? 0;
 
-  // cm3: 법인세 예상 가중 (TaxSimulation API 또는 fallback)
+  // 카테고리별 미증빙/미정리 건수
-  const corporateTaxDifference = taxApi?.corporate_tax?.difference ?? fallbackData?.cards[2]?.amount ?? 0;
+  const cardUnverified = breakdown?.card?.unverified_count ?? 0;
+  const congratulatoryUnverified = breakdown?.congratulatory?.unverified_count ?? 0;
+  const giftCertificateUnverified = breakdown?.gift_certificate?.unverified_count ?? 0;
+  const entertainmentUnverified = breakdown?.entertainment?.unverified_count ?? 0;
 
-  // cm4: 대표자 종합세 예상 가중 (TaxSimulation API 또는 fallback)
+  // 총 합계 (API summary 또는 카테고리 합산)
-  const incomeTaxDifference = taxApi?.income_tax?.difference ?? fallbackData?.cards[3]?.amount ?? 0;
+  const totalAmount = totalOutstanding > 0
+    ? totalOutstanding
+    : cardAmount + congratulatoryAmount + giftCertificateAmount + entertainmentAmount;
 
-  // 가지급금 경고 배너 표시 여부 결정 (가지급금 잔액 > 0이면 표시)
+  // 가지급금 경고 배너 표시 여부 (가지급금 잔액 > 0이면 표시)
-  const hasLoanWarning = loanAmount > 0;
+  const hasLoanWarning = totalAmount > 0;
 
   return {
-    // 가지급금 관련 경고 배너 (가지급금 있을 때만 표시)
+    warningBanner: hasLoanWarning
-    warningBanner: hasLoanWarning ? fallbackData?.warningBanner : undefined,
+      ? (fallbackData?.warningBanner ?? '가지급금 인정이자 4.6%, 법인세 및 연말정산 시 대표자 종합세 가중 주의')
+      : undefined,
     cards: [
-      // cm1: 카드 사용액 (CardTransaction API)
+      // cm1: 카드
       {
         id: 'cm1',
         label: '카드',
-        amount: summaryApi.current_month_total,
+        amount: cardAmount,
-        previousLabel: `전월 대비 ${changeRate > 0 ? '+' : ''}${changeRate.toFixed(1)}%`,
+        previousLabel: cardUnverified > 0 ? `미정리 ${cardUnverified}건` : undefined,
       },
-      // cm2: 가지급금 (LoanDashboard API)
+      // cm2: 경조사
       {
         id: 'cm2',
-        label: '가지급금',
+        label: '경조사',
-        amount: loanAmount,
+        amount: congratulatoryAmount,
+        previousLabel: congratulatoryUnverified > 0 ? `미증빙 ${congratulatoryUnverified}건` : undefined,
       },
-      // cm3: 법인세 예상 가중 (TaxSimulation API)
+      // cm3: 상품권
       {
         id: 'cm3',
-        label: '법인세 예상 가중',
+        label: '상품권',
-        amount: corporateTaxDifference,
+        amount: giftCertificateAmount,
+        previousLabel: giftCertificateUnverified > 0 ? `미증빙 ${giftCertificateUnverified}건` : undefined,
       },
-      // cm4: 대표자 종합세 예상 가중 (TaxSimulation API)
+      // cm4: 접대비
       {
         id: 'cm4',
-        label: '대표자 종합세 예상 가중',
+        label: '접대비',
-        amount: incomeTaxDifference,
+        amount: entertainmentAmount,
+        previousLabel: entertainmentUnverified > 0 ? `미증빙 ${entertainmentUnverified}건` : undefined,
+      },
+      // cm_total: 총 가지급금 합계
+      {
+        id: 'cm_total',
+        label: '총 가지급금 합계',
+        amount: totalAmount,
       },
     ],
-    checkPoints: generateCardManagementCheckPoints(summaryApi),
+    checkPoints: generateCardManagementCheckPoints(loanApi, taxApi, summaryApi),
   };
 }

src/lib/api/dashboard/transformers/receivable.ts

@@ -9,83 +9,48 @@ import type {
   CheckPoint,
   CheckPointType,
 } from '@/components/business/CEODashboard/types';
-import { formatAmount, normalizePath } from './common';
+import { formatAmount, normalizePath, validateHighlightColor } from './common';
 
 // ============================================
-// 미수금 (Receivable)
+// 미수금 (Receivable) — D1.7 cards + check_points 구조
 // ============================================
 
-/**
- * 미수금 현황 CheckPoints 생성
- */
-function generateReceivableCheckPoints(api: ReceivablesApiResponse): CheckPoint[] {
-  const checkPoints: CheckPoint[] = [];
-
-  // 연체 거래처 경고
-  if (api.overdue_vendor_count > 0) {
-    checkPoints.push({
-      id: 'rv-overdue',
-      type: 'warning' as CheckPointType,
-      message: `연체 거래처 ${api.overdue_vendor_count}곳. 회수 조치가 필요합니다.`,
-      highlights: [
-        { text: `연체 거래처 ${api.overdue_vendor_count}곳`, color: 'red' as const },
-      ],
-    });
-  }
-
-  // 미수금 현황
-  if (api.total_receivables > 0) {
-    checkPoints.push({
-      id: 'rv-total',
-      type: 'info' as CheckPointType,
-      message: `총 미수금 ${formatAmount(api.total_receivables)}입니다.`,
-      highlights: [
-        { text: formatAmount(api.total_receivables), color: 'blue' as const },
-      ],
-    });
-  }
-
-  return checkPoints;
-}
-
 /**
  * Receivables API 응답 → Frontend 타입 변환
+ * 백엔드에서 cards[] + check_points[] 구조로 직접 전달
  */
 export function transformReceivableResponse(api: ReceivablesApiResponse): ReceivableData {
-  // 누적 미수금 = 이월 + 매출 - 입금
-  const cumulativeReceivable = api.total_carry_forward + api.total_sales - api.total_deposits;
-
   return {
-    cards: [
+    cards: api.cards.map((card) => ({
-      {
+      id: card.id,
-        id: 'rv1',
+      label: card.label,
-        label: '누적 미수금',
+      amount: card.amount,
-        amount: cumulativeReceivable,
+      subLabel: card.subLabel,
-        subItems: [
+      unit: card.unit,
-          { label: '이월', value: api.total_carry_forward },
+      // sub_items → subItems 매핑
-          { label: '매출', value: api.total_sales },
+      subItems: card.sub_items?.map((item) => ({
-          { label: '입금', value: api.total_deposits },
+        label: item.label,
-        ],
+        value: item.value,
-      },
+      })),
-      {
+      // top_items → subItems 매핑 (Top 3 거래처)
-        id: 'rv2',
+      ...(card.top_items && card.top_items.length > 0
-        label: '당월 미수금',
+        ? {
-        amount: api.total_receivables,
+            subItems: card.top_items.map((item, idx) => ({
-        subItems: [
+              label: `${idx + 1}. ${item.name}`,
-          { label: '매출', value: api.total_sales },
+              value: item.amount,
-          { label: '입금', value: api.total_deposits },
+            })),
-        ],
+          }
-      },
+        : {}),
-      {
+    })),
-        id: 'rv3',
+    checkPoints: api.check_points.map((cp) => ({
-        label: '거래처 현황',
+      id: cp.id,
-        amount: api.vendor_count,
+      type: cp.type as CheckPointType,
-        unit: '곳',
+      message: cp.message,
-        subLabel: `연체 ${api.overdue_vendor_count}곳`,
+      highlights: cp.highlights?.map((h) => ({
-      },
+        text: h.text,
-    ],
+        color: validateHighlightColor(h.color),
-    checkPoints: generateReceivableCheckPoints(api),
+      })),
-    //detailButtonLabel: '미수금 상세',
+    })),
     detailButtonPath: normalizePath('/accounting/receivables-status'),
   };
 }

src/lib/api/dashboard/transformers/tax-benefits.ts

@@ -4,7 +4,9 @@
 
 import type {
   VatApiResponse,
+  VatDetailApiResponse,
   EntertainmentApiResponse,
+  EntertainmentDetailApiResponse,
   WelfareApiResponse,
   WelfareDetailApiResponse,
 } from '../types';
@@ -47,6 +49,90 @@ export function transformVatResponse(api: VatApiResponse): VatData {
   };
 }
 
+// ============================================
+// 부가세 상세 (VatDetail)
+// ============================================
+
+/**
+ * VatDetail API 응답 → DetailModalConfig 변환
+ * 부가세 상세 모달 설정 생성
+ */
+export function transformVatDetailResponse(api: VatDetailApiResponse): DetailModalConfig {
+  const { period_label, period_options, summary, reference_table, unissued_invoices } = api;
+
+  // 참조 테이블 행 구성: direction(invoice_type) 형식 + 납부세액 행
+  const refRows = reference_table.map(row => ({
+    category: `${row.direction_label}(${row.invoice_type_label})`,
+    supplyAmount: formatNumber(row.supply_amount) + '원',
+    taxAmount: formatNumber(row.tax_amount) + '원',
+  }));
+
+  // 납부세액 행 추가
+  const paymentLabel = summary.is_refund ? '환급세액' : '납부세액';
+  refRows.push({
+    category: paymentLabel,
+    supplyAmount: '',
+    taxAmount: formatNumber(summary.estimated_payment) + '원',
+  });
+
+  return {
+    title: '예상 납부세액',
+    periodSelect: {
+      enabled: true,
+      options: period_options.map(opt => ({ value: opt.value, label: opt.label })),
+      defaultValue: period_options[0]?.value,
+    },
+    summaryCards: [
+      { label: '매출 공급가액', value: summary.sales_supply_amount, unit: '원' },
+      { label: '매입 공급가액', value: summary.purchases_supply_amount, unit: '원' },
+      { label: summary.is_refund ? '예상 환급세액' : '예상 납부세액', value: summary.estimated_payment, unit: '원' },
+    ],
+    referenceTable: {
+      title: `${period_label} 부가세 요약`,
+      columns: [
+        { key: 'category', label: '구분', align: 'left' },
+        { key: 'supplyAmount', label: '공급가액', align: 'right' },
+        { key: 'taxAmount', label: '세액', align: 'right' },
+      ],
+      data: refRows,
+    },
+    table: {
+      title: '세금계산서 미발행/미수취 내역',
+      columns: [
+        { key: 'no', label: 'No.', align: 'center' },
+        { key: 'type', label: '구분', align: 'center' },
+        { key: 'issueDate', label: '발생일자', align: 'center', format: 'date' },
+        { key: 'vendor', label: '거래처', align: 'left' },
+        { key: 'vat', label: '부가세', align: 'right', format: 'currency' },
+        { key: 'invoiceStatus', label: '세금계산서 미발행/미수취', align: 'center' },
+      ],
+      data: unissued_invoices.map((inv, idx) => ({
+        no: idx + 1,
+        type: inv.direction_label,
+        issueDate: inv.issue_date,
+        vendor: inv.vendor_name,
+        vat: inv.tax_amount,
+        invoiceStatus: inv.status,
+      })),
+      filters: [
+        {
+          key: 'type',
+          options: [
+            { value: 'all', label: '전체' },
+            { value: '매출', label: '매출' },
+            { value: '매입', label: '매입' },
+          ],
+          defaultValue: 'all',
+        },
+      ],
+      showTotal: true,
+      totalLabel: '합계',
+      totalValue: unissued_invoices.reduce((sum, inv) => sum + inv.tax_amount, 0),
+      totalColumnKey: 'vat',
+    },
+  };
+}
+
 // ============================================
 // 접대비 (Entertainment)
 // ============================================
@@ -56,17 +142,8 @@ export function transformVatResponse(api: VatApiResponse): VatData {
  * 접대비 현황 데이터 변환
  */
 export function transformEntertainmentResponse(api: EntertainmentApiResponse): EntertainmentData {
-  // 사용금액(et_used)을 잔여한도(et_remaining) 앞으로 재배치
-  const reordered = [...api.cards];
-  const usedIdx = reordered.findIndex((c) => c.id === 'et_used');
-  const remainIdx = reordered.findIndex((c) => c.id === 'et_remaining');
-  if (usedIdx > remainIdx && remainIdx >= 0) {
-    const [used] = reordered.splice(usedIdx, 1);
-    reordered.splice(remainIdx, 0, used);
-  }
-
   return {
-    cards: reordered.map((card) => ({
+    cards: api.cards.map((card) => ({
       id: card.id,
       label: card.label,
       amount: card.amount,
@@ -94,17 +171,8 @@ export function transformEntertainmentResponse(api: EntertainmentApiResponse): E
  * 복리후생비 현황 데이터 변환
  */
 export function transformWelfareResponse(api: WelfareApiResponse): WelfareData {
-  // 사용금액(wf_used)을 잔여한도(wf_remaining) 앞으로 재배치
-  const reordered = [...api.cards];
-  const usedIdx = reordered.findIndex((c) => c.id === 'wf_used');
-  const remainIdx = reordered.findIndex((c) => c.id === 'wf_remaining');
-  if (usedIdx > remainIdx && remainIdx >= 0) {
-    const [used] = reordered.splice(usedIdx, 1);
-    reordered.splice(remainIdx, 0, used);
-  }
-
   return {
-    cards: reordered.map((card) => ({
+    cards: api.cards.map((card) => ({
       id: card.id,
       label: card.label,
       amount: card.amount,
@@ -131,6 +199,183 @@ export function transformWelfareResponse(api: WelfareApiResponse): WelfareData {
  * WelfareDetail API 응답 → DetailModalConfig 변환
  * 복리후생비 상세 모달 설정 생성
  */
+// ============================================
+// 접대비 상세 (EntertainmentDetail)
+// ============================================
+
+/**
+ * EntertainmentDetail API 응답 → DetailModalConfig 변환
+ * 접대비 상세 모달 설정 생성
+ */
+export function transformEntertainmentDetailResponse(api: EntertainmentDetailApiResponse): DetailModalConfig {
+  const { summary, risk_review, monthly_usage, user_distribution, transactions, calculation, quarterly } = api;
+
+  // 법인 유형 라벨
+  const companyTypeLabel = calculation.company_type === 'large' ? '일반법인' : '중소기업';
+
+  return {
+    title: '접대비 상세',
+    dateFilter: {
+      enabled: true,
+      defaultPreset: '당월',
+      showSearch: true,
+    },
+    summaryCards: [
+      { label: '당해년도 접대비 총 한도', value: summary.annual_limit, unit: '원' },
+      { label: '당해년도 접대비 잔여한도', value: summary.annual_remaining, unit: '원' },
+      { label: '당해년도 접대비 사용금액', value: summary.annual_used, unit: '원' },
+      { label: '당해년도 접대비 초과 금액', value: summary.annual_exceeded, unit: '원' },
+    ],
+    reviewCards: {
+      title: '접대비 검토 필요',
+      cards: risk_review.map(r => ({
+        label: r.label,
+        amount: r.amount,
+        subLabel: r.label === '기피업종'
+          ? (r.count > 0 ? `불인정 ${r.count}건` : '0건')
+          : (r.count > 0 ? `미증빙 ${r.count}건` : '0건'),
+      })),
+    },
+    barChart: {
+      title: '월별 접대비 사용 추이',
+      data: monthly_usage.map(item => ({
+        name: item.label,
+        value: item.amount,
+      })),
+      dataKey: 'value',
+      xAxisKey: 'name',
+      color: '#60A5FA',
+    },
+    pieChart: {
+      title: '사용자별 접대비 사용 비율',
+      data: user_distribution.map(item => ({
+        name: item.user_name,
+        value: item.amount,
+        percentage: item.percentage,
+        color: item.color,
+      })),
+    },
+    table: {
+      title: '월별 접대비 사용 내역',
+      columns: [
+        { key: 'no', label: 'No.', align: 'center' },
+        { key: 'cardName', label: '카드명', align: 'left' },
+        { key: 'user', label: '사용자', align: 'center' },
+        { key: 'useDate', label: '사용일시', align: 'center', format: 'date' },
+        { key: 'store', label: '가맹점명', align: 'left' },
+        { key: 'amount', label: '사용금액', align: 'right', format: 'currency' },
+        { key: 'riskType', label: '리스크', align: 'center' },
+      ],
+      data: transactions.map((tx, idx) => ({
+        no: idx + 1,
+        cardName: tx.card_name,
+        user: tx.user_name,
+        useDate: tx.expense_date,
+        store: tx.vendor_name,
+        amount: tx.amount,
+        riskType: tx.risk_type,
+      })),
+      filters: [
+        {
+          key: 'riskType',
+          options: [
+            { value: 'all', label: '전체' },
+            { value: '주말/심야', label: '주말/심야' },
+            { value: '기피업종', label: '기피업종' },
+            { value: '고액 결제', label: '고액 결제' },
+            { value: '증빙 미비', label: '증빙 미비' },
+            { value: '정상', label: '정상' },
+          ],
+          defaultValue: 'all',
+        },
+      ],
+      showTotal: true,
+      totalLabel: '합계',
+      totalValue: transactions.reduce((sum, tx) => sum + tx.amount, 0),
+      totalColumnKey: 'amount',
+    },
+    referenceTables: [
+      {
+        title: '접대비 손금한도 계산 - 기본한도',
+        columns: [
+          { key: 'type', label: '법인 유형', align: 'left' },
+          { key: 'annualLimit', label: '연간 기본한도', align: 'right' },
+          { key: 'monthlyLimit', label: '월 환산', align: 'right' },
+        ],
+        data: [
+          { type: '일반법인', annualLimit: '12,000,000원', monthlyLimit: '1,000,000원' },
+          { type: '중소기업', annualLimit: '36,000,000원', monthlyLimit: '3,000,000원' },
+        ],
+      },
+      {
+        title: '수입금액별 추가한도',
+        columns: [
+          { key: 'range', label: '수입금액 구간', align: 'left' },
+          { key: 'formula', label: '추가한도 계산식', align: 'left' },
+        ],
+        data: [
+          { range: '100억원 이하', formula: '수입금액 × 0.2%' },
+          { range: '100억 초과 ~ 500억 이하', formula: '2,000만원 + (수입금액 - 100억) × 0.1%' },
+          { range: '500억원 초과', formula: '6,000만원 + (수입금액 - 500억) × 0.03%' },
+        ],
+      },
+    ],
+    calculationCards: {
+      title: '접대비 계산',
+      cards: [
+        { label: `${companyTypeLabel} 연간 기본한도`, value: calculation.base_limit },
+        { label: '당해년도 수입금액별 추가한도', value: calculation.revenue_additional, operator: '+' as const },
+        { label: '당해년도 접대비 총 한도', value: calculation.annual_limit, operator: '=' as const },
+      ],
+    },
+    quarterlyTable: {
+      title: '접대비 현황',
+      rows: [
+        {
+          label: '한도금액',
+          q1: quarterly[0]?.limit ?? 0,
+          q2: quarterly[1]?.limit ?? 0,
+          q3: quarterly[2]?.limit ?? 0,
+          q4: quarterly[3]?.limit ?? 0,
+          total: quarterly.reduce((sum, q) => sum + (q.limit ?? 0), 0),
+        },
+        {
+          label: '이월금액',
+          q1: quarterly[0]?.carryover ?? 0,
+          q2: quarterly[1]?.carryover ?? '',
+          q3: quarterly[2]?.carryover ?? '',
+          q4: quarterly[3]?.carryover ?? '',
+          total: '',
+        },
+        {
+          label: '사용금액',
+          q1: quarterly[0]?.used ?? '',
+          q2: quarterly[1]?.used ?? '',
+          q3: quarterly[2]?.used ?? '',
+          q4: quarterly[3]?.used ?? '',
+          total: quarterly.reduce((sum, q) => sum + (q.used ?? 0), 0) || '',
+        },
+        {
+          label: '잔여한도',
+          q1: quarterly[0]?.remaining ?? '',
+          q2: quarterly[1]?.remaining ?? '',
+          q3: quarterly[2]?.remaining ?? '',
+          q4: quarterly[3]?.remaining ?? '',
+          total: '',
+        },
+        {
+          label: '초과금액',
+          q1: quarterly[0]?.exceeded ?? '',
+          q2: quarterly[1]?.exceeded ?? '',
+          q3: quarterly[2]?.exceeded ?? '',
+          q4: quarterly[3]?.exceeded ?? '',
+          total: quarterly.reduce((sum, q) => sum + (q.exceeded ?? 0), 0) || '',
+        },
+      ],
+    },
+  };
+}
+
 export function transformWelfareDetailResponse(api: WelfareDetailApiResponse): DetailModalConfig {
   const { summary, monthly_usage, category_distribution, transactions, calculation, quarterly } = api;
 

src/lib/api/dashboard/types.ts

@@ -49,18 +49,50 @@ export interface DailyReportApiResponse {
 }
 
 // ============================================
-// 2. Receivables API 응답 타입
+// 2. Receivables API 응답 타입 (D1.7 cards + check_points 구조)
 // ============================================
 
+/** 미수금 카드 서브 아이템 */
+export interface ReceivablesCardSubItem {
+  label: string;
+  value: number;
+}
+
+/** 미수금 Top 거래처 아이템 */
+export interface ReceivablesTopItem {
+  name: string;
+  amount: number;
+}
+
+/** 미수금 금액 카드 아이템 */
+export interface ReceivablesAmountCardApiResponse {
+  id: string;
+  label: string;
+  amount: number;
+  subLabel?: string;
+  unit?: string;
+  sub_items?: ReceivablesCardSubItem[];
+  top_items?: ReceivablesTopItem[];
+}
+
+/** 미수금 체크포인트 하이라이트 아이템 */
+export interface ReceivablesHighlightItemApiResponse {
+  text: string;
+  color: string;
+}
+
+/** 미수금 체크포인트 아이템 */
+export interface ReceivablesCheckPointApiResponse {
+  id: string;
+  type: string;
+  message: string;
+  highlights?: ReceivablesHighlightItemApiResponse[];
+}
+
 /** GET /api/proxy/receivables/summary 응답 */
 export interface ReceivablesApiResponse {
-  total_carry_forward: number;   // 이월 미수금
+  cards: ReceivablesAmountCardApiResponse[];
-  total_sales: number;           // 당월 매출
+  check_points: ReceivablesCheckPointApiResponse[];
-  total_deposits: number;        // 당월 입금
-  total_bills: number;           // 당월 어음
-  total_receivables: number;     // 미수금 잔액
-  vendor_count: number;          // 거래처 수
-  overdue_vendor_count: number;  // 연체 거래처 수
 }
 
 // ============================================
@@ -280,6 +312,56 @@ export interface VatApiResponse {
   check_points: VatCheckPointApiResponse[];
 }
 
+// ============================================
+// 9-1. Vat Detail (부가세 상세) API 응답 타입
+// ============================================
+
+/** 부가세 상세 요약 */
+export interface VatDetailSummaryApiResponse {
+  sales_supply_amount: number;      // 매출 공급가액
+  sales_tax_amount: number;         // 매출 세액
+  purchases_supply_amount: number;  // 매입 공급가액
+  purchases_tax_amount: number;     // 매입 세액
+  estimated_payment: number;        // 예상 납부세액
+  is_refund: boolean;               // 환급 여부
+}
+
+/** 부가세 요약 테이블 행 */
+export interface VatReferenceTableRowApiResponse {
+  direction: string;              // sales | purchases
+  direction_label: string;        // 매출 | 매입
+  invoice_type: string;           // tax_invoice | invoice | modified
+  invoice_type_label: string;     // 전자세금계산서 | 계산서 | 수정세금계산서
+  supply_amount: number;          // 공급가액
+  tax_amount: number;             // 세액
+}
+
+/** 미발행/미수취 세금계산서 */
+export interface VatUnissuedInvoiceApiResponse {
+  id: number;
+  direction: string;
+  direction_label: string;        // 매출 | 매입
+  issue_date: string;             // 발생일자
+  vendor_name: string;            // 거래처명
+  tax_amount: number;             // 부가세
+  status: string;                 // 미발행 | 미수취
+}
+
+/** 신고기간 옵션 */
+export interface VatPeriodOptionApiResponse {
+  value: string;                  // "2026-quarter-1"
+  label: string;                  // "2026년 1기 예정신고"
+}
+
+/** GET /api/proxy/vat/detail 응답 */
+export interface VatDetailApiResponse {
+  period_label: string;
+  period_options: VatPeriodOptionApiResponse[];
+  summary: VatDetailSummaryApiResponse;
+  reference_table: VatReferenceTableRowApiResponse[];
+  unissued_invoices: VatUnissuedInvoiceApiResponse[];
+}
+
 // ============================================
 // 10. Entertainment (접대비) API 응답 타입
 // ============================================
@@ -346,6 +428,81 @@ export interface WelfareApiResponse {
   check_points: WelfareCheckPointApiResponse[];
 }
 
+// ============================================
+// 11-1. Entertainment Detail (접대비 상세) API 응답 타입
+// ============================================
+
+/** 접대비 상세 요약 */
+export interface EntertainmentDetailSummaryApiResponse {
+  annual_limit: number;       // 당해년도 접대비 총 한도
+  annual_remaining: number;   // 당해년도 접대비 잔여한도
+  annual_used: number;        // 당해년도 접대비 사용금액
+  annual_exceeded: number;    // 당해년도 접대비 초과 금액
+}
+
+/** 접대비 리스크 검토 카드 */
+export interface EntertainmentRiskReviewApiResponse {
+  label: string;    // 주말/심야, 기피업종, 고액 결제, 증빙 미비
+  amount: number;   // 금액
+  count: number;    // 건수
+}
+
+/** 접대비 월별 사용 추이 */
+export interface EntertainmentMonthlyUsageApiResponse {
+  month: number;      // 1~12
+  label: string;      // "1월"
+  amount: number;     // 사용 금액
+}
+
+/** 접대비 사용자별 분포 */
+export interface EntertainmentUserDistributionApiResponse {
+  user_name: string;      // 사용자명
+  amount: number;         // 금액
+  percentage: number;     // 비율 (%)
+  color: string;          // 차트 색상
+}
+
+/** 접대비 거래 내역 */
+export interface EntertainmentTransactionApiResponse {
+  id: number;
+  card_name: string;        // 카드명
+  user_name: string;        // 사용자명
+  expense_date: string;     // 사용일자
+  vendor_name: string;      // 가맹점명
+  amount: number;           // 사용금액
+  risk_type: string;        // 리스크 유형 (주말/심야, 기피업종, 고액 결제, 증빙 미비, 정상)
+}
+
+/** 접대비 손금한도 계산 정보 */
+export interface EntertainmentCalculationApiResponse {
+  company_type: string;         // 법인 유형 (large|medium|small)
+  base_limit: number;           // 기본한도
+  revenue: number;              // 수입금액
+  revenue_additional: number;   // 수입금액별 추가한도
+  annual_limit: number;         // 연간 총 한도
+}
+
+/** 접대비 분기별 현황 */
+export interface EntertainmentQuarterlyStatusApiResponse {
+  quarter: number;          // 분기 (1-4)
+  limit: number;            // 한도금액
+  carryover: number;        // 이월금액
+  used: number;             // 사용금액
+  remaining: number;        // 잔여한도
+  exceeded: number;         // 초과금액
+}
+
+/** GET /api/proxy/entertainment/detail 응답 */
+export interface EntertainmentDetailApiResponse {
+  summary: EntertainmentDetailSummaryApiResponse;
+  risk_review: EntertainmentRiskReviewApiResponse[];
+  monthly_usage: EntertainmentMonthlyUsageApiResponse[];
+  user_distribution: EntertainmentUserDistributionApiResponse[];
+  transactions: EntertainmentTransactionApiResponse[];
+  calculation: EntertainmentCalculationApiResponse;
+  quarterly: EntertainmentQuarterlyStatusApiResponse[];
+}
+
 // ============================================
 // 12. Welfare Detail (복리후생비 상세) API 응답 타입
 // ============================================
@@ -617,9 +774,8 @@ export interface ExpectedExpenseDashboardDetailApiResponse {
 /** 가지급금 대시보드 요약 */
 export interface LoanDashboardSummaryApiResponse {
   total_outstanding: number;     // 미정산 잔액
-  settled_amount: number;        // 정산 완료 금액
   recognized_interest: number;   // 인정이자
-  pending_count: number;         // 미정산 건수
+  outstanding_count: number;     // 미정산 건수
 }
 
 /** 가지급금 월별 추이 */
@@ -644,17 +800,24 @@ export interface LoanItemApiResponse {
   user_name: string;      // 사용자명
   loan_date: string;      // 가지급일
   amount: number;         // 금액
-  description: string;    // 설명
+  content: string;        // 내용 (백엔드 필드명)
+  category: string;       // 카테고리 라벨 (카드/경조사/상품권/접대비)
   status: string;         // 상태 코드
-  status_label: string;   // 상태 라벨
+  status_label?: string;  // 상태 라벨 (optional - dashboard()에서 미반환 가능)
+}
+
+/** 가지급금 카테고리별 집계 (D1.7) */
+export interface LoanCategoryBreakdown {
+  outstanding_amount: number;
+  total_count: number;
+  unverified_count: number;
 }
 
 /** GET /api/v1/loans/dashboard 응답 */
 export interface LoanDashboardApiResponse {
   summary: LoanDashboardSummaryApiResponse;
-  monthly_trend: LoanMonthlyTrendApiResponse[];
+  category_breakdown?: Record<string, LoanCategoryBreakdown>;
-  user_distribution: LoanUserDistributionApiResponse[];
+  loans: LoanItemApiResponse[];
-  items: LoanItemApiResponse[];
 }
 
 // ============================================