From 9ad4c8ee9f52dbc5f954ae641dc9d8e0bd089902 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Sat, 7 Mar 2026 03:03:07 +0900
Subject: [PATCH] =?UTF-8?q?feat:=20[CEO=20=EB=8C=80=EC=8B=9C=EB=B3=B4?=
 =?UTF-8?q?=EB=93=9C]=20API=20=EC=97=B0=EB=8F=99=20+=20=EC=84=B9=EC=85=98?=
 =?UTF-8?q?=20=ED=99=95=EC=9E=A5=20+=20SummaryNavBar?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 접대비/복리후생비/매출채권/캘린더 섹션 API 연동
- SummaryNavBar 추가 + mockData/modalConfigs 대규모 리팩토링
- Dashboard transformers 도메인별 분리
- 상세 모달 ScheduleDetailModal 추가
---
 .../business/CEODashboard/CEODashboard.tsx    | 451 +++++++++++----
 .../business/CEODashboard/SummaryNavBar.tsx   | 255 +++++++++
 .../business/CEODashboard/components.tsx      |  19 +-
 .../dialogs/DashboardSettingsSections.tsx     |  14 +-
 .../business/CEODashboard/mockData.ts         | 517 +-----------------
 .../cardManagementConfigTransformers.ts       |  65 ++-
 .../modalConfigs/cardManagementConfigs.ts     | 289 +---------
 .../modalConfigs/entertainmentConfigs.ts      | 237 +-------
 .../modalConfigs/monthlyExpenseConfigs.ts     | 269 +--------
 .../CEODashboard/modalConfigs/vatConfigs.ts   |  75 +--
 .../modalConfigs/welfareConfigs.ts            | 148 +----
 .../CEODashboard/modals/DetailModal.tsx       |   5 +-
 .../modals/DetailModalSections.tsx            |  57 +-
 .../modals/ScheduleDetailModal.tsx            |  83 +--
 .../CEODashboard/sections/CalendarSection.tsx |  32 +-
 .../sections/CardManagementSection.tsx        |  71 ++-
 .../sections/DailyAttendanceSection.tsx       |   2 +-
 .../sections/DailyProductionSection.tsx       |   7 +
 .../sections/EnhancedSections.tsx             |  60 +-
 .../sections/EntertainmentSection.tsx         |   8 +-
 .../sections/ReceivableSection.tsx            |   6 +-
 .../sections/StatusBoardSection.tsx           |   3 +-
 .../CEODashboard/sections/WelfareSection.tsx  |   8 +-
 src/components/business/CEODashboard/types.ts |  21 +-
 .../CEODashboard/useSectionSummary.ts         | 293 ++++++++++
 src/hooks/useCEODashboard.ts                  | 316 +++++++++--
 src/hooks/useCardManagementModals.ts          |  18 +-
 src/hooks/useDashboardFetch.ts                |   8 +-
 src/lib/api/dashboard/endpoints.ts            |  25 +-
 src/lib/api/dashboard/transformers.ts         |   7 +-
 .../dashboard/transformers/daily-report.ts    |  43 +-
 .../dashboard/transformers/expense-detail.ts  | 306 ++++++++++-
 src/lib/api/dashboard/transformers/expense.ts | 162 ++++--
 src/lib/api/dashboard/transformers/hr.ts      |  32 ++
 .../transformers/production-logistics.ts      | 105 ++++
 .../api/dashboard/transformers/receivable.ts  | 101 ++--
 .../dashboard/transformers/sales-purchase.ts  |  75 +++
 .../dashboard/transformers/status-issue.ts    |  41 +-
 .../dashboard/transformers/tax-benefits.ts    | 285 +++++++++-
 src/lib/api/dashboard/types.ts                | 393 ++++++++++++-
 40 files changed, 2935 insertions(+), 1977 deletions(-)
 create mode 100644 src/components/business/CEODashboard/SummaryNavBar.tsx
 create mode 100644 src/components/business/CEODashboard/useSectionSummary.ts
 create mode 100644 src/lib/api/dashboard/transformers/hr.ts
 create mode 100644 src/lib/api/dashboard/transformers/production-logistics.ts
 create mode 100644 src/lib/api/dashboard/transformers/sales-purchase.ts

diff --git a/src/components/business/CEODashboard/CEODashboard.tsx b/src/components/business/CEODashboard/CEODashboard.tsx
index daf5fcc0..8ee91867 100644
--- a/src/components/business/CEODashboard/CEODashboard.tsx
+++ b/src/components/business/CEODashboard/CEODashboard.tsx
@@ -1,6 +1,6 @@
 'use client';
 
-import { useState, useCallback, useEffect, useMemo } from 'react';
+import { useState, useCallback, useEffect, useMemo, type RefCallback } from 'react';
 import { useRouter } from 'next/navigation';
 import { LayoutDashboard, Settings } from 'lucide-react';
 import { Button } from '@/components/ui/button';
@@ -32,24 +32,27 @@ import type { CEODashboardData, CalendarScheduleItem, DashboardSettings, DetailM
 import { DEFAULT_DASHBOARD_SETTINGS, DEFAULT_SECTION_ORDER } from './types';
 import { ScheduleDetailModal, DetailModal } from './modals';
 import { DashboardSettingsDialog } from './dialogs/DashboardSettingsDialog';
-import { mockData } from './mockData';
 import { LazySection } from './LazySection';
-import { useCEODashboard, useTodayIssue, useCalendar, useVat, useEntertainment, useWelfare, useWelfareDetail, useMonthlyExpenseDetail } from '@/hooks/useCEODashboard';
+import { EmptySection } from './components';
+import { SummaryNavBar } from './SummaryNavBar';
+import { useSectionSummary } from './useSectionSummary';
+import { useCEODashboard, useTodayIssue, useCalendar, useVat, useEntertainment, useEntertainmentDetail, useWelfare, useWelfareDetail, useVatDetail, useMonthlyExpenseDetail, type MonthlyExpenseCardId } from '@/hooks/useCEODashboard';
 import { useCardManagementModals } from '@/hooks/useCardManagementModals';
-import {
-  getMonthlyExpenseModalConfig,
-  getCardManagementModalConfig,
-  getEntertainmentModalConfig,
-  getWelfareModalConfig,
-  getVatModalConfig,
-} from './modalConfigs';
+import { getCardManagementModalConfigWithData } from './modalConfigs';
+import { transformEntertainmentDetailResponse, transformWelfareDetailResponse, transformVatDetailResponse } from '@/lib/api/dashboard/transformers';
+import { toast } from 'sonner';
 
 export function CEODashboard() {
   const router = useRouter();
 
-  // API 데이터 Hook (Phase 1 섹션들)
+  // API 데이터 Hook
   const apiData = useCEODashboard({
-    cardManagementFallback: mockData.cardManagement,
+    salesStatus: true,
+    purchaseStatus: true,
+    dailyProduction: true,
+    unshipped: true,
+    construction: true,
+    dailyAttendance: true,
   });
 
   // TodayIssue API Hook (Phase 2)
@@ -79,6 +82,12 @@ export function CEODashboard() {
       apiData.monthlyExpense.loading ||
       apiData.cardManagement.loading ||
       apiData.statusBoard.loading ||
+      apiData.salesStatus.loading ||
+      apiData.purchaseStatus.loading ||
+      apiData.dailyProduction.loading ||
+      apiData.unshipped.loading ||
+      apiData.construction.loading ||
+      apiData.dailyAttendance.loading ||
       todayIssueData.loading ||
       calendarData.loading ||
       vatData.loading ||
@@ -87,35 +96,37 @@ export function CEODashboard() {
     );
   }, [apiData, todayIssueData.loading, calendarData.loading, vatData.loading, entertainmentData.loading, welfareData.loading]);
 
-  // API 데이터와 mockData를 병합 (API 우선, 실패 시 fallback)
+  // API 데이터만으로 구성 (mock 제거 — API 미응답 시 undefined → 빈 상태 UI)
   const data = useMemo<CEODashboardData>(() => ({
-    ...mockData,
-    // Phase 1 섹션들: API 데이터 우선, 실패 시 mockData fallback
-    // TODO: 자금현황 카드 변경 (일일일보/미수금/미지급금/당월예상지출) - 새 API 구현 후 교체
-    dailyReport: mockData.dailyReport,
-    // TODO: D1.7 카드 구조 변경 - 새 백엔드 API 구현 후 API 데이터로 교체
-    // cardManagement: 카드/경조사/상품권/접대비 (기존: 카드/가지급금/법인세/종합세)
-    // entertainment: 주말심야/기피업종/고액결제/증빙미비 (기존: 매출/한도/잔여한도/사용금액)
-    // welfare: 비과세초과/사적사용/특정인편중/한도초과 (기존: 한도/잔여한도/사용금액)
-    // receivable: 누적/당월/거래처/Top3 (기존: 누적/당월/거래처현황)
-    receivable: mockData.receivable,
-    debtCollection: apiData.debtCollection.data ?? mockData.debtCollection,
-    monthlyExpense: apiData.monthlyExpense.data ?? mockData.monthlyExpense,
-    cardManagement: mockData.cardManagement,
-    // Phase 2 섹션들 (API 연동 완료 - 목업 fallback 제거)
     todayIssue: apiData.statusBoard.data ?? [],
     todayIssueList: todayIssueData.data?.items ?? [],
-    calendarSchedules: calendarData.data?.items ?? mockData.calendarSchedules,
-    vat: vatData.data ?? mockData.vat,
-    entertainment: mockData.entertainment,
-    welfare: mockData.welfare,
-    // 신규 섹션 (API 미구현 - mock 데이터)
-    salesStatus: mockData.salesStatus,
-    purchaseStatus: mockData.purchaseStatus,
-    dailyProduction: mockData.dailyProduction,
-    unshipped: mockData.unshipped,
-    dailyAttendance: mockData.dailyAttendance,
-  }), [apiData, todayIssueData.data, calendarData.data, vatData.data, entertainmentData.data, welfareData.data, mockData]);
+    dailyReport: apiData.dailyReport.data ?? undefined,
+    monthlyExpense: apiData.monthlyExpense.data ?? undefined,
+    cardManagement: apiData.cardManagement.data ?? undefined,
+    entertainment: entertainmentData.data ?? undefined,
+    welfare: welfareData.data ?? undefined,
+    receivable: apiData.receivable.data ?? undefined,
+    debtCollection: apiData.debtCollection.data ?? undefined,
+    vat: vatData.data ?? undefined,
+    calendarSchedules: calendarData.data?.items ?? undefined,
+    salesStatus: apiData.salesStatus.data ?? {
+      cumulativeSales: 0, achievementRate: 0, yoyChange: 0, monthlySales: 0,
+      monthlyTrend: [], clientSales: [], dailyItems: [], dailyTotal: 0,
+    },
+    purchaseStatus: apiData.purchaseStatus.data ?? {
+      cumulativePurchase: 0, unpaidAmount: 0, yoyChange: 0,
+      monthlyTrend: [], materialRatio: [], dailyItems: [], dailyTotal: 0,
+    },
+    dailyProduction: apiData.dailyProduction.data ?? {
+      date: '', processes: [],
+      shipment: { expectedAmount: 0, expectedCount: 0, actualAmount: 0, actualCount: 0 },
+    },
+    unshipped: apiData.unshipped.data ?? { items: [] },
+    constructionData: apiData.construction.data ?? { thisMonth: 0, completed: 0, items: [] },
+    dailyAttendance: apiData.dailyAttendance.data ?? {
+      present: 0, onLeave: 0, late: 0, absent: 0, employees: [],
+    },
+  }), [apiData, todayIssueData.data, calendarData.data, vatData.data, entertainmentData.data, welfareData.data]);
 
   // 일정 상세 모달 상태
   const [isScheduleModalOpen, setIsScheduleModalOpen] = useState(false);
@@ -125,17 +136,24 @@ export function CEODashboard() {
   const [isSettingsModalOpen, setIsSettingsModalOpen] = useState(false);
   const [dashboardSettings, setDashboardSettings] = useState<DashboardSettings>(DEFAULT_DASHBOARD_SETTINGS);
 
+  // EntertainmentDetail Hook (모달용 상세 API) - dashboardSettings 이후에 선언
+  const entertainmentDetailData = useEntertainmentDetail();
+
   // WelfareDetail Hook (모달용 상세 API) - dashboardSettings 이후에 선언
   const welfareDetailData = useWelfareDetail({
     calculationType: dashboardSettings.welfare.calculationType,
   });
 
+  // VatDetail Hook (부가세 상세 모달용 API)
+  const vatDetailData = useVatDetail();
+
   // MonthlyExpenseDetail Hook (당월 예상 지출 모달용 상세 API)
   const monthlyExpenseDetailData = useMonthlyExpenseDetail();
 
   // 상세 모달 상태
   const [isDetailModalOpen, setIsDetailModalOpen] = useState(false);
   const [detailModalConfig, setDetailModalConfig] = useState<DetailModalConfig | null>(null);
+  const [currentModalCardId, setCurrentModalCardId] = useState<string | null>(null);
 
   // 클라이언트에서만 localStorage에서 설정 불러오기 (hydration 에러 방지)
   useEffect(() => {
@@ -204,17 +222,87 @@ export function CEODashboard() {
   const handleDetailModalClose = useCallback(() => {
     setIsDetailModalOpen(false);
     setDetailModalConfig(null);
+    setCurrentModalCardId(null);
   }, []);
 
-  // 당월 예상 지출 카드 클릭 (개별 카드 클릭 시 상세 모달)
-  // TODO: D1.7 모달 구조 변경 - 새 백엔드 API 구현 후 API 데이터로 교체
-  const handleMonthlyExpenseCardClick = useCallback((cardId: string) => {
-    const config = getMonthlyExpenseModalConfig(cardId);
+  // 당월 예상 지출 카드 클릭 - API 데이터로 모달 열기
+  const handleMonthlyExpenseCardClick = useCallback(async (cardId: string) => {
+    const config = await monthlyExpenseDetailData.fetchData(cardId as MonthlyExpenseCardId);
     if (config) {
+      setCurrentModalCardId(cardId);
       setDetailModalConfig(config);
       setIsDetailModalOpen(true);
     }
-  }, []);
+  }, [monthlyExpenseDetailData]);
+
+  // 모달 날짜/검색 필터 변경 → 재조회 (당월 예상 지출 + 가지급금 + 접대비 상세)
+  const handleDateFilterChange = useCallback(async (params: { startDate: string; endDate: string; search: string }) => {
+    if (!currentModalCardId) return;
+
+    // cm2: 가지급금 상세 모달 날짜 필터
+    if (currentModalCardId === 'cm2') {
+      try {
+        const modalData = await cardManagementModals.fetchModalData('cm2', {
+          start_date: params.startDate,
+          end_date: params.endDate,
+        });
+        const config = getCardManagementModalConfigWithData('cm2', modalData);
+        if (config) {
+          setDetailModalConfig(config);
+        }
+      } catch {
+        // 실패 시 기존 config 유지
+      }
+      return;
+    }
+
+    // 복리후생비 상세 모달 날짜 필터
+    if (currentModalCardId === 'welfare_detail') {
+      try {
+        const response = await fetch(
+          `/api/proxy/welfare/detail?calculation_type=${dashboardSettings.welfare.calculationType}&start_date=${params.startDate}&end_date=${params.endDate}`,
+        );
+        if (response.ok) {
+          const result = await response.json();
+          if (result.success) {
+            const config = transformWelfareDetailResponse(result.data);
+            setDetailModalConfig(config);
+          }
+        }
+      } catch {
+        // 실패 시 기존 config 유지
+      }
+      return;
+    }
+
+    // 접대비 상세 모달 날짜 필터
+    if (currentModalCardId === 'entertainment_detail') {
+      try {
+        const response = await fetch(
+          `/api/proxy/entertainment/detail?company_type=${dashboardSettings.entertainment.companyType}&start_date=${params.startDate}&end_date=${params.endDate}`,
+        );
+        if (response.ok) {
+          const result = await response.json();
+          if (result.success) {
+            const config = transformEntertainmentDetailResponse(result.data);
+            setDetailModalConfig(config);
+          }
+        }
+      } catch {
+        // 실패 시 기존 config 유지
+      }
+      return;
+    }
+
+    // 당월 예상 지출 모달 날짜 필터
+    const config = await monthlyExpenseDetailData.fetchData(
+      currentModalCardId as MonthlyExpenseCardId,
+      params,
+    );
+    if (config) {
+      setDetailModalConfig(config);
+    }
+  }, [currentModalCardId, monthlyExpenseDetailData, cardManagementModals, dashboardSettings.entertainment, dashboardSettings.welfare]);
 
   // 당월 예상 지출 클릭 (deprecated - 개별 카드 클릭으로 대체)
   const handleMonthlyExpenseClick = useCallback(() => {
@@ -222,42 +310,87 @@ export function CEODashboard() {
 
   // 카드/가지급금 관리 카드 클릭 → 모두 가지급금 상세(cm2) 모달
   // 기획서 P52: 카드, 경조사, 상품권, 접대비, 총합계 모두 동일한 가지급금 상세 모달
-  const handleCardManagementCardClick = useCallback((cardId: string) => {
-    const config = getCardManagementModalConfig('cm2');
-    if (config) {
-      setDetailModalConfig(config);
-      setIsDetailModalOpen(true);
+  const handleCardManagementCardClick = useCallback(async (cardId: string) => {
+    try {
+      const modalData = await cardManagementModals.fetchModalData('cm2');
+      const config = getCardManagementModalConfigWithData('cm2', modalData);
+      if (config) {
+        setCurrentModalCardId('cm2');
+        setDetailModalConfig(config);
+        setIsDetailModalOpen(true);
+      } else {
+        toast.error('데이터를 불러올 수 없습니다');
+      }
+    } catch {
+      toast.error('데이터를 불러올 수 없습니다');
     }
-  }, []);
+  }, [cardManagementModals]);
 
-  // 접대비 현황 카드 클릭 (개별 카드 클릭 시 상세 모달)
-  const handleEntertainmentCardClick = useCallback((cardId: string) => {
-    const config = getEntertainmentModalConfig(cardId);
-    if (config) {
-      setDetailModalConfig(config);
+  // 접대비 현황 카드 클릭 - API 데이터로 모달 열기
+  const handleEntertainmentCardClick = useCallback(async (cardId: string) => {
+    setCurrentModalCardId('entertainment_detail');
+    const apiConfig = await entertainmentDetailData.refetch();
+    if (apiConfig) {
+      setDetailModalConfig(apiConfig);
       setIsDetailModalOpen(true);
+    } else {
+      toast.error('데이터를 불러올 수 없습니다');
     }
-  }, []);
+  }, [entertainmentDetailData]);
 
   // 복리후생비 현황 카드 클릭 (모든 카드가 동일한 상세 모달)
-  // 복리후생비 클릭 - API 데이터로 모달 열기 (fallback: 정적 config)
   const handleWelfareCardClick = useCallback(async () => {
-    // 1. 먼저 API에서 데이터 fetch 시도
-    await welfareDetailData.refetch();
+    const apiConfig = await welfareDetailData.refetch();
+    if (apiConfig) {
+      setDetailModalConfig(apiConfig);
+      setCurrentModalCardId('welfare_detail');
+      setIsDetailModalOpen(true);
+    } else {
+      toast.error('데이터를 불러올 수 없습니다');
+    }
+  }, [welfareDetailData]);
 
-    // 2. API 데이터가 있으면 사용, 없으면 fallback config 사용
-    const config = welfareDetailData.modalConfig ?? getWelfareModalConfig(dashboardSettings.welfare.calculationType);
-    setDetailModalConfig(config);
-    setIsDetailModalOpen(true);
-  }, [welfareDetailData, dashboardSettings.welfare.calculationType]);
-
-  // 부가세 클릭 (모든 카드가 동일한 상세 모달)
-  const handleVatClick = useCallback(() => {
-    const config = getVatModalConfig();
-    setDetailModalConfig(config);
-    setIsDetailModalOpen(true);
+  // 신고기간 변경 시 API 재호출
+  const handlePeriodChange = useCallback(async (periodValue: string) => {
+    // periodValue: "2026-quarter-1" → parse
+    const parts = periodValue.split('-');
+    if (parts.length < 3) return;
+    const [year, periodType, period] = parts;
+    try {
+      const response = await fetch(
+        `/api/proxy/vat/detail?period_type=${periodType}&year=${year}&period=${period}`,
+      );
+      if (response.ok) {
+        const result = await response.json();
+        if (result.success) {
+          const config = transformVatDetailResponse(result.data);
+          // 새 config에도 onPeriodChange 콜백 주입
+          if (config.periodSelect) {
+            config.periodSelect.onPeriodChange = handlePeriodChange;
+          }
+          setDetailModalConfig(config);
+        }
+      }
+    } catch {
+      // 실패 시 기존 config 유지
+    }
   }, []);
 
+  // 부가세 클릭 (모든 카드가 동일한 상세 모달) - API 데이터로 열기
+  const handleVatClick = useCallback(async () => {
+    setCurrentModalCardId('vat_detail');
+    const apiConfig = await vatDetailData.refetch();
+    if (apiConfig) {
+      if (apiConfig.periodSelect) {
+        apiConfig.periodSelect.onPeriodChange = handlePeriodChange;
+      }
+      setDetailModalConfig(apiConfig);
+      setIsDetailModalOpen(true);
+    } else {
+      toast.error('데이터를 불러올 수 없습니다');
+    }
+  }, [vatDetailData, handlePeriodChange]);
+
   // 캘린더 일정 클릭 (기존 일정 수정)
   const handleScheduleClick = useCallback((schedule: CalendarScheduleItem) => {
     setSelectedSchedule(schedule);
@@ -276,8 +409,8 @@ export function CEODashboard() {
     setSelectedSchedule(null);
   }, []);
 
-  // 일정 저장
-  const handleScheduleSave = useCallback((formData: {
+  // 일정 저장 (optimistic update — refetch 없이 로컬 상태만 갱신)
+  const handleScheduleSave = useCallback(async (formData: {
     title: string;
     department: string;
     startDate: string;
@@ -288,21 +421,138 @@ export function CEODashboard() {
     color: string;
     content: string;
   }) => {
-    // TODO: API 호출하여 일정 저장
-    setIsScheduleModalOpen(false);
-    setSelectedSchedule(null);
-  }, []);
+    try {
+      // schedule_ 접두사에서 실제 ID 추출
+      const rawId = selectedSchedule?.id;
+      const numericId = rawId?.startsWith('schedule_') ? rawId.replace('schedule_', '') : null;
 
-  // 일정 삭제
-  const handleScheduleDelete = useCallback((id: string) => {
-    // TODO: API 호출하여 일정 삭제
-    setIsScheduleModalOpen(false);
-    setSelectedSchedule(null);
-  }, []);
+      const body = {
+        title: formData.title,
+        description: formData.content,
+        start_date: formData.startDate,
+        end_date: formData.endDate,
+        start_time: formData.isAllDay ? null : (formData.startTime || null),
+        end_time: formData.isAllDay ? null : (formData.endTime || null),
+        is_all_day: formData.isAllDay,
+        color: formData.color || null,
+      };
+
+      const url = numericId
+        ? `/api/proxy/calendar/schedules/${numericId}`
+        : '/api/proxy/calendar/schedules';
+      const method = numericId ? 'PUT' : 'POST';
+
+      const response = await fetch(url, {
+        method,
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify(body),
+      });
+
+      if (!response.ok) throw new Error('Failed to save schedule');
+
+      // API 응답에서 실제 ID 추출 (없으면 임시 ID)
+      let savedId = numericId;
+      try {
+        const result = await response.json();
+        savedId = result.data?.id?.toString() || numericId || `temp_${Date.now()}`;
+      } catch {
+        savedId = numericId || `temp_${Date.now()}`;
+      }
+
+      const updatedSchedule: CalendarScheduleItem = {
+        id: `schedule_${savedId}`,
+        title: formData.title,
+        startDate: formData.startDate,
+        endDate: formData.endDate,
+        startTime: formData.isAllDay ? undefined : formData.startTime,
+        endTime: formData.isAllDay ? undefined : formData.endTime,
+        isAllDay: formData.isAllDay,
+        type: 'schedule',
+        department: formData.department !== 'all' ? formData.department : undefined,
+        color: formData.color,
+      };
+
+      // Optimistic update: loading 변화 없이 데이터만 갱신 → 캘린더만 리렌더
+      calendarData.setData((prev) => {
+        if (!prev) return { items: [updatedSchedule], totalCount: 1 };
+        if (numericId) {
+          // 수정: 기존 항목 교체
+          return {
+            ...prev,
+            items: prev.items.map((item) =>
+              item.id === rawId ? updatedSchedule : item
+            ),
+          };
+        }
+        // 신규: 추가
+        return {
+          ...prev,
+          items: [...prev.items, updatedSchedule],
+          totalCount: prev.totalCount + 1,
+        };
+      });
+    } catch {
+      // 에러 시 서버 데이터로 동기화
+      calendarData.refetch();
+    } finally {
+      setIsScheduleModalOpen(false);
+      setSelectedSchedule(null);
+    }
+  }, [selectedSchedule, calendarData]);
+
+  // 일정 삭제 (optimistic update)
+  const handleScheduleDelete = useCallback(async (id: string) => {
+    try {
+      // schedule_ 접두사에서 실제 ID 추출
+      const numericId = id.startsWith('schedule_') ? id.replace('schedule_', '') : id;
+
+      const response = await fetch(`/api/proxy/calendar/schedules/${numericId}`, {
+        method: 'DELETE',
+      });
+
+      if (!response.ok) throw new Error('Failed to delete schedule');
+
+      // Optimistic update: 삭제된 항목만 제거 → 캘린더만 리렌더
+      calendarData.setData((prev) => {
+        if (!prev) return prev;
+        return {
+          ...prev,
+          items: prev.items.filter((item) => item.id !== id),
+          totalCount: Math.max(0, prev.totalCount - 1),
+        };
+      });
+    } catch {
+      // 에러 시 서버 데이터로 동기화
+      calendarData.refetch();
+    } finally {
+      setIsScheduleModalOpen(false);
+      setSelectedSchedule(null);
+    }
+  }, [calendarData]);
 
   // 섹션 순서
   const sectionOrder = dashboardSettings.sectionOrder ?? DEFAULT_SECTION_ORDER;
 
+  // 요약 네비게이션 바 훅
+  const { summaries, activeSectionKey, sectionRefs, scrollToSection } = useSectionSummary({
+    data,
+    sectionOrder,
+    dashboardSettings,
+  });
+
+  // 섹션 ref 수집 콜백
+  const setSectionRef = useCallback(
+    (key: SectionKey): RefCallback<HTMLDivElement> =>
+      (el) => {
+        if (el) {
+          sectionRefs.current.set(key, el);
+        } else {
+          sectionRefs.current.delete(key);
+        }
+      },
+    [sectionRefs],
+  );
+
   // 섹션 렌더링 함수
   const renderDashboardSection = (key: SectionKey): React.ReactNode => {
     switch (key) {
@@ -315,12 +565,13 @@ export function CEODashboard() {
         );
 
       case 'dailyReport':
-        if (!dashboardSettings.dailyReport) return null;
+        if (!dashboardSettings.dailyReport || !data.dailyReport) return null;
         return (
           <LazySection key={key}>
             <EnhancedDailyReportSection
               data={data.dailyReport}
               onClick={handleDailyReportClick}
+              onExpenseDetailClick={() => handleMonthlyExpenseCardClick('me4')}
             />
           </LazySection>
         );
@@ -337,7 +588,7 @@ export function CEODashboard() {
         );
 
       case 'monthlyExpense':
-        if (!dashboardSettings.monthlyExpense) return null;
+        if (!dashboardSettings.monthlyExpense || !data.monthlyExpense) return null;
         return (
           <LazySection key={key}>
             <EnhancedMonthlyExpenseSection
@@ -348,7 +599,7 @@ export function CEODashboard() {
         );
 
       case 'cardManagement':
-        if (!dashboardSettings.cardManagement) return null;
+        if (!dashboardSettings.cardManagement || !data.cardManagement) return null;
         return (
           <LazySection key={key}>
             <CardManagementSection
@@ -359,7 +610,7 @@ export function CEODashboard() {
         );
 
       case 'entertainment':
-        if (!dashboardSettings.entertainment.enabled) return null;
+        if (!dashboardSettings.entertainment.enabled || !data.entertainment) return null;
         return (
           <LazySection key={key}>
             <EntertainmentSection
@@ -370,7 +621,7 @@ export function CEODashboard() {
         );
 
       case 'welfare':
-        if (!dashboardSettings.welfare.enabled) return null;
+        if (!dashboardSettings.welfare.enabled || !data.welfare) return null;
         return (
           <LazySection key={key}>
             <WelfareSection
@@ -381,7 +632,7 @@ export function CEODashboard() {
         );
 
       case 'receivable':
-        if (!dashboardSettings.receivable) return null;
+        if (!dashboardSettings.receivable || !data.receivable) return null;
         return (
           <LazySection key={key}>
             <ReceivableSection data={data.receivable} />
@@ -389,7 +640,7 @@ export function CEODashboard() {
         );
 
       case 'debtCollection':
-        if (!dashboardSettings.debtCollection) return null;
+        if (!dashboardSettings.debtCollection || !data.debtCollection) return null;
         return (
           <LazySection key={key}>
             <DebtCollectionSection data={data.debtCollection} />
@@ -397,7 +648,7 @@ export function CEODashboard() {
         );
 
       case 'vat':
-        if (!dashboardSettings.vat) return null;
+        if (!dashboardSettings.vat || !data.vat) return null;
         return (
           <LazySection key={key}>
             <VatSection data={data.vat} onClick={handleVatClick} />
@@ -405,7 +656,7 @@ export function CEODashboard() {
         );
 
       case 'calendar':
-        if (!dashboardSettings.calendar) return null;
+        if (!dashboardSettings.calendar || !data.calendarSchedules) return null;
         return (
           <LazySection key={key} minHeight={500}>
             <CalendarSection
@@ -516,17 +767,32 @@ export function CEODashboard() {
         }
       />
 
+      <SummaryNavBar
+        summaries={summaries}
+        activeSectionKey={activeSectionKey}
+        onChipClick={scrollToSection}
+      />
+
       <div className="space-y-6">
-        {sectionOrder.map(renderDashboardSection)}
+        {sectionOrder.map((key) => {
+          const node = renderDashboardSection(key);
+          if (!node) return null;
+          return (
+            <div key={key} ref={setSectionRef(key)} data-section-key={key}>
+              {node}
+            </div>
+          );
+        })}
       </div>
 
-      {/* 일정 상세 모달 */}
+      {/* 일정 상세 모달 — schedule_ 접두사만 수정/삭제 가능 */}
       <ScheduleDetailModal
         isOpen={isScheduleModalOpen}
         onClose={handleScheduleModalClose}
         schedule={selectedSchedule}
         onSave={handleScheduleSave}
         onDelete={handleScheduleDelete}
+        isEditable={!selectedSchedule?.id || selectedSchedule.id === '' || selectedSchedule.id.startsWith('schedule_')}
       />
 
       {/* 항목 설정 모달 */}
@@ -543,6 +809,7 @@ export function CEODashboard() {
           isOpen={isDetailModalOpen}
           onClose={handleDetailModalClose}
           config={detailModalConfig}
+          onDateFilterChange={handleDateFilterChange}
         />
       )}
     </PageLayout>
diff --git a/src/components/business/CEODashboard/SummaryNavBar.tsx b/src/components/business/CEODashboard/SummaryNavBar.tsx
new file mode 100644
index 00000000..cd9b70d7
--- /dev/null
+++ b/src/components/business/CEODashboard/SummaryNavBar.tsx
@@ -0,0 +1,255 @@
+'use client';
+
+import { useRef, useEffect, useCallback, useState } from 'react';
+import { ChevronLeft, ChevronRight } from 'lucide-react';
+import { cn } from '@/lib/utils';
+import type { SectionSummary, SummaryStatus } from './useSectionSummary';
+import type { SectionKey } from './types';
+
+/** 상태별 점(dot) 색상 */
+const STATUS_DOT: Record<SummaryStatus, string> = {
+  normal: 'bg-green-500',
+  warning: 'bg-yellow-500',
+  danger: 'bg-red-500',
+};
+
+/** 상태별 칩 배경색 (비활성) */
+const STATUS_BG: Record<SummaryStatus, string> = {
+  normal: 'bg-background border-border',
+  warning: 'bg-yellow-50 border-yellow-300 dark:bg-yellow-950/30 dark:border-yellow-700',
+  danger: 'bg-red-50 border-red-300 dark:bg-red-950/30 dark:border-red-700',
+};
+
+/** 상태별 칩 배경색 (활성) */
+const STATUS_BG_ACTIVE: Record<SummaryStatus, string> = {
+  normal: 'bg-accent border-primary/40',
+  warning: 'bg-yellow-100 border-yellow-400 dark:bg-yellow-900/40 dark:border-yellow-600',
+  danger: 'bg-red-100 border-red-400 dark:bg-red-900/40 dark:border-red-600',
+};
+
+interface SummaryChipProps {
+  summary: SectionSummary;
+  isActive: boolean;
+  onClick: () => void;
+}
+
+function SummaryChip({ summary, isActive, onClick }: SummaryChipProps) {
+  return (
+    <button
+      type="button"
+      onClick={onClick}
+      className={cn(
+        'relative flex items-center gap-2 px-4 py-2.5 rounded-full text-sm font-medium whitespace-nowrap',
+        'border transition-all duration-200 shrink-0',
+        'hover:brightness-95 active:scale-[0.97]',
+        isActive
+          ? cn(STATUS_BG_ACTIVE[summary.status], 'text-foreground shadow-sm')
+          : cn(STATUS_BG[summary.status], 'text-muted-foreground'),
+      )}
+    >
+      {/* 상태 점 (확대) */}
+      <span className={cn('w-2.5 h-2.5 rounded-full shrink-0', STATUS_DOT[summary.status])} />
+      {/* 라벨 */}
+      <span className="truncate max-w-[6rem]">{summary.label}</span>
+      {/* 값 */}
+      <span className={cn(
+        'font-bold',
+        summary.status === 'danger' && 'text-red-600 dark:text-red-400',
+        summary.status === 'warning' && 'text-yellow-600 dark:text-yellow-400',
+      )}>
+        {summary.value}
+      </span>
+      {/* 활성 하단 바 */}
+      {isActive && (
+        <span className="absolute bottom-0 left-3 right-3 h-[3px] rounded-full bg-primary" />
+      )}
+    </button>
+  );
+}
+
+const HEADER_BOTTOM = 100; // 헤더 하단 고정 위치 (px)
+const BAR_HEIGHT = 56; // 요약바 높이 (px) — 고령 친화 확대
+const SCROLL_STEP = 200; // 화살표 버튼 클릭 시 스크롤 이동량 (px)
+
+interface SummaryNavBarProps {
+  summaries: SectionSummary[];
+  activeSectionKey: SectionKey | null;
+  onChipClick: (key: SectionKey) => void;
+}
+
+export function SummaryNavBar({ summaries, activeSectionKey, onChipClick }: SummaryNavBarProps) {
+  const scrollRef = useRef<HTMLDivElement>(null);
+  const sentinelRef = useRef<HTMLDivElement>(null);
+  const [isFixed, setIsFixed] = useState(false);
+  const [barRect, setBarRect] = useState({ left: 0, width: 0 });
+  const [canScrollLeft, setCanScrollLeft] = useState(false);
+  const [canScrollRight, setCanScrollRight] = useState(false);
+
+  // 스크롤 가능 여부 체크
+  const updateScrollButtons = useCallback(() => {
+    const el = scrollRef.current;
+    if (!el) return;
+    setCanScrollLeft(el.scrollLeft > 4);
+    setCanScrollRight(el.scrollLeft + el.clientWidth < el.scrollWidth - 4);
+  }, []);
+
+  // sentinel 위치 감시: sentinel이 헤더 뒤로 지나가면 fixed 모드
+  useEffect(() => {
+    const handleScroll = () => {
+      if (!sentinelRef.current) return;
+      const rect = sentinelRef.current.getBoundingClientRect();
+      const shouldFix = rect.top < HEADER_BOTTOM;
+      setIsFixed(shouldFix);
+
+      if (shouldFix) {
+        const main = document.querySelector('main');
+        if (main) {
+          const mainRect = main.getBoundingClientRect();
+          const mainStyle = getComputedStyle(main);
+          const pl = parseFloat(mainStyle.paddingLeft) || 0;
+          const pr = parseFloat(mainStyle.paddingRight) || 0;
+          setBarRect({
+            left: mainRect.left + pl,
+            width: mainRect.width - pl - pr,
+          });
+        }
+      }
+    };
+
+    window.addEventListener('scroll', handleScroll, { passive: true });
+    window.addEventListener('resize', handleScroll, { passive: true });
+    handleScroll();
+    return () => {
+      window.removeEventListener('scroll', handleScroll);
+      window.removeEventListener('resize', handleScroll);
+    };
+  }, []);
+
+  // 칩 영역 스크롤 상태 감시
+  useEffect(() => {
+    const el = scrollRef.current;
+    if (!el) return;
+    updateScrollButtons();
+    el.addEventListener('scroll', updateScrollButtons, { passive: true });
+    const ro = new ResizeObserver(updateScrollButtons);
+    ro.observe(el);
+    return () => {
+      el.removeEventListener('scroll', updateScrollButtons);
+      ro.disconnect();
+    };
+  }, [updateScrollButtons, summaries]);
+
+  // 활성 칩 자동 스크롤 into view
+  useEffect(() => {
+    if (!activeSectionKey || !scrollRef.current) return;
+    const chipEl = scrollRef.current.querySelector(`[data-chip-key="${activeSectionKey}"]`) as HTMLElement | null;
+    if (!chipEl) return;
+
+    const container = scrollRef.current;
+    const chipLeft = chipEl.offsetLeft;
+    const chipWidth = chipEl.offsetWidth;
+    const containerWidth = container.offsetWidth;
+    const scrollLeft = container.scrollLeft;
+
+    if (chipLeft < scrollLeft + 50 || chipLeft + chipWidth > scrollLeft + containerWidth - 50) {
+      container.scrollTo({
+        left: chipLeft - containerWidth / 2 + chipWidth / 2,
+        behavior: 'smooth',
+      });
+    }
+  }, [activeSectionKey]);
+
+  const handleChipClick = useCallback(
+    (key: SectionKey) => {
+      onChipClick(key);
+    },
+    [onChipClick],
+  );
+
+  // 화살표 버튼 핸들러
+  const scrollBy = useCallback((direction: 'left' | 'right') => {
+    const el = scrollRef.current;
+    if (!el) return;
+    el.scrollBy({
+      left: direction === 'left' ? -SCROLL_STEP : SCROLL_STEP,
+      behavior: 'smooth',
+    });
+  }, []);
+
+  if (summaries.length === 0) return null;
+
+  const arrowBtnClass = cn(
+    'flex items-center justify-center w-8 h-8 rounded-full shrink-0',
+    'bg-muted/80 hover:bg-muted text-foreground',
+    'border border-border shadow-sm',
+    'transition-opacity duration-150',
+  );
+
+  const barContent = (
+    <div className="flex items-center gap-1.5">
+      {/* 좌측 화살표 */}
+      <button
+        type="button"
+        aria-label="이전 항목"
+        className={cn(arrowBtnClass, !canScrollLeft && 'opacity-0 pointer-events-none')}
+        onClick={() => scrollBy('left')}
+      >
+        <ChevronLeft className="w-5 h-5" />
+      </button>
+
+      {/* 칩 목록 */}
+      <div
+        ref={scrollRef}
+        className="flex items-center gap-2 overflow-x-auto flex-1"
+        style={{ scrollbarWidth: 'none', msOverflowStyle: 'none' }}
+      >
+        {summaries.map((s) => (
+          <div key={s.key} data-chip-key={s.key}>
+            <SummaryChip
+              summary={s}
+              isActive={activeSectionKey === s.key}
+              onClick={() => handleChipClick(s.key)}
+            />
+          </div>
+        ))}
+      </div>
+
+      {/* 우측 화살표 */}
+      <button
+        type="button"
+        aria-label="다음 항목"
+        className={cn(arrowBtnClass, !canScrollRight && 'opacity-0 pointer-events-none')}
+        onClick={() => scrollBy('right')}
+      >
+        <ChevronRight className="w-5 h-5" />
+      </button>
+    </div>
+  );
+
+  return (
+    <>
+      {/* sentinel: 이 div가 헤더 뒤로 사라지면 fixed 모드 활성화 */}
+      <div ref={sentinelRef} className="h-0 w-full" />
+
+      {/* fixed일 때 레이아웃 공간 유지용 spacer */}
+      {isFixed && <div style={{ height: BAR_HEIGHT }} />}
+
+      {/* 실제 바 */}
+      <div
+        className="z-40 py-2.5 backdrop-blur-md bg-background/90 border-b border-border/50"
+        style={
+          isFixed
+            ? {
+                position: 'fixed',
+                top: HEADER_BOTTOM,
+                left: barRect.left,
+                width: barRect.width,
+              }
+            : { position: 'relative' }
+        }
+      >
+        {barContent}
+      </div>
+    </>
+  );
+}
diff --git a/src/components/business/CEODashboard/components.tsx b/src/components/business/CEODashboard/components.tsx
index d90d29d5..ff59e89c 100644
--- a/src/components/business/CEODashboard/components.tsx
+++ b/src/components/business/CEODashboard/components.tsx
@@ -319,8 +319,8 @@ export const AmountCardItem = ({
           <div className="mt-auto space-y-0.5 text-xs text-muted-foreground">
             {card.subItems.map((item, idx) => (
               <div key={idx} className="flex justify-between gap-2">
-                <span className="shrink-0">{item.label}</span>
-                <span className="text-right">{typeof item.value === 'number' ? formatKoreanAmount(item.value) : item.value}</span>
+                <span className="min-w-0 truncate">{item.label}</span>
+                <span className="shrink-0 text-right">{typeof item.value === 'number' ? formatKoreanAmount(item.value) : item.value}</span>
               </div>
             ))}
           </div>
@@ -479,4 +479,19 @@ export function CollapsibleDashboardCard({
       )}
     </div>
   );
+}
+
+/**
+ * 데이터가 없거나 API 미연동 섹션에 표시하는 빈 상태 컴포넌트
+ */
+export function EmptySection({ title, message = '데이터를 불러올 수 없습니다' }: { title: string; message?: string }) {
+  return (
+    <Card className="border-dashed">
+      <CardContent className="flex flex-col items-center justify-center py-12 text-muted-foreground">
+        <Info className="mb-3 h-8 w-8 opacity-40" />
+        <p className="text-sm font-medium">{title}</p>
+        <p className="mt-1 text-xs">{message}</p>
+      </CardContent>
+    </Card>
+  );
 }
\ No newline at end of file
diff --git a/src/components/business/CEODashboard/dialogs/DashboardSettingsSections.tsx b/src/components/business/CEODashboard/dialogs/DashboardSettingsSections.tsx
index 11a3d4e2..04088e98 100644
--- a/src/components/business/CEODashboard/dialogs/DashboardSettingsSections.tsx
+++ b/src/components/business/CEODashboard/dialogs/DashboardSettingsSections.tsx
@@ -35,7 +35,7 @@ export const STATUS_BOARD_LABELS: Record<keyof TodayIssueSettings, string> = {
   annualLeave: '연차',
   vehicle: '차량',
   equipment: '장비',
-  purchase: '발주',
+  purchase: '발주',  // [2026-03-03] 비활성화 — 설정 모달에서 숨김 처리 (STATUS_BOARD_HIDDEN_SETTINGS)
   approvalRequest: '결재 요청',
   fundStatus: '자금 현황',
 };
@@ -123,6 +123,13 @@ export function SectionRow({
   );
 }
 
+// [2026-03-03] 설정 모달에서 숨길 항목
+// - purchase: 백엔드 path 오류 + 데이터 정합성 이슈 (API-SPEC N4 참조)
+// - vehicle, equipment, fundStatus: 백엔드 API에서 미제공 (StatusBoard 응답에 없음)
+const STATUS_BOARD_HIDDEN_SETTINGS = new Set<keyof TodayIssueSettings>([
+  'purchase', 'vehicle', 'equipment', 'fundStatus',
+]);
+
 // ─── 현황판 항목 토글 리스트 ────────────────────────
 export function StatusBoardItemsList({
   items,
@@ -133,8 +140,9 @@ export function StatusBoardItemsList({
 }) {
   return (
     <div className="space-y-0">
-      {(Object.keys(STATUS_BOARD_LABELS) as Array<keyof TodayIssueSettings>).map(
-        (itemKey) => (
+      {(Object.keys(STATUS_BOARD_LABELS) as Array<keyof TodayIssueSettings>)
+        .filter((itemKey) => !STATUS_BOARD_HIDDEN_SETTINGS.has(itemKey))
+        .map((itemKey) => (
           <div
             key={itemKey}
             className="flex items-center justify-between py-2.5 px-2"
diff --git a/src/components/business/CEODashboard/mockData.ts b/src/components/business/CEODashboard/mockData.ts
index f66e986d..3f677a6a 100644
--- a/src/components/business/CEODashboard/mockData.ts
+++ b/src/components/business/CEODashboard/mockData.ts
@@ -1,519 +1,10 @@
-import type {
-  CEODashboardData,
-  SalesStatusData,
-  PurchaseStatusData,
-  DailyProductionData,
-  UnshippedData,
-  DailyAttendanceData,
-} from './types';
+import type { CEODashboardData } from './types';
 
 /**
- * CEO 대시보드 목데이터
- * TODO: API 연동 시 이 파일을 API 호출로 대체
+ * Mock 데이터 제거 완료 — 빈 기본값만 유지
+ * dev 페이지에서 import하므로 파일 유지
  */
 export const mockData: CEODashboardData = {
-  // TodayIssue: API 연동 완료 - 목업 데이터 제거됨
   todayIssue: [],
   todayIssueList: [],
-  dailyReport: {
-    date: '2026년 1월 5일 월요일',
-    cards: [
-      { id: 'dr1', label: '일일일보', amount: 3050000000, path: '/ko/accounting/daily-report' },
-      { id: 'dr2', label: '미수금 잔액', amount: 3050000000, path: '/ko/accounting/receivables-status' },
-      { id: 'dr3', label: '미지급금 잔액', amount: 3050000000 },
-      { id: 'dr4', label: '당월 예상 지출 합계', amount: 350000000 },
-    ],
-    checkPoints: [
-      {
-        id: 'dr-cp1',
-        type: 'success',
-        message: '어제 3.5억원 출금했습니다. 최근 7일 평균 대비 2배 이상으로 점검이 필요합니다.',
-        highlights: [
-          { text: '3.5억원 출금', color: 'red' },
-          { text: '점검이 필요', color: 'red' },
-        ],
-      },
-      {
-        id: 'dr-cp2',
-        type: 'success',
-        message: '어제 10.2억원이 입금되었습니다. 대한건설 선수금 입금이 주요 원인입니다.',
-        highlights: [
-          { text: '10.2억원', color: 'green' },
-          { text: '입금', color: 'green' },
-          { text: '대한건설 선수금 입금', color: 'green' },
-        ],
-      },
-      {
-        id: 'dr-cp3',
-        type: 'success',
-        message: '총 현금성 자산이 300.2억원입니다. 월 운영비용 대비 18개월분이 확보되어 안정적입니다.',
-        highlights: [
-          { text: '18개월분', color: 'blue' },
-          { text: '안정적', color: 'blue' },
-        ],
-      },
-    ],
-  },
-  monthlyExpense: {
-    cards: [
-      { id: 'me1', label: '매입', amount: 3050000000, previousLabel: '전월 대비 +10.5%' },
-      { id: 'me2', label: '카드', amount: 30123000, previousLabel: '전월 대비 +10.5%' },
-      { id: 'me3', label: '발행어음', amount: 30123000, previousLabel: '전월 대비 +10.5%' },
-      { id: 'me4', label: '총 예상 지출 합계', amount: 350000000, previousLabel: '전월 대비 +10.5%' },
-    ],
-    checkPoints: [
-      {
-        id: 'me-cp1',
-        type: 'success',
-        message: '이번 달 예상 지출이 전월 대비 15% 증가했습니다. 매입 비용 증가가 주요 원인입니다.',
-        highlights: [
-          { text: '전월 대비 15% 증가', color: 'red' },
-        ],
-      },
-      {
-        id: 'me-cp2',
-        type: 'success',
-        message: '이번 달 예상 지출이 예산을 12% 초과했습니다. 비용 항목별 점검이 필요합니다.',
-        highlights: [
-          { text: '예산을 12% 초과', color: 'red' },
-        ],
-      },
-      {
-        id: 'me-cp3',
-        type: 'success',
-        message: '이번 달 예상 지출이 전월 대비 8% 감소했습니다. {계정과목명} 비용이 줄었습니다.',
-        highlights: [
-          { text: '전월 대비 8% 감소', color: 'green' },
-        ],
-      },
-    ],
-  },
-  cardManagement: {
-    warningBanner: '가지급금 인정이자 4.6%, 법인세 및 연말정산 시 대표자 종합세 가중 주의',
-    cards: [
-      { id: 'cm1', label: '카드', amount: 3123000, previousLabel: '미정리 5건' },
-      { id: 'cm2', label: '경조사', amount: 3123000, previousLabel: '미증빙 5건' },
-      { id: 'cm3', label: '상품권', amount: 3123000, previousLabel: '미증빙 5건' },
-      { id: 'cm4', label: '접대비', amount: 3123000, previousLabel: '미증빙 5건' },
-      { id: 'cm_total', label: '총 가지급금 합계', amount: 350000000 },
-    ],
-    checkPoints: [
-      {
-        id: 'cm-cp1',
-        type: 'success',
-        message: '법인카드 사용 총 850만원이 가지급금으로 전환되었습니다. 연 4.6% 인정이자가 발생합니다.',
-        highlights: [
-          { text: '850만원', color: 'red' },
-          { text: '가지급금', color: 'red' },
-          { text: '연 4.6% 인정이자', color: 'red' },
-        ],
-      },
-      {
-        id: 'cm-cp2',
-        type: 'success',
-        message: '현재 가지급금 3.5원 × 4.6% = 연 약 1,400만원의 인정이자가 발생 중입니다.',
-        highlights: [
-          { text: '연 약 1,400만원의 인정이자', color: 'red' },
-        ],
-      },
-      {
-        id: 'cm-cp3',
-        type: 'success',
-        message: '상품권/귀금속 등 접대비 불인정 항목 결제 감지. 가지급금 처리 예정입니다.',
-        highlights: [
-          { text: '불인정 항목 결제 감지', color: 'red' },
-        ],
-      },
-      {
-        id: 'cm-cp4',
-        type: 'success',
-        message: '주말 카드 사용 100만원 결제 감지. 업무관련성 소명이 어려울 수 있으니 기록을 남겨주세요.',
-        highlights: [
-          { text: '주말 카드 사용 100만원 결제 감지', color: 'red' },
-        ],
-      },
-    ],
-  },
-  entertainment: {
-    cards: [
-      { id: 'et1', label: '주말/심야', amount: 3123000, previousLabel: '미증빙 5건' },
-      { id: 'et2', label: '기피업종 (유흥, 귀금속 등)', amount: 3123000, previousLabel: '불인정 5건' },
-      { id: 'et3', label: '고액 결제', amount: 3123000, previousLabel: '미증빙 5건' },
-      { id: 'et4', label: '증빙 미비', amount: 3123000, previousLabel: '미증빙 5건' },
-    ],
-    checkPoints: [
-      {
-        id: 'et-cp1',
-        type: 'success',
-        message: '{1사분기} 접대비 사용 1,000만원 / 한도 4,012만원 (75%). 여유 있게 운영 중입니다.',
-        highlights: [
-          { text: '1,000만원', color: 'green' },
-          { text: '4,012만원 (75%)', color: 'green' },
-        ],
-      },
-      {
-        id: 'et-cp2',
-        type: 'success',
-        message: '접대비 한도 85% 도달. 잔여 한도 600만원입니다. 사용 계획을 점검해 주세요.',
-        highlights: [
-          { text: '잔여 한도 600만원', color: 'red' },
-        ],
-      },
-      {
-        id: 'et-cp3',
-        type: 'error',
-        message: '접대비 한도 초과 320만원 발생. 초과분은 손금불산입되어 법인세 부담이 증가합니다.',
-        highlights: [
-          { text: '320만원 발생', color: 'red' },
-        ],
-      },
-      {
-        id: 'et-cp4',
-        type: 'error',
-        message: '접대비 사용 중 3건(45만원)의 거래처 정보가 누락되었습니다. 기록을 보완해 주세요.',
-        highlights: [
-          { text: '3건(45만원)', color: 'red' },
-          { text: '거래처 정보가 누락', color: 'red' },
-        ],
-      },
-    ],
-  },
-  welfare: {
-    cards: [
-      { id: 'wf1', label: '비과세 한도 초과', amount: 3123000, previousLabel: '5건' },
-      { id: 'wf2', label: '사적 사용 의심', amount: 3123000, previousLabel: '5건' },
-      { id: 'wf3', label: '특정인 편중', amount: 3123000, previousLabel: '5건' },
-      { id: 'wf4', label: '항목별 한도 초과', amount: 3123000, previousLabel: '5건' },
-    ],
-    checkPoints: [
-      {
-        id: 'wf-cp1',
-        type: 'success',
-        message: '1인당 월 복리후생비 20만원. 업계 평균(15~25만원) 내 정상 운영 중입니다.',
-        highlights: [
-          { text: '1인당 월 복리후생비 20만원', color: 'green' },
-        ],
-      },
-      {
-        id: 'wf-cp2',
-        type: 'error',
-        message: '식대가 월 25만원으로 비과세 한도(20만원)를 초과했습니다. 초과분은 근로소득 과세됩니다.',
-        highlights: [
-          { text: '식대가 월 25만원으로', color: 'red' },
-          { text: '초과', color: 'red' },
-        ],
-      },
-    ],
-  },
-  receivable: {
-    cards: [
-      {
-        id: 'rv1',
-        label: '누적 미수금',
-        amount: 30123000,
-        subItems: [
-          { label: '매출', value: 60123000 },
-          { label: '입금', value: 30000000 },
-        ],
-      },
-      {
-        id: 'rv2',
-        label: '당월 미수금',
-        amount: 10123000,
-      },
-      {
-        id: 'rv3',
-        label: '미수금 거래처',
-        amount: 31,
-        unit: '건',
-        subItems: [
-          { label: '연체', value: '21건' },
-          { label: '악성채권', value: '11건' },
-        ],
-      },
-      {
-        id: 'rv4',
-        label: '미수금 Top 3',
-        amount: 0,
-        displayValue: '상세보기',
-      },
-    ],
-    checkPoints: [
-      {
-        id: 'rv-cp1',
-        type: 'success',
-        message: '90일 이상 장기 미수금 3건(2,500만원) 발생. 회수 조치가 필요합니다.',
-        highlights: [
-          { text: '90일 이상 장기 미수금 3건(2,500만원) 발생', color: 'red' },
-        ],
-      },
-      {
-        id: 'rv-cp2',
-        type: 'success',
-        message: '(주)대한전자 미수금 1,500만원으로 전체의 35%를 차지합니다. 리스크 분산이 필요합니다.',
-        highlights: [
-          { text: '(주)대한전자 미수금 1,500만원으로 전체의 35%를', color: 'red' },
-        ],
-      },
-    ],
-    detailButtonPath: '/ko/accounting/receivables-status',
-  },
-  debtCollection: {
-    cards: [
-      { id: 'dc1', label: '누적 악성채권', amount: 350000000, subLabel: '25건' },
-      { id: 'dc2', label: '추심중', amount: 30123000, subLabel: '12건' },
-      { id: 'dc3', label: '법적조치', amount: 3123000, subLabel: '3건' },
-      { id: 'dc4', label: '추심종료', amount: 280000000, subLabel: '10건' },
-    ],
-    checkPoints: [
-      {
-        id: 'dc-cp1',
-        type: 'success',
-        message: '(주)대한전자 건 지급명령 신청 완료. 법원 결정까지 약 2주 소요 예정입니다.',
-        highlights: [{ text: '(주)대한전자 건 지급명령 신청 완료.', color: 'red' }],
-      },
-      {
-        id: 'dc-cp2',
-        type: 'success',
-        message: '(주)삼성테크 건 회수 불가 판정. 대손 처리 검토가 필요합니다.',
-        highlights: [{ text: '(주)삼성테크 건 회수 불가 판정.', color: 'red' }],
-      },
-    ],
-    detailButtonPath: '/ko/accounting/bad-debt-collection',
-  },
-  vat: {
-    cards: [
-      { id: 'vat1', label: '매출세액', amount: 3050000000 },
-      { id: 'vat2', label: '매입세액', amount: 2050000000 },
-      { id: 'vat3', label: '예상 납부세액', amount: 110000000 },
-      { id: 'vat4', label: '세금계산서 미발행', amount: 3, unit: '건' },
-    ],
-    checkPoints: [
-      {
-        id: 'vat-cp1',
-        type: 'success',
-        message: '2026년 1기 예정신고 기준, 예상 환급세액은 5,200,000원입니다. 설비투자에 따른 매입세액 증가가 주요 원인입니다.',
-        highlights: [{ text: '2026년 1기 예정신고 기준, 예상 환급세액은 5,200,000원입니다.', color: 'red' }],
-      },
-      {
-        id: 'vat-cp2',
-        type: 'success',
-        message: '2026년 1기 예정신고 기준, 예상 납부세액은 110,100,000원입니다. 전기 대비 12.9% 증가했으며, 이는 매출 증가에 따른 정상적인 증가로 판단됩니다.',
-        highlights: [{ text: '2026년 1기 예정신고 기준, 예상 납부세액은 110,100,000원입니다.', color: 'red' }],
-      },
-    ],
-  },
-  // ===== 신규 섹션 Mock 데이터 =====
-  salesStatus: {
-    cumulativeSales: 312300000,
-    achievementRate: 94.5,
-    yoyChange: 12.5,
-    monthlySales: 312300000,
-    monthlyTrend: [
-      { month: '8월', amount: 250000000 },
-      { month: '9월', amount: 280000000 },
-      { month: '10월', amount: 310000000 },
-      { month: '11월', amount: 290000000 },
-      { month: '12월', amount: 320000000 },
-      { month: '1월', amount: 300000000 },
-      { month: '2월', amount: 312300000 },
-    ],
-    clientSales: [
-      { name: '대한건설', amount: 95000000 },
-      { name: '삼성테크', amount: 78000000 },
-      { name: '현대산업', amount: 62000000 },
-      { name: 'LG전자', amount: 45000000 },
-      { name: '기타', amount: 32300000 },
-    ],
-    dailyItems: [
-      { date: '2026-02-01', client: '대한건설', item: '스크린 외', amount: 25000000, status: '입금완료' },
-      { date: '2026-02-03', client: '삼성테크', item: '슬루 외', amount: 18000000, status: '미입금' },
-      { date: '2026-02-05', client: '현대산업', item: '절곡 외', amount: 32000000, status: '입금완료' },
-      { date: '2026-02-07', client: 'LG전자', item: '스크린', amount: 15000000, status: '부분입금' },
-      { date: '2026-02-10', client: '대한건설', item: '슬루', amount: 28000000, status: '입금완료' },
-      { date: '2026-02-12', client: '삼성테크', item: '절곡', amount: 22000000, status: '미입금' },
-      { date: '2026-02-15', client: '현대산업', item: '스크린 외', amount: 35000000, status: '입금완료' },
-    ],
-    dailyTotal: 312300000,
-  },
-  purchaseStatus: {
-    cumulativePurchase: 312300000,
-    unpaidAmount: 312300000,
-    yoyChange: -12.5,
-    monthlyTrend: [
-      { month: '8월', amount: 180000000 },
-      { month: '9월', amount: 200000000 },
-      { month: '10월', amount: 220000000 },
-      { month: '11월', amount: 195000000 },
-      { month: '12월', amount: 230000000 },
-      { month: '1월', amount: 210000000 },
-      { month: '2월', amount: 312300000 },
-    ],
-    materialRatio: [
-      { name: '원자재', value: 55, percentage: 55, color: '#3b82f6' },
-      { name: '부자재', value: 35, percentage: 35, color: '#10b981' },
-      { name: '소모품', value: 10, percentage: 10, color: '#f59e0b' },
-    ],
-    dailyItems: [
-      { date: '2026-02-01', supplier: '한국철강', item: '철판 외', amount: 45000000, status: '결제완료' },
-      { date: '2026-02-03', supplier: '삼성소재', item: '알루미늄', amount: 28000000, status: '미결제' },
-      { date: '2026-02-05', supplier: '현대자재', item: '볼트/너트', amount: 12000000, status: '결제완료' },
-      { date: '2026-02-08', supplier: 'LG화학', item: '도료 외', amount: 18000000, status: '부분결제' },
-      { date: '2026-02-10', supplier: '한국철강', item: '스테인리스', amount: 52000000, status: '미결제' },
-      { date: '2026-02-13', supplier: '삼성소재', item: '구리판', amount: 35000000, status: '결제완료' },
-    ],
-    dailyTotal: 312300000,
-  },
-  dailyProduction: {
-    date: '2026년 2월 23일 월요일',
-    processes: [
-      {
-        processName: '스크린',
-        totalWork: 10,
-        todo: 10,
-        inProgress: 10,
-        completed: 10,
-        urgent: 3,
-        subLine: 2,
-        regular: 5,
-        workerCount: 8,
-        workItems: [
-          { id: 'sp1', orderNo: 'SO-2026-001', client: '대한건설', product: '스크린 A형', quantity: 50, status: '진행중' },
-          { id: 'sp2', orderNo: 'SO-2026-002', client: '삼성테크', product: '스크린 B형', quantity: 30, status: '진행중' },
-          { id: 'sp3', orderNo: 'SO-2026-003', client: '현대산업', product: '스크린 C형', quantity: 20, status: '대기' },
-          { id: 'sp4', orderNo: 'SO-2026-004', client: 'LG전자', product: '스크린 D형', quantity: 40, status: '대기' },
-          { id: 'sp5', orderNo: 'SO-2026-005', client: '대한건설', product: '스크린 E형', quantity: 25, status: '완료' },
-        ],
-        workers: [
-          { name: '김철수', assigned: 5, completed: 3, rate: 60 },
-          { name: '이영희', assigned: 4, completed: 4, rate: 100 },
-          { name: '박민수', assigned: 3, completed: 2, rate: 67 },
-          { name: '정수진', assigned: 3, completed: 1, rate: 33 },
-        ],
-      },
-      {
-        processName: '슬랫',
-        totalWork: 10,
-        todo: 10,
-        inProgress: 10,
-        completed: 10,
-        urgent: 2,
-        subLine: 3,
-        regular: 5,
-        workerCount: 6,
-        workItems: [
-          { id: 'sl1', orderNo: 'SO-2026-010', client: '대한건설', product: '슬루 A형', quantity: 40, status: '진행중' },
-          { id: 'sl2', orderNo: 'SO-2026-011', client: '삼성테크', product: '슬루 B형', quantity: 25, status: '진행중' },
-          { id: 'sl3', orderNo: 'SO-2026-012', client: '현대산업', product: '슬루 C형', quantity: 35, status: '대기' },
-        ],
-        workers: [
-          { name: '최동훈', assigned: 4, completed: 3, rate: 75 },
-          { name: '강미영', assigned: 3, completed: 2, rate: 67 },
-          { name: '윤상호', assigned: 3, completed: 3, rate: 100 },
-        ],
-      },
-      {
-        processName: '절곡',
-        totalWork: 10,
-        todo: 10,
-        inProgress: 10,
-        completed: 10,
-        urgent: 1,
-        subLine: 2,
-        regular: 7,
-        workerCount: 5,
-        workItems: [
-          { id: 'jg1', orderNo: 'SO-2026-020', client: '현대산업', product: '절곡 A형', quantity: 60, status: '진행중' },
-          { id: 'jg2', orderNo: 'SO-2026-021', client: 'LG전자', product: '절곡 B형', quantity: 45, status: '대기' },
-          { id: 'jg3', orderNo: 'SO-2026-022', client: '대한건설', product: '절곡 C형', quantity: 30, status: '완료' },
-        ],
-        workers: [
-          { name: '한지원', assigned: 4, completed: 4, rate: 100 },
-          { name: '서준혁', assigned: 3, completed: 2, rate: 67 },
-        ],
-      },
-    ],
-    shipment: {
-      expectedAmount: 150000000,
-      expectedCount: 12,
-      actualAmount: 120000000,
-      actualCount: 9,
-    },
-  },
-  unshipped: {
-    items: [
-      { id: 'us1', portNo: 'P-2026-001', siteName: '강남 현장', orderClient: '대한건설', dueDate: '2026-02-25', daysLeft: 2 },
-      { id: 'us2', portNo: 'P-2026-002', siteName: '서초 현장', orderClient: '삼성테크', dueDate: '2026-02-26', daysLeft: 3 },
-      { id: 'us3', portNo: 'P-2026-003', siteName: '판교 현장', orderClient: '현대산업', dueDate: '2026-02-27', daysLeft: 4 },
-      { id: 'us4', portNo: 'P-2026-004', siteName: '송도 현장', orderClient: 'LG전자', dueDate: '2026-02-28', daysLeft: 5 },
-      { id: 'us5', portNo: 'P-2026-005', siteName: '마포 현장', orderClient: '대한건설', dueDate: '2026-03-01', daysLeft: 6 },
-      { id: 'us6', portNo: 'P-2026-006', siteName: '영등포 현장', orderClient: '삼성테크', dueDate: '2026-03-03', daysLeft: 8 },
-      { id: 'us7', portNo: 'P-2026-007', siteName: '용산 현장', orderClient: '현대산업', dueDate: '2026-03-05', daysLeft: 10 },
-    ],
-  },
-  constructionData: {
-    thisMonth: 15,
-    completed: 15,
-    items: [
-      { id: 'cs1', siteName: '강남 현장', client: '대한건설', startDate: '2026-02-01', endDate: '2026-02-28', progress: 85, status: '진행중' },
-      { id: 'cs2', siteName: '서초 현장', client: '삼성테크', startDate: '2026-02-05', endDate: '2026-03-05', progress: 60, status: '진행중' },
-      { id: 'cs3', siteName: '판교 현장', client: '현대산업', startDate: '2026-02-10', endDate: '2026-03-10', progress: 40, status: '진행중' },
-      { id: 'cs4', siteName: '송도 현장', client: 'LG전자', startDate: '2026-03-01', endDate: '2026-03-30', progress: 0, status: '예정' },
-      { id: 'cs5', siteName: '마포 현장', client: '대한건설', startDate: '2026-01-15', endDate: '2026-02-15', progress: 100, status: '완료' },
-    ],
-  },
-  dailyAttendance: {
-    present: 10,
-    onLeave: 10,
-    late: 10,
-    absent: 10,
-    employees: [
-      { id: 'att1', department: '생산부', position: '과장', name: '김철수', status: '출근' },
-      { id: 'att2', department: '영업부', position: '대리', name: '이영희', status: '출근' },
-      { id: 'att3', department: '관리부', position: '사원', name: '박민수', status: '휴가' },
-      { id: 'att4', department: '생산부', position: '부장', name: '정수진', status: '지각' },
-      { id: 'att5', department: '영업부', position: '과장', name: '최동훈', status: '출근' },
-      { id: 'att6', department: '관리부', position: '대리', name: '강미영', status: '결근' },
-      { id: 'att7', department: '생산부', position: '사원', name: '윤상호', status: '출근' },
-    ],
-  },
-  calendarSchedules: [
-    {
-      id: 'sch1',
-      title: '제목',
-      startDate: '2026-01-01',
-      endDate: '2026-01-04',
-      startTime: '09:00',
-      endTime: '12:00',
-      type: 'schedule',
-      department: '부서명',
-    },
-    {
-      id: 'sch2',
-      title: '제목',
-      startDate: '2026-01-06',
-      endDate: '2026-01-06',
-      type: 'schedule',
-      personName: '홍길동',
-    },
-    {
-      id: 'sch3',
-      title: '제목',
-      startDate: '2026-01-06',
-      endDate: '2026-01-06',
-      startTime: '09:00',
-      endTime: '12:00',
-      type: 'order',
-      department: '부서명',
-    },
-    {
-      id: 'sch4',
-      title: '제목',
-      startDate: '2026-01-06',
-      endDate: '2026-01-06',
-      startTime: '12:35',
-      type: 'construction',
-      personName: '홍길동',
-    },
-  ],
-};
\ No newline at end of file
+};
diff --git a/src/components/business/CEODashboard/modalConfigs/cardManagementConfigTransformers.ts b/src/components/business/CEODashboard/modalConfigs/cardManagementConfigTransformers.ts
index 6c7e688c..4ddae7cb 100644
--- a/src/components/business/CEODashboard/modalConfigs/cardManagementConfigTransformers.ts
+++ b/src/components/business/CEODashboard/modalConfigs/cardManagementConfigTransformers.ts
@@ -175,21 +175,39 @@ export function transformCm1ModalConfig(
 // cm2: 가지급금 상세 모달 변환기
 // ============================================
 
+/** 카테고리 키 → 한글 라벨 매핑
+ * - category_breakdown 키: 영문 (card, congratulatory, ...)
+ * - loans[].category: 한글 (카드, 경조사, ...) — 백엔드 category_label accessor
+ * 양쪽 모두 대응
+ */
+const CATEGORY_LABELS: Record<string, string> = {
+  // 영문 키 (category_breakdown용)
+  card: '카드',
+  congratulatory: '경조사',
+  gift_certificate: '상품권',
+  entertainment: '접대비',
+  // 한글 값 (loans[].category가 이미 한글인 경우 — 그대로 통과)
+  '카드': '카드',
+  '경조사': '경조사',
+  '상품권': '상품권',
+  '접대비': '접대비',
+};
+
 /**
  * 가지급금 대시보드 API 응답을 cm2 모달 설정으로 변환
  */
 export function transformCm2ModalConfig(
   data: LoanDashboardApiResponse
 ): DetailModalConfig {
-  const { summary, items = [] } = data;
+  const { summary, category_breakdown, loans = [] } = data;
 
-  // 테이블 데이터 매핑
-  const tableData = (items || []).map((item) => ({
+  // 테이블 데이터 매핑 (백엔드 필드명 기준, 영문 키 → 한글 변환)
+  const tableData = (loans || []).map((item) => ({
     date: item.loan_date,
-    classification: item.status_label || '카드',
-    category: '-',
+    classification: CATEGORY_LABELS[item.category] || item.category || '카드',
+    category: item.status_label || '-',
     amount: item.amount,
-    content: item.description,
+    response: item.content,
   }));
 
   // 분류 필터 옵션 동적 생성
@@ -202,22 +220,42 @@ export function transformCm2ModalConfig(
     })),
   ];
 
+  // reviewCards: category_breakdown에서 4개 카테고리 카드 생성
+  const reviewCards = category_breakdown
+    ? {
+        title: '가지급금 검토 필요',
+        cards: Object.entries(category_breakdown).map(([key, breakdown]) => ({
+          label: CATEGORY_LABELS[key] || key,
+          amount: breakdown.outstanding_amount,
+          subLabel: breakdown.unverified_count > 0
+            ? `미증빙 ${breakdown.unverified_count}건`
+            : `${breakdown.total_count}건`,
+        })),
+      }
+    : undefined;
+
   return {
     title: '가지급금 상세',
+    dateFilter: {
+      enabled: true,
+      defaultPreset: '당월',
+      showSearch: true,
+    },
     summaryCards: [
       { label: '가지급금 합계', value: formatKoreanCurrency(summary.total_outstanding) },
       { label: '인정비율 4.6%', value: summary.recognized_interest, unit: '원' },
-      { label: '미정리/미분류', value: `${summary.pending_count ?? 0}건` },
+      { label: '건수', value: `${summary.outstanding_count ?? 0}건` },
     ],
+    reviewCards,
     table: {
-      title: '가지급금 관련 내역',
+      title: '가지급금 내역',
       columns: [
         { key: 'no', label: 'No.', align: 'center' },
         { key: 'date', label: '발생일', align: 'center' },
         { key: 'classification', label: '분류', align: 'center' },
         { key: 'category', label: '구분', align: 'center' },
         { key: 'amount', label: '금액', align: 'right', format: 'currency' },
-        { key: 'content', label: '내용', align: 'left' },
+        { key: 'response', label: '대응', align: 'left' },
       ],
       data: tableData,
       filters: [
@@ -227,11 +265,12 @@ export function transformCm2ModalConfig(
           defaultValue: 'all',
         },
         {
-          key: 'category',
+          key: 'sortOrder',
           options: [
-            { value: 'all', label: '전체' },
-            { value: '카드명', label: '카드명' },
-            { value: '계좌명', label: '계좌명' },
+            { value: 'all', label: '정렬' },
+            { value: 'amountDesc', label: '금액 높은순' },
+            { value: 'amountAsc', label: '금액 낮은순' },
+            { value: 'latest', label: '최신순' },
           ],
           defaultValue: 'all',
         },
diff --git a/src/components/business/CEODashboard/modalConfigs/cardManagementConfigs.ts b/src/components/business/CEODashboard/modalConfigs/cardManagementConfigs.ts
index 0d9ad10f..67328314 100644
--- a/src/components/business/CEODashboard/modalConfigs/cardManagementConfigs.ts
+++ b/src/components/business/CEODashboard/modalConfigs/cardManagementConfigs.ts
@@ -32,7 +32,7 @@ export interface CardManagementModalData {
 
 /**
  * API 데이터를 사용하여 모달 설정을 동적으로 생성
- * 데이터가 없는 경우 fallback 설정 사용
+ * 데이터가 없는 경우 null 반환 (mock fallback 제거)
  */
 export function getCardManagementModalConfigWithData(
   cardId: string,
@@ -40,297 +40,26 @@ export function getCardManagementModalConfigWithData(
 ): DetailModalConfig | null {
   switch (cardId) {
     case 'cm1':
-      if (data.cm1Data) {
-        return transformCm1ModalConfig(data.cm1Data);
-      }
-      return getCardManagementModalConfig(cardId);
+      return data.cm1Data ? transformCm1ModalConfig(data.cm1Data) : null;
 
     case 'cm2':
-      if (data.cm2Data) {
-        return transformCm2ModalConfig(data.cm2Data);
-      }
-      return getCardManagementModalConfig(cardId);
+      return data.cm2Data ? transformCm2ModalConfig(data.cm2Data) : null;
 
     case 'cm3':
-      if (data.cm3Data) {
-        return transformCm3ModalConfig(data.cm3Data);
-      }
-      return getCardManagementModalConfig(cardId);
+      return data.cm3Data ? transformCm3ModalConfig(data.cm3Data) : null;
 
     case 'cm4':
-      if (data.cm4Data) {
-        return transformCm4ModalConfig(data.cm4Data);
-      }
-      return getCardManagementModalConfig(cardId);
+      return data.cm4Data ? transformCm4ModalConfig(data.cm4Data) : null;
 
     default:
       return null;
   }
 }
 
-// ============================================
-// Fallback 모달 설정 (API 데이터 없을 때 사용)
-// ============================================
-
 /**
- * Fallback: 정적 목업 데이터 기반 모달 설정
- * API 데이터가 없을 때 사용
+ * Fallback 모달 설정 (mock 제거 완료 — null 반환)
+ * API 데이터가 없을 때 모달을 열지 않음
  */
-export function getCardManagementModalConfig(cardId: string): DetailModalConfig | null {
-  const configs: Record<string, DetailModalConfig> = {
-    cm1: {
-      title: '카드 사용 상세',
-      summaryCards: [
-        { label: '당월 카드 사용', value: 30123000, unit: '원' },
-        { label: '전월 대비', value: '+10.5%', isComparison: true, isPositive: true },
-        { label: '미정리 건수', value: '5건' },
-      ],
-      barChart: {
-        title: '월별 카드 사용 추이',
-        data: [
-          { name: '7월', value: 28000000 },
-          { name: '8월', value: 32000000 },
-          { name: '9월', value: 27000000 },
-          { name: '10월', value: 35000000 },
-          { name: '11월', value: 29000000 },
-          { name: '12월', value: 30123000 },
-        ],
-        dataKey: 'value',
-        xAxisKey: 'name',
-        color: '#60A5FA',
-      },
-      pieChart: {
-        title: '사용자별 카드 사용 비율',
-        data: [
-          { name: '대표이사', value: 15000000, percentage: 50, color: '#60A5FA' },
-          { name: '경영지원팀', value: 9000000, percentage: 30, color: '#34D399' },
-          { name: '영업팀', value: 6123000, percentage: 20, color: '#FBBF24' },
-        ],
-      },
-      table: {
-        title: '카드 사용 내역',
-        columns: [
-          { key: 'no', label: 'No.', align: 'center' },
-          { key: 'cardName', label: '카드명', align: 'left' },
-          { key: 'user', label: '사용자', align: 'center' },
-          { key: 'date', label: '사용일시', align: 'center', format: 'date' },
-          { key: 'store', label: '가맹점명', align: 'left' },
-          { key: 'amount', label: '사용금액', align: 'right', format: 'currency' },
-          { key: 'usageType', label: '사용유형', align: 'center', highlightValue: '미설정' },
-        ],
-        data: [
-          { cardName: '법인카드1', user: '대표이사', date: '2026-01-05 18:30', store: '스타벅스 강남점', amount: 45000, usageType: '복리후생비' },
-          { cardName: '법인카드1', user: '대표이사', date: '2026-01-04 12:15', store: '한식당', amount: 350000, usageType: '접대비' },
-          { cardName: '법인카드2', user: '경영지원팀', date: '2026-01-03 14:20', store: '오피스디포', amount: 125000, usageType: '소모품비' },
-          { cardName: '법인카드1', user: '대표이사', date: '2026-01-02 19:45', store: '골프장', amount: 850000, usageType: '미설정' },
-          { cardName: '법인카드3', user: '영업팀', date: '2026-01-02 11:30', store: 'GS칼텍스', amount: 80000, usageType: '교통비' },
-          { cardName: '법인카드2', user: '경영지원팀', date: '2026-01-01 16:00', store: '이마트', amount: 230000, usageType: '미설정' },
-          { cardName: '법인카드1', user: '대표이사', date: '2025-12-30 20:30', store: '백화점', amount: 1500000, usageType: '미설정' },
-          { cardName: '법인카드3', user: '영업팀', date: '2025-12-29 09:15', store: '커피빈', amount: 32000, usageType: '복리후생비' },
-          { cardName: '법인카드2', user: '경영지원팀', date: '2025-12-28 13:45', store: '문구점', amount: 55000, usageType: '소모품비' },
-          { cardName: '법인카드1', user: '대표이사', date: '2025-12-27 21:00', store: '호텔', amount: 450000, usageType: '미설정' },
-        ],
-        filters: [
-          {
-            key: 'user',
-            options: [
-              { value: 'all', label: '전체' },
-              { value: '대표이사', label: '대표이사' },
-              { value: '경영지원팀', label: '경영지원팀' },
-              { value: '영업팀', label: '영업팀' },
-            ],
-            defaultValue: 'all',
-          },
-          {
-            key: 'usageType',
-            options: [
-              { value: 'all', label: '전체' },
-              { value: '미설정', label: '미설정' },
-              { value: '복리후생비', label: '복리후생비' },
-              { value: '접대비', label: '접대비' },
-              { value: '소모품비', label: '소모품비' },
-              { value: '교통비', label: '교통비' },
-            ],
-            defaultValue: 'all',
-          },
-        ],
-        showTotal: true,
-        totalLabel: '합계',
-        totalValue: 30123000,
-        totalColumnKey: 'amount',
-      },
-    },
-    // P52: 가지급금 상세
-    cm2: {
-      title: '가지급금 상세',
-      dateFilter: {
-        enabled: true,
-        defaultPreset: '당월',
-        showSearch: true,
-      },
-      summaryCards: [
-        { label: '가지급금 합계', value: '4.5억원' },
-        { label: '가지급금 총액', value: 6000000, unit: '원' },
-        { label: '건수', value: '10건' },
-      ],
-      reviewCards: {
-        title: '가지급금 검토 필요',
-        cards: [
-          { label: '카드', amount: 3123000, subLabel: '미정리 5건' },
-          { label: '경조사', amount: 3123000, subLabel: '미증빙 5건' },
-          { label: '상품권', amount: 3123000, subLabel: '미증빙 5건' },
-          { label: '접대비', amount: 3123000, subLabel: '미증빙 5건' },
-        ],
-      },
-      table: {
-        title: '가지급금 내역',
-        columns: [
-          { key: 'no', label: 'No.', align: 'center' },
-          { key: 'date', label: '발생일', align: 'center' },
-          { key: 'classification', label: '분류', align: 'center' },
-          { key: 'category', label: '구분', align: 'center' },
-          { key: 'amount', label: '금액', align: 'right', format: 'currency' },
-          { key: 'response', label: '대응', align: 'left' },
-        ],
-        data: [
-          { date: '2025-12-12', classification: '카드', category: '카드명', amount: 1000000, response: '미정리' },
-          { date: '2025-12-12', classification: '카드', category: '카드명', amount: 1000000, response: '미증빙' },
-          { date: '2025-12-12', classification: '경조사', category: '계좌명', amount: 1000000, response: '미증빙' },
-          { date: '2025-12-12', classification: '상품권', category: '계좌명', amount: 1000000, response: '미증빙' },
-          { date: '2025-12-12', classification: '접대비', category: '카드명', amount: 1000000, response: '주말 카드 사용' },
-          { date: '2025-12-12', classification: '접대비', category: '카드명', amount: 1000000, response: '접대비 불인정' },
-          { date: '2025-12-12', classification: '카드', category: '카드명', amount: 1000000, response: '불인정 가맹점(귀금속)' },
-        ],
-        filters: [
-          {
-            key: 'classification',
-            options: [
-              { value: 'all', label: '전체' },
-              { value: '카드', label: '카드' },
-              { value: '경조사', label: '경조사' },
-              { value: '상품권', label: '상품권' },
-              { value: '접대비', label: '접대비' },
-            ],
-            defaultValue: 'all',
-          },
-          {
-            key: 'sortOrder',
-            options: [
-              { value: 'all', label: '정렬' },
-              { value: 'amountDesc', label: '금액 높은순' },
-              { value: 'amountAsc', label: '금액 낮은순' },
-              { value: 'latest', label: '최신순' },
-            ],
-            defaultValue: 'all',
-          },
-        ],
-        showTotal: true,
-        totalLabel: '합계',
-        totalValue: 111000000,
-        totalColumnKey: 'amount',
-      },
-    },
-    cm3: {
-      title: '법인세 예상 가중 상세',
-      summaryCards: [
-        { label: '법인세 예상 증가', value: 3123000, unit: '원' },
-        { label: '인정 이자', value: 6000000, unit: '원' },
-        { label: '가지급금', value: '4.5억원' },
-        { label: '인정이자', value: 6000000, unit: '원' },
-      ],
-      comparisonSection: {
-        leftBox: {
-          title: '없을때 법인세',
-          items: [
-            { label: '과세표준', value: '3억원' },
-            { label: '법인세', value: 50970000, unit: '원' },
-          ],
-          borderColor: 'orange',
-        },
-        rightBox: {
-          title: '있을때 법인세',
-          items: [
-            { label: '과세표준', value: '3.06억원' },
-            { label: '법인세', value: 54093000, unit: '원' },
-          ],
-          borderColor: 'blue',
-        },
-        vsLabel: '법인세 예상 증가',
-        vsValue: 3123000,
-        vsSubLabel: '법인 세율 -12.5%',
-      },
-      referenceTable: {
-        title: '법인세 과세표준 (2024년 기준)',
-        columns: [
-          { key: 'bracket', label: '과세표준', align: 'left' },
-          { key: 'rate', label: '세율', align: 'center' },
-          { key: 'formula', label: '계산식', align: 'left' },
-        ],
-        data: [
-          { bracket: '2억원 이하', rate: '9%', formula: '과세표준 × 9%' },
-          { bracket: '2억원 초과 ~ 200억원 이하', rate: '19%', formula: '1,800만원 + (2억원 초과분 × 19%)' },
-          { bracket: '200억원 초과 ~ 3,000억원 이하', rate: '21%', formula: '37.62억원 + (200억원 초과분 × 21%)' },
-          { bracket: '3,000억원 초과', rate: '24%', formula: '625.62억원 + (3,000억원 초과분 × 24%)' },
-        ],
-      },
-    },
-    cm4: {
-      title: '대표자 종합소득세 예상 가중 상세',
-      summaryCards: [
-        { label: '대표자 종합세 예상 가중', value: 3123000, unit: '원' },
-        { label: '추가 세금', value: '+12.5%', isComparison: true, isPositive: false },
-        { label: '가지급금', value: '4.5억원' },
-        { label: '인정이자 4.6%', value: 6000000, unit: '원' },
-      ],
-      comparisonSection: {
-        leftBox: {
-          title: '가지급금 인정이자가 반영된 종합소득세',
-          items: [
-            { label: '현재 예상 과세표준 (근로소득+상여)', value: 6000000, unit: '원' },
-            { label: '현재 적용 세율', value: '19%' },
-            { label: '현재 예상 세액', value: 10000000, unit: '원' },
-          ],
-          borderColor: 'orange',
-        },
-        rightBox: {
-          title: '가지급금 인정이자가 정리된 종합소득세',
-          items: [
-            { label: '가지급금 정리 시 예상 과세표준 (근로소득+상여)', value: 6000000, unit: '원' },
-            { label: '가지급금 정리 시 적용 세율', value: '19%' },
-            { label: '가지급금 정리 시 예상 세액', value: 10000000, unit: '원' },
-          ],
-          borderColor: 'blue',
-        },
-        vsLabel: '종합소득세 예상 절감',
-        vsValue: 3123000,
-        vsSubLabel: '감소 세금 -12.5%',
-        vsBreakdown: [
-          { label: '종합소득세', value: -2000000, unit: '원' },
-          { label: '지방소득세', value: -200000, unit: '원' },
-          { label: '4대 보험', value: -1000000, unit: '원' },
-        ],
-      },
-      referenceTable: {
-        title: '종합소득세 과세표준 (2024년 기준)',
-        columns: [
-          { key: 'bracket', label: '과세표준', align: 'left' },
-          { key: 'rate', label: '세율', align: 'center' },
-          { key: 'deduction', label: '누진공제', align: 'right' },
-          { key: 'formula', label: '계산식', align: 'left' },
-        ],
-        data: [
-          { bracket: '1,400만원 이하', rate: '6%', deduction: '-', formula: '과세표준 × 6%' },
-          { bracket: '1,400만원 초과 ~ 5,000만원 이하', rate: '15%', deduction: '126만원', formula: '과세표준 × 15% - 126만원' },
-          { bracket: '5,000만원 초과 ~ 8,800만원 이하', rate: '24%', deduction: '576만원', formula: '과세표준 × 24% - 576만원' },
-          { bracket: '8,800만원 초과 ~ 1.5억원 이하', rate: '35%', deduction: '1,544만원', formula: '과세표준 × 35% - 1,544만원' },
-          { bracket: '1.5억원 초과 ~ 3억원 이하', rate: '38%', deduction: '1,994만원', formula: '과세표준 × 38% - 1,994만원' },
-          { bracket: '3억원 초과 ~ 5억원 이하', rate: '40%', deduction: '2,594만원', formula: '과세표준 × 40% - 2,594만원' },
-          { bracket: '5억원 초과 ~ 10억원 이하', rate: '42%', deduction: '3,594만원', formula: '과세표준 × 42% - 3,594만원' },
-          { bracket: '10억원 초과', rate: '45%', deduction: '6,594만원', formula: '과세표준 × 45% - 6,594만원' },
-        ],
-      },
-    },
-  };
-
-  return configs[cardId] || null;
+export function getCardManagementModalConfig(_cardId: string): DetailModalConfig | null {
+  return null;
 }
diff --git a/src/components/business/CEODashboard/modalConfigs/entertainmentConfigs.ts b/src/components/business/CEODashboard/modalConfigs/entertainmentConfigs.ts
index 39164a5b..497e02f1 100644
--- a/src/components/business/CEODashboard/modalConfigs/entertainmentConfigs.ts
+++ b/src/components/business/CEODashboard/modalConfigs/entertainmentConfigs.ts
@@ -1,239 +1,10 @@
 import type { DetailModalConfig } from '../types';
 
-/**
- * 접대비 상세 공통 모달 config (et2, et3, et4 공통)
- */
-const entertainmentDetailConfig: DetailModalConfig = {
-  title: '접대비 상세',
-  dateFilter: {
-    enabled: true,
-    defaultPreset: '당월',
-    showSearch: true,
-  },
-  summaryCards: [
-    // 첫 번째 줄: 당해년도
-    { label: '당해년도 접대비 총 한도', value: 3123000, unit: '원' },
-    { label: '당해년도 접대비 잔여한도', value: 6000000, unit: '원' },
-    { label: '당해년도 접대비 사용금액', value: 6000000, unit: '원' },
-    { label: '당해년도 접대비 초과 금액', value: 0, unit: '원' },
-  ],
-  reviewCards: {
-    title: '접대비 검토 필요',
-    cards: [
-      { label: '주말/심야', amount: 3123000, subLabel: '미증빙 5건' },
-      { label: '기피업종 (유흥, 귀금속 등)', amount: 3123000, subLabel: '불인정 5건' },
-      { label: '고액 결제', amount: 3123000, subLabel: '미증빙 5건' },
-      { label: '증빙 미비', amount: 3123000, subLabel: '미증빙 5건' },
-    ],
-  },
-  barChart: {
-    title: '월별 접대비 사용 추이',
-    data: [
-      { name: '1월', value: 3500000 },
-      { name: '2월', value: 4200000 },
-      { name: '3월', value: 2300000 },
-      { name: '4월', value: 3800000 },
-      { name: '5월', value: 4500000 },
-      { name: '6월', value: 3200000 },
-      { name: '7월', value: 2800000 },
-    ],
-    dataKey: 'value',
-    xAxisKey: 'name',
-    color: '#60A5FA',
-  },
-  pieChart: {
-    title: '사용자별 접대비 사용 비율',
-    data: [
-      { name: '홍길동', value: 15000000, percentage: 53, color: '#60A5FA' },
-      { name: '김철수', value: 10000000, percentage: 31, color: '#34D399' },
-      { name: '이영희', value: 10000000, percentage: 10, color: '#FBBF24' },
-      { name: '기타', value: 2000000, percentage: 6, color: '#F87171' },
-    ],
-  },
-  table: {
-    title: '월별 접대비 사용 내역',
-    columns: [
-      { key: 'no', label: 'No.', align: 'center' },
-      { key: 'cardName', label: '카드명', align: 'left' },
-      { key: 'user', label: '사용자', align: 'center' },
-      { key: 'useDate', label: '사용일시', align: 'center', format: 'date' },
-      { key: 'transDate', label: '거래일시', align: 'center', format: 'date' },
-      { key: 'amount', label: '사용금액', align: 'right', format: 'currency' },
-      { key: 'content', label: '내용', align: 'left' },
-    ],
-    data: [
-      { cardName: '카드명', user: '홍길동', useDate: '2025-12-12 12:12', transDate: '가맹점명', amount: 1000000, content: '심야 카드 사용' },
-      { cardName: '카드명', user: '홍길동', useDate: '2025-12-12 12:12', transDate: '가맹점명', amount: 1000000, content: '미증빙' },
-      { cardName: '카드명', user: '홍길동', useDate: '2025-12-12 12:12', transDate: '가맹점명', amount: 1000000, content: '고액 결제' },
-      { cardName: '카드명', user: '김철수', useDate: '2025-10-14 12:12', transDate: '가맹점명', amount: 1000000, content: '불인정 가맹점 (귀금속)' },
-      { cardName: '카드명', user: '이영희', useDate: '2025-12-12 12:12', transDate: '가맹점명', amount: 1000000, content: '접대비 불인정' },
-    ],
-    filters: [
-      {
-        key: 'user',
-        options: [
-          { value: 'all', label: '전체' },
-          { value: '홍길동', label: '홍길동' },
-          { value: '김철수', label: '김철수' },
-          { value: '이영희', label: '이영희' },
-        ],
-        defaultValue: 'all',
-      },
-      {
-        key: 'content',
-        options: [
-          { value: 'all', label: '전체' },
-          { value: '주말/심야', label: '주말/심야' },
-          { value: '기피업종', label: '기피업종' },
-          { value: '고액 결제', label: '고액 결제' },
-          { value: '증빙 미비', label: '증빙 미비' },
-        ],
-        defaultValue: 'all',
-      },
-    ],
-    showTotal: true,
-    totalLabel: '합계',
-    totalValue: 11000000,
-    totalColumnKey: 'amount',
-  },
-  // 접대비 손금한도 계산 - 기본한도 / 수입금액별 추가한도
-  referenceTables: [
-    {
-      title: '접대비 손금한도 계산 - 기본한도',
-      columns: [
-        { key: 'type', label: '법인 유형', align: 'left' },
-        { key: 'annualLimit', label: '연간 기본한도', align: 'right' },
-        { key: 'monthlyLimit', label: '월 환산', align: 'right' },
-      ],
-      data: [
-        { type: '일반법인', annualLimit: '12,000,000원', monthlyLimit: '1,000,000원' },
-        { type: '중소기업', annualLimit: '36,000,000원', monthlyLimit: '3,000,000원' },
-      ],
-    },
-    {
-      title: '수입금액별 추가한도',
-      columns: [
-        { key: 'range', label: '수입금액 구간', align: 'left' },
-        { key: 'formula', label: '추가한도 계산식', align: 'left' },
-      ],
-      data: [
-        { range: '100억원 이하', formula: '수입금액 × 0.2%' },
-        { range: '100억 초과 ~ 500억 이하', formula: '2,000만원 + (수입금액 - 100억) × 0.1%' },
-        { range: '500억원 초과', formula: '6,000만원 + (수입금액 - 500억) × 0.03%' },
-      ],
-    },
-  ],
-  // 접대비 계산
-  calculationCards: {
-    title: '접대비 계산',
-    cards: [
-      { label: '중소기업 연간 기본한도', value: 36000000 },
-      { label: '당해년도 수입금액별 추가한도', value: 16000000, operator: '+' },
-      { label: '당해년도 접대비 총 한도', value: 52000000, operator: '=' },
-    ],
-  },
-  // 접대비 현황 (분기별)
-  quarterlyTable: {
-    title: '접대비 현황',
-    rows: [
-      { label: '한도금액', q1: 13000000, q2: 13000000, q3: 13000000, q4: 13000000, total: 52000000 },
-      { label: '이월금액', q1: 0, q2: '', q3: '', q4: '', total: '' },
-      { label: '사용금액', q1: 1000000, q2: '', q3: '', q4: '', total: '' },
-      { label: '잔여한도', q1: 11000000, q2: '', q3: '', q4: '', total: '' },
-      { label: '초과금액', q1: '', q2: '', q3: '', q4: '', total: '' },
-    ],
-  },
-};
-
 /**
  * 접대비 현황 모달 설정
- * et_sales: 당해 매출 상세
- * et_limit, et_remaining, et_used: 접대비 상세 (공통)
+ * API 연동 완료 — useEntertainmentDetail hook이 실제 데이터 반환
+ * 이 함수는 하위 호환용으로 유지하되 null 반환
  */
-export function getEntertainmentModalConfig(cardId: string): DetailModalConfig | null {
-  const configs: Record<string, DetailModalConfig> = {
-    et_sales: {
-      title: '당해 매출 상세',
-      summaryCards: [
-        { label: '당해년도 매출', value: 600000000, unit: '원' },
-        { label: '전년 대비', value: '-12.5%', isComparison: true, isPositive: false },
-        { label: '당월 매출', value: 6000000, unit: '원' },
-      ],
-      barChart: {
-        title: '월별 매출 추이',
-        data: [
-          { name: '1월', value: 85000000 },
-          { name: '2월', value: 92000000 },
-          { name: '3월', value: 78000000 },
-          { name: '4월', value: 95000000 },
-          { name: '5월', value: 88000000 },
-          { name: '6월', value: 102000000 },
-          { name: '7월', value: 60000000 },
-        ],
-        dataKey: 'value',
-        xAxisKey: 'name',
-        color: '#60A5FA',
-      },
-      horizontalBarChart: {
-        title: '당해년도 거래처별 매출',
-        data: [
-          { name: '(주)세우', value: 120000000 },
-          { name: '대한건설', value: 95000000 },
-          { name: '삼성테크', value: 78000000 },
-          { name: '현대상사', value: 65000000 },
-          { name: '기타', value: 42000000 },
-        ],
-        color: '#60A5FA',
-      },
-      table: {
-        title: '일별 매출 내역',
-        columns: [
-          { key: 'no', label: 'No.', align: 'center' },
-          { key: 'date', label: '매출일', align: 'center', format: 'date' },
-          { key: 'vendor', label: '거래처', align: 'left' },
-          { key: 'amount', label: '매출금액', align: 'right', format: 'currency' },
-          { key: 'type', label: '매출유형', align: 'center', highlightValue: '미설정' },
-        ],
-        data: [
-          { date: '2025-12-12', vendor: '회사명', amount: 11000000, type: '상품 매출' },
-          { date: '2025-12-12', vendor: '회사명', amount: 11000000, type: '부품 매출' },
-          { date: '2025-12-12', vendor: '회사명', amount: 11000000, type: '공사 매출' },
-          { date: '2025-12-12', vendor: '회사명', amount: 11000000, type: '미설정' },
-          { date: '2025-12-12', vendor: '회사명', amount: 11000000, type: '미설정' },
-          { date: '2025-12-12', vendor: '회사명', amount: 11000000, type: '미설정' },
-          { date: '2025-12-12', vendor: '회사명', amount: 11000000, type: '상품 매출' },
-        ],
-        filters: [
-          {
-            key: 'type',
-            options: [
-              { value: 'all', label: '전체' },
-              { value: '상품 매출', label: '상품 매출' },
-              { value: '부품 매출', label: '부품 매출' },
-              { value: '공사 매출', label: '공사 매출' },
-              { value: '임대 수익', label: '임대 수익' },
-              { value: '기타 매출', label: '기타 매출' },
-              { value: '미설정', label: '미설정' },
-            ],
-            defaultValue: 'all',
-          },
-        ],
-        showTotal: true,
-        totalLabel: '합계',
-        totalValue: 111000000,
-        totalColumnKey: 'amount',
-      },
-    },
-    // et_limit, et_remaining, et_used는 모두 동일한 접대비 상세 모달
-    et_limit: entertainmentDetailConfig,
-    et_remaining: entertainmentDetailConfig,
-    et_used: entertainmentDetailConfig,
-    // 대시보드 카드 ID (et1~et4) → 접대비 상세 모달
-    et1: entertainmentDetailConfig,
-    et2: entertainmentDetailConfig,
-    et3: entertainmentDetailConfig,
-    et4: entertainmentDetailConfig,
-  };
-
-  return configs[cardId] || null;
+export function getEntertainmentModalConfig(_cardId: string): DetailModalConfig | null {
+  return null;
 }
\ No newline at end of file
diff --git a/src/components/business/CEODashboard/modalConfigs/monthlyExpenseConfigs.ts b/src/components/business/CEODashboard/modalConfigs/monthlyExpenseConfigs.ts
index 170b3ab4..01faf743 100644
--- a/src/components/business/CEODashboard/modalConfigs/monthlyExpenseConfigs.ts
+++ b/src/components/business/CEODashboard/modalConfigs/monthlyExpenseConfigs.ts
@@ -1,269 +1,10 @@
 import type { DetailModalConfig } from '../types';
 
 /**
- * 당월 예상 지출 모달 설정 (D1.7 기획서 P48-51 반영)
+ * 당월 예상 지출 모달 설정
+ * API 연동 완료 — useMonthlyExpenseDetail hook이 실제 데이터 반환
+ * 이 함수는 하위 호환용으로 유지하되 null 반환
  */
-export function getMonthlyExpenseModalConfig(cardId: string): DetailModalConfig | null {
-  const configs: Record<string, DetailModalConfig> = {
-    // P48: 매입 상세
-    me1: {
-      title: '매입 상세',
-      dateFilter: {
-        enabled: true,
-        defaultPreset: '당월',
-        showSearch: true,
-      },
-      summaryCards: [
-        { label: '매입', value: 3123000, unit: '원' },
-        { label: '이전 대비', value: '-12.5%', isComparison: true, isPositive: false },
-      ],
-      barChart: {
-        title: '매입 추이',
-        data: [
-          { name: '1월', value: 45000000 },
-          { name: '2월', value: 52000000 },
-          { name: '3월', value: 48000000 },
-          { name: '4월', value: 61000000 },
-          { name: '5월', value: 55000000 },
-          { name: '6월', value: 58000000 },
-          { name: '7월', value: 50000000 },
-        ],
-        dataKey: 'value',
-        xAxisKey: 'name',
-        color: '#60A5FA',
-      },
-      pieChart: {
-        title: '자재 유형별 구매 비율',
-        data: [
-          { name: '원자재', value: 55000000, percentage: 55, color: '#60A5FA' },
-          { name: '부자재', value: 35000000, percentage: 35, color: '#FBBF24' },
-          { name: '포장재', value: 10000000, percentage: 10, color: '#F87171' },
-        ],
-      },
-      table: {
-        title: '일별 매입 내역',
-        columns: [
-          { key: 'no', label: 'No.', align: 'center' },
-          { key: 'date', label: '매입일', align: 'center', format: 'date' },
-          { key: 'vendor', label: '거래처', align: 'left' },
-          { key: 'amount', label: '매입금액', align: 'right', format: 'currency' },
-        ],
-        data: [
-          { date: '2025-12-01', vendor: '회사명', amount: 11000000 },
-          { date: '2025-12-01', vendor: '회사명', amount: 11000000 },
-          { date: '2025-12-01', vendor: '회사명', amount: 11000000 },
-          { date: '2025-12-01', vendor: '회사명', amount: 11000000 },
-          { date: '2025-12-01', vendor: '회사명', amount: 11000000 },
-          { date: '2025-12-01', vendor: '회사명', amount: 11000000 },
-        ],
-        showTotal: true,
-        totalLabel: '합계',
-        totalValue: 111000000,
-        totalColumnKey: 'amount',
-      },
-    },
-    // P49: 카드 상세
-    me2: {
-      title: '카드 상세',
-      dateFilter: {
-        enabled: true,
-        defaultPreset: '당월',
-        showSearch: true,
-      },
-      summaryCards: [
-        { label: '카드 사용', value: 6000000, unit: '원' },
-        { label: '이전 대비', value: '-12.5%', isComparison: true, isPositive: false },
-        { label: '건수', value: '10건' },
-      ],
-      barChart: {
-        title: '카드 사용 추이',
-        data: [
-          { name: '1월', value: 4500000 },
-          { name: '2월', value: 5200000 },
-          { name: '3월', value: 4800000 },
-          { name: '4월', value: 6100000 },
-          { name: '5월', value: 5500000 },
-          { name: '6월', value: 5800000 },
-          { name: '7월', value: 6000000 },
-        ],
-        dataKey: 'value',
-        xAxisKey: 'name',
-        color: '#60A5FA',
-      },
-      pieChart: {
-        title: '사용자별 카드 사용 비율',
-        data: [
-          { name: '홍길동', value: 55000000, percentage: 55, color: '#60A5FA' },
-          { name: '김영희', value: 35000000, percentage: 35, color: '#FBBF24' },
-          { name: '이정현', value: 10000000, percentage: 10, color: '#F87171' },
-        ],
-      },
-      table: {
-        title: '일별 카드 사용 내역',
-        columns: [
-          { key: 'no', label: 'No.', align: 'center' },
-          { key: 'cardName', label: '카드명', align: 'left' },
-          { key: 'user', label: '사용자', align: 'center' },
-          { key: 'date', label: '사용일자', align: 'center', format: 'date' },
-          { key: 'store', label: '가맹점명', align: 'left' },
-          { key: 'amount', label: '사용금액', align: 'right', format: 'currency' },
-          { key: 'usageType', label: '계정과목', align: 'center', highlightValue: '미설정' },
-        ],
-        data: [
-          { cardName: '홍길동', user: '홍길동', date: '2025-12-12 12:12', store: '가맹점명', amount: 1000000, usageType: '복리후생비' },
-          { cardName: '홍길동', user: '홍길동', date: '2025-12-11 14:30', store: '가맹점명', amount: 1000000, usageType: '접대비' },
-          { cardName: '홍길동', user: '홍길동', date: '2025-12-10 09:45', store: '가맹점명', amount: 1000000, usageType: '미설정' },
-          { cardName: '홍길동', user: '홍길동', date: '2025-12-09 18:20', store: '가맹점명', amount: 1000000, usageType: '미설정' },
-        ],
-        filters: [
-          {
-            key: 'user',
-            options: [
-              { value: 'all', label: '전체' },
-              { value: '홍길동', label: '홍길동' },
-              { value: '김영희', label: '김영희' },
-              { value: '이정현', label: '이정현' },
-            ],
-            defaultValue: 'all',
-          },
-        ],
-        showTotal: true,
-        totalLabel: '합계',
-        totalValue: 11000000,
-        totalColumnKey: 'amount',
-      },
-    },
-    // P50: 발행어음 상세
-    me3: {
-      title: '발행어음 상세',
-      dateFilter: {
-        enabled: true,
-        presets: ['당해년도', '전전월', '전월', '당월', '어제'],
-        defaultPreset: '당월',
-        showSearch: true,
-      },
-      summaryCards: [
-        { label: '발행어음', value: 3123000, unit: '원' },
-        { label: '이전 대비', value: '-12.5%', isComparison: true, isPositive: false },
-      ],
-      barChart: {
-        title: '발행어음 추이',
-        data: [
-          { name: '1월', value: 2000000 },
-          { name: '2월', value: 2500000 },
-          { name: '3월', value: 2200000 },
-          { name: '4월', value: 2800000 },
-          { name: '5월', value: 2600000 },
-          { name: '6월', value: 3000000 },
-          { name: '7월', value: 3123000 },
-        ],
-        dataKey: 'value',
-        xAxisKey: 'name',
-        color: '#60A5FA',
-      },
-      pieChart: {
-        title: '거래처별 발행어음',
-        data: [
-          { name: '거래처1', value: 50000000, percentage: 45, color: '#60A5FA' },
-          { name: '거래처2', value: 35000000, percentage: 32, color: '#FBBF24' },
-          { name: '거래처3', value: 20000000, percentage: 18, color: '#F87171' },
-          { name: '거래처4', value: 6000000, percentage: 5, color: '#34D399' },
-        ],
-      },
-      table: {
-        title: '일별 발행어음 내역',
-        columns: [
-          { key: 'no', label: 'No.', align: 'center' },
-          { key: 'vendor', label: '거래처', align: 'left' },
-          { key: 'issueDate', label: '발행일', align: 'center', format: 'date' },
-          { key: 'dueDate', label: '만기일', align: 'center', format: 'date' },
-          { key: 'amount', label: '금액', align: 'right', format: 'currency' },
-          { key: 'status', label: '상태', align: 'center' },
-        ],
-        data: [
-          { vendor: '회사명', issueDate: '2025-12-12', dueDate: '2025-12-12', amount: 1000000, status: '보관중' },
-          { vendor: '회사명', issueDate: '2025-12-12', dueDate: '2025-12-12', amount: 1000000, status: '만기임박' },
-          { vendor: '회사명', issueDate: '2025-12-12', dueDate: '2025-12-12', amount: 1000000, status: '보관중' },
-          { vendor: '회사명', issueDate: '2025-12-12', dueDate: '2025-12-12', amount: 1000000, status: '만기임박' },
-          { vendor: '회사명', issueDate: '2025-12-12', dueDate: '2025-12-12', amount: 1000000, status: '보관중' },
-          { vendor: '회사명', issueDate: '2025-12-12', dueDate: '2025-12-12', amount: 1000000, status: '만기임박' },
-        ],
-        filters: [
-          {
-            key: 'vendor',
-            options: [
-              { value: 'all', label: '전체' },
-              { value: '회사명', label: '회사명' },
-            ],
-            defaultValue: 'all',
-          },
-          {
-            key: 'status',
-            options: [
-              { value: 'all', label: '전체' },
-              { value: '보관중', label: '보관중' },
-              { value: '만기임박', label: '만기임박' },
-              { value: '만기경과', label: '만기경과' },
-              { value: '결제완료', label: '결제완료' },
-              { value: '부도', label: '부도' },
-            ],
-            defaultValue: 'all',
-          },
-        ],
-        showTotal: true,
-        totalLabel: '합계',
-        totalValue: 111000000,
-        totalColumnKey: 'amount',
-      },
-    },
-    // P51: 당월 지출 예상 상세
-    me4: {
-      title: '당월 지출 예상 상세',
-      summaryCards: [
-        { label: '당월 지출 예상', value: 6000000, unit: '원' },
-        { label: '전월 대비', value: '-12.5%', isComparison: true, isPositive: false },
-        { label: '총 계좌 잔액', value: 10000000, unit: '원' },
-      ],
-      table: {
-        title: '당월 지출 승인 내역서',
-        columns: [
-          { key: 'paymentDate', label: '예상 지급일', align: 'center' },
-          { key: 'item', label: '항목', align: 'left' },
-          { key: 'amount', label: '지출금액', align: 'right', format: 'currency', highlightColor: 'red' },
-          { key: 'vendor', label: '거래처', align: 'center' },
-          { key: 'account', label: '계좌', align: 'center' },
-        ],
-        data: [
-          { paymentDate: '2025-12-12', item: '품의 사유...', amount: 1000000, vendor: '회사명', account: '국민은행 1234' },
-          { paymentDate: '2025-12-12', item: '품의 사유...', amount: 1000000, vendor: '회사명', account: '국민은행 1234' },
-          { paymentDate: '2025-12-12', item: '(발행 어음) 123123123', amount: 1000000, vendor: '회사명', account: '국민은행 1234' },
-          { paymentDate: '2025-12-12', item: '품의 사유...', amount: 1000000, vendor: '회사명', account: '국민은행 1234' },
-          { paymentDate: '2025-12-12', item: '거래처명 12월분', amount: 1000000, vendor: '회사명', account: '국민은행 1234' },
-          { paymentDate: '2025-12-12', item: '품의 사유...', amount: 1000000, vendor: '회사명', account: '국민은행 1234' },
-          { paymentDate: '2025-12-12', item: '적요 내용', amount: 1000000, vendor: '회사명', account: '국민은행 1234' },
-        ],
-        filters: [
-          {
-            key: 'vendor',
-            options: [
-              { value: 'all', label: '전체' },
-              { value: '회사명', label: '회사명' },
-            ],
-            defaultValue: 'all',
-          },
-        ],
-        showTotal: true,
-        totalLabel: '2025/12 계',
-        totalValue: 6000000,
-        totalColumnKey: 'amount',
-        footerSummary: [
-          { label: '지출 합계', value: 6000000 },
-          { label: '계좌 잔액', value: 10000000 },
-          { label: '최종 차액', value: 4000000 },
-        ],
-      },
-    },
-  };
-
-  return configs[cardId] || null;
+export function getMonthlyExpenseModalConfig(_cardId: string): DetailModalConfig | null {
+  return null;
 }
diff --git a/src/components/business/CEODashboard/modalConfigs/vatConfigs.ts b/src/components/business/CEODashboard/modalConfigs/vatConfigs.ts
index 56da1940..9648d1e8 100644
--- a/src/components/business/CEODashboard/modalConfigs/vatConfigs.ts
+++ b/src/components/business/CEODashboard/modalConfigs/vatConfigs.ts
@@ -2,76 +2,9 @@ import type { DetailModalConfig } from '../types';
 
 /**
  * 부가세 모달 설정
- * 모든 카드가 동일한 상세 모달
+ * API 연동 완료 — useVatDetail hook이 실제 데이터 반환
+ * 이 함수는 하위 호환용으로 유지하되 null 반환
  */
-export function getVatModalConfig(): DetailModalConfig {
-  return {
-    title: '예상 납부세액',
-    periodSelect: {
-      enabled: true,
-      options: [
-        { value: '2026-1-expected', label: '2026년 1기 예정' },
-        { value: '2025-2-confirmed', label: '2025년 2기 확정' },
-        { value: '2025-2-expected', label: '2025년 2기 예정' },
-        { value: '2025-1-confirmed', label: '2025년 1기 확정' },
-      ],
-      defaultValue: '2026-1-expected',
-    },
-    summaryCards: [
-      { label: '예상매출', value: '30.5억원' },
-      { label: '예상매입', value: '20.5억원' },
-      { label: '예상 납부세액', value: '1.1억원' },
-    ],
-    // 부가세 요약 테이블
-    referenceTable: {
-      title: '2026년 1기 예정 부가세 요약',
-      columns: [
-        { key: 'category', label: '구분', align: 'left' },
-        { key: 'supplyAmount', label: '공급가액', align: 'right' },
-        { key: 'taxAmount', label: '세액', align: 'right' },
-      ],
-      data: [
-        { category: '매출(전자세금계산서)', supplyAmount: '100,000,000', taxAmount: '10,000,000' },
-        { category: '매입(전자세금계산서)', supplyAmount: '10,000,000', taxAmount: '1,000,000' },
-        { category: '매입(종이세금계산서)', supplyAmount: '10,000,000', taxAmount: '1,000,000' },
-        { category: '매입(계산서)', supplyAmount: '10,000,000', taxAmount: '1,000,000' },
-        { category: '매입(신용카드)', supplyAmount: '10,000,000', taxAmount: '1,000,000' },
-        { category: '납부세액', supplyAmount: '', taxAmount: '6,000,000' },
-      ],
-    },
-    // 세금계산서 미발행/미수취 내역
-    table: {
-      title: '세금계산서 미발행/미수취 내역',
-      columns: [
-        { key: 'no', label: 'No.', align: 'center' },
-        { key: 'type', label: '구분', align: 'center' },
-        { key: 'issueDate', label: '발생일자', align: 'center', format: 'date' },
-        { key: 'vendor', label: '거래처', align: 'left' },
-        { key: 'vat', label: '부가세', align: 'right', format: 'currency' },
-        { key: 'invoiceStatus', label: '세금계산서 미발행/미수취', align: 'center' },
-      ],
-      data: [
-        { type: '매출', issueDate: '2025-12-12', vendor: '회사명', vat: 11000000, invoiceStatus: '미발행' },
-        { type: '매입', issueDate: '2025-12-12', vendor: '회사명', vat: 11000000, invoiceStatus: '미수취' },
-        { type: '매출', issueDate: '2025-12-12', vendor: '회사명', vat: 11000000, invoiceStatus: '미발행' },
-        { type: '매입', issueDate: '2025-12-12', vendor: '회사명', vat: 11000000, invoiceStatus: '미수취' },
-        { type: '매출', issueDate: '2025-12-12', vendor: '회사명', vat: 11000000, invoiceStatus: '미발행' },
-      ],
-      filters: [
-        {
-          key: 'type',
-          options: [
-            { value: 'all', label: '전체' },
-            { value: '매출', label: '매출' },
-            { value: '매입', label: '매입' },
-          ],
-          defaultValue: 'all',
-        },
-      ],
-      showTotal: true,
-      totalLabel: '합계',
-      totalValue: 111000000,
-      totalColumnKey: 'vat',
-    },
-  };
+export function getVatModalConfig(): DetailModalConfig | null {
+  return null;
 }
diff --git a/src/components/business/CEODashboard/modalConfigs/welfareConfigs.ts b/src/components/business/CEODashboard/modalConfigs/welfareConfigs.ts
index 8089411f..af3147c5 100644
--- a/src/components/business/CEODashboard/modalConfigs/welfareConfigs.ts
+++ b/src/components/business/CEODashboard/modalConfigs/welfareConfigs.ts
@@ -2,149 +2,9 @@ import type { DetailModalConfig } from '../types';
 
 /**
  * 복리후생비 현황 모달 설정
- *
- * @deprecated 정적 목업 데이터 - API 연동 후에는 useWelfareDetail hook 사용 권장
- *
- * API 연동 방법:
- * 1. useWelfareDetail hook 호출하여 modalConfig 가져오기
- * 2. API 호출 실패 시 이 fallback config 사용
- *
- * @example
- * const { modalConfig, loading, error, refetch } = useWelfareDetail({
- *   calculationType: 'fixed',
- *   year: 2026,
- *   quarter: 1,
- * });
- * const config = modalConfig ?? getWelfareModalConfig('fixed'); // fallback
- *
- * @param calculationType - 계산 방식 ('fixed': 직원당 정액 금액/월, 'ratio': 연봉 총액 비율)
+ * API 연동 완료 — useWelfareDetail hook이 실제 데이터 반환
+ * 이 함수는 하위 호환용으로 유지하되 null 반환
  */
-export function getWelfareModalConfig(calculationType: 'fixed' | 'ratio'): DetailModalConfig {
-  // 계산 방식에 따른 조건부 calculationCards 생성
-  const calculationCards = calculationType === 'fixed'
-    ? {
-        // 직원당 정액 금액/월 방식
-        title: '복리후생비 계산',
-        subtitle: '직원당 정액 금액/월 200,000원',
-        cards: [
-          { label: '직원 수', value: 20, unit: '명' },
-          { label: '연간 직원당 월급 금액', value: 2400000, unit: '원', operator: '×' as const },
-          { label: '당해년도 복리후생비 총 한도', value: 48000000, unit: '원', operator: '=' as const },
-        ],
-      }
-    : {
-        // 연봉 총액 비율 방식
-        title: '복리후생비 계산',
-        subtitle: '연봉 총액 기준 비율 20.5%',
-        cards: [
-          { label: '연봉 총액', value: 1000000000, unit: '원' },
-          { label: '비율', value: 20.5, unit: '%', operator: '×' as const },
-          { label: '당해년도 복리후생비 총 한도', value: 205000000, unit: '원', operator: '=' as const },
-        ],
-      };
-
-  return {
-    title: '복리후생비 상세',
-    dateFilter: {
-      enabled: true,
-      defaultPreset: '당월',
-      showSearch: true,
-    },
-    summaryCards: [
-      // 1행: 당해년도 기준
-      { label: '당해년도 복리후생비 총 한도', value: 3123000, unit: '원' },
-      { label: '당해년도 복리후생비 잔여한도', value: 6000000, unit: '원' },
-      { label: '당해년도 복리후생비 사용금액', value: 6000000, unit: '원' },
-      { label: '당해년도 복리후생비 초과 금액', value: 0, unit: '원' },
-    ],
-    reviewCards: {
-      title: '복리후생비 검토 필요',
-      cards: [
-        { label: '비과세 한도 초과', amount: 3123000, subLabel: '5건' },
-        { label: '사적 사용 의심', amount: 3123000, subLabel: '5건' },
-        { label: '특정인 편중', amount: 3123000, subLabel: '5건' },
-        { label: '항목별 한도 초과', amount: 3123000, subLabel: '5건' },
-      ],
-    },
-    barChart: {
-      title: '월별 복리후생비 사용 추이',
-      data: [
-        { name: '1월', value: 1500000 },
-        { name: '2월', value: 1800000 },
-        { name: '3월', value: 2200000 },
-        { name: '4월', value: 1900000 },
-        { name: '5월', value: 2100000 },
-        { name: '6월', value: 1700000 },
-      ],
-      dataKey: 'value',
-      xAxisKey: 'name',
-      color: '#60A5FA',
-    },
-    pieChart: {
-      title: '항목별 사용 비율',
-      data: [
-        { name: '식비', value: 55000000, percentage: 55, color: '#FBBF24' },
-        { name: '건강검진', value: 25000000, percentage: 5, color: '#60A5FA' },
-        { name: '경조사비', value: 10000000, percentage: 10, color: '#F87171' },
-        { name: '기타', value: 10000000, percentage: 30, color: '#34D399' },
-      ],
-    },
-    table: {
-      title: '일별 복리후생비 사용 내역',
-      columns: [
-        { key: 'no', label: 'No.', align: 'center' },
-        { key: 'cardName', label: '카드명', align: 'left' },
-        { key: 'user', label: '사용자', align: 'center' },
-        { key: 'date', label: '사용일자', align: 'center', format: 'date' },
-        { key: 'store', label: '가맹점명', align: 'left' },
-        { key: 'amount', label: '사용금액', align: 'right', format: 'currency' },
-        { key: 'content', label: '내용', align: 'left' },
-      ],
-      data: [
-        { cardName: '카드명', user: '홍길동', date: '2025-12-12 12:12', store: '가맹점명', amount: 1000000, content: '비과세 한도 초과' },
-        { cardName: '카드명', user: '홍길동', date: '2025-12-12 12:12', store: '가맹점명', amount: 1200000, content: '사적 사용 의심' },
-        { cardName: '카드명', user: '홍길동', date: '2025-12-12 12:12', store: '가맹점명', amount: 1500000, content: '특정인 편중' },
-        { cardName: '카드명', user: '홍길동', date: '2025-12-12 12:12', store: '가맹점명', amount: 1300000, content: '항목별 한도 초과' },
-        { cardName: '카드명', user: '홍길동', date: '2025-12-12 12:12', store: '가맹점명', amount: 6000000, content: '비과세 한도 초과' },
-      ],
-      filters: [
-        {
-          key: 'user',
-          options: [
-            { value: 'all', label: '전체' },
-            { value: '홍길동', label: '홍길동' },
-          ],
-          defaultValue: 'all',
-        },
-        {
-          key: 'content',
-          options: [
-            { value: 'all', label: '전체' },
-            { value: '비과세 한도 초과', label: '비과세 한도 초과' },
-            { value: '사적 사용 의심', label: '사적 사용 의심' },
-            { value: '특정인 편중', label: '특정인 편중' },
-            { value: '항목별 한도 초과', label: '항목별 한도 초과' },
-          ],
-          defaultValue: 'all',
-        },
-      ],
-      showTotal: true,
-      totalLabel: '합계',
-      totalValue: 11000000,
-      totalColumnKey: 'amount',
-    },
-    // 복리후생비 계산 (조건부 - calculationType에 따라)
-    calculationCards,
-    // 복리후생비 현황 (분기별 테이블)
-    quarterlyTable: {
-      title: '복리후생비 현황',
-      rows: [
-        { label: '한도금액', q1: 12000000, q2: 12000000, q3: 12000000, q4: 12000000, total: 48000000 },
-        { label: '이월금액', q1: 0, q2: '', q3: '', q4: '', total: '' },
-        { label: '사용금액', q1: 1000000, q2: '', q3: '', q4: '', total: '' },
-        { label: '잔여한도', q1: 11000000, q2: '', q3: '', q4: '', total: '' },
-        { label: '초과금액', q1: '', q2: '', q3: '', q4: '', total: '' },
-      ],
-    },
-  };
+export function getWelfareModalConfig(_calculationType: 'fixed' | 'ratio'): DetailModalConfig | null {
+  return null;
 }
\ No newline at end of file
diff --git a/src/components/business/CEODashboard/modals/DetailModal.tsx b/src/components/business/CEODashboard/modals/DetailModal.tsx
index acb80a11..7dce6055 100644
--- a/src/components/business/CEODashboard/modals/DetailModal.tsx
+++ b/src/components/business/CEODashboard/modals/DetailModal.tsx
@@ -28,9 +28,10 @@ interface DetailModalProps {
   isOpen: boolean;
   onClose: () => void;
   config: DetailModalConfig;
+  onDateFilterChange?: (params: { startDate: string; endDate: string; search: string }) => void;
 }
 
-export function DetailModal({ isOpen, onClose, config }: DetailModalProps) {
+export function DetailModal({ isOpen, onClose, config, onDateFilterChange }: DetailModalProps) {
   return (
     <Dialog open={isOpen} onOpenChange={(open) => !open && onClose()} >
       <DialogContent className="!w-[95vw] sm:!w-[90vw] md:!w-[85vw] !max-w-[1600px] max-h-[90vh] overflow-auto p-0">
@@ -51,7 +52,7 @@ export function DetailModal({ isOpen, onClose, config }: DetailModalProps) {
         <div className="p-4 sm:p-6 space-y-4 sm:space-y-6">
           {/* 기간선택기 영역 */}
           {config.dateFilter?.enabled && (
-            <DateFilterSection config={config.dateFilter} />
+            <DateFilterSection config={config.dateFilter} onFilterChange={onDateFilterChange} />
           )}
 
           {/* 신고기간 셀렉트 영역 */}
diff --git a/src/components/business/CEODashboard/modals/DetailModalSections.tsx b/src/components/business/CEODashboard/modals/DetailModalSections.tsx
index 0e8d773f..d4c3a227 100644
--- a/src/components/business/CEODashboard/modals/DetailModalSections.tsx
+++ b/src/components/business/CEODashboard/modals/DetailModalSections.tsx
@@ -1,7 +1,8 @@
 'use client';
 
-import { useState, useCallback, useMemo } from 'react';
-import { Search } from 'lucide-react';
+import { useState, useCallback, useMemo, useEffect, useRef } from 'react';
+import { Search as SearchIcon } from 'lucide-react';
+import { Button } from '@/components/ui/button';
 import {
   Select,
   SelectContent,
@@ -46,7 +47,7 @@ import type {
 // 필터 섹션
 // ============================================
 
-export const DateFilterSection = ({ config }: { config: DateFilterConfig }) => {
+export const DateFilterSection = ({ config, onFilterChange }: { config: DateFilterConfig; onFilterChange?: (params: { startDate: string; endDate: string; search: string }) => void }) => {
   const today = new Date();
   const [startDate, setStartDate] = useState(() => {
     const d = new Date(today.getFullYear(), today.getMonth(), 1);
@@ -57,6 +58,24 @@ export const DateFilterSection = ({ config }: { config: DateFilterConfig }) => {
     return `${d.getFullYear()}-${String(d.getMonth() + 1).padStart(2, '0')}-${String(d.getDate()).padStart(2, '0')}`;
   });
   const [searchText, setSearchText] = useState('');
+  const isInitialMount = useRef(true);
+
+  // 날짜 변경 시 자동 조회 (다른 페이지와 동일한 UX)
+  useEffect(() => {
+    if (isInitialMount.current) {
+      isInitialMount.current = false;
+      return;
+    }
+    onFilterChange?.({ startDate, endDate, search: searchText });
+  }, [startDate, endDate]);
+
+  const handleSearch = useCallback(() => {
+    onFilterChange?.({ startDate, endDate, search: searchText });
+  }, [startDate, endDate, searchText, onFilterChange]);
+
+  const handleSearchKeyDown = useCallback((e: React.KeyboardEvent) => {
+    if (e.key === 'Enter') handleSearch();
+  }, [handleSearch]);
 
   return (
     <div className="pb-4 border-b">
@@ -66,17 +85,20 @@ export const DateFilterSection = ({ config }: { config: DateFilterConfig }) => {
         onStartDateChange={setStartDate}
         onEndDateChange={setEndDate}
         extraActions={
-          config.showSearch !== false ? (
-            <div className="relative ml-auto">
-              <Search className="absolute left-2 top-1/2 -translate-y-1/2 h-3.5 w-3.5 text-gray-400" />
-              <Input
-                value={searchText}
-                onChange={(e) => setSearchText(e.target.value)}
-                placeholder="검색"
-                className="h-8 pl-7 pr-3 text-xs w-[140px]"
-              />
-            </div>
-          ) : undefined
+          <div className="flex items-center gap-2 ml-auto">
+            {config.showSearch !== false && (
+              <div className="relative">
+                <SearchIcon className="absolute left-2 top-1/2 -translate-y-1/2 h-3.5 w-3.5 text-gray-400" />
+                <Input
+                  value={searchText}
+                  onChange={(e) => setSearchText(e.target.value)}
+                  onKeyDown={handleSearchKeyDown}
+                  placeholder="검색"
+                  className="h-8 pl-7 pr-3 text-xs w-[140px]"
+                />
+              </div>
+            )}
+          </div>
         }
       />
     </div>
@@ -86,10 +108,15 @@ export const DateFilterSection = ({ config }: { config: DateFilterConfig }) => {
 export const PeriodSelectSection = ({ config }: { config: PeriodSelectConfig }) => {
   const [selected, setSelected] = useState(config.defaultValue || config.options[0]?.value || '');
 
+  const handleChange = useCallback((value: string) => {
+    setSelected(value);
+    config.onPeriodChange?.(value);
+  }, [config]);
+
   return (
     <div className="flex items-center gap-2 pb-4 border-b">
       <span className="text-sm text-gray-600 font-medium">신고기간</span>
-      <Select value={selected} onValueChange={setSelected}>
+      <Select value={selected} onValueChange={handleChange}>
         <SelectTrigger className="h-8 w-auto min-w-[200px] text-xs">
           <SelectValue />
         </SelectTrigger>
diff --git a/src/components/business/CEODashboard/modals/ScheduleDetailModal.tsx b/src/components/business/CEODashboard/modals/ScheduleDetailModal.tsx
index 976d385c..7131661f 100644
--- a/src/components/business/CEODashboard/modals/ScheduleDetailModal.tsx
+++ b/src/components/business/CEODashboard/modals/ScheduleDetailModal.tsx
@@ -6,7 +6,7 @@ import { Input } from '@/components/ui/input';
 import { Textarea } from '@/components/ui/textarea';
 import { Checkbox } from '@/components/ui/checkbox';
 import { TimePicker } from '@/components/ui/time-picker';
-import { DatePicker } from '@/components/ui/date-picker';
+import { DateRangePicker } from '@/components/ui/date-range-picker';
 import {
   Dialog,
   DialogContent,
@@ -21,6 +21,7 @@ import {
   SelectTrigger,
   SelectValue,
 } from '@/components/ui/select';
+import { Badge } from '@/components/ui/badge';
 import type { CalendarScheduleItem } from '../types';
 
 // 색상 옵션
@@ -59,6 +60,7 @@ interface ScheduleDetailModalProps {
   schedule: CalendarScheduleItem | null;
   onSave: (data: ScheduleFormData) => void;
   onDelete?: (id: string) => void;
+  isEditable?: boolean;
 }
 
 export function ScheduleDetailModal({
@@ -67,6 +69,7 @@ export function ScheduleDetailModal({
   schedule,
   onSave,
   onDelete,
+  isEditable = true,
 }: ScheduleDetailModalProps) {
   const isEditMode = schedule && schedule.id !== '';
 
@@ -128,7 +131,14 @@ export function ScheduleDetailModal({
     <Dialog open={isOpen} onOpenChange={(open) => !open && handleCancel()}>
       <DialogContent className="w-[95vw] max-w-[480px] sm:max-w-[480px] p-4 sm:p-6 max-h-[90vh] overflow-y-auto">
         <DialogHeader className="pb-2">
-          <DialogTitle className="text-lg font-bold">일정 상세</DialogTitle>
+          <DialogTitle className="text-lg font-bold flex items-center gap-2">
+            일정 상세
+            {!isEditable && (
+              <Badge variant="secondary" className="text-xs bg-gray-100 text-gray-600">
+                읽기전용
+              </Badge>
+            )}
+          </DialogTitle>
         </DialogHeader>
 
         <div className="space-y-4 py-2">
@@ -139,6 +149,7 @@ export function ScheduleDetailModal({
               value={formData.title}
               onChange={(e) => handleFieldChange('title', e.target.value)}
               placeholder="제목"
+              disabled={!isEditable}
             />
           </div>
 
@@ -148,6 +159,7 @@ export function ScheduleDetailModal({
             <Select
               value={formData.department}
               onValueChange={(value) => handleFieldChange('department', value)}
+              disabled={!isEditable}
             >
               <SelectTrigger>
                 <SelectValue placeholder="부서명" />
@@ -165,23 +177,15 @@ export function ScheduleDetailModal({
           {/* 기간 */}
           <div className="space-y-1.5">
             <label className="text-sm font-medium text-gray-700">기간</label>
-            <div className="flex flex-col gap-2">
-              <DatePicker
-                value={formData.startDate}
-                onChange={(value) => handleFieldChange('startDate', value)}
-                size="sm"
-                className="w-full"
-              />
-              <div className="flex items-center gap-2">
-                <span className="text-gray-400 text-xs">~</span>
-                <DatePicker
-                  value={formData.endDate}
-                  onChange={(value) => handleFieldChange('endDate', value)}
-                  size="sm"
-                  className="w-full"
-                />
-              </div>
-            </div>
+            <DateRangePicker
+              startDate={formData.startDate}
+              endDate={formData.endDate}
+              onStartDateChange={(date) => handleFieldChange('startDate', date)}
+              onEndDateChange={(date) => handleFieldChange('endDate', date)}
+              size="sm"
+              className="w-full"
+              disabled={!isEditable}
+            />
           </div>
 
           {/* 시간 */}
@@ -196,6 +200,7 @@ export function ScheduleDetailModal({
                   onCheckedChange={(checked) =>
                     handleFieldChange('isAllDay', checked === true)
                   }
+                  disabled={!isEditable}
                 />
                 <label htmlFor="isAllDay" className="text-sm text-gray-600 cursor-pointer">
                   종일
@@ -236,9 +241,10 @@ export function ScheduleDetailModal({
                     formData.color === color.value
                       ? 'ring-2 ring-offset-2 ring-gray-400'
                       : 'hover:scale-110'
-                  }`}
-                  onClick={() => handleFieldChange('color', color.value)}
+                  } ${!isEditable ? 'opacity-50 cursor-not-allowed' : ''}`}
+                  onClick={() => isEditable && handleFieldChange('color', color.value)}
                   title={color.label}
+                  disabled={!isEditable}
                 />
               ))}
             </div>
@@ -252,26 +258,35 @@ export function ScheduleDetailModal({
               onChange={(e) => handleFieldChange('content', e.target.value)}
               placeholder="내용"
               className="min-h-[100px] resize-none"
+              disabled={!isEditable}
             />
           </div>
         </div>
 
         <DialogFooter className="flex flex-row gap-2 pt-2">
-          {isEditMode && onDelete && (
-            <Button
-              variant="outline"
-              onClick={handleDelete}
-              className="bg-gray-800 text-white hover:bg-gray-900"
-            >
-              삭제
+          {isEditable ? (
+            <>
+              {isEditMode && onDelete && (
+                <Button
+                  variant="outline"
+                  onClick={handleDelete}
+                  className="bg-gray-800 text-white hover:bg-gray-900"
+                >
+                  삭제
+                </Button>
+              )}
+              <Button
+                onClick={handleSave}
+                className="bg-gray-800 text-white hover:bg-gray-900"
+              >
+                {isEditMode ? '수정' : '등록'}
+              </Button>
+            </>
+          ) : (
+            <Button variant="outline" onClick={handleCancel}>
+              닫기
             </Button>
           )}
-          <Button
-            onClick={handleSave}
-            className="bg-gray-800 text-white hover:bg-gray-900"
-          >
-            {isEditMode ? '수정' : '등록'}
-          </Button>
         </DialogFooter>
       </DialogContent>
     </Dialog>
diff --git a/src/components/business/CEODashboard/sections/CalendarSection.tsx b/src/components/business/CEODashboard/sections/CalendarSection.tsx
index d15d3e8a..662914e3 100644
--- a/src/components/business/CEODashboard/sections/CalendarSection.tsx
+++ b/src/components/business/CEODashboard/sections/CalendarSection.tsx
@@ -44,6 +44,22 @@ const SCHEDULE_TYPE_COLORS: Record<string, string> = {
   tax: 'orange',
 };
 
+// 일정 타입별 라벨
+const SCHEDULE_TYPE_LABELS: Record<string, string> = {
+  order: '생산',
+  construction: '시공',
+  schedule: '일정',
+  other: '기타',
+};
+
+// 일정 타입별 뱃지 색상
+const SCHEDULE_TYPE_BADGE_COLORS: Record<string, string> = {
+  order: 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300',
+  construction: 'bg-purple-100 text-purple-700 dark:bg-purple-900/40 dark:text-purple-300',
+  schedule: 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+  other: 'bg-gray-100 text-gray-700 dark:bg-gray-800 dark:text-gray-300',
+};
+
 // 이슈 뱃지별 색상
 const ISSUE_BADGE_COLORS: Record<TodayIssueListBadgeType, string> = {
   '수주등록': 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
@@ -453,6 +469,11 @@ export function CalendarSection({
                         return (
                           <div key={ev.id} className="flex items-center gap-1.5 text-xs text-muted-foreground">
                             <span className={`w-2 h-2 rounded-full shrink-0 ${dotColor}`} />
+                            {isSelected && evType !== 'holiday' && evType !== 'tax' && evType !== 'issue' && (
+                              <span className={`text-[10px] shrink-0 px-1 rounded ${SCHEDULE_TYPE_BADGE_COLORS[evType] || ''}`}>
+                                {SCHEDULE_TYPE_LABELS[evType] || ''}
+                              </span>
+                            )}
                             <span className={isSelected ? '' : 'truncate'}>{cleanTitle}</span>
                           </div>
                         );
@@ -469,8 +490,8 @@ export function CalendarSection({
           </div>
         </div>
 
-        {/* 데스크탑: 기존 캘린더 + 상세 */}
-        <div className="hidden lg:grid lg:grid-cols-2 gap-6">
+        {/* 데스크탑: 캘린더 + 상세 (태블릿: 세로배치, 와이드: 가로배치) */}
+        <div className="hidden lg:grid lg:grid-cols-1 xl:grid-cols-2 gap-6">
           {/* 캘린더 영역 */}
           <div>
             <ScheduleCalendar
@@ -554,7 +575,12 @@ export function CalendarSection({
                     className="p-3 border border-border rounded-lg hover:bg-muted/50 transition-colors cursor-pointer"
                     onClick={() => onScheduleClick?.(schedule)}
                   >
-                    <div className="font-medium text-base text-foreground mb-1">{schedule.title}</div>
+                    <div className="flex items-start gap-2 mb-1">
+                      <Badge variant="secondary" className={`shrink-0 text-xs ${SCHEDULE_TYPE_BADGE_COLORS[schedule.type]}`}>
+                        {SCHEDULE_TYPE_LABELS[schedule.type] || '일정'}
+                      </Badge>
+                      <span className="font-medium text-base text-foreground flex-1">{schedule.title}</span>
+                    </div>
                     <div className="text-sm text-muted-foreground">{formatScheduleDetail(schedule)}</div>
                   </div>
                 ))}
diff --git a/src/components/business/CEODashboard/sections/CardManagementSection.tsx b/src/components/business/CEODashboard/sections/CardManagementSection.tsx
index 487ccd66..83524f90 100644
--- a/src/components/business/CEODashboard/sections/CardManagementSection.tsx
+++ b/src/components/business/CEODashboard/sections/CardManagementSection.tsx
@@ -1,7 +1,9 @@
 'use client';
 
+import { useMemo } from 'react';
 import { useRouter } from 'next/navigation';
-import { CreditCard, Wallet, Receipt, AlertTriangle, Gift } from 'lucide-react';
+import { CreditCard, Wallet, Receipt, AlertTriangle, Gift, CheckCircle2, ShieldAlert } from 'lucide-react';
+import { formatKoreanAmount } from '@/lib/utils/amount';
 import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { CardManagementData } from '../types';
 
@@ -14,9 +16,33 @@ interface CardManagementSectionProps {
   onCardClick?: (cardId: string) => void;
 }
 
+/** subLabel에서 "미정리 N건", "미증빙 N건" 등의 건수를 파싱 */
+function parseIssueCount(subLabel?: string): number {
+  if (!subLabel) return 0;
+  const match = subLabel.match(/(\d+)\s*건/);
+  return match ? parseInt(match[1], 10) : 0;
+}
+
 export function CardManagementSection({ data, onCardClick }: CardManagementSectionProps) {
   const router = useRouter();
 
+  // 카드별 미정리/미증빙 건수 집계
+  const issueStats = useMemo(() => {
+    let totalCount = 0;
+    let totalAmount = 0;
+    const issueCards: string[] = [];
+
+    for (const card of data.cards) {
+      const count = parseIssueCount(card.subLabel);
+      if (count > 0 || card.isHighlighted) {
+        totalCount += count;
+        totalAmount += card.subAmount ?? 0;
+        issueCards.push(card.label);
+      }
+    }
+    return { totalCount, totalAmount, issueCards, hasIssues: totalCount > 0 };
+  }, [data.cards]);
+
   const handleClick = (cardId: string) => {
     if (onCardClick) {
       onCardClick(cardId);
@@ -31,9 +57,46 @@ export function CardManagementSection({ data, onCardClick }: CardManagementSecti
       title="가지급금 현황"
       subtitle="가지급금 관리 현황"
     >
-      {data.warningBanner && (
-        <div className="bg-red-500 text-white text-sm font-medium px-4 py-2 rounded-lg mb-4 flex items-center gap-2">
-          <AlertTriangle className="h-4 w-4" />
+      {/* 상태 배너: 미정리 있으면 빨간 펄스, 정상이면 초록 */}
+      {issueStats.hasIssues ? (
+        <div className="relative overflow-hidden rounded-lg mb-4">
+          {/* 펄스 배경 */}
+          <div className="absolute inset-0 bg-red-500 animate-pulse opacity-20 rounded-lg" />
+          <div className="relative bg-red-50 dark:bg-red-900/40 border border-red-300 dark:border-red-700 px-4 py-3 rounded-lg flex items-center justify-between gap-3">
+            <div className="flex items-center gap-2.5">
+              <div className="w-8 h-8 rounded-full bg-red-500 flex items-center justify-center shrink-0">
+                <ShieldAlert className="h-4 w-4 text-white" />
+              </div>
+              <div>
+                <p className="text-sm font-bold text-red-700 dark:text-red-300">
+                  미정리 {issueStats.totalCount}건
+                </p>
+                <p className="text-xs text-red-600/80 dark:text-red-400/80">
+                  {issueStats.issueCards.join(' · ')}
+                </p>
+              </div>
+            </div>
+            {issueStats.totalAmount > 0 && (
+              <div className="text-right shrink-0">
+                <p className="text-lg font-bold text-red-700 dark:text-red-300">
+                  {formatKoreanAmount(issueStats.totalAmount)}
+                </p>
+                <p className="text-[11px] text-red-500/70 dark:text-red-400/60">미정리 총액</p>
+              </div>
+            )}
+          </div>
+        </div>
+      ) : (
+        <div className="bg-green-50 dark:bg-green-900/30 border border-green-200 dark:border-green-800 px-4 py-2.5 rounded-lg mb-4 flex items-center gap-2.5">
+          <CheckCircle2 className="h-4 w-4 text-green-500" />
+          <span className="text-sm font-medium text-green-700 dark:text-green-300">미정리 건 없음 — 가지급금 정상 관리 중</span>
+        </div>
+      )}
+
+      {/* 기존 warningBanner 호환 (issueStats과 별도 메시지가 있는 경우) */}
+      {data.warningBanner && issueStats.hasIssues && (
+        <div className="bg-amber-50 dark:bg-amber-900/30 border border-amber-200 dark:border-amber-800 text-amber-700 dark:text-amber-300 text-xs font-medium px-3 py-2 rounded-lg mb-4 flex items-center gap-2">
+          <AlertTriangle className="h-3.5 w-3.5" />
           {data.warningBanner}
         </div>
       )}
diff --git a/src/components/business/CEODashboard/sections/DailyAttendanceSection.tsx b/src/components/business/CEODashboard/sections/DailyAttendanceSection.tsx
index e4a1171b..60c93f65 100644
--- a/src/components/business/CEODashboard/sections/DailyAttendanceSection.tsx
+++ b/src/components/business/CEODashboard/sections/DailyAttendanceSection.tsx
@@ -53,7 +53,7 @@ export function DailyAttendanceSection({ data }: DailyAttendanceSectionProps) {
         <Button
           variant="ghost"
           size="sm"
-          onClick={(e) => { e.stopPropagation(); router.push('/ko/hr/attendance'); }}
+          onClick={(e) => { e.stopPropagation(); router.push('/hr/attendance-management'); }}
           className="text-white hover:bg-white/10 gap-1 text-xs"
         >
           근태관리
diff --git a/src/components/business/CEODashboard/sections/DailyProductionSection.tsx b/src/components/business/CEODashboard/sections/DailyProductionSection.tsx
index d4c75af8..cbe92acc 100644
--- a/src/components/business/CEODashboard/sections/DailyProductionSection.tsx
+++ b/src/components/business/CEODashboard/sections/DailyProductionSection.tsx
@@ -83,6 +83,12 @@ export function DailyProductionSection({ data, showShipment = true }: DailyProdu
       }
     >
         {/* 공정 탭 */}
+        {data.processes.length === 0 ? (
+          <div className="flex flex-col items-center justify-center py-12 text-muted-foreground">
+            <Factory className="h-10 w-10 mb-3 opacity-30" />
+            <p className="text-sm">오늘 등록된 작업 지시가 없습니다.</p>
+          </div>
+        ) : (
         <Tabs value={activeTab} onValueChange={setActiveTab}>
           <TabsList className="mb-4">
             {data.processes.map((process) => (
@@ -240,6 +246,7 @@ export function DailyProductionSection({ data, showShipment = true }: DailyProdu
             </TabsContent>
           ))}
         </Tabs>
+        )}
 
     </CollapsibleDashboardCard>
 
diff --git a/src/components/business/CEODashboard/sections/EnhancedSections.tsx b/src/components/business/CEODashboard/sections/EnhancedSections.tsx
index b6d06f4b..88c4bd62 100644
--- a/src/components/business/CEODashboard/sections/EnhancedSections.tsx
+++ b/src/components/business/CEODashboard/sections/EnhancedSections.tsx
@@ -45,6 +45,7 @@ const formatUSD = (amount: number): string => {
 interface EnhancedDailyReportSectionProps {
   data: DailyReportData;
   onClick?: () => void;
+  onExpenseDetailClick?: () => void;
 }
 
 const CARD_STYLES = [
@@ -54,10 +55,18 @@ const CARD_STYLES = [
   { bgClass: 'bg-orange-50 dark:bg-orange-900/30', borderClass: 'border-orange-200 dark:border-orange-800', iconBg: '#f97316', labelClass: 'text-orange-700 dark:text-orange-300', Icon: Clock },
 ];
 
-export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyReportSectionProps) {
+export function EnhancedDailyReportSection({ data, onClick, onExpenseDetailClick }: EnhancedDailyReportSectionProps) {
   const router = useRouter();
 
   const handleCardClick = (card: DailyReportData['cards'][number]) => {
+    // dr3 (미지급금 잔액): 클릭 동작 없음
+    if (card.id === 'dr3') return;
+    // dr4 (당월 예상 지출 합계): 상세 팝업 표시
+    if (card.id === 'dr4') {
+      onExpenseDetailClick?.();
+      return;
+    }
+    // dr1, dr2: path로 페이지 이동
     if (card.path) {
       router.push(card.path);
     } else if (onClick) {
@@ -86,7 +95,7 @@ export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyRepor
             return (
               <div
                 key={card.id}
-                className={`rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border min-h-[110px] flex flex-col ${style.bgClass} ${style.borderClass}`}
+                className={`rounded-xl p-4 transition-all border min-h-[110px] flex flex-col ${style.bgClass} ${style.borderClass} ${card.id === 'dr3' ? 'cursor-default' : 'cursor-pointer hover:shadow-lg'}`}
                 onClick={() => handleCardClick(card)}
               >
                 <div className="flex items-center gap-2 mb-3">
@@ -97,25 +106,21 @@ export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyRepor
                     {card.label}
                   </span>
                 </div>
-                <div className="flex items-end gap-2">
-                  <span className="text-2xl font-bold text-foreground">
-                    {card.displayValue
-                      ? card.displayValue
-                      : card.currency === 'USD'
-                        ? formatUSD(card.amount)
-                        : formatKoreanAmount(card.amount)}
-                  </span>
-                  {card.changeRate && (
-                    <span
-                      className={`flex items-center text-xs font-medium mb-1 ${card.changeDirection === 'up' ? 'text-red-500 dark:text-red-400' : 'text-blue-500 dark:text-blue-400'}`}
-                    >
-                      {card.changeDirection === 'up'
-                        ? <ArrowUpRight className="h-3 w-3" />
-                        : <ArrowDownRight className="h-3 w-3" />}
-                      {card.changeRate}
-                    </span>
-                  )}
+                <div className="text-2xl font-bold text-foreground">
+                  {card.displayValue
+                    ? card.displayValue
+                    : card.currency === 'USD'
+                      ? formatUSD(card.amount)
+                      : formatKoreanAmount(card.amount)}
                 </div>
+                {/* 기획서 D1.7 기준: 자금현황 카드에 전일 대비 미표시 — 추후 필요 시 복원
+                {card.changeRate && (
+                  <div className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300">
+                    <TrendingUp className="h-3 w-3" />
+                    전일 대비 {card.changeRate}
+                  </div>
+                )}
+                */}
               </div>
             );
           })}
@@ -191,6 +196,7 @@ export function EnhancedStatusBoardSection({ items, itemSettings }: EnhancedStat
   const router = useRouter();
 
   const handleItemClick = (path: string) => {
+    if (!path) return;
     router.push(path);
   };
 
@@ -225,7 +231,7 @@ export function EnhancedStatusBoardSection({ items, itemSettings }: EnhancedStat
             return (
               <div
                 key={item.id}
-                className={`relative p-4 rounded-xl border cursor-pointer transition-all hover:scale-[1.02] hover:shadow-md min-h-[130px] flex flex-col ${isHighlighted ? 'bg-red-500 border-red-500 dark:bg-red-600 dark:border-red-600' : `${style.bgClass} ${style.borderClass}`}`}
+                className={`relative p-4 rounded-xl border transition-all min-h-[130px] flex flex-col ${item.path ? 'cursor-pointer hover:scale-[1.02] hover:shadow-md' : 'cursor-default'} ${isHighlighted ? 'bg-red-500 border-red-500 dark:bg-red-600 dark:border-red-600' : `${style.bgClass} ${style.borderClass}`}`}
                 onClick={() => handleItemClick(item.path)}
               >
                 {/* 아이콘 + 라벨 */}
@@ -290,19 +296,15 @@ const EXPENSE_CARD_CONFIGS: Array<{
 ];
 
 export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMonthlyExpenseSectionProps) {
-  // 총 예상 지출 계산 (API에서 문자열로 올 수 있으므로 Number로 변환)
-  const totalAmount = data.cards.reduce((sum, card) => sum + (Number(card?.amount) || 0), 0);
+  // 총 예상 지출: cards[3]이 API total_amount (advance 등 미표시 항목 포함)
+  const totalAmount = Number(data.cards[3]?.amount) || 0;
 
   return (
     <CollapsibleDashboardCard
       icon={<Receipt className="h-5 w-5 text-white" />}
       title="당월 예상 지출 내역"
       subtitle="이달 예상 지출 정보"
-      rightElement={
-        <Badge className="bg-orange-500 text-white border-none hover:opacity-90">
-          전월 대비 +15%
-        </Badge>
-      }
+      rightElement={undefined}
     >
         {/* 카드 그리드 */}
         <div className="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
@@ -354,7 +356,7 @@ export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMon
             </div>
             <div className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit bg-white/20 text-white">
               <TrendingUp className="h-3 w-3" />
-              전월 대비 +10.5%
+              {data.cards[3]?.previousLabel || '전월 대비 0.0%'}
             </div>
           </div>
         </div>
diff --git a/src/components/business/CEODashboard/sections/EntertainmentSection.tsx b/src/components/business/CEODashboard/sections/EntertainmentSection.tsx
index f7e29fba..0e2f57ee 100644
--- a/src/components/business/CEODashboard/sections/EntertainmentSection.tsx
+++ b/src/components/business/CEODashboard/sections/EntertainmentSection.tsx
@@ -1,12 +1,12 @@
 'use client';
 
-import { Wine, Utensils, Users, CreditCard } from 'lucide-react';
+import { Moon, ShieldAlert, Banknote, FileWarning, Wine } from 'lucide-react';
 import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { EntertainmentData } from '../types';
 
-// 카드별 아이콘 매핑
-const CARD_ICONS = [Wine, Utensils, Users, CreditCard];
-const CARD_THEMES: SectionColorTheme[] = ['pink', 'purple', 'indigo', 'red'];
+// 카드별 아이콘 매핑 (주말/심야, 기피업종, 고액결제, 증빙미비)
+const CARD_ICONS = [Moon, ShieldAlert, Banknote, FileWarning];
+const CARD_THEMES: SectionColorTheme[] = ['purple', 'red', 'orange', 'pink'];
 
 interface EntertainmentSectionProps {
   data: EntertainmentData;
diff --git a/src/components/business/CEODashboard/sections/ReceivableSection.tsx b/src/components/business/CEODashboard/sections/ReceivableSection.tsx
index 0bc73907..be7c6943 100644
--- a/src/components/business/CEODashboard/sections/ReceivableSection.tsx
+++ b/src/components/business/CEODashboard/sections/ReceivableSection.tsx
@@ -1,13 +1,13 @@
 'use client';
 
 import { useRouter } from 'next/navigation';
-import { Banknote, Clock, AlertTriangle, CircleDollarSign, ChevronRight } from 'lucide-react';
+import { Banknote, CircleDollarSign, Building2, TrendingUp, ChevronRight } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { ReceivableData } from '../types';
 
-// 카드별 아이콘 매핑 (미수금 합계, 30일 이내, 30~90일, 90일 초과)
-const CARD_ICONS = [CircleDollarSign, Banknote, Clock, AlertTriangle];
+// 카드별 아이콘 매핑 (누적미수금, 당월미수금, 거래처, Top3)
+const CARD_ICONS = [CircleDollarSign, Banknote, Building2, TrendingUp];
 const CARD_THEMES: SectionColorTheme[] = ['amber', 'green', 'orange', 'red'];
 
 interface ReceivableSectionProps {
diff --git a/src/components/business/CEODashboard/sections/StatusBoardSection.tsx b/src/components/business/CEODashboard/sections/StatusBoardSection.tsx
index 210bc6e4..b26b9b3b 100644
--- a/src/components/business/CEODashboard/sections/StatusBoardSection.tsx
+++ b/src/components/business/CEODashboard/sections/StatusBoardSection.tsx
@@ -15,7 +15,7 @@ const LABEL_TO_SETTING_KEY: Record<string, keyof TodayIssueSettings> = {
   '연차': 'annualLeave',
   '차량': 'vehicle',
   '장비': 'equipment',
-  '발주': 'purchase',
+  // '발주': 'purchase',  // [2026-03-03] 비활성화 — transformer에서 필터링됨 (N4 참조)
   '결재 요청': 'approvalRequest',
 };
 
@@ -28,6 +28,7 @@ export function StatusBoardSection({ items, itemSettings }: StatusBoardSectionPr
   const router = useRouter();
 
   const handleItemClick = (path: string) => {
+    if (!path) return;
     router.push(path);
   };
 
diff --git a/src/components/business/CEODashboard/sections/WelfareSection.tsx b/src/components/business/CEODashboard/sections/WelfareSection.tsx
index d9e3f733..b94283c3 100644
--- a/src/components/business/CEODashboard/sections/WelfareSection.tsx
+++ b/src/components/business/CEODashboard/sections/WelfareSection.tsx
@@ -1,12 +1,12 @@
 'use client';
 
-import { Heart, Gift, Coffee, Smile } from 'lucide-react';
+import { Receipt, Moon, UserX, BarChart3, Heart } from 'lucide-react';
 import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { WelfareData } from '../types';
 
-// 카드별 아이콘 매핑
-const CARD_ICONS = [Heart, Gift, Coffee, Smile];
-const CARD_THEMES: SectionColorTheme[] = ['emerald', 'green', 'cyan', 'blue'];
+// 카드별 아이콘 매핑 (비과세한도초과, 사적사용의심, 특정인편중, 항목별한도초과)
+const CARD_ICONS = [Receipt, Moon, UserX, BarChart3];
+const CARD_THEMES: SectionColorTheme[] = ['red', 'purple', 'orange', 'cyan'];
 
 interface WelfareSectionProps {
   data: WelfareData;
diff --git a/src/components/business/CEODashboard/types.ts b/src/components/business/CEODashboard/types.ts
index f0214142..6405def2 100644
--- a/src/components/business/CEODashboard/types.ts
+++ b/src/components/business/CEODashboard/types.ts
@@ -326,19 +326,19 @@ export interface DailyAttendanceData {
 }
 
 // CEO Dashboard 전체 데이터
+// 모든 필드 optional: mock 제거 후 API 미구현 섹션은 undefined
 export interface CEODashboardData {
   todayIssue: TodayIssueItem[]; // 현황판용 (구 오늘의 이슈)
   todayIssueList: TodayIssueListItem[]; // 새 오늘의 이슈 (리스트 형태)
-  dailyReport: DailyReportData;
-  monthlyExpense: MonthlyExpenseData;
-  cardManagement: CardManagementData;
-  entertainment: EntertainmentData;
-  welfare: WelfareData;
-  receivable: ReceivableData;
-  debtCollection: DebtCollectionData;
-  vat: VatData;
-  calendarSchedules: CalendarScheduleItem[];
-  // 신규 섹션 (API 미구현 - mock 데이터)
+  dailyReport?: DailyReportData;
+  monthlyExpense?: MonthlyExpenseData;
+  cardManagement?: CardManagementData;
+  entertainment?: EntertainmentData;
+  welfare?: WelfareData;
+  receivable?: ReceivableData;
+  debtCollection?: DebtCollectionData;
+  vat?: VatData;
+  calendarSchedules?: CalendarScheduleItem[];
   salesStatus?: SalesStatusData;
   purchaseStatus?: PurchaseStatusData;
   dailyProduction?: DailyProductionData;
@@ -693,6 +693,7 @@ export interface PeriodSelectConfig {
   enabled: boolean;
   options: { value: string; label: string }[];
   defaultValue?: string;
+  onPeriodChange?: (value: string) => void;
 }
 
 // 상세 모달 전체 설정 타입
diff --git a/src/components/business/CEODashboard/useSectionSummary.ts b/src/components/business/CEODashboard/useSectionSummary.ts
new file mode 100644
index 00000000..bfe8f1a2
--- /dev/null
+++ b/src/components/business/CEODashboard/useSectionSummary.ts
@@ -0,0 +1,293 @@
+'use client';
+
+import { useMemo, useEffect, useState, useRef, useCallback } from 'react';
+import type { CEODashboardData, DashboardSettings, SectionKey } from './types';
+import { SECTION_LABELS } from './types';
+
+export type SummaryStatus = 'normal' | 'warning' | 'danger';
+
+export interface SectionSummary {
+  key: SectionKey;
+  label: string;
+  value: string;
+  status: SummaryStatus;
+}
+
+/** 숫자를 간략하게 포맷 (억/만) — 칩 표시용 (간결 + 반올림) */
+function formatCompact(n: number): string {
+  if (n === 0) return '0원';
+  const abs = Math.abs(n);
+  const sign = n < 0 ? '-' : '';
+  if (abs >= 100_000_000) {
+    const v = Math.round(abs / 100_000_000 * 10) / 10;
+    return `${sign}${v % 1 === 0 ? v.toFixed(0) : v.toFixed(1)}억`;
+  }
+  if (abs >= 10_000) {
+    const v = Math.round(abs / 10_000);
+    return `${sign}${v.toLocaleString()}만`;
+  }
+  if (abs > 0) return `${sign}${abs.toLocaleString()}원`;
+  return '0원';
+}
+
+/** 카드 배열에서 합계 카드(마지막) 금액 추출 — "합계" 라벨이 있으면 그것, 없으면 첫 번째 */
+function getTotalCardAmount(cards?: { label: string; amount: number }[]): number {
+  if (!cards?.length) return 0;
+  const totalCard = cards.find((c) => c.label.includes('합계'));
+  return totalCard ? totalCard.amount : cards[0].amount;
+}
+
+/** 체크포인트 배열에서 가장 심각한 상태 추출 */
+function checkPointStatus(
+  checkPoints?: { type: string }[],
+): SummaryStatus {
+  if (!checkPoints?.length) return 'normal';
+  if (checkPoints.some((c) => c.type === 'error')) return 'danger';
+  if (checkPoints.some((c) => c.type === 'warning')) return 'warning';
+  return 'normal';
+}
+
+/** 섹션 활성화 여부 확인 */
+function isSectionEnabled(key: SectionKey, settings: DashboardSettings): boolean {
+  switch (key) {
+    case 'todayIssueList': return !!settings.todayIssueList;
+    case 'dailyReport': return !!settings.dailyReport;
+    case 'statusBoard': return !!(settings.statusBoard?.enabled ?? settings.todayIssue.enabled);
+    case 'monthlyExpense': return !!settings.monthlyExpense;
+    case 'cardManagement': return !!settings.cardManagement;
+    case 'entertainment': return !!settings.entertainment.enabled;
+    case 'welfare': return !!settings.welfare.enabled;
+    case 'receivable': return !!settings.receivable;
+    case 'debtCollection': return !!settings.debtCollection;
+    case 'vat': return !!settings.vat;
+    case 'calendar': return !!settings.calendar;
+    case 'salesStatus': return !!(settings.salesStatus ?? true);
+    case 'purchaseStatus': return !!(settings.purchaseStatus ?? true);
+    case 'production': return !!(settings.production ?? true);
+    case 'shipment': return !!(settings.shipment ?? true);
+    case 'unshipped': return !!(settings.unshipped ?? true);
+    case 'construction': return !!(settings.construction ?? true);
+    case 'attendance': return !!(settings.attendance ?? true);
+    default: return false;
+  }
+}
+
+/** 섹션별 요약값 + 상태 추출 */
+function extractSummary(
+  key: SectionKey,
+  data: CEODashboardData,
+): { value: string; status: SummaryStatus } {
+  switch (key) {
+    case 'todayIssueList': {
+      const count = data.todayIssueList?.length ?? 0;
+      return { value: `${count}건`, status: count > 0 ? 'warning' : 'normal' };
+    }
+    case 'dailyReport': {
+      const firstCard = data.dailyReport?.cards?.[0];
+      return {
+        value: firstCard ? formatCompact(firstCard.amount) : '-',
+        status: 'normal',
+      };
+    }
+    case 'statusBoard': {
+      const count = data.todayIssue?.length ?? 0;
+      const hasHighlight = data.todayIssue?.some((i) => i.isHighlighted);
+      return {
+        value: `${count}항목`,
+        status: hasHighlight ? 'danger' : 'normal',
+      };
+    }
+    case 'monthlyExpense': {
+      const total = getTotalCardAmount(data.monthlyExpense?.cards);
+      return {
+        value: formatCompact(total),
+        status: checkPointStatus(data.monthlyExpense?.checkPoints),
+      };
+    }
+    case 'cardManagement': {
+      const total = getTotalCardAmount(data.cardManagement?.cards);
+      const hasHighlight = data.cardManagement?.cards?.some((c) => c.isHighlighted);
+      const hasWarning = !!data.cardManagement?.warningBanner;
+      return {
+        value: formatCompact(total),
+        status: hasHighlight ? 'danger' : hasWarning ? 'warning' : 'normal',
+      };
+    }
+    case 'entertainment': {
+      const total = data.entertainment?.cards?.reduce((s, c) => s + c.amount, 0) ?? 0;
+      return {
+        value: formatCompact(total),
+        status: checkPointStatus(data.entertainment?.checkPoints),
+      };
+    }
+    case 'welfare': {
+      const total = data.welfare?.cards?.reduce((s, c) => s + c.amount, 0) ?? 0;
+      return {
+        value: formatCompact(total),
+        status: checkPointStatus(data.welfare?.checkPoints),
+      };
+    }
+    case 'receivable': {
+      // 누적 미수금 = 첫 번째 카드
+      const first = data.receivable?.cards?.[0];
+      return {
+        value: first ? formatCompact(first.amount) : '-',
+        status: checkPointStatus(data.receivable?.checkPoints),
+      };
+    }
+    case 'debtCollection': {
+      const first = data.debtCollection?.cards?.[0];
+      return {
+        value: first ? formatCompact(first.amount) : '-',
+        status: checkPointStatus(data.debtCollection?.checkPoints),
+      };
+    }
+    case 'vat': {
+      const first = data.vat?.cards?.[0];
+      return {
+        value: first ? formatCompact(first.amount) : '-',
+        status: 'normal',
+      };
+    }
+    case 'calendar': {
+      const count = data.calendarSchedules?.length ?? 0;
+      return { value: `${count}일정`, status: 'normal' };
+    }
+    case 'salesStatus': {
+      return {
+        value: formatCompact(data.salesStatus?.cumulativeSales ?? 0),
+        status: 'normal',
+      };
+    }
+    case 'purchaseStatus': {
+      return {
+        value: formatCompact(data.purchaseStatus?.cumulativePurchase ?? 0),
+        status: 'normal',
+      };
+    }
+    case 'production': {
+      const count = data.dailyProduction?.processes?.length ?? 0;
+      return { value: `${count}공정`, status: 'normal' };
+    }
+    case 'shipment': {
+      const count = data.dailyProduction?.shipment?.actualCount ?? 0;
+      return { value: `${count}건`, status: 'normal' };
+    }
+    case 'unshipped': {
+      const count = data.unshipped?.items?.length ?? 0;
+      return {
+        value: `${count}건`,
+        status: count > 0 ? 'danger' : 'normal',
+      };
+    }
+    case 'construction': {
+      return {
+        value: `${data.constructionData?.thisMonth ?? 0}건`,
+        status: 'normal',
+      };
+    }
+    case 'attendance': {
+      return {
+        value: `${data.dailyAttendance?.present ?? 0}명`,
+        status: 'normal',
+      };
+    }
+    default:
+      return { value: '-', status: 'normal' };
+  }
+}
+
+interface UseSectionSummaryParams {
+  data: CEODashboardData;
+  sectionOrder: SectionKey[];
+  dashboardSettings: DashboardSettings;
+}
+
+interface UseSectionSummaryReturn {
+  summaries: SectionSummary[];
+  activeSectionKey: SectionKey | null;
+  sectionRefs: React.MutableRefObject<Map<SectionKey, HTMLElement>>;
+  scrollToSection: (key: SectionKey) => void;
+}
+
+export function useSectionSummary({
+  data,
+  sectionOrder,
+  dashboardSettings,
+}: UseSectionSummaryParams): UseSectionSummaryReturn {
+  const sectionRefs = useRef<Map<SectionKey, HTMLElement>>(new Map());
+  const [activeSectionKey, setActiveSectionKey] = useState<SectionKey | null>(null);
+  // 칩 클릭으로 선택된 키 — 해당 섹션이 화면에 보이는 한 유지
+  const pinnedKey = useRef<SectionKey | null>(null);
+
+  // 활성화된 섹션만 필터
+  const enabledSections = useMemo(
+    () => sectionOrder.filter((key) => isSectionEnabled(key, dashboardSettings)),
+    [sectionOrder, dashboardSettings],
+  );
+
+  // 요약 데이터 계산
+  const summaries = useMemo<SectionSummary[]>(
+    () =>
+      enabledSections.map((key) => {
+        const { value, status } = extractSummary(key, data);
+        return { key, label: SECTION_LABELS[key], value, status };
+      }),
+    [enabledSections, data],
+  );
+
+  // 스크롤 기반 현재 섹션 감지
+  useEffect(() => {
+    const handleScroll = () => {
+      // pin이 걸려 있으면 스크롤 감지 무시 (칩 클릭 후 programmatic scroll 중)
+      if (pinnedKey.current) return;
+
+      const headerBottom = 156; // 헤더(~100px) + 요약바(~56px)
+      let bestKey: SectionKey | null = null;
+      let bestDistance = Infinity;
+
+      for (const [key, el] of sectionRefs.current.entries()) {
+        const rect = el.getBoundingClientRect();
+        const distance = Math.abs(rect.top - headerBottom);
+        if (rect.top < window.innerHeight * 0.6 && rect.bottom > headerBottom) {
+          if (distance < bestDistance) {
+            bestDistance = distance;
+            bestKey = key;
+          }
+        }
+      }
+      if (bestKey) {
+        setActiveSectionKey(bestKey);
+      }
+    };
+
+    // 사용자가 직접 스크롤(마우스 휠/터치)하면 pin 해제
+    const handleUserScroll = () => { pinnedKey.current = null; };
+
+    window.addEventListener('scroll', handleScroll, { passive: true });
+    window.addEventListener('wheel', handleUserScroll, { passive: true });
+    window.addEventListener('touchstart', handleUserScroll, { passive: true });
+    handleScroll(); // 초기 호출
+    return () => {
+      window.removeEventListener('scroll', handleScroll);
+      window.removeEventListener('wheel', handleUserScroll);
+      window.removeEventListener('touchstart', handleUserScroll);
+    };
+  }, [enabledSections, summaries]);
+
+  // 칩 클릭 → 즉시 활성 표시 + 섹션으로 스크롤
+  const scrollToSection = useCallback((key: SectionKey) => {
+    setActiveSectionKey(key);
+    pinnedKey.current = key; // 해당 섹션이 화면에 보이는 한 유지
+
+    const el = sectionRefs.current.get(key);
+    if (!el) return;
+
+    const elRect = el.getBoundingClientRect();
+    const offset = window.scrollY + elRect.top - 160; // 헤더(~100) + 요약바(~56) + 여유
+
+    window.scrollTo({ top: offset, behavior: 'smooth' });
+  }, []);
+
+  return { summaries, activeSectionKey, sectionRefs, scrollToSection };
+}
diff --git a/src/hooks/useCEODashboard.ts b/src/hooks/useCEODashboard.ts
index 2e48ab67..3e83a3fd 100644
--- a/src/hooks/useCEODashboard.ts
+++ b/src/hooks/useCEODashboard.ts
@@ -9,11 +9,6 @@ import { useState, useCallback, useEffect, useMemo } from 'react';
 
 import { useDashboardFetch } from './useDashboardFetch';
 
-import {
-  fetchLoanDashboard,
-  fetchTaxSimulation,
-} from '@/lib/api/dashboard/endpoints';
-
 import type {
   DailyReportApiResponse,
   ReceivablesApiResponse,
@@ -24,10 +19,20 @@ import type {
   TodayIssueApiResponse,
   CalendarApiResponse,
   VatApiResponse,
+  VatDetailApiResponse,
   EntertainmentApiResponse,
+  EntertainmentDetailApiResponse,
   WelfareApiResponse,
   WelfareDetailApiResponse,
   ExpectedExpenseDashboardDetailApiResponse,
+  SalesStatusApiResponse,
+  PurchaseStatusApiResponse,
+  DailyProductionApiResponse,
+  UnshippedApiResponse,
+  ConstructionApiResponse,
+  DailyAttendanceApiResponse,
+  LoanDashboardApiResponse,
+  TaxSimulationApiResponse,
 } from '@/lib/api/dashboard/types';
 
 import {
@@ -40,10 +45,18 @@ import {
   transformTodayIssueResponse,
   transformCalendarResponse,
   transformVatResponse,
+  transformVatDetailResponse,
   transformEntertainmentResponse,
+  transformEntertainmentDetailResponse,
   transformWelfareResponse,
   transformWelfareDetailResponse,
   transformExpectedExpenseDetailResponse,
+  transformSalesStatusResponse,
+  transformPurchaseStatusResponse,
+  transformDailyProductionResponse,
+  transformUnshippedResponse,
+  transformConstructionResponse,
+  transformDailyAttendanceResponse,
 } from '@/lib/api/dashboard/transformers';
 
 import type {
@@ -59,6 +72,12 @@ import type {
   EntertainmentData,
   WelfareData,
   DetailModalConfig,
+  SalesStatusData,
+  PurchaseStatusData,
+  DailyProductionData,
+  UnshippedData,
+  ConstructionData,
+  DailyAttendanceData,
 } from '@/components/business/CEODashboard/types';
 
 // ============================================
@@ -83,7 +102,19 @@ function buildEndpoint(
 // CardManagement 전용 fetch 유틸리티
 // ============================================
 
+async function fetchProxyJson<T>(path: string): Promise<{ success: boolean; data: T | null }> {
+  try {
+    const r = await fetch(`/api/proxy${path}`);
+    if (!r.ok) return { success: false, data: null };
+    const json = await r.json();
+    return { success: !!json.success, data: json.data ?? null };
+  } catch {
+    return { success: false, data: null };
+  }
+}
+
 async function fetchCardManagementData(fallbackData?: CardManagementData) {
+  const currentYear = new Date().getFullYear();
   const [cardApiData, loanResponse, taxResponse] = await Promise.all([
     fetch('/api/proxy/card-transactions/summary').then(async (r) => {
       if (!r.ok) throw new Error(`API 오류: ${r.status}`);
@@ -91,8 +122,8 @@ async function fetchCardManagementData(fallbackData?: CardManagementData) {
       if (!json.success) throw new Error(json.message || '데이터 조회 실패');
       return json.data as CardTransactionApiResponse;
     }),
-    fetchLoanDashboard(),
-    fetchTaxSimulation(),
+    fetchProxyJson<LoanDashboardApiResponse>('/loans/dashboard'),
+    fetchProxyJson<TaxSimulationApiResponse>(`/loans/tax-simulation?year=${currentYear}`),
   ]);
 
   const loanData = loanResponse.success ? loanResponse.data : null;
@@ -101,6 +132,20 @@ async function fetchCardManagementData(fallbackData?: CardManagementData) {
   return transformCardManagementResponse(cardApiData, loanData, taxData, fallbackData);
 }
 
+// ============================================
+// 당월 날짜 범위 유틸리티
+// ============================================
+
+function getCurrentMonthEndpoint(base: string): string {
+  const now = new Date();
+  const y = now.getFullYear();
+  const m = now.getMonth() + 1;
+  const startDate = `${y}-${String(m).padStart(2, '0')}-01`;
+  const lastDay = new Date(y, m, 0).getDate();
+  const endDate = `${y}-${String(m).padStart(2, '0')}-${String(lastDay).padStart(2, '0')}`;
+  return buildEndpoint(base, { start_date: startDate, end_date: endDate });
+}
+
 // ============================================
 // 1~4. 단순 섹션 Hooks (파라미터 없음)
 // ============================================
@@ -128,7 +173,7 @@ export function useDebtCollection() {
 
 export function useMonthlyExpense() {
   return useDashboardFetch<ExpectedExpenseApiResponse, MonthlyExpenseData>(
-    'expected-expenses/summary',
+    getCurrentMonthEndpoint('expected-expenses/summary'),
     transformMonthlyExpenseResponse,
   );
 }
@@ -272,6 +317,27 @@ export function useVat(options: UseVatOptions = {}) {
   return useDashboardFetch<VatApiResponse, VatData>(endpoint, transformVatResponse);
 }
 
+// ============================================
+// 9-1. VatDetail Hook (부가세 상세 - 모달용)
+// ============================================
+
+export function useVatDetail() {
+  const endpoint = useMemo(() => 'vat/detail', []);
+
+  const result = useDashboardFetch<VatDetailApiResponse, DetailModalConfig>(
+    endpoint,
+    transformVatDetailResponse,
+    { lazy: true },
+  );
+
+  return {
+    modalConfig: result.data,
+    loading: result.loading,
+    error: result.error,
+    refetch: result.refetch,
+  };
+}
+
 // ============================================
 // 10. Entertainment Hook (접대비)
 // ============================================
@@ -345,6 +411,43 @@ export function useWelfare(options: UseWelfareOptions = {}) {
   );
 }
 
+// ============================================
+// 11-1. EntertainmentDetail Hook (접대비 상세 - 모달용)
+// ============================================
+
+export interface UseEntertainmentDetailOptions {
+  companyType?: 'large' | 'medium' | 'small';
+  year?: number;
+  quarter?: number;
+}
+
+export function useEntertainmentDetail(options: UseEntertainmentDetailOptions = {}) {
+  const { companyType = 'medium', year, quarter } = options;
+
+  const endpoint = useMemo(
+    () =>
+      buildEndpoint('entertainment/detail', {
+        company_type: companyType,
+        year,
+        quarter,
+      }),
+    [companyType, year, quarter],
+  );
+
+  const result = useDashboardFetch<EntertainmentDetailApiResponse, DetailModalConfig>(
+    endpoint,
+    transformEntertainmentDetailResponse,
+    { lazy: true },
+  );
+
+  return {
+    modalConfig: result.data,
+    loading: result.loading,
+    error: result.error,
+    refetch: result.refetch,
+  };
+}
+
 // ============================================
 // 12. WelfareDetail Hook (복리후생비 상세 - 모달용)
 // ============================================
@@ -393,7 +496,73 @@ export function useWelfareDetail(options: UseWelfareDetailOptions = {}) {
 }
 
 // ============================================
-// 13. MonthlyExpenseDetail Hook (당월 예상 지출 상세 - 통합 모달용)
+// 13. SalesStatus Hook (매출 현황)
+// ============================================
+
+export function useSalesStatus() {
+  return useDashboardFetch<SalesStatusApiResponse, SalesStatusData>(
+    'dashboard/sales/summary',
+    transformSalesStatusResponse,
+  );
+}
+
+// ============================================
+// 14. PurchaseStatus Hook (매입 현황)
+// ============================================
+
+export function usePurchaseStatus() {
+  return useDashboardFetch<PurchaseStatusApiResponse, PurchaseStatusData>(
+    'dashboard/purchases/summary',
+    transformPurchaseStatusResponse,
+  );
+}
+
+// ============================================
+// 15. DailyProduction Hook (생산 현황)
+// ============================================
+
+export function useDailyProduction() {
+  return useDashboardFetch<DailyProductionApiResponse, DailyProductionData>(
+    'dashboard/production/summary',
+    transformDailyProductionResponse,
+  );
+}
+
+// ============================================
+// 16. Unshipped Hook (미출고 내역)
+// ============================================
+
+export function useUnshipped() {
+  return useDashboardFetch<UnshippedApiResponse, UnshippedData>(
+    'dashboard/unshipped/summary',
+    transformUnshippedResponse,
+  );
+}
+
+// ============================================
+// 17. Construction Hook (시공 현황)
+// ============================================
+
+export function useConstruction() {
+  return useDashboardFetch<ConstructionApiResponse, ConstructionData>(
+    'dashboard/construction/summary',
+    transformConstructionResponse,
+  );
+}
+
+// ============================================
+// 18. DailyAttendance Hook (근태 현황)
+// ============================================
+
+export function useDailyAttendance() {
+  return useDashboardFetch<DailyAttendanceApiResponse, DailyAttendanceData>(
+    'dashboard/attendance/summary',
+    transformDailyAttendanceResponse,
+  );
+}
+
+// ============================================
+// 19. MonthlyExpenseDetail Hook (당월 예상 지출 상세 - 통합 모달용)
 // ============================================
 
 export type MonthlyExpenseCardId = 'me1' | 'me2' | 'me3' | 'me4';
@@ -403,32 +572,43 @@ export function useMonthlyExpenseDetail() {
   const [loading, setLoading] = useState(false);
   const [error, setError] = useState<string | null>(null);
 
-  const fetchData = useCallback(async (cardId: MonthlyExpenseCardId) => {
+  // cardId → transaction_type 매핑
+  const CARD_TRANSACTION_TYPE: Record<MonthlyExpenseCardId, string | undefined> = {
+    me1: 'purchase',
+    me2: 'card',
+    me3: 'bill',
+    me4: undefined, // 전체
+  };
+
+  const fetchData = useCallback(async (cardId: MonthlyExpenseCardId, filterParams?: { startDate?: string; endDate?: string; search?: string }) => {
     try {
       setLoading(true);
       setError(null);
 
-      const transactionTypeMap: Record<MonthlyExpenseCardId, string | null> = {
-        me1: 'purchase',
-        me2: 'card',
-        me3: 'bill',
-        me4: null,
+      // 대시보드 전용 API 엔드포인트 구성
+      const transactionType = CARD_TRANSACTION_TYPE[cardId];
+      const params: Record<string, string | undefined> = {
+        transaction_type: transactionType,
+        start_date: filterParams?.startDate,
+        end_date: filterParams?.endDate,
+        search: filterParams?.search,
       };
-      const transactionType = transactionTypeMap[cardId];
-
-      const endpoint = transactionType
-        ? `/api/proxy/expected-expenses/dashboard-detail?transaction_type=${transactionType}`
-        : '/api/proxy/expected-expenses/dashboard-detail';
+      const endpoint = buildEndpoint('/api/proxy/expected-expenses/dashboard-detail', params);
 
       const response = await fetch(endpoint);
-      if (!response.ok) throw new Error(`API 오류: ${response.status}`);
+      if (!response.ok) {
+        throw new Error(`API 오류: ${response.status}`);
+      }
       const result = await response.json();
-      if (!result.success) throw new Error(result.message || '데이터 조회 실패');
+      if (!result.success) {
+        throw new Error(result.message || '데이터 조회 실패');
+      }
 
       const transformed = transformExpectedExpenseDetailResponse(
         result.data as ExpectedExpenseDashboardDetailApiResponse,
         cardId,
       );
+
       setModalConfig(transformed);
       return transformed;
     } catch (err) {
@@ -456,15 +636,33 @@ export interface UseCEODashboardOptions {
   cardManagement?: boolean;
   cardManagementFallback?: CardManagementData;
   statusBoard?: boolean;
+  salesStatus?: boolean;
+  purchaseStatus?: boolean;
+  dailyProduction?: boolean;
+  unshipped?: boolean;
+  construction?: boolean;
+  dailyAttendance?: boolean;
+}
+
+interface SectionState<T> {
+  data: T | null;
+  loading: boolean;
+  error: string | null;
 }
 
 export interface CEODashboardState {
-  dailyReport: { data: DailyReportData | null; loading: boolean; error: string | null };
-  receivable: { data: ReceivableData | null; loading: boolean; error: string | null };
-  debtCollection: { data: DebtCollectionData | null; loading: boolean; error: string | null };
-  monthlyExpense: { data: MonthlyExpenseData | null; loading: boolean; error: string | null };
-  cardManagement: { data: CardManagementData | null; loading: boolean; error: string | null };
-  statusBoard: { data: TodayIssueItem[] | null; loading: boolean; error: string | null };
+  dailyReport: SectionState<DailyReportData>;
+  receivable: SectionState<ReceivableData>;
+  debtCollection: SectionState<DebtCollectionData>;
+  monthlyExpense: SectionState<MonthlyExpenseData>;
+  cardManagement: SectionState<CardManagementData>;
+  statusBoard: SectionState<TodayIssueItem[]>;
+  salesStatus: SectionState<SalesStatusData>;
+  purchaseStatus: SectionState<PurchaseStatusData>;
+  dailyProduction: SectionState<DailyProductionData>;
+  unshipped: SectionState<UnshippedData>;
+  construction: SectionState<ConstructionData>;
+  dailyAttendance: SectionState<DailyAttendanceData>;
   refetchAll: () => void;
 }
 
@@ -477,6 +675,12 @@ export function useCEODashboard(options: UseCEODashboardOptions = {}): CEODashbo
     cardManagement: enableCardManagement = true,
     cardManagementFallback,
     statusBoard: enableStatusBoard = true,
+    salesStatus: enableSalesStatus = true,
+    purchaseStatus: enablePurchaseStatus = true,
+    dailyProduction: enableDailyProduction = true,
+    unshipped: enableUnshipped = true,
+    construction: enableConstruction = true,
+    dailyAttendance: enableDailyAttendance = true,
   } = options;
 
   // 비활성 섹션은 endpoint를 null로 → useDashboardFetch가 skip
@@ -495,16 +699,48 @@ export function useCEODashboard(options: UseCEODashboardOptions = {}): CEODashbo
     transformDebtCollectionResponse,
     { initialLoading: enableDebtCollection },
   );
-  const me = useDashboardFetch<ExpectedExpenseApiResponse, MonthlyExpenseData>(
-    enableMonthlyExpense ? 'expected-expenses/summary' : null,
-    transformMonthlyExpenseResponse,
-    { initialLoading: enableMonthlyExpense },
-  );
   const sb = useDashboardFetch<StatusBoardApiResponse, TodayIssueItem[]>(
     enableStatusBoard ? 'status-board/summary' : null,
     transformStatusBoardResponse,
     { initialLoading: enableStatusBoard },
   );
+  const ss = useDashboardFetch<SalesStatusApiResponse, SalesStatusData>(
+    enableSalesStatus ? 'dashboard/sales/summary' : null,
+    transformSalesStatusResponse,
+    { initialLoading: enableSalesStatus },
+  );
+  const ps = useDashboardFetch<PurchaseStatusApiResponse, PurchaseStatusData>(
+    enablePurchaseStatus ? 'dashboard/purchases/summary' : null,
+    transformPurchaseStatusResponse,
+    { initialLoading: enablePurchaseStatus },
+  );
+  const dp = useDashboardFetch<DailyProductionApiResponse, DailyProductionData>(
+    enableDailyProduction ? 'dashboard/production/summary' : null,
+    transformDailyProductionResponse,
+    { initialLoading: enableDailyProduction },
+  );
+  const us = useDashboardFetch<UnshippedApiResponse, UnshippedData>(
+    enableUnshipped ? 'dashboard/unshipped/summary' : null,
+    transformUnshippedResponse,
+    { initialLoading: enableUnshipped },
+  );
+  const cs = useDashboardFetch<ConstructionApiResponse, ConstructionData>(
+    enableConstruction ? 'dashboard/construction/summary' : null,
+    transformConstructionResponse,
+    { initialLoading: enableConstruction },
+  );
+  const da = useDashboardFetch<DailyAttendanceApiResponse, DailyAttendanceData>(
+    enableDailyAttendance ? 'dashboard/attendance/summary' : null,
+    transformDailyAttendanceResponse,
+    { initialLoading: enableDailyAttendance },
+  );
+
+  // MonthlyExpense: 대시보드 전용 API (당월 필터)
+  const me = useDashboardFetch<ExpectedExpenseApiResponse, MonthlyExpenseData>(
+    enableMonthlyExpense ? getCurrentMonthEndpoint('expected-expenses/summary') : null,
+    transformMonthlyExpenseResponse,
+    { initialLoading: enableMonthlyExpense },
+  );
 
   // CardManagement: 커스텀 (3개 API 병렬)
   const [cmData, setCmData] = useState<CardManagementData | null>(null);
@@ -537,8 +773,14 @@ export function useCEODashboard(options: UseCEODashboardOptions = {}): CEODashbo
     me.refetch();
     fetchCM();
     sb.refetch();
+    ss.refetch();
+    ps.refetch();
+    dp.refetch();
+    us.refetch();
+    cs.refetch();
+    da.refetch();
     // eslint-disable-next-line react-hooks/exhaustive-deps
-  }, [dr.refetch, rv.refetch, dc.refetch, me.refetch, fetchCM, sb.refetch]);
+  }, [dr.refetch, rv.refetch, dc.refetch, me.refetch, fetchCM, sb.refetch, ss.refetch, ps.refetch, dp.refetch, us.refetch, cs.refetch, da.refetch]);
 
   return {
     dailyReport: { data: dr.data, loading: dr.loading, error: dr.error },
@@ -547,6 +789,12 @@ export function useCEODashboard(options: UseCEODashboardOptions = {}): CEODashbo
     monthlyExpense: { data: me.data, loading: me.loading, error: me.error },
     cardManagement: { data: cmData, loading: cmLoading, error: cmError },
     statusBoard: { data: sb.data, loading: sb.loading, error: sb.error },
+    salesStatus: { data: ss.data, loading: ss.loading, error: ss.error },
+    purchaseStatus: { data: ps.data, loading: ps.loading, error: ps.error },
+    dailyProduction: { data: dp.data, loading: dp.loading, error: dp.error },
+    unshipped: { data: us.data, loading: us.loading, error: us.error },
+    construction: { data: cs.data, loading: cs.loading, error: cs.error },
+    dailyAttendance: { data: da.data, loading: da.loading, error: da.error },
     refetchAll,
   };
 }
\ No newline at end of file
diff --git a/src/hooks/useCardManagementModals.ts b/src/hooks/useCardManagementModals.ts
index ba6cc3a4..5959c09d 100644
--- a/src/hooks/useCardManagementModals.ts
+++ b/src/hooks/useCardManagementModals.ts
@@ -52,7 +52,7 @@ export interface UseCardManagementModalsReturn {
   /** 에러 메시지 */
   error: string | null;
   /** 특정 카드의 모달 데이터 조회 - 데이터 직접 반환 */
-  fetchModalData: (cardId: CardManagementCardId) => Promise<CardManagementModalData>;
+  fetchModalData: (cardId: CardManagementCardId, params?: { start_date?: string; end_date?: string }) => Promise<CardManagementModalData>;
   /** 모든 카드 데이터 조회 */
   fetchAllData: () => Promise<void>;
   /** 데이터 초기화 */
@@ -105,11 +105,15 @@ export function useCardManagementModals(): UseCardManagementModalsReturn {
 
   /**
    * cm2: 가지급금 상세 데이터 조회
+   * @param params - 날짜 필터 (선택)
    * @returns 조회된 데이터 (실패 시 null)
    */
-  const fetchCm2Data = useCallback(async (): Promise<LoanDashboardApiResponse | null> => {
+  const fetchCm2Data = useCallback(async (params?: {
+    start_date?: string;
+    end_date?: string;
+  }): Promise<LoanDashboardApiResponse | null> => {
     try {
-      const response = await fetchLoanDashboard();
+      const response = await fetchLoanDashboard(params);
       if (response.success && response.data) {
         setCm2Data(response.data);
         return response.data;
@@ -148,10 +152,14 @@ export function useCardManagementModals(): UseCardManagementModalsReturn {
 
   /**
    * 특정 카드의 모달 데이터 조회
+   * @param params - cm2용 날짜 필터 (선택)
    * @returns 조회된 모달 데이터 객체 (카드 ID에 해당하는 데이터만 포함)
    */
   const fetchModalData = useCallback(
-    async (cardId: CardManagementCardId): Promise<CardManagementModalData> => {
+    async (cardId: CardManagementCardId, params?: {
+      start_date?: string;
+      end_date?: string;
+    }): Promise<CardManagementModalData> => {
       setLoading(true);
       setError(null);
 
@@ -163,7 +171,7 @@ export function useCardManagementModals(): UseCardManagementModalsReturn {
             result.cm1Data = await fetchCm1Data();
             break;
           case 'cm2':
-            result.cm2Data = await fetchCm2Data();
+            result.cm2Data = await fetchCm2Data(params);
             break;
           case 'cm3':
           case 'cm4': {
diff --git a/src/hooks/useDashboardFetch.ts b/src/hooks/useDashboardFetch.ts
index 22b71b58..949a39cc 100644
--- a/src/hooks/useDashboardFetch.ts
+++ b/src/hooks/useDashboardFetch.ts
@@ -38,8 +38,8 @@ export function useDashboardFetch<TApi, TResult>(
   const [loading, setLoading] = useState(options?.initialLoading ?? !lazy);
   const [error, setError] = useState<string | null>(null);
 
-  const fetchData = useCallback(async () => {
-    if (!endpoint) return;
+  const fetchData = useCallback(async (): Promise<TResult | null> => {
+    if (!endpoint) return null;
     try {
       setLoading(true);
       setError(null);
@@ -55,10 +55,12 @@ export function useDashboardFetch<TApi, TResult>(
 
       const transformed = transformer(result.data);
       setData(transformed);
+      return transformed;
     } catch (err) {
       const errorMessage = err instanceof Error ? err.message : '데이터 로딩 실패';
       setError(errorMessage);
       console.error(`Dashboard API Error [${endpoint}]:`, err);
+      return null;
     } finally {
       setLoading(false);
     }
@@ -70,7 +72,7 @@ export function useDashboardFetch<TApi, TResult>(
     }
   }, [lazy, endpoint, fetchData]);
 
-  return { data, loading, error, refetch: fetchData };
+  return { data, loading, error, refetch: fetchData, setData };
 }
 
 /**
diff --git a/src/lib/api/dashboard/endpoints.ts b/src/lib/api/dashboard/endpoints.ts
index 93d02b9b..1bab4776 100644
--- a/src/lib/api/dashboard/endpoints.ts
+++ b/src/lib/api/dashboard/endpoints.ts
@@ -102,12 +102,17 @@ export async function fetchCardTransactionDashboard(): Promise<ApiResponse<CardD
  * 가지급금 대시보드 데이터 조회
  * GET /api/v1/loans/dashboard
  *
- * @returns 가지급금 요약, 월별 추이, 사용자별 분포, 거래 목록
+ * @param params - 날짜 필터 (선택)
+ * @returns 가지급금 요약, 카테고리 집계, 거래 목록
  */
-export async function fetchLoanDashboard(): Promise<ApiResponse<LoanDashboardApiResponse>> {
+export async function fetchLoanDashboard(params?: {
+  start_date?: string;
+  end_date?: string;
+}): Promise<ApiResponse<LoanDashboardApiResponse>> {
   try {
     const response = await apiClient.get<ApiResponse<LoanDashboardApiResponse>>(
-      '/loans/dashboard'
+      '/loans/dashboard',
+      params ? { params } : undefined
     );
     return response;
   } catch (error) {
@@ -126,13 +131,10 @@ export async function fetchLoanDashboard(): Promise<ApiResponse<LoanDashboardApi
         data: {
           summary: {
             total_outstanding: 0,
-            settled_amount: 0,
             recognized_interest: 0,
-            pending_count: 0,
+            outstanding_count: 0,
           },
-          monthly_trend: [],
-          user_distribution: [],
-          items: [],
+          loans: [],
         },
       };
     }
@@ -144,13 +146,10 @@ export async function fetchLoanDashboard(): Promise<ApiResponse<LoanDashboardApi
       data: {
         summary: {
           total_outstanding: 0,
-          settled_amount: 0,
           recognized_interest: 0,
-          pending_count: 0,
+          outstanding_count: 0,
         },
-        monthly_trend: [],
-        user_distribution: [],
-        items: [],
+        loans: [],
       },
     };
   }
diff --git a/src/lib/api/dashboard/transformers.ts b/src/lib/api/dashboard/transformers.ts
index b70639cd..141d1ea7 100644
--- a/src/lib/api/dashboard/transformers.ts
+++ b/src/lib/api/dashboard/transformers.ts
@@ -10,5 +10,8 @@ export { transformReceivableResponse, transformDebtCollectionResponse } from './
 export { transformMonthlyExpenseResponse, transformCardManagementResponse } from './transformers/expense';
 export { transformStatusBoardResponse, transformTodayIssueResponse } from './transformers/status-issue';
 export { transformCalendarResponse } from './transformers/calendar';
-export { transformVatResponse, transformEntertainmentResponse, transformWelfareResponse, transformWelfareDetailResponse } from './transformers/tax-benefits';
-export { transformPurchaseDetailResponse, transformCardDetailResponse, transformBillDetailResponse, transformExpectedExpenseDetailResponse } from './transformers/expense-detail';
+export { transformVatResponse, transformVatDetailResponse, transformEntertainmentResponse, transformEntertainmentDetailResponse, transformWelfareResponse, transformWelfareDetailResponse } from './transformers/tax-benefits';
+export { transformPurchaseDetailResponse, transformCardDetailResponse, transformBillDetailResponse, transformExpectedExpenseDetailResponse, transformPurchaseRecordsToModal, transformCardTransactionsToModal, transformBillRecordsToModal, transformAllExpensesToModal } from './transformers/expense-detail';
+export { transformSalesStatusResponse, transformPurchaseStatusResponse } from './transformers/sales-purchase';
+export { transformDailyProductionResponse, transformUnshippedResponse, transformConstructionResponse } from './transformers/production-logistics';
+export { transformDailyAttendanceResponse } from './transformers/hr';
diff --git a/src/lib/api/dashboard/transformers/daily-report.ts b/src/lib/api/dashboard/transformers/daily-report.ts
index d6d41c82..9066ac07 100644
--- a/src/lib/api/dashboard/transformers/daily-report.ts
+++ b/src/lib/api/dashboard/transformers/daily-report.ts
@@ -8,7 +8,7 @@ import type {
   CheckPoint,
   CheckPointType,
 } from '@/components/business/CEODashboard/types';
-import { formatAmount, formatDate, toChangeFields } from './common';
+import { formatAmount, formatDate } from './common';
 
 /**
  * 운영자금 안정성에 따른 색상 반환
@@ -137,51 +137,32 @@ function generateDailyReportCheckPoints(api: DailyReportApiResponse): CheckPoint
  * DailyReport API 응답 → Frontend 타입 변환
  */
 export function transformDailyReportResponse(api: DailyReportApiResponse): DailyReportData {
-  const change = api.daily_change;
-
-  // TODO: 백엔드 daily_change 필드 제공 시 더미값 제거
-  const FALLBACK_CHANGES = {
-    cash_asset: { changeRate: '+5.2%', changeDirection: 'up' as const },
-    foreign_currency: { changeRate: '+2.1%', changeDirection: 'up' as const },
-    income: { changeRate: '+12.0%', changeDirection: 'up' as const },
-    expense: { changeRate: '-8.0%', changeDirection: 'down' as const },
-  };
-
   return {
     date: formatDate(api.date, api.day_of_week),
     cards: [
       {
         id: 'dr1',
-        label: '현금성 자산 합계',
+        label: '일일일보',
         amount: api.cash_asset_total,
-        ...(change?.cash_asset_change_rate !== undefined
-          ? toChangeFields(change.cash_asset_change_rate)
-          : FALLBACK_CHANGES.cash_asset),
+        path: '/ko/accounting/daily-report',
       },
       {
         id: 'dr2',
-        label: '외국환(USD) 합계',
-        amount: api.foreign_currency_total,
-        currency: 'USD',
-        ...(change?.foreign_currency_change_rate !== undefined
-          ? toChangeFields(change.foreign_currency_change_rate)
-          : FALLBACK_CHANGES.foreign_currency),
+        label: '미수금 잔액',
+        amount: api.receivable_balance ?? 0,
+        path: '/ko/accounting/receivables-status',
       },
       {
         id: 'dr3',
-        label: '입금 합계',
-        amount: api.krw_totals.income,
-        ...(change?.income_change_rate !== undefined
-          ? toChangeFields(change.income_change_rate)
-          : FALLBACK_CHANGES.income),
+        label: '미지급금 잔액',
+        amount: api.payable_balance ?? 0,
+        // 클릭 이동 없음
       },
       {
         id: 'dr4',
-        label: '출금 합계',
-        amount: api.krw_totals.expense,
-        ...(change?.expense_change_rate !== undefined
-          ? toChangeFields(change.expense_change_rate)
-          : FALLBACK_CHANGES.expense),
+        label: '당월 예상 지출 합계',
+        amount: api.monthly_expense_total ?? 0,
+        // 클릭 시 당월 예상 지출 상세 팝업 (UI에서 처리)
       },
     ],
     checkPoints: generateDailyReportCheckPoints(api),
diff --git a/src/lib/api/dashboard/transformers/expense-detail.ts b/src/lib/api/dashboard/transformers/expense-detail.ts
index d32e9c56..0dc90942 100644
--- a/src/lib/api/dashboard/transformers/expense-detail.ts
+++ b/src/lib/api/dashboard/transformers/expense-detail.ts
@@ -8,7 +8,15 @@ import type {
   BillDashboardDetailApiResponse,
   ExpectedExpenseDashboardDetailApiResponse,
 } from '../types';
-import type { DetailModalConfig } from '@/components/business/CEODashboard/types';
+import type { DateFilterConfig, DetailModalConfig } from '@/components/business/CEODashboard/types';
+import type { PurchaseRecord } from '@/components/accounting/PurchaseManagement/types';
+import type { CardTransaction } from '@/components/accounting/CardTransactionInquiry/types';
+import type { BillRecord } from '@/components/accounting/BillManagement/types';
+import { PURCHASE_TYPE_LABELS } from '@/components/accounting/PurchaseManagement/types';
+import { getBillStatusLabel } from '@/components/accounting/BillManagement/types';
+
+// 차트 색상 팔레트
+const CHART_COLORS = ['#60A5FA', '#34D399', '#F59E0B', '#F87171', '#A78BFA', '#94A3B8'];
 
 // ============================================
 // Purchase Dashboard Detail 변환 (me1)
@@ -268,6 +276,7 @@ const EXPENSE_CARD_CONFIG: Record<string, {
   hasBarChart: boolean;
   hasPieChart: boolean;
   hasHorizontalBarChart: boolean;
+  dateFilter?: DateFilterConfig;
 }> = {
   me1: {
     title: '당월 매입 상세',
@@ -278,6 +287,7 @@ const EXPENSE_CARD_CONFIG: Record<string, {
     hasBarChart: true,
     hasPieChart: true,
     hasHorizontalBarChart: false,
+    dateFilter: { enabled: true, defaultPreset: '당월', showSearch: true },
   },
   me2: {
     title: '당월 카드 상세',
@@ -288,6 +298,7 @@ const EXPENSE_CARD_CONFIG: Record<string, {
     hasBarChart: true,
     hasPieChart: true,
     hasHorizontalBarChart: false,
+    dateFilter: { enabled: true, defaultPreset: '당월', showSearch: true },
   },
   me3: {
     title: '당월 발행어음 상세',
@@ -298,6 +309,7 @@ const EXPENSE_CARD_CONFIG: Record<string, {
     hasBarChart: true,
     hasPieChart: false,
     hasHorizontalBarChart: true,
+    dateFilter: { enabled: true, presets: ['당해년도', '전전월', '전월', '당월', '어제'], defaultPreset: '당월', showSearch: true },
   },
   me4: {
     title: '당월 지출 예상 상세',
@@ -339,6 +351,7 @@ export function transformExpectedExpenseDetailResponse(
   // 결과 객체 생성
   const result: DetailModalConfig = {
     title: config.title,
+    ...(config.dateFilter && { dateFilter: config.dateFilter }),
     summaryCards: [
       { label: config.summaryLabel, value: summary.total_amount, unit: '원' },
       { label: '전월 대비', value: changeRateText },
@@ -420,3 +433,294 @@ export function transformExpectedExpenseDetailResponse(
 
   return result;
 }
+
+// ============================================
+// 기존 페이지 서버 액션 응답 → DetailModalConfig 변환
+// (dashboard-detail API 대신 실제 페이지 API 사용)
+// ============================================
+
+/** 거래처별 그룹핑 → 상위 5개 + 기타 */
+function groupByVendor(
+  records: { vendorName: string; amount: number }[],
+  limit: number = 5,
+): { name: string; value: number; percentage: number; color: string }[] {
+  const vendorMap = new Map<string, number>();
+  let total = 0;
+  for (const r of records) {
+    const name = r.vendorName || '미지정';
+    vendorMap.set(name, (vendorMap.get(name) || 0) + r.amount);
+    total += r.amount;
+  }
+  const sorted = [...vendorMap.entries()].sort((a, b) => b[1] - a[1]);
+  const top = sorted.slice(0, limit);
+  const otherTotal = sorted.slice(limit).reduce((sum, [, v]) => sum + v, 0);
+  if (otherTotal > 0) top.push(['기타', otherTotal]);
+
+  return top.map(([name, value], idx) => ({
+    name,
+    value,
+    percentage: total > 0 ? Math.round((value / total) * 1000) / 10 : 0,
+    color: CHART_COLORS[idx % CHART_COLORS.length],
+  }));
+}
+
+/**
+ * PurchaseRecord[] → DetailModalConfig (me1 매입)
+ */
+export function transformPurchaseRecordsToModal(
+  records: PurchaseRecord[],
+  dateFilter?: DateFilterConfig,
+): DetailModalConfig {
+  const totalAmount = records.reduce((sum, r) => sum + r.totalAmount, 0);
+  const totalSupply = records.reduce((sum, r) => sum + r.supplyAmount, 0);
+  const totalVat = records.reduce((sum, r) => sum + r.vat, 0);
+
+  const vendorData = groupByVendor(
+    records.map(r => ({ vendorName: r.vendorName, amount: r.totalAmount })),
+  );
+
+  return {
+    title: '당월 매입 상세',
+    dateFilter: dateFilter ?? { enabled: true, defaultPreset: '당월', showSearch: true },
+    summaryCards: [
+      { label: '총 매입액', value: totalAmount, unit: '원' },
+      { label: '공급가액', value: totalSupply, unit: '원' },
+      { label: '부가세', value: totalVat, unit: '원' },
+      { label: '건수', value: records.length, unit: '건' },
+    ],
+    pieChart: vendorData.length > 0 ? {
+      title: '거래처별 매입 비율',
+      data: vendorData,
+    } : undefined,
+    table: {
+      title: '매입 내역',
+      columns: [
+        { key: 'no', label: 'No.', align: 'center' },
+        { key: 'purchaseDate', label: '매입일자', align: 'center', format: 'date' },
+        { key: 'vendorName', label: '거래처명', align: 'left' },
+        { key: 'supplyAmount', label: '공급가액', align: 'right', format: 'currency' },
+        { key: 'vat', label: '부가세', align: 'right', format: 'currency' },
+        { key: 'totalAmount', label: '합계', align: 'right', format: 'currency' },
+        { key: 'purchaseType', label: '유형', align: 'center' },
+      ],
+      data: records.map((r, idx) => ({
+        no: idx + 1,
+        purchaseDate: r.purchaseDate,
+        vendorName: r.vendorName,
+        supplyAmount: r.supplyAmount,
+        vat: r.vat,
+        totalAmount: r.totalAmount,
+        purchaseType: PURCHASE_TYPE_LABELS[r.purchaseType] || r.purchaseType,
+      })),
+      showTotal: true,
+      totalLabel: '합계',
+      totalValue: totalAmount,
+      totalColumnKey: 'totalAmount',
+      footerSummary: [
+        { label: `총 ${records.length}건`, value: totalAmount, format: 'currency' },
+      ],
+    },
+  };
+}
+
+/**
+ * CardTransaction[] → DetailModalConfig (me2 카드)
+ */
+export function transformCardTransactionsToModal(
+  records: CardTransaction[],
+  dateFilter?: DateFilterConfig,
+): DetailModalConfig {
+  const totalAmount = records.reduce((sum, r) => sum + r.totalAmount, 0);
+
+  const vendorData = groupByVendor(
+    records.map(r => ({ vendorName: r.merchantName || r.vendorName, amount: r.totalAmount })),
+  );
+
+  return {
+    title: '당월 카드 상세',
+    dateFilter: dateFilter ?? { enabled: true, defaultPreset: '당월', showSearch: true },
+    summaryCards: [
+      { label: '총 사용액', value: totalAmount, unit: '원' },
+      { label: '건수', value: records.length, unit: '건' },
+    ],
+    pieChart: vendorData.length > 0 ? {
+      title: '가맹점별 카드 사용 비율',
+      data: vendorData,
+    } : undefined,
+    table: {
+      title: '카드 사용 내역',
+      columns: [
+        { key: 'no', label: 'No.', align: 'center' },
+        { key: 'usedAt', label: '사용일자', align: 'center', format: 'date' },
+        { key: 'cardName', label: '카드명', align: 'left' },
+        { key: 'user', label: '사용자', align: 'center' },
+        { key: 'merchantName', label: '가맹점명', align: 'left' },
+        { key: 'totalAmount', label: '사용금액', align: 'right', format: 'currency' },
+      ],
+      data: records.map((r, idx) => ({
+        no: idx + 1,
+        usedAt: r.usedAt,
+        cardName: r.cardName,
+        user: r.user,
+        merchantName: r.merchantName,
+        totalAmount: r.totalAmount,
+      })),
+      showTotal: true,
+      totalLabel: '합계',
+      totalValue: totalAmount,
+      totalColumnKey: 'totalAmount',
+      footerSummary: [
+        { label: `총 ${records.length}건`, value: totalAmount, format: 'currency' },
+      ],
+    },
+  };
+}
+
+/**
+ * BillRecord[] → DetailModalConfig (me3 발행어음)
+ */
+export function transformBillRecordsToModal(
+  records: BillRecord[],
+  dateFilter?: DateFilterConfig,
+): DetailModalConfig {
+  const totalAmount = records.reduce((sum, r) => sum + r.amount, 0);
+
+  const vendorBarData = groupByVendor(
+    records.map(r => ({ vendorName: r.vendorName, amount: r.amount })),
+  );
+
+  return {
+    title: '당월 발행어음 상세',
+    dateFilter: dateFilter ?? {
+      enabled: true,
+      presets: ['당해년도', '전전월', '전월', '당월', '어제'],
+      defaultPreset: '당월',
+      showSearch: true,
+    },
+    summaryCards: [
+      { label: '총 발행어음', value: totalAmount, unit: '원' },
+      { label: '건수', value: records.length, unit: '건' },
+    ],
+    horizontalBarChart: vendorBarData.length > 0 ? {
+      title: '거래처별 발행어음',
+      data: vendorBarData.map(d => ({ name: d.name, value: d.value })),
+      dataKey: 'value',
+      yAxisKey: 'name',
+      color: '#8B5CF6',
+    } : undefined,
+    table: {
+      title: '발행어음 내역',
+      columns: [
+        { key: 'no', label: 'No.', align: 'center' },
+        { key: 'billNumber', label: '어음번호', align: 'center' },
+        { key: 'vendorName', label: '거래처명', align: 'left' },
+        { key: 'issueDate', label: '발행일', align: 'center', format: 'date' },
+        { key: 'maturityDate', label: '만기일', align: 'center', format: 'date' },
+        { key: 'amount', label: '금액', align: 'right', format: 'currency' },
+        { key: 'status', label: '상태', align: 'center' },
+      ],
+      data: records.map((r, idx) => ({
+        no: idx + 1,
+        billNumber: r.billNumber,
+        vendorName: r.vendorName,
+        issueDate: r.issueDate,
+        maturityDate: r.maturityDate,
+        amount: r.amount,
+        status: getBillStatusLabel(r.billType, r.status),
+      })),
+      showTotal: true,
+      totalLabel: '합계',
+      totalValue: totalAmount,
+      totalColumnKey: 'amount',
+      footerSummary: [
+        { label: `총 ${records.length}건`, value: totalAmount, format: 'currency' },
+      ],
+    },
+  };
+}
+
+/**
+ * 3개 합산 → DetailModalConfig (me4 총 예상 지출)
+ */
+export function transformAllExpensesToModal(
+  purchases: PurchaseRecord[],
+  cards: CardTransaction[],
+  bills: BillRecord[],
+): DetailModalConfig {
+  const purchaseTotal = purchases.reduce((sum, r) => sum + r.totalAmount, 0);
+  const cardTotal = cards.reduce((sum, r) => sum + r.totalAmount, 0);
+  const billTotal = bills.reduce((sum, r) => sum + r.amount, 0);
+  const grandTotal = purchaseTotal + cardTotal + billTotal;
+  const totalCount = purchases.length + cards.length + bills.length;
+
+  // 3개 소스를 하나의 테이블로 합침
+  type UnifiedRow = { date: string; type: string; vendorName: string; amount: number };
+  const allRows: UnifiedRow[] = [
+    ...purchases.map(r => ({
+      date: r.purchaseDate,
+      type: '매입',
+      vendorName: r.vendorName,
+      amount: r.totalAmount,
+    })),
+    ...cards.map(r => ({
+      date: r.usedAt?.split(' ')[0] || r.usedAt, // 'YYYY-MM-DD HH:mm' → 'YYYY-MM-DD'
+      type: '카드',
+      vendorName: r.merchantName || r.vendorName,
+      amount: r.totalAmount,
+    })),
+    ...bills.map(r => ({
+      date: r.issueDate,
+      type: '어음',
+      vendorName: r.vendorName,
+      amount: r.amount,
+    })),
+  ];
+  // 날짜순 정렬
+  allRows.sort((a, b) => a.date.localeCompare(b.date));
+
+  return {
+    title: '당월 지출 예상 상세',
+    summaryCards: [
+      { label: '총 지출 예상액', value: grandTotal, unit: '원' },
+      { label: '매입', value: purchaseTotal, unit: '원' },
+      { label: '카드', value: cardTotal, unit: '원' },
+      { label: '어음', value: billTotal, unit: '원' },
+    ],
+    table: {
+      title: '당월 지출 승인 내역서',
+      columns: [
+        { key: 'no', label: 'No.', align: 'center' },
+        { key: 'date', label: '일자', align: 'center', format: 'date' },
+        { key: 'type', label: '유형', align: 'center' },
+        { key: 'vendorName', label: '거래처명', align: 'left' },
+        { key: 'amount', label: '금액', align: 'right', format: 'currency' },
+      ],
+      data: allRows.map((r, idx) => ({
+        no: idx + 1,
+        date: r.date,
+        type: r.type,
+        vendorName: r.vendorName,
+        amount: r.amount,
+      })),
+      filters: [
+        {
+          key: 'type',
+          options: [
+            { value: 'all', label: '전체' },
+            { value: '매입', label: '매입' },
+            { value: '카드', label: '카드' },
+            { value: '어음', label: '어음' },
+          ],
+          defaultValue: 'all',
+        },
+      ],
+      showTotal: true,
+      totalLabel: '합계',
+      totalValue: grandTotal,
+      totalColumnKey: 'amount',
+      footerSummary: [
+        { label: `총 ${totalCount}건`, value: grandTotal, format: 'currency' },
+      ],
+    },
+  };
+}
diff --git a/src/lib/api/dashboard/transformers/expense.ts b/src/lib/api/dashboard/transformers/expense.ts
index 2d11580d..d6ab5967 100644
--- a/src/lib/api/dashboard/transformers/expense.ts
+++ b/src/lib/api/dashboard/transformers/expense.ts
@@ -14,7 +14,7 @@ import type {
   CheckPoint,
   CheckPointType,
 } from '@/components/business/CEODashboard/types';
-import { formatAmount, calculateChangeRate } from './common';
+import { formatAmount } from './common';
 
 // ============================================
 // 월 예상 지출 (MonthlyExpense)
@@ -78,49 +78,84 @@ export function transformMonthlyExpenseResponse(api: ExpectedExpenseApiResponse)
 }
 
 // ============================================
-// 카드/가지급금 (CardManagement)
+// 카드/가지급금 (CardManagement) — D1.7 5장 카드 구조
 // ============================================
 
 /**
- * 카드/가지급금 CheckPoints 생성
+ * 카드/가지급금 CheckPoints 생성 (D1.7)
+ *
+ * CP1: 법인카드 → 가지급금 전환 경고
+ * CP2: 인정이자 발생 현황
+ * CP3: 접대비 불인정 항목 감지
+ * CP4: 주말 카드 사용 감지 (향후 확장)
  */
-function generateCardManagementCheckPoints(api: CardTransactionApiResponse): CheckPoint[] {
+function generateCardManagementCheckPoints(
+  loanApi?: LoanDashboardApiResponse | null,
+  taxApi?: TaxSimulationApiResponse | null,
+  cardApi?: CardTransactionApiResponse | null,
+): CheckPoint[] {
   const checkPoints: CheckPoint[] = [];
 
-  // 전월 대비 변화
-  const changeRate = calculateChangeRate(api.current_month_total, api.previous_month_total);
-  if (Math.abs(changeRate) > 10) {
-    const type: CheckPointType = changeRate > 0 ? 'warning' : 'info';
+  const totalOutstanding = loanApi?.summary?.total_outstanding ?? 0;
+  const interestRate = taxApi?.loan_summary?.interest_rate ?? 4.6;
+  const recognizedInterest = taxApi?.loan_summary?.recognized_interest ?? 0;
+
+  // CP1: 법인카드 사용 중 가지급금 전환 경고
+  if (totalOutstanding > 0) {
     checkPoints.push({
-      id: 'cm-change',
-      type,
-      message: `당월 카드 사용액이 전월 대비 ${changeRate > 0 ? '+' : ''}${changeRate.toFixed(1)}% 변동했습니다.`,
+      id: 'cm-cp1',
+      type: 'success' as CheckPointType,
+      message: `법인카드 사용 중 ${formatAmount(totalOutstanding)}이 가지급금으로 전환되었습니다. 연 ${interestRate}% 인정이자가 발생합니다.`,
       highlights: [
-        { text: `${changeRate > 0 ? '+' : ''}${changeRate.toFixed(1)}%`, color: changeRate > 0 ? 'red' as const : 'green' as const },
+        { text: formatAmount(totalOutstanding), color: 'red' as const },
+        { text: '가지급금', color: 'red' as const },
+        { text: `연 ${interestRate}% 인정이자`, color: 'red' as const },
       ],
     });
   }
 
-  // 당월 사용액
-  checkPoints.push({
-    id: 'cm-current',
-    type: 'info' as CheckPointType,
-    message: `당월 카드 사용 총 ${formatAmount(api.current_month_total)}입니다.`,
-    highlights: [
-      { text: formatAmount(api.current_month_total), color: 'blue' as const },
-    ],
-  });
+  // CP2: 인정이자 발생 현황
+  if (totalOutstanding > 0 && recognizedInterest > 0) {
+    checkPoints.push({
+      id: 'cm-cp2',
+      type: 'success' as CheckPointType,
+      message: `현재 가지급금 ${formatAmount(totalOutstanding)} × ${interestRate}% = 연간 약 ${formatAmount(recognizedInterest)}의 인정이자가 발생 중입니다.`,
+      highlights: [
+        { text: `연간 약 ${formatAmount(recognizedInterest)}의 인정이자`, color: 'red' as const },
+      ],
+    });
+  }
+
+  // CP3: 접대비 불인정 항목 감지
+  const entertainmentCount = loanApi?.category_breakdown?.entertainment?.unverified_count ?? 0;
+  if (entertainmentCount > 0) {
+    checkPoints.push({
+      id: 'cm-cp3',
+      type: 'success' as CheckPointType,
+      message: '상품권/귀금속 등 접대비 불인정 항목 결제 감지. 가지급금 처리 예정입니다.',
+      highlights: [
+        { text: '불인정 항목 결제 감지', color: 'red' as const },
+      ],
+    });
+  }
+
+  // CP4: 주말 카드 사용 감지 (향후 card-transactions API 확장 시)
+  // 현재는 cardApi 데이터에서 주말 사용 정보가 없으므로 placeholder
+  if (cardApi && cardApi.current_month_total > 0) {
+    // 향후 weekend_amount 필드 추가 시 활성화
+  }
 
   return checkPoints;
 }
 
 /**
  * CardTransaction API 응답 → Frontend 타입 변환
- * 4개 카드 구조:
- * - cm1: 카드 사용액 (CardTransaction API)
- * - cm2: 가지급금 (LoanDashboard API)
- * - cm3: 법인세 예상 가중 (TaxSimulation API - corporate_tax.difference)
- * - cm4: 대표자 종합세 예상 가중 (TaxSimulation API - income_tax.difference)
+ * D1.7 5장 카드 구조:
+ * - cm1: 카드 (loans category_breakdown.card)
+ * - cm2: 경조사 (loans category_breakdown.congratulatory)
+ * - cm3: 상품권 (loans category_breakdown.gift_certificate)
+ * - cm4: 접대비 (loans category_breakdown.entertainment)
+ * - cm_total: 총 가지급금 합계 (loans summary.total_outstanding)
  */
 export function transformCardManagementResponse(
   summaryApi: CardTransactionApiResponse,
@@ -128,50 +163,77 @@ export function transformCardManagementResponse(
   taxApi?: TaxSimulationApiResponse | null,
   fallbackData?: CardManagementData
 ): CardManagementData {
-  const changeRate = calculateChangeRate(summaryApi.current_month_total, summaryApi.previous_month_total);
+  const breakdown = loanApi?.category_breakdown;
+  const totalOutstanding = loanApi?.summary?.total_outstanding ?? 0;
 
-  // cm2: 가지급금 금액 (LoanDashboard API 또는 fallback)
-  const loanAmount = loanApi?.summary?.total_outstanding ?? fallbackData?.cards[1]?.amount ?? 0;
+  // 카테고리별 금액 추출
+  const cardAmount = breakdown?.card?.outstanding_amount ?? fallbackData?.cards[0]?.amount ?? 0;
+  const congratulatoryAmount = breakdown?.congratulatory?.outstanding_amount ?? fallbackData?.cards[1]?.amount ?? 0;
+  const giftCertificateAmount = breakdown?.gift_certificate?.outstanding_amount ?? fallbackData?.cards[2]?.amount ?? 0;
+  const entertainmentAmount = breakdown?.entertainment?.outstanding_amount ?? fallbackData?.cards[3]?.amount ?? 0;
 
-  // cm3: 법인세 예상 가중 (TaxSimulation API 또는 fallback)
-  const corporateTaxDifference = taxApi?.corporate_tax?.difference ?? fallbackData?.cards[2]?.amount ?? 0;
+  // 카테고리별 미증빙/미정리 건수
+  const cardUnverified = breakdown?.card?.unverified_count ?? 0;
+  const congratulatoryUnverified = breakdown?.congratulatory?.unverified_count ?? 0;
+  const giftCertificateUnverified = breakdown?.gift_certificate?.unverified_count ?? 0;
+  const entertainmentUnverified = breakdown?.entertainment?.unverified_count ?? 0;
 
-  // cm4: 대표자 종합세 예상 가중 (TaxSimulation API 또는 fallback)
-  const incomeTaxDifference = taxApi?.income_tax?.difference ?? fallbackData?.cards[3]?.amount ?? 0;
+  // 총 합계 (API summary 또는 카테고리 합산)
+  const totalAmount = totalOutstanding > 0
+    ? totalOutstanding
+    : cardAmount + congratulatoryAmount + giftCertificateAmount + entertainmentAmount;
 
-  // 가지급금 경고 배너 표시 여부 결정 (가지급금 잔액 > 0이면 표시)
-  const hasLoanWarning = loanAmount > 0;
+  // 가지급금 경고 배너 표시 여부 (가지급금 잔액 > 0이면 표시)
+  const hasLoanWarning = totalAmount > 0;
 
   return {
-    // 가지급금 관련 경고 배너 (가지급금 있을 때만 표시)
-    warningBanner: hasLoanWarning ? fallbackData?.warningBanner : undefined,
+    warningBanner: hasLoanWarning
+      ? (fallbackData?.warningBanner ?? '가지급금 인정이자 4.6%, 법인세 및 연말정산 시 대표자 종합세 가중 주의')
+      : undefined,
     cards: [
-      // cm1: 카드 사용액 (CardTransaction API)
+      // cm1: 카드
       {
         id: 'cm1',
         label: '카드',
-        amount: summaryApi.current_month_total,
-        previousLabel: `전월 대비 ${changeRate > 0 ? '+' : ''}${changeRate.toFixed(1)}%`,
+        amount: cardAmount,
+        subLabel: cardUnverified > 0 ? `미정리 ${cardUnverified}건` : undefined,
+        subAmount: cardUnverified > 0 ? cardAmount : undefined,
+        isHighlighted: cardUnverified > 0,
       },
-      // cm2: 가지급금 (LoanDashboard API)
+      // cm2: 경조사
       {
         id: 'cm2',
-        label: '가지급금',
-        amount: loanAmount,
+        label: '경조사',
+        amount: congratulatoryAmount,
+        subLabel: congratulatoryUnverified > 0 ? `미증빙 ${congratulatoryUnverified}건` : undefined,
+        subAmount: congratulatoryUnverified > 0 ? congratulatoryAmount : undefined,
+        isHighlighted: congratulatoryUnverified > 0,
       },
-      // cm3: 법인세 예상 가중 (TaxSimulation API)
+      // cm3: 상품권
       {
         id: 'cm3',
-        label: '법인세 예상 가중',
-        amount: corporateTaxDifference,
+        label: '상품권',
+        amount: giftCertificateAmount,
+        subLabel: giftCertificateUnverified > 0 ? `미증빙 ${giftCertificateUnverified}건` : undefined,
+        subAmount: giftCertificateUnverified > 0 ? giftCertificateAmount : undefined,
+        isHighlighted: giftCertificateUnverified > 0,
       },
-      // cm4: 대표자 종합세 예상 가중 (TaxSimulation API)
+      // cm4: 접대비
       {
         id: 'cm4',
-        label: '대표자 종합세 예상 가중',
-        amount: incomeTaxDifference,
+        label: '접대비',
+        amount: entertainmentAmount,
+        subLabel: entertainmentUnverified > 0 ? `미증빙 ${entertainmentUnverified}건` : undefined,
+        subAmount: entertainmentUnverified > 0 ? entertainmentAmount : undefined,
+        isHighlighted: entertainmentUnverified > 0,
+      },
+      // cm_total: 총 가지급금 합계
+      {
+        id: 'cm_total',
+        label: '총 가지급금 합계',
+        amount: totalAmount,
       },
     ],
-    checkPoints: generateCardManagementCheckPoints(summaryApi),
+    checkPoints: generateCardManagementCheckPoints(loanApi, taxApi, summaryApi),
   };
 }
diff --git a/src/lib/api/dashboard/transformers/hr.ts b/src/lib/api/dashboard/transformers/hr.ts
new file mode 100644
index 00000000..309b9bc1
--- /dev/null
+++ b/src/lib/api/dashboard/transformers/hr.ts
@@ -0,0 +1,32 @@
+/**
+ * 근태 현황 (HR/Attendance) 변환
+ */
+
+import type { DailyAttendanceApiResponse } from '../types';
+import type { DailyAttendanceData } from '@/components/business/CEODashboard/types';
+
+const ATTENDANCE_STATUS_MAP: Record<string, '출근' | '휴가' | '지각' | '결근'> = {
+  present: '출근',
+  on_leave: '휴가',
+  late: '지각',
+  absent: '결근',
+};
+
+/**
+ * DailyAttendance API 응답 → Frontend DailyAttendanceData 변환
+ */
+export function transformDailyAttendanceResponse(api: DailyAttendanceApiResponse): DailyAttendanceData {
+  return {
+    present: api.present,
+    onLeave: api.on_leave,
+    late: api.late,
+    absent: api.absent,
+    employees: api.employees.map((emp) => ({
+      id: emp.id,
+      department: emp.department,
+      position: emp.position,
+      name: emp.name,
+      status: ATTENDANCE_STATUS_MAP[emp.status] ?? '출근',
+    })),
+  };
+}
diff --git a/src/lib/api/dashboard/transformers/production-logistics.ts b/src/lib/api/dashboard/transformers/production-logistics.ts
new file mode 100644
index 00000000..ddc9c194
--- /dev/null
+++ b/src/lib/api/dashboard/transformers/production-logistics.ts
@@ -0,0 +1,105 @@
+/**
+ * 생산/물류 현황 (Production/Logistics) 변환
+ */
+
+import type {
+  DailyProductionApiResponse,
+  UnshippedApiResponse,
+  ConstructionApiResponse,
+} from '../types';
+import type {
+  DailyProductionData,
+  UnshippedData,
+  ConstructionData,
+} from '@/components/business/CEODashboard/types';
+
+const WORK_STATUS_MAP: Record<string, '진행중' | '대기' | '완료'> = {
+  in_progress: '진행중',
+  pending: '대기',
+  completed: '완료',
+};
+
+const CONSTRUCTION_STATUS_MAP: Record<string, '진행중' | '예정' | '완료'> = {
+  in_progress: '진행중',
+  scheduled: '예정',
+  completed: '완료',
+};
+
+/**
+ * DailyProduction API 응답 → Frontend DailyProductionData 변환
+ */
+export function transformDailyProductionResponse(api: DailyProductionApiResponse): DailyProductionData {
+  const dateObj = new Date(api.date);
+  const dayNames = ['일요일', '월요일', '화요일', '수요일', '목요일', '금요일', '토요일'];
+  const formattedDate = `${dateObj.getFullYear()}년 ${dateObj.getMonth() + 1}월 ${dateObj.getDate()}일 ${api.day_of_week || dayNames[dateObj.getDay()]}`;
+
+  return {
+    date: formattedDate,
+    processes: api.processes.map((proc) => ({
+      processName: proc.process_name,
+      totalWork: proc.total_work,
+      todo: proc.todo,
+      inProgress: proc.in_progress,
+      completed: proc.completed,
+      urgent: proc.urgent,
+      subLine: proc.sub_line,
+      regular: proc.regular,
+      workerCount: proc.worker_count,
+      workItems: proc.work_items.map((item) => ({
+        id: item.id,
+        orderNo: item.order_no,
+        client: item.client,
+        product: item.product,
+        quantity: item.quantity,
+        status: WORK_STATUS_MAP[item.status] ?? '대기',
+      })),
+      workers: proc.workers.map((w) => ({
+        name: w.name,
+        assigned: w.assigned,
+        completed: w.completed,
+        rate: w.rate,
+      })),
+    })),
+    shipment: {
+      expectedAmount: api.shipment.expected_amount,
+      expectedCount: api.shipment.expected_count,
+      actualAmount: api.shipment.actual_amount,
+      actualCount: api.shipment.actual_count,
+    },
+  };
+}
+
+/**
+ * Unshipped API 응답 → Frontend UnshippedData 변환
+ */
+export function transformUnshippedResponse(api: UnshippedApiResponse): UnshippedData {
+  return {
+    items: api.items.map((item) => ({
+      id: item.id,
+      portNo: item.port_no,
+      siteName: item.site_name,
+      orderClient: item.order_client,
+      dueDate: item.due_date,
+      daysLeft: item.days_left,
+    })),
+  };
+}
+
+/**
+ * Construction API 응답 → Frontend ConstructionData 변환
+ */
+export function transformConstructionResponse(api: ConstructionApiResponse): ConstructionData {
+  return {
+    thisMonth: api.this_month,
+    completed: api.completed,
+    items: api.items.map((item) => ({
+      id: item.id,
+      siteName: item.site_name,
+      client: item.client,
+      startDate: item.start_date,
+      endDate: item.end_date,
+      progress: item.progress,
+      status: CONSTRUCTION_STATUS_MAP[item.status] ?? '진행중',
+    })),
+  };
+}
diff --git a/src/lib/api/dashboard/transformers/receivable.ts b/src/lib/api/dashboard/transformers/receivable.ts
index 0b8f726a..ec77c1d7 100644
--- a/src/lib/api/dashboard/transformers/receivable.ts
+++ b/src/lib/api/dashboard/transformers/receivable.ts
@@ -9,83 +9,48 @@ import type {
   CheckPoint,
   CheckPointType,
 } from '@/components/business/CEODashboard/types';
-import { formatAmount, normalizePath } from './common';
+import { formatAmount, normalizePath, validateHighlightColor } from './common';
 
 // ============================================
-// 미수금 (Receivable)
+// 미수금 (Receivable) — D1.7 cards + check_points 구조
 // ============================================
 
-/**
- * 미수금 현황 CheckPoints 생성
- */
-function generateReceivableCheckPoints(api: ReceivablesApiResponse): CheckPoint[] {
-  const checkPoints: CheckPoint[] = [];
-
-  // 연체 거래처 경고
-  if (api.overdue_vendor_count > 0) {
-    checkPoints.push({
-      id: 'rv-overdue',
-      type: 'warning' as CheckPointType,
-      message: `연체 거래처 ${api.overdue_vendor_count}곳. 회수 조치가 필요합니다.`,
-      highlights: [
-        { text: `연체 거래처 ${api.overdue_vendor_count}곳`, color: 'red' as const },
-      ],
-    });
-  }
-
-  // 미수금 현황
-  if (api.total_receivables > 0) {
-    checkPoints.push({
-      id: 'rv-total',
-      type: 'info' as CheckPointType,
-      message: `총 미수금 ${formatAmount(api.total_receivables)}입니다.`,
-      highlights: [
-        { text: formatAmount(api.total_receivables), color: 'blue' as const },
-      ],
-    });
-  }
-
-  return checkPoints;
-}
-
 /**
  * Receivables API 응답 → Frontend 타입 변환
+ * 백엔드에서 cards[] + check_points[] 구조로 직접 전달
  */
 export function transformReceivableResponse(api: ReceivablesApiResponse): ReceivableData {
-  // 누적 미수금 = 이월 + 매출 - 입금
-  const cumulativeReceivable = api.total_carry_forward + api.total_sales - api.total_deposits;
-
   return {
-    cards: [
-      {
-        id: 'rv1',
-        label: '누적 미수금',
-        amount: cumulativeReceivable,
-        subItems: [
-          { label: '이월', value: api.total_carry_forward },
-          { label: '매출', value: api.total_sales },
-          { label: '입금', value: api.total_deposits },
-        ],
-      },
-      {
-        id: 'rv2',
-        label: '당월 미수금',
-        amount: api.total_receivables,
-        subItems: [
-          { label: '매출', value: api.total_sales },
-          { label: '입금', value: api.total_deposits },
-        ],
-      },
-      {
-        id: 'rv3',
-        label: '거래처 현황',
-        amount: api.vendor_count,
-        unit: '곳',
-        subLabel: `연체 ${api.overdue_vendor_count}곳`,
-      },
-    ],
-    checkPoints: generateReceivableCheckPoints(api),
-    //detailButtonLabel: '미수금 상세',
+    cards: api.cards.map((card) => ({
+      id: card.id,
+      label: card.label,
+      amount: card.amount,
+      subLabel: card.subLabel,
+      unit: card.unit,
+      // sub_items → subItems 매핑
+      subItems: card.sub_items?.map((item) => ({
+        label: item.label,
+        value: item.value,
+      })),
+      // top_items → subItems 매핑 (Top 3 거래처)
+      ...(card.top_items && card.top_items.length > 0
+        ? {
+            subItems: card.top_items.map((item, idx) => ({
+              label: `${idx + 1}. ${item.name}`,
+              value: item.amount,
+            })),
+          }
+        : {}),
+    })),
+    checkPoints: api.check_points.map((cp) => ({
+      id: cp.id,
+      type: cp.type as CheckPointType,
+      message: cp.message,
+      highlights: cp.highlights?.map((h) => ({
+        text: h.text,
+        color: validateHighlightColor(h.color),
+      })),
+    })),
     detailButtonPath: normalizePath('/accounting/receivables-status'),
   };
 }
diff --git a/src/lib/api/dashboard/transformers/sales-purchase.ts b/src/lib/api/dashboard/transformers/sales-purchase.ts
new file mode 100644
index 00000000..b0b70a9d
--- /dev/null
+++ b/src/lib/api/dashboard/transformers/sales-purchase.ts
@@ -0,0 +1,75 @@
+/**
+ * 매출/매입 현황 (Sales/Purchase) 변환
+ */
+
+import type { SalesStatusApiResponse, PurchaseStatusApiResponse } from '../types';
+import type { SalesStatusData, PurchaseStatusData } from '@/components/business/CEODashboard/types';
+
+const STATUS_MAP_SALES: Record<string, '입금완료' | '미입금' | '부분입금'> = {
+  deposited: '입금완료',
+  unpaid: '미입금',
+  partial: '부분입금',
+};
+
+const STATUS_MAP_PURCHASE: Record<string, '결제완료' | '미결제' | '부분결제'> = {
+  paid: '결제완료',
+  unpaid: '미결제',
+  partial: '부분결제',
+};
+
+/**
+ * Sales Summary API 응답 → Frontend SalesStatusData 변환
+ */
+export function transformSalesStatusResponse(api: SalesStatusApiResponse): SalesStatusData {
+  return {
+    cumulativeSales: api.cumulative_sales,
+    achievementRate: api.achievement_rate,
+    yoyChange: api.yoy_change,
+    monthlySales: api.monthly_sales,
+    monthlyTrend: api.monthly_trend.map((item) => ({
+      month: item.label,
+      amount: item.amount,
+    })),
+    clientSales: api.client_sales.map((item) => ({
+      name: item.name,
+      amount: item.amount,
+    })),
+    dailyItems: api.daily_items.map((item) => ({
+      date: item.date,
+      client: item.client,
+      item: item.item,
+      amount: item.amount,
+      status: STATUS_MAP_SALES[item.status] ?? '미입금',
+    })),
+    dailyTotal: api.daily_total,
+  };
+}
+
+/**
+ * Purchase Summary API 응답 → Frontend PurchaseStatusData 변환
+ */
+export function transformPurchaseStatusResponse(api: PurchaseStatusApiResponse): PurchaseStatusData {
+  return {
+    cumulativePurchase: api.cumulative_purchase,
+    unpaidAmount: api.unpaid_amount,
+    yoyChange: api.yoy_change,
+    monthlyTrend: api.monthly_trend.map((item) => ({
+      month: item.label,
+      amount: item.amount,
+    })),
+    materialRatio: api.material_ratio.map((item) => ({
+      name: item.name,
+      value: item.value,
+      percentage: item.percentage,
+      color: item.color,
+    })),
+    dailyItems: api.daily_items.map((item) => ({
+      date: item.date,
+      supplier: item.supplier,
+      item: item.item,
+      amount: item.amount,
+      status: STATUS_MAP_PURCHASE[item.status] ?? '미결제',
+    })),
+    dailyTotal: api.daily_total,
+  };
+}
diff --git a/src/lib/api/dashboard/transformers/status-issue.ts b/src/lib/api/dashboard/transformers/status-issue.ts
index 7216ee6e..d1192839 100644
--- a/src/lib/api/dashboard/transformers/status-issue.ts
+++ b/src/lib/api/dashboard/transformers/status-issue.ts
@@ -24,7 +24,7 @@ const STATUS_BOARD_FALLBACK_SUB_LABELS: Record<string, string> = {
   tax_deadline: '',
   new_clients: '대한철강 외',
   leaves: '',
-  purchases: '(유)한국정밀 외',
+  // purchases: '(유)한국정밀 외',  // [2026-03-03] 비활성화 — 백엔드 path 오류 + 데이터 정합성 이슈 (N4 참조)
   approvals: '구매 결재 외',
 };
 
@@ -52,19 +52,42 @@ function buildStatusSubLabel(item: { id: string; count: number | string; sub_lab
   return fallback.replace(/ 외$/, '');
 }
 
+/**
+ * 프론트 path 오버라이드: 백엔드 path가 잘못되거나 링크 불필요한 항목
+ * - 값이 빈 문자열: 클릭 비활성화 (일정 표시 등 링크 불필요)
+ * - 값이 경로 문자열: 백엔드 path 대신 사용
+ */
+const STATUS_BOARD_PATH_OVERRIDE: Record<string, string> = {
+  tax_deadline: '/accounting/tax-invoices',  // 백엔드 /accounting/tax → 실제 페이지
+  // purchases: '/accounting/purchase',      // [2026-03-03] 비활성화 — purchases 항목 자체를 숨김 (N4 참조)
+};
+
+/**
+ * [2026-03-03] 비활성화 항목: 백엔드 이슈 해결 전까지 현황판에서 숨김
+ * - purchases: path 오류(건설경로 하드코딩) + 데이터 정합성 미확인 (API-SPEC N4 참조)
+ */
+const STATUS_BOARD_HIDDEN_ITEMS = new Set(['purchases']);
+
 /**
  * StatusBoard API 응답 → Frontend 타입 변환
  * API 응답 형식이 TodayIssueItem과 거의 동일하므로 단순 매핑
  */
 export function transformStatusBoardResponse(api: StatusBoardApiResponse): TodayIssueItem[] {
-  return api.items.map((item) => ({
-    id: item.id,
-    label: item.label,
-    count: item.count,
-    subLabel: buildStatusSubLabel(item),
-    path: normalizePath(item.path, { addViewMode: true }),
-    isHighlighted: item.isHighlighted,
-  }));
+  return api.items.filter((item) => !STATUS_BOARD_HIDDEN_ITEMS.has(item.id)).map((item) => {
+    const overridePath = STATUS_BOARD_PATH_OVERRIDE[item.id];
+    const path = overridePath !== undefined
+      ? overridePath
+      : normalizePath(item.path, { addViewMode: true });
+
+    return {
+      id: item.id,
+      label: item.label,
+      count: item.count,
+      subLabel: buildStatusSubLabel(item),
+      path,
+      isHighlighted: item.isHighlighted,
+    };
+  });
 }
 
 // ============================================
diff --git a/src/lib/api/dashboard/transformers/tax-benefits.ts b/src/lib/api/dashboard/transformers/tax-benefits.ts
index 85e444ae..60a49693 100644
--- a/src/lib/api/dashboard/transformers/tax-benefits.ts
+++ b/src/lib/api/dashboard/transformers/tax-benefits.ts
@@ -4,7 +4,9 @@
 
 import type {
   VatApiResponse,
+  VatDetailApiResponse,
   EntertainmentApiResponse,
+  EntertainmentDetailApiResponse,
   WelfareApiResponse,
   WelfareDetailApiResponse,
 } from '../types';
@@ -47,6 +49,90 @@ export function transformVatResponse(api: VatApiResponse): VatData {
   };
 }
 
+// ============================================
+// 부가세 상세 (VatDetail)
+// ============================================
+
+/**
+ * VatDetail API 응답 → DetailModalConfig 변환
+ * 부가세 상세 모달 설정 생성
+ */
+export function transformVatDetailResponse(api: VatDetailApiResponse): DetailModalConfig {
+  const { period_label, period_options, summary, reference_table, unissued_invoices } = api;
+
+  // 참조 테이블 행 구성: direction(invoice_type) 형식 + 납부세액 행
+  const refRows = reference_table.map(row => ({
+    category: `${row.direction_label}(${row.invoice_type_label})`,
+    supplyAmount: formatNumber(row.supply_amount) + '원',
+    taxAmount: formatNumber(row.tax_amount) + '원',
+  }));
+
+  // 납부세액 행 추가
+  const paymentLabel = summary.is_refund ? '환급세액' : '납부세액';
+  refRows.push({
+    category: paymentLabel,
+    supplyAmount: '',
+    taxAmount: formatNumber(summary.estimated_payment) + '원',
+  });
+
+  return {
+    title: '예상 납부세액',
+    periodSelect: {
+      enabled: true,
+      options: period_options.map(opt => ({ value: opt.value, label: opt.label })),
+      defaultValue: period_options[0]?.value,
+    },
+    summaryCards: [
+      { label: '매출 공급가액', value: summary.sales_supply_amount, unit: '원' },
+      { label: '매입 공급가액', value: summary.purchases_supply_amount, unit: '원' },
+      { label: summary.is_refund ? '예상 환급세액' : '예상 납부세액', value: summary.estimated_payment, unit: '원' },
+    ],
+    referenceTable: {
+      title: `${period_label} 부가세 요약`,
+      columns: [
+        { key: 'category', label: '구분', align: 'left' },
+        { key: 'supplyAmount', label: '공급가액', align: 'right' },
+        { key: 'taxAmount', label: '세액', align: 'right' },
+      ],
+      data: refRows,
+    },
+    table: {
+      title: '세금계산서 미발행/미수취 내역',
+      columns: [
+        { key: 'no', label: 'No.', align: 'center' },
+        { key: 'type', label: '구분', align: 'center' },
+        { key: 'issueDate', label: '발생일자', align: 'center', format: 'date' },
+        { key: 'vendor', label: '거래처', align: 'left' },
+        { key: 'vat', label: '부가세', align: 'right', format: 'currency' },
+        { key: 'invoiceStatus', label: '세금계산서 미발행/미수취', align: 'center' },
+      ],
+      data: unissued_invoices.map((inv, idx) => ({
+        no: idx + 1,
+        type: inv.direction_label,
+        issueDate: inv.issue_date,
+        vendor: inv.vendor_name,
+        vat: inv.tax_amount,
+        invoiceStatus: inv.status,
+      })),
+      filters: [
+        {
+          key: 'type',
+          options: [
+            { value: 'all', label: '전체' },
+            { value: '매출', label: '매출' },
+            { value: '매입', label: '매입' },
+          ],
+          defaultValue: 'all',
+        },
+      ],
+      showTotal: true,
+      totalLabel: '합계',
+      totalValue: unissued_invoices.reduce((sum, inv) => sum + inv.tax_amount, 0),
+      totalColumnKey: 'vat',
+    },
+  };
+}
+
 // ============================================
 // 접대비 (Entertainment)
 // ============================================
@@ -56,17 +142,8 @@ export function transformVatResponse(api: VatApiResponse): VatData {
  * 접대비 현황 데이터 변환
  */
 export function transformEntertainmentResponse(api: EntertainmentApiResponse): EntertainmentData {
-  // 사용금액(et_used)을 잔여한도(et_remaining) 앞으로 재배치
-  const reordered = [...api.cards];
-  const usedIdx = reordered.findIndex((c) => c.id === 'et_used');
-  const remainIdx = reordered.findIndex((c) => c.id === 'et_remaining');
-  if (usedIdx > remainIdx && remainIdx >= 0) {
-    const [used] = reordered.splice(usedIdx, 1);
-    reordered.splice(remainIdx, 0, used);
-  }
-
   return {
-    cards: reordered.map((card) => ({
+    cards: api.cards.map((card) => ({
       id: card.id,
       label: card.label,
       amount: card.amount,
@@ -94,17 +171,8 @@ export function transformEntertainmentResponse(api: EntertainmentApiResponse): E
  * 복리후생비 현황 데이터 변환
  */
 export function transformWelfareResponse(api: WelfareApiResponse): WelfareData {
-  // 사용금액(wf_used)을 잔여한도(wf_remaining) 앞으로 재배치
-  const reordered = [...api.cards];
-  const usedIdx = reordered.findIndex((c) => c.id === 'wf_used');
-  const remainIdx = reordered.findIndex((c) => c.id === 'wf_remaining');
-  if (usedIdx > remainIdx && remainIdx >= 0) {
-    const [used] = reordered.splice(usedIdx, 1);
-    reordered.splice(remainIdx, 0, used);
-  }
-
   return {
-    cards: reordered.map((card) => ({
+    cards: api.cards.map((card) => ({
       id: card.id,
       label: card.label,
       amount: card.amount,
@@ -131,6 +199,183 @@ export function transformWelfareResponse(api: WelfareApiResponse): WelfareData {
  * WelfareDetail API 응답 → DetailModalConfig 변환
  * 복리후생비 상세 모달 설정 생성
  */
+// ============================================
+// 접대비 상세 (EntertainmentDetail)
+// ============================================
+
+/**
+ * EntertainmentDetail API 응답 → DetailModalConfig 변환
+ * 접대비 상세 모달 설정 생성
+ */
+export function transformEntertainmentDetailResponse(api: EntertainmentDetailApiResponse): DetailModalConfig {
+  const { summary, risk_review, monthly_usage, user_distribution, transactions, calculation, quarterly } = api;
+
+  // 법인 유형 라벨
+  const companyTypeLabel = calculation.company_type === 'large' ? '일반법인' : '중소기업';
+
+  return {
+    title: '접대비 상세',
+    dateFilter: {
+      enabled: true,
+      defaultPreset: '당월',
+      showSearch: true,
+    },
+    summaryCards: [
+      { label: '당해년도 접대비 총 한도', value: summary.annual_limit, unit: '원' },
+      { label: '당해년도 접대비 잔여한도', value: summary.annual_remaining, unit: '원' },
+      { label: '당해년도 접대비 사용금액', value: summary.annual_used, unit: '원' },
+      { label: '당해년도 접대비 초과 금액', value: summary.annual_exceeded, unit: '원' },
+    ],
+    reviewCards: {
+      title: '접대비 검토 필요',
+      cards: risk_review.map(r => ({
+        label: r.label,
+        amount: r.amount,
+        subLabel: r.label === '기피업종'
+          ? (r.count > 0 ? `불인정 ${r.count}건` : '0건')
+          : (r.count > 0 ? `미증빙 ${r.count}건` : '0건'),
+      })),
+    },
+    barChart: {
+      title: '월별 접대비 사용 추이',
+      data: monthly_usage.map(item => ({
+        name: item.label,
+        value: item.amount,
+      })),
+      dataKey: 'value',
+      xAxisKey: 'name',
+      color: '#60A5FA',
+    },
+    pieChart: {
+      title: '사용자별 접대비 사용 비율',
+      data: user_distribution.map(item => ({
+        name: item.user_name,
+        value: item.amount,
+        percentage: item.percentage,
+        color: item.color,
+      })),
+    },
+    table: {
+      title: '월별 접대비 사용 내역',
+      columns: [
+        { key: 'no', label: 'No.', align: 'center' },
+        { key: 'cardName', label: '카드명', align: 'left' },
+        { key: 'user', label: '사용자', align: 'center' },
+        { key: 'useDate', label: '사용일시', align: 'center', format: 'date' },
+        { key: 'store', label: '가맹점명', align: 'left' },
+        { key: 'amount', label: '사용금액', align: 'right', format: 'currency' },
+        { key: 'riskType', label: '리스크', align: 'center' },
+      ],
+      data: transactions.map((tx, idx) => ({
+        no: idx + 1,
+        cardName: tx.card_name,
+        user: tx.user_name,
+        useDate: tx.expense_date,
+        store: tx.vendor_name,
+        amount: tx.amount,
+        riskType: tx.risk_type,
+      })),
+      filters: [
+        {
+          key: 'riskType',
+          options: [
+            { value: 'all', label: '전체' },
+            { value: '주말/심야', label: '주말/심야' },
+            { value: '기피업종', label: '기피업종' },
+            { value: '고액 결제', label: '고액 결제' },
+            { value: '증빙 미비', label: '증빙 미비' },
+            { value: '정상', label: '정상' },
+          ],
+          defaultValue: 'all',
+        },
+      ],
+      showTotal: true,
+      totalLabel: '합계',
+      totalValue: transactions.reduce((sum, tx) => sum + tx.amount, 0),
+      totalColumnKey: 'amount',
+    },
+    referenceTables: [
+      {
+        title: '접대비 손금한도 계산 - 기본한도',
+        columns: [
+          { key: 'type', label: '법인 유형', align: 'left' },
+          { key: 'annualLimit', label: '연간 기본한도', align: 'right' },
+          { key: 'monthlyLimit', label: '월 환산', align: 'right' },
+        ],
+        data: [
+          { type: '일반법인', annualLimit: '12,000,000원', monthlyLimit: '1,000,000원' },
+          { type: '중소기업', annualLimit: '36,000,000원', monthlyLimit: '3,000,000원' },
+        ],
+      },
+      {
+        title: '수입금액별 추가한도',
+        columns: [
+          { key: 'range', label: '수입금액 구간', align: 'left' },
+          { key: 'formula', label: '추가한도 계산식', align: 'left' },
+        ],
+        data: [
+          { range: '100억원 이하', formula: '수입금액 × 0.2%' },
+          { range: '100억 초과 ~ 500억 이하', formula: '2,000만원 + (수입금액 - 100억) × 0.1%' },
+          { range: '500억원 초과', formula: '6,000만원 + (수입금액 - 500억) × 0.03%' },
+        ],
+      },
+    ],
+    calculationCards: {
+      title: '접대비 계산',
+      cards: [
+        { label: `${companyTypeLabel} 연간 기본한도`, value: calculation.base_limit },
+        { label: '당해년도 수입금액별 추가한도', value: calculation.revenue_additional, operator: '+' as const },
+        { label: '당해년도 접대비 총 한도', value: calculation.annual_limit, operator: '=' as const },
+      ],
+    },
+    quarterlyTable: {
+      title: '접대비 현황',
+      rows: [
+        {
+          label: '한도금액',
+          q1: quarterly[0]?.limit ?? 0,
+          q2: quarterly[1]?.limit ?? 0,
+          q3: quarterly[2]?.limit ?? 0,
+          q4: quarterly[3]?.limit ?? 0,
+          total: quarterly.reduce((sum, q) => sum + (q.limit ?? 0), 0),
+        },
+        {
+          label: '이월금액',
+          q1: quarterly[0]?.carryover ?? 0,
+          q2: quarterly[1]?.carryover ?? '',
+          q3: quarterly[2]?.carryover ?? '',
+          q4: quarterly[3]?.carryover ?? '',
+          total: '',
+        },
+        {
+          label: '사용금액',
+          q1: quarterly[0]?.used ?? '',
+          q2: quarterly[1]?.used ?? '',
+          q3: quarterly[2]?.used ?? '',
+          q4: quarterly[3]?.used ?? '',
+          total: quarterly.reduce((sum, q) => sum + (q.used ?? 0), 0) || '',
+        },
+        {
+          label: '잔여한도',
+          q1: quarterly[0]?.remaining ?? '',
+          q2: quarterly[1]?.remaining ?? '',
+          q3: quarterly[2]?.remaining ?? '',
+          q4: quarterly[3]?.remaining ?? '',
+          total: '',
+        },
+        {
+          label: '초과금액',
+          q1: quarterly[0]?.exceeded ?? '',
+          q2: quarterly[1]?.exceeded ?? '',
+          q3: quarterly[2]?.exceeded ?? '',
+          q4: quarterly[3]?.exceeded ?? '',
+          total: quarterly.reduce((sum, q) => sum + (q.exceeded ?? 0), 0) || '',
+        },
+      ],
+    },
+  };
+}
+
 export function transformWelfareDetailResponse(api: WelfareDetailApiResponse): DetailModalConfig {
   const { summary, monthly_usage, category_distribution, transactions, calculation, quarterly } = api;
 
diff --git a/src/lib/api/dashboard/types.ts b/src/lib/api/dashboard/types.ts
index ad3839da..8b9c5cb8 100644
--- a/src/lib/api/dashboard/types.ts
+++ b/src/lib/api/dashboard/types.ts
@@ -40,23 +40,59 @@ export interface DailyReportApiResponse {
   monthly_operating_expense: number;  // 월 운영비 (직전 3개월 평균)
   operating_months: number | null;    // 운영 가능 개월 수
   operating_stability: OperatingStability;  // 안정성 상태
-  // 어제 대비 변동률 (optional - 백엔드에서 제공 시)
+  // 기획서 D1.7 자금현황 카드용 필드
+  receivable_balance: number;         // 미수금 잔액
+  payable_balance: number;            // 미지급금 잔액
+  monthly_expense_total: number;      // 당월 예상 지출 합계
+  // 어제 대비 변동률 (optional - 백엔드에서 제공 시, 현재 주석 처리)
   daily_change?: DailyChangeRate;
 }
 
 // ============================================
-// 2. Receivables API 응답 타입
+// 2. Receivables API 응답 타입 (D1.7 cards + check_points 구조)
 // ============================================
 
+/** 미수금 카드 서브 아이템 */
+export interface ReceivablesCardSubItem {
+  label: string;
+  value: number;
+}
+
+/** 미수금 Top 거래처 아이템 */
+export interface ReceivablesTopItem {
+  name: string;
+  amount: number;
+}
+
+/** 미수금 금액 카드 아이템 */
+export interface ReceivablesAmountCardApiResponse {
+  id: string;
+  label: string;
+  amount: number;
+  subLabel?: string;
+  unit?: string;
+  sub_items?: ReceivablesCardSubItem[];
+  top_items?: ReceivablesTopItem[];
+}
+
+/** 미수금 체크포인트 하이라이트 아이템 */
+export interface ReceivablesHighlightItemApiResponse {
+  text: string;
+  color: string;
+}
+
+/** 미수금 체크포인트 아이템 */
+export interface ReceivablesCheckPointApiResponse {
+  id: string;
+  type: string;
+  message: string;
+  highlights?: ReceivablesHighlightItemApiResponse[];
+}
+
 /** GET /api/proxy/receivables/summary 응답 */
 export interface ReceivablesApiResponse {
-  total_carry_forward: number;   // 이월 미수금
-  total_sales: number;           // 당월 매출
-  total_deposits: number;        // 당월 입금
-  total_bills: number;           // 당월 어음
-  total_receivables: number;     // 미수금 잔액
-  vendor_count: number;          // 거래처 수
-  overdue_vendor_count: number;  // 연체 거래처 수
+  cards: ReceivablesAmountCardApiResponse[];
+  check_points: ReceivablesCheckPointApiResponse[];
 }
 
 // ============================================
@@ -276,6 +312,56 @@ export interface VatApiResponse {
   check_points: VatCheckPointApiResponse[];
 }
 
+// ============================================
+// 9-1. Vat Detail (부가세 상세) API 응답 타입
+// ============================================
+
+/** 부가세 상세 요약 */
+export interface VatDetailSummaryApiResponse {
+  sales_supply_amount: number;      // 매출 공급가액
+  sales_tax_amount: number;         // 매출 세액
+  purchases_supply_amount: number;  // 매입 공급가액
+  purchases_tax_amount: number;     // 매입 세액
+  estimated_payment: number;        // 예상 납부세액
+  is_refund: boolean;               // 환급 여부
+}
+
+/** 부가세 요약 테이블 행 */
+export interface VatReferenceTableRowApiResponse {
+  direction: string;              // sales | purchases
+  direction_label: string;        // 매출 | 매입
+  invoice_type: string;           // tax_invoice | invoice | modified
+  invoice_type_label: string;     // 전자세금계산서 | 계산서 | 수정세금계산서
+  supply_amount: number;          // 공급가액
+  tax_amount: number;             // 세액
+}
+
+/** 미발행/미수취 세금계산서 */
+export interface VatUnissuedInvoiceApiResponse {
+  id: number;
+  direction: string;
+  direction_label: string;        // 매출 | 매입
+  issue_date: string;             // 발생일자
+  vendor_name: string;            // 거래처명
+  tax_amount: number;             // 부가세
+  status: string;                 // 미발행 | 미수취
+}
+
+/** 신고기간 옵션 */
+export interface VatPeriodOptionApiResponse {
+  value: string;                  // "2026-quarter-1"
+  label: string;                  // "2026년 1기 예정신고"
+}
+
+/** GET /api/proxy/vat/detail 응답 */
+export interface VatDetailApiResponse {
+  period_label: string;
+  period_options: VatPeriodOptionApiResponse[];
+  summary: VatDetailSummaryApiResponse;
+  reference_table: VatReferenceTableRowApiResponse[];
+  unissued_invoices: VatUnissuedInvoiceApiResponse[];
+}
+
 // ============================================
 // 10. Entertainment (접대비) API 응답 타입
 // ============================================
@@ -342,6 +428,81 @@ export interface WelfareApiResponse {
   check_points: WelfareCheckPointApiResponse[];
 }
 
+// ============================================
+// 11-1. Entertainment Detail (접대비 상세) API 응답 타입
+// ============================================
+
+/** 접대비 상세 요약 */
+export interface EntertainmentDetailSummaryApiResponse {
+  annual_limit: number;       // 당해년도 접대비 총 한도
+  annual_remaining: number;   // 당해년도 접대비 잔여한도
+  annual_used: number;        // 당해년도 접대비 사용금액
+  annual_exceeded: number;    // 당해년도 접대비 초과 금액
+}
+
+/** 접대비 리스크 검토 카드 */
+export interface EntertainmentRiskReviewApiResponse {
+  label: string;    // 주말/심야, 기피업종, 고액 결제, 증빙 미비
+  amount: number;   // 금액
+  count: number;    // 건수
+}
+
+/** 접대비 월별 사용 추이 */
+export interface EntertainmentMonthlyUsageApiResponse {
+  month: number;      // 1~12
+  label: string;      // "1월"
+  amount: number;     // 사용 금액
+}
+
+/** 접대비 사용자별 분포 */
+export interface EntertainmentUserDistributionApiResponse {
+  user_name: string;      // 사용자명
+  amount: number;         // 금액
+  percentage: number;     // 비율 (%)
+  color: string;          // 차트 색상
+}
+
+/** 접대비 거래 내역 */
+export interface EntertainmentTransactionApiResponse {
+  id: number;
+  card_name: string;        // 카드명
+  user_name: string;        // 사용자명
+  expense_date: string;     // 사용일자
+  vendor_name: string;      // 가맹점명
+  amount: number;           // 사용금액
+  risk_type: string;        // 리스크 유형 (주말/심야, 기피업종, 고액 결제, 증빙 미비, 정상)
+}
+
+/** 접대비 손금한도 계산 정보 */
+export interface EntertainmentCalculationApiResponse {
+  company_type: string;         // 법인 유형 (large|medium|small)
+  base_limit: number;           // 기본한도
+  revenue: number;              // 수입금액
+  revenue_additional: number;   // 수입금액별 추가한도
+  annual_limit: number;         // 연간 총 한도
+}
+
+/** 접대비 분기별 현황 */
+export interface EntertainmentQuarterlyStatusApiResponse {
+  quarter: number;          // 분기 (1-4)
+  limit: number;            // 한도금액
+  carryover: number;        // 이월금액
+  used: number;             // 사용금액
+  remaining: number;        // 잔여한도
+  exceeded: number;         // 초과금액
+}
+
+/** GET /api/proxy/entertainment/detail 응답 */
+export interface EntertainmentDetailApiResponse {
+  summary: EntertainmentDetailSummaryApiResponse;
+  risk_review: EntertainmentRiskReviewApiResponse[];
+  monthly_usage: EntertainmentMonthlyUsageApiResponse[];
+  user_distribution: EntertainmentUserDistributionApiResponse[];
+  transactions: EntertainmentTransactionApiResponse[];
+  calculation: EntertainmentCalculationApiResponse;
+  quarterly: EntertainmentQuarterlyStatusApiResponse[];
+}
+
 // ============================================
 // 12. Welfare Detail (복리후생비 상세) API 응답 타입
 // ============================================
@@ -613,9 +774,8 @@ export interface ExpectedExpenseDashboardDetailApiResponse {
 /** 가지급금 대시보드 요약 */
 export interface LoanDashboardSummaryApiResponse {
   total_outstanding: number;     // 미정산 잔액
-  settled_amount: number;        // 정산 완료 금액
   recognized_interest: number;   // 인정이자
-  pending_count: number;         // 미정산 건수
+  outstanding_count: number;     // 미정산 건수
 }
 
 /** 가지급금 월별 추이 */
@@ -640,17 +800,24 @@ export interface LoanItemApiResponse {
   user_name: string;      // 사용자명
   loan_date: string;      // 가지급일
   amount: number;         // 금액
-  description: string;    // 설명
+  content: string;        // 내용 (백엔드 필드명)
+  category: string;       // 카테고리 라벨 (카드/경조사/상품권/접대비)
   status: string;         // 상태 코드
-  status_label: string;   // 상태 라벨
+  status_label?: string;  // 상태 라벨 (optional - dashboard()에서 미반환 가능)
+}
+
+/** 가지급금 카테고리별 집계 (D1.7) */
+export interface LoanCategoryBreakdown {
+  outstanding_amount: number;
+  total_count: number;
+  unverified_count: number;
 }
 
 /** GET /api/v1/loans/dashboard 응답 */
 export interface LoanDashboardApiResponse {
   summary: LoanDashboardSummaryApiResponse;
-  monthly_trend: LoanMonthlyTrendApiResponse[];
-  user_distribution: LoanUserDistributionApiResponse[];
-  items: LoanItemApiResponse[];
+  category_breakdown?: Record<string, LoanCategoryBreakdown>;
+  loans: LoanItemApiResponse[];
 }
 
 // ============================================
@@ -706,4 +873,198 @@ export interface TaxSimulationApiResponse {
   loan_summary: TaxSimulationLoanSummaryApiResponse;  // 가지급금 요약
   corporate_tax: CorporateTaxComparisonApiResponse;   // 법인세 비교
   income_tax: IncomeTaxComparisonApiResponse;         // 소득세 비교
+}
+
+// ============================================
+// 19. SalesStatus (매출 현황) API 응답 타입
+// ============================================
+
+/** 매출 월별 추이 */
+export interface SalesMonthlyTrendApiResponse {
+  month: string;    // "2026-08"
+  label: string;    // "8월"
+  amount: number;   // 금액
+}
+
+/** 거래처별 매출 */
+export interface SalesClientApiResponse {
+  name: string;     // 거래처명
+  amount: number;   // 금액
+}
+
+/** 일별 매출 아이템 */
+export interface SalesDailyItemApiResponse {
+  date: string;     // "2026-02-01"
+  client: string;   // 거래처명
+  item: string;     // 품목명
+  amount: number;   // 금액
+  status: 'deposited' | 'unpaid' | 'partial'; // 입금상태
+}
+
+/** GET /api/v1/dashboard/sales/summary 응답 */
+export interface SalesStatusApiResponse {
+  cumulative_sales: number;          // 누적 매출
+  achievement_rate: number;          // 달성률 (%)
+  yoy_change: number;                // 전년 동월 대비 변화율 (%)
+  monthly_sales: number;             // 당월 매출
+  monthly_trend: SalesMonthlyTrendApiResponse[];
+  client_sales: SalesClientApiResponse[];
+  daily_items: SalesDailyItemApiResponse[];
+  daily_total: number;               // 일별 합계
+}
+
+// ============================================
+// 20. PurchaseStatus (매입 현황) API 응답 타입
+// ============================================
+
+/** 매입 월별 추이 */
+export interface PurchaseMonthlyTrendDashboardApiResponse {
+  month: string;    // "2026-08"
+  label: string;    // "8월"
+  amount: number;   // 금액
+}
+
+/** 자재 구성 비율 */
+export interface PurchaseMaterialRatioApiResponse {
+  name: string;       // "원자재", "부자재", "소모품"
+  value: number;      // 금액
+  percentage: number; // 비율 (%)
+  color: string;      // 차트 색상
+}
+
+/** 일별 매입 아이템 */
+export interface PurchaseDailyItemApiResponse {
+  date: string;       // "2026-02-01"
+  supplier: string;   // 거래처명
+  item: string;       // 품목명
+  amount: number;     // 금액
+  status: 'paid' | 'unpaid' | 'partial'; // 결제상태
+}
+
+/** GET /api/v1/dashboard/purchases/summary 응답 */
+export interface PurchaseStatusApiResponse {
+  cumulative_purchase: number;       // 누적 매입
+  unpaid_amount: number;             // 미결제 금액
+  yoy_change: number;                // 전년 동월 대비 변화율 (%)
+  monthly_trend: PurchaseMonthlyTrendDashboardApiResponse[];
+  material_ratio: PurchaseMaterialRatioApiResponse[];
+  daily_items: PurchaseDailyItemApiResponse[];
+  daily_total: number;               // 일별 합계
+}
+
+// ============================================
+// 21. DailyProduction (생산 현황) API 응답 타입
+// ============================================
+
+/** 공정별 작업 아이템 */
+export interface ProductionWorkItemApiResponse {
+  id: string;
+  order_no: string;     // 수주번호
+  client: string;       // 거래처명
+  product: string;      // 제품명
+  quantity: number;      // 수량
+  status: 'in_progress' | 'pending' | 'completed';
+}
+
+/** 공정별 작업자 */
+export interface ProductionWorkerApiResponse {
+  name: string;
+  assigned: number;     // 배정 건수
+  completed: number;    // 완료 건수
+  rate: number;         // 완료율 (%)
+}
+
+/** 공정별 데이터 */
+export interface ProductionProcessApiResponse {
+  process_name: string;     // "스크린", "슬랫", "절곡"
+  total_work: number;
+  todo: number;
+  in_progress: number;
+  completed: number;
+  urgent: number;           // 긴급 건수
+  sub_line: number;
+  regular: number;
+  worker_count: number;
+  work_items: ProductionWorkItemApiResponse[];
+  workers: ProductionWorkerApiResponse[];
+}
+
+/** 출고 현황 */
+export interface ShipmentApiResponse {
+  expected_amount: number;
+  expected_count: number;
+  actual_amount: number;
+  actual_count: number;
+}
+
+/** GET /api/v1/dashboard/production/summary 응답 */
+export interface DailyProductionApiResponse {
+  date: string;               // "2026-02-23"
+  day_of_week: string;        // "월요일"
+  processes: ProductionProcessApiResponse[];
+  shipment: ShipmentApiResponse;
+}
+
+// ============================================
+// 22. Unshipped (미출고 내역) API 응답 타입
+// ============================================
+
+/** 미출고 아이템 */
+export interface UnshippedItemApiResponse {
+  id: string;
+  port_no: string;          // 로트번호
+  site_name: string;        // 현장명
+  order_client: string;     // 수주처
+  due_date: string;         // 납기일
+  days_left: number;        // 잔여일수
+}
+
+/** GET /api/v1/dashboard/unshipped/summary 응답 */
+export interface UnshippedApiResponse {
+  items: UnshippedItemApiResponse[];
+  total_count: number;
+}
+
+// ============================================
+// 23. Construction (시공 현황) API 응답 타입
+// ============================================
+
+/** 시공 아이템 */
+export interface ConstructionItemApiResponse {
+  id: string;
+  site_name: string;        // 현장명
+  client: string;           // 거래처명
+  start_date: string;       // 시작일
+  end_date: string;         // 종료일
+  progress: number;         // 진행률 (%)
+  status: 'in_progress' | 'scheduled' | 'completed';
+}
+
+/** GET /api/v1/dashboard/construction/summary 응답 */
+export interface ConstructionApiResponse {
+  this_month: number;       // 이번 달 시공 건수
+  completed: number;        // 완료 건수
+  items: ConstructionItemApiResponse[];
+}
+
+// ============================================
+// 24. DailyAttendance (근태 현황) API 응답 타입
+// ============================================
+
+/** 직원 근태 아이템 */
+export interface AttendanceEmployeeApiResponse {
+  id: string;
+  department: string;       // 부서명
+  position: string;         // 직급
+  name: string;             // 이름
+  status: 'present' | 'on_leave' | 'late' | 'absent';
+}
+
+/** GET /api/v1/dashboard/attendance/summary 응답 */
+export interface DailyAttendanceApiResponse {
+  present: number;          // 출근
+  on_leave: number;         // 휴가
+  late: number;             // 지각
+  absent: number;           // 결근
+  employees: AttendanceEmployeeApiResponse[];
 }
\ No newline at end of file