feat: 회계 모듈 전면 개선 — 계정과목 공통화·전표·세금계산서·어음·상품권

- AccountSubjectSelect 공통 컴포넌트 신규 (계정과목 선택 통합) - 일반전표 수동입력/수정 모달 계정과목 연동 - 세금계산서 관리 타입 시스템 재정의 + 전표 연동 모달 - 어음관리 리팩토링 + 상품권 접대비 연동 - 카드거래 조회 전표 연동 모달 개선 - 악성채권/입출금/매입매출/거래처 상세 뷰 보강
2026-03-10 11:35:26 +09:00
parent 72cf5d86a2
commit 81373281ea
40 changed files with 863 additions and 531 deletions
--- a/src/app/[locale]/(protected)/accounting/vendors/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/vendors/page.tsx
@@ -17,7 +17,7 @@ export default function VendorsPage() {

  useEffect(() => {
    if (mode !== 'new') {
-      getClients({ size: 100 })
+      getClients({ size: 1000 })
        .then(result => {
          setData(result.data);
          setTotal(result.total);
--- a/src/components/accounting/BadDebtCollection/BadDebtDetail.tsx
+++ b/src/components/accounting/BadDebtCollection/BadDebtDetail.tsx
@@ -6,6 +6,7 @@
 */

 import { useState, useCallback, useMemo } from 'react';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useDaumPostcode } from '@/hooks/useDaumPostcode';
 import { useRouter } from 'next/navigation';
 import { format } from 'date-fns';
@@ -137,12 +138,14 @@ export function BadDebtDetail({ mode, recordId, initialData }: BadDebtDetailProp
      if (isNewMode) {
        const result = await createBadDebt(formData);
        if (result.success) {
+          invalidateDashboard('badDebt');
          return { success: true };
        }
        return { success: false, error: result.error || '등록에 실패했습니다.' };
      } else {
        const result = await updateBadDebt(recordId!, formData);
        if (result.success) {
+          invalidateDashboard('badDebt');
          return { success: true };
        }
        return { success: false, error: result.error || '수정에 실패했습니다.' };
@@ -159,6 +162,7 @@ export function BadDebtDetail({ mode, recordId, initialData }: BadDebtDetailProp
    try {
      const result = await deleteBadDebt(String(id));
      if (result.success) {
+        invalidateDashboard('badDebt');
        return { success: true };
      }
      return { success: false, error: result.error || '삭제에 실패했습니다.' };
--- a/src/components/accounting/BadDebtCollection/index.tsx
+++ b/src/components/accounting/BadDebtCollection/index.tsx
@@ -14,6 +14,7 @@ export { BadDebtDetailClientV2 } from './BadDebtDetailClientV2';
 */

 import { useState, useMemo, useCallback, useTransition } from 'react';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useRouter } from 'next/navigation';
 import { AlertTriangle, Pencil, Trash2 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
@@ -176,6 +177,7 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
        deleteItem: async (id: string) => {
          const result = await deleteBadDebt(id);
          if (result.success) {
+            invalidateDashboard('badDebt');
            setData((prev) => prev.filter((item) => item.id !== id));
          }
          return { success: result.success, error: result.error };
--- a/src/components/accounting/BillManagement/BillDetail.tsx
+++ b/src/components/accounting/BillManagement/BillDetail.tsx
@@ -9,6 +9,7 @@ import { apiDataToFormData, transformFormDataToApi } from './types';
 import type { BillApiData } from './types';
 import { getBillRaw, createBillRaw, updateBillRaw, deleteBill, getClients } from './actions';
 import { useBillForm } from './hooks/useBillForm';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useBillConditions } from './hooks/useBillConditions';
 import {
  BasicInfoSection,
@@ -130,6 +131,7 @@ export function BillDetail({ billId, mode }: BillDetailProps) {
      if (isNewMode) {
        const result = await createBillRaw(apiPayload);
        if (result.success) {
+          invalidateDashboard('bill');
          toast.success('등록되었습니다.');
          router.push('/ko/accounting/bills');
          return { success: false, error: '' };
@@ -137,6 +139,9 @@ export function BillDetail({ billId, mode }: BillDetailProps) {
        return result;
      } else {
        const result = await updateBillRaw(String(billId), apiPayload);
+        if (result.success) {
+          invalidateDashboard('bill');
+        }
        return result;
      }
    } finally {
--- a/src/components/accounting/BillManagement/BillManagementClient.tsx
+++ b/src/components/accounting/BillManagement/BillManagementClient.tsx
@@ -22,8 +22,7 @@ import {
 import { Button } from '@/components/ui/button';
 import { Checkbox } from '@/components/ui/checkbox';
 import { Badge } from '@/components/ui/badge';
-import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
-import { useDeleteDialog } from '@/hooks/useDeleteDialog';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { TableRow, TableCell } from '@/components/ui/table';
 import {
  Select,
@@ -89,24 +88,6 @@ export function BillManagementClient({
  const [currentPage, setCurrentPage] = useState(initialPagination.currentPage);
  const itemsPerPage = initialPagination.perPage;

-  // 삭제 다이얼로그
-  const deleteDialog = useDeleteDialog({
-    onDelete: async (id) => {
-      const result = await deleteBill(id);
-      if (result.success) {
-        // 서버에서 재조회 (로컬 필터링 대신 - 페이지네이션 정합성 보장)
-        await loadData(currentPage);
-        setSelectedItems(prev => {
-          const newSet = new Set(prev);
-          newSet.delete(id);
-          return newSet;
-        });
-      }
-      return result;
-    },
-    entityName: '어음',
-  });
-
  // 날짜 범위 상태
  const { startDate, endDate, setStartDate, setEndDate } = useDateRange('currentYear');

@@ -304,6 +285,7 @@ export function BillManagementClient({
    }

    if (successCount > 0) {
+      invalidateDashboard('bill');
      toast.success(`${successCount}건이 저장되었습니다.`);
      loadData(currentPage);
      setSelectedItems(new Set());
@@ -334,6 +316,25 @@ export function BillManagementClient({
            totalCount: pagination.total,
          };
        },
+        deleteItem: async (id: string) => {
+          const result = await deleteBill(id);
+          if (result.success) {
+            invalidateDashboard('bill');
+            await loadData(currentPage);
+            setSelectedItems(prev => {
+              const newSet = new Set(prev);
+              newSet.delete(id);
+              return newSet;
+            });
+          }
+          return { success: result.success, error: result.error };
+        },
+      },
+
+      // 삭제 확인 메시지
+      deleteConfirmMessage: {
+        title: '어음 삭제',
+        description: '이 어음을 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.',
      },

      // 테이블 컬럼
@@ -445,6 +446,7 @@ export function BillManagementClient({
      isLoading,
      router,
      loadData,
+      currentPage,
      handleSave,
      renderTableRow,
      renderMobileCard,
@@ -471,14 +473,6 @@ export function BillManagementClient({
        }}
      />

-      <DeleteConfirmDialog
-        open={deleteDialog.single.isOpen}
-        onOpenChange={deleteDialog.single.onOpenChange}
-        onConfirm={deleteDialog.single.confirm}
-        title="어음 삭제"
-        description="이 어음을 삭제하시겠습니까? 이 작업은 취소할 수 없습니다."
-        loading={deleteDialog.isPending}
-      />
    </>
  );
 }
--- a/src/components/accounting/BillManagement/actions.ts
+++ b/src/components/accounting/BillManagement/actions.ts
@@ -158,7 +158,7 @@ export async function updateBillRaw(id: string, data: Record<string, unknown>):
 // ===== 거래처 목록 조회 =====
 export async function getClients(): Promise<ActionResult<{ id: number; name: string }[]>> {
  return executeServerAction({
-    url: buildApiUrl('/api/v1/clients', { per_page: 100 }),
+    url: buildApiUrl('/api/v1/clients', { size: 1000 }),
    transform: (data: { data?: { id: number; name: string }[] } | { id: number; name: string }[]) => {
      type ClientApi = { id: number; name: string };
      const clients: ClientApi[] = Array.isArray(data) ? data : (data as { data?: ClientApi[] })?.data || [];
--- a/src/components/accounting/BillManagement/index.tsx
+++ b/src/components/accounting/BillManagement/index.tsx
@@ -16,6 +16,7 @@ import { useRouter } from 'next/navigation';
 import { toast } from 'sonner';
 import { formatNumber } from '@/lib/utils/amount';
 import { getBills, deleteBill, updateBillStatus } from './actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useDateRange } from '@/hooks';
 import { extractUniqueOptions } from '../shared';
 import {
@@ -209,6 +210,7 @@ export function BillManagement({ initialVendorId, initialBillType }: BillManagem
      }

      if (successCount > 0) {
+        invalidateDashboard('bill');
        toast.success(`${successCount}건의 상태가 변경되었습니다.`);
        await loadBills();
      }
@@ -247,6 +249,7 @@ export function BillManagement({ initialVendorId, initialBillType }: BillManagem
        deleteItem: async (id: string) => {
          const result = await deleteBill(id);
          if (result.success) {
+            invalidateDashboard('bill');
            // 서버에서 재조회 (pagination 메타데이터 포함)
            await loadBills();
          }
--- a/src/components/accounting/CardTransactionInquiry/JournalEntryModal.tsx
+++ b/src/components/accounting/CardTransactionInquiry/JournalEntryModal.tsx
@@ -23,7 +23,8 @@ import {
  SelectValue,
 } from '@/components/ui/select';
 import type { CardTransaction, JournalEntryItem } from './types';
-import { DEDUCTION_OPTIONS, ACCOUNT_SUBJECT_OPTIONS } from './types';
+import { DEDUCTION_OPTIONS } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import { saveJournalEntries } from './actions';

 interface JournalEntryModalProps {
@@ -194,23 +195,16 @@ export function JournalEntryModal({ open, onOpenChange, transaction, onSuccess }

              {/* 계정과목 + 공제 + 증빙/판매자상호 */}
              <div className="grid grid-cols-3 gap-3">
-                {/* Select - FormField 예외 */}
                <div>
                  <Label className="text-xs">계정과목</Label>
-                  <Select
-                    value={item.accountSubject || 'none'}
-                    onValueChange={(v) => updateItem(index, 'accountSubject', v === 'none' ? '' : v)}
-                  >
-                    <SelectTrigger className="mt-1 h-8 text-sm">
-                      <SelectValue placeholder="선택" />
-                    </SelectTrigger>
-                    <SelectContent>
-                      <SelectItem value="none">선택</SelectItem>
-                      {ACCOUNT_SUBJECT_OPTIONS.filter(o => o.value !== '').map(opt => (
-                        <SelectItem key={opt.value} value={opt.value}>{opt.label}</SelectItem>
-                      ))}
-                    </SelectContent>
-                  </Select>
+                  <div className="mt-1">
+                    <AccountSubjectSelect
+                      value={item.accountSubject}
+                      onValueChange={(v) => updateItem(index, 'accountSubject', v)}
+                      placeholder="선택"
+                      size="sm"
+                    />
+                  </div>
                </div>
                {/* Select - FormField 예외 */}
                <div>
--- a/src/components/accounting/CardTransactionInquiry/ManualInputModal.tsx
+++ b/src/components/accounting/CardTransactionInquiry/ManualInputModal.tsx
@@ -25,7 +25,8 @@ import {
 } from '@/components/ui/select';
 import { RadioGroup, RadioGroupItem } from '@/components/ui/radio-group';
 import type { ManualInputFormData } from './types';
-import { DEDUCTION_OPTIONS, ACCOUNT_SUBJECT_OPTIONS } from './types';
+import { DEDUCTION_OPTIONS } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import { getCardList, createCardTransaction } from './actions';
 import { getTodayString } from '@/lib/utils/date';

@@ -254,20 +255,13 @@ export function ManualInputModal({ open, onOpenChange, onSuccess }: ManualInputM
            </div>
            <div>
              <Label className="text-sm font-medium">계정과목</Label>
-              <Select
-                value={formData.accountSubject || 'none'}
-                onValueChange={(v) => handleChange('accountSubject', v === 'none' ? '' : v)}
-              >
-                <SelectTrigger className="mt-1">
-                  <SelectValue placeholder="선택" />
-                </SelectTrigger>
-                <SelectContent>
-                  <SelectItem value="none">선택</SelectItem>
-                  {ACCOUNT_SUBJECT_OPTIONS.filter(o => o.value !== '').map(opt => (
-                    <SelectItem key={opt.value} value={opt.value}>{opt.label}</SelectItem>
-                  ))}
-                </SelectContent>
-              </Select>
+              <div className="mt-1">
+                <AccountSubjectSelect
+                  value={formData.accountSubject}
+                  onValueChange={(v) => handleChange('accountSubject', v)}
+                  placeholder="선택"
+                />
+              </div>
            </div>
          </div>

--- a/src/components/accounting/CardTransactionInquiry/index.tsx
+++ b/src/components/accounting/CardTransactionInquiry/index.tsx
@@ -42,6 +42,7 @@ import type { CardTransaction, InlineEditData, SortOption } from './types';
 import {
  SORT_OPTIONS, DEDUCTION_OPTIONS, ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import {
  getCardTransactionList,
  getCardTransactionSummary,
@@ -89,7 +90,7 @@ const tableColumns = [
  { key: 'deductionType', label: '공제', className: 'min-w-[95px]', sortable: false },
  { key: 'businessNumber', label: '사업자번호', className: 'min-w-[110px]' },
  { key: 'merchantName', label: '가맹점명', className: 'min-w-[100px]' },
-  { key: 'vendorName', label: '증빙/판매자상호', className: 'min-w-[130px]', sortable: false },
+  { key: 'vendorName', label: '증빙/판매자상호', className: 'min-w-[160px]', sortable: false },
  { key: 'description', label: '내역', className: 'min-w-[120px]', sortable: false },
  { key: 'totalAmount', label: '합계금액', className: 'min-w-[100px] text-right' },
  { key: 'supplyAmount', label: '공급가액', className: 'min-w-[110px] text-right', sortable: false },
@@ -599,20 +600,13 @@ export function CardTransactionInquiry() {
            </TableCell>
            {/* 계정과목 (인라인 Select) */}
            <TableCell onClick={(e) => e.stopPropagation()}>
-              <Select
-                value={getEditValue(item.id, 'accountSubject', item.accountSubject) || 'none'}
-                onValueChange={(v) => handleInlineEdit(item.id, 'accountSubject', v === 'none' ? '' : v)}
-              >
-                <SelectTrigger className="h-7 text-xs min-w-[90px] w-auto">
-                  <SelectValue placeholder="선택" />
-                </SelectTrigger>
-                <SelectContent>
-                  <SelectItem value="none">선택</SelectItem>
-                  {ACCOUNT_SUBJECT_OPTIONS.filter(o => o.value !== '').map(opt => (
-                    <SelectItem key={opt.value} value={opt.value}>{opt.label}</SelectItem>
-                  ))}
-                </SelectContent>
-              </Select>
+              <AccountSubjectSelect
+                value={getEditValue(item.id, 'accountSubject', item.accountSubject) || ''}
+                onValueChange={(v) => handleInlineEdit(item.id, 'accountSubject', v)}
+                placeholder="선택"
+                size="sm"
+                className="min-w-[90px] w-auto"
+              />
            </TableCell>
            {/* 분개 버튼 */}
            <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
--- a/src/components/accounting/DepositManagement/DepositDetailClientV2.tsx
+++ b/src/components/accounting/DepositManagement/DepositDetailClientV2.tsx
@@ -16,6 +16,7 @@ import {
  getBankAccounts,
 } from './actions';
 import { useDevFill, generateDepositData } from '@/components/dev';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';

 // ===== Props =====
 interface DepositDetailClientV2Props {
@@ -81,14 +82,17 @@ export default function DepositDetailClientV2({
          : await updateDeposit(depositId!, submitData as Partial<DepositRecord>);

      if (result.success && mode === 'create') {
+        invalidateDashboard('deposit');
        toast.success('등록되었습니다.');
        router.push('/ko/accounting/deposits');
        return { success: false, error: '' }; // 템플릿의 중복 토스트/리다이렉트 방지
      }

-      return result.success
-        ? { success: true }
-        : { success: false, error: result.error };
+      if (result.success) {
+        invalidateDashboard('deposit');
+        return { success: true };
+      }
+      return { success: false, error: result.error };
    },
    [mode, depositId, router]
  );
@@ -98,9 +102,11 @@ export default function DepositDetailClientV2({
    if (!depositId) return { success: false, error: 'ID가 없습니다.' };

    const result = await deleteDeposit(depositId);
-    return result.success
-      ? { success: true }
-      : { success: false, error: result.error };
+    if (result.success) {
+      invalidateDashboard('deposit');
+      return { success: true };
+    }
+    return { success: false, error: result.error };
  }, [depositId]);

  // ===== 모드 변경 핸들러 =====
--- a/src/components/accounting/DepositManagement/index.tsx
+++ b/src/components/accounting/DepositManagement/index.tsx
@@ -73,6 +73,7 @@ import { deleteDeposit, updateDepositTypes, getDeposits } from './actions';
 import { formatNumber } from '@/lib/utils/amount';
 import { applyFilters, textFilter, enumFilter } from '@/lib/utils/search';
 import { toast } from 'sonner';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useDateRange } from '@/hooks';
 import {
  extractUniqueOptions,
@@ -225,6 +226,7 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
        deleteItem: async (id: string) => {
          const result = await deleteDeposit(id);
          if (result.success) {
+            invalidateDashboard('deposit');
            toast.success('입금 내역이 삭제되었습니다.');
            // 서버에서 재조회 (로컬 필터링 대신 - 페이지네이션 정합성 보장)
            await handleRefresh();
--- a/src/components/accounting/ExpectedExpenseManagement/actions.ts
+++ b/src/components/accounting/ExpectedExpenseManagement/actions.ts
@@ -184,7 +184,7 @@ export async function getClients(): Promise<{
  success: boolean; data: { id: string; name: string }[]; error?: string;
 }> {
  const result = await executeServerAction({
-    url: buildApiUrl('/api/v1/clients', { per_page: 100 }),
+    url: buildApiUrl('/api/v1/clients', { size: 1000 }),
    transform: (data: { data?: { id: number; name: string }[] } | { id: number; name: string }[]) => {
      type ClientApi = { id: number; name: string };
      const clients: ClientApi[] = Array.isArray(data) ? data : (data as { data?: ClientApi[] })?.data || [];
--- a/src/components/accounting/ExpectedExpenseManagement/index.tsx
+++ b/src/components/accounting/ExpectedExpenseManagement/index.tsx
@@ -15,6 +15,7 @@ import { useState, useMemo, useCallback, useTransition, useEffect } from 'react'
 import { useRouter } from 'next/navigation';
 import { format } from 'date-fns';
 import { toast } from 'sonner';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import {
  Receipt,
  Calendar as CalendarIcon,
@@ -88,8 +89,8 @@ import { CurrencyInput } from '@/components/ui/currency-input';
 import {
  TRANSACTION_TYPE_FILTER_OPTIONS,
  PAYMENT_STATUS_FILTER_OPTIONS,
-  ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import { extractUniqueOptions } from '../shared';
 import { formatNumber } from '@/lib/utils/amount';
 import { applyFilters, textFilter, enumFilter } from '@/lib/utils/search';
@@ -247,6 +248,7 @@ export function ExpectedExpenseManagement({
        // 수정
        const result = await updateExpectedExpense(editingItem.id, formData);
        if (result.success && result.data) {
+          invalidateDashboard('expectedExpense');
          setData(prev => prev.map(item => item.id === editingItem.id ? result.data! : item));
          toast.success('미지급비용이 수정되었습니다.');
          setShowFormDialog(false);
@@ -258,6 +260,7 @@ export function ExpectedExpenseManagement({
        // 등록
        const result = await createExpectedExpense(formData);
        if (result.success && result.data) {
+          invalidateDashboard('expectedExpense');
          setData(prev => [result.data!, ...prev]);
          toast.success('미지급비용이 등록되었습니다.');
          setShowFormDialog(false);
@@ -278,6 +281,7 @@ export function ExpectedExpenseManagement({
    startTransition(async () => {
      const result = await deleteExpectedExpenses(selectedIds);
      if (result.success) {
+        invalidateDashboard('expectedExpense');
        setData(prev => prev.filter(item => !selectedItems.has(item.id)));
        setSelectedItems(new Set());
        toast.success(`${result.deletedCount || selectedIds.length}건이 삭제되었습니다.`);
@@ -492,6 +496,7 @@ export function ExpectedExpenseManagement({
    startTransition(async () => {
      const result = await deleteExpectedExpense(deleteTargetId);
      if (result.success) {
+        invalidateDashboard('expectedExpense');
        setData(prev => prev.filter(item => item.id !== deleteTargetId));
        setSelectedItems(prev => {
          const newSet = new Set(prev);
@@ -522,6 +527,7 @@ export function ExpectedExpenseManagement({
    startTransition(async () => {
      const result = await updateExpectedPaymentDate(selectedIds, newExpectedDate);
      if (result.success) {
+        invalidateDashboard('expectedExpense');
        setData(prev => prev.map(item =>
          selectedItems.has(item.id)
            ? { ...item, expectedPaymentDate: newExpectedDate }
@@ -1185,21 +1191,12 @@ export function ExpectedExpenseManagement({

              <div className="space-y-2">
                <Label>계정과목</Label>
-                <Select
-                  value={formData.accountSubject}
+                <AccountSubjectSelect
+                  value={formData.accountSubject || ''}
                  onValueChange={(value) => setFormData(prev => ({ ...prev, accountSubject: value }))}
-                >
-                  <SelectTrigger>
-                    <SelectValue placeholder="계정과목 선택" />
-                  </SelectTrigger>
-                  <SelectContent>
-                    {ACCOUNT_SUBJECT_OPTIONS.filter(opt => opt.value !== 'all').map((option) => (
-                      <SelectItem key={option.value} value={option.value}>
-                        {option.label}
-                      </SelectItem>
-                    ))}
-                  </SelectContent>
-                </Select>
+                  placeholder="계정과목 선택"
+                  category="expense"
+                />
              </div>
            </div>

--- a/src/components/accounting/GeneralJournalEntry/JournalEditModal.tsx
+++ b/src/components/accounting/GeneralJournalEntry/JournalEditModal.tsx
@@ -33,6 +33,7 @@ import {
  SelectTrigger,
  SelectValue,
 } from '@/components/ui/select';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import {
  Table,
  TableBody,
@@ -56,14 +57,12 @@ import {
  getJournalDetail,
  updateJournalDetail,
  deleteJournalDetail,
-  getAccountSubjects,
  getVendorList,
 } from './actions';
 import type {
  GeneralJournalRecord,
  JournalEntryRow,
  JournalSide,
-  AccountSubject,
  VendorOption,
 } from './types';
 import { JOURNAL_SIDE_OPTIONS, JOURNAL_DIVISION_LABELS } from './types';
@@ -109,7 +108,6 @@ export function JournalEditModal({
  const [accountNumber, setAccountNumber] = useState('');

  // 옵션 데이터
-  const [accountSubjects, setAccountSubjects] = useState<AccountSubject[]>([]);
  const [vendors, setVendors] = useState<VendorOption[]>([]);

  // 데이터 로드
@@ -119,15 +117,11 @@ export function JournalEditModal({
    const loadData = async () => {
      setIsLoading(true);
      try {
-        const [detailRes, subjectsRes, vendorsRes] = await Promise.all([
+        const [detailRes, vendorsRes] = await Promise.all([
          getJournalDetail(record.id),
-          getAccountSubjects({ category: 'all' }),
          getVendorList(),
        ]);

-        if (subjectsRes.success && subjectsRes.data) {
-          setAccountSubjects(subjectsRes.data.filter((s) => s.isActive));
-        }
        if (vendorsRes.success && vendorsRes.data) {
          setVendors(vendorsRes.data);
        }
@@ -361,24 +355,14 @@ export function JournalEditModal({
                        </div>
                      </TableCell>
                      <TableCell className="p-1">
-                        <Select
-                          value={row.accountSubjectId || 'none'}
+                        <AccountSubjectSelect
+                          value={row.accountSubjectId}
                          onValueChange={(v) =>
-                            handleRowChange(row.id, 'accountSubjectId', v === 'none' ? '' : v)
+                            handleRowChange(row.id, 'accountSubjectId', v)
                          }
-                        >
-                          <SelectTrigger className="h-8 text-sm">
-                            <SelectValue placeholder="선택" />
-                          </SelectTrigger>
-                          <SelectContent>
-                            <SelectItem value="none">선택</SelectItem>
-                            {accountSubjects.map((s) => (
-                              <SelectItem key={s.id} value={s.id}>
-                                {s.name}
-                              </SelectItem>
-                            ))}
-                          </SelectContent>
-                        </Select>
+                          size="sm"
+                          placeholder="선택"
+                        />
                      </TableCell>
                      <TableCell className="p-1">
                        <Select
--- a/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx
+++ b/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx
@@ -42,8 +42,9 @@ import {
  TableRow,
  TableFooter,
 } from '@/components/ui/table';
-import { createManualJournal, getAccountSubjects, getVendorList } from './actions';
-import type { JournalEntryRow, JournalSide, AccountSubject, VendorOption } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
+import { createManualJournal, getVendorList } from './actions';
+import type { JournalEntryRow, JournalSide, VendorOption } from './types';
 import { JOURNAL_SIDE_OPTIONS } from './types';
 import { getTodayString } from '@/lib/utils/date';

@@ -81,7 +82,6 @@ export function ManualJournalEntryModal({
  const [rows, setRows] = useState<JournalEntryRow[]>([createEmptyRow()]);

  // 옵션 데이터
-  const [accountSubjects, setAccountSubjects] = useState<AccountSubject[]>([]);
  const [vendors, setVendors] = useState<VendorOption[]>([]);
  const [isSubmitting, setIsSubmitting] = useState(false);

@@ -94,13 +94,7 @@ export function ManualJournalEntryModal({
    setDescription('');
    setRows([createEmptyRow()]);

-    Promise.all([
-      getAccountSubjects({ category: 'all' }),
-      getVendorList(),
-    ]).then(([subjectsRes, vendorsRes]) => {
-      if (subjectsRes.success && subjectsRes.data) {
-        setAccountSubjects(subjectsRes.data.filter((s) => s.isActive));
-      }
+    getVendorList().then((vendorsRes) => {
      if (vendorsRes.success && vendorsRes.data) {
        setVendors(vendorsRes.data);
      }
@@ -272,24 +266,14 @@ export function ManualJournalEntryModal({
                    </div>
                  </TableCell>
                  <TableCell className="p-1">
-                    <Select
-                      value={row.accountSubjectId || 'none'}
+                    <AccountSubjectSelect
+                      value={row.accountSubjectId}
                      onValueChange={(v) =>
-                        handleRowChange(row.id, 'accountSubjectId', v === 'none' ? '' : v)
+                        handleRowChange(row.id, 'accountSubjectId', v)
                      }
-                    >
-                      <SelectTrigger className="h-8 text-sm">
-                        <SelectValue placeholder="선택" />
-                      </SelectTrigger>
-                      <SelectContent>
-                        <SelectItem value="none">선택</SelectItem>
-                        {accountSubjects.map((s) => (
-                          <SelectItem key={s.id} value={s.id}>
-                            {s.name}
-                          </SelectItem>
-                        ))}
-                      </SelectContent>
-                    </Select>
+                      size="sm"
+                      placeholder="선택"
+                    />
                  </TableCell>
                  <TableCell className="p-1">
                    <Select
--- a/src/components/accounting/GeneralJournalEntry/actions.ts
+++ b/src/components/accounting/GeneralJournalEntry/actions.ts
@@ -8,69 +8,14 @@ import type {
  GeneralJournalApiData,
  GeneralJournalSummary,
  GeneralJournalSummaryApiData,
-  AccountSubject,
-  AccountSubjectApiData,
  JournalEntryRow,
  VendorOption,
 } from './types';
 import {
  transformApiToFrontend,
  transformSummaryApi,
-  transformAccountSubjectApi,
 } from './types';

-// ===== Mock 데이터 (개발용) =====
-function generateMockJournalData(): GeneralJournalRecord[] {
-  const descriptions = ['사무용품 구매', '직원 급여', '임대료 지급', '매출 입금', '교통비'];
-  const journalDescs = ['복리후생비', '급여', '임차료', '매출', '여비교통비'];
-  const divisions: Array<'deposit' | 'withdrawal' | 'transfer'> = ['deposit', 'withdrawal', 'transfer'];
-  const sources: Array<'manual' | 'linked'> = ['manual', 'linked'];
-
-  return Array.from({ length: 10 }, (_, i) => {
-    const division = divisions[i % 3];
-    const depositAmount = division === 'deposit' ? 100000 * (i + 1) : 0;
-    const withdrawalAmount = division === 'withdrawal' ? 80000 * (i + 1) : 0;
-    return {
-      id: String(5000 + i),
-      date: '2025-12-12',
-      division,
-      amount: depositAmount || withdrawalAmount || 50000,
-      description: descriptions[i % 5],
-      journalDescription: journalDescs[i % 5],
-      depositAmount,
-      withdrawalAmount,
-      balance: 1000000 - (i * 50000),
-      debitAmount: [6000, 100000, 50000, 0, 30000][i % 5],
-      creditAmount: [0, 0, 50000, 100000, 0][i % 5],
-      source: sources[i % 4 === 0 ? 0 : 1],
-    };
-  });
-}
-
-function generateMockSummary(): GeneralJournalSummary {
-  return { totalCount: 10, depositCount: 4, depositAmount: 400000, withdrawalCount: 3, withdrawalAmount: 300000, journalCompleteCount: 7, journalIncompleteCount: 3 };
-}
-
-function generateMockAccountSubjects(): AccountSubject[] {
-  return [
-    { id: '101', code: '1010', name: '현금', category: 'asset', isActive: true },
-    { id: '102', code: '1020', name: '보통예금', category: 'asset', isActive: true },
-    { id: '201', code: '2010', name: '미지급금', category: 'liability', isActive: true },
-    { id: '401', code: '4010', name: '매출', category: 'revenue', isActive: true },
-    { id: '501', code: '5010', name: '복리후생비', category: 'expense', isActive: true },
-  ];
-}
-
-function generateMockVendors(): VendorOption[] {
-  return [
-    { id: '1', name: '삼성전자' },
-    { id: '2', name: '(주)한국물류' },
-    { id: '3', name: 'LG전자' },
-    { id: '4', name: '현대모비스' },
-    { id: '5', name: '(주)대한상사' },
-  ];
-}
-
 // ===== 전표 목록 조회 =====
 export async function getJournalEntries(params: {
  startDate?: string;
@@ -91,15 +36,6 @@ export async function getJournalEntries(params: {
    errorMessage: '전표 목록 조회에 실패했습니다.',
  });

-  // API 실패 또는 빈 응답 시 mock fallback (개발용)
-  if (!result.success || result.data.length === 0) {
-    const mockData = generateMockJournalData();
-    return {
-      success: true as const,
-      data: mockData,
-      pagination: { currentPage: 1, lastPage: 1, perPage: 20, total: mockData.length },
-    };
-  }
  return result;
 }

@@ -119,10 +55,6 @@ export async function getJournalSummary(params: {
    errorMessage: '전표 요약 조회에 실패했습니다.',
  });

-  // API 실패 또는 빈 응답 시 mock fallback (개발용)
-  if (!result.success || !result.data) {
-    return { success: true, data: generateMockSummary() };
-  }
  return result;
 }

@@ -151,67 +83,6 @@ export async function createManualJournal(data: {
  });
 }

-// ===== 계정과목 목록 조회 =====
-export async function getAccountSubjects(params?: {
-  search?: string;
-  category?: string;
-}): Promise<ActionResult<AccountSubject[]>> {
-  const result = await executeServerAction({
-    url: buildApiUrl('/api/v1/account-subjects', {
-      search: params?.search || undefined,
-      category: params?.category && params.category !== 'all' ? params.category : undefined,
-    }),
-    transform: (data: AccountSubjectApiData[]) => data.map(transformAccountSubjectApi),
-    errorMessage: '계정과목 목록 조회에 실패했습니다.',
-  });
-
-  // API 실패 또는 빈 응답 시 mock fallback (개발용)
-  if (!result.success || !result.data || result.data.length === 0) {
-    return { success: true, data: generateMockAccountSubjects() };
-  }
-  return result;
-}
-
-// ===== 계정과목 추가 =====
-export async function createAccountSubject(data: {
-  code: string;
-  name: string;
-  category: string;
-}): Promise<ActionResult> {
-  return executeServerAction({
-    url: buildApiUrl('/api/v1/account-subjects'),
-    method: 'POST',
-    body: {
-      code: data.code,
-      name: data.name,
-      category: data.category,
-    },
-    errorMessage: '계정과목 추가에 실패했습니다.',
-  });
-}
-
-// ===== 계정과목 상태 토글 =====
-export async function updateAccountSubjectStatus(
-  id: string,
-  isActive: boolean
-): Promise<ActionResult> {
-  return executeServerAction({
-    url: buildApiUrl(`/api/v1/account-subjects/${id}/status`),
-    method: 'PATCH',
-    body: { is_active: isActive },
-    errorMessage: '계정과목 상태 변경에 실패했습니다.',
-  });
-}
-
-// ===== 계정과목 삭제 =====
-export async function deleteAccountSubject(id: string): Promise<ActionResult> {
-  return executeServerAction({
-    url: buildApiUrl(`/api/v1/account-subjects/${id}`),
-    method: 'DELETE',
-    errorMessage: '계정과목 삭제에 실패했습니다.',
-  });
-}
-
 // ===== 분개 상세 조회 =====
 type JournalDetailData = {
  id: number;
@@ -241,26 +112,6 @@ export async function getJournalDetail(id: string): Promise<ActionResult<Journal
    errorMessage: '분개 상세 조회에 실패했습니다.',
  });

-  // API 실패 시 mock fallback (개발용)
-  if (!result.success || !result.data) {
-    return {
-      success: true,
-      data: {
-        id: Number(id),
-        date: '2025-12-12',
-        division: 'deposit',
-        amount: 100000,
-        description: '사무용품 구매',
-        bank_name: '신한은행',
-        account_number: '110-123-456789',
-        journal_memo: '',
-        rows: [
-          { id: 1, side: 'debit', account_subject_id: 501, account_subject_name: '복리후생비', vendor_id: 1, vendor_name: '삼성전자', debit_amount: 100000, credit_amount: 0, memo: '' },
-          { id: 2, side: 'credit', account_subject_id: 101, account_subject_name: '현금', vendor_id: null, vendor_name: '', debit_amount: 0, credit_amount: 100000, memo: '' },
-        ],
-      },
-    };
-  }
  return result;
 }

@@ -308,9 +159,5 @@ export async function getVendorList(): Promise<ActionResult<VendorOption[]>> {
    errorMessage: '거래처 목록 조회에 실패했습니다.',
  });

-  // API 실패 또는 빈 응답 시 mock fallback (개발용)
-  if (!result.success || !result.data || result.data.length === 0) {
-    return { success: true, data: generateMockVendors() };
-  }
  return result;
 }
--- a/src/components/accounting/GeneralJournalEntry/index.tsx
+++ b/src/components/accounting/GeneralJournalEntry/index.tsx
@@ -28,7 +28,7 @@ import {
 import { MobileCard } from '@/components/organisms/MobileCard';
 import { ScrollableButtonGroup } from '@/components/atoms/ScrollableButtonGroup';
 import { getJournalEntries, getJournalSummary } from './actions';
-import { AccountSubjectSettingModal } from './AccountSubjectSettingModal';
+import { AccountSubjectSettingModal } from '@/components/accounting/common';
 import { ManualJournalEntryModal } from './ManualJournalEntryModal';
 import { JournalEditModal } from './JournalEditModal';
 import type { GeneralJournalRecord, GeneralJournalSummary, PeriodButtonValue } from './types';
@@ -38,6 +38,7 @@ import {
  getPeriodDates,
 } from './types';
 import { formatNumber } from '@/lib/utils/amount';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';

 // ===== 테이블 컬럼 (기획서 기준 10개) =====
 const tableColumns = [
@@ -151,12 +152,14 @@ export function GeneralJournalEntry() {
  const handleManualEntrySuccess = useCallback(() => {
    setShowManualEntry(false);
    loadData();
+    invalidateDashboard('journalEntry');
  }, [loadData]);

  // ===== 분개 수정 완료 =====
  const handleJournalEditSuccess = useCallback(() => {
    setJournalEditTarget(null);
    loadData();
+    invalidateDashboard('journalEntry');
  }, [loadData]);

  // ===== 합계 계산 =====
--- a/src/components/accounting/GeneralJournalEntry/types.ts
+++ b/src/components/accounting/GeneralJournalEntry/types.ts
@@ -34,30 +34,6 @@ export const PERIOD_BUTTONS = [

 export type PeriodButtonValue = (typeof PERIOD_BUTTONS)[number]['value'];

-// ===== 계정과목 분류 =====
-export type AccountSubjectCategory = 'asset' | 'liability' | 'capital' | 'revenue' | 'expense';
-
-export const ACCOUNT_CATEGORY_OPTIONS: { value: AccountSubjectCategory; label: string }[] = [
-  { value: 'asset', label: '자산' },
-  { value: 'liability', label: '부채' },
-  { value: 'capital', label: '자본' },
-  { value: 'revenue', label: '수익' },
-  { value: 'expense', label: '비용' },
-];
-
-export const ACCOUNT_CATEGORY_FILTER_OPTIONS: { value: string; label: string }[] = [
-  { value: 'all', label: '전체' },
-  ...ACCOUNT_CATEGORY_OPTIONS,
-];
-
-export const ACCOUNT_CATEGORY_LABELS: Record<AccountSubjectCategory, string> = {
-  asset: '자산',
-  liability: '부채',
-  capital: '자본',
-  revenue: '수익',
-  expense: '비용',
-};
-
 // ===== 분개 구분 (차변/대변) =====
 export type JournalSide = 'debit' | 'credit';

@@ -121,25 +97,6 @@ export interface GeneralJournalSummaryApiData {
  journal_incomplete_count?: number;
 }

-// ===== 계정과목 =====
-export interface AccountSubject {
-  id: string;
-  code: string;
-  name: string;
-  category: AccountSubjectCategory;
-  isActive: boolean;
-}
-
-export interface AccountSubjectApiData {
-  id: number;
-  code: string;
-  name: string;
-  category: string;
-  is_active: boolean | number;
-  created_at: string;
-  updated_at: string;
-}
-
 // ===== 분개 행 =====
 export interface JournalEntryRow {
  id: string;
@@ -216,17 +173,6 @@ export function transformSummaryApi(apiData: GeneralJournalSummaryApiData): Gene
  };
 }

-// ===== 계정과목 API → Frontend 변환 =====
-export function transformAccountSubjectApi(apiData: AccountSubjectApiData): AccountSubject {
-  return {
-    id: String(apiData.id),
-    code: apiData.code,
-    name: apiData.name,
-    category: apiData.category as AccountSubjectCategory,
-    isActive: Boolean(apiData.is_active),
-  };
-}
-
 // ===== 기간 버튼 → 날짜 변환 =====
 export function getPeriodDates(period: PeriodButtonValue): { start: string; end: string } {
  const today = new Date();
--- a/src/components/accounting/GiftCertificateManagement/GiftCertificateDetail.tsx
+++ b/src/components/accounting/GiftCertificateManagement/GiftCertificateDetail.tsx
@@ -13,6 +13,7 @@ import {
  updateGiftCertificate,
  deleteGiftCertificate,
 } from './actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import {
  PURCHASE_PURPOSE_OPTIONS,
  ENTERTAINMENT_EXPENSE_OPTIONS,
@@ -80,6 +81,7 @@ export function GiftCertificateDetail({
        : await updateGiftCertificate(id!, formData);

      if (result.success) {
+        invalidateDashboard('giftCertificate');
        toast.success(isNew ? '상품권이 등록되었습니다.' : '상품권이 수정되었습니다.');
        router.push('/ko/accounting/gift-certificates');
      } else {
@@ -96,6 +98,7 @@ export function GiftCertificateDetail({
    try {
      const result = await deleteGiftCertificate(id);
      if (result.success) {
+        invalidateDashboard('giftCertificate');
        toast.success('상품권이 삭제되었습니다.');
        router.push('/ko/accounting/gift-certificates');
      } else {
@@ -134,8 +137,8 @@ export function GiftCertificateDetail({
              label="일련번호"
              value={formData.serialNumber}
              onChange={(v) => handleChange('serialNumber', v)}
-              placeholder="자동 생성"
-              disabled={!isNew}
+              placeholder="일련번호를 입력하세요"
+              disabled={!isEditable}
            />
            <FormField
              label="상품권명"
--- a/src/components/accounting/GiftCertificateManagement/actions.ts
+++ b/src/components/accounting/GiftCertificateManagement/actions.ts
@@ -126,6 +126,8 @@ export async function getGiftCertificateSummary(params?: {
      holding_amount?: number;
      used_count?: number;
      used_amount?: number;
+      entertainment_count?: number;
+      entertainment_amount?: number;
    }) => ({
      totalCount: data.total_count ?? 0,
      totalAmount: data.total_amount ?? 0,
@@ -133,8 +135,8 @@ export async function getGiftCertificateSummary(params?: {
      holdingAmount: data.holding_amount ?? 0,
      usedCount: data.used_count ?? 0,
      usedAmount: data.used_amount ?? 0,
-      entertainmentCount: 0,
-      entertainmentAmount: 0,
+      entertainmentCount: data.entertainment_count ?? 0,
+      entertainmentAmount: data.entertainment_amount ?? 0,
    }),
    errorMessage: '상품권 요약 조회에 실패했습니다.',
  });
--- a/src/components/accounting/GiftCertificateManagement/index.tsx
+++ b/src/components/accounting/GiftCertificateManagement/index.tsx
@@ -44,8 +44,10 @@ import type {
 import {
  getGiftCertificates,
  getGiftCertificateSummary,
+  deleteGiftCertificate,
 } from './actions';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { formatNumber as formatAmount } from '@/lib/utils/amount';
 import { applyFilters, enumFilter } from '@/lib/utils/search';
 import { useDateRange } from '@/hooks';
@@ -123,7 +125,7 @@ export function GiftCertificateManagement() {

  // ===== 핸들러 =====
  const handleRowClick = useCallback((item: GiftCertificateRecord) => {
-    router.push(`/accounting/gift-certificates?mode=edit&id=${item.id}`);
+    router.push(`/accounting/gift-certificates?mode=view&id=${item.id}`);
  }, [router]);

  const handleCreate = useCallback(() => {
@@ -145,6 +147,14 @@ export function GiftCertificateManagement() {
          data,
          totalCount: data.length,
        }),
+        deleteItem: async (id: string) => {
+          const result = await deleteGiftCertificate(id);
+          if (result.success) {
+            invalidateDashboard('giftCertificate');
+            await loadData();
+          }
+          return { success: result.success, error: result.error };
+        },
      },

      columns: tableColumns,
@@ -359,7 +369,7 @@ export function GiftCertificateManagement() {
        );
      },
    }),
-    [data, summary, startDate, endDate, statusFilter, entertainmentFilter, handleRowClick, handleCreate]
+    [data, summary, startDate, endDate, statusFilter, entertainmentFilter, handleRowClick, handleCreate, loadData]
  );

  return (
--- a/src/components/accounting/PurchaseManagement/PurchaseDetail.tsx
+++ b/src/components/accounting/PurchaseManagement/PurchaseDetail.tsx
@@ -32,6 +32,7 @@ import {
  deletePurchase,
 } from './actions';
 import { getClients } from '../VendorManagement/actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { toast } from 'sonner';
 import { formatNumber as formatAmount } from '@/lib/utils/amount';

@@ -260,6 +261,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
      }

      if (result?.success) {
+        invalidateDashboard('purchase');
        toast.success(isNewMode ? '매입이 등록되었습니다.' : '매입이 수정되었습니다.');
        return { success: true };
      } else {
@@ -282,6 +284,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
      const result = await deletePurchase(purchaseId);

      if (result.success) {
+        invalidateDashboard('purchase');
        toast.success('매입이 삭제되었습니다.');
        return { success: true };
      } else {
--- a/src/components/accounting/PurchaseManagement/index.tsx
+++ b/src/components/accounting/PurchaseManagement/index.tsx
@@ -60,6 +60,7 @@ import {
  ACCOUNT_SUBJECT_SELECTOR_OPTIONS,
 } from './types';
 import { getPurchases, togglePurchaseTaxInvoice, deletePurchase } from './actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { formatNumber } from '@/lib/utils/amount';

 // ===== 테이블 컬럼 정의 =====
@@ -253,6 +254,7 @@ export function PurchaseManagement() {
        deleteItem: async (id: string) => {
          const result = await deletePurchase(id);
          if (result.success) {
+            invalidateDashboard('purchase');
            setPurchaseData(prev => prev.filter(item => item.id !== id));
            toast.success('매입이 삭제되었습니다.');
          }
--- a/src/components/accounting/SalesManagement/SalesDetail.tsx
+++ b/src/components/accounting/SalesManagement/SalesDetail.tsx
@@ -34,6 +34,7 @@ import { LineItemsTable, useLineItems } from '@/components/organisms/LineItemsTa
 import { salesConfig } from './salesConfig';
 import type { SalesRecord, SalesItem } from './types';
 import { getSaleById, createSale, updateSale, deleteSale } from './actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { toast } from 'sonner';
 import { getClients } from '../VendorManagement/actions';

@@ -173,6 +174,7 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
      }

      if (result?.success) {
+        invalidateDashboard('sales');
        toast.success(isNewMode ? '매출이 등록되었습니다.' : '매출이 수정되었습니다.');
        return { success: true };
      } else {
@@ -195,6 +197,7 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
      const result = await deleteSale(salesId);

      if (result.success) {
+        invalidateDashboard('sales');
        toast.success('매출이 삭제되었습니다.');
        return { success: true };
      } else {
--- a/src/components/accounting/TaxInvoiceIssuance/actions.ts
+++ b/src/components/accounting/TaxInvoiceIssuance/actions.ts
@@ -303,7 +303,7 @@ export async function searchVendorsForTaxInvoice(
    url: buildApiUrl('/api/v1/clients', {
      q: query || undefined,
      only_active: true,
-      size: 100,
+      size: 1000,
    }),
    transform: (data: { data: ClientApiData[] }) =>
      data.data.map((item) => ({
--- a/src/components/accounting/TaxInvoiceManagement/JournalEntryModal.tsx
+++ b/src/components/accounting/TaxInvoiceManagement/JournalEntryModal.tsx
@@ -53,11 +53,11 @@ import {
  updateJournalEntry,
  deleteJournalEntry,
 } from './actions';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import type { TaxInvoiceMgmtRecord, JournalEntryRow, JournalSide } from './types';
 import {
  TAB_OPTIONS,
  JOURNAL_SIDE_OPTIONS,
-  ACCOUNT_SUBJECT_OPTIONS,
 } from './types';

 interface JournalEntryModalProps {
@@ -288,25 +288,14 @@ export function JournalEntryModal({
                        </Select>
                      </TableCell>
                      <TableCell className="p-1">
-                        <Select
+                        <AccountSubjectSelect
                          value={row.accountSubject}
                          onValueChange={(v) =>
                            handleRowChange(row.id, 'accountSubject', v)
                          }
-                        >
-                          <SelectTrigger className="h-8 text-sm">
-                            <SelectValue placeholder="선택" />
-                          </SelectTrigger>
-                          <SelectContent>
-                            {ACCOUNT_SUBJECT_OPTIONS.filter((o) => o.value).map(
-                              (opt) => (
-                                <SelectItem key={opt.value} value={opt.value}>
-                                  {opt.label}
-                                </SelectItem>
-                              )
-                            )}
-                          </SelectContent>
-                        </Select>
+                          placeholder="선택"
+                          size="sm"
+                        />
                      </TableCell>
                      <TableCell className="p-1">
                        <Input
--- a/src/components/accounting/TaxInvoiceManagement/ManualEntryModal.tsx
+++ b/src/components/accounting/TaxInvoiceManagement/ManualEntryModal.tsx
@@ -18,6 +18,7 @@ import { Button } from '@/components/ui/button';
 import { Label } from '@/components/ui/label';
 import { DatePicker } from '@/components/ui/date-picker';
 import { FormField } from '@/components/molecules/FormField';
+import { BusinessNumberInput } from '@/components/ui/business-number-input';
 import {
  Dialog,
  DialogContent,
@@ -199,12 +200,14 @@ export function ManualEntryModal({
                  onChange={(value) => handleChange('vendorName', value)}
                  placeholder="공급자명"
                />
-                <FormField
-                  label="사업자번호"
-                  value={formData.vendorBusinessNumber}
-                  onChange={(value) => handleChange('vendorBusinessNumber', value)}
-                  placeholder="사업자번호"
-                />
+                <div className="space-y-1.5">
+                  <Label className="text-sm">사업자번호</Label>
+                  <BusinessNumberInput
+                    value={formData.vendorBusinessNumber}
+                    onChange={(value) => handleChange('vendorBusinessNumber', value)}
+                    placeholder="000-00-00000"
+                  />
+                </div>
              </div>
            </div>

--- a/src/components/accounting/TaxInvoiceManagement/actions.ts
+++ b/src/components/accounting/TaxInvoiceManagement/actions.ts
@@ -8,8 +8,8 @@ import type {
  TaxInvoiceMgmtApiData,
  TaxInvoiceSummary,
  TaxInvoiceSummaryApiData,
-  CardHistoryRecord,
  CardHistoryApiData,
+  CardHistoryRecord,
  ManualEntryFormData,
  JournalEntryRow,
 } from './types';
@@ -20,17 +20,6 @@ import {
  transformSummaryApi,
 } from './types';

-// ===== 세금계산서 목록 Mock =====
-// TODO: 실제 API 연동 시 Mock 제거
-const MOCK_INVOICES: TaxInvoiceMgmtRecord[] = [
-  { id: '1', division: 'sales', writeDate: '2026-01-15', issueDate: '2026-01-16', vendorName: '(주)삼성전자', vendorBusinessNumber: '124-81-00998', taxType: 'taxable', itemName: '전자부품', supplyAmount: 500000, taxAmount: 50000, totalAmount: 550000, receiptType: 'receipt', documentNumber: 'TI-001', status: 'journalized', source: 'hometax', memo: '' },
-  { id: '2', division: 'sales', writeDate: '2026-01-20', issueDate: '2026-01-20', vendorName: '현대건설(주)', vendorBusinessNumber: '211-85-12345', taxType: 'taxable', itemName: '건축자재', supplyAmount: 1200000, taxAmount: 120000, totalAmount: 1320000, receiptType: 'claim', documentNumber: 'TI-002', status: 'pending', source: 'hometax', memo: '' },
-  { id: '3', division: 'sales', writeDate: '2026-02-03', issueDate: null, vendorName: '(주)한국사무용품', vendorBusinessNumber: '107-86-55432', taxType: 'taxable', itemName: '사무용품', supplyAmount: 300000, taxAmount: 30000, totalAmount: 330000, receiptType: 'receipt', documentNumber: '', status: 'pending', source: 'manual', memo: '수기 입력' },
-  { id: '4', division: 'purchase', writeDate: '2026-01-10', issueDate: '2026-01-11', vendorName: 'CJ대한통운', vendorBusinessNumber: '110-81-28388', taxType: 'taxable', itemName: '운송비', supplyAmount: 40000, taxAmount: 4000, totalAmount: 44000, receiptType: 'receipt', documentNumber: 'TI-003', status: 'journalized', source: 'hometax', memo: '' },
-  { id: '5', division: 'purchase', writeDate: '2026-02-01', issueDate: '2026-02-01', vendorName: '스타벅스 역삼역점', vendorBusinessNumber: '201-86-99012', taxType: 'tax_free', itemName: '복리후생', supplyAmount: 14000, taxAmount: 1400, totalAmount: 15400, receiptType: 'receipt', documentNumber: 'TI-004', status: 'pending', source: 'hometax', memo: '' },
-  { id: '6', division: 'purchase', writeDate: '2026-02-10', issueDate: null, vendorName: '(주)코스트코코리아', vendorBusinessNumber: '301-81-67890', taxType: 'taxable', itemName: '비품', supplyAmount: 200000, taxAmount: 20000, totalAmount: 220000, receiptType: 'claim', documentNumber: '', status: 'error', source: 'manual', memo: '수기 입력' },
-];
-
 // ===== 세금계산서 목록 조회 =====
 export async function getTaxInvoices(params: {
  division?: string;
@@ -41,45 +30,39 @@ export async function getTaxInvoices(params: {
  page?: number;
  perPage?: number;
 }) {
-  // TODO: 실제 API 연동 시 아래 코드로 교체
-  // return executePaginatedAction<TaxInvoiceMgmtApiData, TaxInvoiceMgmtRecord>({
-  //   url: buildApiUrl('/api/v1/tax-invoices', { ... }),
-  //   transform: transformApiToFrontend,
-  //   errorMessage: '세금계산서 목록 조회에 실패했습니다.',
-  // });
-  const filtered = MOCK_INVOICES.filter((inv) => inv.division === (params.division || 'sales'));
-  return {
-    success: true as const,
-    data: filtered,
-    error: undefined as string | undefined,
-    pagination: { currentPage: 1, lastPage: 1, perPage: 20, total: filtered.length },
-  };
+  // frontend 'purchase' → backend 'purchases'
+  const direction = params.division === 'purchase' ? 'purchases' : params.division;
+
+  return executePaginatedAction<TaxInvoiceMgmtApiData, TaxInvoiceMgmtRecord>({
+    url: buildApiUrl('/api/v1/tax-invoices', {
+      direction,
+      issue_date_from: params.startDate,
+      issue_date_to: params.endDate,
+      corp_name: params.vendorSearch || undefined,
+      page: params.page,
+      per_page: params.perPage,
+    }),
+    transform: transformApiToFrontend,
+    errorMessage: '세금계산서 목록 조회에 실패했습니다.',
+  });
 }

 // ===== 세금계산서 요약 조회 =====
-export async function getTaxInvoiceSummary(_params: {
+export async function getTaxInvoiceSummary(params: {
  dateType?: string;
  startDate?: string;
  endDate?: string;
  vendorSearch?: string;
 }): Promise<ActionResult<TaxInvoiceSummary>> {
-  // TODO: 실제 API 연동 시 아래 코드로 교체
-  // return executeServerAction({ ... });
-  const sales = MOCK_INVOICES.filter((inv) => inv.division === 'sales');
-  const purchase = MOCK_INVOICES.filter((inv) => inv.division === 'purchase');
-  return {
-    success: true,
-    data: {
-      salesSupplyAmount: sales.reduce((s, i) => s + i.supplyAmount, 0),
-      salesTaxAmount: sales.reduce((s, i) => s + i.taxAmount, 0),
-      salesTotalAmount: sales.reduce((s, i) => s + i.totalAmount, 0),
-      salesCount: sales.length,
-      purchaseSupplyAmount: purchase.reduce((s, i) => s + i.supplyAmount, 0),
-      purchaseTaxAmount: purchase.reduce((s, i) => s + i.taxAmount, 0),
-      purchaseTotalAmount: purchase.reduce((s, i) => s + i.totalAmount, 0),
-      purchaseCount: purchase.length,
-    },
-  };
+  return executeServerAction<TaxInvoiceSummaryApiData, TaxInvoiceSummary>({
+    url: buildApiUrl('/api/v1/tax-invoices/summary', {
+      issue_date_from: params.startDate,
+      issue_date_to: params.endDate,
+      corp_name: params.vendorSearch || undefined,
+    }),
+    transform: transformSummaryApi,
+    errorMessage: '세금계산서 요약 조회에 실패했습니다.',
+  });
 }

 // ===== 세금계산서 수기 등록 =====
@@ -96,35 +79,24 @@ export async function createTaxInvoice(
 }

 // ===== 카드 내역 조회 =====
-// TODO: 실제 API 연동 시 Mock 제거
-const MOCK_CARD_HISTORY: CardHistoryRecord[] = [
-  { id: '1', transactionDate: '2026-01-20', merchantName: '(주)삼성전자', amount: 550000, approvalNumber: 'AP-20260120-001', businessNumber: '124-81-00998' },
-  { id: '2', transactionDate: '2026-01-25', merchantName: '현대오일뱅크 강남점', amount: 82500, approvalNumber: 'AP-20260125-003', businessNumber: '211-85-12345' },
-  { id: '3', transactionDate: '2026-02-03', merchantName: '(주)한국사무용품', amount: 330000, approvalNumber: 'AP-20260203-007', businessNumber: '107-86-55432' },
-  { id: '4', transactionDate: '2026-02-10', merchantName: 'CJ대한통운', amount: 44000, approvalNumber: 'AP-20260210-012', businessNumber: '110-81-28388' },
-  { id: '5', transactionDate: '2026-02-14', merchantName: '스타벅스 역삼역점', amount: 15400, approvalNumber: 'AP-20260214-019', businessNumber: '201-86-99012' },
-];
-
-export async function getCardHistory(_params: {
+export async function getCardHistory(params: {
  startDate?: string;
  endDate?: string;
  search?: string;
  page?: number;
  perPage?: number;
-}): Promise<ActionResult<CardHistoryRecord[]>> {
-  // TODO: 실제 API 연동 시 아래 코드로 교체
-  // return executePaginatedAction<CardHistoryApiData, CardHistoryRecord>({
-  //   url: buildApiUrl('/api/v1/card-transactions/history', {
-  //     start_date: _params.startDate,
-  //     end_date: _params.endDate,
-  //     search: _params.search || undefined,
-  //     page: _params.page,
-  //     per_page: _params.perPage,
-  //   }),
-  //   transform: transformCardHistoryApi,
-  //   errorMessage: '카드 내역 조회에 실패했습니다.',
-  // });
-  return { success: true, data: MOCK_CARD_HISTORY };
+}) {
+  return executePaginatedAction<CardHistoryApiData, CardHistoryRecord>({
+    url: buildApiUrl('/api/v1/card-transactions', {
+      start_date: params.startDate,
+      end_date: params.endDate,
+      search: params.search || undefined,
+      page: params.page,
+      per_page: params.perPage,
+    }),
+    transform: transformCardHistoryApi,
+    errorMessage: '카드 내역 조회에 실패했습니다.',
+  });
 }

 // ===== 분개 내역 조회 =====
--- a/src/components/accounting/TaxInvoiceManagement/types.ts
+++ b/src/components/accounting/TaxInvoiceManagement/types.ts
@@ -45,12 +45,14 @@ export const RECEIPT_TYPE_LABELS: Record<ReceiptType, string> = {
 };

 // ===== 세금계산서 상태 =====
-export type InvoiceStatus = 'pending' | 'journalized' | 'error';
+export type InvoiceStatus = 'draft' | 'issued' | 'sent' | 'cancelled' | 'failed';

 export const INVOICE_STATUS_MAP: Record<InvoiceStatus, { label: string; color: string }> = {
-  pending: { label: '미분개', color: 'bg-yellow-100 text-yellow-700' },
-  journalized: { label: '분개완료', color: 'bg-green-100 text-green-700' },
-  error: { label: '오류', color: 'bg-red-100 text-red-700' },
+  draft: { label: '임시저장', color: 'bg-gray-100 text-gray-700' },
+  issued: { label: '발급완료', color: 'bg-blue-100 text-blue-700' },
+  sent: { label: '전송완료', color: 'bg-green-100 text-green-700' },
+  cancelled: { label: '취소', color: 'bg-red-100 text-red-700' },
+  failed: { label: '실패', color: 'bg-orange-100 text-orange-700' },
 };

 // ===== 소스 구분 (수기/홈택스) =====
@@ -87,24 +89,25 @@ export interface TaxInvoiceMgmtRecord {
  memo: string;
 }

-// ===== API 응답 타입 (snake_case) =====
+// ===== API 응답 타입 (백엔드 TaxInvoice 모델 기준) =====
 export interface TaxInvoiceMgmtApiData {
  id: number;
-  division: string;
-  write_date: string;
+  direction: string;
+  supplier_corp_num: string | null;
+  supplier_corp_name: string | null;
+  buyer_corp_num: string | null;
+  buyer_corp_name: string | null;
  issue_date: string | null;
-  vendor_name: string;
-  vendor_business_number: string;
-  tax_type: string;
-  item_name: string;
  supply_amount: string | number;
  tax_amount: string | number;
  total_amount: string | number;
-  receipt_type: string;
-  document_number: string;
  status: string;
-  source: string;
-  memo: string | null;
+  invoice_type: string | null;
+  issue_type: string | null;
+  nts_confirm_num: string | null;
+  description: string | null;
+  barobill_invoice_id: string | null;
+  items: Array<{ name?: string; [key: string]: unknown }> | null;
  created_at: string;
  updated_at: string;
 }
@@ -121,15 +124,20 @@ export interface TaxInvoiceSummary {
  purchaseCount: number;
 }

+// 백엔드 summary API는 by_direction 중첩 구조로 응답
+interface DirectionSummary {
+  count: number;
+  supply_amount: number;
+  tax_amount: number;
+  total_amount: number;
+}
+
 export interface TaxInvoiceSummaryApiData {
-  sales_supply_amount: number;
-  sales_tax_amount: number;
-  sales_total_amount: number;
-  sales_count: number;
-  purchase_supply_amount: number;
-  purchase_tax_amount: number;
-  purchase_total_amount: number;
-  purchase_count: number;
+  by_direction: {
+    sales: DirectionSummary;
+    purchases: DirectionSummary;
+  };
+  by_status: Record<string, number>;
 }

 // ===== 분개 항목 =====
@@ -165,11 +173,12 @@ export interface CardHistoryRecord {

 export interface CardHistoryApiData {
  id: number;
-  transaction_date: string;
+  used_at: string;
  merchant_name: string;
  amount: string | number;
-  approval_number: string;
-  business_number: string;
+  approval_number?: string;
+  business_number?: string;
+  description?: string | null;
 }

 // ===== 수기 입력 폼 데이터 =====
@@ -202,40 +211,66 @@ export const ACCOUNT_SUBJECT_OPTIONS = [
 ];

 // ===== API → Frontend 변환 =====
+const VALID_STATUSES: InvoiceStatus[] = ['draft', 'issued', 'sent', 'cancelled', 'failed'];
+
+const INVOICE_TYPE_TO_TAX_TYPE: Record<string, TaxType> = {
+  tax_invoice: 'taxable',
+  modified: 'taxable',
+  invoice: 'tax_free',
+};
+
+const ISSUE_TYPE_TO_RECEIPT_TYPE: Record<string, ReceiptType> = {
+  receipt: 'receipt',
+  claim: 'claim',
+};
+
 export function transformApiToFrontend(apiData: TaxInvoiceMgmtApiData): TaxInvoiceMgmtRecord {
+  const isSales = apiData.direction === 'sales';
  return {
    id: String(apiData.id),
-    division: apiData.division as InvoiceTab,
-    writeDate: apiData.write_date,
+    division: isSales ? 'sales' : 'purchase',
+    writeDate: apiData.issue_date || apiData.created_at?.split('T')[0] || '',
    issueDate: apiData.issue_date,
-    vendorName: apiData.vendor_name,
-    vendorBusinessNumber: apiData.vendor_business_number,
-    taxType: apiData.tax_type as TaxType,
-    itemName: apiData.item_name,
-    supplyAmount: Number(apiData.supply_amount),
-    taxAmount: Number(apiData.tax_amount),
-    totalAmount: Number(apiData.total_amount),
-    receiptType: apiData.receipt_type as ReceiptType,
-    documentNumber: apiData.document_number,
-    status: apiData.status as InvoiceStatus,
-    source: apiData.source as InvoiceSource,
-    memo: apiData.memo || '',
+    vendorName: isSales
+      ? (apiData.buyer_corp_name || '')
+      : (apiData.supplier_corp_name || ''),
+    vendorBusinessNumber: isSales
+      ? (apiData.buyer_corp_num || '')
+      : (apiData.supplier_corp_num || ''),
+    taxType: INVOICE_TYPE_TO_TAX_TYPE[apiData.invoice_type || ''] || 'taxable',
+    itemName: apiData.items?.[0]?.name || apiData.description || '',
+    supplyAmount: Number(apiData.supply_amount) || 0,
+    taxAmount: Number(apiData.tax_amount) || 0,
+    totalAmount: Number(apiData.total_amount) || 0,
+    receiptType: ISSUE_TYPE_TO_RECEIPT_TYPE[apiData.issue_type || ''] || 'receipt',
+    documentNumber: apiData.nts_confirm_num || '',
+    status: VALID_STATUSES.includes(apiData.status as InvoiceStatus)
+      ? (apiData.status as InvoiceStatus)
+      : 'draft',
+    source: apiData.barobill_invoice_id ? 'hometax' : 'manual',
+    memo: apiData.description || '',
  };
 }

 // ===== Frontend → API 변환 =====
 export function transformFrontendToApi(data: ManualEntryFormData): Record<string, unknown> {
+  const isSales = data.division === 'sales';
  return {
-    division: data.division,
-    write_date: data.writeDate,
-    vendor_name: data.vendorName,
-    vendor_business_number: data.vendorBusinessNumber,
+    direction: isSales ? 'sales' : 'purchases',
+    issue_type: 'normal',
+    issue_date: data.writeDate,
+    // 매출: 거래처=공급받는자(buyer), 매입: 거래처=공급자(supplier)
+    // DB 컬럼이 NOT NULL이므로 빈 문자열로 전송
+    supplier_corp_name: isSales ? '' : data.vendorName,
+    supplier_corp_num: isSales ? '' : data.vendorBusinessNumber,
+    buyer_corp_name: isSales ? data.vendorName : '',
+    buyer_corp_num: isSales ? data.vendorBusinessNumber : '',
    supply_amount: data.supplyAmount,
    tax_amount: data.taxAmount,
    total_amount: data.totalAmount,
-    item_name: data.itemName,
-    tax_type: data.taxType,
-    memo: data.memo || null,
+    invoice_type: data.taxType === 'tax_free' ? 'invoice' : 'tax_invoice',
+    description: data.memo || null,
+    items: data.itemName ? [{ name: data.itemName, amount: data.supplyAmount }] : [],
  };
 }

@@ -243,24 +278,28 @@ export function transformFrontendToApi(data: ManualEntryFormData): Record<string
 export function transformCardHistoryApi(apiData: CardHistoryApiData): CardHistoryRecord {
  return {
    id: String(apiData.id),
-    transactionDate: apiData.transaction_date,
+    transactionDate: apiData.used_at,
    merchantName: apiData.merchant_name,
    amount: Number(apiData.amount),
-    approvalNumber: apiData.approval_number,
-    businessNumber: apiData.business_number,
+    approvalNumber: apiData.approval_number || '',
+    businessNumber: apiData.business_number || '',
  };
 }

 // ===== 요약 API → Frontend 변환 =====
+const EMPTY_DIRECTION: DirectionSummary = { count: 0, supply_amount: 0, tax_amount: 0, total_amount: 0 };
+
 export function transformSummaryApi(apiData: TaxInvoiceSummaryApiData): TaxInvoiceSummary {
+  const sales = apiData.by_direction?.sales || EMPTY_DIRECTION;
+  const purchases = apiData.by_direction?.purchases || EMPTY_DIRECTION;
  return {
-    salesSupplyAmount: apiData.sales_supply_amount,
-    salesTaxAmount: apiData.sales_tax_amount,
-    salesTotalAmount: apiData.sales_total_amount,
-    salesCount: apiData.sales_count,
-    purchaseSupplyAmount: apiData.purchase_supply_amount,
-    purchaseTaxAmount: apiData.purchase_tax_amount,
-    purchaseTotalAmount: apiData.purchase_total_amount,
-    purchaseCount: apiData.purchase_count,
+    salesSupplyAmount: sales.supply_amount,
+    salesTaxAmount: sales.tax_amount,
+    salesTotalAmount: sales.total_amount,
+    salesCount: sales.count,
+    purchaseSupplyAmount: purchases.supply_amount,
+    purchaseTaxAmount: purchases.tax_amount,
+    purchaseTotalAmount: purchases.total_amount,
+    purchaseCount: purchases.count,
  };
 }
--- a/src/components/accounting/VendorManagement/VendorDetailClient.tsx
+++ b/src/components/accounting/VendorManagement/VendorDetailClient.tsx
@@ -1,6 +1,7 @@
 'use client';

 import { useState, useCallback, useEffect } from 'react';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useRouter } from 'next/navigation';
 import { formatNumber } from '@/lib/utils/amount';
 import { Plus, Trash2, Upload } from 'lucide-react';
@@ -194,6 +195,7 @@ export function VendorDetailClient({ mode, vendorId, initialData }: VendorDetail
        return { success: false, error: result.message || '저장에 실패했습니다.' };
      }

+      invalidateDashboard('client');
      router.refresh();
      return { success: true };
    } catch (error) {
@@ -214,6 +216,7 @@ export function VendorDetailClient({ mode, vendorId, initialData }: VendorDetail
        return { success: false, error: result.message || '삭제에 실패했습니다.' };
      }

+      invalidateDashboard('client');
      router.refresh();
      return { success: true };
    } catch (error) {
--- a/src/components/accounting/VendorManagement/index.tsx
+++ b/src/components/accounting/VendorManagement/index.tsx
@@ -11,6 +11,7 @@
 */

 import { useState, useMemo, useCallback } from 'react';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useRouter } from 'next/navigation';
 import { format, startOfMonth, endOfMonth } from 'date-fns';
 import { formatNumber } from '@/lib/utils/amount';
@@ -129,6 +130,7 @@ export function VendorManagement({ initialData, initialTotal }: VendorManagement
        deleteItem: async (id: string) => {
          const result = await deleteClient(id);
          if (result.success) {
+            invalidateDashboard('client');
            toast.success('거래처가 삭제되었습니다.');
          }
          return { success: result.success, error: result.error };
--- a/src/components/accounting/WithdrawalManagement/WithdrawalDetailClientV2.tsx
+++ b/src/components/accounting/WithdrawalManagement/WithdrawalDetailClientV2.tsx
@@ -16,6 +16,7 @@ import {
  getBankAccounts,
 } from './actions';
 import { useDevFill, generateWithdrawalData } from '@/components/dev';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';

 // ===== Props =====
 interface WithdrawalDetailClientV2Props {
@@ -82,6 +83,7 @@ export default function WithdrawalDetailClientV2({
          : await updateWithdrawal(withdrawalId!, submitData as Partial<WithdrawalRecord>);

      if (result.success) {
+        invalidateDashboard('withdrawal');
        toast.success(mode === 'create' ? '출금 내역이 등록되었습니다.' : '출금 내역이 수정되었습니다.');
        router.push('/ko/accounting/withdrawals');
        return { success: true };
@@ -99,6 +101,7 @@ export default function WithdrawalDetailClientV2({

    const result = await deleteWithdrawal(withdrawalId);
    if (result.success) {
+      invalidateDashboard('withdrawal');
      toast.success('출금 내역이 삭제되었습니다.');
      router.push('/ko/accounting/withdrawals');
      return { success: true };
--- a/src/components/accounting/WithdrawalManagement/index.tsx
+++ b/src/components/accounting/WithdrawalManagement/index.tsx
@@ -72,9 +72,9 @@ import { deleteWithdrawal, updateWithdrawalTypes, getWithdrawals } from './actio
 import { formatNumber } from '@/lib/utils/amount';
 import { applyFilters, textFilter, enumFilter } from '@/lib/utils/search';
 import { toast } from 'sonner';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useDateRange } from '@/hooks';
 import {
-  createDeleteItemHandler,
  extractUniqueOptions,
  createDateAmountSortFn,
  computeMonthlyTotal,
@@ -237,7 +237,15 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
            totalCount: initialData.length,
          };
        },
-        deleteItem: createDeleteItemHandler(deleteWithdrawal, setWithdrawalData, '출금 내역이 삭제되었습니다.'),
+        deleteItem: async (id: string) => {
+          const result = await deleteWithdrawal(id);
+          if (result.success) {
+            setWithdrawalData(prev => prev.filter(item => item.id !== id));
+            invalidateDashboard('withdrawal');
+            toast.success('출금 내역이 삭제되었습니다.');
+          }
+          return { success: result.success, error: result.error };
+        },
      },

      // 테이블 컬럼
--- a/src/components/accounting/common/AccountSubjectSelect.tsx
+++ b/src/components/accounting/common/AccountSubjectSelect.tsx
@@ -0,0 +1,215 @@
+'use client';
+
+/**
+ * 계정과목 Select 공용 컴포넌트
+ *
+ * DB 마스터에서 활성 계정과목(소분류, depth=3)을 로드하여 검색 가능한 Select로 표시.
+ * "[코드] 계정과목명" 형태로 표시. 코드/이름으로 검색 가능.
+ * Popover + Command 패턴 (SearchableSelect 기반).
+ * props로 category 제한 가능.
+ */
+
+import { useState, useEffect, useCallback, useRef, useMemo } from 'react';
+import { Check, ChevronsUpDown, Loader2 } from 'lucide-react';
+import { cn } from '@/components/ui/utils';
+import { Button } from '@/components/ui/button';
+import {
+  Popover,
+  PopoverContent,
+  PopoverTrigger,
+} from '@/components/ui/popover';
+import {
+  Command,
+  CommandEmpty,
+  CommandGroup,
+  CommandInput,
+  CommandItem,
+  CommandList,
+} from '@/components/ui/command';
+import { getAccountSubjects } from './actions';
+import type { AccountSubject, AccountSubjectCategory } from './types';
+import { formatAccountLabel } from './types';
+
+interface AccountSubjectSelectProps {
+  value: string;
+  onValueChange: (value: string) => void;
+  /** 특정 대분류만 표시 */
+  category?: AccountSubjectCategory;
+  /** 특정 중분류만 표시 */
+  subCategory?: string;
+  /** 특정 부문만 표시 */
+  departmentType?: string;
+  placeholder?: string;
+  disabled?: boolean;
+  className?: string;
+  /** 빈 값(전체) 옵션 표시 여부 */
+  showAllOption?: boolean;
+  allOptionLabel?: string;
+  /** 트리거 크기 */
+  size?: 'default' | 'sm';
+  /** value/onValueChange에 사용할 필드 (기본: code) */
+  valueField?: 'code' | 'id';
+}
+
+export function AccountSubjectSelect({
+  value,
+  onValueChange,
+  category,
+  subCategory,
+  departmentType,
+  placeholder = '계정과목 선택',
+  disabled = false,
+  className,
+  showAllOption = false,
+  allOptionLabel = '전체',
+  size = 'default',
+  valueField = 'code',
+}: AccountSubjectSelectProps) {
+  const [subjects, setSubjects] = useState<AccountSubject[]>([]);
+  const [isLoading, setIsLoading] = useState(false);
+  const [open, setOpen] = useState(false);
+  const [searchQuery, setSearchQuery] = useState('');
+  const triggerRef = useRef<HTMLButtonElement>(null);
+
+  const loadSubjects = useCallback(async () => {
+    setIsLoading(true);
+    try {
+      const result = await getAccountSubjects({
+        selectable: true,
+        isActive: true,
+        category: category || undefined,
+        subCategory: subCategory || undefined,
+        departmentType: departmentType || undefined,
+      });
+      if (result.success && result.data) {
+        setSubjects(result.data);
+      }
+    } catch {
+      // 조회 실패 시 빈 목록 유지
+    } finally {
+      setIsLoading(false);
+    }
+  }, [category, subCategory, departmentType]);
+
+  useEffect(() => {
+    loadSubjects();
+  }, [loadSubjects]);
+
+  // subject에서 value로 사용할 필드 추출
+  const getSubjectValue = useCallback(
+    (s: AccountSubject) => (valueField === 'id' ? s.id : s.code),
+    [valueField]
+  );
+
+  // 선택된 계정과목 찾기
+  const selectedSubject = useMemo(
+    () => subjects.find((s) => getSubjectValue(s) === value),
+    [subjects, value, getSubjectValue]
+  );
+
+  // 트리거에 표시할 텍스트
+  const displayLabel = useMemo(() => {
+    if (isLoading) return '로딩 중...';
+    if (value === 'all' && showAllOption) return allOptionLabel;
+    if (selectedSubject) return formatAccountLabel(selectedSubject);
+    return '';
+  }, [isLoading, value, showAllOption, allOptionLabel, selectedSubject]);
+
+  const handleSelect = (subjectValue: string) => {
+    onValueChange(subjectValue);
+    setOpen(false);
+    setSearchQuery('');
+  };
+
+  const handleOpenChange = (isOpen: boolean) => {
+    setOpen(isOpen);
+    if (!isOpen) {
+      setSearchQuery('');
+    }
+  };
+
+  const triggerClassName = size === 'sm' ? 'h-8 text-sm' : 'h-9 text-sm';
+
+  return (
+    <Popover open={open} onOpenChange={handleOpenChange} modal>
+      <PopoverTrigger asChild>
+        <Button
+          ref={triggerRef}
+          variant="outline"
+          role="combobox"
+          aria-expanded={open}
+          disabled={disabled || isLoading}
+          className={cn(
+            'w-full justify-between font-normal',
+            triggerClassName,
+            !displayLabel && 'text-muted-foreground',
+            className
+          )}
+        >
+          <span className="truncate">
+            {displayLabel || placeholder}
+          </span>
+          {isLoading ? (
+            <Loader2 className="ml-2 h-4 w-4 shrink-0 animate-spin" />
+          ) : (
+            <ChevronsUpDown className="ml-2 h-4 w-4 shrink-0 opacity-50" />
+          )}
+        </Button>
+      </PopoverTrigger>
+      <PopoverContent
+        className="w-[--radix-popover-trigger-width] min-w-[280px] p-0"
+        align="start"
+      >
+        <Command shouldFilter>
+          <CommandInput
+            placeholder="코드 또는 계정과목명 검색..."
+            value={searchQuery}
+            onValueChange={setSearchQuery}
+          />
+          <CommandList>
+            <CommandEmpty>검색 결과가 없습니다</CommandEmpty>
+            <CommandGroup>
+              {showAllOption && (
+                <CommandItem
+                  value={allOptionLabel}
+                  onSelect={() => handleSelect('all')}
+                  className="cursor-pointer"
+                >
+                  <Check
+                    className={cn(
+                      'mr-2 h-4 w-4',
+                      value === 'all' ? 'opacity-100' : 'opacity-0'
+                    )}
+                  />
+                  {allOptionLabel}
+                </CommandItem>
+              )}
+              {subjects.map((subject) => {
+                const subjectVal = getSubjectValue(subject);
+                return (
+                  <CommandItem
+                    key={subject.id}
+                    value={`${subject.code} ${subject.name}`}
+                    onSelect={() => handleSelect(subjectVal)}
+                    className="cursor-pointer"
+                  >
+                    <Check
+                      className={cn(
+                        'mr-2 h-4 w-4',
+                        value === subjectVal ? 'opacity-100' : 'opacity-0'
+                      )}
+                    />
+                    <span className="text-muted-foreground mr-1.5 font-mono text-xs">
+                      {subject.code}
+                    </span>
+                    <span>{subject.name}</span>
+                  </CommandItem>
+                );
+              })}
+            </CommandGroup>
+          </CommandList>
+        </Command>
+      </PopoverContent>
+    </Popover>
+  );
+}
--- a/src/components/accounting/GeneralJournalEntry/AccountSubjectSettingModal.tsx
+++ b/src/components/accounting/GeneralJournalEntry/AccountSubjectSettingModal.tsx
@@ -1,17 +1,18 @@
 'use client';

 /**
- * 계정과목 설정 팝업
+ * 계정과목 설정 모달 (공용)
 *
 * - 계정과목 추가: 코드, 계정과목명, 분류 Select, 추가 버튼
 * - 검색: 검색 Input, 분류 필터 Select, 건수 표시
- * - 테이블: 코드 | 계정과목명 | 분류 | 상태(사용중/미사용 토글) | 작업(삭제)
+ * - 테이블: 코드 | 계정과목명 | 분류 | 부문 | 상태(사용중/미사용 토글) | 작업(삭제)
+ * - 기본 계정과목표 일괄 생성 버튼
 * - 버튼: 닫기
 */

 import { useState, useCallback, useEffect, useMemo } from 'react';
 import { toast } from 'sonner';
-import { Plus, Trash2, Loader2 } from 'lucide-react';
+import { Plus, Trash2, Loader2, Database } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { Badge } from '@/components/ui/badge';
@@ -54,13 +55,16 @@ import {
  createAccountSubject,
  updateAccountSubjectStatus,
  deleteAccountSubject,
+  seedDefaultAccountSubjects,
 } from './actions';
 import type { AccountSubject, AccountSubjectCategory } from './types';
 import {
  ACCOUNT_CATEGORY_OPTIONS,
  ACCOUNT_CATEGORY_FILTER_OPTIONS,
  ACCOUNT_CATEGORY_LABELS,
+  DEPARTMENT_TYPE_LABELS,
 } from './types';
+import type { DepartmentType } from './types';

 interface AccountSubjectSettingModalProps {
  open: boolean;
@@ -84,6 +88,7 @@ export function AccountSubjectSettingModal({
  // 데이터
  const [subjects, setSubjects] = useState<AccountSubject[]>([]);
  const [isLoading, setIsLoading] = useState(false);
+  const [isSeeding, setIsSeeding] = useState(false);

  // 삭제 확인
  const [deleteTarget, setDeleteTarget] = useState<AccountSubject | null>(null);
@@ -195,10 +200,40 @@ export function AccountSubjectSettingModal({
    }
  }, [deleteTarget, loadSubjects]);

+  // 기본 계정과목표 생성
+  const handleSeedDefaults = useCallback(async () => {
+    setIsSeeding(true);
+    try {
+      const result = await seedDefaultAccountSubjects();
+      if (result.success) {
+        const count = result.data?.inserted_count ?? 0;
+        if (count > 0) {
+          toast.success(`기본 계정과목 ${count}건이 생성되었습니다.`);
+        } else {
+          toast.info('이미 모든 기본 계정과목이 등록되어 있습니다.');
+        }
+        loadSubjects();
+      } else {
+        toast.error(result.error || '기본 계정과목 생성에 실패했습니다.');
+      }
+    } catch {
+      toast.error('기본 계정과목 생성 중 오류가 발생했습니다.');
+    } finally {
+      setIsSeeding(false);
+    }
+  }, [loadSubjects]);
+
+  // depth에 따른 들여쓰기
+  const getIndentClass = (depth: number) => {
+    if (depth === 1) return 'font-bold';
+    if (depth === 2) return 'pl-4 font-medium';
+    return 'pl-8';
+  };
+
  return (
    <>
      <Dialog open={open} onOpenChange={onOpenChange}>
-        <DialogContent className="sm:max-w-[750px] max-h-[85vh] flex flex-col">
+        <DialogContent className="sm:max-w-[850px] max-h-[85vh] flex flex-col">
          <DialogHeader>
            <DialogTitle>계정과목 설정</DialogTitle>
            <DialogDescription className="sr-only">계정과목을 추가, 검색, 상태변경, 삭제합니다</DialogDescription>
@@ -211,7 +246,7 @@ export function AccountSubjectSettingModal({
                label="코드"
                value={newCode}
                onChange={setNewCode}
-                placeholder="코드"
+                placeholder="예: 10100"
              />
              <FormField
                label="계정과목명"
@@ -273,9 +308,23 @@ export function AccountSubjectSettingModal({
                  ))}
                </SelectContent>
              </Select>
-              <span className="text-sm text-muted-foreground ml-auto">
-                {filteredSubjects.length}개
+              <span className="text-sm text-muted-foreground">
+                {filteredSubjects.length}건
              </span>
+              <Button
+                variant="outline"
+                size="sm"
+                className="h-9 ml-auto"
+                onClick={handleSeedDefaults}
+                disabled={isSeeding}
+              >
+                {isSeeding ? (
+                  <Loader2 className="h-4 w-4 animate-spin mr-1" />
+                ) : (
+                  <Database className="h-4 w-4 mr-1" />
+                )}
+                기본 계정과목 생성
+              </Button>
            </div>
          </div>

@@ -289,30 +338,36 @@ export function AccountSubjectSettingModal({
              <Table>
                <TableHeader>
                  <TableRow>
-                    <TableHead className="w-[100px]">코드</TableHead>
+                    <TableHead className="w-[80px]">코드</TableHead>
                    <TableHead>계정과목명</TableHead>
-                    <TableHead className="text-center w-[80px]">분류</TableHead>
-                    <TableHead className="text-center w-[100px]">상태</TableHead>
-                    <TableHead className="text-center w-[60px]">작업</TableHead>
+                    <TableHead className="text-center w-[70px]">분류</TableHead>
+                    <TableHead className="text-center w-[60px]">부문</TableHead>
+                    <TableHead className="text-center w-[90px]">상태</TableHead>
+                    <TableHead className="text-center w-[50px]">작업</TableHead>
                  </TableRow>
                </TableHeader>
                <TableBody>
                  {filteredSubjects.length === 0 ? (
                    <TableRow>
-                      <TableCell colSpan={5} className="text-center text-sm text-muted-foreground h-[100px]">
-                        계정과목이 없습니다.
+                      <TableCell colSpan={6} className="text-center text-sm text-muted-foreground h-[100px]">
+                        계정과목이 없습니다. &quot;기본 계정과목 생성&quot; 버튼을 클릭하면 표준 계정과목표가 생성됩니다.
                      </TableCell>
                    </TableRow>
                  ) : (
                    filteredSubjects.map((subject) => (
                      <TableRow key={subject.id}>
                        <TableCell className="text-sm font-mono">{subject.code}</TableCell>
-                        <TableCell className="text-sm">{subject.name}</TableCell>
+                        <TableCell className={`text-sm ${getIndentClass(subject.depth)}`}>
+                          {subject.name}
+                        </TableCell>
                        <TableCell className="text-center">
                          <Badge variant="outline" className="text-xs">
                            {ACCOUNT_CATEGORY_LABELS[subject.category]}
                          </Badge>
                        </TableCell>
+                        <TableCell className="text-center text-xs text-muted-foreground">
+                          {DEPARTMENT_TYPE_LABELS[subject.departmentType as DepartmentType] || '-'}
+                        </TableCell>
                        <TableCell className="text-center">
                          <Button
                            variant={subject.isActive ? 'default' : 'outline'}
--- a/src/components/accounting/common/actions.ts
+++ b/src/components/accounting/common/actions.ts
@@ -0,0 +1,123 @@
+'use server';
+
+import { executeServerAction, type ActionResult } from '@/lib/api/execute-server-action';
+import { buildApiUrl } from '@/lib/api/query-params';
+import type { AccountSubject, AccountSubjectApiData } from './types';
+import { transformAccountSubjectApi } from './types';
+
+// ===== 계정과목 목록 조회 =====
+export async function getAccountSubjects(params?: {
+  search?: string;
+  category?: string;
+  subCategory?: string;
+  departmentType?: string;
+  depth?: number;
+  isActive?: boolean;
+  selectable?: boolean;
+}): Promise<ActionResult<AccountSubject[]>> {
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/account-subjects', {
+      search: params?.search || undefined,
+      category: params?.category && params.category !== 'all' ? params.category : undefined,
+      sub_category: params?.subCategory || undefined,
+      department_type: params?.departmentType || undefined,
+      depth: params?.depth,
+      is_active: params?.isActive,
+      selectable: params?.selectable,
+    }),
+    transform: (data: AccountSubjectApiData[]) => data.map(transformAccountSubjectApi),
+    errorMessage: '계정과목 목록 조회에 실패했습니다.',
+  });
+}
+
+// ===== 계정과목 추가 =====
+export async function createAccountSubject(data: {
+  code: string;
+  name: string;
+  category: string;
+  subCategory?: string;
+  parentCode?: string;
+  depth?: number;
+  departmentType?: string;
+  description?: string;
+  sortOrder?: number;
+}): Promise<ActionResult> {
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/account-subjects'),
+    method: 'POST',
+    body: {
+      code: data.code,
+      name: data.name,
+      category: data.category,
+      sub_category: data.subCategory || undefined,
+      parent_code: data.parentCode || undefined,
+      depth: data.depth ?? 3,
+      department_type: data.departmentType || 'common',
+      description: data.description || undefined,
+      sort_order: data.sortOrder,
+    },
+    errorMessage: '계정과목 추가에 실패했습니다.',
+  });
+}
+
+// ===== 계정과목 수정 =====
+export async function updateAccountSubject(
+  id: string,
+  data: {
+    name?: string;
+    category?: string;
+    subCategory?: string;
+    parentCode?: string;
+    depth?: number;
+    departmentType?: string;
+    description?: string;
+    sortOrder?: number;
+  }
+): Promise<ActionResult> {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/account-subjects/${id}`),
+    method: 'PUT',
+    body: {
+      name: data.name,
+      category: data.category,
+      sub_category: data.subCategory,
+      parent_code: data.parentCode,
+      depth: data.depth,
+      department_type: data.departmentType,
+      description: data.description,
+      sort_order: data.sortOrder,
+    },
+    errorMessage: '계정과목 수정에 실패했습니다.',
+  });
+}
+
+// ===== 계정과목 상태 토글 =====
+export async function updateAccountSubjectStatus(
+  id: string,
+  isActive: boolean
+): Promise<ActionResult> {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/account-subjects/${id}/status`),
+    method: 'PATCH',
+    body: { is_active: isActive },
+    errorMessage: '계정과목 상태 변경에 실패했습니다.',
+  });
+}
+
+// ===== 계정과목 삭제 =====
+export async function deleteAccountSubject(id: string): Promise<ActionResult> {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/account-subjects/${id}`),
+    method: 'DELETE',
+    errorMessage: '계정과목 삭제에 실패했습니다.',
+  });
+}
+
+// ===== 기본 계정과목표 일괄 생성 =====
+export async function seedDefaultAccountSubjects(): Promise<ActionResult<{ inserted_count: number }>> {
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/account-subjects/seed-defaults'),
+    method: 'POST',
+    errorMessage: '기본 계정과목 생성에 실패했습니다.',
+  });
+}
--- a/src/components/accounting/common/index.ts
+++ b/src/components/accounting/common/index.ts
@@ -0,0 +1,18 @@
+export { AccountSubjectSettingModal } from './AccountSubjectSettingModal';
+export { AccountSubjectSelect } from './AccountSubjectSelect';
+export type {
+  AccountSubject,
+  AccountSubjectApiData,
+  AccountSubjectCategory,
+  AccountSubCategory,
+  DepartmentType,
+} from './types';
+export {
+  ACCOUNT_CATEGORY_OPTIONS,
+  ACCOUNT_CATEGORY_FILTER_OPTIONS,
+  ACCOUNT_CATEGORY_LABELS,
+  SUB_CATEGORY_LABELS,
+  DEPARTMENT_TYPE_LABELS,
+  transformAccountSubjectApi,
+  formatAccountLabel,
+} from './types';
--- a/src/components/accounting/common/types.ts
+++ b/src/components/accounting/common/types.ts
@@ -0,0 +1,118 @@
+/**
+ * 계정과목 공용 타입 및 상수
+ *
+ * 모든 회계 모듈에서 공유하는 계정과목 관련 타입/상수 정의.
+ * 기존 각 모듈별 ACCOUNT_SUBJECT_OPTIONS, AccountSubjectCategory 등을 대체.
+ */
+
+// ===== 계정과목 분류 (대분류) =====
+export type AccountSubjectCategory = 'asset' | 'liability' | 'capital' | 'revenue' | 'expense';
+
+export const ACCOUNT_CATEGORY_OPTIONS: { value: AccountSubjectCategory; label: string }[] = [
+  { value: 'asset', label: '자산' },
+  { value: 'liability', label: '부채' },
+  { value: 'capital', label: '자본' },
+  { value: 'revenue', label: '수익' },
+  { value: 'expense', label: '비용' },
+];
+
+export const ACCOUNT_CATEGORY_FILTER_OPTIONS: { value: string; label: string }[] = [
+  { value: 'all', label: '전체' },
+  ...ACCOUNT_CATEGORY_OPTIONS,
+];
+
+export const ACCOUNT_CATEGORY_LABELS: Record<AccountSubjectCategory, string> = {
+  asset: '자산',
+  liability: '부채',
+  capital: '자본',
+  revenue: '수익',
+  expense: '비용',
+};
+
+// ===== 중분류 =====
+export type AccountSubCategory =
+  | 'current_asset'
+  | 'fixed_asset'
+  | 'current_liability'
+  | 'long_term_liability'
+  | 'capital'
+  | 'sales_revenue'
+  | 'other_revenue'
+  | 'cogs'
+  | 'selling_admin'
+  | 'other_expense';
+
+export const SUB_CATEGORY_LABELS: Record<AccountSubCategory, string> = {
+  current_asset: '유동자산',
+  fixed_asset: '비유동자산',
+  current_liability: '유동부채',
+  long_term_liability: '비유동부채',
+  capital: '자본',
+  sales_revenue: '매출',
+  other_revenue: '영업외수익',
+  cogs: '매출원가',
+  selling_admin: '판매비와관리비',
+  other_expense: '영업외비용',
+};
+
+// ===== 부문 =====
+export type DepartmentType = 'common' | 'manufacturing' | 'admin';
+
+export const DEPARTMENT_TYPE_LABELS: Record<DepartmentType, string> = {
+  common: '공통',
+  manufacturing: '제조',
+  admin: '관리',
+};
+
+// ===== 계정과목 인터페이스 =====
+export interface AccountSubject {
+  id: string;
+  code: string;
+  name: string;
+  category: AccountSubjectCategory;
+  subCategory: string | null;
+  parentCode: string | null;
+  depth: number;
+  departmentType: DepartmentType;
+  description: string | null;
+  sortOrder: number;
+  isActive: boolean;
+}
+
+export interface AccountSubjectApiData {
+  id: number;
+  code: string;
+  name: string;
+  category: string;
+  sub_category: string | null;
+  parent_code: string | null;
+  depth: number;
+  department_type: string;
+  description: string | null;
+  sort_order: number;
+  is_active: boolean | number;
+  created_at: string;
+  updated_at: string;
+}
+
+// ===== API → Frontend 변환 =====
+export function transformAccountSubjectApi(apiData: AccountSubjectApiData): AccountSubject {
+  return {
+    id: String(apiData.id),
+    code: apiData.code,
+    name: apiData.name,
+    category: apiData.category as AccountSubjectCategory,
+    subCategory: apiData.sub_category,
+    parentCode: apiData.parent_code,
+    depth: apiData.depth ?? 3,
+    departmentType: (apiData.department_type || 'common') as DepartmentType,
+    description: apiData.description,
+    sortOrder: apiData.sort_order ?? 0,
+    isActive: Boolean(apiData.is_active),
+  };
+}
+
+// ===== 표시용 포맷 =====
+export function formatAccountLabel(subject: AccountSubject): string {
+  return `[${subject.code}] ${subject.name}`;
+}
--- a/src/components/dev/generators/accountingData.ts
+++ b/src/components/dev/generators/accountingData.ts
@@ -248,12 +248,14 @@ export function generatePurchaseApprovalData(options: GeneratePurchaseApprovalDa
  const { vendors = SAMPLE_VENDORS, documentType = 'proposal' } = options;
  const vendor = randomPick(vendors);

-  // 현재 사용자를 결재선에 추가 (기본값: 홍길동)
+  // 현재 사용자를 결재선에 추가 (기본값: 로그인 사용자 정보)
+  const userDataStr = typeof window !== 'undefined' ? localStorage.getItem('user') : null;
+  const userData = userDataStr ? JSON.parse(userDataStr) : null;
  const currentUser: ApprovalPerson = options.currentUser || {
-    id: 'user-1',
-    department: '개발팀',
-    position: '사원',
-    name: '홍길동',
+    id: userData?.id || 'user-1',
+    department: userData?.department || '',
+    position: userData?.position || '',
+    name: userData?.name || '',
  };

  // 경리/회계/재무 직원 중 랜덤으로 1명 참조 추가