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

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 };

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