fix: middleware publicRoutes 타입 에러 수정

- feat: MNG→SAM 자동 로그인 (auto-login 페이지, token-login API 프록시, auth-config)
- feat: QMS 품질감사 API 연동 (actions, hooks, Day1/Day2 컴포넌트 개선)
- feat: 공지 팝업 모달 (NoticePopupContainer, PopupManagement 설정 개선)
- feat: CEO 대시보드 캘린더 섹션 개선
- fix: 게시판 폼, 로그인 페이지, 작업자 화면, 청구서 관리 수정
- chore: AuthenticatedLayout, logout, userStorage 정리

CLAUDE.md

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

Jenkinsfile

@@ -17,7 +17,7 @@ pipeline {
                 script {
                     env.GIT_COMMIT_MSG = sh(script: "git log -1 --pretty=format:'%s'", returnStdout: true).trim()
                 }
-                slackSend channel: '#product_infra', color: '#439FE0', tokenCredentialId: 'slack-token',
+                slackSend channel: '#deploy_react', color: '#439FE0', tokenCredentialId: 'slack-token',
                     message: "🚀 *react* 빌드 시작 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
             }
         }
@@ -128,11 +128,11 @@ pipeline {
 
     post {
         success {
-            slackSend channel: '#product_infra', color: 'good', tokenCredentialId: 'slack-token',
+            slackSend channel: '#deploy_react', color: 'good', tokenCredentialId: 'slack-token',
                 message: "✅ *react* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
         }
         failure {
-            slackSend channel: '#product_infra', color: 'danger', tokenCredentialId: 'slack-token',
+            slackSend channel: '#deploy_react', color: 'danger', tokenCredentialId: 'slack-token',
                 message: "❌ *react* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
         }
     }

package.json

@@ -3,7 +3,7 @@
   "version": "0.1.0",
   "private": true,
   "scripts": {
-    "dev": "next dev --turbo",
+    "dev": "next dev",
     "build": "next build",
     "build:restart": "lsof -ti:3000 | xargs kill 2>/dev/null; next build && next start &",
     "start": "next start -H 0.0.0.0",

src/app/[locale]/(protected)/accounting/bad-debt-collection/page.tsx

@@ -55,7 +55,7 @@ export default function BadDebtCollectionPage() {
   return (
     <BadDebtCollection
       initialData={data}
-      initialSummary={summary as { total_amount: number; collecting_amount: number; legal_action_amount: number; recovered_amount: number; bad_debt_amount: number; } | null}
+      initialSummary={summary as { total_amount: number; collecting_amount: number; legal_action_amount: number; collection_end_amount: number; } | null}
     />
   );
 }

src/app/[locale]/(protected)/accounting/vendors/page.tsx

@@ -17,7 +17,7 @@ export default function VendorsPage() {
 
   useEffect(() => {
     if (mode !== 'new') {
-      getClients({ size: 100 })
+      getClients({ size: 1000 })
         .then(result => {
           setData(result.data);
           setTotal(result.total);

src/app/[locale]/(protected)/dev/component-registry/previews.tsx

@@ -96,6 +96,14 @@ import { DataTable } from '@/components/organisms/DataTable';
 import { SearchableSelectionModal } from '@/components/organisms/SearchableSelectionModal/SearchableSelectionModal';
 // UI - 추가
 import { VisuallyHidden } from '@/components/ui/visually-hidden';
+import { DateRangePicker } from '@/components/ui/date-range-picker';
+import { DateTimePicker } from '@/components/ui/date-time-picker';
+// Molecules - 추가
+import { ColumnSettingsPopover } from '@/components/molecules/ColumnSettingsPopover';
+import { GenericCRUDDialog } from '@/components/molecules/GenericCRUDDialog';
+import { ReorderButtons } from '@/components/molecules/ReorderButtons';
+// Organisms - 추가
+import { LineItemsTable } from '@/components/organisms/LineItemsTable/LineItemsTable';
 // Lucide icons for demos
 import { Bell, Package, FileText, Users, TrendingUp, Settings, Inbox } from 'lucide-react';
 
@@ -339,6 +347,89 @@ function SearchableSelectionDemo() {
   );
 }
 
+// ── 추가 Demo Wrappers ──
+
+function DateRangePickerDemo() {
+  const [start, setStart] = useState<string | undefined>();
+  const [end, setEnd] = useState<string | undefined>();
+  return (
+    <div className="max-w-sm">
+      <DateRangePicker startDate={start} endDate={end} onStartDateChange={setStart} onEndDateChange={setEnd} />
+    </div>
+  );
+}
+
+function DateTimePickerDemo() {
+  const [v, setV] = useState<string | undefined>();
+  return (
+    <div className="max-w-sm">
+      <DateTimePicker value={v} onChange={setV} />
+    </div>
+  );
+}
+
+function ColumnSettingsPopoverDemo() {
+  const [cols, setCols] = useState([
+    { key: 'name', label: '품목명', visible: true, locked: true },
+    { key: 'spec', label: '규격', visible: true, locked: false },
+    { key: 'qty', label: '수량', visible: true, locked: false },
+    { key: 'price', label: '단가', visible: false, locked: false },
+    { key: 'note', label: '비고', visible: false, locked: false },
+  ]);
+  return (
+    <ColumnSettingsPopover
+      columns={cols}
+      onToggle={(key) => setCols((prev) => prev.map((c) => (c.key === key && !c.locked ? { ...c, visible: !c.visible } : c)))}
+      onReset={() => setCols((prev) => prev.map((c) => ({ ...c, visible: true })))}
+      hasHiddenColumns={cols.some((c) => !c.visible)}
+    />
+  );
+}
+
+function GenericCRUDDialogDemo() {
+  const [open, setOpen] = useState(false);
+  return (
+    <>
+      <Button variant="outline" size="sm" onClick={() => setOpen(true)}>CRUD 다이얼로그 열기</Button>
+      <GenericCRUDDialog
+        isOpen={open}
+        onOpenChange={setOpen}
+        mode="add"
+        entityName="직급"
+        fields={[
+          { key: 'name', label: '직급명', type: 'text', placeholder: '직급명 입력' },
+          { key: 'status', label: '상태', type: 'select', options: [{ value: 'active', label: '활성' }, { value: 'inactive', label: '비활성' }], defaultValue: 'active' },
+        ]}
+        onSubmit={() => setOpen(false)}
+      />
+    </>
+  );
+}
+
+function LineItemsTableDemo() {
+  const [items, setItems] = useState([
+    { id: '1', itemName: '볼트 M10x30', quantity: 100, unitPrice: 500, supplyAmount: 50000, vat: 5000, note: '' },
+    { id: '2', itemName: '너트 M10', quantity: 200, unitPrice: 300, supplyAmount: 60000, vat: 6000, note: '' },
+  ]);
+  return (
+    <div className="max-w-3xl overflow-x-auto">
+      <LineItemsTable
+        items={items}
+        getItemName={(i) => i.itemName}
+        getQuantity={(i) => i.quantity}
+        getUnitPrice={(i) => i.unitPrice}
+        getSupplyAmount={(i) => i.supplyAmount}
+        getVat={(i) => i.vat}
+        getNote={(i) => i.note}
+        onItemChange={(idx, field, value) => setItems((prev) => prev.map((item, i) => (i === idx ? { ...item, [field]: value } : item)))}
+        onAddItem={() => setItems((prev) => [...prev, { id: String(prev.length + 1), itemName: '', quantity: 1, unitPrice: 0, supplyAmount: 0, vat: 0, note: '' }])}
+        onRemoveItem={(idx) => setItems((prev) => prev.filter((_, i) => i !== idx))}
+        totals={{ supplyAmount: items.reduce((s, i) => s + i.supplyAmount, 0), vat: items.reduce((s, i) => s + i.vat, 0), total: items.reduce((s, i) => s + i.supplyAmount + i.vat, 0) }}
+      />
+    </div>
+  );
+}
+
 // ── Preview Registry ──
 
 type PreviewEntry = {
@@ -937,6 +1028,14 @@ export const UI_PREVIEWS: Record<string, PreviewEntry[]> = {
     },
   ],
 
+  'date-range-picker.tsx': [
+    { label: 'DateRangePicker', render: () => <DateRangePickerDemo /> },
+  ],
+
+  'date-time-picker.tsx': [
+    { label: 'DateTimePicker', render: () => <DateTimePickerDemo /> },
+  ],
+
   // ─── Atoms ───
   'BadgeSm.tsx': [
     {
@@ -1184,6 +1283,36 @@ export const UI_PREVIEWS: Record<string, PreviewEntry[]> = {
     { label: 'Filter', render: () => <MobileFilterDemo /> },
   ],
 
+  'ColumnSettingsPopover.tsx': [
+    { label: 'Popover', render: () => <ColumnSettingsPopoverDemo /> },
+  ],
+
+  'GenericCRUDDialog.tsx': [
+    { label: 'CRUD Dialog', render: () => <GenericCRUDDialogDemo /> },
+  ],
+
+  'ReorderButtons.tsx': [
+    {
+      label: 'Sizes',
+      render: () => (
+        <div className="flex items-center gap-6">
+          <div className="flex items-center gap-2">
+            <span className="text-xs text-muted-foreground">sm:</span>
+            <ReorderButtons onMoveUp={() => {}} onMoveDown={() => {}} isFirst={false} isLast={false} size="sm" />
+          </div>
+          <div className="flex items-center gap-2">
+            <span className="text-xs text-muted-foreground">xs:</span>
+            <ReorderButtons onMoveUp={() => {}} onMoveDown={() => {}} isFirst={false} isLast={false} size="xs" />
+          </div>
+          <div className="flex items-center gap-2">
+            <span className="text-xs text-muted-foreground">disabled:</span>
+            <ReorderButtons onMoveUp={() => {}} onMoveDown={() => {}} isFirst={true} isLast={true} size="sm" />
+          </div>
+        </div>
+      ),
+    },
+  ],
+
   // ─── Organisms ───
   'EmptyState.tsx': [
     {
@@ -1440,4 +1569,8 @@ export const UI_PREVIEWS: Record<string, PreviewEntry[]> = {
   'SearchableSelectionModal.tsx': [
     { label: 'Modal', render: () => <SearchableSelectionDemo /> },
   ],
+
+  'LineItemsTable.tsx': [
+    { label: 'Line Items', render: () => <LineItemsTableDemo /> },
+  ],
 };

src/app/[locale]/(protected)/quality/qms/actions.ts

@@ -0,0 +1,306 @@
+'use server';
+
+import { executeServerAction } from '@/lib/api/execute-server-action';
+import { buildApiUrl } from '@/lib/api/query-params';
+
+// ===== API 원본 타입 (snake_case) =====
+// ⚠️ 'use server' 파일에서 타입 re-export 금지 (Turbopack 제한)
+
+interface QualityReportApi {
+  id: number;
+  code: string;
+  site_name: string;
+  item: string;
+  route_count: number;
+  total_routes: number;
+  quarter: string;
+  year: number;
+  quarter_num: number;
+}
+
+interface RouteItemApi {
+  id: number;
+  code: string;
+  date: string;
+  site: string;
+  location_count: number;
+  sub_items: {
+    id: number;
+    name: string;
+    location: string;
+    is_completed: boolean;
+  }[];
+}
+
+interface DocumentApi {
+  id: number;
+  type: string;
+  title: string;
+  date?: string;
+  count: number;
+  items?: {
+    id: number;
+    title: string;
+    date: string;
+    code?: string;
+    sub_type?: string;
+  }[];
+}
+
+interface ChecklistDetailApi {
+  id: number;
+  year: number;
+  quarter: number;
+  type: string;
+  status: string;
+  progress: { completed: number; total: number };
+  categories: {
+    id: number;
+    title: string;
+    sort_order: number;
+    sub_items: {
+      id: number;
+      name: string;
+      description?: string;
+      is_completed: boolean;
+      completed_at?: string;
+      sort_order: number;
+      standard_documents: {
+        id: number;
+        title: string;
+        version: string;
+        date: string;
+        file_name?: string;
+        file_url?: string;
+      }[];
+    }[];
+  }[];
+}
+
+// ===== Transform 함수 (snake_case → camelCase) =====
+
+function transformReportApi(api: QualityReportApi) {
+  return {
+    id: String(api.id),
+    code: api.code,
+    siteName: api.site_name,
+    item: api.item,
+    routeCount: api.route_count,
+    totalRoutes: api.total_routes,
+    quarter: api.quarter,
+    year: api.year,
+    quarterNum: api.quarter_num,
+  };
+}
+
+function transformRouteApi(api: RouteItemApi) {
+  return {
+    id: String(api.id),
+    code: api.code,
+    date: api.date,
+    site: api.site,
+    locationCount: api.location_count,
+    subItems: api.sub_items.map((s) => ({
+      id: String(s.id),
+      name: s.name,
+      location: s.location,
+      isCompleted: s.is_completed,
+    })),
+  };
+}
+
+function transformDocumentApi(api: DocumentApi) {
+  return {
+    id: String(api.id),
+    type: api.type as 'import' | 'order' | 'log' | 'report' | 'confirmation' | 'shipping' | 'product' | 'quality',
+    title: api.title,
+    date: api.date,
+    count: api.count,
+    items: api.items?.map((i) => ({
+      id: String(i.id),
+      title: i.title,
+      date: i.date,
+      code: i.code,
+      subType: i.sub_type as 'screen' | 'bending' | 'slat' | 'jointbar' | undefined,
+    })),
+  };
+}
+
+function transformChecklistDetail(api: ChecklistDetailApi) {
+  return {
+    progress: api.progress,
+    categories: api.categories.map((cat) => ({
+      id: String(cat.id),
+      title: cat.title,
+      subItems: cat.sub_items.map((item) => ({
+        id: String(item.id),
+        name: item.name,
+        isCompleted: item.is_completed,
+      })),
+    })),
+    checkItems: api.categories.flatMap((cat) =>
+      cat.sub_items.map((item) => ({
+        id: `check-${item.id}`,
+        categoryId: String(cat.id),
+        subItemId: String(item.id),
+        title: item.name,
+        description: item.description || '',
+        buttonLabel: '기준/매뉴얼 확인',
+        standardDocuments: item.standard_documents.map((doc) => ({
+          id: String(doc.id),
+          title: doc.title,
+          version: doc.version,
+          date: doc.date,
+          fileName: doc.file_name,
+          fileUrl: doc.file_url,
+        })),
+      })),
+    ),
+  };
+}
+
+// ===== 2일차: 로트 추적 심사 =====
+
+export async function getQualityReports(params: {
+  year: number;
+  quarter?: number;
+  q?: string;
+}) {
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/qms/lot-audit/reports', {
+      year: params.year,
+      quarter: params.quarter,
+      q: params.q,
+    }),
+    transform: (data: { items: QualityReportApi[] }) =>
+      data.items.map(transformReportApi),
+    errorMessage: '품질관리서 목록 조회에 실패했습니다.',
+  });
+}
+
+export async function getReportRoutes(reportId: string) {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/qms/lot-audit/reports/${reportId}`),
+    transform: (data: RouteItemApi[]) => data.map(transformRouteApi),
+    errorMessage: '수주/개소 목록 조회에 실패했습니다.',
+  });
+}
+
+export async function getRouteDocuments(routeId: string) {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/qms/lot-audit/routes/${routeId}/documents`),
+    transform: (data: DocumentApi[]) => data.map(transformDocumentApi),
+    errorMessage: '서류 목록 조회에 실패했습니다.',
+  });
+}
+
+export async function getDocumentDetail(type: string, id: string) {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/qms/lot-audit/documents/${type}/${id}`),
+    errorMessage: '서류 상세 조회에 실패했습니다.',
+  });
+}
+
+export async function confirmUnitInspection(unitId: string, confirmed: boolean) {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/qms/lot-audit/units/${unitId}/confirm`),
+    method: 'PATCH',
+    body: { confirmed },
+    transform: (data: { id: number; name: string; location: string; is_completed: boolean }) => ({
+      id: String(data.id),
+      name: data.name,
+      location: data.location,
+      isCompleted: data.is_completed,
+    }),
+    errorMessage: '확인 상태 변경에 실패했습니다.',
+  });
+}
+
+// ===== 1일차: 기준/매뉴얼 심사 =====
+
+export async function getChecklistDetail(params: {
+  year: number;
+  quarter?: number;
+}) {
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/qms/checklists', {
+      year: params.year,
+      quarter: params.quarter,
+    }),
+    transform: (data: { items: { id: number }[] }) => {
+      if (data.items.length === 0) return null;
+      return { checklistId: String(data.items[0].id) };
+    },
+    errorMessage: '점검표 목록 조회에 실패했습니다.',
+  });
+}
+
+export async function getChecklistById(id: string) {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/qms/checklists/${id}`),
+    transform: (data: ChecklistDetailApi) => transformChecklistDetail(data),
+    errorMessage: '점검표 상세 조회에 실패했습니다.',
+  });
+}
+
+export async function toggleChecklistItem(itemId: string) {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/qms/checklist-items/${itemId}/toggle`),
+    method: 'PATCH',
+    transform: (data: { id: number; name: string; is_completed: boolean; completed_at?: string }) => ({
+      id: String(data.id),
+      name: data.name,
+      isCompleted: data.is_completed,
+    }),
+    errorMessage: '항목 상태 변경에 실패했습니다.',
+  });
+}
+
+export async function getCheckItemDocuments(itemId: string) {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/qms/checklist-items/${itemId}/documents`),
+    transform: (data: { id: number; title: string; version: string; date: string; file_name?: string; file_url?: string }[]) =>
+      data.map((d) => ({
+        id: String(d.id),
+        title: d.title,
+        version: d.version,
+        date: d.date,
+        fileName: d.file_name,
+        fileUrl: d.file_url,
+      })),
+    errorMessage: '기준 문서 조회에 실패했습니다.',
+  });
+}
+
+export async function attachStandardDocument(
+  itemId: string,
+  data: { title: string; version?: string; date?: string; documentId?: number },
+) {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/qms/checklist-items/${itemId}/documents`),
+    method: 'POST',
+    body: {
+      title: data.title,
+      version: data.version,
+      date: data.date,
+      document_id: data.documentId,
+    },
+    transform: (d: { id: number; title: string; version: string; date: string; file_name?: string; file_url?: string }) => ({
+      id: String(d.id),
+      title: d.title,
+      version: d.version,
+      date: d.date,
+      fileName: d.file_name,
+      fileUrl: d.file_url,
+    }),
+    errorMessage: '기준 문서 연결에 실패했습니다.',
+  });
+}
+
+export async function detachStandardDocument(itemId: string, docId: string) {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/qms/checklist-items/${itemId}/documents/${docId}`),
+    method: 'DELETE',
+    errorMessage: '기준 문서 연결 해제에 실패했습니다.',
+  });
+}

src/app/[locale]/(protected)/quality/qms/components/Day1ChecklistPanel.tsx

@@ -11,6 +11,7 @@ interface Day1ChecklistPanelProps {
   searchTerm: string;
   onSubItemSelect: (categoryId: string, subItemId: string) => void;
   onSubItemToggle: (categoryId: string, subItemId: string, isCompleted: boolean) => void;
+  isMock?: boolean;
 }
 
 export function Day1ChecklistPanel({
@@ -19,6 +20,7 @@ export function Day1ChecklistPanel({
   searchTerm,
   onSubItemSelect,
   onSubItemToggle,
+  isMock,
 }: Day1ChecklistPanelProps) {
   const [expandedCategories, setExpandedCategories] = useState<Set<string>>(
     new Set(categories.map(c => c.id)) // 기본적으로 모두 펼침
@@ -95,7 +97,14 @@ export function Day1ChecklistPanel({
     <div className="bg-white rounded-lg border border-gray-200 overflow-hidden h-full flex flex-col">
       {/* 헤더 */}
       <div className="bg-gray-100 px-2 sm:px-4 py-2 sm:py-3 border-b border-gray-200">
-        <h3 className="font-semibold text-gray-900 text-sm sm:text-base">점검표 항목</h3>
+        <div className="flex items-center gap-2">
+          <h3 className="font-semibold text-gray-900 text-sm sm:text-base">점검표 항목</h3>
+          {isMock && (
+            <span className="bg-amber-100 text-amber-700 text-[9px] sm:text-[10px] font-semibold px-1.5 py-0.5 rounded border border-amber-200">
+              Mock
+            </span>
+          )}
+        </div>
         {/* 검색 결과 카운트 */}
         {searchTerm && (
           <div className="mt-1.5 sm:mt-2 text-xs text-gray-500">

src/app/[locale]/(protected)/quality/qms/components/Day1DocumentSection.tsx

@@ -12,6 +12,7 @@ interface Day1DocumentSectionProps {
   onDocumentSelect: (documentId: string) => void;
   onConfirmComplete: () => void;
   isCompleted: boolean;
+  isMock?: boolean;
 }
 
 export function Day1DocumentSection({
@@ -20,6 +21,7 @@ export function Day1DocumentSection({
   onDocumentSelect,
   onConfirmComplete,
   isCompleted,
+  isMock,
 }: Day1DocumentSectionProps) {
   if (!checkItem) {
     return (
@@ -36,7 +38,14 @@ export function Day1DocumentSection({
     <div className="bg-white rounded-lg border border-gray-200 overflow-hidden h-full flex flex-col">
       {/* 헤더 */}
       <div className="bg-gray-100 px-2 sm:px-4 py-2 sm:py-3 border-b border-gray-200">
-        <h3 className="font-semibold text-gray-900 text-sm sm:text-base">기준 문서화</h3>
+        <div className="flex items-center gap-2">
+          <h3 className="font-semibold text-gray-900 text-sm sm:text-base">기준 문서화</h3>
+          {isMock && (
+            <span className="bg-amber-100 text-amber-700 text-[9px] sm:text-[10px] font-semibold px-1.5 py-0.5 rounded border border-amber-200">
+              Mock
+            </span>
+          )}
+        </div>
       </div>
 
       {/* 콘텐츠 */}

src/app/[locale]/(protected)/quality/qms/components/Day1DocumentViewer.tsx

@@ -7,9 +7,10 @@ import type { StandardDocument } from '../types';
 
 interface Day1DocumentViewerProps {
   document: StandardDocument | null;
+  isMock?: boolean;
 }
 
-export function Day1DocumentViewer({ document }: Day1DocumentViewerProps) {
+export function Day1DocumentViewer({ document, isMock }: Day1DocumentViewerProps) {
   if (!document) {
     return (
       <div className="bg-white rounded-lg border border-gray-200 h-full flex items-center justify-center">
@@ -38,7 +39,14 @@ export function Day1DocumentViewer({ document }: Day1DocumentViewerProps) {
             <FileText className="h-3 w-3 sm:h-4 sm:w-4" />
           </div>
           <div>
-            <h3 className="font-medium text-gray-900 text-xs sm:text-sm">{document.title}</h3>
+            <div className="flex items-center gap-2">
+              <h3 className="font-medium text-gray-900 text-xs sm:text-sm">{document.title}</h3>
+              {isMock && (
+                <span className="bg-amber-100 text-amber-700 text-[9px] font-semibold px-1.5 py-0.5 rounded border border-amber-200">
+                  Mock
+                </span>
+              )}
+            </div>
             <p className="text-[10px] sm:text-xs text-gray-500">
               {document.version !== '-' && <span className="mr-2">{document.version}</span>}
               {document.date}

src/app/[locale]/(protected)/quality/qms/components/DocumentList.tsx

@@ -11,6 +11,7 @@ interface DocumentListProps {
   documents: Document[];
   routeCode: string | null;
   onViewDocument: (doc: Document, item?: DocumentItem) => void;
+  isMock?: boolean;
 }
 
 const getIcon = (type: string) => {
@@ -27,7 +28,7 @@ const getIcon = (type: string) => {
   }
 };
 
-export const DocumentList = ({ documents, routeCode, onViewDocument }: DocumentListProps) => {
+export const DocumentList = ({ documents, routeCode, onViewDocument, isMock }: DocumentListProps) => {
   const [expandedId, setExpandedId] = useState<string | null>(null);
 
   // 문서 카테고리 클릭 핸들러
@@ -52,12 +53,19 @@ export const DocumentList = ({ documents, routeCode, onViewDocument }: DocumentL
 
   return (
     <div className="bg-white rounded-lg p-3 sm:p-4 shadow-sm h-full flex flex-col overflow-hidden">
-      <h2 className="font-bold text-gray-800 text-xs sm:text-sm mb-3 sm:mb-4">
-        관련 서류{' '}
-        {routeCode && (
-          <span className="text-gray-400 font-normal ml-1">({routeCode})</span>
+      <div className="flex items-center gap-2 mb-3 sm:mb-4">
+        <h2 className="font-bold text-gray-800 text-xs sm:text-sm">
+          관련 서류{' '}
+          {routeCode && (
+            <span className="text-gray-400 font-normal ml-1">({routeCode})</span>
+          )}
+        </h2>
+        {isMock && (
+          <span className="bg-amber-100 text-amber-700 text-[9px] sm:text-[10px] font-semibold px-1.5 py-0.5 rounded border border-amber-200">
+            Mock
+          </span>
         )}
-      </h2>
+      </div>
 
       <div className="space-y-2 sm:space-y-3 overflow-y-auto flex-1">
         {!routeCode ? (

src/app/[locale]/(protected)/quality/qms/components/ReportList.tsx

@@ -8,13 +8,21 @@ interface ReportListProps {
   reports: InspectionReport[];
   selectedId: string | null;
   onSelect: (report: InspectionReport) => void;
+  isMock?: boolean;
 }
 
-export const ReportList = ({ reports, selectedId, onSelect }: ReportListProps) => {
+export const ReportList = ({ reports, selectedId, onSelect, isMock }: ReportListProps) => {
   return (
     <div className="bg-white rounded-lg p-3 sm:p-4 shadow-sm h-full flex flex-col">
       <div className="flex items-center justify-between mb-3 sm:mb-4">
-        <h2 className="font-bold text-sm sm:text-lg text-gray-800">품질관리서 목록</h2>
+        <div className="flex items-center gap-2">
+          <h2 className="font-bold text-sm sm:text-lg text-gray-800">품질관리서 목록</h2>
+          {isMock && (
+            <span className="bg-amber-100 text-amber-700 text-[9px] sm:text-[10px] font-semibold px-1.5 py-0.5 rounded border border-amber-200">
+              Mock
+            </span>
+          )}
+        </div>
         <span className="bg-blue-100 text-blue-800 text-[10px] sm:text-xs font-bold px-1.5 sm:px-2 py-0.5 sm:py-1 rounded-full">
           {reports.length}건
         </span>

src/app/[locale]/(protected)/quality/qms/components/RouteList.tsx

@@ -11,9 +11,10 @@ interface RouteListProps {
   onSelect: (route: RouteItem) => void;
   onToggleItem: (routeId: string, itemId: string, isCompleted: boolean) => void;
   reportCode: string | null;
+  isMock?: boolean;
 }
 
-export const RouteList = ({ routes, selectedId, onSelect, onToggleItem, reportCode }: RouteListProps) => {
+export const RouteList = ({ routes, selectedId, onSelect, onToggleItem, reportCode, isMock }: RouteListProps) => {
   const [expandedId, setExpandedId] = useState<string | null>(null);
 
   const handleClick = (route: RouteItem) => {
@@ -28,12 +29,19 @@ export const RouteList = ({ routes, selectedId, onSelect, onToggleItem, reportCo
 
   return (
     <div className="bg-white rounded-lg p-3 sm:p-4 shadow-sm h-full flex flex-col overflow-hidden">
-      <h2 className="font-bold text-gray-800 text-xs sm:text-sm mb-3 sm:mb-4">
-        수주루트 목록{' '}
-        {reportCode && (
-          <span className="text-gray-400 font-normal ml-1">({reportCode})</span>
+      <div className="flex items-center gap-2 mb-3 sm:mb-4">
+        <h2 className="font-bold text-gray-800 text-xs sm:text-sm">
+          수주루트 목록{' '}
+          {reportCode && (
+            <span className="text-gray-400 font-normal ml-1">({reportCode})</span>
+          )}
+        </h2>
+        {isMock && (
+          <span className="bg-amber-100 text-amber-700 text-[9px] sm:text-[10px] font-semibold px-1.5 py-0.5 rounded border border-amber-200">
+            Mock
+          </span>
         )}
-      </h2>
+      </div>
 
       <div className="space-y-2 sm:space-y-3 overflow-y-auto flex-1">
         {routes.length === 0 ? (

src/app/[locale]/(protected)/quality/qms/hooks/useDay1Audit.ts

@@ -0,0 +1,172 @@
+'use client';
+
+import { useState, useCallback, useMemo } from 'react';
+import { toast } from 'sonner';
+import type { ChecklistCategory, Day1CheckItem, StandardDocument } from '../types';
+import {
+  getChecklistById,
+  toggleChecklistItem,
+  getCheckItemDocuments,
+} from '../actions';
+import {
+  MOCK_DAY1_CATEGORIES,
+  MOCK_DAY1_CHECK_ITEMS,
+  MOCK_DAY1_STANDARD_DOCUMENTS,
+} from '../mockData';
+
+const USE_MOCK = true; // API 연동 완료 시 false로 변경
+
+export function useDay1Audit() {
+  // 데이터 상태
+  const [categories, setCategories] = useState<ChecklistCategory[]>(USE_MOCK ? MOCK_DAY1_CATEGORIES : []);
+  const [checkItems] = useState<Day1CheckItem[]>(USE_MOCK ? MOCK_DAY1_CHECK_ITEMS : []);
+  const [standardDocuments] = useState<Record<string, StandardDocument[]>>(USE_MOCK ? MOCK_DAY1_STANDARD_DOCUMENTS : {});
+
+  // 선택 상태
+  const [selectedSubItemId, setSelectedSubItemId] = useState<string | null>(null);
+  const [selectedCategoryId, setSelectedCategoryId] = useState<string | null>(null);
+  const [selectedStandardDocId, setSelectedStandardDocId] = useState<string | null>(null);
+
+  // 로딩 상태
+  const [loadingChecklist, setLoadingChecklist] = useState(false);
+  const [pendingToggleIds, setPendingToggleIds] = useState<Set<string>>(new Set());
+
+  // 진행률 계산
+  const day1Progress = useMemo(() => {
+    const total = categories.reduce((sum, cat) => sum + cat.subItems.length, 0);
+    const completed = categories.reduce(
+      (sum, cat) => sum + cat.subItems.filter((item) => item.isCompleted).length,
+      0,
+    );
+    return { completed, total };
+  }, [categories]);
+
+  // 선택된 점검 항목
+  const selectedCheckItem = useMemo(() => {
+    if (!selectedSubItemId) return null;
+    return checkItems.find((item) => item.subItemId === selectedSubItemId) || null;
+  }, [selectedSubItemId, checkItems]);
+
+  // 선택된 표준 문서
+  const selectedStandardDoc = useMemo(() => {
+    if (!selectedStandardDocId || !selectedSubItemId) return null;
+    const docs = standardDocuments[selectedSubItemId] || [];
+    return docs.find((doc) => doc.id === selectedStandardDocId) || null;
+  }, [selectedStandardDocId, selectedSubItemId, standardDocuments]);
+
+  // 선택된 항목의 완료 여부
+  const isSelectedItemCompleted = useMemo(() => {
+    if (!selectedSubItemId) return false;
+    for (const cat of categories) {
+      const item = cat.subItems.find((sub) => sub.id === selectedSubItemId);
+      if (item) return item.isCompleted;
+    }
+    return false;
+  }, [categories, selectedSubItemId]);
+
+  // === 핸들러 ===
+
+  const handleSubItemSelect = useCallback((categoryId: string, subItemId: string) => {
+    setSelectedCategoryId(categoryId);
+    setSelectedSubItemId(subItemId);
+    setSelectedStandardDocId(null);
+  }, []);
+
+  const handleSubItemToggle = useCallback(async (categoryId: string, subItemId: string, isCompleted: boolean) => {
+    if (USE_MOCK) {
+      // Mock: 로컬 상태만 업데이트
+      setCategories((prev) =>
+        prev.map((cat) => {
+          if (cat.id !== categoryId) return cat;
+          return {
+            ...cat,
+            subItems: cat.subItems.map((item) => {
+              if (item.id !== subItemId) return item;
+              return { ...item, isCompleted };
+            }),
+          };
+        }),
+      );
+      return;
+    }
+
+    // API: 비관적 업데이트
+    if (pendingToggleIds.has(subItemId)) return;
+    setPendingToggleIds((prev) => new Set(prev).add(subItemId));
+
+    try {
+      const result = await toggleChecklistItem(subItemId);
+      if (result.success && result.data) {
+        setCategories((prev) =>
+          prev.map((cat) => {
+            if (cat.id !== categoryId) return cat;
+            return {
+              ...cat,
+              subItems: cat.subItems.map((item) => {
+                if (item.id !== subItemId) return item;
+                return { ...item, isCompleted: result.data!.isCompleted };
+              }),
+            };
+          }),
+        );
+      } else {
+        toast.error(result.error || '항목 상태 변경에 실패했습니다.');
+      }
+    } finally {
+      setPendingToggleIds((prev) => {
+        const next = new Set(prev);
+        next.delete(subItemId);
+        return next;
+      });
+    }
+  }, [pendingToggleIds]);
+
+  const handleConfirmComplete = useCallback(() => {
+    if (selectedCategoryId && selectedSubItemId) {
+      handleSubItemToggle(selectedCategoryId, selectedSubItemId, true);
+    }
+  }, [selectedCategoryId, selectedSubItemId, handleSubItemToggle]);
+
+  const fetchChecklist = useCallback(async (checklistId: string) => {
+    if (USE_MOCK) return;
+    setLoadingChecklist(true);
+    try {
+      const result = await getChecklistById(checklistId);
+      if (result.success && result.data) {
+        setCategories(result.data.categories);
+      }
+    } finally {
+      setLoadingChecklist(false);
+    }
+  }, []);
+
+  return {
+    // 데이터
+    categories,
+    day1Progress,
+    selectedCheckItem,
+    selectedStandardDoc,
+    isSelectedItemCompleted,
+
+    // 선택
+    selectedSubItemId,
+    selectedCategoryId,
+    selectedStandardDocId,
+    setSelectedStandardDocId,
+    handleSubItemSelect,
+
+    // 토글
+    handleSubItemToggle,
+    handleConfirmComplete,
+    pendingToggleIds,
+
+    // 로딩
+    loadingChecklist,
+
+    // API
+    fetchChecklist,
+
+    // Mock 여부
+    isMock: USE_MOCK,
+  };
+}

src/app/[locale]/(protected)/quality/qms/hooks/useDay2LotAudit.ts

@@ -0,0 +1,268 @@
+'use client';
+
+import { useState, useCallback, useMemo } from 'react';
+import { toast } from 'sonner';
+import type { InspectionReport, RouteItem, Document, DocumentItem } from '../types';
+import {
+  getQualityReports,
+  getReportRoutes,
+  getRouteDocuments,
+  confirmUnitInspection,
+} from '../actions';
+import {
+  MOCK_REPORTS,
+  MOCK_ROUTES_INITIAL,
+  MOCK_DOCUMENTS,
+  DEFAULT_DOCUMENTS,
+} from '../mockData';
+
+const USE_MOCK = true; // API 연동 완료 시 false로 변경
+
+export function useDay2LotAudit() {
+  // 필터 상태
+  const [selectedYear, setSelectedYear] = useState(2025);
+  const [selectedQuarter, setSelectedQuarter] = useState<'Q1' | 'Q2' | 'Q3' | 'Q4' | '전체'>('전체');
+  const [searchTerm, setSearchTerm] = useState('');
+
+  // 데이터 상태
+  const [reports, setReports] = useState<InspectionReport[]>(USE_MOCK ? MOCK_REPORTS : []);
+  const [routesData, setRoutesData] = useState<Record<string, RouteItem[]>>(USE_MOCK ? MOCK_ROUTES_INITIAL : {});
+  const [documents, setDocuments] = useState<Document[]>([]);
+
+  // 선택 상태
+  const [selectedReport, setSelectedReport] = useState<InspectionReport | null>(null);
+  const [selectedRoute, setSelectedRoute] = useState<RouteItem | null>(null);
+
+  // 모달 상태
+  const [modalOpen, setModalOpen] = useState(false);
+  const [selectedDoc, setSelectedDoc] = useState<Document | null>(null);
+  const [selectedDocItem, setSelectedDocItem] = useState<DocumentItem | null>(null);
+
+  // 로딩 상태
+  const [loadingReports, setLoadingReports] = useState(false);
+  const [loadingRoutes, setLoadingRoutes] = useState(false);
+  const [loadingDocuments, setLoadingDocuments] = useState(false);
+  const [pendingConfirmIds, setPendingConfirmIds] = useState<Set<string>>(new Set());
+
+  // 진행률 계산
+  const day2Progress = useMemo(() => {
+    let completed = 0;
+    let total = 0;
+    Object.values(routesData).forEach((routes) => {
+      routes.forEach((route) => {
+        route.subItems.forEach((item) => {
+          total++;
+          if (item.isCompleted) completed++;
+        });
+      });
+    });
+    return { completed, total };
+  }, [routesData]);
+
+  // 필터링된 보고서
+  const filteredReports = useMemo(() => {
+    return reports.filter((report) => {
+      if (report.year !== selectedYear) return false;
+      if (selectedQuarter !== '전체') {
+        const quarterNum = parseInt(selectedQuarter.replace('Q', ''));
+        if (report.quarterNum !== quarterNum) return false;
+      }
+      if (searchTerm) {
+        const term = searchTerm.toLowerCase();
+        const matchesCode = report.code.toLowerCase().includes(term);
+        const matchesSite = report.siteName.toLowerCase().includes(term);
+        const matchesItem = report.item.toLowerCase().includes(term);
+        if (!matchesCode && !matchesSite && !matchesItem) return false;
+      }
+      return true;
+    });
+  }, [reports, selectedYear, selectedQuarter, searchTerm]);
+
+  // 현재 루트/문서
+  const currentRoutes = useMemo(() => {
+    if (!selectedReport) return [];
+    return routesData[selectedReport.id] || [];
+  }, [selectedReport, routesData]);
+
+  const currentDocuments = useMemo(() => {
+    if (USE_MOCK) {
+      if (!selectedRoute) return DEFAULT_DOCUMENTS;
+      return MOCK_DOCUMENTS[selectedRoute.id] || DEFAULT_DOCUMENTS;
+    }
+    return documents;
+  }, [selectedRoute, documents]);
+
+  // === API 호출 핸들러 ===
+
+  const fetchReports = useCallback(async (year: number, quarter?: number, q?: string) => {
+    if (USE_MOCK) return;
+    setLoadingReports(true);
+    try {
+      const result = await getQualityReports({ year, quarter, q });
+      if (result.success && result.data) {
+        setReports(result.data);
+      }
+    } finally {
+      setLoadingReports(false);
+    }
+  }, []);
+
+  const handleReportSelect = useCallback(async (report: InspectionReport) => {
+    setSelectedReport(report);
+    setSelectedRoute(null);
+    setDocuments([]);
+
+    if (USE_MOCK) return;
+
+    setLoadingRoutes(true);
+    try {
+      const result = await getReportRoutes(report.id);
+      if (result.success && result.data) {
+        setRoutesData((prev) => ({ ...prev, [report.id]: result.data! }));
+      }
+    } finally {
+      setLoadingRoutes(false);
+    }
+  }, []);
+
+  const handleRouteSelect = useCallback(async (route: RouteItem) => {
+    setSelectedRoute(route);
+
+    if (USE_MOCK) return;
+
+    setLoadingDocuments(true);
+    try {
+      const result = await getRouteDocuments(route.id);
+      if (result.success && result.data) {
+        setDocuments(result.data);
+      }
+    } finally {
+      setLoadingDocuments(false);
+    }
+  }, []);
+
+  const handleViewDocument = useCallback((doc: Document, item?: DocumentItem) => {
+    setSelectedDoc(doc);
+    setSelectedDocItem(item || null);
+    setModalOpen(true);
+  }, []);
+
+  const handleToggleItem = useCallback(async (routeId: string, itemId: string, isCompleted: boolean) => {
+    if (USE_MOCK) {
+      // Mock: 로컬 상태만 업데이트
+      setRoutesData((prev) => {
+        const newData = { ...prev };
+        for (const reportId of Object.keys(newData)) {
+          newData[reportId] = newData[reportId].map((route) => {
+            if (route.id !== routeId) return route;
+            return {
+              ...route,
+              subItems: route.subItems.map((item) => {
+                if (item.id !== itemId) return item;
+                return { ...item, isCompleted };
+              }),
+            };
+          });
+        }
+        return newData;
+      });
+      return;
+    }
+
+    // API: 비관적 업데이트
+    if (pendingConfirmIds.has(itemId)) return;
+    setPendingConfirmIds((prev) => new Set(prev).add(itemId));
+
+    try {
+      const result = await confirmUnitInspection(itemId, isCompleted);
+      if (result.success && result.data) {
+        setRoutesData((prev) => {
+          const newData = { ...prev };
+          for (const reportId of Object.keys(newData)) {
+            newData[reportId] = newData[reportId].map((route) => {
+              if (route.id !== routeId) return route;
+              return {
+                ...route,
+                subItems: route.subItems.map((item) => {
+                  if (item.id !== itemId) return item;
+                  return { ...item, isCompleted: result.data!.isCompleted };
+                }),
+              };
+            });
+          }
+          return newData;
+        });
+      } else {
+        toast.error(result.error || '확인 상태 변경에 실패했습니다.');
+      }
+    } finally {
+      setPendingConfirmIds((prev) => {
+        const next = new Set(prev);
+        next.delete(itemId);
+        return next;
+      });
+    }
+  }, [pendingConfirmIds]);
+
+  const handleYearChange = useCallback((year: number) => {
+    setSelectedYear(year);
+    setSelectedReport(null);
+    setSelectedRoute(null);
+    setDocuments([]);
+  }, []);
+
+  const handleQuarterChange = useCallback((quarter: 'Q1' | 'Q2' | 'Q3' | 'Q4' | '전체') => {
+    setSelectedQuarter(quarter);
+    setSelectedReport(null);
+    setSelectedRoute(null);
+    setDocuments([]);
+  }, []);
+
+  const handleSearchChange = useCallback((term: string) => {
+    setSearchTerm(term);
+  }, []);
+
+  return {
+    // 필터
+    selectedYear,
+    selectedQuarter,
+    searchTerm,
+    handleYearChange,
+    handleQuarterChange,
+    handleSearchChange,
+
+    // 데이터
+    filteredReports,
+    currentRoutes,
+    currentDocuments,
+    day2Progress,
+
+    // 선택
+    selectedReport,
+    selectedRoute,
+    handleReportSelect,
+    handleRouteSelect,
+
+    // 모달
+    modalOpen,
+    selectedDoc,
+    selectedDocItem,
+    handleViewDocument,
+    setModalOpen,
+
+    // 토글
+    handleToggleItem,
+    pendingConfirmIds,
+
+    // 로딩
+    loadingReports,
+    loadingRoutes,
+    loadingDocuments,
+
+    // API
+    fetchReports,
+
+    // Mock 여부
+    isMock: USE_MOCK,
+  };
+}

src/app/[locale]/(protected)/quality/qms/mockData.ts

@@ -6,6 +6,7 @@ import type { ShipmentDetail } from '@/components/outbound/ShipmentManagement/ty
 export const MOCK_WORK_ORDER: WorkOrder = {
   id: 'wo-1',
   orderNo: 'KD-WO-240924-01',
+  productCode: 'WY-SC780',
   productName: '스크린 셔터 (표준형)',
   processCode: 'screen',
   processName: 'screen',

src/app/[locale]/(protected)/quality/qms/page.tsx

@@ -1,28 +1,19 @@
 "use client";
 
-import React, { useState, useMemo, useCallback } from 'react';
+import React, { useState, useMemo } from 'react';
 import { Header } from './components/Header';
 import { Filters } from './components/Filters';
 import { ReportList } from './components/ReportList';
 import { RouteList } from './components/RouteList';
 import { DocumentList } from './components/DocumentList';
-// import { InspectionModal } from './components/InspectionModal';
 import { InspectionModal } from './components/InspectionModal';
 import { DayTabs } from './components/DayTabs';
 import { Day1ChecklistPanel } from './components/Day1ChecklistPanel';
 import { Day1DocumentSection } from './components/Day1DocumentSection';
 import { Day1DocumentViewer } from './components/Day1DocumentViewer';
 import { AuditSettingsPanel, SettingsButton, type AuditDisplaySettings } from './components/AuditSettingsPanel';
-import { InspectionReport, RouteItem, Document, DocumentItem, ChecklistCategory } from './types';
-import {
-  MOCK_REPORTS,
-  MOCK_ROUTES_INITIAL,
-  MOCK_DOCUMENTS,
-  DEFAULT_DOCUMENTS,
-  MOCK_DAY1_CATEGORIES,
-  MOCK_DAY1_CHECK_ITEMS,
-  MOCK_DAY1_STANDARD_DOCUMENTS,
-} from './mockData';
+import { useDay1Audit } from './hooks/useDay1Audit';
+import { useDay2LotAudit } from './hooks/useDay2LotAudit';
 
 // 기본 설정값
 const DEFAULT_SETTINGS: AuditDisplaySettings = {
@@ -41,195 +32,59 @@ export default function QualityInspectionPage() {
   const [settingsOpen, setSettingsOpen] = useState(false);
   const [displaySettings, setDisplaySettings] = useState<AuditDisplaySettings>(DEFAULT_SETTINGS);
 
-  // 1일차 상태
-  const [day1Categories, setDay1Categories] = useState<ChecklistCategory[]>(MOCK_DAY1_CATEGORIES);
-  const [selectedSubItemId, setSelectedSubItemId] = useState<string | null>(null);
-  const [selectedCategoryId, setSelectedCategoryId] = useState<string | null>(null);
-  const [selectedStandardDocId, setSelectedStandardDocId] = useState<string | null>(null);
+  // 1일차 커스텀 훅
+  const {
+    categories,
+    day1Progress,
+    selectedCheckItem,
+    selectedStandardDoc,
+    isSelectedItemCompleted,
+    selectedSubItemId,
+    selectedStandardDocId,
+    setSelectedStandardDocId,
+    handleSubItemSelect,
+    handleSubItemToggle,
+    handleConfirmComplete,
+    isMock: day1IsMock,
+  } = useDay1Audit();
 
-  // 2일차(로트추적) 필터 상태
-  const [selectedYear, setSelectedYear] = useState(2025);
-  const [selectedQuarter, setSelectedQuarter] = useState<'Q1' | 'Q2' | 'Q3' | 'Q4' | '전체'>('전체');
-  const [searchTerm, setSearchTerm] = useState('');
+  // 2일차 커스텀 훅
+  const {
+    selectedYear,
+    selectedQuarter,
+    searchTerm,
+    handleYearChange,
+    handleQuarterChange,
+    handleSearchChange,
+    filteredReports,
+    currentRoutes,
+    currentDocuments,
+    day2Progress,
+    selectedReport,
+    selectedRoute,
+    handleReportSelect,
+    handleRouteSelect,
+    modalOpen,
+    selectedDoc,
+    selectedDocItem,
+    handleViewDocument,
+    setModalOpen,
+    handleToggleItem,
+    isMock: day2IsMock,
+  } = useDay2LotAudit();
 
-  // 2일차 선택 상태
-  const [selectedReport, setSelectedReport] = useState<InspectionReport | null>(null);
-  const [selectedRoute, setSelectedRoute] = useState<RouteItem | null>(null);
-
-  // 2일차 루트 데이터 상태 (완료 토글용)
-  const [routesData, setRoutesData] = useState<Record<string, RouteItem[]>>(MOCK_ROUTES_INITIAL);
-
-  // 모달 상태
-  const [modalOpen, setModalOpen] = useState(false);
-  const [selectedDoc, setSelectedDoc] = useState<Document | null>(null);
-  const [selectedDocItem, setSelectedDocItem] = useState<DocumentItem | null>(null);
-
-  // ===== 1일차 진행률 계산 =====
-  const day1Progress = useMemo(() => {
-    const total = day1Categories.reduce((sum, cat) => sum + cat.subItems.length, 0);
-    const completed = day1Categories.reduce(
-      (sum, cat) => sum + cat.subItems.filter(item => item.isCompleted).length,
-      0
-    );
-    return { completed, total };
-  }, [day1Categories]);
-
-  // ===== 2일차 진행률 계산 (개소별 완료 기준) =====
-  const day2Progress = useMemo(() => {
-    let completed = 0;
-    let total = 0;
-    Object.values(routesData).forEach(routes => {
-      routes.forEach(route => {
-        route.subItems.forEach(item => {
-          total++;
-          if (item.isCompleted) completed++;
-        });
-      });
-    });
-    return { completed, total };
-  }, [routesData]);
-
-  // ===== 1일차 필터링된 카테고리 (완료 항목 숨기기 옵션) =====
+  // 1일차 필터링된 카테고리 (완료 항목 숨기기 옵션)
   const filteredDay1Categories = useMemo(() => {
-    if (displaySettings.showCompletedItems) return day1Categories;
+    if (displaySettings.showCompletedItems) return categories;
 
-    return day1Categories.map(category => ({
+    return categories.map(category => ({
       ...category,
       subItems: category.subItems.filter(item => !item.isCompleted),
     })).filter(category => category.subItems.length > 0);
-  }, [day1Categories, displaySettings.showCompletedItems]);
-
-  // ===== 1일차 핸들러 =====
-  const handleSubItemSelect = useCallback((categoryId: string, subItemId: string) => {
-    setSelectedCategoryId(categoryId);
-    setSelectedSubItemId(subItemId);
-    setSelectedStandardDocId(null);
-  }, []);
-
-  const handleSubItemToggle = useCallback((categoryId: string, subItemId: string, isCompleted: boolean) => {
-    setDay1Categories(prev => prev.map(cat => {
-      if (cat.id !== categoryId) return cat;
-      return {
-        ...cat,
-        subItems: cat.subItems.map(item => {
-          if (item.id !== subItemId) return item;
-          return { ...item, isCompleted };
-        }),
-      };
-    }));
-  }, []);
-
-  const handleConfirmComplete = useCallback(() => {
-    if (selectedCategoryId && selectedSubItemId) {
-      handleSubItemToggle(selectedCategoryId, selectedSubItemId, true);
-    }
-  }, [selectedCategoryId, selectedSubItemId, handleSubItemToggle]);
-
-  // 선택된 1일차 점검 항목
-  const selectedCheckItem = useMemo(() => {
-    if (!selectedSubItemId) return null;
-    return MOCK_DAY1_CHECK_ITEMS.find(item => item.subItemId === selectedSubItemId) || null;
-  }, [selectedSubItemId]);
-
-  // 선택된 표준 문서
-  const selectedStandardDoc = useMemo(() => {
-    if (!selectedStandardDocId || !selectedSubItemId) return null;
-    const docs = MOCK_DAY1_STANDARD_DOCUMENTS[selectedSubItemId] || [];
-    return docs.find(doc => doc.id === selectedStandardDocId) || null;
-  }, [selectedStandardDocId, selectedSubItemId]);
-
-  // 선택된 항목의 완료 여부
-  const isSelectedItemCompleted = useMemo(() => {
-    if (!selectedSubItemId) return false;
-    for (const cat of day1Categories) {
-      const item = cat.subItems.find(item => item.id === selectedSubItemId);
-      if (item) return item.isCompleted;
-    }
-    return false;
-  }, [day1Categories, selectedSubItemId]);
-
-  // ===== 2일차(로트추적) 로직 =====
-  const filteredReports = useMemo(() => {
-    return MOCK_REPORTS.filter((report) => {
-      if (report.year !== selectedYear) return false;
-      if (selectedQuarter !== '전체') {
-        const quarterNum = parseInt(selectedQuarter.replace('Q', ''));
-        if (report.quarterNum !== quarterNum) return false;
-      }
-      if (searchTerm) {
-        const term = searchTerm.toLowerCase();
-        const matchesCode = report.code.toLowerCase().includes(term);
-        const matchesSite = report.siteName.toLowerCase().includes(term);
-        const matchesItem = report.item.toLowerCase().includes(term);
-        if (!matchesCode && !matchesSite && !matchesItem) return false;
-      }
-      return true;
-    });
-  }, [selectedYear, selectedQuarter, searchTerm]);
-
-  const currentRoutes = useMemo(() => {
-    if (!selectedReport) return [];
-    return routesData[selectedReport.id] || [];
-  }, [selectedReport, routesData]);
-
-  const currentDocuments = useMemo(() => {
-    if (!selectedRoute) return DEFAULT_DOCUMENTS;
-    return MOCK_DOCUMENTS[selectedRoute.id] || DEFAULT_DOCUMENTS;
-  }, [selectedRoute]);
-
-  const handleReportSelect = (report: InspectionReport) => {
-    setSelectedReport(report);
-    setSelectedRoute(null);
-  };
-
-  const handleRouteSelect = (route: RouteItem) => {
-    setSelectedRoute(route);
-  };
-
-  const handleViewDocument = (doc: Document, item?: DocumentItem) => {
-    setSelectedDoc(doc);
-    setSelectedDocItem(item || null);
-    setModalOpen(true);
-  };
-
-  const handleYearChange = (year: number) => {
-    setSelectedYear(year);
-    setSelectedReport(null);
-    setSelectedRoute(null);
-  };
-
-  const handleQuarterChange = (quarter: 'Q1' | 'Q2' | 'Q3' | 'Q4' | '전체') => {
-    setSelectedQuarter(quarter);
-    setSelectedReport(null);
-    setSelectedRoute(null);
-  };
-
-  const handleSearchChange = (term: string) => {
-    setSearchTerm(term);
-  };
-
-  // ===== 2일차 개소별 완료 토글 =====
-  const handleToggleItem = useCallback((routeId: string, itemId: string, isCompleted: boolean) => {
-    setRoutesData(prev => {
-      const newData = { ...prev };
-      for (const reportId of Object.keys(newData)) {
-        newData[reportId] = newData[reportId].map(route => {
-          if (route.id !== routeId) return route;
-          return {
-            ...route,
-            subItems: route.subItems.map(item => {
-              if (item.id !== itemId) return item;
-              return { ...item, isCompleted };
-            }),
-          };
-        });
-      }
-      return newData;
-    });
-  }, []);
+  }, [categories, displaySettings.showCompletedItems]);
 
   return (
-    <div className="w-full min-h-[calc(100vh-64px)] lg:h-[calc(100vh-64px)] p-3 sm:p-4 md:p-5 lg:p-6 bg-slate-100 flex flex-col lg:overflow-hidden">
+    <div className="w-full min-h-[calc(100vh-64px)] lg:h-[calc(100vh-64px)] p-3 sm:p-4 md:p-5 lg:p-6 bg-slate-100 flex flex-col lg:overflow-auto">
       {/* 헤더 (설정 버튼 포함) */}
       <Header
         rightContent={<SettingsButton onClick={() => setSettingsOpen(true)} />}
@@ -283,9 +138,9 @@ export default function QualityInspectionPage() {
 
       {activeDay === 1 ? (
         // ===== 기준/매뉴얼 심사 심사 =====
-        <div className="flex-1 grid grid-cols-12 gap-3 sm:gap-4 lg:min-h-0">
+        <div className="flex-1 grid grid-cols-12 gap-3 sm:gap-4 lg:min-h-[500px]">
           {/* 좌측: 점검표 항목 */}
-          <div className={`col-span-12 min-h-[250px] sm:min-h-[300px] lg:min-h-0 lg:h-full overflow-auto ${
+          <div className={`col-span-12 min-h-[250px] sm:min-h-[300px] lg:min-h-[500px] lg:h-full overflow-auto ${
             displaySettings.showDocumentSection && displaySettings.showDocumentViewer
               ? 'lg:col-span-3'
               : displaySettings.showDocumentSection || displaySettings.showDocumentViewer
@@ -298,12 +153,13 @@ export default function QualityInspectionPage() {
               searchTerm={searchTerm}
               onSubItemSelect={handleSubItemSelect}
               onSubItemToggle={handleSubItemToggle}
+              isMock={day1IsMock}
             />
           </div>
 
           {/* 중앙: 기준 문서화 */}
           {displaySettings.showDocumentSection && (
-            <div className={`col-span-12 min-h-[200px] sm:min-h-[250px] lg:min-h-0 lg:h-full overflow-auto ${
+            <div className={`col-span-12 min-h-[200px] sm:min-h-[250px] lg:min-h-[500px] lg:h-full overflow-auto ${
               displaySettings.showDocumentViewer ? 'lg:col-span-4' : 'lg:col-span-8'
             }`}>
               <Day1DocumentSection
@@ -312,45 +168,49 @@ export default function QualityInspectionPage() {
                 onDocumentSelect={setSelectedStandardDocId}
                 onConfirmComplete={handleConfirmComplete}
                 isCompleted={isSelectedItemCompleted}
+                isMock={day1IsMock}
               />
             </div>
           )}
 
           {/* 우측: 문서 뷰어 */}
           {displaySettings.showDocumentViewer && (
-            <div className={`col-span-12 min-h-[200px] sm:min-h-[250px] lg:min-h-0 lg:h-full overflow-auto ${
+            <div className={`col-span-12 min-h-[200px] sm:min-h-[250px] lg:min-h-[500px] lg:h-full overflow-auto ${
               displaySettings.showDocumentSection ? 'lg:col-span-5' : 'lg:col-span-8'
             }`}>
-              <Day1DocumentViewer document={selectedStandardDoc} />
+              <Day1DocumentViewer document={selectedStandardDoc} isMock={day1IsMock} />
             </div>
           )}
         </div>
       ) : (
         // ===== 로트 추적 심사 심사 =====
-        <div className="flex-1 grid grid-cols-12 gap-3 sm:gap-4 lg:gap-6 lg:min-h-0">
-            <div className="col-span-12 lg:col-span-3 min-h-[250px] sm:min-h-[300px] lg:min-h-0 lg:h-full overflow-auto lg:overflow-hidden">
+        <div className="flex-1 grid grid-cols-12 gap-3 sm:gap-4 lg:gap-6 lg:min-h-[500px]">
+            <div className="col-span-12 lg:col-span-3 min-h-[250px] sm:min-h-[300px] lg:min-h-[500px] lg:h-full overflow-auto">
               <ReportList
                 reports={filteredReports}
                 selectedId={selectedReport?.id || null}
                 onSelect={handleReportSelect}
+                isMock={day2IsMock}
               />
             </div>
 
-            <div className="col-span-12 lg:col-span-4 min-h-[200px] sm:min-h-[250px] lg:min-h-0 lg:h-full overflow-auto lg:overflow-hidden">
+            <div className="col-span-12 lg:col-span-4 min-h-[200px] sm:min-h-[250px] lg:min-h-[500px] lg:h-full overflow-auto">
               <RouteList
                 routes={currentRoutes}
                 selectedId={selectedRoute?.id || null}
                 onSelect={handleRouteSelect}
                 onToggleItem={handleToggleItem}
                 reportCode={selectedReport?.code || null}
+                isMock={day2IsMock}
               />
             </div>
 
-            <div className="col-span-12 lg:col-span-5 min-h-[200px] sm:min-h-[250px] lg:min-h-0 lg:h-full overflow-auto lg:overflow-hidden">
+            <div className="col-span-12 lg:col-span-5 min-h-[200px] sm:min-h-[250px] lg:min-h-[500px] lg:h-full overflow-auto">
               <DocumentList
                 documents={currentDocuments}
                 routeCode={selectedRoute?.code || null}
                 onViewDocument={handleViewDocument}
+                isMock={day2IsMock}
               />
             </div>
           </div>

src/app/[locale]/(protected)/sales/order-management-sales/production-orders/[id]/page.tsx

@@ -30,6 +30,7 @@ import {
   Circle,
   Activity,
   Play,
+  ChevronDown,
 } from "lucide-react";
 import { PageLayout } from "@/components/organisms/PageLayout";
 import { PageHeader } from "@/components/organisms/PageHeader";
@@ -47,143 +48,17 @@ import { ConfirmDialog } from "@/components/ui/confirm-dialog";
 import { toast } from "sonner";
 import { ServerErrorPage } from "@/components/common/ServerErrorPage";
 import { formatNumber } from '@/lib/utils/amount';
-
-// 생산지시 상태 타입
-type ProductionOrderStatus = "waiting" | "in_progress" | "completed";
-
-// 작업지시 상태 타입
-type WorkOrderStatus = "pending" | "in_progress" | "completed";
-
-// 작업지시 데이터 타입
-interface WorkOrder {
-  id: string;
-  workOrderNumber: string;  // KD-WO-XXXXXX-XX
-  process: string;          // 공정명
-  quantity: number;
-  status: WorkOrderStatus;
-  assignee: string;
-}
-
-// 생산지시 상세 데이터 타입
-interface ProductionOrderDetail {
-  id: string;
-  productionOrderNumber: string;
-  orderNumber: string;
-  productionOrderDate: string;
-  dueDate: string;
-  quantity: number;
-  status: ProductionOrderStatus;
-  client: string;
-  siteName: string;
-  productType: string;
-  pendingWorkOrderCount: number;  // 생성 예정 작업지시 수
-  workOrders: WorkOrder[];
-}
-
-// 샘플 생산지시 상세 데이터
-const SAMPLE_PRODUCTION_ORDER_DETAILS: Record<string, ProductionOrderDetail> = {
-  "PO-001": {
-    id: "PO-001",
-    productionOrderNumber: "PO-KD-TS-251217-07",
-    orderNumber: "KD-TS-251217-07",
-    productionOrderDate: "2025-12-22",
-    dueDate: "2026-02-15",
-    quantity: 2,
-    status: "completed",  // 생산완료 상태 - 목록 버튼만 표시
-    client: "호반건설(주)",
-    siteName: "씨밋 광교 센트럴시티",
-    productType: "",
-    pendingWorkOrderCount: 0,  // 작업지시 이미 생성됨
-    workOrders: [
-      {
-        id: "WO-001",
-        workOrderNumber: "KD-WO-251217-07",
-        process: "재단",
-        quantity: 2,
-        status: "completed",
-        assignee: "-",
-      },
-      {
-        id: "WO-002",
-        workOrderNumber: "KD-WO-251217-08",
-        process: "조립",
-        quantity: 2,
-        status: "completed",
-        assignee: "-",
-      },
-      {
-        id: "WO-003",
-        workOrderNumber: "KD-WO-251217-09",
-        process: "검수",
-        quantity: 2,
-        status: "completed",
-        assignee: "-",
-      },
-    ],
-  },
-  "PO-002": {
-    id: "PO-002",
-    productionOrderNumber: "PO-KD-TS-251217-09",
-    orderNumber: "KD-TS-251217-09",
-    productionOrderDate: "2025-12-22",
-    dueDate: "2026-02-10",
-    quantity: 10,
-    status: "waiting",
-    client: "태영건설(주)",
-    siteName: "데시앙 동탄 파크뷰",
-    productType: "",
-    pendingWorkOrderCount: 5,  // 생성 예정 작업지시 5개 (일괄생성)
-    workOrders: [],
-  },
-  "PO-003": {
-    id: "PO-003",
-    productionOrderNumber: "PO-KD-TS-251217-06",
-    orderNumber: "KD-TS-251217-06",
-    productionOrderDate: "2025-12-22",
-    dueDate: "2026-02-10",
-    quantity: 1,
-    status: "waiting",
-    client: "롯데건설(주)",
-    siteName: "예술 검실 푸르지오",
-    productType: "",
-    pendingWorkOrderCount: 1,  // 생성 예정 작업지시 1개 (단일 생성)
-    workOrders: [],
-  },
-  "PO-004": {
-    id: "PO-004",
-    productionOrderNumber: "PO-KD-BD-251220-35",
-    orderNumber: "KD-BD-251220-35",
-    productionOrderDate: "2025-12-20",
-    dueDate: "2026-02-03",
-    quantity: 3,
-    status: "in_progress",
-    client: "현대건설(주)",
-    siteName: "[코레타스프] 판교 물류센터 철거현장",
-    productType: "",
-    pendingWorkOrderCount: 0,
-    workOrders: [
-      {
-        id: "WO-004",
-        workOrderNumber: "KD-WO-251220-01",
-        process: "재단",
-        quantity: 3,
-        status: "completed",
-        assignee: "-",
-      },
-      {
-        id: "WO-005",
-        workOrderNumber: "KD-WO-251220-02",
-        process: "조립",
-        quantity: 3,
-        status: "in_progress",
-        assignee: "-",
-      },
-    ],
-  },
-};
+import { getProductionOrderDetail } from "@/components/production/ProductionOrders/actions";
+import { createProductionOrder } from "@/components/orders/actions";
+import type {
+  ProductionOrderDetail,
+  ProductionStatus,
+  ProductionWorkOrder,
+  BomProcessGroup,
+} from "@/components/production/ProductionOrders/types";
 
 // 공정 진행 현황 컴포넌트
-function ProcessProgress({ workOrders }: { workOrders: WorkOrder[] }) {
+function ProcessProgress({ workOrders }: { workOrders: ProductionWorkOrder[] }) {
   if (workOrders.length === 0) {
     return (
       <Card>
@@ -202,7 +77,9 @@ function ProcessProgress({ workOrders }: { workOrders: WorkOrder[] }) {
     );
   }
 
-  const completedCount = workOrders.filter((w) => w.status === "completed").length;
+  const completedCount = workOrders.filter(
+    (w) => w.status === "completed" || w.status === "shipped"
+  ).length;
   const totalCount = workOrders.length;
   const progressPercent = Math.round((completedCount / totalCount) * 100);
 
@@ -237,25 +114,27 @@ function ProcessProgress({ workOrders }: { workOrders: WorkOrder[] }) {
                 <div className="flex flex-col items-center gap-1">
                   <div
                     className={`flex items-center justify-center w-8 h-8 rounded-full ${
-                      wo.status === "completed"
+                      wo.status === "completed" || wo.status === "shipped"
                         ? "bg-green-500 text-white"
                         : wo.status === "in_progress"
                         ? "bg-blue-500 text-white"
                         : "bg-gray-100 text-gray-400"
                     }`}
                   >
-                    {wo.status === "completed" ? (
+                    {wo.status === "completed" || wo.status === "shipped" ? (
                       <CheckCircle2 className="h-4 w-4" />
                     ) : (
                       <Circle className="h-4 w-4" />
                     )}
                   </div>
-                  <span className="text-xs text-muted-foreground">{wo.process}</span>
+                  <span className="text-xs text-muted-foreground">{wo.processName}</span>
                 </div>
                 {index < workOrders.length - 1 && (
                   <div
                     className={`w-12 h-0.5 mx-1 ${
-                      wo.status === "completed" ? "bg-green-500" : "bg-gray-200"
+                      wo.status === "completed" || wo.status === "shipped"
+                        ? "bg-green-500"
+                        : "bg-gray-200"
                     }`}
                   />
                 )}
@@ -269,13 +148,13 @@ function ProcessProgress({ workOrders }: { workOrders: WorkOrder[] }) {
 }
 
 // 상태 배지 헬퍼
-function getStatusBadge(status: ProductionOrderStatus) {
-  const config: Record<ProductionOrderStatus, { label: string; className: string }> = {
+function getStatusBadge(status: ProductionStatus) {
+  const config: Record<ProductionStatus, { label: string; className: string }> = {
     waiting: {
       label: "생산대기",
       className: "bg-yellow-100 text-yellow-700 border-yellow-200",
     },
-    in_progress: {
+    in_production: {
       label: "생산중",
       className: "bg-green-100 text-green-700 border-green-200",
     },
@@ -289,22 +168,16 @@ function getStatusBadge(status: ProductionOrderStatus) {
 }
 
 // 작업지시 상태 배지 헬퍼
-function getWorkOrderStatusBadge(status: WorkOrderStatus) {
-  const config: Record<WorkOrderStatus, { label: string; className: string }> = {
-    pending: {
-      label: "대기",
-      className: "bg-gray-100 text-gray-700 border-gray-200",
-    },
-    in_progress: {
-      label: "작업중",
-      className: "bg-blue-100 text-blue-700 border-blue-200",
-    },
-    completed: {
-      label: "완료",
-      className: "bg-green-100 text-green-700 border-green-200",
-    },
+function getWorkOrderStatusBadge(status: string) {
+  const config: Record<string, { label: string; className: string }> = {
+    unassigned: { label: "미배정", className: "bg-gray-100 text-gray-700 border-gray-200" },
+    pending: { label: "대기", className: "bg-gray-100 text-gray-700 border-gray-200" },
+    waiting: { label: "준비중", className: "bg-yellow-100 text-yellow-700 border-yellow-200" },
+    in_progress: { label: "작업중", className: "bg-blue-100 text-blue-700 border-blue-200" },
+    completed: { label: "완료", className: "bg-green-100 text-green-700 border-green-200" },
+    shipped: { label: "출하", className: "bg-purple-100 text-purple-700 border-purple-200" },
   };
-  const c = config[status];
+  const c = config[status] || { label: status, className: "bg-gray-100 text-gray-700 border-gray-200" };
   return <BadgeSm className={c.className}>{c.label}</BadgeSm>;
 }
 
@@ -318,99 +191,33 @@ function InfoItem({ label, value }: { label: string; value: string }) {
   );
 }
 
-// 샘플 공정 목록 (작업지시 생성 팝업에 표시용)
-const SAMPLE_PROCESSES = [
-  { id: "P1", name: "1.1 백판필름", quantity: 10 },
-  { id: "P2", name: "2. 하안마감재", quantity: 10 },
-  { id: "P3", name: "3.1 케이스", quantity: 10 },
-  { id: "P4", name: "4. 연기단자", quantity: 10 },
-  { id: "P5", name: "5. 가이드레일 하부브라켓", quantity: 10 },
-];
-
-// BOM 품목 타입
-interface BomItem {
-  id: string;
-  itemCode: string;
-  itemName: string;
-  spec: string;
-  lotNo: string;
-  requiredQty: number;
-  qty: number;
-}
-
-// BOM 공정 분류 타입
-interface BomProcessGroup {
-  processName: string;
-  sizeSpec?: string;
-  items: BomItem[];
-}
-
-// BOM 품목별 공정 분류 목데이터
-const SAMPLE_BOM_PROCESS_GROUPS: BomProcessGroup[] = [
-  {
-    processName: "1.1 백판필름",
-    sizeSpec: "[20-70]",
-    items: [
-      { id: "B1", itemCode: "①", itemName: "아연판", spec: "EGI.6T", lotNo: "LOT-M-2024-001", requiredQty: 4300, qty: 8 },
-      { id: "B2", itemCode: "②", itemName: "가이드레일", spec: "EGI.6T", lotNo: "LOT-M-2024-002", requiredQty: 3000, qty: 4 },
-      { id: "B3", itemCode: "③", itemName: "C형", spec: "EGI.6ST", lotNo: "LOT-M-2024-003", requiredQty: 4300, qty: 4 },
-      { id: "B4", itemCode: "④", itemName: "D형", spec: "EGI.6T", lotNo: "LOT-M-2024-004", requiredQty: 4300, qty: 4 },
-      { id: "B5", itemCode: "⑤", itemName: "행거마감재", spec: "SUS1.2T", lotNo: "LOT-M-2024-005", requiredQty: 4300, qty: 2 },
-      { id: "B6", itemCode: "⑥", itemName: "R/RBASE", spec: "EGI.5ST", lotNo: "LOT-M-2024-006", requiredQty: 0, qty: 4 },
-    ],
-  },
-  {
-    processName: "2. 하안마감재",
-    sizeSpec: "[60-40]",
-    items: [
-      { id: "B7", itemCode: "①", itemName: "하안마감재", spec: "EGI.5T", lotNo: "LOT-M-2024-007", requiredQty: 3000, qty: 4 },
-      { id: "B8", itemCode: "②", itemName: "하안보강재판", spec: "EGI.5T", lotNo: "LOT-M-2024-009", requiredQty: 3000, qty: 4 },
-      { id: "B9", itemCode: "③", itemName: "하안보강멈틀", spec: "EGI.1T", lotNo: "LOT-M-2024-010", requiredQty: 0, qty: 2 },
-      { id: "B10", itemCode: "④", itemName: "행거마감재", spec: "SUS1.2T", lotNo: "LOT-M-2024-008", requiredQty: 3000, qty: 2 },
-    ],
-  },
-  {
-    processName: "3.1 케이스",
-    sizeSpec: "[500*330]",
-    items: [
-      { id: "B11", itemCode: "①", itemName: "전판", spec: "EGI.5ST", lotNo: "LOT-M-2024-011", requiredQty: 0, qty: 2 },
-      { id: "B12", itemCode: "②", itemName: "전멈틀", spec: "EGI.5T", lotNo: "LOT-M-2024-012", requiredQty: 0, qty: 4 },
-      { id: "B13", itemCode: "③⑤", itemName: "타부멈틀", spec: "", lotNo: "LOT-M-2024-013", requiredQty: 0, qty: 2 },
-      { id: "B14", itemCode: "④", itemName: "좌우판-HW", spec: "", lotNo: "LOT-M-2024-014", requiredQty: 0, qty: 2 },
-      { id: "B15", itemCode: "⑥", itemName: "상부판", spec: "", lotNo: "LOT-M-2024-015", requiredQty: 1220, qty: 5 },
-      { id: "B16", itemCode: "⑦", itemName: "측판(전산판)", spec: "", lotNo: "LOT-M-2024-016", requiredQty: 0, qty: 2 },
-    ],
-  },
-  {
-    processName: "4. 연기단자",
-    sizeSpec: "",
-    items: [
-      { id: "B17", itemCode: "-", itemName: "레일홀 (W50)", spec: "EGI.8T + 화이버 금사", lotNo: "LOT-M-2024-017", requiredQty: 0, qty: 4 },
-      { id: "B18", itemCode: "-", itemName: "카이드홀 (W60)", spec: "EGI.8T + 화이버 금사", lotNo: "LOT-M-2024-018", requiredQty: 0, qty: 4 },
-    ],
-  },
-];
-
 export default function ProductionOrderDetailPage() {
   const router = useRouter();
   const params = useParams();
-  const productionOrderId = params.id as string;
+  const orderId = params.id as string;
 
-  const [productionOrder, setProductionOrder] = useState<ProductionOrderDetail | null>(null);
+  const [detail, setDetail] = useState<ProductionOrderDetail | null>(null);
   const [loading, setLoading] = useState(true);
   const [isCreateWorkOrderDialogOpen, setIsCreateWorkOrderDialogOpen] = useState(false);
   const [isSuccessDialogOpen, setIsSuccessDialogOpen] = useState(false);
-  const [createdWorkOrders, setCreatedWorkOrders] = useState<string[]>([]);
   const [isCreating, setIsCreating] = useState(false);
+  const [bomOpen, setBomOpen] = useState(false);
 
   // 데이터 로드
+  const loadDetail = async () => {
+    setLoading(true);
+    const result = await getProductionOrderDetail(orderId);
+    if (result.success && result.data) {
+      setDetail(result.data);
+    } else {
+      setDetail(null);
+    }
+    setLoading(false);
+  };
+
   useEffect(() => {
-    setTimeout(() => {
-      const found = SAMPLE_PRODUCTION_ORDER_DETAILS[productionOrderId];
-      setProductionOrder(found || null);
-      setLoading(false);
-    }, 300);
-  }, [productionOrderId]);
+    loadDetail();
+  }, [orderId]);
 
   const handleBack = () => {
     router.push("/sales/order-management-sales/production-orders");
@@ -423,19 +230,13 @@ export default function ProductionOrderDetailPage() {
   const handleConfirmCreateWorkOrder = async () => {
     setIsCreating(true);
     try {
-      // API 호출 시뮬레이션
-      await new Promise((resolve) => setTimeout(resolve, 500));
-
-      // 생성된 작업지시서 목록 (실제로는 API 응답에서 받음)
-      const workOrderCount = productionOrder?.pendingWorkOrderCount || 0;
-      const created = Array.from({ length: workOrderCount }, (_, i) =>
-        `KD-WO-251223-${String(i + 1).padStart(2, "0")}`
-      );
-      setCreatedWorkOrders(created);
-
-      // 확인 팝업 닫고 성공 팝업 열기
-      setIsCreateWorkOrderDialogOpen(false);
-      setIsSuccessDialogOpen(true);
+      const result = await createProductionOrder(orderId);
+      if (result.success) {
+        setIsCreateWorkOrderDialogOpen(false);
+        setIsSuccessDialogOpen(true);
+      } else {
+        toast.error(result.error || "작업지시 생성에 실패했습니다.");
+      }
     } finally {
       setIsCreating(false);
     }
@@ -457,7 +258,7 @@ export default function ProductionOrderDetailPage() {
     );
   }
 
-  if (!productionOrder) {
+  if (!detail) {
     return (
       <ServerErrorPage
         title="생산지시 정보를 불러올 수 없습니다"
@@ -468,6 +269,9 @@ export default function ProductionOrderDetailPage() {
     );
   }
 
+  const hasWorkOrders = detail.workOrders.length > 0;
+  const canCreateWorkOrders = detail.productionStatus === "waiting" && !hasWorkOrders;
+
   return (
     <PageLayout>
       {/* 헤더 */}
@@ -476,9 +280,9 @@ export default function ProductionOrderDetailPage() {
           <div className="flex items-center gap-3">
             <span>생산지시 상세</span>
             <code className="text-sm font-mono bg-blue-50 text-blue-700 px-2 py-1 rounded">
-              {productionOrder.productionOrderNumber}
+              {detail.orderNumber}
             </code>
-            {getStatusBadge(productionOrder.status)}
+            {getStatusBadge(detail.productionStatus)}
           </div>
         }
         icon={Factory}
@@ -488,10 +292,7 @@ export default function ProductionOrderDetailPage() {
               <ArrowLeft className="h-4 w-4 mr-2" />
               목록
             </Button>
-            {/* 작업지시 생성 버튼 - 완료 아님 + 작업지시 없음 + 생성 예정 있음 */}
-            {productionOrder.status !== "completed" &&
-              productionOrder.workOrders.length === 0 &&
-              productionOrder.pendingWorkOrderCount > 0 && (
+            {canCreateWorkOrders && (
               <Button onClick={handleCreateWorkOrder}>
                 <ClipboardList className="h-4 w-4 mr-2" />
                 작업지시 생성
@@ -503,7 +304,7 @@ export default function ProductionOrderDetailPage() {
 
       <div className="space-y-6">
         {/* 공정 진행 현황 */}
-        <ProcessProgress workOrders={productionOrder.workOrders} />
+        <ProcessProgress workOrders={detail.workOrders} />
 
         {/* 기본 정보 & 거래처/현장 정보 */}
         <div className="grid grid-cols-1 md:grid-cols-2 gap-6">
@@ -514,11 +315,10 @@ export default function ProductionOrderDetailPage() {
             </CardHeader>
             <CardContent>
               <div className="grid grid-cols-2 gap-4">
-                <InfoItem label="생산지시번호" value={productionOrder.productionOrderNumber} />
-                <InfoItem label="수주번호" value={productionOrder.orderNumber} />
-                <InfoItem label="생산지시일" value={productionOrder.productionOrderDate} />
-                <InfoItem label="납기일" value={productionOrder.dueDate} />
-                <InfoItem label="수량" value={`${productionOrder.quantity}개`} />
+                <InfoItem label="수주번호" value={detail.orderNumber} />
+                <InfoItem label="생산지시일" value={detail.productionOrderedAt} />
+                <InfoItem label="납기일" value={detail.deliveryDate} />
+                <InfoItem label="개소" value={`${formatNumber(detail.nodeCount)}개소`} />
               </div>
             </CardContent>
           </Card>
@@ -530,112 +330,108 @@ export default function ProductionOrderDetailPage() {
             </CardHeader>
             <CardContent>
               <div className="grid grid-cols-2 gap-4">
-                <InfoItem label="거래처" value={productionOrder.client} />
-                <InfoItem label="현장명" value={productionOrder.siteName} />
-                <InfoItem label="제품유형" value={productionOrder.productType} />
+                <InfoItem label="거래처" value={detail.clientName} />
+                <InfoItem label="현장명" value={detail.siteName} />
               </div>
             </CardContent>
           </Card>
         </div>
 
-        {/* BOM 품목별 공정 분류 */}
-        <Card>
-          <CardHeader>
-            <CardTitle className="text-base">BOM 품목별 공정 분류</CardTitle>
-          </CardHeader>
-          <CardContent className="space-y-6">
-            {/* 절곡 부품 전개도 정보 헤더 */}
-            <p className="text-sm font-medium text-muted-foreground border-b pb-2">
-              절곡 부품 전개도 정보
-            </p>
-
-            {/* 공정별 테이블 */}
-            {SAMPLE_BOM_PROCESS_GROUPS.map((group) => (
-              <div key={group.processName} className="space-y-2">
-                {/* 공정명 헤더 */}
-                <h4 className="text-sm font-semibold">
-                  {group.processName}
-                  {group.sizeSpec && (
-                    <span className="ml-2 text-muted-foreground font-normal">
-                      {group.sizeSpec}
-                    </span>
-                  )}
-                </h4>
-
-                {/* BOM 품목 테이블 */}
-                <div className="border rounded-lg overflow-hidden">
-                  <Table>
-                    <TableHeader>
-                      <TableRow className="bg-gray-50">
-                        <TableHead className="w-[60px] text-center">항목코드</TableHead>
-                        <TableHead>세부품명</TableHead>
-                        <TableHead>규격</TableHead>
-                        <TableHead>LOT NO</TableHead>
-                        <TableHead className="text-right">필요수량</TableHead>
-                        <TableHead className="text-center w-[60px]">수량</TableHead>
-                      </TableRow>
-                    </TableHeader>
-                    <TableBody>
-                      {group.items.map((item) => (
-                        <TableRow key={item.id}>
-                          <TableCell className="text-center font-medium">
-                            {item.itemCode}
-                          </TableCell>
-                          <TableCell>{item.itemName}</TableCell>
-                          <TableCell className="text-muted-foreground">
-                            {item.spec || "-"}
-                          </TableCell>
-                          <TableCell>
-                            <code className="text-xs bg-gray-100 px-1.5 py-0.5 rounded">
-                              {item.lotNo}
-                            </code>
-                          </TableCell>
-                          <TableCell className="text-right">
-                            {item.requiredQty > 0 ? formatNumber(item.requiredQty) : "-"}
-                          </TableCell>
-                          <TableCell className="text-center">{item.qty}</TableCell>
-                        </TableRow>
-                      ))}
-                    </TableBody>
-                  </Table>
-                </div>
+        {/* BOM 품목별 공정 분류 (접이식) */}
+        {detail.bomProcessGroups.length > 0 && (
+          <Card>
+            <CardHeader
+              className="cursor-pointer select-none"
+              onClick={() => setBomOpen((prev) => !prev)}
+            >
+              <div className="flex items-center justify-between">
+                <CardTitle className="text-base">
+                  BOM 품목별 공정 분류
+                  <span className="ml-2 text-sm font-normal text-muted-foreground">
+                    ({detail.bomProcessGroups.length}개 공정)
+                  </span>
+                </CardTitle>
+                <ChevronDown
+                  className={`h-5 w-5 text-muted-foreground transition-transform ${
+                    bomOpen ? "rotate-180" : ""
+                  }`}
+                />
               </div>
-            ))}
+            </CardHeader>
+            {bomOpen && (
+              <CardContent className="space-y-6 pt-0">
+                {detail.bomProcessGroups.map((group) => (
+                  <div key={group.processName} className="space-y-2">
+                    <h4 className="text-sm font-semibold flex items-center gap-2">
+                      <Badge variant="outline">{group.processName}</Badge>
+                      <span className="text-muted-foreground font-normal text-xs">
+                        {group.items.length}건
+                      </span>
+                    </h4>
 
-            {/* 합계 정보 */}
-            <div className="flex justify-between items-center pt-4 border-t text-sm">
-              <span className="text-muted-foreground">총 부품 종류: 18개</span>
-              <span className="text-muted-foreground">총 중량: 25.8 kg</span>
-              <span className="text-muted-foreground">비고: VT칼 작업 완료 후 절곡 진행</span>
-            </div>
-          </CardContent>
-        </Card>
+                    <div className="border rounded-lg overflow-hidden">
+                      <Table>
+                        <TableHeader>
+                          <TableRow className="bg-gray-50">
+                            <TableHead>품목코드</TableHead>
+                            <TableHead>품목명</TableHead>
+                            <TableHead>규격</TableHead>
+                            <TableHead className="text-center">단위</TableHead>
+                            <TableHead className="text-right">수량</TableHead>
+                            <TableHead className="text-right">단가</TableHead>
+                            <TableHead className="text-right">금액</TableHead>
+                            <TableHead>개소</TableHead>
+                          </TableRow>
+                        </TableHeader>
+                        <TableBody>
+                          {group.items.map((item, idx) => (
+                            <TableRow key={`${item.id}-${idx}`}>
+                              <TableCell>
+                                <code className="text-xs bg-gray-100 px-1.5 py-0.5 rounded">
+                                  {item.itemCode}
+                                </code>
+                              </TableCell>
+                              <TableCell>{item.itemName}</TableCell>
+                              <TableCell className="text-muted-foreground">
+                                {item.spec || "-"}
+                              </TableCell>
+                              <TableCell className="text-center">{item.unit || "-"}</TableCell>
+                              <TableCell className="text-right">{formatNumber(item.quantity)}</TableCell>
+                              <TableCell className="text-right">{formatNumber(item.unitPrice)}</TableCell>
+                              <TableCell className="text-right">{formatNumber(item.totalPrice)}</TableCell>
+                              <TableCell className="text-muted-foreground text-xs">{item.nodeName || "-"}</TableCell>
+                            </TableRow>
+                          ))}
+                        </TableBody>
+                      </Table>
+                    </div>
+                  </div>
+                ))}
+              </CardContent>
+            )}
+          </Card>
+        )}
 
         {/* 작업지시서 목록 */}
         <Card>
           <CardHeader className="flex flex-row items-center justify-between">
             <CardTitle className="text-base">작업지시서 목록</CardTitle>
-            {/* 버튼 조건: 완료 아님 + 작업지시 없음 + 생성 예정 있음 */}
-            {productionOrder.status !== "completed" &&
-             productionOrder.workOrders.length === 0 &&
-             productionOrder.pendingWorkOrderCount > 0 && (
+            {canCreateWorkOrders && (
               <Button onClick={handleCreateWorkOrder}>
                 <Play className="h-4 w-4 mr-2" />
-                {productionOrder.pendingWorkOrderCount > 1
-                  ? "작업지시 일괄생성"
-                  : "작업지시 생성"}
+                작업지시 생성
               </Button>
             )}
           </CardHeader>
           <CardContent>
-            {productionOrder.workOrders.length === 0 ? (
+            {!hasWorkOrders ? (
               <div className="text-center py-8">
                 <div className="flex flex-col items-center gap-2">
                   <ClipboardList className="h-12 w-12 text-gray-300" />
                   <p className="text-muted-foreground text-sm">
                     아직 작업지시서가 생성되지 않았습니다.
                   </p>
-                  {productionOrder.pendingWorkOrderCount > 0 && (
+                  {canCreateWorkOrders && (
                     <p className="text-sm text-muted-foreground">
                       위 버튼을 클릭하여 BOM 기반 작업지시서를 자동 생성하세요.
                     </p>
@@ -649,23 +445,23 @@ export default function ProductionOrderDetailPage() {
                     <TableRow>
                       <TableHead>작업지시번호</TableHead>
                       <TableHead>공정</TableHead>
-                      <TableHead className="text-center">수량</TableHead>
+                      <TableHead className="text-center">개소</TableHead>
                       <TableHead>상태</TableHead>
                       <TableHead>담당자</TableHead>
                     </TableRow>
                   </TableHeader>
                   <TableBody>
-                    {productionOrder.workOrders.map((wo) => (
+                    {detail.workOrders.map((wo) => (
                       <TableRow key={wo.id}>
                         <TableCell>
                           <code className="text-xs bg-gray-100 px-1.5 py-0.5 rounded">
-                            {wo.workOrderNumber}
+                            {wo.workOrderNo}
                           </code>
                         </TableCell>
-                        <TableCell>{wo.process}</TableCell>
-                        <TableCell className="text-center">{wo.quantity}개</TableCell>
+                        <TableCell>{wo.processName}</TableCell>
+                        <TableCell className="text-center">{wo.quantity}개소</TableCell>
                         <TableCell>{getWorkOrderStatusBadge(wo.status)}</TableCell>
-                        <TableCell>{wo.assignee}</TableCell>
+                        <TableCell>{wo.assignees.length > 0 ? wo.assignees.join(", ") : "-"}</TableCell>
                       </TableRow>
                     ))}
                   </TableBody>
@@ -676,7 +472,7 @@ export default function ProductionOrderDetailPage() {
         </Card>
       </div>
 
-      {/* 팝업1: 작업지시 생성 확인 다이얼로그 */}
+      {/* 작업지시 생성 확인 다이얼로그 */}
       <ConfirmDialog
         open={isCreateWorkOrderDialogOpen}
         onOpenChange={setIsCreateWorkOrderDialogOpen}
@@ -685,19 +481,10 @@ export default function ProductionOrderDetailPage() {
         description={
           <div className="space-y-4 pt-2">
             <p className="font-medium text-foreground">
-              다음 공정에 대한 작업지시서가 생성됩니다:
+              이 수주에 대한 작업지시서를 자동 생성합니다.
             </p>
-            {productionOrder?.pendingWorkOrderCount && productionOrder.pendingWorkOrderCount > 0 && (
-              <ul className="space-y-1 text-sm text-muted-foreground pl-4">
-                {SAMPLE_PROCESSES.slice(0, productionOrder.pendingWorkOrderCount).map((process) => (
-                  <li key={process.id} className="flex items-center gap-2">
-                    <span className="w-1.5 h-1.5 bg-gray-400 rounded-full" />
-                    {process.name} ({process.quantity}개)
-                  </li>
-                ))}
-              </ul>
-            )}
             <p className="text-muted-foreground">
+              BOM 기반으로 공정별 작업지시서가 생성됩니다.
               생성된 작업지시서는 생산팀에서 확인하고 작업을 진행할 수 있습니다.
             </p>
           </div>
@@ -706,7 +493,7 @@ export default function ProductionOrderDetailPage() {
         loading={isCreating}
       />
 
-      {/* 팝업2: 작업지시 생성 성공 다이얼로그 */}
+      {/* 작업지시 생성 성공 다이얼로그 */}
       <AlertDialog open={isSuccessDialogOpen} onOpenChange={setIsSuccessDialogOpen}>
         <AlertDialogContent className="max-w-md">
           <AlertDialogHeader>
@@ -716,24 +503,9 @@ export default function ProductionOrderDetailPage() {
                 <div className="flex items-center gap-2">
                   <CheckCircle2 className="h-5 w-5 text-green-600" />
                   <span className="font-medium text-foreground">
-                    {createdWorkOrders.length}개의 작업지시서가 공정별로 자동 생성되었습니다.
+                    작업지시서가 자동 생성되었습니다.
                   </span>
                 </div>
-                <div>
-                  <p className="text-sm font-medium text-foreground mb-2">생성된 작업지시서:</p>
-                  {createdWorkOrders.length > 0 ? (
-                    <ul className="space-y-1 text-sm text-muted-foreground pl-4">
-                      {createdWorkOrders.map((wo, idx) => (
-                        <li key={wo} className="flex items-center gap-2">
-                          <span className="w-1.5 h-1.5 bg-green-500 rounded-full" />
-                          {wo}
-                        </li>
-                      ))}
-                    </ul>
-                  ) : (
-                    <p className="text-sm text-muted-foreground">-</p>
-                  )}
-                </div>
                 <p className="text-muted-foreground">
                   작업지시 관리 페이지로 이동합니다.
                 </p>
@@ -749,4 +521,4 @@ export default function ProductionOrderDetailPage() {
       </AlertDialog>
     </PageLayout>
   );
-}
+}

src/app/[locale]/(protected)/sales/order-management-sales/production-orders/page.tsx

@@ -4,24 +4,20 @@
  * 생산지시 목록 페이지
  *
  * - 수주관리 > 생산지시 보기에서 접근
- * - 진행 단계 바
+ * - 진행 단계 바 (Order 상태 기반 동적)
  * - 필터 탭: 전체, 생산대기, 생산중, 생산완료 (TabChip 사용)
  * - IntegratedListTemplateV2 템플릿 적용
+ * - 서버사이드 페이지네이션
  */
 
-import { useState } from "react";
+import { useState, useEffect, useCallback } from "react";
 import { useRouter } from "next/navigation";
 import { Button } from "@/components/ui/button";
 import { Card, CardContent } from "@/components/ui/card";
 import { Badge } from "@/components/ui/badge";
-import { DeleteConfirmDialog } from "@/components/ui/confirm-dialog";
 import {
-  Table,
-  TableBody,
-  TableCell,
-  TableHead,
-  TableHeader,
   TableRow,
+  TableCell,
 } from "@/components/ui/table";
 import { Checkbox } from "@/components/ui/checkbox";
 import {
@@ -29,7 +25,6 @@ import {
   ArrowLeft,
   CheckCircle2,
   Eye,
-  Trash2,
 } from "lucide-react";
 import {
   UniversalListPage,
@@ -39,136 +34,63 @@ import {
 } from "@/components/templates/UniversalListPage";
 import { BadgeSm } from "@/components/atoms/BadgeSm";
 import { ListMobileCard, InfoField } from "@/components/organisms/MobileCard";
-
-// 생산지시 상태 타입
-type ProductionOrderStatus =
-  | "waiting"      // 생산대기
-  | "in_progress"  // 생산중
-  | "completed";   // 생산완료
-
-// 생산지시 데이터 타입
-interface ProductionOrder {
-  id: string;
-  productionOrderNumber: string;  // PO-KD-TS-XXXXXX-XX
-  orderNumber: string;            // KD-TS-XXXXXX-XX
-  siteName: string;
-  client: string;
-  quantity: number;
-  dueDate: string;
-  productionOrderDate: string;
-  status: ProductionOrderStatus;
-  workOrderCount: number;
-}
-
-// 샘플 생산지시 데이터
-const SAMPLE_PRODUCTION_ORDERS: ProductionOrder[] = [
-  {
-    id: "PO-001",
-    productionOrderNumber: "PO-KD-TS-251217-07",
-    orderNumber: "KD-TS-251217-07",
-    siteName: "씨밋 광교 센트럴시티",
-    client: "호반건설(주)",
-    quantity: 2,
-    dueDate: "2026-02-15",
-    productionOrderDate: "2025-12-22",
-    status: "waiting",
-    workOrderCount: 3,
-  },
-  {
-    id: "PO-002",
-    productionOrderNumber: "PO-KD-TS-251217-09",
-    orderNumber: "KD-TS-251217-09",
-    siteName: "데시앙 동탄 파크뷰",
-    client: "태영건설(주)",
-    quantity: 10,
-    dueDate: "2026-02-10",
-    productionOrderDate: "2025-12-22",
-    status: "waiting",
-    workOrderCount: 0,
-  },
-  {
-    id: "PO-003",
-    productionOrderNumber: "PO-KD-TS-251217-06",
-    orderNumber: "KD-TS-251217-06",
-    siteName: "예술 검실 푸르지오",
-    client: "롯데건설(주)",
-    quantity: 1,
-    dueDate: "2026-02-10",
-    productionOrderDate: "2025-12-22",
-    status: "waiting",
-    workOrderCount: 0,
-  },
-  {
-    id: "PO-004",
-    productionOrderNumber: "PO-KD-BD-251220-35",
-    orderNumber: "KD-BD-251220-35",
-    siteName: "[코레타스프] 판교 물류센터 철거현장",
-    client: "현대건설(주)",
-    quantity: 3,
-    dueDate: "2026-02-03",
-    productionOrderDate: "2025-12-20",
-    status: "in_progress",
-    workOrderCount: 2,
-  },
-  {
-    id: "PO-005",
-    productionOrderNumber: "PO-KD-BD-251219-34",
-    orderNumber: "KD-BD-251219-34",
-    siteName: "[코레타스프1] 김포 6차 필라테스장",
-    client: "신성플랜(주)",
-    quantity: 2,
-    dueDate: "2026-01-15",
-    productionOrderDate: "2025-12-19",
-    status: "in_progress",
-    workOrderCount: 3,
-  },
-  {
-    id: "PO-006",
-    productionOrderNumber: "PO-KD-TS-250401-29",
-    orderNumber: "KD-TS-250401-29",
-    siteName: "포레나 전주",
-    client: "한화건설(주)",
-    quantity: 2,
-    dueDate: "2025-05-16",
-    productionOrderDate: "2025-04-01",
-    status: "completed",
-    workOrderCount: 3,
-  },
-  {
-    id: "PO-007",
-    productionOrderNumber: "PO-KD-BD-250331-28",
-    orderNumber: "KD-BD-250331-28",
-    siteName: "포레나 수원",
-    client: "포레나건설(주)",
-    quantity: 4,
-    dueDate: "2025-05-15",
-    productionOrderDate: "2025-03-31",
-    status: "completed",
-    workOrderCount: 3,
-  },
-  {
-    id: "PO-008",
-    productionOrderNumber: "PO-KD-TS-250314-23",
-    orderNumber: "KD-TS-250314-23",
-    siteName: "자이 흑산파크",
-    client: "GS건설(주)",
-    quantity: 3,
-    dueDate: "2025-04-28",
-    productionOrderDate: "2025-03-14",
-    status: "completed",
-    workOrderCount: 3,
-  },
-];
+import {
+  getProductionOrders,
+  getProductionOrderStats,
+} from "@/components/production/ProductionOrders/actions";
+import type {
+  ProductionOrder,
+  ProductionStatus,
+  ProductionOrderStats,
+} from "@/components/production/ProductionOrders/types";
+import { formatNumber } from '@/lib/utils/amount';
 
 // 진행 단계 컴포넌트
-function ProgressSteps() {
-  const steps = [
-    { label: "수주확정", active: true, completed: true },
-    { label: "생산지시", active: true, completed: false },
-    { label: "작업지시", active: false, completed: false },
-    { label: "생산", active: false, completed: false },
-    { label: "검사출하", active: false, completed: false },
-  ];
+function ProgressSteps({ statusCode }: { statusCode?: string }) {
+  const getSteps = () => {
+    // 기본: 생산지시 목록에 있으면 수주확정, 생산지시는 이미 완료
+    const steps = [
+      { label: "수주확정", completed: true, active: false },
+      { label: "생산지시", completed: true, active: false },
+      { label: "작업지시", completed: false, active: false },
+      { label: "생산", completed: false, active: false },
+      { label: "검사출하", completed: false, active: false },
+    ];
+
+    if (!statusCode) return steps;
+
+    // IN_PROGRESS = 생산대기 (작업지시 배정 진행 중)
+    if (statusCode === "IN_PROGRESS") {
+      steps[2].active = true;
+    }
+    // IN_PRODUCTION = 생산중
+    if (statusCode === "IN_PRODUCTION") {
+      steps[2].completed = true;
+      steps[3].active = true;
+    }
+    // PRODUCED = 생산완료
+    if (statusCode === "PRODUCED") {
+      steps[2].completed = true;
+      steps[3].completed = true;
+      steps[4].active = true;
+    }
+    // SHIPPING = 출하중
+    if (statusCode === "SHIPPING") {
+      steps[2].completed = true;
+      steps[3].completed = true;
+      steps[4].active = true;
+    }
+    // SHIPPED = 출하완료
+    if (statusCode === "SHIPPED") {
+      steps[2].completed = true;
+      steps[3].completed = true;
+      steps[4].completed = true;
+    }
+
+    return steps;
+  };
+
+  const steps = getSteps();
 
   return (
     <div className="flex items-center justify-center gap-2 py-4">
@@ -214,16 +136,16 @@ function ProgressSteps() {
 }
 
 // 상태 배지 헬퍼
-function getStatusBadge(status: ProductionOrderStatus) {
+function getStatusBadge(status: ProductionStatus) {
   const config: Record<
-    ProductionOrderStatus,
+    ProductionStatus,
     { label: string; className: string }
   > = {
     waiting: {
       label: "생산대기",
       className: "bg-yellow-100 text-yellow-700 border-yellow-200",
     },
-    in_progress: {
+    in_production: {
       label: "생산중",
       className: "bg-green-100 text-green-700 border-green-200",
     },
@@ -239,13 +161,12 @@ function getStatusBadge(status: ProductionOrderStatus) {
 // 테이블 컬럼 정의
 const TABLE_COLUMNS: TableColumn[] = [
   { key: "no", label: "번호", className: "w-[60px] text-center" },
-  { key: "productionOrderNumber", label: "생산지시번호", className: "min-w-[150px]" },
-  { key: "orderNumber", label: "수주번호", className: "min-w-[140px]" },
+  { key: "orderNumber", label: "수주번호", className: "min-w-[150px]" },
   { key: "siteName", label: "현장명", className: "min-w-[180px]" },
-  { key: "client", label: "거래처", className: "min-w-[120px]" },
-  { key: "quantity", label: "수량", className: "w-[80px] text-center" },
-  { key: "dueDate", label: "납기", className: "w-[110px]" },
-  { key: "productionOrderDate", label: "생산지시일", className: "w-[110px]" },
+  { key: "clientName", label: "거래처", className: "min-w-[120px]" },
+  { key: "nodeCount", label: "개소", className: "w-[80px] text-center" },
+  { key: "deliveryDate", label: "납기", className: "w-[110px]" },
+  { key: "productionOrderedAt", label: "생산지시일", className: "w-[110px]" },
   { key: "status", label: "상태", className: "w-[100px]" },
   { key: "workOrderCount", label: "작업지시", className: "w-[80px] text-center" },
   { key: "actions", label: "작업", className: "w-[100px] text-center" },
@@ -253,65 +174,21 @@ const TABLE_COLUMNS: TableColumn[] = [
 
 export default function ProductionOrdersListPage() {
   const router = useRouter();
-  const [orders, setOrders] = useState<ProductionOrder[]>(SAMPLE_PRODUCTION_ORDERS);
-  const [searchTerm, setSearchTerm] = useState("");
-  const [activeTab, setActiveTab] = useState("all");
-  const [selectedItems, setSelectedItems] = useState<Set<string>>(new Set());
-  const [currentPage, setCurrentPage] = useState(1);
-  const itemsPerPage = 20;
-
-  // 삭제 확인 다이얼로그 상태
-  const [showDeleteDialog, setShowDeleteDialog] = useState(false);
-  const [deleteTargetId, setDeleteTargetId] = useState<string | null>(null); // 개별 삭제 시 사용
-
-  // 필터링된 데이터
-  const filteredData = orders.filter((item) => {
-    // 탭 필터
-    if (activeTab !== "all") {
-      const statusMap: Record<string, ProductionOrderStatus> = {
-        waiting: "waiting",
-        in_progress: "in_progress",
-        completed: "completed",
-      };
-      if (item.status !== statusMap[activeTab]) return false;
-    }
-
-    // 검색 필터
-    if (searchTerm) {
-      const term = searchTerm.toLowerCase();
-      return (
-        item.productionOrderNumber.toLowerCase().includes(term) ||
-        item.orderNumber.toLowerCase().includes(term) ||
-        item.siteName.toLowerCase().includes(term) ||
-        item.client.toLowerCase().includes(term)
-      );
-    }
-
-    return true;
+  const [stats, setStats] = useState<ProductionOrderStats>({
+    total: 0,
+    waiting: 0,
+    in_production: 0,
+    completed: 0,
   });
 
-  // 페이지네이션
-  const totalPages = Math.ceil(filteredData.length / itemsPerPage);
-  const paginatedData = filteredData.slice(
-    (currentPage - 1) * itemsPerPage,
-    currentPage * itemsPerPage
-  );
-
-  // 탭별 건수
-  const tabCounts = {
-    all: orders.length,
-    waiting: orders.filter((i) => i.status === "waiting").length,
-    in_progress: orders.filter((i) => i.status === "in_progress").length,
-    completed: orders.filter((i) => i.status === "completed").length,
-  };
-
-  // 탭 옵션
-  const tabs: TabOption[] = [
-    { value: "all", label: "전체", count: tabCounts.all },
-    { value: "waiting", label: "생산대기", count: tabCounts.waiting, color: "yellow" },
-    { value: "in_progress", label: "생산중", count: tabCounts.in_progress, color: "green" },
-    { value: "completed", label: "생산완료", count: tabCounts.completed, color: "gray" },
-  ];
+  // 통계 로드
+  useEffect(() => {
+    getProductionOrderStats().then((result) => {
+      if (result.success && result.data) {
+        setStats(result.data);
+      }
+    });
+  }, []);
 
   const handleBack = () => {
     router.push("/sales/order-management-sales");
@@ -325,57 +202,13 @@ export default function ProductionOrdersListPage() {
     router.push(`/sales/order-management-sales/production-orders/${item.id}?mode=view`);
   };
 
-  // 개별 삭제 다이얼로그 열기
-  const handleDelete = (item: ProductionOrder) => {
-    setDeleteTargetId(item.id);
-    setShowDeleteDialog(true);
-  };
-
-  // 체크박스 선택
-  const toggleSelection = (id: string) => {
-    const newSelection = new Set(selectedItems);
-    if (newSelection.has(id)) {
-      newSelection.delete(id);
-    } else {
-      newSelection.add(id);
-    }
-    setSelectedItems(newSelection);
-  };
-
-  const toggleSelectAll = () => {
-    if (selectedItems.size === paginatedData.length) {
-      setSelectedItems(new Set());
-    } else {
-      setSelectedItems(new Set(paginatedData.map((item) => item.id)));
-    }
-  };
-
-  // 일괄 삭제 다이얼로그 열기
-  const handleBulkDelete = () => {
-    if (selectedItems.size > 0) {
-      setDeleteTargetId(null); // 일괄 삭제
-      setShowDeleteDialog(true);
-    }
-  };
-
-  // 삭제 개수 계산 (개별 삭제 시 1, 일괄 삭제 시 selectedItems.size)
-  const deleteCount = deleteTargetId ? 1 : selectedItems.size;
-
-  // 실제 삭제 실행
-  const handleConfirmDelete = () => {
-    if (deleteTargetId) {
-      // 개별 삭제
-      setOrders(orders.filter((o) => o.id !== deleteTargetId));
-      setSelectedItems(new Set([...selectedItems].filter(id => id !== deleteTargetId)));
-    } else {
-      // 일괄 삭제
-      const selectedIds = Array.from(selectedItems);
-      setOrders(orders.filter((o) => !selectedIds.includes(o.id)));
-      setSelectedItems(new Set());
-    }
-    setShowDeleteDialog(false);
-    setDeleteTargetId(null);
-  };
+  // 탭 옵션 (통계 기반 동적 카운트)
+  const tabs: TabOption[] = [
+    { value: "all", label: "전체", count: stats.total },
+    { value: "waiting", label: "생산대기", count: stats.waiting, color: "yellow" },
+    { value: "in_production", label: "생산중", count: stats.in_production, color: "green" },
+    { value: "completed", label: "생산완료", count: stats.completed, color: "gray" },
+  ];
 
   // 테이블 행 렌더링
   const renderTableRow = (
@@ -402,22 +235,17 @@ export default function ProductionOrdersListPage() {
         </TableCell>
         <TableCell>
           <code className="text-xs bg-blue-50 text-blue-700 px-1.5 py-0.5 rounded">
-            {item.productionOrderNumber}
-          </code>
-        </TableCell>
-        <TableCell>
-          <code className="text-xs bg-gray-100 px-1.5 py-0.5 rounded">
             {item.orderNumber}
           </code>
         </TableCell>
         <TableCell className="max-w-[200px] truncate">
           {item.siteName}
         </TableCell>
-        <TableCell>{item.client}</TableCell>
-        <TableCell className="text-center">{item.quantity}개</TableCell>
-        <TableCell>{item.dueDate}</TableCell>
-        <TableCell>{item.productionOrderDate}</TableCell>
-        <TableCell>{getStatusBadge(item.status)}</TableCell>
+        <TableCell>{item.clientName}</TableCell>
+        <TableCell className="text-center">{formatNumber(item.nodeCount)}개소</TableCell>
+        <TableCell>{item.deliveryDate}</TableCell>
+        <TableCell>{item.productionOrderedAt}</TableCell>
+        <TableCell>{getStatusBadge(item.productionStatus)}</TableCell>
         <TableCell className="text-center">
           {item.workOrderCount > 0 ? (
             <Badge variant="outline">{item.workOrderCount}건</Badge>
@@ -431,9 +259,6 @@ export default function ProductionOrdersListPage() {
               <Button variant="ghost" size="sm" onClick={() => handleView(item)}>
                 <Eye className="h-4 w-4" />
               </Button>
-              <Button variant="ghost" size="sm" onClick={() => handleDelete(item)}>
-                <Trash2 className="h-4 w-4" />
-              </Button>
             </div>
           )}
         </TableCell>
@@ -463,19 +288,19 @@ export default function ProductionOrdersListPage() {
               variant="outline"
               className="bg-blue-50 text-blue-700 font-mono text-xs"
             >
-              {item.productionOrderNumber}
+              {item.orderNumber}
             </Badge>
-            {getStatusBadge(item.status)}
+            {getStatusBadge(item.productionStatus)}
           </>
         }
         infoGrid={
           <div className="grid grid-cols-2 gap-x-4 gap-y-3">
             <InfoField label="수주번호" value={item.orderNumber} />
             <InfoField label="현장명" value={item.siteName} />
-            <InfoField label="거래처" value={item.client} />
-            <InfoField label="수량" value={`${item.quantity}개`} />
-            <InfoField label="납기" value={item.dueDate} />
-            <InfoField label="생산지시일" value={item.productionOrderDate} />
+            <InfoField label="거래처" value={item.clientName} />
+            <InfoField label="개소" value={`${formatNumber(item.nodeCount)}개소`} />
+            <InfoField label="납기" value={item.deliveryDate} />
+            <InfoField label="생산지시일" value={item.productionOrderedAt} />
             <InfoField
               label="작업지시"
               value={item.workOrderCount > 0 ? `${item.workOrderCount}건` : "-"}
@@ -497,18 +322,6 @@ export default function ProductionOrdersListPage() {
                 <Eye className="h-4 w-4 mr-2" />
                 상세
               </Button>
-              <Button
-                variant="outline"
-                size="default"
-                className="flex-1 min-w-[100px] h-11"
-                onClick={(e) => {
-                  e.stopPropagation();
-                  handleDelete(item);
-                }}
-              >
-                <Trash2 className="h-4 w-4 mr-2" />
-                삭제
-              </Button>
             </div>
           ) : undefined
         }
@@ -516,6 +329,43 @@ export default function ProductionOrdersListPage() {
     );
   };
 
+  // getList API 호출
+  const getList = useCallback(async (params?: { page?: number; pageSize?: number; search?: string; tab?: string }) => {
+    const productionStatus = params?.tab && params.tab !== "all"
+      ? (params.tab as ProductionStatus)
+      : undefined;
+
+    const result = await getProductionOrders({
+      search: params?.search,
+      productionStatus,
+      page: params?.page,
+      perPage: params?.pageSize,
+    });
+
+    if (result.success) {
+      // 통계 새로고침
+      getProductionOrderStats().then((statsResult) => {
+        if (statsResult.success && statsResult.data) {
+          setStats(statsResult.data);
+        }
+      });
+
+      return {
+        success: true,
+        data: result.data,
+        totalCount: result.pagination?.total || 0,
+        totalPages: result.pagination?.lastPage || 1,
+      };
+    }
+
+    return {
+      success: false,
+      data: [],
+      totalCount: 0,
+      error: result.error,
+    };
+  }, []);
+
   // ===== UniversalListPage 설정 =====
   const productionOrderConfig: UniversalListConfig<ProductionOrder> = {
     title: "생산지시 목록",
@@ -525,43 +375,19 @@ export default function ProductionOrdersListPage() {
     idField: "id",
 
     actions: {
-      getList: async () => ({
-        success: true,
-        data: orders,
-        totalCount: orders.length,
-      }),
+      getList,
     },
 
     columns: TABLE_COLUMNS,
 
     tabs: tabs,
-    defaultTab: activeTab,
+    defaultTab: "all",
 
-    searchPlaceholder: "생산지시번호, 수주번호, 현장명 검색...",
+    searchPlaceholder: "수주번호, 현장명, 거래처 검색...",
 
-    itemsPerPage,
+    itemsPerPage: 20,
 
-    clientSideFiltering: true,
-
-    searchFilter: (item, searchValue) => {
-      const term = searchValue.toLowerCase();
-      return (
-        item.productionOrderNumber.toLowerCase().includes(term) ||
-        item.orderNumber.toLowerCase().includes(term) ||
-        item.siteName.toLowerCase().includes(term) ||
-        item.client.toLowerCase().includes(term)
-      );
-    },
-
-    tabFilter: (item, tabValue) => {
-      if (tabValue === "all") return true;
-      const statusMap: Record<string, ProductionOrderStatus> = {
-        waiting: "waiting",
-        in_progress: "in_progress",
-        completed: "completed",
-      };
-      return item.status === statusMap[tabValue];
-    },
+    clientSideFiltering: false,
 
     headerActions: () => (
       <Button variant="outline" onClick={handleBack}>
@@ -580,50 +406,11 @@ export default function ProductionOrdersListPage() {
 
     renderTableRow,
     renderMobileCard,
-
-    renderDialogs: () => (
-      <DeleteConfirmDialog
-        open={showDeleteDialog}
-        onOpenChange={setShowDeleteDialog}
-        onConfirm={handleConfirmDelete}
-        title="삭제 확인"
-        description={
-          <>
-            선택한 <strong>{deleteCount}개</strong>의 항목을 삭제하시겠습니까?
-            <br />
-            <span className="text-muted-foreground text-sm">
-              삭제된 항목은 복구할 수 없습니다. 관련된 데이터도 함께 삭제될 수 있습니다.
-            </span>
-          </>
-        }
-      />
-    ),
   };
 
   return (
     <UniversalListPage<ProductionOrder>
       config={productionOrderConfig}
-      initialData={orders}
-      initialTotalCount={orders.length}
-      externalSelection={{
-        selectedItems,
-        onToggleSelection: toggleSelection,
-        onToggleSelectAll: toggleSelectAll,
-        setSelectedItems,
-        getItemId: (item: ProductionOrder) => item.id,
-      }}
-      onTabChange={(value: string) => {
-        setActiveTab(value);
-        setCurrentPage(1);
-      }}
-      onSearchChange={setSearchTerm}
-      externalPagination={{
-        currentPage,
-        totalPages,
-        totalItems: filteredData.length,
-        itemsPerPage,
-        onPageChange: setCurrentPage,
-      }}
     />
   );
-}
+}

src/app/[locale]/auto-login/page.tsx

@@ -0,0 +1,112 @@
+'use client';
+
+import { useEffect, useState } from 'react';
+import { useRouter, useSearchParams } from 'next/navigation';
+import { transformApiMenusToMenuItems } from '@/lib/utils/menuTransform';
+import { performFullLogout } from '@/lib/auth/logout';
+
+/**
+ * MNG 관리자 패널 → SAM 자동 로그인 페이지
+ *
+ * 흐름:
+ * 1. MNG에서 "SAM 접속" 클릭 → /auto-login?token=xxx 로 새 창 열림
+ * 2. 기존 세션 로그아웃 (쿠키 + localStorage + Zustand 초기화)
+ * 3. One-Time Token으로 API 호출 → 새 세션 생성
+ * 4. 사용자 정보 저장 후 /dashboard로 이동
+ */
+export default function AutoLoginPage() {
+  const router = useRouter();
+  const searchParams = useSearchParams();
+  const [status, setStatus] = useState<'processing' | 'error'>('processing');
+  const [errorMessage, setErrorMessage] = useState('');
+
+  useEffect(() => {
+    const token = searchParams.get('token');
+
+    if (!token) {
+      setStatus('error');
+      setErrorMessage('로그인 토큰이 없습니다.');
+      return;
+    }
+
+    const performAutoLogin = async () => {
+      try {
+        // 1. 기존 세션 완전 로그아웃 (쿠키 삭제 + 스토어 초기화)
+        await performFullLogout({ skipServerLogout: false });
+
+        // 2. One-Time Token으로 로그인
+        const response = await fetch('/api/auth/token-login', {
+          method: 'POST',
+          headers: { 'Content-Type': 'application/json' },
+          body: JSON.stringify({ token }),
+        });
+
+        const data = await response.json();
+
+        if (!response.ok) {
+          throw new Error(data.error || '자동 로그인에 실패했습니다.');
+        }
+
+        // 3. 사용자 정보 localStorage 저장 (LoginPage와 동일 패턴)
+        const transformedMenus = transformApiMenusToMenuItems(data.menus || []);
+
+        const userData = {
+          id: data.user?.id,
+          name: data.user?.name,
+          position: data.roles?.[0]?.description || '사용자',
+          userId: data.user?.user_id,
+          department: data.user?.department || null,
+          department_id: data.user?.department_id || null,
+          menu: transformedMenus,
+          roles: data.roles || [],
+          tenant: data.tenant || {},
+        };
+        localStorage.setItem('user', JSON.stringify(userData));
+
+        // 4. persist store rehydrate
+        const { useFavoritesStore } = await import('@/stores/favoritesStore');
+        const { useTableColumnStore } = await import('@/stores/useTableColumnStore');
+        useFavoritesStore.persist.rehydrate();
+        useTableColumnStore.persist.rehydrate();
+
+        // 5. 로그인 플래그 설정
+        sessionStorage.setItem('auth_just_logged_in', 'true');
+
+        // 6. 대시보드로 이동
+        router.push('/dashboard');
+      } catch (err) {
+        console.error('자동 로그인 실패:', err);
+        setStatus('error');
+        setErrorMessage(err instanceof Error ? err.message : '자동 로그인에 실패했습니다.');
+      }
+    };
+
+    performAutoLogin();
+  }, [searchParams, router]);
+
+  if (status === 'error') {
+    return (
+      <div className="min-h-screen flex items-center justify-center bg-background">
+        <div className="text-center space-y-4 p-8">
+          <div className="text-destructive text-lg font-semibold">자동 로그인 실패</div>
+          <p className="text-muted-foreground">{errorMessage}</p>
+          <button
+            onClick={() => router.push('/login')}
+            className="px-4 py-2 bg-primary text-primary-foreground rounded-lg hover:bg-primary/90 transition"
+          >
+            로그인 페이지로 이동
+          </button>
+        </div>
+      </div>
+    );
+  }
+
+  return (
+    <div className="min-h-screen flex items-center justify-center bg-background">
+      <div className="text-center space-y-4">
+        <div className="inline-block h-10 w-10 animate-spin rounded-full border-4 border-solid border-primary border-r-transparent" />
+        <p className="text-muted-foreground">자동 로그인 중...</p>
+      </div>
+    </div>
+  );
+}

src/app/api/auth/token-login/route.ts

@@ -0,0 +1,107 @@
+import { NextResponse } from 'next/server';
+import type { NextRequest } from 'next/server';
+
+/**
+ * 🔵 Next.js 내부 API - 토큰 자동 로그인 프록시
+ *
+ * MNG 관리자 패널에서 "SAM 접속" 버튼 클릭 시 사용
+ * One-Time Token으로 사용자 인증 후 HttpOnly 쿠키 설정
+ *
+ * 🔄 동작 흐름:
+ * 1. 클라이언트 → Next.js /api/auth/token-login (token)
+ * 2. Next.js → PHP /api/v1/token-login (토큰 검증)
+ * 3. PHP → Next.js (access_token, refresh_token, 사용자 정보)
+ * 4. Next.js: 토큰을 HttpOnly 쿠키로 설정
+ * 5. Next.js → 클라이언트 (토큰 제외한 사용자 정보만 전달)
+ */
+
+export async function POST(request: NextRequest) {
+  try {
+    const body = await request.json();
+    const { token } = body;
+
+    if (!token) {
+      return NextResponse.json(
+        { error: '토큰이 필요합니다.' },
+        { status: 400 }
+      );
+    }
+
+    // PHP 백엔드 API 호출
+    const backendResponse = await fetch(`${process.env.NEXT_PUBLIC_API_URL}/api/v1/token-login`, {
+      method: 'POST',
+      headers: {
+        'Content-Type': 'application/json',
+        'Accept': 'application/json',
+        'X-API-KEY': process.env.API_KEY || '',
+      },
+      body: JSON.stringify({ token }),
+    });
+
+    if (!backendResponse.ok) {
+      const errorData = await backendResponse.json().catch(() => ({}));
+      return NextResponse.json(
+        { error: errorData.error || '토큰 인증에 실패했습니다.' },
+        { status: backendResponse.status }
+      );
+    }
+
+    const data = await backendResponse.json();
+
+    // 클라이언트에 전달할 응답 (토큰 제외)
+    const responseData = {
+      message: data.message,
+      user: data.user,
+      tenant: data.tenant,
+      menus: data.menus,
+      roles: data.roles,
+      token_type: data.token_type,
+      expires_in: data.expires_in,
+      expires_at: data.expires_at,
+    };
+
+    // HttpOnly 쿠키 설정 (login/route.ts와 동일한 패턴)
+    const isProduction = process.env.NODE_ENV === 'production';
+
+    const accessTokenCookie = [
+      `access_token=${data.access_token}`,
+      'HttpOnly',
+      ...(isProduction ? ['Secure'] : []),
+      'SameSite=Lax',
+      'Path=/',
+      `Max-Age=${data.expires_in || 7200}`,
+    ].join('; ');
+
+    const refreshTokenCookie = [
+      `refresh_token=${data.refresh_token}`,
+      'HttpOnly',
+      ...(isProduction ? ['Secure'] : []),
+      'SameSite=Lax',
+      'Path=/',
+      'Max-Age=604800',
+    ].join('; ');
+
+    const isAuthenticatedCookie = [
+      'is_authenticated=true',
+      ...(isProduction ? ['Secure'] : []),
+      'SameSite=Lax',
+      'Path=/',
+      `Max-Age=${data.expires_in || 7200}`,
+    ].join('; ');
+
+    const response = NextResponse.json(responseData, { status: 200 });
+
+    response.headers.append('Set-Cookie', accessTokenCookie);
+    response.headers.append('Set-Cookie', refreshTokenCookie);
+    response.headers.append('Set-Cookie', isAuthenticatedCookie);
+
+    return response;
+
+  } catch (error) {
+    console.error('Token login proxy error:', error);
+    return NextResponse.json(
+      { error: 'Internal server error' },
+      { status: 500 }
+    );
+  }
+}

src/app/api/pdf/generate/route.ts

@@ -114,9 +114,21 @@ export async function POST(request: NextRequest) {
       deviceScaleFactor: 2,
     });
 
-    // HTML 설정
+    // 외부 리소스 요청 차단 (이미지는 이미 base64 인라인)
+    await page.setRequestInterception(true);
+    page.on('request', (req) => {
+      const resourceType = req.resourceType();
+      // 이미지/폰트/스타일시트 등 외부 리소스 차단 → 타임아웃 방지
+      if (['image', 'font', 'stylesheet', 'media'].includes(resourceType)) {
+        req.abort();
+      } else {
+        req.continue();
+      }
+    });
+
+    // HTML 설정 (domcontentloaded: 외부 리소스 대기 안 함)
     await page.setContent(fullHtml, {
-      waitUntil: 'networkidle0',
+      waitUntil: 'domcontentloaded',
     });
 
     // 헤더 템플릿 (문서번호, 생성일)

src/components/accounting/BadDebtCollection/BadDebtDetail.tsx

@@ -6,6 +6,7 @@
  */
 
 import { useState, useCallback, useMemo } from 'react';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useDaumPostcode } from '@/hooks/useDaumPostcode';
 import { useRouter } from 'next/navigation';
 import { format } from 'date-fns';
@@ -39,8 +40,10 @@ import type {
 } from './types';
 import {
   STATUS_SELECT_OPTIONS,
+  COLLECTION_END_REASON_OPTIONS,
   VENDOR_TYPE_LABELS,
 } from './types';
+import type { CollectionEndReason } from './types';
 import { createBadDebt, updateBadDebt, deleteBadDebt, addBadDebtMemo, deleteBadDebtMemo } from './actions';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 
@@ -87,6 +90,7 @@ const getEmptyRecord = (): Omit<BadDebtRecord, 'id' | 'createdAt' | 'updatedAt'>
   assignedManagerId: null,
   assignedManager: null,
   settingToggle: true,
+  collectionEndReason: undefined,
   badDebtCount: 0,
   badDebts: [],
   files: [],
@@ -134,12 +138,14 @@ export function BadDebtDetail({ mode, recordId, initialData }: BadDebtDetailProp
       if (isNewMode) {
         const result = await createBadDebt(formData);
         if (result.success) {
+          invalidateDashboard('badDebt');
           return { success: true };
         }
         return { success: false, error: result.error || '등록에 실패했습니다.' };
       } else {
         const result = await updateBadDebt(recordId!, formData);
         if (result.success) {
+          invalidateDashboard('badDebt');
           return { success: true };
         }
         return { success: false, error: result.error || '수정에 실패했습니다.' };
@@ -156,6 +162,7 @@ export function BadDebtDetail({ mode, recordId, initialData }: BadDebtDetailProp
     try {
       const result = await deleteBadDebt(String(id));
       if (result.success) {
+        invalidateDashboard('badDebt');
         return { success: true };
       }
       return { success: false, error: result.error || '삭제에 실패했습니다.' };
@@ -778,22 +785,47 @@ export function BadDebtDetail({ mode, recordId, initialData }: BadDebtDetailProp
               {/* 상태 */}
               <div className="space-y-2">
                 <Label className="text-sm font-medium text-gray-700">상태</Label>
-                <Select
-                  value={formData.status}
-                  onValueChange={(val) => handleChange('status', val as CollectionStatus)}
-                  disabled={isViewMode}
-                >
-                  <SelectTrigger className="bg-white">
-                    <SelectValue placeholder="선택" />
-                  </SelectTrigger>
-                  <SelectContent>
-                    {STATUS_SELECT_OPTIONS.map((option) => (
-                      <SelectItem key={option.value} value={option.value}>
-                        {option.label}
-                      </SelectItem>
-                    ))}
-                  </SelectContent>
-                </Select>
+                <div className="flex items-center gap-2">
+                  <Select
+                    value={formData.status}
+                    onValueChange={(val) => {
+                      handleChange('status', val as CollectionStatus);
+                      if (val !== 'collectionEnd') {
+                        handleChange('collectionEndReason', null);
+                      }
+                    }}
+                    disabled={isViewMode}
+                  >
+                    <SelectTrigger className="bg-white">
+                      <SelectValue placeholder="선택" />
+                    </SelectTrigger>
+                    <SelectContent>
+                      {STATUS_SELECT_OPTIONS.map((option) => (
+                        <SelectItem key={option.value} value={option.value}>
+                          {option.label}
+                        </SelectItem>
+                      ))}
+                    </SelectContent>
+                  </Select>
+                  {formData.status === 'collectionEnd' && (
+                    <Select
+                      value={formData.collectionEndReason || ''}
+                      onValueChange={(val) => handleChange('collectionEndReason', val as CollectionEndReason)}
+                      disabled={isViewMode}
+                    >
+                      <SelectTrigger className="bg-white">
+                        <SelectValue placeholder="종료사유 선택" />
+                      </SelectTrigger>
+                      <SelectContent>
+                        {COLLECTION_END_REASON_OPTIONS.map((option) => (
+                          <SelectItem key={option.value} value={option.value}>
+                            {option.label}
+                          </SelectItem>
+                        ))}
+                      </SelectContent>
+                    </Select>
+                  )}
+                </div>
               </div>
               {/* 연체일수 */}
               <div className="space-y-2">

src/components/accounting/BadDebtCollection/actions.ts

@@ -72,8 +72,9 @@ function mapApiStatusToFrontend(apiStatus: string): CollectionStatus {
   switch (apiStatus) {
     case 'collecting': return 'collecting';
     case 'legal_action': return 'legalAction';
-    case 'recovered': return 'recovered';
-    case 'bad_debt': return 'badDebt';
+    case 'recovered':
+    case 'bad_debt':
+    case 'collection_end': return 'collectionEnd';
     default: return 'collecting';
   }
 }
@@ -82,8 +83,7 @@ function mapFrontendStatusToApi(status: CollectionStatus): string {
   switch (status) {
     case 'collecting': return 'collecting';
     case 'legalAction': return 'legal_action';
-    case 'recovered': return 'recovered';
-    case 'badDebt': return 'bad_debt';
+    case 'collectionEnd': return 'collection_end';
     default: return 'collecting';
   }
 }

src/components/accounting/BadDebtCollection/index.tsx

@@ -14,8 +14,10 @@ export { BadDebtDetailClientV2 } from './BadDebtDetailClientV2';
  */
 
 import { useState, useMemo, useCallback, useTransition } from 'react';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useRouter } from 'next/navigation';
-import { AlertTriangle } from 'lucide-react';
+import { AlertTriangle, Pencil, Trash2 } from 'lucide-react';
+import { Button } from '@/components/ui/button';
 import { Checkbox } from '@/components/ui/checkbox';
 import { Badge } from '@/components/ui/badge';
 import { Switch } from '@/components/ui/switch';
@@ -56,6 +58,7 @@ const tableColumns = [
   { key: 'managerName', label: '담당자', className: 'w-[100px]', sortable: true },
   { key: 'status', label: '상태', className: 'text-center w-[100px]', sortable: true },
   { key: 'setting', label: '설정', className: 'text-center w-[80px]' },
+  { key: 'actions', label: '작업', className: 'text-center w-[80px]' },
 ];
 
 // ===== Props 타입 정의 =====
@@ -65,8 +68,7 @@ interface BadDebtCollectionProps {
     total_amount: number;
     collecting_amount: number;
     legal_action_amount: number;
-    recovered_amount: number;
-    bad_debt_amount: number;
+    collection_end_amount: number;
   } | null;
 }
 
@@ -132,7 +134,7 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
         totalAmount: initialSummary.total_amount,
         collectingAmount: initialSummary.collecting_amount,
         legalActionAmount: initialSummary.legal_action_amount,
-        recoveredAmount: initialSummary.recovered_amount,
+        collectionEndAmount: initialSummary.collection_end_amount,
       };
     }
 
@@ -144,11 +146,11 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
     const legalActionAmount = data
       .filter((d) => d.status === 'legalAction')
       .reduce((sum, d) => sum + d.debtAmount, 0);
-    const recoveredAmount = data
-      .filter((d) => d.status === 'recovered')
+    const collectionEndAmount = data
+      .filter((d) => d.status === 'collectionEnd')
       .reduce((sum, d) => sum + d.debtAmount, 0);
 
-    return { totalAmount, collectingAmount, legalActionAmount, recoveredAmount };
+    return { totalAmount, collectingAmount, legalActionAmount, collectionEndAmount };
   }, [data, initialSummary]);
 
   // ===== UniversalListPage Config =====
@@ -175,6 +177,7 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
         deleteItem: async (id: string) => {
           const result = await deleteBadDebt(id);
           if (result.success) {
+            invalidateDashboard('badDebt');
             setData((prev) => prev.filter((item) => item.id !== id));
           }
           return { success: result.success, error: result.error };
@@ -335,7 +338,7 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
         },
         {
           label: '회수완료',
-          value: `${formatNumber(statsData.recoveredAmount)}원`,
+          value: `${formatNumber(statsData.collectionEndAmount)}원`,
           icon: AlertTriangle,
           iconColor: 'text-green-500',
         },
@@ -390,6 +393,27 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
               disabled={isPending}
             />
           </TableCell>
+          {/* 작업 */}
+          <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
+            <div className="flex items-center justify-center gap-1">
+              <Button
+                variant="ghost"
+                size="icon"
+                className="h-7 w-7"
+                onClick={() => router.push(`/ko/accounting/bad-debt-collection/${item.id}?mode=edit`)}
+              >
+                <Pencil className="h-3.5 w-3.5" />
+              </Button>
+              <Button
+                variant="ghost"
+                size="icon"
+                className="h-7 w-7 text-red-500 hover:text-red-700"
+                onClick={() => handlers.onDelete?.(item)}
+              >
+                <Trash2 className="h-3.5 w-3.5" />
+              </Button>
+            </div>
+          </TableCell>
         </TableRow>
       ),
 

src/components/accounting/BadDebtCollection/types.ts

@@ -1,7 +1,15 @@
 // ===== 악성채권 추심관리 타입 정의 =====
 
 // 추심 상태
-export type CollectionStatus = 'collecting' | 'legalAction' | 'recovered' | 'badDebt';
+export type CollectionStatus = 'collecting' | 'legalAction' | 'collectionEnd';
+
+// 추심종료 사유
+export type CollectionEndReason = 'recovered' | 'badDebt';
+
+export const COLLECTION_END_REASON_OPTIONS: { value: CollectionEndReason; label: string }[] = [
+  { value: 'recovered', label: '회수완료' },
+  { value: 'badDebt', label: '대손처리' },
+];
 
 // 정렬 옵션
 export type SortOption = 'latest' | 'oldest';
@@ -70,6 +78,7 @@ export interface BadDebtRecord {
   debtAmount: number;           // 총 미수금액
   badDebtCount: number;         // 악성채권 건수
   status: CollectionStatus;     // 대표 상태 (가장 최근)
+  collectionEndReason?: CollectionEndReason; // 추심종료 사유 (status === 'collectionEnd'일 때)
   overdueDays: number;          // 최대 연체일수
   overdueToggle: boolean;
   occurrenceDate: string;

src/components/accounting/BankTransactionInquiry/index.tsx

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

src/components/accounting/BillManagement/BillDetail.tsx

@@ -1,99 +1,65 @@
 'use client';
 
-import { useState, useCallback, useEffect, useMemo } from 'react';
+import { useState, useCallback, useEffect } from 'react';
 import { useRouter } from 'next/navigation';
-import { Plus, Trash2 } from 'lucide-react';
-import { Button } from '@/components/ui/button';
-import { Input } from '@/components/ui/input';
-import { DatePicker } from '@/components/ui/date-picker';
-import { Label } from '@/components/ui/label';
-import { CurrencyInput } from '@/components/ui/currency-input';
-import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
-import {
-  Select,
-  SelectContent,
-  SelectItem,
-  SelectTrigger,
-  SelectValue,
-} from '@/components/ui/select';
-import {
-  Table,
-  TableBody,
-  TableCell,
-  TableHead,
-  TableHeader,
-  TableRow,
-} from '@/components/ui/table';
 import { toast } from 'sonner';
 import { IntegratedDetailTemplate } from '@/components/templates/IntegratedDetailTemplate';
 import { billConfig } from './billConfig';
-import type { BillRecord, BillType, BillStatus, InstallmentRecord } from './types';
+import { apiDataToFormData, transformFormDataToApi } from './types';
+import type { BillApiData } from './types';
+import { getBillRaw, createBillRaw, updateBillRaw, deleteBill, getClients } from './actions';
+import { useBillForm } from './hooks/useBillForm';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
+import { useBillConditions } from './hooks/useBillConditions';
 import {
-  BILL_TYPE_OPTIONS,
-  getBillStatusOptions,
-} from './types';
-import { getBill, createBill, updateBill, deleteBill, getClients } from './actions';
-
-// ===== 새 훅 import =====
+  BasicInfoSection,
+  ElectronicBillSection,
+  ExchangeBillSection,
+  DiscountInfoSection,
+  EndorsementSection,
+  CollectionSection,
+  HistorySection,
+  RenewalSection,
+  RecourseSection,
+  BuybackSection,
+  DishonoredSection,
+} from './sections';
 import { useDetailData } from '@/hooks';
 
-// ===== Props =====
 interface BillDetailProps {
   billId: string;
   mode: 'view' | 'edit' | 'new';
 }
 
-// ===== 거래처 타입 =====
 interface ClientOption {
   id: string;
   name: string;
 }
 
-// ===== 폼 데이터 타입 (개별 useState 대신 통합) =====
-interface BillFormData {
-  billNumber: string;
-  billType: BillType;
-  vendorId: string;
-  amount: number;
-  issueDate: string;
-  maturityDate: string;
-  status: BillStatus;
-  note: string;
-  installments: InstallmentRecord[];
-}
-
-const INITIAL_FORM_DATA: BillFormData = {
-  billNumber: '',
-  billType: 'received',
-  vendorId: '',
-  amount: 0,
-  issueDate: '',
-  maturityDate: '',
-  status: 'stored',
-  note: '',
-  installments: [],
-};
-
 export function BillDetail({ billId, mode }: BillDetailProps) {
   const router = useRouter();
   const isViewMode = mode === 'view';
   const isNewMode = mode === 'new';
 
-  // ===== 거래처 목록 =====
+  // 거래처 목록
   const [clients, setClients] = useState<ClientOption[]>([]);
 
-  // ===== 폼 상태 (통합된 단일 state) =====
-  const [formData, setFormData] = useState<BillFormData>(INITIAL_FORM_DATA);
+  // V8 폼 훅
+  const {
+    formData,
+    updateField,
+    handleInstrumentTypeChange,
+    handleDirectionChange,
+    addInstallment,
+    removeInstallment,
+    updateInstallment,
+    setFormDataFull,
+  } = useBillForm();
 
-  // ===== 폼 필드 업데이트 헬퍼 =====
-  const updateField = useCallback(<K extends keyof BillFormData>(
-    field: K,
-    value: BillFormData[K]
-  ) => {
-    setFormData(prev => ({ ...prev, [field]: value }));
-  }, []);
+  // 조건부 표시 플래그
+  const conditions = useBillConditions(formData);
 
-  // ===== 거래처 목록 로드 =====
+  // 거래처 목록 로드
   useEffect(() => {
     async function loadClients() {
       const result = await getClients();
@@ -104,41 +70,30 @@ export function BillDetail({ billId, mode }: BillDetailProps) {
     loadClients();
   }, []);
 
-  // ===== 새 훅: useDetailData로 데이터 로딩 =====
-  // 타입 래퍼: 훅은 string | number를 받지만 actions는 string만 받음
+  // API 데이터 로딩 (BillApiData 그대로)
   const fetchBillWrapper = useCallback(
-    (id: string | number) => getBill(String(id)),
+    (id: string | number) => getBillRaw(String(id)),
     []
   );
 
   const {
-    data: billData,
+    data: billApiData,
     isLoading,
     error: loadError,
-  } = useDetailData<BillRecord>(
+  } = useDetailData<BillApiData>(
     billId !== 'new' ? billId : null,
     fetchBillWrapper,
     { skip: isNewMode }
   );
 
-  // ===== 데이터 로드 시 폼에 반영 =====
+  // API 데이터 → V8 폼 데이터로 변환
   useEffect(() => {
-    if (billData) {
-      setFormData({
-        billNumber: billData.billNumber,
-        billType: billData.billType,
-        vendorId: billData.vendorId,
-        amount: billData.amount,
-        issueDate: billData.issueDate,
-        maturityDate: billData.maturityDate,
-        status: billData.status,
-        note: billData.note,
-        installments: billData.installments,
-      });
+    if (billApiData) {
+      setFormDataFull(apiDataToFormData(billApiData));
     }
-  }, [billData]);
+  }, [billApiData, setFormDataFull]);
 
-  // ===== 로드 에러 처리 =====
+  // 로드 에러
   useEffect(() => {
     if (loadError) {
       toast.error(loadError);
@@ -146,43 +101,21 @@ export function BillDetail({ billId, mode }: BillDetailProps) {
     }
   }, [loadError, router]);
 
-  // ===== 유효성 검사 함수 =====
+  // 유효성 검사
   const validateForm = useCallback((): { valid: boolean; error?: string } => {
-    if (!formData.billNumber.trim()) {
-      return { valid: false, error: '어음번호를 입력해주세요.' };
-    }
-    if (!formData.vendorId) {
-      return { valid: false, error: '거래처를 선택해주세요.' };
-    }
-    if (formData.amount <= 0) {
-      return { valid: false, error: '금액을 입력해주세요.' };
-    }
-    if (!formData.issueDate) {
-      return { valid: false, error: '발행일을 입력해주세요.' };
-    }
-    if (!formData.maturityDate) {
-      return { valid: false, error: '만기일을 입력해주세요.' };
-    }
-
-    // 차수 유효성 검사
-    for (let i = 0; i < formData.installments.length; i++) {
-      const inst = formData.installments[i];
-      if (!inst.date) {
-        return { valid: false, error: `차수 ${i + 1}번의 일자를 입력해주세요.` };
-      }
-      if (inst.amount <= 0) {
-        return { valid: false, error: `차수 ${i + 1}번의 금액을 입력해주세요.` };
-      }
-    }
-
+    if (!formData.billNumber.trim()) return { valid: false, error: '어음번호를 입력해주세요.' };
+    const vendorId = conditions.isReceived ? formData.vendor : formData.payee;
+    if (!vendorId) return { valid: false, error: '거래처를 선택해주세요.' };
+    if (formData.amount <= 0) return { valid: false, error: '금액을 입력해주세요.' };
+    if (!formData.issueDate) return { valid: false, error: '발행일을 입력해주세요.' };
+    if (conditions.isBill && !formData.maturityDate) return { valid: false, error: '만기일을 입력해주세요.' };
     return { valid: true };
-  }, [formData]);
+  }, [formData, conditions.isReceived, conditions.isBill]);
 
-  // ===== 제출 상태 =====
+  // 제출
   const [isSubmitting, setIsSubmitting] = useState(false);
   const [isDeleting, setIsDeleting] = useState(false);
 
-  // ===== 저장 핸들러 =====
   const handleSubmit = useCallback(async (): Promise<{ success: boolean; error?: string }> => {
     const validation = validateForm();
     if (!validation.valid) {
@@ -192,28 +125,30 @@ export function BillDetail({ billId, mode }: BillDetailProps) {
 
     setIsSubmitting(true);
     try {
-      const billData: Partial<BillRecord> = {
-        ...formData,
-        vendorName: clients.find(c => c.id === formData.vendorId)?.name || '',
-      };
+      const vendorName = clients.find(c => c.id === (conditions.isReceived ? formData.vendor : formData.payee))?.name || '';
+      const apiPayload = transformFormDataToApi(formData, vendorName);
 
       if (isNewMode) {
-        const result = await createBill(billData);
+        const result = await createBillRaw(apiPayload);
         if (result.success) {
+          invalidateDashboard('bill');
           toast.success('등록되었습니다.');
           router.push('/ko/accounting/bills');
-          return { success: false, error: '' }; // 템플릿의 중복 토스트/리다이렉트 방지
+          return { success: false, error: '' };
         }
         return result;
       } else {
-        return await updateBill(String(billId), billData);
+        const result = await updateBillRaw(String(billId), apiPayload);
+        if (result.success) {
+          invalidateDashboard('bill');
+        }
+        return result;
       }
     } finally {
       setIsSubmitting(false);
     }
-  }, [formData, clients, isNewMode, billId, validateForm, router]);
+  }, [formData, clients, conditions.isReceived, isNewMode, billId, validateForm, router]);
 
-  // ===== 삭제 핸들러 (결과만 반환, 토스트/리다이렉트는 IntegratedDetailTemplate에 위임) =====
   const handleDelete = useCallback(async (): Promise<{ success: boolean; error?: string }> => {
     setIsDeleting(true);
     try {
@@ -223,284 +158,91 @@ export function BillDetail({ billId, mode }: BillDetailProps) {
     }
   }, [billId]);
 
-  // ===== 차수 관리 핸들러 =====
-  const handleAddInstallment = useCallback(() => {
-    const newInstallment: InstallmentRecord = {
-      id: `inst-${Date.now()}`,
-      date: '',
-      amount: 0,
-      note: '',
-    };
-    setFormData(prev => ({
-      ...prev,
-      installments: [...prev.installments, newInstallment],
-    }));
-  }, []);
-
-  const handleRemoveInstallment = useCallback((id: string) => {
-    setFormData(prev => ({
-      ...prev,
-      installments: prev.installments.filter(inst => inst.id !== id),
-    }));
-  }, []);
-
-  const handleUpdateInstallment = useCallback((
-    id: string,
-    field: keyof InstallmentRecord,
-    value: string | number
-  ) => {
-    setFormData(prev => ({
-      ...prev,
-      installments: prev.installments.map(inst =>
-        inst.id === id ? { ...inst, [field]: value } : inst
-      ),
-    }));
-  }, []);
-
-  // ===== 상태 옵션 (구분에 따라 변경) =====
-  const statusOptions = useMemo(
-    () => getBillStatusOptions(formData.billType),
-    [formData.billType]
-  );
-
-  // ===== 폼 콘텐츠 렌더링 =====
+  // 폼 콘텐츠 렌더링
   const renderFormContent = () => (
     <>
-      {/* 기본 정보 섹션 */}
-      <Card className="mb-6">
-        <CardHeader>
-          <CardTitle className="text-lg">기본 정보</CardTitle>
-        </CardHeader>
-        <CardContent>
-          <div className="grid grid-cols-1 md:grid-cols-2 gap-6">
-            {/* 어음번호 */}
-            <div className="space-y-2">
-              <Label htmlFor="billNumber">
-                어음번호 <span className="text-red-500">*</span>
-              </Label>
-              <Input
-                id="billNumber"
-                value={formData.billNumber}
-                onChange={(e) => updateField('billNumber', e.target.value)}
-                placeholder="어음번호를 입력해주세요"
-                disabled={isViewMode}
-              />
-            </div>
+      {/* 1. 기본 정보 */}
+      <BasicInfoSection
+        formData={formData}
+        updateField={updateField}
+        isViewMode={isViewMode}
+        clients={clients}
+        conditions={conditions}
+        onInstrumentTypeChange={handleInstrumentTypeChange}
+        onDirectionChange={handleDirectionChange}
+      />
 
-            {/* 구분 */}
-            <div className="space-y-2">
-              <Label htmlFor="billType">
-                구분 <span className="text-red-500">*</span>
-              </Label>
-              <Select
-                value={formData.billType}
-                onValueChange={(v) => updateField('billType', v as BillType)}
-                disabled={isViewMode}
-              >
-                <SelectTrigger>
-                  <SelectValue placeholder="선택" />
-                </SelectTrigger>
-                <SelectContent>
-                  {BILL_TYPE_OPTIONS.map((option) => (
-                    <SelectItem key={option.value} value={option.value}>
-                      {option.label}
-                    </SelectItem>
-                  ))}
-                </SelectContent>
-              </Select>
-            </div>
+      {/* 2. 전자어음 정보 */}
+      {conditions.showElectronic && (
+        <ElectronicBillSection formData={formData} updateField={updateField} isViewMode={isViewMode} />
+      )}
 
-            {/* 거래처 */}
-            <div className="space-y-2">
-              <Label htmlFor="vendorId">
-                거래처 <span className="text-red-500">*</span>
-              </Label>
-              <Select
-                value={formData.vendorId}
-                onValueChange={(v) => updateField('vendorId', v)}
-                disabled={isViewMode}
-              >
-                <SelectTrigger>
-                  <SelectValue placeholder="선택" />
-                </SelectTrigger>
-                <SelectContent>
-                  {clients.map((client) => (
-                    <SelectItem key={client.id} value={client.id}>
-                      {client.name}
-                    </SelectItem>
-                  ))}
-                </SelectContent>
-              </Select>
-            </div>
+      {/* 3. 환어음 정보 */}
+      {conditions.showExchangeBill && (
+        <ExchangeBillSection
+          formData={formData}
+          updateField={updateField}
+          isViewMode={isViewMode}
+          showAcceptanceRefusal={conditions.showAcceptanceRefusal}
+        />
+      )}
 
-            {/* 금액 */}
-            <div className="space-y-2">
-              <Label htmlFor="amount">
-                금액 <span className="text-red-500">*</span>
-              </Label>
-              <CurrencyInput
-                id="amount"
-                value={formData.amount}
-                onChange={(value) => updateField('amount', value ?? 0)}
-                placeholder="금액을 입력해주세요"
-                disabled={isViewMode}
-              />
-            </div>
+      {/* 4. 할인 정보 */}
+      {conditions.showDiscount && (
+        <DiscountInfoSection formData={formData} updateField={updateField} isViewMode={isViewMode} />
+      )}
 
-            {/* 발행일 */}
-            <div className="space-y-2">
-              <Label htmlFor="issueDate">
-                발행일 <span className="text-red-500">*</span>
-              </Label>
-              <DatePicker
-                value={formData.issueDate}
-                onChange={(date) => updateField('issueDate', date)}
-                disabled={isViewMode}
-              />
-            </div>
+      {/* 5. 배서양도 정보 */}
+      {conditions.showEndorsement && (
+        <EndorsementSection formData={formData} updateField={updateField} isViewMode={isViewMode} />
+      )}
 
-            {/* 만기일 */}
-            <div className="space-y-2">
-              <Label htmlFor="maturityDate">
-                만기일 <span className="text-red-500">*</span>
-              </Label>
-              <DatePicker
-                value={formData.maturityDate}
-                onChange={(date) => updateField('maturityDate', date)}
-                disabled={isViewMode}
-              />
-            </div>
+      {/* 6. 추심 정보 */}
+      {conditions.showCollection && (
+        <CollectionSection formData={formData} updateField={updateField} isViewMode={isViewMode} />
+      )}
 
-            {/* 상태 */}
-            <div className="space-y-2">
-              <Label htmlFor="status">
-                상태 <span className="text-red-500">*</span>
-              </Label>
-              <Select
-                value={formData.status}
-                onValueChange={(v) => updateField('status', v as BillStatus)}
-                disabled={isViewMode}
-              >
-                <SelectTrigger>
-                  <SelectValue placeholder="선택" />
-                </SelectTrigger>
-                <SelectContent>
-                  {statusOptions.map((option) => (
-                    <SelectItem key={option.value} value={option.value}>
-                      {option.label}
-                    </SelectItem>
-                  ))}
-                </SelectContent>
-              </Select>
-            </div>
+      {/* 7. 이력 관리 (받을어음만) */}
+      {conditions.isReceived && (
+        <HistorySection
+          formData={formData}
+          updateField={updateField}
+          isViewMode={isViewMode}
+          isElectronic={conditions.isElectronic}
+          maxSplitCount={conditions.maxSplitCount}
+          onAddInstallment={addInstallment}
+          onRemoveInstallment={removeInstallment}
+          onUpdateInstallment={updateInstallment}
+        />
+      )}
 
-            {/* 비고 */}
-            <div className="space-y-2">
-              <Label htmlFor="note">비고</Label>
-              <Input
-                id="note"
-                value={formData.note}
-                onChange={(e) => updateField('note', e.target.value)}
-                placeholder="비고를 입력해주세요"
-                disabled={isViewMode}
-              />
-            </div>
-          </div>
-        </CardContent>
-      </Card>
+      {/* 8. 개서 정보 */}
+      {conditions.showRenewal && (
+        <RenewalSection formData={formData} updateField={updateField} isViewMode={isViewMode} />
+      )}
 
-      {/* 차수 관리 섹션 */}
-      <Card className="mb-6">
-        <CardHeader className="flex flex-row items-center justify-between">
-          <CardTitle className="text-lg flex items-center gap-2">
-            <span className="text-red-500">*</span> 차수 관리
-          </CardTitle>
-          {!isViewMode && (
-            <Button
-              variant="outline"
-              size="sm"
-              onClick={handleAddInstallment}
-              className="text-orange-500 border-orange-300 hover:bg-orange-50"
-            >
-              <Plus className="h-4 w-4 mr-1" />
-              추가
-            </Button>
-          )}
-        </CardHeader>
-        <CardContent>
-          <div className="overflow-x-auto">
-          <Table>
-            <TableHeader>
-              <TableRow>
-                <TableHead className="w-[50px]">No</TableHead>
-                <TableHead className="min-w-[130px]">일자</TableHead>
-                <TableHead className="min-w-[120px]">금액</TableHead>
-                <TableHead className="min-w-[120px]">비고</TableHead>
-                {!isViewMode && <TableHead className="w-[60px]">삭제</TableHead>}
-              </TableRow>
-            </TableHeader>
-            <TableBody>
-              {formData.installments.length === 0 ? (
-                <TableRow>
-                  <TableCell colSpan={isViewMode ? 4 : 5} className="text-center text-gray-500 py-8">
-                    등록된 차수가 없습니다
-                  </TableCell>
-                </TableRow>
-              ) : (
-                formData.installments.map((inst, index) => (
-                  <TableRow key={inst.id}>
-                    <TableCell>{index + 1}</TableCell>
-                    <TableCell>
-                      <DatePicker
-                        value={inst.date}
-                        onChange={(date) => handleUpdateInstallment(inst.id, 'date', date)}
-                        disabled={isViewMode}
-                      />
-                    </TableCell>
-                    <TableCell>
-                      <CurrencyInput
-                        value={inst.amount}
-                        onChange={(value) => handleUpdateInstallment(inst.id, 'amount', value ?? 0)}
-                        disabled={isViewMode}
-                        className="w-full"
-                      />
-                    </TableCell>
-                    <TableCell>
-                      <Input
-                        value={inst.note}
-                        onChange={(e) => handleUpdateInstallment(inst.id, 'note', e.target.value)}
-                        disabled={isViewMode}
-                        className="w-full"
-                      />
-                    </TableCell>
-                    {!isViewMode && (
-                      <TableCell>
-                        <Button
-                          variant="ghost"
-                          size="icon"
-                          className="h-8 w-8 text-red-500 hover:text-red-600 hover:bg-red-50"
-                          onClick={() => handleRemoveInstallment(inst.id)}
-                        >
-                          <Trash2 className="h-4 w-4" />
-                        </Button>
-                      </TableCell>
-                    )}
-                  </TableRow>
-                ))
-              )}
-            </TableBody>
-          </Table>
-          </div>
-        </CardContent>
-      </Card>
+      {/* 9. 소구 정보 */}
+      {conditions.showRecourse && (
+        <RecourseSection formData={formData} updateField={updateField} isViewMode={isViewMode} />
+      )}
+
+      {/* 10. 환매 정보 */}
+      {conditions.showBuyback && (
+        <BuybackSection formData={formData} updateField={updateField} isViewMode={isViewMode} />
+      )}
+
+      {/* 11. 부도 정보 */}
+      {conditions.showDishonored && (
+        <DishonoredSection formData={formData} updateField={updateField} isViewMode={isViewMode} />
+      )}
     </>
   );
 
-  // ===== 템플릿 모드 및 동적 설정 =====
+  // 템플릿 설정
   const templateMode = isNewMode ? 'create' : mode;
   const dynamicConfig = {
     ...billConfig,
-    title: isViewMode ? '어음 상세' : '어음',
+    title: isViewMode ? '어음/수표 상세' : '어음/수표',
     actions: {
       ...billConfig.actions,
       submitLabel: isNewMode ? '등록' : '저장',

src/components/accounting/BillManagement/BillManagementClient.tsx

@@ -10,20 +10,19 @@
  * - tableHeaderActions: 거래처, 구분, 상태 필터
  */
 
-import { useState, useMemo, useCallback } from 'react';
+import { useState, useMemo, useCallback, useEffect, useRef } from 'react';
 import { useRouter } from 'next/navigation';
 import { formatNumber } from '@/lib/utils/amount';
 import { useDateRange } from '@/hooks';
 import {
   FileText,
   Plus,
-  Save,
+  RefreshCw,
 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { Checkbox } from '@/components/ui/checkbox';
 import { Badge } from '@/components/ui/badge';
-import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
-import { useDeleteDialog } from '@/hooks/useDeleteDialog';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { TableRow, TableCell } from '@/components/ui/table';
 import {
   Select,
@@ -32,8 +31,6 @@ import {
   SelectTrigger,
   SelectValue,
 } from '@/components/ui/select';
-import { RadioGroup, RadioGroupItem } from '@/components/ui/radio-group';
-import { Label } from '@/components/ui/label';
 import {
   UniversalListPage,
   type UniversalListConfig,
@@ -54,6 +51,8 @@ import {
   BILL_TYPE_FILTER_OPTIONS,
   BILL_STATUS_COLORS,
   BILL_STATUS_FILTER_OPTIONS,
+  RECEIVED_BILL_STATUS_OPTIONS,
+  ISSUED_BILL_STATUS_OPTIONS,
   getBillStatusLabel,
 } from './types';
 import { getBills, deleteBill, updateBillStatus } from './actions';
@@ -87,28 +86,11 @@ export function BillManagementClient({
   const [billTypeFilter, setBillTypeFilter] = useState<string>(initialBillType || 'received');
   const [vendorFilter, setVendorFilter] = useState<string>(initialVendorId || 'all');
   const [statusFilter, setStatusFilter] = useState<string>('all');
+  const [targetStatus, setTargetStatus] = useState<string>('');
   const [selectedItems, setSelectedItems] = useState<Set<string>>(new Set());
   const [currentPage, setCurrentPage] = useState(initialPagination.currentPage);
   const itemsPerPage = initialPagination.perPage;
 
-  // 삭제 다이얼로그
-  const deleteDialog = useDeleteDialog({
-    onDelete: async (id) => {
-      const result = await deleteBill(id);
-      if (result.success) {
-        // 서버에서 재조회 (로컬 필터링 대신 - 페이지네이션 정합성 보장)
-        await loadData(currentPage);
-        setSelectedItems(prev => {
-          const newSet = new Set(prev);
-          newSet.delete(id);
-          return newSet;
-        });
-      }
-      return result;
-    },
-    entityName: '어음',
-  });
-
   // 날짜 범위 상태
   const { startDate, endDate, setStartDate, setEndDate } = useDateRange('currentYear');
 
@@ -148,6 +130,16 @@ export function BillManagementClient({
     }
   }, [searchQuery, billTypeFilter, statusFilter, vendorFilter, startDate, endDate, sortOption, itemsPerPage]);
 
+  // ===== 필터 변경 시 자동 재조회 =====
+  const isInitialMount = useRef(true);
+  useEffect(() => {
+    if (isInitialMount.current) {
+      isInitialMount.current = false;
+      return;
+    }
+    loadData(1);
+  }, [loadData]);
+
   // ===== 체크박스 핸들러 =====
   const toggleSelection = useCallback((id: string) => {
     setSelectedItems(prev => {
@@ -273,15 +265,15 @@ export function BillManagementClient({
     ];
   }, [data]);
 
-  // ===== 저장 핸들러 =====
-  const handleSave = useCallback(async () => {
+  // ===== 상태 변경 핸들러 =====
+  const handleStatusChange = useCallback(async () => {
     if (selectedItems.size === 0) {
       toast.warning('선택된 항목이 없습니다.');
       return;
     }
 
-    if (statusFilter === 'all') {
-      toast.warning('상태를 선택해주세요.');
+    if (!targetStatus) {
+      toast.warning('변경할 상태를 선택해주세요.');
       return;
     }
 
@@ -289,21 +281,28 @@ export function BillManagementClient({
     let successCount = 0;
 
     for (const id of selectedItems) {
-      const result = await updateBillStatus(id, statusFilter as BillStatus);
+      const result = await updateBillStatus(id, targetStatus as BillStatus);
       if (result.success) {
         successCount++;
       }
     }
 
     if (successCount > 0) {
-      toast.success(`${successCount}건이 저장되었습니다.`);
+      invalidateDashboard('bill');
+      toast.success(`${successCount}건의 상태가 변경되었습니다.`);
       loadData(currentPage);
       setSelectedItems(new Set());
+      setTargetStatus('');
     } else {
-      toast.error('저장에 실패했습니다.');
+      toast.error('상태 변경에 실패했습니다.');
     }
     setIsLoading(false);
-  }, [selectedItems, statusFilter, loadData, currentPage]);
+  }, [selectedItems, targetStatus, loadData, currentPage]);
+
+  // 구분에 따른 상태 옵션
+  const statusChangeOptions = useMemo(() => {
+    return billTypeFilter === 'issued' ? ISSUED_BILL_STATUS_OPTIONS : RECEIVED_BILL_STATUS_OPTIONS;
+  }, [billTypeFilter]);
 
   // ===== UniversalListPage Config =====
   const config: UniversalListConfig<BillRecord> = useMemo(
@@ -326,6 +325,25 @@ export function BillManagementClient({
             totalCount: pagination.total,
           };
         },
+        deleteItem: async (id: string) => {
+          const result = await deleteBill(id);
+          if (result.success) {
+            invalidateDashboard('bill');
+            await loadData(currentPage);
+            setSelectedItems(prev => {
+              const newSet = new Set(prev);
+              newSet.delete(id);
+              return newSet;
+            });
+          }
+          return { success: result.success, error: result.error };
+        },
+      },
+
+      // 삭제 확인 메시지
+      deleteConfirmMessage: {
+        title: '어음 삭제',
+        description: '이 어음을 삭제하시겠습니까? 이 작업은 취소할 수 없습니다.',
       },
 
       // 테이블 컬럼
@@ -348,32 +366,8 @@ export function BillManagementClient({
         );
       },
 
-      // 모바일 필터 설정
-      filterConfig: [
-        {
-          key: 'vendorFilter',
-          label: '거래처',
-          type: 'single',
-          options: vendorOptions.filter(o => o.value !== 'all'),
-        },
-        {
-          key: 'billType',
-          label: '구분',
-          type: 'single',
-          options: BILL_TYPE_FILTER_OPTIONS.filter(o => o.value !== 'all'),
-        },
-        {
-          key: 'status',
-          label: '상태',
-          type: 'single',
-          options: BILL_STATUS_FILTER_OPTIONS.filter(o => o.value !== 'all'),
-        },
-      ],
-      initialFilters: {
-        vendorFilter: vendorFilter,
-        billType: billTypeFilter,
-        status: statusFilter,
-      },
+      // 모바일 필터 설정 (tableHeaderActions와 중복 방지를 위해 비워둠)
+      filterConfig: [],
       filterTitle: '어음 필터',
 
       // 날짜 선택기
@@ -392,42 +386,28 @@ export function BillManagementClient({
         icon: Plus,
       },
 
-      // 헤더 액션: 수취/발행 라디오 + 상태 선택 + 저장
-      // 모바일: 라디오/상태필터는 숨기고 저장만 표시 (filterConfig 바텀시트와 중복 방지)
-      // 데스크톱: 모두 표시
-      headerActions: () => (
-        <div className="flex items-center gap-3" style={{ display: 'flex' }}>
-          <div className="hidden xl:flex items-center gap-3">
-            <RadioGroup
-              value={billTypeFilter}
-              onValueChange={(value) => { setBillTypeFilter(value); loadData(1); }}
-              className="flex items-center gap-3"
-            >
-              <div className="flex items-center space-x-1">
-                <RadioGroupItem value="received" id="received" />
-                <Label htmlFor="received" className="cursor-pointer text-sm whitespace-nowrap">수취</Label>
-              </div>
-              <div className="flex items-center space-x-1">
-                <RadioGroupItem value="issued" id="issued" />
-                <Label htmlFor="issued" className="cursor-pointer text-sm whitespace-nowrap">발행</Label>
-              </div>
-            </RadioGroup>
-            <Select value={statusFilter} onValueChange={setStatusFilter}>
-              <SelectTrigger className="min-w-[100px] w-auto">
-                <SelectValue placeholder="상태" />
-              </SelectTrigger>
-              <SelectContent>
-                {BILL_STATUS_FILTER_OPTIONS.map((option) => (
-                  <SelectItem key={option.value} value={option.value}>
-                    {option.label}
-                  </SelectItem>
-                ))}
-              </SelectContent>
-            </Select>
-          </div>
-          <Button onClick={handleSave} size="sm" disabled={isLoading}>
-            <Save className="h-4 w-4 mr-1" />
-            저장
+      // 선택 시 상태 변경 액션
+      selectionActions: () => (
+        <div className="flex items-center gap-2">
+          <Select value={targetStatus} onValueChange={setTargetStatus}>
+            <SelectTrigger className="min-w-[130px] w-auto h-8">
+              <SelectValue placeholder="상태 선택" />
+            </SelectTrigger>
+            <SelectContent>
+              {statusChangeOptions.map((option) => (
+                <SelectItem key={option.value} value={option.value}>
+                  {option.label}
+                </SelectItem>
+              ))}
+            </SelectContent>
+          </Select>
+          <Button
+            size="sm"
+            onClick={handleStatusChange}
+            disabled={!targetStatus || isLoading}
+          >
+            <RefreshCw className="h-4 w-4 mr-1" />
+            상태변경
           </Button>
         </div>
       ),
@@ -448,7 +428,7 @@ export function BillManagementClient({
             </SelectContent>
           </Select>
 
-          <Select value={billTypeFilter} onValueChange={(value) => { setBillTypeFilter(value); loadData(1); }}>
+          <Select value={billTypeFilter} onValueChange={setBillTypeFilter}>
             <SelectTrigger className="min-w-[100px] w-auto">
               <SelectValue placeholder="구분" />
             </SelectTrigger>
@@ -461,7 +441,7 @@ export function BillManagementClient({
             </SelectContent>
           </Select>
 
-          <Select value={statusFilter} onValueChange={(value) => { setStatusFilter(value); loadData(1); }}>
+          <Select value={statusFilter} onValueChange={setStatusFilter}>
             <SelectTrigger className="min-w-[110px] w-auto">
               <SelectValue placeholder="보관중" />
             </SelectTrigger>
@@ -493,7 +473,10 @@ export function BillManagementClient({
       isLoading,
       router,
       loadData,
-      handleSave,
+      currentPage,
+      handleStatusChange,
+      statusChangeOptions,
+      targetStatus,
       renderTableRow,
       renderMobileCard,
     ]
@@ -519,14 +502,6 @@ export function BillManagementClient({
         }}
       />
 
-      <DeleteConfirmDialog
-        open={deleteDialog.single.isOpen}
-        onOpenChange={deleteDialog.single.onOpenChange}
-        onConfirm={deleteDialog.single.confirm}
-        title="어음 삭제"
-        description="이 어음을 삭제하시겠습니까? 이 작업은 취소할 수 없습니다."
-        loading={deleteDialog.isPending}
-      />
     </>
   );
 }

src/components/accounting/BillManagement/actions.ts

@@ -19,7 +19,8 @@ interface BillSummaryApiData {
 // ===== 어음 목록 조회 =====
 export async function getBills(params: {
   search?: string; billType?: string; status?: string; clientId?: string;
-  isElectronic?: boolean; issueStartDate?: string; issueEndDate?: string;
+  isElectronic?: boolean; instrumentType?: string; medium?: string;
+  issueStartDate?: string; issueEndDate?: string;
   maturityStartDate?: string; maturityEndDate?: string;
   sortBy?: string; sortDir?: string; perPage?: number; page?: number;
 }) {
@@ -30,6 +31,8 @@ export async function getBills(params: {
       status: params.status && params.status !== 'all' ? params.status : undefined,
       client_id: params.clientId,
       is_electronic: params.isElectronic,
+      instrument_type: params.instrumentType && params.instrumentType !== 'all' ? params.instrumentType : undefined,
+      medium: params.medium && params.medium !== 'all' ? params.medium : undefined,
       issue_start_date: params.issueStartDate,
       issue_end_date: params.issueEndDate,
       maturity_start_date: params.maturityStartDate,
@@ -124,10 +127,38 @@ export async function getBillSummary(params: {
   });
 }
 
+// ===== V8: 어음 상세 조회 (BillApiData 그대로 반환) =====
+export async function getBillRaw(id: string): Promise<ActionResult<BillApiData>> {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/bills/${id}`),
+    errorMessage: '어음 조회에 실패했습니다.',
+  });
+}
+
+// ===== V8: 어음 등록 (raw payload) =====
+export async function createBillRaw(data: Record<string, unknown>): Promise<ActionResult<BillApiData>> {
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/bills'),
+    method: 'POST',
+    body: data,
+    errorMessage: '어음 등록에 실패했습니다.',
+  });
+}
+
+// ===== V8: 어음 수정 (raw payload) =====
+export async function updateBillRaw(id: string, data: Record<string, unknown>): Promise<ActionResult<BillApiData>> {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/bills/${id}`),
+    method: 'PUT',
+    body: data,
+    errorMessage: '어음 수정에 실패했습니다.',
+  });
+}
+
 // ===== 거래처 목록 조회 =====
 export async function getClients(): Promise<ActionResult<{ id: number; name: string }[]>> {
   return executeServerAction({
-    url: buildApiUrl('/api/v1/clients', { per_page: 100 }),
+    url: buildApiUrl('/api/v1/clients', { size: 1000 }),
     transform: (data: { data?: { id: number; name: string }[] } | { id: number; name: string }[]) => {
       type ClientApi = { id: number; name: string };
       const clients: ClientApi[] = Array.isArray(data) ? data : (data as { data?: ClientApi[] })?.data || [];

src/components/accounting/BillManagement/billConfig.ts

@@ -9,8 +9,8 @@ import type { DetailConfig } from '@/components/templates/IntegratedDetailTempla
  * (차수 관리 테이블 등 특수 기능 유지)
  */
 export const billConfig: DetailConfig = {
-  title: '어음 상세',
-  description: '어음 및 수취어음 상세 현황을 관리합니다',
+  title: '어음/수표 상세',
+  description: '어음/수표 상세 현황을 관리합니다',
   icon: FileText,
   basePath: '/accounting/bills',
   fields: [], // renderView/renderForm 사용으로 필드 정의 불필요
@@ -25,8 +25,8 @@ export const billConfig: DetailConfig = {
     submitLabel: '저장',
     cancelLabel: '취소',
     deleteConfirmMessage: {
-      title: '어음 삭제',
-      description: '이 어음을 삭제하시겠습니까? 삭제된 데이터는 복구할 수 없습니다.',
+      title: '어음/수표 삭제',
+      description: '이 어음/수표를 삭제하시겠습니까? 삭제된 데이터는 복구할 수 없습니다.',
     },
   },
 };

src/components/accounting/BillManagement/constants.ts

@@ -0,0 +1,178 @@
+// ===== 증권종류 =====
+export const INSTRUMENT_TYPE_OPTIONS = [
+  { value: 'promissory', label: '약속어음' },
+  { value: 'exchange', label: '환어음' },
+  { value: 'cashierCheck', label: '자기앞수표 (가게수표)' },
+  { value: 'currentCheck', label: '당좌수표' },
+] as const;
+
+// ===== 거래방향 =====
+export const DIRECTION_OPTIONS = [
+  { value: 'received', label: '수취 (받을어음)' },
+  { value: 'issued', label: '발행 (지급어음)' },
+] as const;
+
+// ===== 전자/지류 =====
+export const MEDIUM_OPTIONS = [
+  { value: 'electronic', label: '전자' },
+  { value: 'paper', label: '지류 (종이)' },
+] as const;
+
+// ===== 배서 여부 =====
+export const ENDORSEMENT_OPTIONS = [
+  { value: 'endorsable', label: '배서 가능' },
+  { value: 'nonEndorsable', label: '배서 불가 (배서금지어음)' },
+] as const;
+
+// ===== 어음구분 =====
+export const BILL_CATEGORY_OPTIONS = [
+  { value: 'commercial', label: '상업어음 (매출채권)' },
+  { value: 'other', label: '기타어음 (대여금/미수금)' },
+] as const;
+
+// ===== 받을어음 - 결제상태 (어음용) =====
+export const RECEIVED_STATUS_OPTIONS = [
+  { value: 'stored', label: '보관중' },
+  { value: 'endorsed', label: '배서양도' },
+  { value: 'discounted', label: '할인' },
+  { value: 'collected', label: '추심' },
+  { value: 'maturityAlert', label: '만기임박 (7일전)' },
+  { value: 'maturityDeposit', label: '만기입금' },
+  { value: 'paymentComplete', label: '결제완료' },
+  { value: 'renewed', label: '개서 (만기연장)' },
+  { value: 'recourse', label: '소구 (배서어음 상환)' },
+  { value: 'buyback', label: '환매 (할인어음 부도)' },
+  { value: 'dishonored', label: '부도' },
+] as const;
+
+// ===== 받을수표 - 결제상태 (수표용) =====
+export const RECEIVED_CHECK_STATUS_OPTIONS = [
+  { value: 'stored', label: '보관중' },
+  { value: 'endorsed', label: '배서양도' },
+  { value: 'collected', label: '추심' },
+  { value: 'deposited', label: '추심입금' },
+  { value: 'paymentComplete', label: '결제완료 (제시입금)' },
+  { value: 'recourse', label: '소구 (수표법 제39조)' },
+  { value: 'dishonored', label: '부도' },
+] as const;
+
+// ===== 지급어음 - 지급상태 =====
+export const ISSUED_STATUS_OPTIONS = [
+  { value: 'stored', label: '보관중' },
+  { value: 'maturityAlert', label: '만기임박 (7일전)' },
+  { value: 'maturityPayment', label: '만기결제' },
+  { value: 'paid', label: '결제완료' },
+  { value: 'renewed', label: '개서 (만기연장)' },
+  { value: 'dishonored', label: '부도' },
+] as const;
+
+// ===== 지급수표 - 지급상태 =====
+export const ISSUED_CHECK_STATUS_OPTIONS = [
+  { value: 'stored', label: '미결제' },
+  { value: 'paid', label: '결제완료 (제시출금)' },
+  { value: 'dishonored', label: '부도' },
+] as const;
+
+// ===== 결제방법 =====
+export const PAYMENT_METHOD_OPTIONS = [
+  { value: 'autoTransfer', label: '만기자동이체' },
+  { value: 'currentAccount', label: '당좌결제' },
+  { value: 'other', label: '기타' },
+] as const;
+
+// ===== 부도사유 =====
+export const DISHONOR_REASON_OPTIONS = [
+  { value: 'insufficient_funds', label: '자금부족 (1호 부도)' },
+  { value: 'trading_suspension', label: '거래정지처분 (2호 부도)' },
+  { value: 'formal_defect', label: '형식불비' },
+  { value: 'signature_mismatch', label: '서명/인감 불일치' },
+  { value: 'expired', label: '제시기간 경과' },
+  { value: 'other', label: '기타' },
+] as const;
+
+// ===== 이력 처리구분 =====
+export const HISTORY_TYPE_OPTIONS = [
+  { value: 'received', label: '수취' },
+  { value: 'endorsement', label: '배서양도' },
+  { value: 'splitEndorsement', label: '분할배서' },
+  { value: 'collection', label: '추심의뢰' },
+  { value: 'collectionDeposit', label: '추심입금' },
+  { value: 'discount', label: '할인' },
+  { value: 'maturityDeposit', label: '만기입금' },
+  { value: 'dishonored', label: '부도' },
+  { value: 'recourse', label: '소구' },
+  { value: 'buyback', label: '환매' },
+  { value: 'renewal', label: '개서' },
+  { value: 'other', label: '기타' },
+] as const;
+
+// ===== 배서차수 (지류: 4차, 전자: 20차) =====
+export const ENDORSEMENT_ORDER_PAPER = [
+  { value: '1', label: '1차 (발행인 직접수취)' },
+  { value: '2', label: '2차 (1개 업체 경유)' },
+  { value: '3', label: '3차 (2개 업체 경유)' },
+  { value: '4', label: '4차 (3개 업체 경유)' },
+] as const;
+
+export const ENDORSEMENT_ORDER_ELECTRONIC = Array.from({ length: 20 }, (_, i) => ({
+  value: String(i + 1),
+  label: i === 0 ? '1차 (발행인 직접수취)' : `${i + 1}차 (${i}개 업체 경유)`,
+}));
+
+// ===== 보관장소 =====
+export const STORAGE_OPTIONS = [
+  { value: 'safe', label: '금고' },
+  { value: 'bank', label: '은행 보관' },
+  { value: 'other', label: '기타' },
+] as const;
+
+// ===== 지급장소 (어음법 제75조) =====
+export const PAYMENT_PLACE_OPTIONS = [
+  { value: 'issuerBank', label: '발행은행 본점' },
+  { value: 'issuerBankBranch', label: '발행은행 지점' },
+  { value: 'payerAddress', label: '지급인 주소지' },
+  { value: 'designatedBank', label: '지정 은행' },
+  { value: 'other', label: '기타' },
+] as const;
+
+// ===== 수표 지급장소 (수표법 제3조: 은행만) =====
+export const PAYMENT_PLACE_CHECK_OPTIONS = [
+  { value: 'issuerBank', label: '발행은행 본점' },
+  { value: 'issuerBankBranch', label: '발행은행 지점' },
+  { value: 'designatedBank', label: '지정 은행' },
+] as const;
+
+// ===== 추심결과 =====
+export const COLLECTION_RESULT_OPTIONS = [
+  { value: 'success', label: '추심 성공 (입금완료)' },
+  { value: 'partial', label: '일부 입금' },
+  { value: 'failed', label: '추심 실패 (부도)' },
+  { value: 'pending', label: '추심 진행중' },
+] as const;
+
+// ===== 소구사유 =====
+export const RECOURSE_REASON_OPTIONS = [
+  { value: 'endorsedDishonor', label: '배서양도 어음 부도' },
+  { value: 'discountDishonor', label: '할인 어음 부도 (환매)' },
+  { value: 'other', label: '기타' },
+] as const;
+
+// ===== 인수거절 사유 =====
+export const ACCEPTANCE_REFUSAL_REASON_OPTIONS = [
+  { value: 'financialDifficulty', label: '자금 사정 곤란' },
+  { value: 'disputeOfClaim', label: '채권 분쟁' },
+  { value: 'amountDispute', label: '금액 이의' },
+  { value: 'other', label: '기타' },
+] as const;
+
+// ===== 개서 사유 =====
+export const RENEWAL_REASON_OPTIONS = [
+  { value: 'maturityExtension', label: '만기일 연장' },
+  { value: 'amountChange', label: '금액 변경' },
+  { value: 'conditionChange', label: '조건 변경' },
+  { value: 'other', label: '기타' },
+] as const;
+
+// ===== 수표 관련 유효 상태 목록 (증권종류 전환 시 검증용) =====
+export const VALID_CHECK_RECEIVED_STATUSES = ['stored', 'endorsed', 'collected', 'deposited', 'paymentComplete', 'recourse', 'dishonored'];
+export const VALID_CHECK_ISSUED_STATUSES = ['stored', 'paid', 'dishonored'];

src/components/accounting/BillManagement/hooks/useBillConditions.ts

@@ -0,0 +1,69 @@
+'use client';
+
+import { useMemo } from 'react';
+import type { BillFormData } from '../types';
+import {
+  RECEIVED_STATUS_OPTIONS,
+  RECEIVED_CHECK_STATUS_OPTIONS,
+  ISSUED_STATUS_OPTIONS,
+  ISSUED_CHECK_STATUS_OPTIONS,
+  PAYMENT_PLACE_OPTIONS,
+  PAYMENT_PLACE_CHECK_OPTIONS,
+} from '../constants';
+
+export function useBillConditions(formData: BillFormData) {
+  return useMemo(() => {
+    const isReceived = formData.direction === 'received';
+    const isIssued = formData.direction === 'issued';
+    const isCheck = formData.instrumentType === 'cashierCheck' || formData.instrumentType === 'currentCheck';
+    const isBill = !isCheck;
+    const canBeElectronic = formData.instrumentType === 'promissory';
+    const isElectronic = formData.medium === 'electronic';
+
+    const currentStatus = isReceived ? formData.receivedStatus : formData.issuedStatus;
+
+    // 조건부 섹션 표시 플래그
+    const showElectronic = isElectronic;
+    const showExchangeBill = formData.instrumentType === 'exchange';
+    const showDiscount = isReceived && formData.isDiscounted && isBill;
+    const showEndorsement = isReceived && formData.receivedStatus === 'endorsed';
+    const showCollection = isReceived && formData.receivedStatus === 'collected';
+    const showDishonored = currentStatus === 'dishonored';
+    const showRenewal = currentStatus === 'renewed' && isBill;
+    const showRecourse = isReceived && formData.receivedStatus === 'recourse';
+    const showBuyback = isReceived && formData.receivedStatus === 'buyback' && isBill;
+    const showAcceptanceRefusal = showExchangeBill && formData.acceptanceStatus === 'refused';
+
+    // 현재 증권종류에 맞는 옵션 목록
+    const receivedStatusOptions = isCheck ? RECEIVED_CHECK_STATUS_OPTIONS : RECEIVED_STATUS_OPTIONS;
+    const issuedStatusOptions = isCheck ? ISSUED_CHECK_STATUS_OPTIONS : ISSUED_STATUS_OPTIONS;
+    const paymentPlaceOptions = isCheck ? PAYMENT_PLACE_CHECK_OPTIONS : PAYMENT_PLACE_OPTIONS;
+
+    // 분할배서 최대 횟수
+    const maxSplitCount = isElectronic ? 4 : 10;
+
+    return {
+      isReceived,
+      isIssued,
+      isCheck,
+      isBill,
+      canBeElectronic,
+      isElectronic,
+      currentStatus,
+      showElectronic,
+      showExchangeBill,
+      showDiscount,
+      showEndorsement,
+      showCollection,
+      showDishonored,
+      showRenewal,
+      showRecourse,
+      showBuyback,
+      showAcceptanceRefusal,
+      receivedStatusOptions,
+      issuedStatusOptions,
+      paymentPlaceOptions,
+      maxSplitCount,
+    };
+  }, [formData.direction, formData.instrumentType, formData.medium, formData.isDiscounted, formData.receivedStatus, formData.issuedStatus, formData.acceptanceStatus]);
+}

src/components/accounting/BillManagement/hooks/useBillForm.ts

@@ -0,0 +1,103 @@
+'use client';
+
+import { useState, useCallback } from 'react';
+import type { BillFormData } from '../types';
+import { INITIAL_BILL_FORM_DATA } from '../types';
+import {
+  VALID_CHECK_RECEIVED_STATUSES,
+  VALID_CHECK_ISSUED_STATUSES,
+} from '../constants';
+
+export function useBillForm(initialData?: Partial<BillFormData>) {
+  const [formData, setFormData] = useState<BillFormData>({
+    ...INITIAL_BILL_FORM_DATA,
+    ...initialData,
+  });
+
+  const updateField = useCallback(<K extends keyof BillFormData>(field: K, value: BillFormData[K]) => {
+    setFormData(prev => ({ ...prev, [field]: value }));
+  }, []);
+
+  // 증권종류 변경 시 연관 필드 초기화
+  const handleInstrumentTypeChange = useCallback((newType: string) => {
+    setFormData(prev => {
+      const next = { ...prev, instrumentType: newType as BillFormData['instrumentType'] };
+      const isCheckType = newType === 'cashierCheck' || newType === 'currentCheck';
+
+      // 약속어음 외에는 전자 불가 → 지류로 리셋
+      if (newType !== 'promissory' && prev.medium === 'electronic') {
+        next.medium = 'paper';
+      }
+
+      // 수표 전환 시: 만기일, 할인, 관련 필드 리셋
+      if (isCheckType) {
+        next.maturityDate = '';
+        next.isDiscounted = false;
+        if (!VALID_CHECK_RECEIVED_STATUSES.includes(prev.receivedStatus)) {
+          next.receivedStatus = 'stored';
+        }
+        if (!VALID_CHECK_ISSUED_STATUSES.includes(prev.issuedStatus)) {
+          next.issuedStatus = 'stored';
+        }
+        if (prev.paymentPlace === 'payerAddress' || prev.paymentPlace === 'other') {
+          next.paymentPlace = '';
+        }
+      }
+
+      return next;
+    });
+  }, []);
+
+  // 거래방향 변경 시 상태 초기화
+  const handleDirectionChange = useCallback((newDirection: string) => {
+    setFormData(prev => ({
+      ...prev,
+      direction: newDirection as BillFormData['direction'],
+      receivedStatus: 'stored',
+      issuedStatus: 'stored',
+    }));
+  }, []);
+
+  // 이력 관리
+  const addInstallment = useCallback(() => {
+    setFormData(prev => ({
+      ...prev,
+      installments: [
+        ...prev.installments,
+        { id: `inst-${Date.now()}`, date: '', type: 'other', amount: 0, counterparty: '', note: '' },
+      ],
+    }));
+  }, []);
+
+  const removeInstallment = useCallback((id: string) => {
+    setFormData(prev => ({
+      ...prev,
+      installments: prev.installments.filter(inst => inst.id !== id),
+    }));
+  }, []);
+
+  const updateInstallment = useCallback((id: string, field: string, value: string | number) => {
+    setFormData(prev => ({
+      ...prev,
+      installments: prev.installments.map(inst =>
+        inst.id === id ? { ...inst, [field]: value } : inst
+      ),
+    }));
+  }, []);
+
+  // 폼 전체 덮어쓰기 (API 데이터 로드 시)
+  const setFormDataFull = useCallback((data: BillFormData) => {
+    setFormData(data);
+  }, []);
+
+  return {
+    formData,
+    updateField,
+    handleInstrumentTypeChange,
+    handleDirectionChange,
+    addInstallment,
+    removeInstallment,
+    updateInstallment,
+    setFormDataFull,
+  };
+}

src/components/accounting/BillManagement/index.tsx

@@ -16,6 +16,7 @@ import { useRouter } from 'next/navigation';
 import { toast } from 'sonner';
 import { formatNumber } from '@/lib/utils/amount';
 import { getBills, deleteBill, updateBillStatus } from './actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useDateRange } from '@/hooks';
 import { extractUniqueOptions } from '../shared';
 import {
@@ -209,6 +210,7 @@ export function BillManagement({ initialVendorId, initialBillType }: BillManagem
       }
 
       if (successCount > 0) {
+        invalidateDashboard('bill');
         toast.success(`${successCount}건의 상태가 변경되었습니다.`);
         await loadBills();
       }
@@ -247,6 +249,7 @@ export function BillManagement({ initialVendorId, initialBillType }: BillManagem
         deleteItem: async (id: string) => {
           const result = await deleteBill(id);
           if (result.success) {
+            invalidateDashboard('bill');
             // 서버에서 재조회 (pagination 메타데이터 포함)
             await loadBills();
           }

src/components/accounting/BillManagement/sections/BasicInfoSection.tsx

@@ -0,0 +1,288 @@
+'use client';
+
+import { useMemo } from 'react';
+import { Input } from '@/components/ui/input';
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { CurrencyInput } from '@/components/ui/currency-input';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import { Switch } from '@/components/ui/switch';
+import {
+  Select, SelectContent, SelectItem, SelectTrigger, SelectValue,
+} from '@/components/ui/select';
+import type { SectionProps } from './types';
+import {
+  INSTRUMENT_TYPE_OPTIONS,
+  DIRECTION_OPTIONS,
+  MEDIUM_OPTIONS,
+  ENDORSEMENT_OPTIONS,
+  BILL_CATEGORY_OPTIONS,
+  STORAGE_OPTIONS,
+  PAYMENT_METHOD_OPTIONS,
+  ENDORSEMENT_ORDER_PAPER,
+  ENDORSEMENT_ORDER_ELECTRONIC,
+} from '../constants';
+
+interface BasicInfoSectionProps extends SectionProps {
+  clients: { id: string; name: string }[];
+  conditions: {
+    isReceived: boolean;
+    isIssued: boolean;
+    isCheck: boolean;
+    isBill: boolean;
+    canBeElectronic: boolean;
+    isElectronic: boolean;
+    receivedStatusOptions: readonly { value: string; label: string }[];
+    issuedStatusOptions: readonly { value: string; label: string }[];
+    paymentPlaceOptions: readonly { value: string; label: string }[];
+  };
+  onInstrumentTypeChange: (v: string) => void;
+  onDirectionChange: (v: string) => void;
+}
+
+export function BasicInfoSection({
+  formData, updateField, isViewMode, clients, conditions, onInstrumentTypeChange, onDirectionChange,
+}: BasicInfoSectionProps) {
+  const {
+    isReceived, isIssued, isCheck, isBill, canBeElectronic, isElectronic,
+    receivedStatusOptions, issuedStatusOptions, paymentPlaceOptions,
+  } = conditions;
+
+  const endorsementOrderOptions = useMemo(
+    () => isElectronic ? ENDORSEMENT_ORDER_ELECTRONIC : [...ENDORSEMENT_ORDER_PAPER],
+    [isElectronic]
+  );
+
+  return (
+    <Card className="mb-6">
+      <CardHeader>
+        <CardTitle className="text-lg">기본 정보</CardTitle>
+      </CardHeader>
+      <CardContent>
+        <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-6">
+          {/* 어음번호 */}
+          <div className="space-y-2">
+            <Label>어음번호 <span className="text-red-500">*</span></Label>
+            <Input value={formData.billNumber} onChange={(e) => updateField('billNumber', e.target.value)} placeholder="자동생성 또는 직접입력" disabled={isViewMode} />
+          </div>
+
+          {/* 증권종류 */}
+          <div className="space-y-2">
+            <Label>증권종류 <span className="text-red-500">*</span></Label>
+            <Select value={formData.instrumentType} onValueChange={onInstrumentTypeChange} disabled={isViewMode}>
+              <SelectTrigger><SelectValue /></SelectTrigger>
+              <SelectContent>
+                {INSTRUMENT_TYPE_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+              </SelectContent>
+            </Select>
+          </div>
+
+          {/* 거래방향 */}
+          <div className="space-y-2">
+            <Label>거래방향 <span className="text-red-500">*</span></Label>
+            <Select value={formData.direction} onValueChange={onDirectionChange} disabled={isViewMode}>
+              <SelectTrigger><SelectValue /></SelectTrigger>
+              <SelectContent>
+                {DIRECTION_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+              </SelectContent>
+            </Select>
+          </div>
+
+          {/* 전자/지류 */}
+          <div className="space-y-2">
+            <Label>전자/지류 <span className="text-red-500">*</span>
+              {!canBeElectronic && <span className="text-xs text-muted-foreground ml-1">(전자어음법: 약속어음만 전자 가능)</span>}
+            </Label>
+            <Select value={formData.medium} onValueChange={(v) => updateField('medium', v as 'electronic' | 'paper')} disabled={isViewMode || !canBeElectronic}>
+              <SelectTrigger><SelectValue /></SelectTrigger>
+              <SelectContent>
+                {MEDIUM_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+              </SelectContent>
+            </Select>
+          </div>
+
+          {/* 거래처 */}
+          <div className="space-y-2">
+            <Label>{isReceived ? '거래처 (발행인)' : '수취인 (거래처)'} <span className="text-red-500">*</span></Label>
+            <Select
+              value={isReceived ? formData.vendor : formData.payee}
+              onValueChange={(v) => updateField(isReceived ? 'vendor' : 'payee', v)}
+              disabled={isViewMode}
+            >
+              <SelectTrigger><SelectValue placeholder="선택" /></SelectTrigger>
+              <SelectContent>
+                {clients.map(c => <SelectItem key={c.id} value={c.id}>{c.name}</SelectItem>)}
+              </SelectContent>
+            </Select>
+          </div>
+
+          {/* 금액 */}
+          <div className="space-y-2">
+            <Label>금액 <span className="text-red-500">*</span></Label>
+            <CurrencyInput value={formData.amount} onChange={(v) => updateField('amount', v ?? 0)} disabled={isViewMode} />
+          </div>
+
+          {/* 발행일 */}
+          <div className="space-y-2">
+            <Label>발행일 <span className="text-red-500">*</span></Label>
+            <DatePicker value={formData.issueDate} onChange={(d) => updateField('issueDate', d)} disabled={isViewMode} />
+          </div>
+
+          {/* 만기일 (수표는 일람출급이므로 없음) */}
+          {isBill && (
+            <div className="space-y-2">
+              <Label>만기일 <span className="text-red-500">*</span></Label>
+              <DatePicker value={formData.maturityDate} onChange={(d) => updateField('maturityDate', d)} disabled={isViewMode} />
+            </div>
+          )}
+
+          {/* 은행 */}
+          <div className="space-y-2">
+            <Label>{isReceived ? '발행은행' : '결제은행'}</Label>
+            <Input
+              value={isReceived ? formData.issuerBank : formData.settlementBank}
+              onChange={(e) => updateField(isReceived ? 'issuerBank' : 'settlementBank', e.target.value)}
+              placeholder={isReceived ? '예: 국민은행' : '예: 신한은행'}
+              disabled={isViewMode}
+            />
+          </div>
+
+          {/* 지급장소 */}
+          <div className="space-y-2">
+            <Label>지급장소 <span className="text-red-500">*</span>
+              {isCheck && <span className="text-xs text-muted-foreground ml-1">(수표: 은행만)</span>}
+            </Label>
+            <Select value={formData.paymentPlace} onValueChange={(v) => updateField('paymentPlace', v)} disabled={isViewMode}>
+              <SelectTrigger><SelectValue placeholder="선택" /></SelectTrigger>
+              <SelectContent>
+                {paymentPlaceOptions.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+              </SelectContent>
+            </Select>
+          </div>
+
+          {/* 지급장소 상세 */}
+          {formData.paymentPlace === 'other' && (
+            <div className="space-y-2">
+              <Label>지급장소 상세</Label>
+              <Input value={formData.paymentPlaceDetail} onChange={(e) => updateField('paymentPlaceDetail', e.target.value)} placeholder="지급장소를 직접 입력" disabled={isViewMode} />
+            </div>
+          )}
+
+          {/* 어음구분 (어음만) */}
+          {isBill && (
+            <div className="space-y-2">
+              <Label>어음구분</Label>
+              <Select value={formData.billCategory} onValueChange={(v) => updateField('billCategory', v)} disabled={isViewMode}>
+                <SelectTrigger><SelectValue /></SelectTrigger>
+                <SelectContent>
+                  {BILL_CATEGORY_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                </SelectContent>
+              </Select>
+            </div>
+          )}
+
+          {/* ===== 받을어음 전용 필드 ===== */}
+          {isReceived && (
+            <>
+              <div className="space-y-2">
+                <Label>배서 여부</Label>
+                <Select value={formData.endorsement} onValueChange={(v) => updateField('endorsement', v)} disabled={isViewMode}>
+                  <SelectTrigger><SelectValue /></SelectTrigger>
+                  <SelectContent>
+                    {ENDORSEMENT_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                  </SelectContent>
+                </Select>
+              </div>
+
+              <div className="space-y-2">
+                <Label>배서차수</Label>
+                <Select value={formData.endorsementOrder} onValueChange={(v) => updateField('endorsementOrder', v)} disabled={isViewMode}>
+                  <SelectTrigger><SelectValue /></SelectTrigger>
+                  <SelectContent>
+                    {endorsementOrderOptions.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                  </SelectContent>
+                </Select>
+              </div>
+
+              <div className="space-y-2">
+                <Label>보관장소</Label>
+                <Select value={formData.storagePlace} onValueChange={(v) => updateField('storagePlace', v)} disabled={isViewMode}>
+                  <SelectTrigger><SelectValue placeholder="선택" /></SelectTrigger>
+                  <SelectContent>
+                    {STORAGE_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                  </SelectContent>
+                </Select>
+              </div>
+
+              <div className="space-y-2">
+                <Label>결제상태 <span className="text-red-500">*</span></Label>
+                <Select value={formData.receivedStatus} onValueChange={(v) => updateField('receivedStatus', v)} disabled={isViewMode}>
+                  <SelectTrigger><SelectValue /></SelectTrigger>
+                  <SelectContent>
+                    {receivedStatusOptions.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                  </SelectContent>
+                </Select>
+              </div>
+
+              {/* 할인여부 (수표 제외) */}
+              {isBill && (
+                <div className="space-y-2">
+                  <Label>할인여부</Label>
+                  <div className="h-10 flex items-center gap-3 px-3 border rounded-md bg-gray-50">
+                    <Switch checked={formData.isDiscounted} onCheckedChange={(c) => {
+                      updateField('isDiscounted', c);
+                      if (c) updateField('receivedStatus', 'discounted');
+                    }} disabled={isViewMode} />
+                    <span className="text-sm">{formData.isDiscounted ? '할인 적용' : '미적용'}</span>
+                  </div>
+                </div>
+              )}
+            </>
+          )}
+
+          {/* ===== 지급어음 전용 필드 ===== */}
+          {isIssued && (
+            <>
+              <div className="space-y-2">
+                <Label>결제방법</Label>
+                <Select value={formData.paymentMethod} onValueChange={(v) => updateField('paymentMethod', v)} disabled={isViewMode}>
+                  <SelectTrigger><SelectValue /></SelectTrigger>
+                  <SelectContent>
+                    {PAYMENT_METHOD_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                  </SelectContent>
+                </Select>
+              </div>
+
+              <div className="space-y-2">
+                <Label>지급상태 <span className="text-red-500">*</span></Label>
+                <Select value={formData.issuedStatus} onValueChange={(v) => updateField('issuedStatus', v)} disabled={isViewMode}>
+                  <SelectTrigger><SelectValue /></SelectTrigger>
+                  <SelectContent>
+                    {issuedStatusOptions.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                  </SelectContent>
+                </Select>
+              </div>
+
+              <div className="space-y-2">
+                <Label>실제결제일</Label>
+                <DatePicker value={formData.actualPaymentDate} onChange={(d) => updateField('actualPaymentDate', d)} disabled={isViewMode} />
+              </div>
+            </>
+          )}
+
+          {/* 입출금 계좌 */}
+          <div className="space-y-2">
+            <Label>입금/출금 계좌</Label>
+            <Input value={formData.bankAccountInfo} onChange={(e) => updateField('bankAccountInfo', e.target.value)} placeholder="계좌 정보" disabled={isViewMode} />
+          </div>
+
+          {/* 비고 */}
+          <div className="space-y-2 lg:col-span-2">
+            <Label>비고</Label>
+            <Input value={formData.note} onChange={(e) => updateField('note', e.target.value)} placeholder="비고를 입력해주세요" disabled={isViewMode} />
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/BuybackSection.tsx

@@ -0,0 +1,35 @@
+'use client';
+
+import { Input } from '@/components/ui/input';
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { CurrencyInput } from '@/components/ui/currency-input';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import type { SectionProps } from './types';
+
+export function BuybackSection({ formData, updateField, isViewMode }: SectionProps) {
+  return (
+    <Card className="mb-6 border-orange-200 bg-orange-50/30">
+      <CardHeader>
+        <CardTitle className="text-lg text-orange-700">환매 정보</CardTitle>
+      </CardHeader>
+      <CardContent>
+        <p className="text-xs text-muted-foreground mb-4">할인한 어음이 부도나 금융기관이 할인 의뢰인에게 어음금액을 청구(환매)한 경우</p>
+        <div className="grid grid-cols-1 md:grid-cols-3 gap-6">
+          <div className="space-y-2">
+            <Label>환매일자 <span className="text-red-500">*</span></Label>
+            <DatePicker value={formData.buybackDate} onChange={(d) => updateField('buybackDate', d)} disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>환매금액 <span className="text-red-500">*</span></Label>
+            <CurrencyInput value={formData.buybackAmount} onChange={(v) => updateField('buybackAmount', v ?? 0)} disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>환매요청 은행</Label>
+            <Input value={formData.buybackBank} onChange={(e) => updateField('buybackBank', e.target.value)} placeholder="환매 청구 금융기관" disabled={isViewMode} />
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/CollectionSection.tsx

@@ -0,0 +1,69 @@
+'use client';
+
+import { Input } from '@/components/ui/input';
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { CurrencyInput } from '@/components/ui/currency-input';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import {
+  Select, SelectContent, SelectItem, SelectTrigger, SelectValue,
+} from '@/components/ui/select';
+import type { SectionProps } from './types';
+import { COLLECTION_RESULT_OPTIONS } from '../constants';
+
+export function CollectionSection({ formData, updateField, isViewMode }: SectionProps) {
+  return (
+    <Card className="mb-6 border-purple-200">
+      <CardHeader>
+        <CardTitle className="text-lg">추심 정보</CardTitle>
+      </CardHeader>
+      <CardContent>
+        <div className="space-y-4">
+          {/* 추심 의뢰 */}
+          <p className="text-xs font-medium text-muted-foreground uppercase tracking-wide">추심 의뢰</p>
+          <div className="grid grid-cols-1 md:grid-cols-3 gap-6">
+            <div className="space-y-2">
+              <Label>추심은행 <span className="text-red-500">*</span></Label>
+              <Input value={formData.collectionBank} onChange={(e) => updateField('collectionBank', e.target.value)} placeholder="추심 의뢰 은행" disabled={isViewMode} />
+            </div>
+            <div className="space-y-2">
+              <Label>추심의뢰일 <span className="text-red-500">*</span></Label>
+              <DatePicker value={formData.collectionRequestDate} onChange={(d) => updateField('collectionRequestDate', d)} disabled={isViewMode} />
+            </div>
+            <div className="space-y-2">
+              <Label>추심수수료</Label>
+              <CurrencyInput value={formData.collectionFee} onChange={(v) => updateField('collectionFee', v ?? 0)} disabled={isViewMode} />
+            </div>
+          </div>
+          {/* 추심 결과 */}
+          <div className="border-t pt-4">
+            <p className="text-xs font-medium text-muted-foreground uppercase tracking-wide mb-4">추심 결과</p>
+            <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-6">
+              <div className="space-y-2">
+                <Label>추심결과</Label>
+                <Select value={formData.collectionResult} onValueChange={(v) => updateField('collectionResult', v)} disabled={isViewMode}>
+                  <SelectTrigger><SelectValue placeholder="선택" /></SelectTrigger>
+                  <SelectContent>
+                    {COLLECTION_RESULT_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                  </SelectContent>
+                </Select>
+              </div>
+              <div className="space-y-2">
+                <Label>추심완료일</Label>
+                <DatePicker value={formData.collectionCompleteDate} onChange={(d) => updateField('collectionCompleteDate', d)} disabled={isViewMode} />
+              </div>
+              <div className="space-y-2">
+                <Label>추심입금일</Label>
+                <DatePicker value={formData.collectionDepositDate} onChange={(d) => updateField('collectionDepositDate', d)} disabled={isViewMode} />
+              </div>
+              <div className="space-y-2">
+                <Label>추심입금액 (수수료 차감후)</Label>
+                <CurrencyInput value={formData.collectionDepositAmount} onChange={(v) => updateField('collectionDepositAmount', v ?? 0)} disabled={isViewMode} />
+              </div>
+            </div>
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/DiscountInfoSection.tsx

@@ -0,0 +1,56 @@
+'use client';
+
+import { useMemo } from 'react';
+import { Input } from '@/components/ui/input';
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { CurrencyInput } from '@/components/ui/currency-input';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import type { SectionProps } from './types';
+
+export function DiscountInfoSection({ formData, updateField, isViewMode }: SectionProps) {
+  const calcNetReceived = useMemo(() => {
+    if (formData.amount > 0 && formData.discountAmount > 0) return formData.amount - formData.discountAmount;
+    return 0;
+  }, [formData.amount, formData.discountAmount]);
+
+  return (
+    <Card className="mb-6 border-purple-200">
+      <CardHeader>
+        <CardTitle className="text-lg">할인 정보</CardTitle>
+      </CardHeader>
+      <CardContent>
+        <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-6">
+          <div className="space-y-2">
+            <Label>할인일자 <span className="text-red-500">*</span></Label>
+            <DatePicker value={formData.discountDate} onChange={(d) => updateField('discountDate', d)} disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>할인처 (은행) <span className="text-red-500">*</span></Label>
+            <Input value={formData.discountBank} onChange={(e) => updateField('discountBank', e.target.value)} placeholder="예: 국민은행 강남지점" disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>할인율 (%)</Label>
+            <Input type="number" step="0.01" min={0} max={100} value={formData.discountRate || ''} onChange={(e) => {
+              const rate = parseFloat(e.target.value) || 0;
+              updateField('discountRate', rate);
+              if (formData.amount > 0 && rate > 0) updateField('discountAmount', Math.round(formData.amount * rate / 100));
+            }} placeholder="예: 3.5" disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>할인금액</Label>
+            <CurrencyInput value={formData.discountAmount} onChange={(v) => updateField('discountAmount', v ?? 0)} disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>실수령액 (자동계산)</Label>
+            <div className="h-10 flex items-center px-3 border rounded-md bg-gray-50 text-sm font-semibold">
+              {calcNetReceived > 0
+                ? <span className="text-green-700">₩ {calcNetReceived.toLocaleString()}</span>
+                : <span className="text-gray-400">어음금액 - 할인금액</span>}
+            </div>
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/DishonoredSection.tsx

@@ -0,0 +1,88 @@
+'use client';
+
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import { Badge } from '@/components/ui/badge';
+import { Switch } from '@/components/ui/switch';
+import {
+  Select, SelectContent, SelectItem, SelectTrigger, SelectValue,
+} from '@/components/ui/select';
+import type { SectionProps } from './types';
+import { DISHONOR_REASON_OPTIONS } from '../constants';
+
+export function DishonoredSection({ formData, updateField, isViewMode }: SectionProps) {
+  return (
+    <Card className="mb-6 border-red-200 bg-red-50/30">
+      <CardHeader>
+        <CardTitle className="text-lg flex items-center gap-2 text-red-700">
+          부도 정보
+          <Badge variant="destructive" className="text-xs">부도</Badge>
+        </CardTitle>
+      </CardHeader>
+      <CardContent>
+        <div className="space-y-4">
+          <div className="grid grid-cols-1 md:grid-cols-2 gap-6">
+            <div className="space-y-2">
+              <Label>부도일자 <span className="text-red-500">*</span></Label>
+              <DatePicker value={formData.dishonoredDate} onChange={(d) => {
+                updateField('dishonoredDate', d);
+                if (d) {
+                  const dt = new Date(d);
+                  dt.setDate(dt.getDate() + 6);
+                  updateField('recourseNoticeDeadline', dt.toISOString().split('T')[0]);
+                }
+              }} disabled={isViewMode} />
+            </div>
+            <div className="space-y-2">
+              <Label>부도사유 <span className="text-red-500">*</span></Label>
+              <Select value={formData.dishonoredReason} onValueChange={(v) => updateField('dishonoredReason', v)} disabled={isViewMode}>
+                <SelectTrigger><SelectValue placeholder="사유 선택" /></SelectTrigger>
+                <SelectContent>
+                  {DISHONOR_REASON_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                </SelectContent>
+              </Select>
+            </div>
+          </div>
+          {/* 법적 프로세스 */}
+          <div className="border-t pt-4">
+            <p className="text-xs font-medium text-muted-foreground uppercase tracking-wide mb-4">법적 프로세스 (어음법 제44조·제45조)</p>
+            <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-6">
+              <div className="space-y-2">
+                <Label>거절증서 작성</Label>
+                <div className="h-10 flex items-center gap-3 px-3 border rounded-md bg-gray-50">
+                  <Switch checked={formData.hasProtest} onCheckedChange={(c) => updateField('hasProtest', c)} disabled={isViewMode} />
+                  <span className="text-sm">{formData.hasProtest ? '작성 완료' : '미작성'}</span>
+                </div>
+              </div>
+              {formData.hasProtest && (
+                <div className="space-y-2">
+                  <Label>거절증서 작성일</Label>
+                  <DatePicker value={formData.protestDate} onChange={(d) => updateField('protestDate', d)} disabled={isViewMode} />
+                </div>
+              )}
+              <div className="space-y-2">
+                <Label>소구 통지일</Label>
+                <DatePicker value={formData.recourseNoticeDate} onChange={(d) => updateField('recourseNoticeDate', d)} disabled={isViewMode} />
+              </div>
+              <div className="space-y-2">
+                <Label>통지 기한 (자동: 부도일+4영업일)</Label>
+                <div className="h-10 flex items-center px-3 border rounded-md bg-gray-50 text-sm">
+                  {formData.recourseNoticeDeadline ? (
+                    <span className={
+                      formData.recourseNoticeDate && formData.recourseNoticeDate <= formData.recourseNoticeDeadline
+                        ? 'text-green-700' : 'text-red-600 font-medium'
+                    }>
+                      {formData.recourseNoticeDeadline}
+                      {formData.recourseNoticeDate && formData.recourseNoticeDate > formData.recourseNoticeDeadline && ' (기한 초과!)'}
+                    </span>
+                  ) : <span className="text-gray-400">부도일자 입력 시 자동계산</span>}
+                </div>
+              </div>
+            </div>
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/ElectronicBillSection.tsx

@@ -0,0 +1,37 @@
+'use client';
+
+import { Input } from '@/components/ui/input';
+import { Label } from '@/components/ui/label';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import {
+  Select, SelectContent, SelectItem, SelectTrigger, SelectValue,
+} from '@/components/ui/select';
+import type { SectionProps } from './types';
+
+export function ElectronicBillSection({ formData, updateField, isViewMode }: SectionProps) {
+  return (
+    <Card className="mb-6 border-purple-200">
+      <CardHeader>
+        <CardTitle className="text-lg">전자어음 정보</CardTitle>
+      </CardHeader>
+      <CardContent>
+        <div className="grid grid-cols-1 md:grid-cols-2 gap-6">
+          <div className="space-y-2">
+            <Label>전자어음 관리번호</Label>
+            <Input value={formData.electronicBillNo} onChange={(e) => updateField('electronicBillNo', e.target.value)} placeholder="전자어음시스템 발급번호" disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>등록기관</Label>
+            <Select value={formData.registrationOrg} onValueChange={(v) => updateField('registrationOrg', v)} disabled={isViewMode}>
+              <SelectTrigger><SelectValue placeholder="선택" /></SelectTrigger>
+              <SelectContent>
+                <SelectItem value="kftc">금융결제원</SelectItem>
+                <SelectItem value="bank">거래은행</SelectItem>
+              </SelectContent>
+            </Select>
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/EndorsementSection.tsx

@@ -0,0 +1,44 @@
+'use client';
+
+import { Input } from '@/components/ui/input';
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import {
+  Select, SelectContent, SelectItem, SelectTrigger, SelectValue,
+} from '@/components/ui/select';
+import type { SectionProps } from './types';
+
+export function EndorsementSection({ formData, updateField, isViewMode }: SectionProps) {
+  return (
+    <Card className="mb-6 border-purple-200">
+      <CardHeader>
+        <CardTitle className="text-lg">배서양도 정보</CardTitle>
+      </CardHeader>
+      <CardContent>
+        <div className="grid grid-cols-1 md:grid-cols-3 gap-6">
+          <div className="space-y-2">
+            <Label>배서일자 <span className="text-red-500">*</span></Label>
+            <DatePicker value={formData.endorsementDate} onChange={(d) => updateField('endorsementDate', d)} disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>피배서인 (양수인) <span className="text-red-500">*</span></Label>
+            <Input value={formData.endorsee} onChange={(e) => updateField('endorsee', e.target.value)} placeholder="어음을 넘겨받는 자" disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>배서 사유</Label>
+            <Select value={formData.endorsementReason} onValueChange={(v) => updateField('endorsementReason', v)} disabled={isViewMode}>
+              <SelectTrigger><SelectValue placeholder="선택" /></SelectTrigger>
+              <SelectContent>
+                <SelectItem value="payment">대금결제</SelectItem>
+                <SelectItem value="guarantee">담보제공</SelectItem>
+                <SelectItem value="collection">추심위임</SelectItem>
+                <SelectItem value="other">기타</SelectItem>
+              </SelectContent>
+            </Select>
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/ExchangeBillSection.tsx

@@ -0,0 +1,74 @@
+'use client';
+
+import { AlertTriangle } from 'lucide-react';
+import { Input } from '@/components/ui/input';
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import {
+  Select, SelectContent, SelectItem, SelectTrigger, SelectValue,
+} from '@/components/ui/select';
+import type { SectionProps } from './types';
+import { ACCEPTANCE_REFUSAL_REASON_OPTIONS } from '../constants';
+
+interface ExchangeBillSectionProps extends SectionProps {
+  showAcceptanceRefusal: boolean;
+}
+
+export function ExchangeBillSection({ formData, updateField, isViewMode, showAcceptanceRefusal }: ExchangeBillSectionProps) {
+  return (
+    <Card className="mb-6 border-purple-200">
+      <CardHeader>
+        <CardTitle className="text-lg">환어음 정보</CardTitle>
+      </CardHeader>
+      <CardContent>
+        <div className="space-y-4">
+          <div className="grid grid-cols-1 md:grid-cols-3 gap-6">
+            <div className="space-y-2">
+              <Label>지급인 (Drawee) <span className="text-red-500">*</span></Label>
+              <Input value={formData.drawee} onChange={(e) => updateField('drawee', e.target.value)} placeholder="지급 의무자" disabled={isViewMode} />
+            </div>
+            <div className="space-y-2">
+              <Label>인수 여부</Label>
+              <Select value={formData.acceptanceStatus} onValueChange={(v) => updateField('acceptanceStatus', v)} disabled={isViewMode}>
+                <SelectTrigger><SelectValue placeholder="선택" /></SelectTrigger>
+                <SelectContent>
+                  <SelectItem value="accepted">인수 완료</SelectItem>
+                  <SelectItem value="pending">인수 대기</SelectItem>
+                  <SelectItem value="refused">인수 거절</SelectItem>
+                </SelectContent>
+              </Select>
+            </div>
+            <div className="space-y-2">
+              <Label>{formData.acceptanceStatus === 'refused' ? '인수거절일' : '인수일자'}</Label>
+              <DatePicker
+                value={formData.acceptanceStatus === 'refused' ? formData.acceptanceRefusalDate : formData.acceptanceDate}
+                onChange={(d) => updateField(formData.acceptanceStatus === 'refused' ? 'acceptanceRefusalDate' : 'acceptanceDate', d)}
+                disabled={isViewMode}
+              />
+            </div>
+          </div>
+          {showAcceptanceRefusal && (
+            <div className="border-t pt-4">
+              <div className="flex items-center gap-2 text-xs text-red-600 bg-red-50 border border-red-200 rounded-md px-3 py-2 mb-4">
+                <AlertTriangle className="h-3.5 w-3.5 flex-shrink-0" />
+                <span>인수거절 시 만기 전 소구권 행사 가능 (어음법 제43조). 거절증서 작성이 필요할 수 있습니다.</span>
+              </div>
+              <div className="grid grid-cols-1 md:grid-cols-2 gap-6">
+                <div className="space-y-2">
+                  <Label>인수거절 사유</Label>
+                  <Select value={formData.acceptanceRefusalReason} onValueChange={(v) => updateField('acceptanceRefusalReason', v)} disabled={isViewMode}>
+                    <SelectTrigger><SelectValue placeholder="선택" /></SelectTrigger>
+                    <SelectContent>
+                      {ACCEPTANCE_REFUSAL_REASON_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+                    </SelectContent>
+                  </Select>
+                </div>
+              </div>
+            </div>
+          )}
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/HistorySection.tsx

@@ -0,0 +1,150 @@
+'use client';
+
+import { useMemo } from 'react';
+import { Plus, Trash2, AlertTriangle } from 'lucide-react';
+import { Input } from '@/components/ui/input';
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { CurrencyInput } from '@/components/ui/currency-input';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import { Badge } from '@/components/ui/badge';
+import { Button } from '@/components/ui/button';
+import { Switch } from '@/components/ui/switch';
+import {
+  Select, SelectContent, SelectItem, SelectTrigger, SelectValue,
+} from '@/components/ui/select';
+import {
+  Table, TableBody, TableCell, TableHead, TableHeader, TableRow,
+} from '@/components/ui/table';
+import type { BillFormData } from '../types';
+import { HISTORY_TYPE_OPTIONS } from '../constants';
+
+interface HistorySectionProps {
+  formData: BillFormData;
+  updateField: <K extends keyof BillFormData>(field: K, value: BillFormData[K]) => void;
+  isViewMode: boolean;
+  isElectronic: boolean;
+  maxSplitCount: number;
+  onAddInstallment: () => void;
+  onRemoveInstallment: (id: string) => void;
+  onUpdateInstallment: (id: string, field: string, value: string | number) => void;
+}
+
+export function HistorySection({
+  formData, updateField, isViewMode, isElectronic, maxSplitCount,
+  onAddInstallment, onRemoveInstallment, onUpdateInstallment,
+}: HistorySectionProps) {
+  const splitEndorsementStats = useMemo(() => {
+    const splits = formData.installments.filter(inst => inst.type === 'splitEndorsement');
+    const totalAmount = splits.reduce((sum, inst) => sum + inst.amount, 0);
+    return { count: splits.length, totalAmount, remaining: formData.amount - totalAmount };
+  }, [formData.installments, formData.amount]);
+
+  return (
+    <Card className="mb-6">
+      <CardHeader className="flex flex-row items-center justify-between">
+        <CardTitle className="text-lg">이력 관리</CardTitle>
+        {!isViewMode && (
+          <Button variant="outline" size="sm" onClick={onAddInstallment} className="text-orange-500 border-orange-300 hover:bg-orange-50">
+            <Plus className="h-4 w-4 mr-1" />추가
+          </Button>
+        )}
+      </CardHeader>
+      <CardContent>
+        <div className="space-y-4">
+          {/* 분할배서 토글 */}
+          <div className="flex flex-col gap-2">
+            <div className="flex items-center gap-3">
+              <Switch checked={formData.isSplit} onCheckedChange={(c) => updateField('isSplit', c)} disabled={isViewMode} />
+              <Label>분할배서 허용</Label>
+              {formData.isSplit && (
+                <Badge variant="outline" className="text-xs text-amber-600 border-amber-300 bg-amber-50">
+                  최대 {maxSplitCount}회
+                </Badge>
+              )}
+            </div>
+            {formData.isSplit && isElectronic && (
+              <div className="flex items-center gap-2 text-xs text-amber-600 bg-amber-50 border border-amber-200 rounded-md px-3 py-2">
+                <AlertTriangle className="h-3.5 w-3.5 flex-shrink-0" />
+                <span>전자어음 분할배서: 최초 배서인에 한해 5회 미만 가능 (전자어음법 제6조)</span>
+              </div>
+            )}
+            {formData.isSplit && splitEndorsementStats.count > 0 && (
+              <div className="flex items-center gap-4 text-sm bg-gray-50 rounded-md px-3 py-2">
+                <span className="text-muted-foreground">원금액:</span>
+                <span className="font-semibold">₩ {formData.amount.toLocaleString()}</span>
+                <span className="text-muted-foreground">| 분할배서 합계:</span>
+                <span className="font-semibold text-blue-600">₩ {splitEndorsementStats.totalAmount.toLocaleString()}</span>
+                <span className="text-muted-foreground">| 잔액:</span>
+                <span className={`font-semibold ${splitEndorsementStats.remaining < 0 ? 'text-red-600' : 'text-green-600'}`}>
+                  ₩ {splitEndorsementStats.remaining.toLocaleString()}
+                </span>
+                {splitEndorsementStats.remaining < 0 && (
+                  <span className="text-red-500 text-xs flex items-center gap-1"><AlertTriangle className="h-3 w-3" />금액 초과</span>
+                )}
+              </div>
+            )}
+          </div>
+
+          {/* 이력 테이블 */}
+          <div className="overflow-x-auto">
+            <Table>
+              <TableHeader>
+                <TableRow>
+                  <TableHead className="w-[50px]">No</TableHead>
+                  <TableHead className="min-w-[130px]">일자</TableHead>
+                  <TableHead className="min-w-[130px]">처리구분</TableHead>
+                  <TableHead className="min-w-[120px]">금액</TableHead>
+                  <TableHead className="min-w-[120px]">상대처</TableHead>
+                  <TableHead className="min-w-[120px]">비고</TableHead>
+                  {!isViewMode && <TableHead className="w-[60px]">삭제</TableHead>}
+                </TableRow>
+              </TableHeader>
+              <TableBody>
+                {formData.installments.length === 0 ? (
+                  <TableRow>
+                    <TableCell colSpan={isViewMode ? 6 : 7} className="text-center text-gray-500 py-8">등록된 이력이 없습니다</TableCell>
+                  </TableRow>
+                ) : formData.installments.map((inst, idx) => (
+                  <TableRow key={inst.id} className={inst.type === 'splitEndorsement' ? 'bg-amber-50/50' : ''}>
+                    <TableCell className="text-center">{idx + 1}</TableCell>
+                    <TableCell>
+                      <DatePicker value={inst.date} onChange={(d) => onUpdateInstallment(inst.id, 'date', d)} size="sm" disabled={isViewMode} />
+                    </TableCell>
+                    <TableCell>
+                      <Select value={inst.type} onValueChange={(v) => onUpdateInstallment(inst.id, 'type', v)} disabled={isViewMode}>
+                        <SelectTrigger className="h-8 text-sm"><SelectValue /></SelectTrigger>
+                        <SelectContent>
+                          {HISTORY_TYPE_OPTIONS
+                            .filter(o => o.value !== 'splitEndorsement' || formData.isSplit)
+                            .map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)
+                          }
+                        </SelectContent>
+                      </Select>
+                    </TableCell>
+                    <TableCell>
+                      <CurrencyInput value={inst.amount} onChange={(v) => onUpdateInstallment(inst.id, 'amount', v ?? 0)} className="h-8 text-sm" disabled={isViewMode} />
+                    </TableCell>
+                    <TableCell>
+                      <Input value={inst.counterparty} onChange={(e) => onUpdateInstallment(inst.id, 'counterparty', e.target.value)} placeholder="거래처/은행" className="h-8 text-sm" disabled={isViewMode} />
+                    </TableCell>
+                    <TableCell>
+                      <Input value={inst.note} onChange={(e) => onUpdateInstallment(inst.id, 'note', e.target.value)} className="h-8 text-sm" disabled={isViewMode} />
+                    </TableCell>
+                    {!isViewMode && (
+                      <TableCell>
+                        <Button variant="ghost" size="icon" className="h-8 w-8 text-red-500 hover:text-red-600 hover:bg-red-50" onClick={() => onRemoveInstallment(inst.id)}>
+                          <Trash2 className="h-4 w-4" />
+                        </Button>
+                      </TableCell>
+                    )}
+                  </TableRow>
+                ))}
+              </TableBody>
+            </Table>
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/RecourseSection.tsx

@@ -0,0 +1,48 @@
+'use client';
+
+import { Input } from '@/components/ui/input';
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { CurrencyInput } from '@/components/ui/currency-input';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import {
+  Select, SelectContent, SelectItem, SelectTrigger, SelectValue,
+} from '@/components/ui/select';
+import type { SectionProps } from './types';
+import { RECOURSE_REASON_OPTIONS } from '../constants';
+
+export function RecourseSection({ formData, updateField, isViewMode }: SectionProps) {
+  return (
+    <Card className="mb-6 border-orange-200 bg-orange-50/30">
+      <CardHeader>
+        <CardTitle className="text-lg text-orange-700">소구 (상환) 정보</CardTitle>
+      </CardHeader>
+      <CardContent>
+        <p className="text-xs text-muted-foreground mb-4">배서양도한 어음이 부도나 피배서인이 소구권을 행사하여 상환을 요구한 경우</p>
+        <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-6">
+          <div className="space-y-2">
+            <Label>소구일자 <span className="text-red-500">*</span></Label>
+            <DatePicker value={formData.recourseDate} onChange={(d) => updateField('recourseDate', d)} disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>소구금액 <span className="text-red-500">*</span></Label>
+            <CurrencyInput value={formData.recourseAmount} onChange={(v) => updateField('recourseAmount', v ?? 0)} disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>소구대상 (청구인)</Label>
+            <Input value={formData.recourseTarget} onChange={(e) => updateField('recourseTarget', e.target.value)} placeholder="피배서인(양수인)명" disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>소구사유</Label>
+            <Select value={formData.recourseReason} onValueChange={(v) => updateField('recourseReason', v)} disabled={isViewMode}>
+              <SelectTrigger><SelectValue placeholder="선택" /></SelectTrigger>
+              <SelectContent>
+                {RECOURSE_REASON_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+              </SelectContent>
+            </Select>
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/RenewalSection.tsx

@@ -0,0 +1,46 @@
+'use client';
+
+import { Input } from '@/components/ui/input';
+import { DatePicker } from '@/components/ui/date-picker';
+import { Label } from '@/components/ui/label';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import { Badge } from '@/components/ui/badge';
+import {
+  Select, SelectContent, SelectItem, SelectTrigger, SelectValue,
+} from '@/components/ui/select';
+import type { SectionProps } from './types';
+import { RENEWAL_REASON_OPTIONS } from '../constants';
+
+export function RenewalSection({ formData, updateField, isViewMode }: SectionProps) {
+  return (
+    <Card className="mb-6 border-amber-200 bg-amber-50/30">
+      <CardHeader>
+        <CardTitle className="text-lg flex items-center gap-2 text-amber-700">
+          개서 정보
+          <Badge variant="outline" className="text-xs border-amber-400 text-amber-700 bg-amber-50">만기연장</Badge>
+        </CardTitle>
+      </CardHeader>
+      <CardContent>
+        <div className="grid grid-cols-1 md:grid-cols-3 gap-6">
+          <div className="space-y-2">
+            <Label>개서일자 <span className="text-red-500">*</span></Label>
+            <DatePicker value={formData.renewalDate} onChange={(d) => updateField('renewalDate', d)} disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>신어음번호</Label>
+            <Input value={formData.renewalNewBillNo} onChange={(e) => updateField('renewalNewBillNo', e.target.value)} placeholder="교체 발행된 신어음 번호" disabled={isViewMode} />
+          </div>
+          <div className="space-y-2">
+            <Label>개서 사유 <span className="text-red-500">*</span></Label>
+            <Select value={formData.renewalReason} onValueChange={(v) => updateField('renewalReason', v)} disabled={isViewMode}>
+              <SelectTrigger><SelectValue placeholder="사유 선택" /></SelectTrigger>
+              <SelectContent>
+                {RENEWAL_REASON_OPTIONS.map(o => <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>)}
+              </SelectContent>
+            </Select>
+          </div>
+        </div>
+      </CardContent>
+    </Card>
+  );
+}

src/components/accounting/BillManagement/sections/index.ts

@@ -0,0 +1,11 @@
+export { BasicInfoSection } from './BasicInfoSection';
+export { ElectronicBillSection } from './ElectronicBillSection';
+export { ExchangeBillSection } from './ExchangeBillSection';
+export { DiscountInfoSection } from './DiscountInfoSection';
+export { EndorsementSection } from './EndorsementSection';
+export { CollectionSection } from './CollectionSection';
+export { HistorySection } from './HistorySection';
+export { RenewalSection } from './RenewalSection';
+export { RecourseSection } from './RecourseSection';
+export { BuybackSection } from './BuybackSection';
+export { DishonoredSection } from './DishonoredSection';

src/components/accounting/BillManagement/sections/types.ts

@@ -0,0 +1,7 @@
+import type { BillFormData } from '../types';
+
+export interface SectionProps {
+  formData: BillFormData;
+  updateField: <K extends keyof BillFormData>(field: K, value: BillFormData[K]) => void;
+  isViewMode: boolean;
+}

src/components/accounting/BillManagement/types.ts

@@ -174,8 +174,10 @@ export function getBillStatusOptions(billType: BillType) {
 export interface BillApiInstallment {
   id: number;
   bill_id: number;
+  type?: string;
   installment_date: string;
   amount: string;
+  counterparty?: string | null;
   note: string | null;
   created_at: string;
   updated_at: string;
@@ -190,7 +192,7 @@ export interface BillApiData {
   client_name: string | null;
   amount: string;
   issue_date: string;
-  maturity_date: string;
+  maturity_date: string | null;
   status: BillStatus;
   reason: string | null;
   installment_count: number;
@@ -211,6 +213,58 @@ export interface BillApiData {
     account_name: string;
   } | null;
   installments?: BillApiInstallment[];
+  // V8 확장 필드
+  instrument_type?: string;
+  medium?: string;
+  bill_category?: string;
+  electronic_bill_no?: string | null;
+  registration_org?: string | null;
+  drawee?: string | null;
+  acceptance_status?: string | null;
+  acceptance_date?: string | null;
+  acceptance_refusal_date?: string | null;
+  acceptance_refusal_reason?: string | null;
+  endorsement?: string | null;
+  endorsement_order?: string | null;
+  storage_place?: string | null;
+  issuer_bank?: string | null;
+  is_discounted?: boolean;
+  discount_date?: string | null;
+  discount_bank?: string | null;
+  discount_rate?: string | null;
+  discount_amount?: string | null;
+  endorsement_date?: string | null;
+  endorsee?: string | null;
+  endorsement_reason?: string | null;
+  collection_bank?: string | null;
+  collection_request_date?: string | null;
+  collection_fee?: string | null;
+  collection_complete_date?: string | null;
+  collection_result?: string | null;
+  collection_deposit_date?: string | null;
+  collection_deposit_amount?: string | null;
+  settlement_bank?: string | null;
+  payment_method?: string | null;
+  actual_payment_date?: string | null;
+  payment_place?: string | null;
+  payment_place_detail?: string | null;
+  renewal_date?: string | null;
+  renewal_new_bill_no?: string | null;
+  renewal_reason?: string | null;
+  recourse_date?: string | null;
+  recourse_amount?: string | null;
+  recourse_target?: string | null;
+  recourse_reason?: string | null;
+  buyback_date?: string | null;
+  buyback_amount?: string | null;
+  buyback_bank?: string | null;
+  dishonored_date?: string | null;
+  dishonored_reason?: string | null;
+  has_protest?: boolean;
+  protest_date?: string | null;
+  recourse_notice_date?: string | null;
+  recourse_notice_deadline?: string | null;
+  is_split?: boolean;
 }
 
 export interface BillApiResponse {
@@ -235,7 +289,7 @@ export function transformApiToFrontend(apiData: BillApiData): BillRecord {
     vendorName: apiData.client?.name || apiData.client_name || '',
     amount: parseFloat(apiData.amount),
     issueDate: apiData.issue_date,
-    maturityDate: apiData.maturity_date,
+    maturityDate: apiData.maturity_date || '',
     status: apiData.status,
     reason: apiData.reason || '',
     installmentCount: apiData.installment_count,
@@ -251,7 +305,7 @@ export function transformApiToFrontend(apiData: BillApiData): BillRecord {
   };
 }
 
-// ===== Frontend → API 변환 함수 =====
+// ===== Frontend → API 변환 함수 (V8 전체 필드 전송) =====
 export function transformFrontendToApi(data: Partial<BillRecord>): Record<string, unknown> {
   const result: Record<string, unknown> = {};
 
@@ -261,7 +315,7 @@ export function transformFrontendToApi(data: Partial<BillRecord>): Record<string
   if (data.vendorName !== undefined) result.client_name = data.vendorName || null;
   if (data.amount !== undefined) result.amount = data.amount;
   if (data.issueDate !== undefined) result.issue_date = data.issueDate;
-  if (data.maturityDate !== undefined) result.maturity_date = data.maturityDate;
+  if (data.maturityDate !== undefined) result.maturity_date = data.maturityDate || null;
   if (data.status !== undefined) result.status = data.status;
   if (data.reason !== undefined) result.reason = data.reason || null;
   if (data.note !== undefined) result.note = data.note || null;
@@ -275,4 +329,334 @@ export function transformFrontendToApi(data: Partial<BillRecord>): Record<string
   }
 
   return result;
+}
+
+// ===== BillFormData → API payload 변환 (V8 전체 필드 전송) =====
+export function transformFormDataToApi(data: BillFormData, vendorName: string): Record<string, unknown> {
+  const isReceived = data.direction === 'received';
+  const orNull = (v: string) => v || null;
+  const orNullNum = (v: number) => v || null;
+  const orNullDate = (v: string) => v || null;
+
+  return {
+    // 기존 12개 필드
+    bill_number: data.billNumber,
+    bill_type: data.direction,
+    client_id: isReceived ? (data.vendor ? parseInt(data.vendor) : null) : (data.payee ? parseInt(data.payee) : null),
+    client_name: vendorName || null,
+    amount: data.amount,
+    issue_date: data.issueDate,
+    maturity_date: orNullDate(data.maturityDate),
+    status: isReceived ? data.receivedStatus : data.issuedStatus,
+    note: orNull(data.note),
+    is_electronic: data.medium === 'electronic',
+    // V8 확장 필드
+    instrument_type: data.instrumentType,
+    medium: data.medium,
+    bill_category: orNull(data.billCategory),
+    electronic_bill_no: orNull(data.electronicBillNo),
+    registration_org: orNull(data.registrationOrg),
+    drawee: orNull(data.drawee),
+    acceptance_status: orNull(data.acceptanceStatus),
+    acceptance_date: orNullDate(data.acceptanceDate),
+    acceptance_refusal_date: orNullDate(data.acceptanceRefusalDate),
+    acceptance_refusal_reason: orNull(data.acceptanceRefusalReason),
+    endorsement: orNull(data.endorsement),
+    endorsement_order: orNull(data.endorsementOrder),
+    storage_place: orNull(data.storagePlace),
+    issuer_bank: orNull(data.issuerBank),
+    is_discounted: data.isDiscounted,
+    discount_date: orNullDate(data.discountDate),
+    discount_bank: orNull(data.discountBank),
+    discount_rate: orNullNum(data.discountRate),
+    discount_amount: orNullNum(data.discountAmount),
+    endorsement_date: orNullDate(data.endorsementDate),
+    endorsee: orNull(data.endorsee),
+    endorsement_reason: orNull(data.endorsementReason),
+    collection_bank: orNull(data.collectionBank),
+    collection_request_date: orNullDate(data.collectionRequestDate),
+    collection_fee: orNullNum(data.collectionFee),
+    collection_complete_date: orNullDate(data.collectionCompleteDate),
+    collection_result: orNull(data.collectionResult),
+    collection_deposit_date: orNullDate(data.collectionDepositDate),
+    collection_deposit_amount: orNullNum(data.collectionDepositAmount),
+    settlement_bank: orNull(data.settlementBank),
+    payment_method: orNull(data.paymentMethod),
+    actual_payment_date: orNullDate(data.actualPaymentDate),
+    payment_place: orNull(data.paymentPlace),
+    payment_place_detail: orNull(data.paymentPlaceDetail),
+    renewal_date: orNullDate(data.renewalDate),
+    renewal_new_bill_no: orNull(data.renewalNewBillNo),
+    renewal_reason: orNull(data.renewalReason),
+    recourse_date: orNullDate(data.recourseDate),
+    recourse_amount: orNullNum(data.recourseAmount),
+    recourse_target: orNull(data.recourseTarget),
+    recourse_reason: orNull(data.recourseReason),
+    buyback_date: orNullDate(data.buybackDate),
+    buyback_amount: orNullNum(data.buybackAmount),
+    buyback_bank: orNull(data.buybackBank),
+    dishonored_date: orNullDate(data.dishonoredDate),
+    dishonored_reason: orNull(data.dishonoredReason),
+    has_protest: data.hasProtest,
+    protest_date: orNullDate(data.protestDate),
+    recourse_notice_date: orNullDate(data.recourseNoticeDate),
+    recourse_notice_deadline: orNullDate(data.recourseNoticeDeadline),
+    is_split: data.isSplit,
+    // 이력(차수)
+    installments: data.installments.map(inst => ({
+      date: inst.date,
+      type: inst.type || 'other',
+      amount: inst.amount,
+      counterparty: orNull(inst.counterparty),
+      note: orNull(inst.note),
+    })),
+  };
+}
+
+// =============================================
+// V8 확장 타입 (프로토타입 → 실제 페이지 마이그레이션)
+// =============================================
+
+// ===== 증권종류 =====
+export type InstrumentType = 'promissory' | 'exchange' | 'cashierCheck' | 'currentCheck';
+
+// ===== 거래방향 (Direction = BillType alias) =====
+export type Direction = 'received' | 'issued';
+
+// ===== 매체 =====
+export type Medium = 'electronic' | 'paper';
+
+// ===== 이력 레코드 (V8: 처리구분/상대처 추가) =====
+export interface HistoryRecord {
+  id: string;
+  date: string;
+  type: string;        // 처리구분 (HISTORY_TYPE_OPTIONS)
+  amount: number;
+  counterparty: string; // 상대처
+  note: string;
+}
+
+// ===== V8 폼 데이터 (전체 ~45개 필드) =====
+export interface BillFormData {
+  // === 공통 ===
+  billNumber: string;
+  instrumentType: InstrumentType;
+  direction: Direction;
+  medium: Medium;
+  amount: number;
+  issueDate: string;
+  maturityDate: string;
+  note: string;
+  // === 전자어음 (조건: medium=electronic) ===
+  electronicBillNo: string;
+  registrationOrg: string;
+  // === 환어음 (조건: instrumentType=exchange) ===
+  drawee: string;
+  acceptanceStatus: string;
+  acceptanceDate: string;
+  // === 받을어음 전용 ===
+  vendor: string;
+  billCategory: string;
+  issuerBank: string;
+  endorsement: string;
+  endorsementOrder: string;
+  storagePlace: string;
+  receivedStatus: string;
+  isDiscounted: boolean;
+  discountDate: string;
+  discountBank: string;
+  discountRate: number;
+  discountAmount: number;
+  // 배서양도
+  endorsementDate: string;
+  endorsee: string;
+  endorsementReason: string;
+  // 추심
+  collectionBank: string;
+  collectionRequestDate: string;
+  collectionFee: number;
+  collectionCompleteDate: string;
+  collectionResult: string;
+  collectionDepositDate: string;
+  collectionDepositAmount: number;
+  // === 지급어음 전용 ===
+  payee: string;
+  settlementBank: string;
+  paymentMethod: string;
+  issuedStatus: string;
+  actualPaymentDate: string;
+  // === 공통 ===
+  paymentPlace: string;
+  paymentPlaceDetail: string;
+  // === 개서 ===
+  renewalDate: string;
+  renewalNewBillNo: string;
+  renewalReason: string;
+  // === 소구/환매 ===
+  recourseDate: string;
+  recourseAmount: number;
+  recourseTarget: string;
+  recourseReason: string;
+  buybackDate: string;
+  buybackAmount: number;
+  buybackBank: string;
+  // === 환어음 인수거절 ===
+  acceptanceRefusalDate: string;
+  acceptanceRefusalReason: string;
+  // === 공통 조건부 ===
+  isSplit: boolean;
+  splitCount: number;
+  splitAmount: number;
+  dishonoredDate: string;
+  dishonoredReason: string;
+  // 부도 법적 프로세스
+  hasProtest: boolean;
+  protestDate: string;
+  recourseNoticeDate: string;
+  recourseNoticeDeadline: string;
+  // === 이력 관리 ===
+  installments: HistoryRecord[];
+  // === 입출금 계좌 ===
+  bankAccountInfo: string;
+}
+
+// ===== 초기 폼 데이터 =====
+export const INITIAL_BILL_FORM_DATA: BillFormData = {
+  billNumber: '', instrumentType: 'promissory', direction: 'received',
+  medium: 'paper', amount: 0, issueDate: '', maturityDate: '', note: '',
+  electronicBillNo: '', registrationOrg: '',
+  drawee: '', acceptanceStatus: '', acceptanceDate: '',
+  vendor: '', billCategory: 'commercial', issuerBank: '', endorsement: 'endorsable', endorsementOrder: '1',
+  storagePlace: '', receivedStatus: 'stored', isDiscounted: false,
+  discountDate: '', discountBank: '', discountRate: 0, discountAmount: 0,
+  endorsementDate: '', endorsee: '', endorsementReason: '',
+  collectionBank: '', collectionRequestDate: '', collectionFee: 0,
+  collectionCompleteDate: '', collectionResult: '', collectionDepositDate: '', collectionDepositAmount: 0,
+  payee: '', settlementBank: '', paymentMethod: 'autoTransfer',
+  issuedStatus: 'stored', actualPaymentDate: '',
+  paymentPlace: '', paymentPlaceDetail: '',
+  renewalDate: '', renewalNewBillNo: '', renewalReason: '',
+  recourseDate: '', recourseAmount: 0, recourseTarget: '', recourseReason: '',
+  buybackDate: '', buybackAmount: 0, buybackBank: '',
+  acceptanceRefusalDate: '', acceptanceRefusalReason: '',
+  isSplit: false, splitCount: 0, splitAmount: 0,
+  dishonoredDate: '', dishonoredReason: '',
+  hasProtest: false, protestDate: '', recourseNoticeDate: '', recourseNoticeDeadline: '',
+  installments: [], bankAccountInfo: '',
+};
+
+// ===== BillApiData → BillFormData 직접 변환 (V8 전체 필드 매핑) =====
+export function apiDataToFormData(apiData: BillApiData): BillFormData {
+  const pf = (v: string | null | undefined) => v ? parseFloat(v) : 0;
+
+  return {
+    ...INITIAL_BILL_FORM_DATA,
+    billNumber: apiData.bill_number,
+    instrumentType: (apiData.instrument_type as InstrumentType) || 'promissory',
+    direction: apiData.bill_type as Direction,
+    medium: (apiData.medium as Medium) || (apiData.is_electronic ? 'electronic' : 'paper'),
+    amount: parseFloat(apiData.amount),
+    issueDate: apiData.issue_date,
+    maturityDate: apiData.maturity_date || '',
+    note: apiData.note || '',
+    // 전자어음
+    electronicBillNo: apiData.electronic_bill_no || '',
+    registrationOrg: apiData.registration_org || '',
+    // 환어음
+    drawee: apiData.drawee || '',
+    acceptanceStatus: apiData.acceptance_status || '',
+    acceptanceDate: apiData.acceptance_date || '',
+    acceptanceRefusalDate: apiData.acceptance_refusal_date || '',
+    acceptanceRefusalReason: apiData.acceptance_refusal_reason || '',
+    // 거래처
+    vendor: apiData.bill_type === 'received' && apiData.client_id ? String(apiData.client_id) : '',
+    payee: apiData.bill_type === 'issued' && apiData.client_id ? String(apiData.client_id) : '',
+    // 받을어음 전용
+    billCategory: apiData.bill_category || 'commercial',
+    issuerBank: apiData.issuer_bank || '',
+    endorsement: apiData.endorsement || 'endorsable',
+    endorsementOrder: apiData.endorsement_order || '1',
+    storagePlace: apiData.storage_place || '',
+    receivedStatus: apiData.bill_type === 'received' ? apiData.status : 'stored',
+    isDiscounted: apiData.is_discounted ?? false,
+    discountDate: apiData.discount_date || '',
+    discountBank: apiData.discount_bank || '',
+    discountRate: pf(apiData.discount_rate),
+    discountAmount: pf(apiData.discount_amount),
+    endorsementDate: apiData.endorsement_date || '',
+    endorsee: apiData.endorsee || '',
+    endorsementReason: apiData.endorsement_reason || '',
+    collectionBank: apiData.collection_bank || '',
+    collectionRequestDate: apiData.collection_request_date || '',
+    collectionFee: pf(apiData.collection_fee),
+    collectionCompleteDate: apiData.collection_complete_date || '',
+    collectionResult: apiData.collection_result || '',
+    collectionDepositDate: apiData.collection_deposit_date || '',
+    collectionDepositAmount: pf(apiData.collection_deposit_amount),
+    // 지급어음 전용
+    settlementBank: apiData.settlement_bank || '',
+    paymentMethod: apiData.payment_method || 'autoTransfer',
+    issuedStatus: apiData.bill_type === 'issued' ? apiData.status : 'stored',
+    actualPaymentDate: apiData.actual_payment_date || '',
+    // 공통
+    paymentPlace: apiData.payment_place || '',
+    paymentPlaceDetail: apiData.payment_place_detail || '',
+    // 개서
+    renewalDate: apiData.renewal_date || '',
+    renewalNewBillNo: apiData.renewal_new_bill_no || '',
+    renewalReason: apiData.renewal_reason || '',
+    // 소구/환매
+    recourseDate: apiData.recourse_date || '',
+    recourseAmount: pf(apiData.recourse_amount),
+    recourseTarget: apiData.recourse_target || '',
+    recourseReason: apiData.recourse_reason || '',
+    buybackDate: apiData.buyback_date || '',
+    buybackAmount: pf(apiData.buyback_amount),
+    buybackBank: apiData.buyback_bank || '',
+    // 부도
+    isSplit: apiData.is_split ?? false,
+    splitCount: 0,
+    splitAmount: 0,
+    dishonoredDate: apiData.dishonored_date || '',
+    dishonoredReason: apiData.dishonored_reason || '',
+    hasProtest: apiData.has_protest ?? false,
+    protestDate: apiData.protest_date || '',
+    recourseNoticeDate: apiData.recourse_notice_date || '',
+    recourseNoticeDeadline: apiData.recourse_notice_deadline || '',
+    // 이력
+    installments: (apiData.installments || []).map(inst => ({
+      id: String(inst.id),
+      date: inst.installment_date,
+      type: inst.type || 'other',
+      amount: parseFloat(inst.amount),
+      counterparty: inst.counterparty || '',
+      note: inst.note || '',
+    })),
+    bankAccountInfo: apiData.bank_account_id ? String(apiData.bank_account_id) : '',
+  };
+}
+
+// ===== BillRecord → BillFormData 변환 (하위호환 유지) =====
+export function billRecordToFormData(record: BillRecord): BillFormData {
+  return {
+    ...INITIAL_BILL_FORM_DATA,
+    billNumber: record.billNumber,
+    direction: record.billType as Direction,
+    amount: record.amount,
+    issueDate: record.issueDate,
+    maturityDate: record.maturityDate,
+    note: record.note,
+    receivedStatus: record.billType === 'received' ? record.status : 'stored',
+    issuedStatus: record.billType === 'issued' ? record.status : 'stored',
+    vendor: record.billType === 'received' ? record.vendorId : '',
+    payee: record.billType === 'issued' ? record.vendorId : '',
+    installments: record.installments.map(inst => ({
+      id: inst.id,
+      date: inst.date,
+      type: 'other',
+      amount: inst.amount,
+      counterparty: '',
+      note: inst.note,
+    })),
+  };
 }

src/components/accounting/CardTransactionInquiry/JournalEntryModal.tsx

@@ -23,7 +23,8 @@ import {
   SelectValue,
 } from '@/components/ui/select';
 import type { CardTransaction, JournalEntryItem } from './types';
-import { DEDUCTION_OPTIONS, ACCOUNT_SUBJECT_OPTIONS } from './types';
+import { DEDUCTION_OPTIONS } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import { saveJournalEntries } from './actions';
 
 interface JournalEntryModalProps {
@@ -194,23 +195,16 @@ export function JournalEntryModal({ open, onOpenChange, transaction, onSuccess }
 
               {/* 계정과목 + 공제 + 증빙/판매자상호 */}
               <div className="grid grid-cols-3 gap-3">
-                {/* Select - FormField 예외 */}
                 <div>
                   <Label className="text-xs">계정과목</Label>
-                  <Select
-                    value={item.accountSubject || 'none'}
-                    onValueChange={(v) => updateItem(index, 'accountSubject', v === 'none' ? '' : v)}
-                  >
-                    <SelectTrigger className="mt-1 h-8 text-sm">
-                      <SelectValue placeholder="선택" />
-                    </SelectTrigger>
-                    <SelectContent>
-                      <SelectItem value="none">선택</SelectItem>
-                      {ACCOUNT_SUBJECT_OPTIONS.filter(o => o.value !== '').map(opt => (
-                        <SelectItem key={opt.value} value={opt.value}>{opt.label}</SelectItem>
-                      ))}
-                    </SelectContent>
-                  </Select>
+                  <div className="mt-1">
+                    <AccountSubjectSelect
+                      value={item.accountSubject}
+                      onValueChange={(v) => updateItem(index, 'accountSubject', v)}
+                      placeholder="선택"
+                      size="sm"
+                    />
+                  </div>
                 </div>
                 {/* Select - FormField 예외 */}
                 <div>

src/components/accounting/CardTransactionInquiry/ManualInputModal.tsx

@@ -25,7 +25,8 @@ import {
 } from '@/components/ui/select';
 import { RadioGroup, RadioGroupItem } from '@/components/ui/radio-group';
 import type { ManualInputFormData } from './types';
-import { DEDUCTION_OPTIONS, ACCOUNT_SUBJECT_OPTIONS } from './types';
+import { DEDUCTION_OPTIONS } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import { getCardList, createCardTransaction } from './actions';
 import { getTodayString } from '@/lib/utils/date';
 
@@ -254,20 +255,13 @@ export function ManualInputModal({ open, onOpenChange, onSuccess }: ManualInputM
             </div>
             <div>
               <Label className="text-sm font-medium">계정과목</Label>
-              <Select
-                value={formData.accountSubject || 'none'}
-                onValueChange={(v) => handleChange('accountSubject', v === 'none' ? '' : v)}
-              >
-                <SelectTrigger className="mt-1">
-                  <SelectValue placeholder="선택" />
-                </SelectTrigger>
-                <SelectContent>
-                  <SelectItem value="none">선택</SelectItem>
-                  {ACCOUNT_SUBJECT_OPTIONS.filter(o => o.value !== '').map(opt => (
-                    <SelectItem key={opt.value} value={opt.value}>{opt.label}</SelectItem>
-                  ))}
-                </SelectContent>
-              </Select>
+              <div className="mt-1">
+                <AccountSubjectSelect
+                  value={formData.accountSubject}
+                  onValueChange={(v) => handleChange('accountSubject', v)}
+                  placeholder="선택"
+                />
+              </div>
             </div>
           </div>
 

src/components/accounting/CardTransactionInquiry/index.tsx

@@ -42,6 +42,7 @@ import type { CardTransaction, InlineEditData, SortOption } from './types';
 import {
   SORT_OPTIONS, DEDUCTION_OPTIONS, ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import {
   getCardTransactionList,
   getCardTransactionSummary,
@@ -55,6 +56,29 @@ import { JournalEntryModal } from './JournalEntryModal';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { formatNumber } from '@/lib/utils/amount';
 import { filterByEnum } from '@/lib/utils/search';
+import { downloadExcel, type ExcelColumn } from '@/lib/utils/excel-download';
+
+// ===== 엑셀 다운로드 컬럼 =====
+const excelColumns: ExcelColumn<CardTransaction>[] = [
+  { header: '사용일시', key: 'usedAt', width: 18 },
+  { header: '카드사', key: 'cardCompany', width: 10 },
+  { header: '카드번호', key: 'card', width: 12 },
+  { header: '카드명', key: 'cardName', width: 12 },
+  { header: '공제', key: 'deductionType', width: 10,
+    transform: (v) => v === 'deductible' ? '공제' : '불공제' },
+  { header: '사업자번호', key: 'businessNumber', width: 15 },
+  { header: '가맹점명', key: 'merchantName', width: 15 },
+  { header: '증빙/판매자상호', key: 'vendorName', width: 18 },
+  { header: '내역', key: 'description', width: 15 },
+  { header: '합계금액', key: 'totalAmount', width: 12 },
+  { header: '공급가액', key: 'supplyAmount', width: 12 },
+  { header: '세액', key: 'taxAmount', width: 10 },
+  { header: '계정과목', key: 'accountSubject', width: 12,
+    transform: (v) => {
+      const found = ACCOUNT_SUBJECT_OPTIONS.find(o => o.value === v);
+      return found?.label || String(v || '');
+    }},
+];
 
 // ===== 테이블 컬럼 정의 (체크박스/No. 제외 15개) =====
 const tableColumns = [
@@ -66,7 +90,7 @@ const tableColumns = [
   { key: 'deductionType', label: '공제', className: 'min-w-[95px]', sortable: false },
   { key: 'businessNumber', label: '사업자번호', className: 'min-w-[110px]' },
   { key: 'merchantName', label: '가맹점명', className: 'min-w-[100px]' },
-  { key: 'vendorName', label: '증빙/판매자상호', className: 'min-w-[130px]', sortable: false },
+  { key: 'vendorName', label: '증빙/판매자상호', className: 'min-w-[160px]', sortable: false },
   { key: 'description', label: '내역', className: 'min-w-[120px]', sortable: false },
   { key: 'totalAmount', label: '합계금액', className: 'min-w-[100px] text-right' },
   { key: 'supplyAmount', label: '공급가액', className: 'min-w-[110px] text-right', sortable: false },
@@ -269,9 +293,45 @@ export function CardTransactionInquiry() {
     setShowJournalEntry(true);
   }, []);
 
-  const handleExcelDownload = useCallback(() => {
-    toast.info('엑셀 다운로드 기능은 백엔드 연동 후 활성화됩니다.');
-  }, []);
+  const handleExcelDownload = useCallback(async () => {
+    try {
+      toast.info('엑셀 파일 생성 중...');
+      const allData: CardTransaction[] = [];
+      let page = 1;
+      let lastPage = 1;
+
+      do {
+        const result = await getCardTransactionList({
+          startDate,
+          endDate,
+          search: searchQuery || undefined,
+          perPage: 100,
+          page,
+        });
+        if (result.success && result.data.length > 0) {
+          allData.push(...result.data);
+          lastPage = result.pagination?.lastPage ?? 1;
+        } else {
+          break;
+        }
+        page++;
+      } while (page <= lastPage);
+
+      if (allData.length > 0) {
+        await downloadExcel<CardTransaction & Record<string, unknown>>({
+          data: allData as (CardTransaction & Record<string, unknown>)[],
+          columns: excelColumns as ExcelColumn<CardTransaction & Record<string, unknown>>[],
+          filename: '카드사용내역',
+          sheetName: '카드사용내역',
+        });
+        toast.success('엑셀 다운로드 완료');
+      } else {
+        toast.warning('다운로드할 데이터가 없습니다.');
+      }
+    } catch {
+      toast.error('엑셀 다운로드에 실패했습니다.');
+    }
+  }, [startDate, endDate, searchQuery]);
 
   // ===== UniversalListPage Config =====
   const config: UniversalListConfig<CardTransaction> = useMemo(
@@ -540,20 +600,13 @@ export function CardTransactionInquiry() {
             </TableCell>
             {/* 계정과목 (인라인 Select) */}
             <TableCell onClick={(e) => e.stopPropagation()}>
-              <Select
-                value={getEditValue(item.id, 'accountSubject', item.accountSubject) || 'none'}
-                onValueChange={(v) => handleInlineEdit(item.id, 'accountSubject', v === 'none' ? '' : v)}
-              >
-                <SelectTrigger className="h-7 text-xs min-w-[90px] w-auto">
-                  <SelectValue placeholder="선택" />
-                </SelectTrigger>
-                <SelectContent>
-                  <SelectItem value="none">선택</SelectItem>
-                  {ACCOUNT_SUBJECT_OPTIONS.filter(o => o.value !== '').map(opt => (
-                    <SelectItem key={opt.value} value={opt.value}>{opt.label}</SelectItem>
-                  ))}
-                </SelectContent>
-              </Select>
+              <AccountSubjectSelect
+                value={getEditValue(item.id, 'accountSubject', item.accountSubject) || ''}
+                onValueChange={(v) => handleInlineEdit(item.id, 'accountSubject', v)}
+                placeholder="선택"
+                size="sm"
+                className="min-w-[90px] w-auto"
+              />
             </TableCell>
             {/* 분개 버튼 */}
             <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>

src/components/accounting/DailyReport/index.tsx

@@ -1,9 +1,9 @@
 'use client';
 
 import { useState, useMemo, useCallback, useEffect, useRef } from 'react';
-import { format, parseISO } from 'date-fns';
+import { format, parseISO, subMonths, startOfMonth, endOfMonth } from 'date-fns';
 import { ko } from 'date-fns/locale';
-import { Download, FileText, Loader2, RefreshCw, Calendar } from 'lucide-react';
+import { Download, FileText, Loader2, Printer, Search } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { Card, CardContent } from '@/components/ui/card';
 import {
@@ -15,18 +15,28 @@ import {
   TableRow,
   TableFooter,
 } from '@/components/ui/table';
-import { DatePicker } from '@/components/ui/date-picker';
+import { DateRangePicker } from '@/components/ui/date-range-picker';
+import { Input } from '@/components/ui/input';
 import { PageLayout } from '@/components/organisms/PageLayout';
 import { PageHeader } from '@/components/organisms/PageHeader';
 import { formatNumber as formatAmount } from '@/lib/utils/amount';
-import { Badge } from '@/components/ui/badge';
+import { printElement } from '@/lib/print-utils';
 import type { NoteReceivableItem, DailyAccountItem } from './types';
-import { MATCH_STATUS_LABELS, MATCH_STATUS_COLORS } from './types';
 import { getNoteReceivables, getDailyAccounts, getDailyReportSummary } from './actions';
 import { toast } from 'sonner';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { usePermission } from '@/hooks/usePermission';
 
+// ===== 빠른 월 선택 버튼 정의 =====
+const QUICK_MONTH_BUTTONS = [
+  { label: '이번달', months: 0 },
+  { label: '지난달', months: 1 },
+  { label: 'D-2월', months: 2 },
+  { label: 'D-3월', months: 3 },
+  { label: 'D-4월', months: 4 },
+  { label: 'D-5월', months: 5 },
+] as const;
+
 // ===== Props 인터페이스 =====
 interface DailyReportProps {
   initialNoteReceivables?: NoteReceivableItem[];
@@ -36,7 +46,9 @@ interface DailyReportProps {
 export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts = [] }: DailyReportProps) {
   const { canExport } = usePermission();
   // ===== 상태 관리 =====
-  const [selectedDate, setSelectedDate] = useState(() => format(new Date(), 'yyyy-MM-dd'));
+  const [startDate, setStartDate] = useState(() => format(startOfMonth(new Date()), 'yyyy-MM-dd'));
+  const [endDate, setEndDate] = useState(() => format(new Date(), 'yyyy-MM-dd'));
+  const [searchTerm, setSearchTerm] = useState('');
   const [noteReceivables, setNoteReceivables] = useState<NoteReceivableItem[]>(initialNoteReceivables);
   const [dailyAccounts, setDailyAccounts] = useState<DailyAccountItem[]>(initialDailyAccounts);
   const [summary, setSummary] = useState<{
@@ -53,9 +65,9 @@ export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts
     setIsLoading(true);
     try {
       const [noteResult, accountResult, summaryResult] = await Promise.all([
-        getNoteReceivables({ date: selectedDate }),
-        getDailyAccounts({ date: selectedDate }),
-        getDailyReportSummary({ date: selectedDate }),
+        getNoteReceivables({ date: startDate }),
+        getDailyAccounts({ date: startDate }),
+        getDailyReportSummary({ date: startDate }),
       ]);
 
       if (noteResult.success) {
@@ -81,20 +93,20 @@ export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts
     } finally {
       setIsLoading(false);
     }
-  }, [selectedDate]);
+  }, [startDate]);
 
   // ===== 초기 로드 및 날짜 변경시 재로드 =====
   const isInitialMount = useRef(true);
-  const prevDateRef = useRef(selectedDate);
+  const prevDateRef = useRef(startDate);
 
   useEffect(() => {
     // 초기 마운트 또는 날짜가 실제로 변경된 경우에만 로드
-    if (isInitialMount.current || prevDateRef.current !== selectedDate) {
+    if (isInitialMount.current || prevDateRef.current !== startDate) {
       isInitialMount.current = false;
-      prevDateRef.current = selectedDate;
+      prevDateRef.current = startDate;
       loadData();
     }
-  }, [selectedDate, loadData]);
+  }, [startDate, loadData]);
 
   // ===== 어음 합계 (API 요약 사용) =====
   const noteReceivableTotal = useMemo(() => {
@@ -144,9 +156,9 @@ export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts
   }, [accountTotals]);
 
   // ===== 선택된 날짜 정보 =====
-  const selectedDateInfo = useMemo(() => {
+  const startDateInfo = useMemo(() => {
     try {
-      const date = parseISO(selectedDate);
+      const date = parseISO(startDate);
       return {
         formatted: format(date, 'yyyy년 M월 d일', { locale: ko }),
         dayOfWeek: format(date, 'EEEE', { locale: ko }),
@@ -154,12 +166,12 @@ export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts
     } catch {
       return { formatted: '', dayOfWeek: '' };
     }
-  }, [selectedDate]);
+  }, [startDate]);
 
   // ===== 엑셀 다운로드 (프록시 API 직접 호출) =====
   const handleExcelDownload = useCallback(async () => {
     try {
-      const url = `/api/proxy/daily-report/export?date=${selectedDate}`;
+      const url = `/api/proxy/daily-report/export?date=${startDate}`;
       const response = await fetch(url);
 
       if (!response.ok) {
@@ -169,7 +181,7 @@ export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts
 
       const blob = await response.blob();
       const contentDisposition = response.headers.get('Content-Disposition');
-      const filename = contentDisposition?.match(/filename="?(.+)"?/)?.[1] || `일일일보_${selectedDate}.xlsx`;
+      const filename = contentDisposition?.match(/filename="?(.+)"?/)?.[1] || `일일일보_${startDate}.xlsx`;
 
       const blobUrl = URL.createObjectURL(blob);
       const a = document.createElement('a');
@@ -183,7 +195,55 @@ export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts
     } catch {
       toast.error('엑셀 다운로드 중 오류가 발생했습니다.');
     }
-  }, [selectedDate]);
+  }, [startDate]);
+
+  // ===== 빠른 월 선택 =====
+  const handleQuickMonth = useCallback((monthsAgo: number) => {
+    const target = monthsAgo === 0 ? new Date() : subMonths(new Date(), monthsAgo);
+    setStartDate(format(startOfMonth(target), 'yyyy-MM-dd'));
+    setEndDate(format(endOfMonth(target), 'yyyy-MM-dd'));
+  }, []);
+
+  // ===== 인쇄 =====
+  const printAreaRef = useRef<HTMLDivElement>(null);
+  const handlePrint = useCallback(() => {
+    if (printAreaRef.current) {
+      printElement(printAreaRef.current, {
+        title: `일일일보_${startDate}`,
+        styles: `
+          .print-container { font-size: 11px; }
+          table { width: 100%; margin-bottom: 12px; }
+          h3 { margin-bottom: 8px; }
+        `,
+      });
+    }
+  }, [startDate]);
+
+  // ===== USD 금액 포맷 =====
+  const formatUsd = useCallback((value: number) => `$ ${formatAmount(value)}`, []);
+
+  // ===== 검색 필터링 =====
+  const filteredNoteReceivables = useMemo(() => {
+    if (!searchTerm) return noteReceivables;
+    const term = searchTerm.toLowerCase();
+    return noteReceivables.filter(item =>
+      item.content.toLowerCase().includes(term)
+    );
+  }, [noteReceivables, searchTerm]);
+
+  const filteredDailyAccounts = useMemo(() => {
+    if (!searchTerm) return dailyAccounts;
+    const term = searchTerm.toLowerCase();
+    return dailyAccounts.filter(item =>
+      item.category.toLowerCase().includes(term)
+    );
+  }, [dailyAccounts, searchTerm]);
+
+  // ===== USD 데이터 존재 여부 =====
+  const hasUsdAccounts = useMemo(() =>
+    filteredDailyAccounts.some(item => item.currency === 'USD'),
+    [filteredDailyAccounts]
+  );
 
   return (
     <PageLayout>
@@ -194,62 +254,81 @@ export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts
         icon={FileText}
       />
 
-      {/* 헤더 액션 (날짜 선택, 버튼 등) */}
+      {/* 헤더 액션 (날짜 선택, 빠른 월 선택, 검색, 인쇄) */}
       <Card>
-        <CardContent className="p-4">
-          <div className="flex flex-col gap-3 sm:flex-row sm:items-center sm:justify-between">
-            <div className="flex items-center gap-2 min-w-0">
-              <Calendar className="h-4 w-4 text-gray-500 shrink-0" />
-              <span className="text-sm font-medium text-gray-700 shrink-0">조회 일자</span>
-              <DatePicker
-                value={selectedDate}
-                onChange={setSelectedDate}
-                className="w-auto min-w-[140px]"
-                size="sm"
-                align="start"
-              />
-            </div>
-            <div className="flex items-center gap-2">
-              <Button
-                variant="outline"
-                size="sm"
-                onClick={loadData}
-                disabled={isLoading}
-                className="h-8 px-2 text-xs"
-              >
-                {isLoading ? (
-                  <Loader2 className="mr-1 h-3.5 w-3.5 animate-spin" />
-                ) : (
-                  <RefreshCw className="mr-1 h-3.5 w-3.5" />
-                )}
-                새로고침
-              </Button>
-              {canExport && (
-                <Button variant="outline" size="sm" onClick={handleExcelDownload} className="h-8 px-2 text-xs">
-                  <Download className="mr-1 h-3.5 w-3.5" />
-                  엑셀
+        <CardContent className="p-3 md:p-4">
+          <div className="flex flex-col gap-2 md:gap-3">
+            {/* DateRange */}
+            <DateRangePicker
+              startDate={startDate}
+              endDate={endDate}
+              onStartDateChange={setStartDate}
+              onEndDateChange={setEndDate}
+              size="sm"
+              className="w-full md:w-auto md:min-w-[280px]"
+              displayFormat="yyyy-MM-dd"
+            />
+            {/* 빠른 월 선택 버튼 - 모바일: 가로 스크롤 */}
+            <div className="flex items-center gap-1.5 md:gap-2 overflow-x-auto pb-1 -mb-1">
+              {QUICK_MONTH_BUTTONS.map((btn) => (
+                <Button
+                  key={btn.label}
+                  variant="outline"
+                  size="sm"
+                  className="h-7 md:h-8 px-2 md:px-2.5 text-xs shrink-0"
+                  onClick={() => handleQuickMonth(btn.months)}
+                >
+                  {btn.label}
                 </Button>
-              )}
+              ))}
+            </div>
+            {/* 검색 + 인쇄/엑셀 - 모바일: 세로 배치 */}
+            <div className="flex flex-col sm:flex-row sm:items-center gap-2 sm:justify-between">
+              <div className="relative flex-1 sm:max-w-[300px]">
+                <Search className="absolute left-2.5 top-1/2 -translate-y-1/2 h-4 w-4 text-gray-400" />
+                <Input
+                  value={searchTerm}
+                  onChange={(e) => setSearchTerm(e.target.value)}
+                  placeholder="검색..."
+                  className="pl-8 h-8 text-sm"
+                />
+              </div>
+              <div className="flex items-center gap-2">
+                <Button variant="outline" size="sm" onClick={handlePrint} className="h-7 md:h-8 px-2 md:px-3 text-xs">
+                  <Printer className="mr-1 h-3.5 w-3.5" />
+                  인쇄
+                </Button>
+                {canExport && (
+                  <Button variant="outline" size="sm" onClick={handleExcelDownload} className="h-7 md:h-8 px-2 md:px-3 text-xs">
+                    <Download className="mr-1 h-3.5 w-3.5" />
+                    엑셀
+                  </Button>
+                )}
+              </div>
             </div>
           </div>
         </CardContent>
       </Card>
 
-      {/* 어음 및 외상매출채권현황 */}
+      {/* 인쇄 영역 */}
+      <div ref={printAreaRef} className="print-area space-y-4 md:space-y-6">
+      {/* 일자별 입출금 합계 */}
       <Card>
-        <CardContent className="pt-6">
-          <div className="flex items-center justify-between mb-4">
-            <h3 className="text-lg font-semibold">어음 및 외상매출채권현황</h3>
+        <CardContent className="px-3 pt-4 pb-3 md:px-6 md:pt-6 md:pb-6">
+          <div className="flex items-center justify-between mb-3 md:mb-4">
+            <h3 className="text-base md:text-lg font-semibold">
+              일자: {startDateInfo.formatted} {startDateInfo.dayOfWeek}
+            </h3>
           </div>
-          <div className="rounded-md border overflow-x-auto">
-            <div className="min-w-[550px]">
-            <Table>
-              <TableHeader>
+          <div className="rounded-md border overflow-x-auto max-h-[40vh] md:max-h-[50vh] overflow-y-auto">
+            <div className="min-w-[420px] md:min-w-[650px]">
+            <table className="w-full caption-bottom text-sm">
+              <TableHeader className="sticky top-0 z-10 bg-background shadow-[0_1px_0_0_hsl(var(--border))]">
                 <TableRow>
-                  <TableHead className="font-semibold max-w-[200px]">내용</TableHead>
-                  <TableHead className="font-semibold text-right whitespace-nowrap">현재 잔액</TableHead>
-                  <TableHead className="font-semibold text-center whitespace-nowrap">발행일</TableHead>
-                  <TableHead className="font-semibold text-center whitespace-nowrap">만기일</TableHead>
+                  <TableHead className="font-semibold text-xs md:text-sm">구분</TableHead>
+                  <TableHead className="font-semibold text-right whitespace-nowrap text-xs md:text-sm">입금</TableHead>
+                  <TableHead className="font-semibold text-right whitespace-nowrap text-xs md:text-sm">출금</TableHead>
+                  <TableHead className="font-semibold text-right whitespace-nowrap text-xs md:text-sm">잔액</TableHead>
                 </TableRow>
               </TableHeader>
               <TableBody>
@@ -258,129 +337,343 @@ export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts
                     <TableCell colSpan={4} className="text-center py-8">
                       <div className="flex items-center justify-center gap-2">
                         <Loader2 className="h-5 w-5 animate-spin text-gray-400" />
-                        <span className="text-gray-500">데이터를 불러오는 중...</span>
+                        <span className="text-gray-500 text-sm">데이터를 불러오는 중...</span>
                       </div>
                     </TableCell>
                   </TableRow>
-                ) : noteReceivables.length === 0 ? (
+                ) : filteredDailyAccounts.length === 0 ? (
                   <TableRow>
-                    <TableCell colSpan={4} className="text-center py-8 text-muted-foreground">
-                      데이터가 없습니다.
-                    </TableCell>
-                  </TableRow>
-                ) : (
-                  noteReceivables.map((item) => (
-                    <TableRow key={item.id} className="hover:bg-muted/50">
-                      <TableCell className="max-w-[200px] truncate">{item.content}</TableCell>
-                      <TableCell className="text-right whitespace-nowrap">{formatAmount(item.currentBalance)}</TableCell>
-                      <TableCell className="text-center whitespace-nowrap">{item.issueDate}</TableCell>
-                      <TableCell className="text-center whitespace-nowrap">{item.dueDate}</TableCell>
-                    </TableRow>
-                  ))
-                )}
-              </TableBody>
-              {noteReceivables.length > 0 && (
-                <TableFooter>
-                  <TableRow className="bg-muted/50 font-medium">
-                    <TableCell className="font-bold">합계</TableCell>
-                    <TableCell className="text-right font-bold whitespace-nowrap">{formatAmount(noteReceivableTotal)}</TableCell>
-                    <TableCell></TableCell>
-                    <TableCell></TableCell>
-                  </TableRow>
-                </TableFooter>
-              )}
-            </Table>
-            </div>
-          </div>
-        </CardContent>
-      </Card>
-
-      {/* 일자별 상세 */}
-      <Card>
-        <CardContent className="pt-6">
-          <div className="flex items-center justify-between mb-4">
-            <h3 className="text-lg font-semibold">
-              일자: {selectedDateInfo.formatted} {selectedDateInfo.dayOfWeek}
-            </h3>
-          </div>
-          <div className="rounded-md border overflow-x-auto">
-            <div className="min-w-[650px]">
-            <Table>
-              <TableHeader>
-                <TableRow>
-                  <TableHead className="font-semibold max-w-[180px]">구분</TableHead>
-                  <TableHead className="font-semibold text-center whitespace-nowrap">상태</TableHead>
-                  <TableHead className="font-semibold text-right whitespace-nowrap">전월 이월</TableHead>
-                  <TableHead className="font-semibold text-right whitespace-nowrap">수입</TableHead>
-                  <TableHead className="font-semibold text-right whitespace-nowrap">지출</TableHead>
-                  <TableHead className="font-semibold text-right whitespace-nowrap">잔액</TableHead>
-                </TableRow>
-              </TableHeader>
-              <TableBody>
-                {isLoading ? (
-                  <TableRow>
-                    <TableCell colSpan={6} className="text-center py-8">
-                      <div className="flex items-center justify-center gap-2">
-                        <Loader2 className="h-5 w-5 animate-spin text-gray-400" />
-                        <span className="text-gray-500">데이터를 불러오는 중...</span>
-                      </div>
-                    </TableCell>
-                  </TableRow>
-                ) : dailyAccounts.length === 0 ? (
-                  <TableRow>
-                    <TableCell colSpan={6} className="text-center py-8 text-muted-foreground">
+                    <TableCell colSpan={4} className="text-center py-8 text-muted-foreground text-sm">
                       데이터가 없습니다.
                     </TableCell>
                   </TableRow>
                 ) : (
                   <>
                     {/* KRW 계좌들 */}
-                    {dailyAccounts
+                    {filteredDailyAccounts
                       .filter(item => item.currency === 'KRW')
                       .map((item) => (
                         <TableRow key={item.id} className="hover:bg-muted/50">
-                          <TableCell className="max-w-[180px] truncate">{item.category}</TableCell>
-                          <TableCell className="text-center whitespace-nowrap">
-                            <Badge className={MATCH_STATUS_COLORS[item.matchStatus]}>
-                              {MATCH_STATUS_LABELS[item.matchStatus]}
-                            </Badge>
-                          </TableCell>
-                          <TableCell className="text-right whitespace-nowrap">{formatAmount(item.carryover)}</TableCell>
-                          <TableCell className="text-right whitespace-nowrap">{formatAmount(item.income)}</TableCell>
-                          <TableCell className="text-right whitespace-nowrap">{formatAmount(item.expense)}</TableCell>
-                          <TableCell className="text-right whitespace-nowrap">{formatAmount(item.balance)}</TableCell>
+                          <TableCell className="max-w-[140px] md:max-w-[180px] truncate text-xs md:text-sm">{item.category}</TableCell>
+                          <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatAmount(item.income)}</TableCell>
+                          <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatAmount(item.expense)}</TableCell>
+                          <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatAmount(item.balance)}</TableCell>
                         </TableRow>
                       ))}
+                    {/* KRW 소계 */}
+                    {hasUsdAccounts && (
+                      <TableRow className="bg-muted/30 font-medium">
+                        <TableCell className="text-xs md:text-sm font-semibold">원화(KRW) 소계</TableCell>
+                        <TableCell className="text-right whitespace-nowrap text-xs md:text-sm font-semibold">{formatAmount(accountTotals.krw.income)}</TableCell>
+                        <TableCell className="text-right whitespace-nowrap text-xs md:text-sm font-semibold">{formatAmount(accountTotals.krw.expense)}</TableCell>
+                        <TableCell className="text-right whitespace-nowrap text-xs md:text-sm font-semibold">{formatAmount(accountTotals.krw.balance)}</TableCell>
+                      </TableRow>
+                    )}
+                    {/* USD 계좌들 */}
+                    {hasUsdAccounts && filteredDailyAccounts
+                      .filter(item => item.currency === 'USD')
+                      .map((item) => (
+                        <TableRow key={item.id} className="hover:bg-muted/50">
+                          <TableCell className="max-w-[140px] md:max-w-[180px] truncate text-xs md:text-sm">{item.category}</TableCell>
+                          <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatUsd(item.income)}</TableCell>
+                          <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatUsd(item.expense)}</TableCell>
+                          <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatUsd(item.balance)}</TableCell>
+                        </TableRow>
+                      ))}
+                    {/* USD 소계 */}
+                    {hasUsdAccounts && (
+                      <TableRow className="bg-muted/30 font-medium">
+                        <TableCell className="text-xs md:text-sm font-semibold">외국환(USD) 소계</TableCell>
+                        <TableCell className="text-right whitespace-nowrap text-xs md:text-sm font-semibold">{formatUsd(accountTotals.usd.income)}</TableCell>
+                        <TableCell className="text-right whitespace-nowrap text-xs md:text-sm font-semibold">{formatUsd(accountTotals.usd.expense)}</TableCell>
+                        <TableCell className="text-right whitespace-nowrap text-xs md:text-sm font-semibold">{formatUsd(accountTotals.usd.balance)}</TableCell>
+                      </TableRow>
+                    )}
                   </>
                 )}
               </TableBody>
-              {dailyAccounts.length > 0 && (
+              {filteredDailyAccounts.length > 0 && (
                 <TableFooter>
-                  {/* 외화원 (USD) 합계 */}
-                  <TableRow className="bg-blue-50/50">
-                    <TableCell className="font-semibold whitespace-nowrap">외화원 (USD) 합계</TableCell>
-                    <TableCell></TableCell>
-                    <TableCell className="text-right whitespace-nowrap">${formatAmount(accountTotals.usd.carryover)}</TableCell>
-                    <TableCell className="text-right whitespace-nowrap">${formatAmount(accountTotals.usd.income)}</TableCell>
-                    <TableCell className="text-right whitespace-nowrap">${formatAmount(accountTotals.usd.expense)}</TableCell>
-                    <TableCell className="text-right whitespace-nowrap">${formatAmount(accountTotals.usd.balance)}</TableCell>
-                  </TableRow>
-                  {/* 현금성 자산 합계 */}
+                  {/* 합계 */}
                   <TableRow className="bg-muted/50 font-medium">
-                    <TableCell className="font-bold whitespace-nowrap">현금성 자산 합계</TableCell>
-                    <TableCell></TableCell>
-                    <TableCell className="text-right font-bold whitespace-nowrap">{formatAmount(cashAssetTotal.carryover)}</TableCell>
-                    <TableCell className="text-right font-bold whitespace-nowrap">{formatAmount(cashAssetTotal.income)}</TableCell>
-                    <TableCell className="text-right font-bold whitespace-nowrap">{formatAmount(cashAssetTotal.expense)}</TableCell>
-                    <TableCell className="text-right font-bold whitespace-nowrap">{formatAmount(cashAssetTotal.balance)}</TableCell>
+                    <TableCell className="font-bold whitespace-nowrap text-xs md:text-sm">합계</TableCell>
+                    <TableCell className="text-right font-bold whitespace-nowrap text-xs md:text-sm">{formatAmount(cashAssetTotal.income)}</TableCell>
+                    <TableCell className="text-right font-bold whitespace-nowrap text-xs md:text-sm">{formatAmount(cashAssetTotal.expense)}</TableCell>
+                    <TableCell className="text-right font-bold whitespace-nowrap text-xs md:text-sm">{formatAmount(cashAssetTotal.balance)}</TableCell>
                   </TableRow>
                 </TableFooter>
               )}
-            </Table>
+            </table>
             </div>
           </div>
         </CardContent>
       </Card>
+
+      {/* 예금 입출금 내역 */}
+      <Card>
+        <CardContent className="px-3 pt-4 pb-3 md:px-6 md:pt-6 md:pb-6">
+          <div className="flex items-center justify-center mb-3 md:mb-4 py-1.5 md:py-2 bg-gray-100 rounded-md">
+            <h3 className="text-base md:text-lg font-semibold">예금 입출금 내역</h3>
+          </div>
+          {/* KRW 입출금 */}
+          <div className="grid grid-cols-1 md:grid-cols-2 gap-3 md:gap-4">
+            {/* KRW 입금 */}
+            <div>
+              <div className="text-center py-1 md:py-1.5 bg-blue-50 rounded-t-md border border-b-0">
+                <span className="font-semibold text-blue-700 text-sm md:text-base">입금 (KRW)</span>
+              </div>
+              <div className="rounded-b-md border overflow-x-auto">
+                <Table>
+                  <TableHeader>
+                    <TableRow>
+                      <TableHead className="font-semibold text-xs md:text-sm">입금처/적요</TableHead>
+                      <TableHead className="font-semibold text-right text-xs md:text-sm">금액</TableHead>
+                    </TableRow>
+                  </TableHeader>
+                  <TableBody>
+                    {isLoading ? (
+                      <TableRow>
+                        <TableCell colSpan={2} className="text-center py-4 md:py-6">
+                          <Loader2 className="h-4 w-4 animate-spin text-gray-400 mx-auto" />
+                        </TableCell>
+                      </TableRow>
+                    ) : filteredDailyAccounts.filter(item => item.currency === 'KRW' && item.income > 0).length === 0 ? (
+                      <TableRow>
+                        <TableCell colSpan={2} className="text-center py-4 md:py-6 text-muted-foreground text-xs md:text-sm">
+                          입금 내역이 없습니다.
+                        </TableCell>
+                      </TableRow>
+                    ) : (
+                      filteredDailyAccounts
+                        .filter(item => item.currency === 'KRW' && item.income > 0)
+                        .map((item) => (
+                          <TableRow key={`deposit-${item.id}`} className="hover:bg-muted/50">
+                            <TableCell>
+                              <div className="text-xs md:text-sm">{item.category}</div>
+                            </TableCell>
+                            <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatAmount(item.income)}</TableCell>
+                          </TableRow>
+                        ))
+                    )}
+                  </TableBody>
+                  <TableFooter>
+                    <TableRow className="bg-blue-50/50">
+                      <TableCell className="font-bold text-xs md:text-sm">입금 합계</TableCell>
+                      <TableCell className="text-right font-bold whitespace-nowrap text-xs md:text-sm">{formatAmount(cashAssetTotal.income)}</TableCell>
+                    </TableRow>
+                  </TableFooter>
+                </Table>
+              </div>
+            </div>
+
+            {/* KRW 출금 */}
+            <div>
+              <div className="text-center py-1 md:py-1.5 bg-red-50 rounded-t-md border border-b-0">
+                <span className="font-semibold text-red-700 text-sm md:text-base">출금 (KRW)</span>
+              </div>
+              <div className="rounded-b-md border overflow-x-auto">
+                <Table>
+                  <TableHeader>
+                    <TableRow>
+                      <TableHead className="font-semibold text-xs md:text-sm">출금처/적요</TableHead>
+                      <TableHead className="font-semibold text-right text-xs md:text-sm">금액</TableHead>
+                    </TableRow>
+                  </TableHeader>
+                  <TableBody>
+                    {isLoading ? (
+                      <TableRow>
+                        <TableCell colSpan={2} className="text-center py-4 md:py-6">
+                          <Loader2 className="h-4 w-4 animate-spin text-gray-400 mx-auto" />
+                        </TableCell>
+                      </TableRow>
+                    ) : filteredDailyAccounts.filter(item => item.currency === 'KRW' && item.expense > 0).length === 0 ? (
+                      <TableRow>
+                        <TableCell colSpan={2} className="text-center py-4 md:py-6 text-muted-foreground text-xs md:text-sm">
+                          출금 내역이 없습니다.
+                        </TableCell>
+                      </TableRow>
+                    ) : (
+                      filteredDailyAccounts
+                        .filter(item => item.currency === 'KRW' && item.expense > 0)
+                        .map((item) => (
+                          <TableRow key={`withdrawal-${item.id}`} className="hover:bg-muted/50">
+                            <TableCell>
+                              <div className="text-xs md:text-sm">{item.category}</div>
+                            </TableCell>
+                            <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatAmount(item.expense)}</TableCell>
+                          </TableRow>
+                        ))
+                    )}
+                  </TableBody>
+                  <TableFooter>
+                    <TableRow className="bg-red-50/50">
+                      <TableCell className="font-bold text-xs md:text-sm">출금 합계</TableCell>
+                      <TableCell className="text-right font-bold whitespace-nowrap text-xs md:text-sm">{formatAmount(cashAssetTotal.expense)}</TableCell>
+                    </TableRow>
+                  </TableFooter>
+                </Table>
+              </div>
+            </div>
+          </div>
+
+          {/* USD 입출금 — USD 데이터가 있을 때만 표시 */}
+          {hasUsdAccounts && (
+            <>
+              <div className="flex items-center justify-center mt-4 mb-3 py-1.5 md:py-2 bg-emerald-50 rounded-md">
+                <h3 className="text-base md:text-lg font-semibold text-emerald-800">외국환(USD) 입출금 내역</h3>
+              </div>
+              <div className="grid grid-cols-1 md:grid-cols-2 gap-3 md:gap-4">
+                {/* USD 입금 */}
+                <div>
+                  <div className="text-center py-1 md:py-1.5 bg-emerald-50 rounded-t-md border border-b-0">
+                    <span className="font-semibold text-emerald-700 text-sm md:text-base">입금 (USD)</span>
+                  </div>
+                  <div className="rounded-b-md border overflow-x-auto">
+                    <Table>
+                      <TableHeader>
+                        <TableRow>
+                          <TableHead className="font-semibold text-xs md:text-sm">입금처/적요</TableHead>
+                          <TableHead className="font-semibold text-right text-xs md:text-sm">금액</TableHead>
+                        </TableRow>
+                      </TableHeader>
+                      <TableBody>
+                        {filteredDailyAccounts.filter(item => item.currency === 'USD' && item.income > 0).length === 0 ? (
+                          <TableRow>
+                            <TableCell colSpan={2} className="text-center py-4 md:py-6 text-muted-foreground text-xs md:text-sm">
+                              USD 입금 내역이 없습니다.
+                            </TableCell>
+                          </TableRow>
+                        ) : (
+                          filteredDailyAccounts
+                            .filter(item => item.currency === 'USD' && item.income > 0)
+                            .map((item) => (
+                              <TableRow key={`usd-deposit-${item.id}`} className="hover:bg-muted/50">
+                                <TableCell>
+                                  <div className="text-xs md:text-sm">{item.category}</div>
+                                </TableCell>
+                                <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatUsd(item.income)}</TableCell>
+                              </TableRow>
+                            ))
+                        )}
+                      </TableBody>
+                      <TableFooter>
+                        <TableRow className="bg-emerald-50/50">
+                          <TableCell className="font-bold text-xs md:text-sm">입금 합계</TableCell>
+                          <TableCell className="text-right font-bold whitespace-nowrap text-xs md:text-sm">{formatUsd(accountTotals.usd.income)}</TableCell>
+                        </TableRow>
+                      </TableFooter>
+                    </Table>
+                  </div>
+                </div>
+
+                {/* USD 출금 */}
+                <div>
+                  <div className="text-center py-1 md:py-1.5 bg-orange-50 rounded-t-md border border-b-0">
+                    <span className="font-semibold text-orange-700 text-sm md:text-base">출금 (USD)</span>
+                  </div>
+                  <div className="rounded-b-md border overflow-x-auto">
+                    <Table>
+                      <TableHeader>
+                        <TableRow>
+                          <TableHead className="font-semibold text-xs md:text-sm">출금처/적요</TableHead>
+                          <TableHead className="font-semibold text-right text-xs md:text-sm">금액</TableHead>
+                        </TableRow>
+                      </TableHeader>
+                      <TableBody>
+                        {filteredDailyAccounts.filter(item => item.currency === 'USD' && item.expense > 0).length === 0 ? (
+                          <TableRow>
+                            <TableCell colSpan={2} className="text-center py-4 md:py-6 text-muted-foreground text-xs md:text-sm">
+                              USD 출금 내역이 없습니다.
+                            </TableCell>
+                          </TableRow>
+                        ) : (
+                          filteredDailyAccounts
+                            .filter(item => item.currency === 'USD' && item.expense > 0)
+                            .map((item) => (
+                              <TableRow key={`usd-withdrawal-${item.id}`} className="hover:bg-muted/50">
+                                <TableCell>
+                                  <div className="text-xs md:text-sm">{item.category}</div>
+                                </TableCell>
+                                <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatUsd(item.expense)}</TableCell>
+                              </TableRow>
+                            ))
+                        )}
+                      </TableBody>
+                      <TableFooter>
+                        <TableRow className="bg-orange-50/50">
+                          <TableCell className="font-bold text-xs md:text-sm">출금 합계</TableCell>
+                          <TableCell className="text-right font-bold whitespace-nowrap text-xs md:text-sm">{formatUsd(accountTotals.usd.expense)}</TableCell>
+                        </TableRow>
+                      </TableFooter>
+                    </Table>
+                  </div>
+                </div>
+              </div>
+            </>
+          )}
+        </CardContent>
+      </Card>
+
+      {/* 어음 및 외상매출채권현황 */}
+      <Card>
+        <CardContent className="px-3 pt-4 pb-3 md:px-6 md:pt-6 md:pb-6">
+          <div className="flex items-center justify-between mb-3 md:mb-4">
+            <h3 className="text-base md:text-lg font-semibold">어음 및 외상매출채권현황</h3>
+          </div>
+          <div className="rounded-md border overflow-x-auto max-h-[25vh] md:max-h-[30vh] overflow-y-auto">
+            <div className="min-w-[480px] md:min-w-[550px]">
+            <table className="w-full caption-bottom text-sm">
+              <TableHeader className="sticky top-0 z-10 bg-background shadow-[0_1px_0_0_hsl(var(--border))]">
+                <TableRow>
+                  <TableHead className="font-semibold text-xs md:text-sm">내용</TableHead>
+                  <TableHead className="font-semibold text-right whitespace-nowrap text-xs md:text-sm">현재 잔액</TableHead>
+                  <TableHead className="font-semibold text-center whitespace-nowrap text-xs md:text-sm">발행일</TableHead>
+                  <TableHead className="font-semibold text-center whitespace-nowrap text-xs md:text-sm">만기일</TableHead>
+                </TableRow>
+              </TableHeader>
+              <TableBody>
+                {isLoading ? (
+                  <TableRow>
+                    <TableCell colSpan={4} className="text-center py-8">
+                      <div className="flex items-center justify-center gap-2">
+                        <Loader2 className="h-5 w-5 animate-spin text-gray-400" />
+                        <span className="text-gray-500 text-sm">데이터를 불러오는 중...</span>
+                      </div>
+                    </TableCell>
+                  </TableRow>
+                ) : filteredNoteReceivables.length === 0 ? (
+                  <TableRow>
+                    <TableCell colSpan={4} className="text-center py-8 text-muted-foreground text-sm">
+                      데이터가 없습니다.
+                    </TableCell>
+                  </TableRow>
+                ) : (
+                  filteredNoteReceivables.map((item) => (
+                    <TableRow key={item.id} className="hover:bg-muted/50">
+                      <TableCell className="max-w-[160px] md:max-w-[200px] truncate text-xs md:text-sm">{item.content}</TableCell>
+                      <TableCell className="text-right whitespace-nowrap text-xs md:text-sm">{formatAmount(item.currentBalance)}</TableCell>
+                      <TableCell className="text-center whitespace-nowrap text-xs md:text-sm">{item.issueDate}</TableCell>
+                      <TableCell className="text-center whitespace-nowrap text-xs md:text-sm">{item.dueDate}</TableCell>
+                    </TableRow>
+                  ))
+                )}
+              </TableBody>
+              {filteredNoteReceivables.length > 0 && (
+                <TableFooter className="sticky bottom-0 z-10 bg-background">
+                  <TableRow className="bg-muted/50 font-medium">
+                    <TableCell className="font-bold text-xs md:text-sm">합계</TableCell>
+                    <TableCell className="text-right font-bold whitespace-nowrap text-xs md:text-sm">{formatAmount(noteReceivableTotal)}</TableCell>
+                    <TableCell></TableCell>
+                    <TableCell></TableCell>
+                  </TableRow>
+                </TableFooter>
+              )}
+            </table>
+            </div>
+          </div>
+        </CardContent>
+      </Card>
+      </div>
     </PageLayout>
   );
-}
+}

src/components/accounting/DepositManagement/DepositDetailClientV2.tsx

@@ -16,6 +16,7 @@ import {
   getBankAccounts,
 } from './actions';
 import { useDevFill, generateDepositData } from '@/components/dev';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 
 // ===== Props =====
 interface DepositDetailClientV2Props {
@@ -81,14 +82,17 @@ export default function DepositDetailClientV2({
           : await updateDeposit(depositId!, submitData as Partial<DepositRecord>);
 
       if (result.success && mode === 'create') {
+        invalidateDashboard('deposit');
         toast.success('등록되었습니다.');
         router.push('/ko/accounting/deposits');
         return { success: false, error: '' }; // 템플릿의 중복 토스트/리다이렉트 방지
       }
 
-      return result.success
-        ? { success: true }
-        : { success: false, error: result.error };
+      if (result.success) {
+        invalidateDashboard('deposit');
+        return { success: true };
+      }
+      return { success: false, error: result.error };
     },
     [mode, depositId, router]
   );
@@ -98,9 +102,11 @@ export default function DepositDetailClientV2({
     if (!depositId) return { success: false, error: 'ID가 없습니다.' };
 
     const result = await deleteDeposit(depositId);
-    return result.success
-      ? { success: true }
-      : { success: false, error: result.error };
+    if (result.success) {
+      invalidateDashboard('deposit');
+      return { success: true };
+    }
+    return { success: false, error: result.error };
   }, [depositId]);
 
   // ===== 모드 변경 핸들러 =====

src/components/accounting/DepositManagement/index.tsx

@@ -73,6 +73,7 @@ import { deleteDeposit, updateDepositTypes, getDeposits } from './actions';
 import { formatNumber } from '@/lib/utils/amount';
 import { applyFilters, textFilter, enumFilter } from '@/lib/utils/search';
 import { toast } from 'sonner';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useDateRange } from '@/hooks';
 import {
   extractUniqueOptions,
@@ -225,6 +226,7 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
         deleteItem: async (id: string) => {
           const result = await deleteDeposit(id);
           if (result.success) {
+            invalidateDashboard('deposit');
             toast.success('입금 내역이 삭제되었습니다.');
             // 서버에서 재조회 (로컬 필터링 대신 - 페이지네이션 정합성 보장)
             await handleRefresh();

src/components/accounting/ExpectedExpenseManagement/actions.ts

@@ -184,7 +184,7 @@ export async function getClients(): Promise<{
   success: boolean; data: { id: string; name: string }[]; error?: string;
 }> {
   const result = await executeServerAction({
-    url: buildApiUrl('/api/v1/clients', { per_page: 100 }),
+    url: buildApiUrl('/api/v1/clients', { size: 1000 }),
     transform: (data: { data?: { id: number; name: string }[] } | { id: number; name: string }[]) => {
       type ClientApi = { id: number; name: string };
       const clients: ClientApi[] = Array.isArray(data) ? data : (data as { data?: ClientApi[] })?.data || [];

src/components/accounting/ExpectedExpenseManagement/index.tsx

@@ -15,6 +15,7 @@ import { useState, useMemo, useCallback, useTransition, useEffect } from 'react'
 import { useRouter } from 'next/navigation';
 import { format } from 'date-fns';
 import { toast } from 'sonner';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import {
   Receipt,
   Calendar as CalendarIcon,
@@ -88,8 +89,8 @@ import { CurrencyInput } from '@/components/ui/currency-input';
 import {
   TRANSACTION_TYPE_FILTER_OPTIONS,
   PAYMENT_STATUS_FILTER_OPTIONS,
-  ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import { extractUniqueOptions } from '../shared';
 import { formatNumber } from '@/lib/utils/amount';
 import { applyFilters, textFilter, enumFilter } from '@/lib/utils/search';
@@ -247,6 +248,7 @@ export function ExpectedExpenseManagement({
         // 수정
         const result = await updateExpectedExpense(editingItem.id, formData);
         if (result.success && result.data) {
+          invalidateDashboard('expectedExpense');
           setData(prev => prev.map(item => item.id === editingItem.id ? result.data! : item));
           toast.success('미지급비용이 수정되었습니다.');
           setShowFormDialog(false);
@@ -258,6 +260,7 @@ export function ExpectedExpenseManagement({
         // 등록
         const result = await createExpectedExpense(formData);
         if (result.success && result.data) {
+          invalidateDashboard('expectedExpense');
           setData(prev => [result.data!, ...prev]);
           toast.success('미지급비용이 등록되었습니다.');
           setShowFormDialog(false);
@@ -278,6 +281,7 @@ export function ExpectedExpenseManagement({
     startTransition(async () => {
       const result = await deleteExpectedExpenses(selectedIds);
       if (result.success) {
+        invalidateDashboard('expectedExpense');
         setData(prev => prev.filter(item => !selectedItems.has(item.id)));
         setSelectedItems(new Set());
         toast.success(`${result.deletedCount || selectedIds.length}건이 삭제되었습니다.`);
@@ -492,6 +496,7 @@ export function ExpectedExpenseManagement({
     startTransition(async () => {
       const result = await deleteExpectedExpense(deleteTargetId);
       if (result.success) {
+        invalidateDashboard('expectedExpense');
         setData(prev => prev.filter(item => item.id !== deleteTargetId));
         setSelectedItems(prev => {
           const newSet = new Set(prev);
@@ -522,6 +527,7 @@ export function ExpectedExpenseManagement({
     startTransition(async () => {
       const result = await updateExpectedPaymentDate(selectedIds, newExpectedDate);
       if (result.success) {
+        invalidateDashboard('expectedExpense');
         setData(prev => prev.map(item =>
           selectedItems.has(item.id)
             ? { ...item, expectedPaymentDate: newExpectedDate }
@@ -1185,21 +1191,12 @@ export function ExpectedExpenseManagement({
 
               <div className="space-y-2">
                 <Label>계정과목</Label>
-                <Select
-                  value={formData.accountSubject}
+                <AccountSubjectSelect
+                  value={formData.accountSubject || ''}
                   onValueChange={(value) => setFormData(prev => ({ ...prev, accountSubject: value }))}
-                >
-                  <SelectTrigger>
-                    <SelectValue placeholder="계정과목 선택" />
-                  </SelectTrigger>
-                  <SelectContent>
-                    {ACCOUNT_SUBJECT_OPTIONS.filter(opt => opt.value !== 'all').map((option) => (
-                      <SelectItem key={option.value} value={option.value}>
-                        {option.label}
-                      </SelectItem>
-                    ))}
-                  </SelectContent>
-                </Select>
+                  placeholder="계정과목 선택"
+                  category="expense"
+                />
               </div>
             </div>
 

src/components/accounting/GeneralJournalEntry/JournalEditModal.tsx

@@ -33,6 +33,7 @@ import {
   SelectTrigger,
   SelectValue,
 } from '@/components/ui/select';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import {
   Table,
   TableBody,
@@ -56,14 +57,12 @@ import {
   getJournalDetail,
   updateJournalDetail,
   deleteJournalDetail,
-  getAccountSubjects,
   getVendorList,
 } from './actions';
 import type {
   GeneralJournalRecord,
   JournalEntryRow,
   JournalSide,
-  AccountSubject,
   VendorOption,
 } from './types';
 import { JOURNAL_SIDE_OPTIONS, JOURNAL_DIVISION_LABELS } from './types';
@@ -109,7 +108,6 @@ export function JournalEditModal({
   const [accountNumber, setAccountNumber] = useState('');
 
   // 옵션 데이터
-  const [accountSubjects, setAccountSubjects] = useState<AccountSubject[]>([]);
   const [vendors, setVendors] = useState<VendorOption[]>([]);
 
   // 데이터 로드
@@ -119,15 +117,11 @@ export function JournalEditModal({
     const loadData = async () => {
       setIsLoading(true);
       try {
-        const [detailRes, subjectsRes, vendorsRes] = await Promise.all([
+        const [detailRes, vendorsRes] = await Promise.all([
           getJournalDetail(record.id),
-          getAccountSubjects({ category: 'all' }),
           getVendorList(),
         ]);
 
-        if (subjectsRes.success && subjectsRes.data) {
-          setAccountSubjects(subjectsRes.data.filter((s) => s.isActive));
-        }
         if (vendorsRes.success && vendorsRes.data) {
           setVendors(vendorsRes.data);
         }
@@ -361,24 +355,14 @@ export function JournalEditModal({
                         </div>
                       </TableCell>
                       <TableCell className="p-1">
-                        <Select
-                          value={row.accountSubjectId || 'none'}
+                        <AccountSubjectSelect
+                          value={row.accountSubjectId}
                           onValueChange={(v) =>
-                            handleRowChange(row.id, 'accountSubjectId', v === 'none' ? '' : v)
+                            handleRowChange(row.id, 'accountSubjectId', v)
                           }
-                        >
-                          <SelectTrigger className="h-8 text-sm">
-                            <SelectValue placeholder="선택" />
-                          </SelectTrigger>
-                          <SelectContent>
-                            <SelectItem value="none">선택</SelectItem>
-                            {accountSubjects.map((s) => (
-                              <SelectItem key={s.id} value={s.id}>
-                                {s.name}
-                              </SelectItem>
-                            ))}
-                          </SelectContent>
-                        </Select>
+                          size="sm"
+                          placeholder="선택"
+                        />
                       </TableCell>
                       <TableCell className="p-1">
                         <Select

src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx

@@ -42,8 +42,9 @@ import {
   TableRow,
   TableFooter,
 } from '@/components/ui/table';
-import { createManualJournal, getAccountSubjects, getVendorList } from './actions';
-import type { JournalEntryRow, JournalSide, AccountSubject, VendorOption } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
+import { createManualJournal, getVendorList } from './actions';
+import type { JournalEntryRow, JournalSide, VendorOption } from './types';
 import { JOURNAL_SIDE_OPTIONS } from './types';
 import { getTodayString } from '@/lib/utils/date';
 
@@ -81,7 +82,6 @@ export function ManualJournalEntryModal({
   const [rows, setRows] = useState<JournalEntryRow[]>([createEmptyRow()]);
 
   // 옵션 데이터
-  const [accountSubjects, setAccountSubjects] = useState<AccountSubject[]>([]);
   const [vendors, setVendors] = useState<VendorOption[]>([]);
   const [isSubmitting, setIsSubmitting] = useState(false);
 
@@ -94,13 +94,7 @@ export function ManualJournalEntryModal({
     setDescription('');
     setRows([createEmptyRow()]);
 
-    Promise.all([
-      getAccountSubjects({ category: 'all' }),
-      getVendorList(),
-    ]).then(([subjectsRes, vendorsRes]) => {
-      if (subjectsRes.success && subjectsRes.data) {
-        setAccountSubjects(subjectsRes.data.filter((s) => s.isActive));
-      }
+    getVendorList().then((vendorsRes) => {
       if (vendorsRes.success && vendorsRes.data) {
         setVendors(vendorsRes.data);
       }
@@ -272,24 +266,14 @@ export function ManualJournalEntryModal({
                     </div>
                   </TableCell>
                   <TableCell className="p-1">
-                    <Select
-                      value={row.accountSubjectId || 'none'}
+                    <AccountSubjectSelect
+                      value={row.accountSubjectId}
                       onValueChange={(v) =>
-                        handleRowChange(row.id, 'accountSubjectId', v === 'none' ? '' : v)
+                        handleRowChange(row.id, 'accountSubjectId', v)
                       }
-                    >
-                      <SelectTrigger className="h-8 text-sm">
-                        <SelectValue placeholder="선택" />
-                      </SelectTrigger>
-                      <SelectContent>
-                        <SelectItem value="none">선택</SelectItem>
-                        {accountSubjects.map((s) => (
-                          <SelectItem key={s.id} value={s.id}>
-                            {s.name}
-                          </SelectItem>
-                        ))}
-                      </SelectContent>
-                    </Select>
+                      size="sm"
+                      placeholder="선택"
+                    />
                   </TableCell>
                   <TableCell className="p-1">
                     <Select

src/components/accounting/GeneralJournalEntry/actions.ts

@@ -8,69 +8,14 @@ import type {
   GeneralJournalApiData,
   GeneralJournalSummary,
   GeneralJournalSummaryApiData,
-  AccountSubject,
-  AccountSubjectApiData,
   JournalEntryRow,
   VendorOption,
 } from './types';
 import {
   transformApiToFrontend,
   transformSummaryApi,
-  transformAccountSubjectApi,
 } from './types';
 
-// ===== Mock 데이터 (개발용) =====
-function generateMockJournalData(): GeneralJournalRecord[] {
-  const descriptions = ['사무용품 구매', '직원 급여', '임대료 지급', '매출 입금', '교통비'];
-  const journalDescs = ['복리후생비', '급여', '임차료', '매출', '여비교통비'];
-  const divisions: Array<'deposit' | 'withdrawal' | 'transfer'> = ['deposit', 'withdrawal', 'transfer'];
-  const sources: Array<'manual' | 'linked'> = ['manual', 'linked'];
-
-  return Array.from({ length: 10 }, (_, i) => {
-    const division = divisions[i % 3];
-    const depositAmount = division === 'deposit' ? 100000 * (i + 1) : 0;
-    const withdrawalAmount = division === 'withdrawal' ? 80000 * (i + 1) : 0;
-    return {
-      id: String(5000 + i),
-      date: '2025-12-12',
-      division,
-      amount: depositAmount || withdrawalAmount || 50000,
-      description: descriptions[i % 5],
-      journalDescription: journalDescs[i % 5],
-      depositAmount,
-      withdrawalAmount,
-      balance: 1000000 - (i * 50000),
-      debitAmount: [6000, 100000, 50000, 0, 30000][i % 5],
-      creditAmount: [0, 0, 50000, 100000, 0][i % 5],
-      source: sources[i % 4 === 0 ? 0 : 1],
-    };
-  });
-}
-
-function generateMockSummary(): GeneralJournalSummary {
-  return { totalCount: 10, depositCount: 4, depositAmount: 400000, withdrawalCount: 3, withdrawalAmount: 300000, journalCompleteCount: 7, journalIncompleteCount: 3 };
-}
-
-function generateMockAccountSubjects(): AccountSubject[] {
-  return [
-    { id: '101', code: '1010', name: '현금', category: 'asset', isActive: true },
-    { id: '102', code: '1020', name: '보통예금', category: 'asset', isActive: true },
-    { id: '201', code: '2010', name: '미지급금', category: 'liability', isActive: true },
-    { id: '401', code: '4010', name: '매출', category: 'revenue', isActive: true },
-    { id: '501', code: '5010', name: '복리후생비', category: 'expense', isActive: true },
-  ];
-}
-
-function generateMockVendors(): VendorOption[] {
-  return [
-    { id: '1', name: '삼성전자' },
-    { id: '2', name: '(주)한국물류' },
-    { id: '3', name: 'LG전자' },
-    { id: '4', name: '현대모비스' },
-    { id: '5', name: '(주)대한상사' },
-  ];
-}
-
 // ===== 전표 목록 조회 =====
 export async function getJournalEntries(params: {
   startDate?: string;
@@ -91,15 +36,6 @@ export async function getJournalEntries(params: {
     errorMessage: '전표 목록 조회에 실패했습니다.',
   });
 
-  // API 실패 또는 빈 응답 시 mock fallback (개발용)
-  if (!result.success || result.data.length === 0) {
-    const mockData = generateMockJournalData();
-    return {
-      success: true as const,
-      data: mockData,
-      pagination: { currentPage: 1, lastPage: 1, perPage: 20, total: mockData.length },
-    };
-  }
   return result;
 }
 
@@ -119,10 +55,6 @@ export async function getJournalSummary(params: {
     errorMessage: '전표 요약 조회에 실패했습니다.',
   });
 
-  // API 실패 또는 빈 응답 시 mock fallback (개발용)
-  if (!result.success || !result.data) {
-    return { success: true, data: generateMockSummary() };
-  }
   return result;
 }
 
@@ -151,67 +83,6 @@ export async function createManualJournal(data: {
   });
 }
 
-// ===== 계정과목 목록 조회 =====
-export async function getAccountSubjects(params?: {
-  search?: string;
-  category?: string;
-}): Promise<ActionResult<AccountSubject[]>> {
-  const result = await executeServerAction({
-    url: buildApiUrl('/api/v1/account-subjects', {
-      search: params?.search || undefined,
-      category: params?.category && params.category !== 'all' ? params.category : undefined,
-    }),
-    transform: (data: AccountSubjectApiData[]) => data.map(transformAccountSubjectApi),
-    errorMessage: '계정과목 목록 조회에 실패했습니다.',
-  });
-
-  // API 실패 또는 빈 응답 시 mock fallback (개발용)
-  if (!result.success || !result.data || result.data.length === 0) {
-    return { success: true, data: generateMockAccountSubjects() };
-  }
-  return result;
-}
-
-// ===== 계정과목 추가 =====
-export async function createAccountSubject(data: {
-  code: string;
-  name: string;
-  category: string;
-}): Promise<ActionResult> {
-  return executeServerAction({
-    url: buildApiUrl('/api/v1/account-subjects'),
-    method: 'POST',
-    body: {
-      code: data.code,
-      name: data.name,
-      category: data.category,
-    },
-    errorMessage: '계정과목 추가에 실패했습니다.',
-  });
-}
-
-// ===== 계정과목 상태 토글 =====
-export async function updateAccountSubjectStatus(
-  id: string,
-  isActive: boolean
-): Promise<ActionResult> {
-  return executeServerAction({
-    url: buildApiUrl(`/api/v1/account-subjects/${id}/status`),
-    method: 'PATCH',
-    body: { is_active: isActive },
-    errorMessage: '계정과목 상태 변경에 실패했습니다.',
-  });
-}
-
-// ===== 계정과목 삭제 =====
-export async function deleteAccountSubject(id: string): Promise<ActionResult> {
-  return executeServerAction({
-    url: buildApiUrl(`/api/v1/account-subjects/${id}`),
-    method: 'DELETE',
-    errorMessage: '계정과목 삭제에 실패했습니다.',
-  });
-}
-
 // ===== 분개 상세 조회 =====
 type JournalDetailData = {
   id: number;
@@ -241,26 +112,6 @@ export async function getJournalDetail(id: string): Promise<ActionResult<Journal
     errorMessage: '분개 상세 조회에 실패했습니다.',
   });
 
-  // API 실패 시 mock fallback (개발용)
-  if (!result.success || !result.data) {
-    return {
-      success: true,
-      data: {
-        id: Number(id),
-        date: '2025-12-12',
-        division: 'deposit',
-        amount: 100000,
-        description: '사무용품 구매',
-        bank_name: '신한은행',
-        account_number: '110-123-456789',
-        journal_memo: '',
-        rows: [
-          { id: 1, side: 'debit', account_subject_id: 501, account_subject_name: '복리후생비', vendor_id: 1, vendor_name: '삼성전자', debit_amount: 100000, credit_amount: 0, memo: '' },
-          { id: 2, side: 'credit', account_subject_id: 101, account_subject_name: '현금', vendor_id: null, vendor_name: '', debit_amount: 0, credit_amount: 100000, memo: '' },
-        ],
-      },
-    };
-  }
   return result;
 }
 
@@ -308,9 +159,5 @@ export async function getVendorList(): Promise<ActionResult<VendorOption[]>> {
     errorMessage: '거래처 목록 조회에 실패했습니다.',
   });
 
-  // API 실패 또는 빈 응답 시 mock fallback (개발용)
-  if (!result.success || !result.data || result.data.length === 0) {
-    return { success: true, data: generateMockVendors() };
-  }
   return result;
 }

src/components/accounting/GeneralJournalEntry/index.tsx

@@ -28,7 +28,7 @@ import {
 import { MobileCard } from '@/components/organisms/MobileCard';
 import { ScrollableButtonGroup } from '@/components/atoms/ScrollableButtonGroup';
 import { getJournalEntries, getJournalSummary } from './actions';
-import { AccountSubjectSettingModal } from './AccountSubjectSettingModal';
+import { AccountSubjectSettingModal } from '@/components/accounting/common';
 import { ManualJournalEntryModal } from './ManualJournalEntryModal';
 import { JournalEditModal } from './JournalEditModal';
 import type { GeneralJournalRecord, GeneralJournalSummary, PeriodButtonValue } from './types';
@@ -38,6 +38,7 @@ import {
   getPeriodDates,
 } from './types';
 import { formatNumber } from '@/lib/utils/amount';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 
 // ===== 테이블 컬럼 (기획서 기준 10개) =====
 const tableColumns = [
@@ -151,12 +152,14 @@ export function GeneralJournalEntry() {
   const handleManualEntrySuccess = useCallback(() => {
     setShowManualEntry(false);
     loadData();
+    invalidateDashboard('journalEntry');
   }, [loadData]);
 
   // ===== 분개 수정 완료 =====
   const handleJournalEditSuccess = useCallback(() => {
     setJournalEditTarget(null);
     loadData();
+    invalidateDashboard('journalEntry');
   }, [loadData]);
 
   // ===== 합계 계산 =====

src/components/accounting/GeneralJournalEntry/types.ts

@@ -34,30 +34,6 @@ export const PERIOD_BUTTONS = [
 
 export type PeriodButtonValue = (typeof PERIOD_BUTTONS)[number]['value'];
 
-// ===== 계정과목 분류 =====
-export type AccountSubjectCategory = 'asset' | 'liability' | 'capital' | 'revenue' | 'expense';
-
-export const ACCOUNT_CATEGORY_OPTIONS: { value: AccountSubjectCategory; label: string }[] = [
-  { value: 'asset', label: '자산' },
-  { value: 'liability', label: '부채' },
-  { value: 'capital', label: '자본' },
-  { value: 'revenue', label: '수익' },
-  { value: 'expense', label: '비용' },
-];
-
-export const ACCOUNT_CATEGORY_FILTER_OPTIONS: { value: string; label: string }[] = [
-  { value: 'all', label: '전체' },
-  ...ACCOUNT_CATEGORY_OPTIONS,
-];
-
-export const ACCOUNT_CATEGORY_LABELS: Record<AccountSubjectCategory, string> = {
-  asset: '자산',
-  liability: '부채',
-  capital: '자본',
-  revenue: '수익',
-  expense: '비용',
-};
-
 // ===== 분개 구분 (차변/대변) =====
 export type JournalSide = 'debit' | 'credit';
 
@@ -121,25 +97,6 @@ export interface GeneralJournalSummaryApiData {
   journal_incomplete_count?: number;
 }
 
-// ===== 계정과목 =====
-export interface AccountSubject {
-  id: string;
-  code: string;
-  name: string;
-  category: AccountSubjectCategory;
-  isActive: boolean;
-}
-
-export interface AccountSubjectApiData {
-  id: number;
-  code: string;
-  name: string;
-  category: string;
-  is_active: boolean | number;
-  created_at: string;
-  updated_at: string;
-}
-
 // ===== 분개 행 =====
 export interface JournalEntryRow {
   id: string;
@@ -216,17 +173,6 @@ export function transformSummaryApi(apiData: GeneralJournalSummaryApiData): Gene
   };
 }
 
-// ===== 계정과목 API → Frontend 변환 =====
-export function transformAccountSubjectApi(apiData: AccountSubjectApiData): AccountSubject {
-  return {
-    id: String(apiData.id),
-    code: apiData.code,
-    name: apiData.name,
-    category: apiData.category as AccountSubjectCategory,
-    isActive: Boolean(apiData.is_active),
-  };
-}
-
 // ===== 기간 버튼 → 날짜 변환 =====
 export function getPeriodDates(period: PeriodButtonValue): { start: string; end: string } {
   const today = new Date();

src/components/accounting/GiftCertificateManagement/GiftCertificateDetail.tsx

@@ -13,6 +13,7 @@ import {
   updateGiftCertificate,
   deleteGiftCertificate,
 } from './actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import {
   PURCHASE_PURPOSE_OPTIONS,
   ENTERTAINMENT_EXPENSE_OPTIONS,
@@ -80,6 +81,7 @@ export function GiftCertificateDetail({
         : await updateGiftCertificate(id!, formData);
 
       if (result.success) {
+        invalidateDashboard('giftCertificate');
         toast.success(isNew ? '상품권이 등록되었습니다.' : '상품권이 수정되었습니다.');
         router.push('/ko/accounting/gift-certificates');
       } else {
@@ -96,6 +98,7 @@ export function GiftCertificateDetail({
     try {
       const result = await deleteGiftCertificate(id);
       if (result.success) {
+        invalidateDashboard('giftCertificate');
         toast.success('상품권이 삭제되었습니다.');
         router.push('/ko/accounting/gift-certificates');
       } else {
@@ -134,8 +137,8 @@ export function GiftCertificateDetail({
               label="일련번호"
               value={formData.serialNumber}
               onChange={(v) => handleChange('serialNumber', v)}
-              placeholder="자동 생성"
-              disabled={!isNew}
+              placeholder="일련번호를 입력하세요"
+              disabled={!isEditable}
             />
             <FormField
               label="상품권명"

src/components/accounting/GiftCertificateManagement/actions.ts

@@ -1,144 +1,106 @@
 /**
- * 상품권 관리 서버 액션 (Mock)
+ * 상품권 관리 서버 액션
  *
- * API Endpoints (예정):
- * - GET /api/v1/gift-certificates - 목록 조회
- * - GET /api/v1/gift-certificates/{id} - 상세 조회
- * - POST /api/v1/gift-certificates - 등록
- * - PUT /api/v1/gift-certificates/{id} - 수정
- * - DELETE /api/v1/gift-certificates/{id} - 삭제
- * - GET /api/v1/gift-certificates/summary - 요약 통계
+ * API Endpoints (Loan API 재사용, category='gift_certificate'):
+ * - GET /api/v1/loans?category=gift_certificate - 목록 조회
+ * - GET /api/v1/loans/{id} - 상세 조회
+ * - POST /api/v1/loans - 등록
+ * - PUT /api/v1/loans/{id} - 수정
+ * - DELETE /api/v1/loans/{id} - 삭제
+ * - GET /api/v1/loans/summary?category=gift_certificate - 요약 통계
  */
 
 'use server';
 
-import type { ActionResult } from '@/lib/api/execute-server-action';
-// import { executeServerAction } from '@/lib/api/execute-server-action';
-// import { executePaginatedAction } from '@/lib/api/execute-paginated-action';
-// import { buildApiUrl } from '@/lib/api/query-params';
+import { executeServerAction, type ActionResult } from '@/lib/api/execute-server-action';
+import { executePaginatedAction, type PaginatedActionResult } from '@/lib/api/execute-paginated-action';
+import { buildApiUrl } from '@/lib/api/query-params';
 import type {
   GiftCertificateRecord,
   GiftCertificateFormData,
+  LoanApiData,
+} from './types';
+import {
+  transformApiToRecord,
+  transformApiToFormData,
+  transformFormToApi,
 } from './types';
 
-// ===== 상품권 목록 조회 (Mock) =====
-export async function getGiftCertificates(_params?: {
+// ===== 상품권 목록 조회 =====
+export async function getGiftCertificates(params?: {
   page?: number;
   perPage?: number;
   startDate?: string;
   endDate?: string;
   status?: string;
-}): Promise<ActionResult<GiftCertificateRecord[]>> {
-  // TODO: 실제 API 연동 시 교체
-  // return executePaginatedAction<GiftCertificateApiData, GiftCertificateRecord>({
-  //   url: buildApiUrl('/api/v1/gift-certificates', { ... }),
-  //   transform: transformApiToFrontend,
-  //   errorMessage: '상품권 목록 조회에 실패했습니다.',
-  // });
-  return { success: true, data: [] };
+  search?: string;
+}): Promise<PaginatedActionResult<GiftCertificateRecord>> {
+  return executePaginatedAction<LoanApiData, GiftCertificateRecord>({
+    url: buildApiUrl('/api/v1/loans', {
+      category: 'gift_certificate',
+      page: params?.page,
+      per_page: params?.perPage,
+      start_date: params?.startDate,
+      end_date: params?.endDate,
+      status: params?.status && params.status !== 'all' ? params.status : undefined,
+      search: params?.search,
+    }),
+    transform: transformApiToRecord,
+    errorMessage: '상품권 목록 조회에 실패했습니다.',
+  });
 }
 
-// ===== 상품권 상세 조회 (Mock) =====
+// ===== 상품권 상세 조회 =====
 export async function getGiftCertificateById(
-  _id: string
+  id: string
 ): Promise<ActionResult<GiftCertificateFormData>> {
-  // TODO: 실제 API 연동 시 교체
-  // return executeServerAction({
-  //   url: buildApiUrl(`/api/v1/gift-certificates/${id}`),
-  //   transform: transformDetailApiToFrontend,
-  //   errorMessage: '상품권 조회에 실패했습니다.',
-  // });
-  return {
-    success: true,
-    data: {
-      serialNumber: 'GC-2026-001',
-      name: '신세계 상품권',
-      faceValue: 500000,
-      vendorId: '',
-      vendorName: '신세계백화점',
-      purchaseDate: '2026-02-10',
-      purchasePurpose: 'entertainment',
-      entertainmentExpense: 'applicable',
-      status: 'used',
-      usedDate: '2026-02-20',
-      recipientName: '홍길동',
-      recipientOrganization: '(주)테크솔루션',
-      usageDescription: '거래처 접대용',
-      memo: '2월 접대비 처리 완료',
-    },
-  };
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/loans/${id}`),
+    transform: (data: LoanApiData) => transformApiToFormData(data),
+    errorMessage: '상품권 조회에 실패했습니다.',
+  });
 }
 
-// ===== 상품권 등록 (Mock) =====
+// ===== 상품권 등록 =====
 export async function createGiftCertificate(
-  _data: GiftCertificateFormData
+  data: GiftCertificateFormData
 ): Promise<ActionResult<GiftCertificateRecord>> {
-  // TODO: 실제 API 연동 시 교체
-  // return executeServerAction({
-  //   url: buildApiUrl('/api/v1/gift-certificates'),
-  //   method: 'POST',
-  //   body: transformFrontendToApi(data),
-  //   transform: transformApiToFrontend,
-  //   errorMessage: '상품권 등록에 실패했습니다.',
-  // });
-  return {
-    success: true,
-    data: {
-      id: crypto.randomUUID(),
-      serialNumber: _data.serialNumber || `GC-${Date.now()}`,
-      name: _data.name,
-      faceValue: _data.faceValue,
-      purchaseDate: _data.purchaseDate,
-      usedDate: _data.usedDate || null,
-      status: _data.status,
-      entertainmentExpense: _data.entertainmentExpense,
-    },
-  };
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/loans'),
+    method: 'POST',
+    body: transformFormToApi(data),
+    transform: (d: LoanApiData) => transformApiToRecord(d),
+    errorMessage: '상품권 등록에 실패했습니다.',
+  });
 }
 
-// ===== 상품권 수정 (Mock) =====
+// ===== 상품권 수정 =====
 export async function updateGiftCertificate(
-  _id: string,
-  _data: GiftCertificateFormData
+  id: string,
+  data: GiftCertificateFormData
 ): Promise<ActionResult<GiftCertificateRecord>> {
-  // TODO: 실제 API 연동 시 교체
-  // return executeServerAction({
-  //   url: buildApiUrl(`/api/v1/gift-certificates/${id}`),
-  //   method: 'PUT',
-  //   body: transformFrontendToApi(data),
-  //   transform: transformApiToFrontend,
-  //   errorMessage: '상품권 수정에 실패했습니다.',
-  // });
-  return {
-    success: true,
-    data: {
-      id: _id,
-      serialNumber: _data.serialNumber,
-      name: _data.name,
-      faceValue: _data.faceValue,
-      purchaseDate: _data.purchaseDate,
-      usedDate: _data.usedDate || null,
-      status: _data.status,
-      entertainmentExpense: _data.entertainmentExpense,
-    },
-  };
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/loans/${id}`),
+    method: 'PUT',
+    body: transformFormToApi(data),
+    transform: (d: LoanApiData) => transformApiToRecord(d),
+    errorMessage: '상품권 수정에 실패했습니다.',
+  });
 }
 
-// ===== 상품권 삭제 (Mock) =====
+// ===== 상품권 삭제 =====
 export async function deleteGiftCertificate(
-  _id: string
+  id: string
 ): Promise<ActionResult> {
-  // TODO: 실제 API 연동 시 교체
-  // return executeServerAction({
-  //   url: buildApiUrl(`/api/v1/gift-certificates/${id}`),
-  //   method: 'DELETE',
-  //   errorMessage: '상품권 삭제에 실패했습니다.',
-  // });
-  return { success: true };
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/loans/${id}`),
+    method: 'DELETE',
+    errorMessage: '상품권 삭제에 실패했습니다.',
+  });
 }
 
-// ===== 상품권 요약 통계 (Mock) =====
-export async function getGiftCertificateSummary(_params?: {
+// ===== 상품권 요약 통계 =====
+export async function getGiftCertificateSummary(params?: {
   startDate?: string;
   endDate?: string;
 }): Promise<ActionResult<{
@@ -151,23 +113,31 @@ export async function getGiftCertificateSummary(_params?: {
   entertainmentCount: number;
   entertainmentAmount: number;
 }>> {
-  // TODO: 실제 API 연동 시 교체
-  // return executeServerAction({
-  //   url: buildApiUrl('/api/v1/gift-certificates/summary', { ... }),
-  //   transform: transformSummary,
-  //   errorMessage: '상품권 요약 조회에 실패했습니다.',
-  // });
-  return {
-    success: true,
-    data: {
-      totalCount: 0,
-      totalAmount: 0,
-      holdingCount: 0,
-      holdingAmount: 0,
-      usedCount: 0,
-      usedAmount: 0,
-      entertainmentCount: 0,
-      entertainmentAmount: 0,
-    },
-  };
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/loans/summary', {
+      category: 'gift_certificate',
+      start_date: params?.startDate,
+      end_date: params?.endDate,
+    }),
+    transform: (data: {
+      total_count: number;
+      total_amount: number;
+      holding_count?: number;
+      holding_amount?: number;
+      used_count?: number;
+      used_amount?: number;
+      entertainment_count?: number;
+      entertainment_amount?: number;
+    }) => ({
+      totalCount: data.total_count ?? 0,
+      totalAmount: data.total_amount ?? 0,
+      holdingCount: data.holding_count ?? 0,
+      holdingAmount: data.holding_amount ?? 0,
+      usedCount: data.used_count ?? 0,
+      usedAmount: data.used_amount ?? 0,
+      entertainmentCount: data.entertainment_count ?? 0,
+      entertainmentAmount: data.entertainment_amount ?? 0,
+    }),
+    errorMessage: '상품권 요약 조회에 실패했습니다.',
+  });
 }

src/components/accounting/GiftCertificateManagement/index.tsx

@@ -44,8 +44,10 @@ import type {
 import {
   getGiftCertificates,
   getGiftCertificateSummary,
+  deleteGiftCertificate,
 } from './actions';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { formatNumber as formatAmount } from '@/lib/utils/amount';
 import { applyFilters, enumFilter } from '@/lib/utils/search';
 import { useDateRange } from '@/hooks';
@@ -123,7 +125,7 @@ export function GiftCertificateManagement() {
 
   // ===== 핸들러 =====
   const handleRowClick = useCallback((item: GiftCertificateRecord) => {
-    router.push(`/accounting/gift-certificates?mode=edit&id=${item.id}`);
+    router.push(`/accounting/gift-certificates?mode=view&id=${item.id}`);
   }, [router]);
 
   const handleCreate = useCallback(() => {
@@ -145,6 +147,14 @@ export function GiftCertificateManagement() {
           data,
           totalCount: data.length,
         }),
+        deleteItem: async (id: string) => {
+          const result = await deleteGiftCertificate(id);
+          if (result.success) {
+            invalidateDashboard('giftCertificate');
+            await loadData();
+          }
+          return { success: result.success, error: result.error };
+        },
       },
 
       columns: tableColumns,
@@ -359,7 +369,7 @@ export function GiftCertificateManagement() {
         );
       },
     }),
-    [data, summary, startDate, endDate, statusFilter, entertainmentFilter, handleRowClick, handleCreate]
+    [data, summary, startDate, endDate, statusFilter, entertainmentFilter, handleRowClick, handleCreate, loadData]
   );
 
   return (

src/components/accounting/GiftCertificateManagement/types.ts

@@ -104,3 +104,94 @@ export function createEmptyFormData(): GiftCertificateFormData {
 
 // ===== 액면가 50만원 기준 =====
 export const FACE_VALUE_THRESHOLD = 500000;
+
+// ===== Loan API 응답 타입 =====
+export interface LoanApiData {
+  id: number;
+  tenant_id: number;
+  user_id: number | null;
+  loan_date: string;
+  amount: string;
+  purpose: string | null;
+  settlement_date: string | null;
+  settlement_amount: string | null;
+  status: string;
+  category: string | null;
+  metadata: {
+    serial_number?: string;
+    cert_name?: string;
+    vendor_id?: string;
+    vendor_name?: string;
+    purchase_purpose?: string;
+    entertainment_expense?: string;
+    recipient_name?: string;
+    recipient_organization?: string;
+    usage_description?: string;
+    memo?: string;
+  } | null;
+  withdrawal_id: number | null;
+  created_by: number | null;
+  updated_by: number | null;
+  user?: { id: number; name: string; email: string } | null;
+  creator?: { id: number; name: string } | null;
+}
+
+// ===== API → 프론트 변환 (목록용) =====
+export function transformApiToRecord(api: LoanApiData): GiftCertificateRecord {
+  const meta = api.metadata ?? {};
+  return {
+    id: String(api.id),
+    serialNumber: meta.serial_number ?? '',
+    name: meta.cert_name ?? '',
+    faceValue: parseFloat(api.amount) || 0,
+    purchaseDate: api.loan_date ?? '',
+    usedDate: api.settlement_date ?? null,
+    status: (api.status as GiftCertificateStatus) ?? 'holding',
+    entertainmentExpense: (meta.entertainment_expense as EntertainmentExpense) ?? 'not_applicable',
+  };
+}
+
+// ===== API → 프론트 변환 (상세/폼용) =====
+export function transformApiToFormData(api: LoanApiData): GiftCertificateFormData {
+  const meta = api.metadata ?? {};
+  return {
+    serialNumber: meta.serial_number ?? '',
+    name: meta.cert_name ?? '',
+    faceValue: parseFloat(api.amount) || 0,
+    vendorId: meta.vendor_id ?? '',
+    vendorName: meta.vendor_name ?? '',
+    purchaseDate: api.loan_date ?? '',
+    purchasePurpose: (meta.purchase_purpose as PurchasePurpose) ?? 'promotion',
+    entertainmentExpense: (meta.entertainment_expense as EntertainmentExpense) ?? 'not_applicable',
+    status: (api.status as GiftCertificateStatus) ?? 'holding',
+    usedDate: api.settlement_date ?? '',
+    recipientName: meta.recipient_name ?? '',
+    recipientOrganization: meta.recipient_organization ?? '',
+    usageDescription: meta.usage_description ?? '',
+    memo: meta.memo ?? '',
+  };
+}
+
+// ===== 프론트 → API 변환 =====
+export function transformFormToApi(data: GiftCertificateFormData): Record<string, unknown> {
+  return {
+    loan_date: data.purchaseDate,
+    amount: data.faceValue,
+    purpose: data.usageDescription || null,
+    category: 'gift_certificate',
+    status: data.status,
+    settlement_date: data.usedDate || null,
+    metadata: {
+      serial_number: data.serialNumber || null,
+      cert_name: data.name || null,
+      vendor_id: data.vendorId || null,
+      vendor_name: data.vendorName || null,
+      purchase_purpose: data.purchasePurpose || null,
+      entertainment_expense: data.entertainmentExpense || null,
+      recipient_name: data.recipientName || null,
+      recipient_organization: data.recipientOrganization || null,
+      usage_description: data.usageDescription || null,
+      memo: data.memo || null,
+    },
+  };
+}

src/components/accounting/PurchaseManagement/PurchaseDetail.tsx

@@ -24,8 +24,7 @@ import { purchaseConfig } from './purchaseConfig';
 import { DocumentDetailModalV2 as DocumentDetailModal } from '@/components/approval/DocumentDetail';
 import type { ProposalDocumentData, ExpenseReportDocumentData, ExpenseEstimateDocumentData } from '@/components/approval/DocumentDetail/types';
 import { getApprovalById } from '@/components/approval/DocumentCreate/actions';
-import type { PurchaseRecord, PurchaseItem, PurchaseType } from './types';
-import { PURCHASE_TYPE_LABELS } from './types';
+import type { PurchaseRecord, PurchaseItem } from './types';
 import {
   getPurchaseById,
   createPurchase,
@@ -33,6 +32,7 @@ import {
   deletePurchase,
 } from './actions';
 import { getClients } from '../VendorManagement/actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { toast } from 'sonner';
 import { formatNumber as formatAmount } from '@/lib/utils/amount';
 
@@ -74,7 +74,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
   const [purchaseDate, setPurchaseDate] = useState(format(new Date(), 'yyyy-MM-dd'));
   const [vendorId, setVendorId] = useState('');
   const [vendorName, setVendorName] = useState('');
-  const [purchaseType, setPurchaseType] = useState<PurchaseType>('unset');
+  // purchaseType 삭제됨 (기획서 P.109)
   const [items, setItems] = useState<PurchaseItem[]>([createEmptyItem()]);
   const [taxInvoiceReceived, setTaxInvoiceReceived] = useState(false);
 
@@ -126,7 +126,6 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
           setPurchaseDate(data.purchaseDate);
           setVendorId(data.vendorId);
           setVendorName(data.vendorName);
-          setPurchaseType(data.purchaseType);
           setItems(data.items.length > 0 ? data.items : [createEmptyItem()]);
           setTaxInvoiceReceived(data.taxInvoiceReceived);
           setSourceDocument(data.sourceDocument);
@@ -250,7 +249,6 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
       supplyAmount: totals.supplyAmount,
       vat: totals.vat,
       totalAmount: totals.total,
-      purchaseType,
       taxInvoiceReceived,
     };
 
@@ -263,6 +261,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
       }
 
       if (result?.success) {
+        invalidateDashboard('purchase');
         toast.success(isNewMode ? '매입이 등록되었습니다.' : '매입이 수정되었습니다.');
         return { success: true };
       } else {
@@ -275,7 +274,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
     } finally {
       setIsSaving(false);
     }
-  }, [purchaseDate, vendorId, totals, purchaseType, taxInvoiceReceived, isNewMode, purchaseId]);
+  }, [purchaseDate, vendorId, totals, taxInvoiceReceived, isNewMode, purchaseId]);
 
   // ===== 삭제 (IntegratedDetailTemplate 호환) =====
   const handleDelete = useCallback(async (): Promise<{ success: boolean; error?: string }> => {
@@ -285,6 +284,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
       const result = await deletePurchase(purchaseId);
 
       if (result.success) {
+        invalidateDashboard('purchase');
         toast.success('매입이 삭제되었습니다.');
         return { success: true };
       } else {
@@ -301,179 +301,101 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
   const renderFormContent = () => (
     <>
       <div className="space-y-6">
-        {/* ===== 기본 정보 섹션 ===== */}
+        {/* ===== 기본 정보 섹션 (품의서/지출결의서 + 예상비용) ===== */}
         <Card>
           <CardHeader className="pb-3">
             <CardTitle className="text-lg">기본 정보</CardTitle>
           </CardHeader>
-          <CardContent className="space-y-4">
-            {/* 품의서/지출결의서인 경우 전용 레이아웃 */}
-            {sourceDocument ? (
-              <>
-                {/* 문서 타입 및 열람 버튼 */}
-                <div className="flex flex-col sm:flex-row sm:items-center gap-3 p-3 bg-orange-50 border border-orange-200 rounded-lg">
-                  <div className="flex items-center gap-2">
-                    <Badge variant="outline" className={getPresetStyle('orange')}>
-                      {sourceDocument.type === 'proposal' ? '품의서' : '지출결의서'}
-                    </Badge>
-                    <span className="text-sm text-muted-foreground">연결된 문서가 있습니다</span>
-                  </div>
+          <CardContent>
+            <div className="grid grid-cols-1 md:grid-cols-2 gap-6">
+              {/* 품의서/지출결의서 */}
+              <div className="space-y-2">
+                <Label>품의서</Label>
+                <div className="flex items-center gap-2">
+                  <Input
+                    value={sourceDocument ? `${sourceDocument.documentNo} ${sourceDocument.title}` : ''}
+                    readOnly
+                    disabled
+                    placeholder="연결된 품의서 없음"
+                    className="bg-gray-50"
+                  />
                   <Button
                     variant="outline"
                     size="sm"
-                    className="sm:ml-auto border-orange-300 text-orange-700 hover:bg-orange-100 w-full sm:w-auto"
+                    className="shrink-0"
                     onClick={handleOpenDocument}
+                    disabled={!sourceDocument}
                   >
                     <Eye className="h-4 w-4 mr-1" />
-                    문서 열람
+                    열람
                   </Button>
                 </div>
-
-                {/* 품의서/지출결의서용 필드 */}
-                <div className="grid grid-cols-1 md:grid-cols-2 gap-6">
-                  {/* 품의서/지출결의서 제목 */}
-                  <div className="space-y-2 md:col-span-2">
-                    <Label>{sourceDocument.type === 'proposal' ? '품의서' : '지출결의서'} 제목</Label>
-                    <Input
-                      value={sourceDocument.title}
-                      readOnly
-                      disabled
-                      className="bg-gray-50"
-                    />
-                  </div>
-
-                  {/* 예상비용 */}
-                  <div className="space-y-2">
-                    <Label>예상비용</Label>
-                    <Input
-                      value={`${formatAmount(sourceDocument.expectedCost)}원`}
-                      readOnly
-                      disabled
-                      className="bg-gray-50"
-                    />
-                  </div>
-
-                  {/* 매입번호 */}
-                  <div className="space-y-2">
-                    <Label>매입번호</Label>
-                    <Input
-                      value={purchaseNo}
-                      readOnly
-                      disabled
-                      className="bg-gray-50"
-                    />
-                  </div>
-
-                  {/* 거래처명 */}
-                  <div className="space-y-2">
-                    <Label>거래처명</Label>
-                    <Select
-                      value={vendorId}
-                      onValueChange={handleVendorChange}
-                      disabled={isViewMode}
-                    >
-                      <SelectTrigger>
-                        <SelectValue placeholder="거래처 선택" />
-                      </SelectTrigger>
-                      <SelectContent>
-                        {clients.map((client) => (
-                          <SelectItem key={client.id} value={client.id}>
-                            {client.name}
-                          </SelectItem>
-                        ))}
-                      </SelectContent>
-                    </Select>
-                  </div>
-
-                  {/* 매입 유형 */}
-                  <div className="space-y-2">
-                    <Label>매입 유형</Label>
-                    <Select
-                      value={purchaseType}
-                      onValueChange={(value) => setPurchaseType(value as PurchaseType)}
-                      disabled={isViewMode}
-                    >
-                      <SelectTrigger>
-                        <SelectValue placeholder="매입 유형 선택" />
-                      </SelectTrigger>
-                      <SelectContent>
-                        {Object.entries(PURCHASE_TYPE_LABELS).map(([key, label]) => (
-                          <SelectItem key={key} value={key}>
-                            {label}
-                          </SelectItem>
-                        ))}
-                      </SelectContent>
-                    </Select>
-                  </div>
-                </div>
-              </>
-            ) : (
-              /* 일반 매입 (품의서/지출결의서 없는 경우) */
-              <div className="grid grid-cols-1 md:grid-cols-2 gap-6">
-                {/* 매입번호 */}
-                <div className="space-y-2">
-                  <Label>매입번호</Label>
-                  <Input
-                    value={purchaseNo}
-                    readOnly
-                    disabled
-                    className="bg-gray-50"
-                  />
-                </div>
-
-                {/* 매입일 */}
-                <div className="space-y-2">
-                  <Label>매입일</Label>
-                  <DatePicker
-                    value={purchaseDate}
-                    onChange={setPurchaseDate}
-                    disabled={isViewMode}
-                  />
-                </div>
-
-                {/* 거래처명 */}
-                <div className="space-y-2">
-                  <Label>거래처명</Label>
-                  <Select
-                    value={vendorId}
-                    onValueChange={handleVendorChange}
-                    disabled={isViewMode}
-                  >
-                    <SelectTrigger>
-                      <SelectValue placeholder="거래처 선택" />
-                    </SelectTrigger>
-                    <SelectContent>
-                      {clients.map((client) => (
-                        <SelectItem key={client.id} value={client.id}>
-                          {client.name}
-                        </SelectItem>
-                      ))}
-                    </SelectContent>
-                  </Select>
-                </div>
-
-                {/* 매입 유형 */}
-                <div className="space-y-2">
-                  <Label>매입 유형</Label>
-                  <Select
-                    value={purchaseType}
-                    onValueChange={(value) => setPurchaseType(value as PurchaseType)}
-                    disabled={isViewMode}
-                  >
-                    <SelectTrigger>
-                      <SelectValue placeholder="매입 유형 선택" />
-                    </SelectTrigger>
-                    <SelectContent>
-                      {Object.entries(PURCHASE_TYPE_LABELS).map(([key, label]) => (
-                        <SelectItem key={key} value={key}>
-                          {label}
-                        </SelectItem>
-                      ))}
-                    </SelectContent>
-                  </Select>
-                </div>
               </div>
-            )}
+
+              {/* 예상비용 */}
+              <div className="space-y-2">
+                <Label>예상비용</Label>
+                <Input
+                  value={sourceDocument ? `${formatAmount(sourceDocument.expectedCost)}원` : ''}
+                  readOnly
+                  disabled
+                  placeholder="-"
+                  className="bg-gray-50"
+                />
+              </div>
+            </div>
+          </CardContent>
+        </Card>
+
+        {/* ===== 매입 정보 섹션 ===== */}
+        <Card>
+          <CardHeader className="pb-3">
+            <CardTitle className="text-lg">매입 정보</CardTitle>
+          </CardHeader>
+          <CardContent>
+            <div className="grid grid-cols-1 md:grid-cols-3 gap-6">
+              {/* 매입번호 */}
+              <div className="space-y-2">
+                <Label>매입번호</Label>
+                <Input
+                  value={purchaseNo}
+                  readOnly
+                  disabled
+                  className="bg-gray-50"
+                />
+              </div>
+
+              {/* 매입일 */}
+              <div className="space-y-2">
+                <Label>매입일</Label>
+                <DatePicker
+                  value={purchaseDate}
+                  onChange={setPurchaseDate}
+                  disabled={isViewMode}
+                />
+              </div>
+
+              {/* 거래처명 */}
+              <div className="space-y-2">
+                <Label>거래처명</Label>
+                <Select
+                  value={vendorId}
+                  onValueChange={handleVendorChange}
+                  disabled={isViewMode}
+                >
+                  <SelectTrigger>
+                    <SelectValue placeholder="거래처 선택" />
+                  </SelectTrigger>
+                  <SelectContent>
+                    {clients.map((client) => (
+                      <SelectItem key={client.id} value={client.id}>
+                        {client.name}
+                      </SelectItem>
+                    ))}
+                  </SelectContent>
+                </Select>
+              </div>
+            </div>
           </CardContent>
         </Card>
 

src/components/accounting/PurchaseManagement/index.tsx

@@ -26,8 +26,7 @@ import {
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { Checkbox } from '@/components/ui/checkbox';
-import { Badge } from '@/components/ui/badge';
-import { getPresetStyle } from '@/lib/utils/status-config';
+// Badge, getPresetStyle removed (매입유형/연결문서 컬럼 삭제)
 import { Switch } from '@/components/ui/switch';
 import {
   Dialog,
@@ -57,12 +56,11 @@ import { MobileCard } from '@/components/organisms/MobileCard';
 import type { PurchaseRecord } from './types';
 import {
   SORT_OPTIONS,
-  PURCHASE_TYPE_LABELS,
-  PURCHASE_TYPE_FILTER_OPTIONS,
-  ISSUANCE_FILTER_OPTIONS,
+  TAX_INVOICE_RECEIVED_FILTER_OPTIONS,
   ACCOUNT_SUBJECT_SELECTOR_OPTIONS,
 } from './types';
 import { getPurchases, togglePurchaseTaxInvoice, deletePurchase } from './actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { formatNumber } from '@/lib/utils/amount';
 
 // ===== 테이블 컬럼 정의 =====
@@ -71,11 +69,9 @@ const tableColumns = [
   { key: 'purchaseNo', label: '매입번호', sortable: true },
   { key: 'purchaseDate', label: '매입일', sortable: true },
   { key: 'vendorName', label: '거래처', sortable: true },
-  { key: 'sourceDocument', label: '연결문서', className: 'text-center', sortable: true },
   { key: 'supplyAmount', label: '공급가액', className: 'text-right', sortable: true },
   { key: 'vat', label: '부가세', className: 'text-right', sortable: true },
   { key: 'totalAmount', label: '합계금액', className: 'text-right', sortable: true },
-  { key: 'purchaseType', label: '매입유형', className: 'text-center', sortable: true },
   { key: 'taxInvoice', label: '세금계산서 수취 확인', className: 'text-center' },
 ];
 
@@ -92,8 +88,7 @@ export function PurchaseManagement() {
   // 통합 필터 상태 (filterConfig 기반)
   const [filterValues, setFilterValues] = useState<Record<string, string | string[]>>({
     vendor: 'all',
-    purchaseType: 'all',
-    issuance: 'all',
+    taxInvoiceReceived: 'all',
     sort: 'latest',
   });
 
@@ -142,9 +137,8 @@ export function PurchaseManagement() {
         return date.getMonth() === currentMonth && date.getFullYear() === currentYear;
       })
       .reduce((sum, d) => sum + d.totalAmount, 0);
-    const unsetTypeCount = purchaseData.filter(d => d.purchaseType === 'unset').length;
     const taxInvoicePendingCount = purchaseData.filter(d => !d.taxInvoiceReceived).length;
-    return { totalPurchaseAmount, monthlyAmount, unsetTypeCount, taxInvoicePendingCount };
+    return { totalPurchaseAmount, monthlyAmount, taxInvoicePendingCount };
   }, [purchaseData]);
 
   // ===== 거래처 목록 (필터용) =====
@@ -163,17 +157,10 @@ export function PurchaseManagement() {
       allOptionLabel: '거래처 전체',
     },
     {
-      key: 'purchaseType',
-      label: '매입유형',
+      key: 'taxInvoiceReceived',
+      label: '세금계산서 수취여부',
       type: 'single',
-      options: PURCHASE_TYPE_FILTER_OPTIONS.filter(o => o.value !== 'all'),
-      allOptionLabel: '전체',
-    },
-    {
-      key: 'issuance',
-      label: '발행여부',
-      type: 'single',
-      options: ISSUANCE_FILTER_OPTIONS.filter(o => o.value !== 'all'),
+      options: TAX_INVOICE_RECEIVED_FILTER_OPTIONS.filter(o => o.value !== 'all'),
       allOptionLabel: '전체',
     },
     {
@@ -194,8 +181,7 @@ export function PurchaseManagement() {
   const handleFilterReset = useCallback(() => {
     setFilterValues({
       vendor: 'all',
-      purchaseType: 'all',
-      issuance: 'all',
+      taxInvoiceReceived: 'all',
       sort: 'latest',
     });
   }, []);
@@ -268,6 +254,7 @@ export function PurchaseManagement() {
         deleteItem: async (id: string) => {
           const result = await deletePurchase(id);
           if (result.success) {
+            invalidateDashboard('purchase');
             setPurchaseData(prev => prev.filter(item => item.id !== id));
             toast.success('매입이 삭제되었습니다.');
           }
@@ -309,18 +296,16 @@ export function PurchaseManagement() {
           }
 
           const vendorVal = fv.vendor as string;
-          const purchaseTypeVal = fv.purchaseType as string;
-          const issuanceVal = fv.issuance as string;
+          const taxInvoiceReceivedVal = fv.taxInvoiceReceived as string;
           // 거래처 필터
           if (vendorVal !== 'all' && item.vendorName !== vendorVal) {
             return false;
           }
-          // 매입유형 필터
-          if (purchaseTypeVal !== 'all' && item.purchaseType !== purchaseTypeVal) {
+          // 세금계산서 수취여부 필터
+          if (taxInvoiceReceivedVal === 'received' && !item.taxInvoiceReceived) {
             return false;
           }
-          // 발행여부 필터
-          if (issuanceVal === 'taxInvoicePending' && item.taxInvoiceReceived) {
+          if (taxInvoiceReceivedVal === 'notReceived' && item.taxInvoiceReceived) {
             return false;
           }
           return true;
@@ -393,9 +378,8 @@ export function PurchaseManagement() {
 
       // Stats 카드
       computeStats: (): StatCard[] => [
-        { label: '총 매입', value: `${formatNumber(stats.totalPurchaseAmount)}원`, icon: Receipt, iconColor: 'text-blue-500' },
+        { label: '총매입', value: `${formatNumber(stats.totalPurchaseAmount)}원`, icon: Receipt, iconColor: 'text-blue-500' },
         { label: '당월 매입', value: `${formatNumber(stats.monthlyAmount)}원`, icon: Receipt, iconColor: 'text-green-500' },
-        { label: '매입유형 미설정', value: `${stats.unsetTypeCount}건`, icon: Receipt, iconColor: 'text-orange-500' },
         { label: '세금계산서 수취 미확인', value: `${stats.taxInvoicePendingCount}건`, icon: Receipt, iconColor: 'text-red-500' },
       ],
 
@@ -406,13 +390,10 @@ export function PurchaseManagement() {
           <TableCell className="text-center"></TableCell>
           <TableCell className="font-bold">합계</TableCell>
           <TableCell></TableCell>
-          <TableCell></TableCell>
-          <TableCell></TableCell>
           <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalSupplyAmount)}</TableCell>
           <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalVat)}</TableCell>
           <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalAmount)}</TableCell>
           <TableCell></TableCell>
-          <TableCell></TableCell>
         </TableRow>
       ),
 
@@ -428,9 +409,7 @@ export function PurchaseManagement() {
         index: number,
         globalIndex: number,
         handlers: SelectionHandlers & RowClickHandlers<PurchaseRecord>
-      ) => {
-        const isUnsetType = item.purchaseType === 'unset';
-        return (
+      ) => (
           <TableRow
             key={item.id}
             className="hover:bg-muted/50 cursor-pointer"
@@ -443,26 +422,9 @@ export function PurchaseManagement() {
             <TableCell className="text-sm font-medium">{item.purchaseNo}</TableCell>
             <TableCell>{item.purchaseDate}</TableCell>
             <TableCell>{item.vendorName}</TableCell>
-            <TableCell className="text-center">
-              {item.sourceDocument ? (
-                <Badge variant="outline" className={`text-xs ${getPresetStyle('info')}`}>
-                  {item.sourceDocument.type === 'proposal' ? '품의서' : '지출결의서'}
-                </Badge>
-              ) : (
-                <span className="text-gray-400 text-xs">-</span>
-              )}
-            </TableCell>
             <TableCell className="text-right">{formatNumber(item.supplyAmount)}</TableCell>
             <TableCell className="text-right">{formatNumber(item.vat)}</TableCell>
             <TableCell className="text-right font-medium">{formatNumber(item.totalAmount)}</TableCell>
-            <TableCell className="text-center">
-              <Badge
-                variant="outline"
-                className={isUnsetType ? 'border-red-500 text-red-500 bg-red-50' : ''}
-              >
-                {PURCHASE_TYPE_LABELS[item.purchaseType]}
-              </Badge>
-            </TableCell>
             <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
               <div className="flex items-center justify-center gap-1">
                 <Switch
@@ -474,8 +436,7 @@ export function PurchaseManagement() {
               </div>
             </TableCell>
           </TableRow>
-        );
-      },
+        ),
 
       // 모바일 카드 렌더링
       renderMobileCard: (
@@ -488,14 +449,11 @@ export function PurchaseManagement() {
           key={item.id}
           title={item.vendorName}
           subtitle={item.purchaseNo}
-          badge={PURCHASE_TYPE_LABELS[item.purchaseType]}
-          badgeVariant="outline"
           isSelected={handlers.isSelected}
           onToggle={handlers.onToggle}
           onClick={() => handleRowClick(item)}
           details={[
             { label: '매입일', value: item.purchaseDate },
-            { label: '연결문서', value: item.sourceDocument ? (item.sourceDocument.type === 'proposal' ? '품의서' : '지출결의서') : '-' },
             { label: '공급가액', value: `${formatNumber(item.supplyAmount)}원` },
             { label: '합계금액', value: `${formatNumber(item.totalAmount)}원` },
           ]}

src/components/accounting/PurchaseManagement/types.ts

@@ -81,8 +81,8 @@ export interface PurchaseRecord {
 // 정렬 옵션
 export type SortOption = 'latest' | 'oldest' | 'amountHigh' | 'amountLow';
 
-// 발행여부 필터
-export type IssuanceFilter = 'all' | 'taxInvoicePending';
+// 세금계산서 수취여부 필터
+export type TaxInvoiceReceivedFilter = 'all' | 'received' | 'notReceived';
 
 // ===== 상수 정의 =====
 
@@ -154,10 +154,11 @@ export const PURCHASE_TYPE_FILTER_OPTIONS: { value: string; label: string }[] =
   { value: 'unset', label: '미설정' },
 ];
 
-// 발행여부 필터 옵션
-export const ISSUANCE_FILTER_OPTIONS: { value: IssuanceFilter; label: string }[] = [
+// 세금계산서 수취여부 필터 옵션
+export const TAX_INVOICE_RECEIVED_FILTER_OPTIONS: { value: TaxInvoiceReceivedFilter; label: string }[] = [
   { value: 'all', label: '전체' },
-  { value: 'taxInvoicePending', label: '세금계산서 미수취' },
+  { value: 'received', label: '수취 확인' },
+  { value: 'notReceived', label: '수취 미확인' },
 ];
 
 // 계정과목명 셀렉터 옵션 (상단 일괄 변경용)

src/components/accounting/ReceivablesStatus/index.tsx

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

src/components/accounting/SalesManagement/SalesDetail.tsx

@@ -32,9 +32,9 @@ import {
 import { IntegratedDetailTemplate } from '@/components/templates/IntegratedDetailTemplate';
 import { LineItemsTable, useLineItems } from '@/components/organisms/LineItemsTable';
 import { salesConfig } from './salesConfig';
-import type { SalesRecord, SalesItem, SalesType } from './types';
-import { SALES_TYPE_OPTIONS } from './types';
+import type { SalesRecord, SalesItem } from './types';
 import { getSaleById, createSale, updateSale, deleteSale } from './actions';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { toast } from 'sonner';
 import { getClients } from '../VendorManagement/actions';
 
@@ -78,7 +78,6 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
   const [salesDate, setSalesDate] = useState(format(new Date(), 'yyyy-MM-dd'));
   const [vendorId, setVendorId] = useState('');
   const [vendorName, setVendorName] = useState('');
-  const [salesType, setSalesType] = useState<SalesType>('product');
   const [items, setItems] = useState<SalesItem[]>([createEmptyItem()]);
   const [taxInvoiceIssued, setTaxInvoiceIssued] = useState(false);
   const [transactionStatementIssued, setTransactionStatementIssued] = useState(false);
@@ -126,7 +125,6 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
           setSalesDate(data.salesDate);
           setVendorId(data.vendorId);
           setVendorName(data.vendorName);
-          setSalesType(data.salesType);
           setItems(data.items.length > 0 ? data.items : [createEmptyItem()]);
           setTaxInvoiceIssued(data.taxInvoiceIssued);
           setTransactionStatementIssued(data.transactionStatementIssued);
@@ -158,7 +156,6 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
     const saleData: Partial<SalesRecord> = {
       salesDate,
       vendorId,
-      salesType,
       items,
       totalSupplyAmount: totals.supplyAmount,
       totalVat: totals.vat,
@@ -177,6 +174,7 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
       }
 
       if (result?.success) {
+        invalidateDashboard('sales');
         toast.success(isNewMode ? '매출이 등록되었습니다.' : '매출이 수정되었습니다.');
         return { success: true };
       } else {
@@ -189,7 +187,7 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
     } finally {
       setIsSaving(false);
     }
-  }, [salesDate, vendorId, salesType, items, totals, taxInvoiceIssued, transactionStatementIssued, note, isNewMode, salesId]);
+  }, [salesDate, vendorId, items, totals, taxInvoiceIssued, transactionStatementIssued, note, isNewMode, salesId]);
 
   // ===== 삭제 (IntegratedDetailTemplate 호환) =====
   const handleDelete = useCallback(async (): Promise<{ success: boolean; error?: string }> => {
@@ -199,6 +197,7 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
       const result = await deleteSale(salesId);
 
       if (result.success) {
+        invalidateDashboard('sales');
         toast.success('매출이 삭제되었습니다.');
         return { success: true };
       } else {
@@ -268,23 +267,6 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
                 </SelectContent>
               </Select>
             </div>
-
-            {/* 매출 유형 */}
-            <div className="space-y-2">
-              <Label htmlFor="salesType">매출 유형</Label>
-              <Select value={salesType} onValueChange={(v) => setSalesType(v as SalesType)} disabled={isViewMode}>
-                <SelectTrigger>
-                  <SelectValue placeholder="선택" />
-                </SelectTrigger>
-                <SelectContent>
-                  {SALES_TYPE_OPTIONS.filter(o => o.value !== 'all').map((option) => (
-                    <SelectItem key={option.value} value={option.value}>
-                      {option.label}
-                    </SelectItem>
-                  ))}
-                </SelectContent>
-              </Select>
-            </div>
           </div>
         </CardContent>
       </Card>
@@ -318,28 +300,42 @@ export function SalesDetail({ mode, salesId }: SalesDetailProps) {
           <CardTitle className="text-lg">세금계산서</CardTitle>
         </CardHeader>
         <CardContent>
-          <div className="flex items-center justify-between">
-            <div className="flex items-center gap-3">
-              <Label htmlFor="taxInvoice">세금계산서 발행</Label>
-              <Switch
-                id="taxInvoice"
-                checked={taxInvoiceIssued}
-                onCheckedChange={setTaxInvoiceIssued}
-                disabled={isViewMode}
-              />
+          <div className="space-y-4">
+            <div className="flex items-center justify-between">
+              <div className="flex items-center gap-3">
+                <Label htmlFor="taxInvoice">세금계산서 발행</Label>
+                <Switch
+                  id="taxInvoice"
+                  checked={taxInvoiceIssued}
+                  onCheckedChange={setTaxInvoiceIssued}
+                  disabled={isViewMode}
+                />
+              </div>
+              <div className="flex items-center gap-2">
+                {taxInvoiceIssued ? (
+                  <span className="text-sm text-green-600 flex items-center gap-1">
+                    <FileText className="h-4 w-4" />
+                    발행완료
+                  </span>
+                ) : (
+                  <span className="text-sm text-gray-500 flex items-center gap-1">
+                    <FileText className="h-4 w-4" />
+                    미발행
+                  </span>
+                )}
+              </div>
             </div>
-            <div className="flex items-center gap-2">
-              {taxInvoiceIssued ? (
-                <span className="text-sm text-green-600 flex items-center gap-1">
-                  <FileText className="h-4 w-4" />
-                  발행완료
-                </span>
-              ) : (
-                <span className="text-sm text-gray-500 flex items-center gap-1">
-                  <FileText className="h-4 w-4" />
-                  미발행
-                </span>
-              )}
+            <div className="flex justify-end">
+              <Button
+                variant="default"
+                className="bg-gray-900 hover:bg-gray-800 text-white"
+                onClick={() => {
+                  toast.info('세금계산서 발행 기능 준비 중입니다.');
+                }}
+              >
+                <FileText className="h-4 w-4 mr-2" />
+                세금계산서 발행하기
+              </Button>
             </div>
           </div>
         </CardContent>

src/components/accounting/SalesManagement/index.tsx

@@ -25,7 +25,6 @@ import {
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { Checkbox } from '@/components/ui/checkbox';
-import { Badge } from '@/components/ui/badge';
 import { Switch } from '@/components/ui/switch';
 import {
   Dialog,
@@ -55,11 +54,8 @@ import { MobileCard } from '@/components/organisms/MobileCard';
 import type { SalesRecord } from './types';
 import {
   SORT_OPTIONS,
-  SALES_STATUS_LABELS,
-  SALES_STATUS_COLORS,
-  SALES_TYPE_LABELS,
-  SALES_TYPE_FILTER_OPTIONS,
-  ISSUANCE_FILTER_OPTIONS,
+  TAX_INVOICE_FILTER_OPTIONS,
+  TRANSACTION_STATEMENT_FILTER_OPTIONS,
   ACCOUNT_SUBJECT_SELECTOR_OPTIONS,
 } from './types';
 import { getSales, deleteSale, toggleSaleIssuance } from './actions';
@@ -83,7 +79,6 @@ const tableColumns = [
   { key: 'supplyAmount', label: '공급가액', className: 'text-right', sortable: true },
   { key: 'vat', label: '부가세', className: 'text-right', sortable: true },
   { key: 'totalAmount', label: '합계금액', className: 'text-right', sortable: true },
-  { key: 'salesType', label: '매출유형', className: 'text-center', sortable: true },
   { key: 'taxInvoice', label: '세금계산서 발행완료', className: 'text-center' },
   { key: 'transactionStatement', label: '거래명세서 발행완료', className: 'text-center' },
 ];
@@ -113,8 +108,8 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
   // 필터 초기값 (filterConfig 기반 - ULP가 내부 state로 관리)
   const initialFilterValues: Record<string, string | string[]> = {
     vendor: 'all',
-    salesType: 'all',
-    issuance: 'all',
+    taxInvoice: 'all',
+    transactionStatement: 'all',
     sort: 'latest',
   };
 
@@ -148,17 +143,17 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
       allOptionLabel: '거래처 전체',
     },
     {
-      key: 'salesType',
-      label: '매출유형',
+      key: 'taxInvoice',
+      label: '세금계산서 발행여부',
       type: 'single',
-      options: SALES_TYPE_FILTER_OPTIONS.filter(o => o.value !== 'all'),
+      options: TAX_INVOICE_FILTER_OPTIONS.filter(o => o.value !== 'all'),
       allOptionLabel: '전체',
     },
     {
-      key: 'issuance',
-      label: '발행여부',
+      key: 'transactionStatement',
+      label: '거래명세서 발행여부',
       type: 'single',
-      options: ISSUANCE_FILTER_OPTIONS.filter(o => o.value !== 'all'),
+      options: TRANSACTION_STATEMENT_FILTER_OPTIONS.filter(o => o.value !== 'all'),
       allOptionLabel: '전체',
     },
     {
@@ -322,18 +317,24 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
       // 검색은 searchFilter에서 처리하므로 여기서는 필터만 처리
       customFilterFn: (items, fv) => {
         if (!items || items.length === 0) return items;
-        const issuanceVal = fv.issuance as string;
+        const taxInvoiceVal = fv.taxInvoice as string;
+        const transactionStatementVal = fv.transactionStatement as string;
 
         let result = applyFilters(items, [
           enumFilter('vendorName', fv.vendor as string),
-          enumFilter('salesType', fv.salesType as string),
         ]);
 
-        // 발행여부 필터 (특수 로직 - enumFilter로 대체 불가)
-        if (issuanceVal === 'taxInvoicePending') {
+        // 세금계산서 발행여부 필터
+        if (taxInvoiceVal === 'issued') {
+          result = result.filter(item => item.taxInvoiceIssued);
+        } else if (taxInvoiceVal === 'notIssued') {
           result = result.filter(item => !item.taxInvoiceIssued);
         }
-        if (issuanceVal === 'transactionStatementPending') {
+
+        // 거래명세서 발행여부 필터
+        if (transactionStatementVal === 'issued') {
+          result = result.filter(item => item.transactionStatementIssued);
+        } else if (transactionStatementVal === 'notIssued') {
           result = result.filter(item => !item.transactionStatementIssued);
         }
 
@@ -411,7 +412,6 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
           <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalAmount)}</TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
-          <TableCell></TableCell>
         </TableRow>
       ),
 
@@ -443,9 +443,6 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
           <TableCell className="text-right">{formatNumber(item.totalSupplyAmount)}</TableCell>
           <TableCell className="text-right">{formatNumber(item.totalVat)}</TableCell>
           <TableCell className="text-right font-medium">{formatNumber(item.totalAmount)}</TableCell>
-          <TableCell className="text-center">
-            <Badge variant="outline">{SALES_TYPE_LABELS[item.salesType]}</Badge>
-          </TableCell>
           <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
             <div className="flex items-center justify-center gap-1">
               <Switch
@@ -480,8 +477,6 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
           key={item.id}
           title={item.vendorName}
           subtitle={item.salesNo}
-          badge={SALES_TYPE_LABELS[item.salesType]}
-          badgeVariant="outline"
           isSelected={handlers.isSelected}
           onToggle={handlers.onToggle}
           onClick={() => handleRowClick(item)}

src/components/accounting/SalesManagement/types.ts

@@ -133,13 +133,22 @@ export const ACCOUNT_SUBJECT_SELECTOR_OPTIONS = [
   { value: 'other', label: '기타매출' },
 ];
 
-// ===== 발행여부 필터 =====
-export type IssuanceFilter = 'all' | 'taxInvoicePending' | 'transactionStatementPending';
+// ===== 세금계산서 발행여부 필터 =====
+export type TaxInvoiceFilter = 'all' | 'issued' | 'notIssued';
 
-export const ISSUANCE_FILTER_OPTIONS: { value: IssuanceFilter; label: string }[] = [
+export const TAX_INVOICE_FILTER_OPTIONS: { value: TaxInvoiceFilter; label: string }[] = [
   { value: 'all', label: '전체' },
-  { value: 'taxInvoicePending', label: '세금계산서 미발행' },
-  { value: 'transactionStatementPending', label: '거래명세서 미발행' },
+  { value: 'issued', label: '발행완료' },
+  { value: 'notIssued', label: '미발행' },
+];
+
+// ===== 거래명세서 발행여부 필터 =====
+export type TransactionStatementFilter = 'all' | 'issued' | 'notIssued';
+
+export const TRANSACTION_STATEMENT_FILTER_OPTIONS: { value: TransactionStatementFilter; label: string }[] = [
+  { value: 'all', label: '전체' },
+  { value: 'issued', label: '발행완료' },
+  { value: 'notIssued', label: '미발행' },
 ];
 
 // ===== 매출유형 필터 옵션 (스크린샷 기준) =====

src/components/accounting/TaxInvoiceIssuance/actions.ts

@@ -303,7 +303,7 @@ export async function searchVendorsForTaxInvoice(
     url: buildApiUrl('/api/v1/clients', {
       q: query || undefined,
       only_active: true,
-      size: 100,
+      size: 1000,
     }),
     transform: (data: { data: ClientApiData[] }) =>
       data.data.map((item) => ({

src/components/accounting/TaxInvoiceManagement/JournalEntryModal.tsx

@@ -53,11 +53,11 @@ import {
   updateJournalEntry,
   deleteJournalEntry,
 } from './actions';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import type { TaxInvoiceMgmtRecord, JournalEntryRow, JournalSide } from './types';
 import {
   TAB_OPTIONS,
   JOURNAL_SIDE_OPTIONS,
-  ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
 
 interface JournalEntryModalProps {
@@ -288,25 +288,14 @@ export function JournalEntryModal({
                         </Select>
                       </TableCell>
                       <TableCell className="p-1">
-                        <Select
+                        <AccountSubjectSelect
                           value={row.accountSubject}
                           onValueChange={(v) =>
                             handleRowChange(row.id, 'accountSubject', v)
                           }
-                        >
-                          <SelectTrigger className="h-8 text-sm">
-                            <SelectValue placeholder="선택" />
-                          </SelectTrigger>
-                          <SelectContent>
-                            {ACCOUNT_SUBJECT_OPTIONS.filter((o) => o.value).map(
-                              (opt) => (
-                                <SelectItem key={opt.value} value={opt.value}>
-                                  {opt.label}
-                                </SelectItem>
-                              )
-                            )}
-                          </SelectContent>
-                        </Select>
+                          placeholder="선택"
+                          size="sm"
+                        />
                       </TableCell>
                       <TableCell className="p-1">
                         <Input

src/components/accounting/TaxInvoiceManagement/ManualEntryModal.tsx

@@ -18,6 +18,7 @@ import { Button } from '@/components/ui/button';
 import { Label } from '@/components/ui/label';
 import { DatePicker } from '@/components/ui/date-picker';
 import { FormField } from '@/components/molecules/FormField';
+import { BusinessNumberInput } from '@/components/ui/business-number-input';
 import {
   Dialog,
   DialogContent,
@@ -199,12 +200,14 @@ export function ManualEntryModal({
                   onChange={(value) => handleChange('vendorName', value)}
                   placeholder="공급자명"
                 />
-                <FormField
-                  label="사업자번호"
-                  value={formData.vendorBusinessNumber}
-                  onChange={(value) => handleChange('vendorBusinessNumber', value)}
-                  placeholder="사업자번호"
-                />
+                <div className="space-y-1.5">
+                  <Label className="text-sm">사업자번호</Label>
+                  <BusinessNumberInput
+                    value={formData.vendorBusinessNumber}
+                    onChange={(value) => handleChange('vendorBusinessNumber', value)}
+                    placeholder="000-00-00000"
+                  />
+                </div>
               </div>
             </div>
 

src/components/accounting/TaxInvoiceManagement/actions.ts

@@ -8,8 +8,8 @@ import type {
   TaxInvoiceMgmtApiData,
   TaxInvoiceSummary,
   TaxInvoiceSummaryApiData,
-  CardHistoryRecord,
   CardHistoryApiData,
+  CardHistoryRecord,
   ManualEntryFormData,
   JournalEntryRow,
 } from './types';
@@ -20,17 +20,6 @@ import {
   transformSummaryApi,
 } from './types';
 
-// ===== 세금계산서 목록 Mock =====
-// TODO: 실제 API 연동 시 Mock 제거
-const MOCK_INVOICES: TaxInvoiceMgmtRecord[] = [
-  { id: '1', division: 'sales', writeDate: '2026-01-15', issueDate: '2026-01-16', vendorName: '(주)삼성전자', vendorBusinessNumber: '124-81-00998', taxType: 'taxable', itemName: '전자부품', supplyAmount: 500000, taxAmount: 50000, totalAmount: 550000, receiptType: 'receipt', documentNumber: 'TI-001', status: 'journalized', source: 'hometax', memo: '' },
-  { id: '2', division: 'sales', writeDate: '2026-01-20', issueDate: '2026-01-20', vendorName: '현대건설(주)', vendorBusinessNumber: '211-85-12345', taxType: 'taxable', itemName: '건축자재', supplyAmount: 1200000, taxAmount: 120000, totalAmount: 1320000, receiptType: 'claim', documentNumber: 'TI-002', status: 'pending', source: 'hometax', memo: '' },
-  { id: '3', division: 'sales', writeDate: '2026-02-03', issueDate: null, vendorName: '(주)한국사무용품', vendorBusinessNumber: '107-86-55432', taxType: 'taxable', itemName: '사무용품', supplyAmount: 300000, taxAmount: 30000, totalAmount: 330000, receiptType: 'receipt', documentNumber: '', status: 'pending', source: 'manual', memo: '수기 입력' },
-  { id: '4', division: 'purchase', writeDate: '2026-01-10', issueDate: '2026-01-11', vendorName: 'CJ대한통운', vendorBusinessNumber: '110-81-28388', taxType: 'taxable', itemName: '운송비', supplyAmount: 40000, taxAmount: 4000, totalAmount: 44000, receiptType: 'receipt', documentNumber: 'TI-003', status: 'journalized', source: 'hometax', memo: '' },
-  { id: '5', division: 'purchase', writeDate: '2026-02-01', issueDate: '2026-02-01', vendorName: '스타벅스 역삼역점', vendorBusinessNumber: '201-86-99012', taxType: 'tax_free', itemName: '복리후생', supplyAmount: 14000, taxAmount: 1400, totalAmount: 15400, receiptType: 'receipt', documentNumber: 'TI-004', status: 'pending', source: 'hometax', memo: '' },
-  { id: '6', division: 'purchase', writeDate: '2026-02-10', issueDate: null, vendorName: '(주)코스트코코리아', vendorBusinessNumber: '301-81-67890', taxType: 'taxable', itemName: '비품', supplyAmount: 200000, taxAmount: 20000, totalAmount: 220000, receiptType: 'claim', documentNumber: '', status: 'error', source: 'manual', memo: '수기 입력' },
-];
-
 // ===== 세금계산서 목록 조회 =====
 export async function getTaxInvoices(params: {
   division?: string;
@@ -41,45 +30,39 @@ export async function getTaxInvoices(params: {
   page?: number;
   perPage?: number;
 }) {
-  // TODO: 실제 API 연동 시 아래 코드로 교체
-  // return executePaginatedAction<TaxInvoiceMgmtApiData, TaxInvoiceMgmtRecord>({
-  //   url: buildApiUrl('/api/v1/tax-invoices', { ... }),
-  //   transform: transformApiToFrontend,
-  //   errorMessage: '세금계산서 목록 조회에 실패했습니다.',
-  // });
-  const filtered = MOCK_INVOICES.filter((inv) => inv.division === (params.division || 'sales'));
-  return {
-    success: true as const,
-    data: filtered,
-    error: undefined as string | undefined,
-    pagination: { currentPage: 1, lastPage: 1, perPage: 20, total: filtered.length },
-  };
+  // frontend 'purchase' → backend 'purchases'
+  const direction = params.division === 'purchase' ? 'purchases' : params.division;
+
+  return executePaginatedAction<TaxInvoiceMgmtApiData, TaxInvoiceMgmtRecord>({
+    url: buildApiUrl('/api/v1/tax-invoices', {
+      direction,
+      issue_date_from: params.startDate,
+      issue_date_to: params.endDate,
+      corp_name: params.vendorSearch || undefined,
+      page: params.page,
+      per_page: params.perPage,
+    }),
+    transform: transformApiToFrontend,
+    errorMessage: '세금계산서 목록 조회에 실패했습니다.',
+  });
 }
 
 // ===== 세금계산서 요약 조회 =====
-export async function getTaxInvoiceSummary(_params: {
+export async function getTaxInvoiceSummary(params: {
   dateType?: string;
   startDate?: string;
   endDate?: string;
   vendorSearch?: string;
 }): Promise<ActionResult<TaxInvoiceSummary>> {
-  // TODO: 실제 API 연동 시 아래 코드로 교체
-  // return executeServerAction({ ... });
-  const sales = MOCK_INVOICES.filter((inv) => inv.division === 'sales');
-  const purchase = MOCK_INVOICES.filter((inv) => inv.division === 'purchase');
-  return {
-    success: true,
-    data: {
-      salesSupplyAmount: sales.reduce((s, i) => s + i.supplyAmount, 0),
-      salesTaxAmount: sales.reduce((s, i) => s + i.taxAmount, 0),
-      salesTotalAmount: sales.reduce((s, i) => s + i.totalAmount, 0),
-      salesCount: sales.length,
-      purchaseSupplyAmount: purchase.reduce((s, i) => s + i.supplyAmount, 0),
-      purchaseTaxAmount: purchase.reduce((s, i) => s + i.taxAmount, 0),
-      purchaseTotalAmount: purchase.reduce((s, i) => s + i.totalAmount, 0),
-      purchaseCount: purchase.length,
-    },
-  };
+  return executeServerAction<TaxInvoiceSummaryApiData, TaxInvoiceSummary>({
+    url: buildApiUrl('/api/v1/tax-invoices/summary', {
+      issue_date_from: params.startDate,
+      issue_date_to: params.endDate,
+      corp_name: params.vendorSearch || undefined,
+    }),
+    transform: transformSummaryApi,
+    errorMessage: '세금계산서 요약 조회에 실패했습니다.',
+  });
 }
 
 // ===== 세금계산서 수기 등록 =====
@@ -96,35 +79,24 @@ export async function createTaxInvoice(
 }
 
 // ===== 카드 내역 조회 =====
-// TODO: 실제 API 연동 시 Mock 제거
-const MOCK_CARD_HISTORY: CardHistoryRecord[] = [
-  { id: '1', transactionDate: '2026-01-20', merchantName: '(주)삼성전자', amount: 550000, approvalNumber: 'AP-20260120-001', businessNumber: '124-81-00998' },
-  { id: '2', transactionDate: '2026-01-25', merchantName: '현대오일뱅크 강남점', amount: 82500, approvalNumber: 'AP-20260125-003', businessNumber: '211-85-12345' },
-  { id: '3', transactionDate: '2026-02-03', merchantName: '(주)한국사무용품', amount: 330000, approvalNumber: 'AP-20260203-007', businessNumber: '107-86-55432' },
-  { id: '4', transactionDate: '2026-02-10', merchantName: 'CJ대한통운', amount: 44000, approvalNumber: 'AP-20260210-012', businessNumber: '110-81-28388' },
-  { id: '5', transactionDate: '2026-02-14', merchantName: '스타벅스 역삼역점', amount: 15400, approvalNumber: 'AP-20260214-019', businessNumber: '201-86-99012' },
-];
-
-export async function getCardHistory(_params: {
+export async function getCardHistory(params: {
   startDate?: string;
   endDate?: string;
   search?: string;
   page?: number;
   perPage?: number;
-}): Promise<ActionResult<CardHistoryRecord[]>> {
-  // TODO: 실제 API 연동 시 아래 코드로 교체
-  // return executePaginatedAction<CardHistoryApiData, CardHistoryRecord>({
-  //   url: buildApiUrl('/api/v1/card-transactions/history', {
-  //     start_date: _params.startDate,
-  //     end_date: _params.endDate,
-  //     search: _params.search || undefined,
-  //     page: _params.page,
-  //     per_page: _params.perPage,
-  //   }),
-  //   transform: transformCardHistoryApi,
-  //   errorMessage: '카드 내역 조회에 실패했습니다.',
-  // });
-  return { success: true, data: MOCK_CARD_HISTORY };
+}) {
+  return executePaginatedAction<CardHistoryApiData, CardHistoryRecord>({
+    url: buildApiUrl('/api/v1/card-transactions', {
+      start_date: params.startDate,
+      end_date: params.endDate,
+      search: params.search || undefined,
+      page: params.page,
+      per_page: params.perPage,
+    }),
+    transform: transformCardHistoryApi,
+    errorMessage: '카드 내역 조회에 실패했습니다.',
+  });
 }
 
 // ===== 분개 내역 조회 =====

src/components/accounting/TaxInvoiceManagement/index.tsx

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

src/components/accounting/TaxInvoiceManagement/types.ts

@@ -45,12 +45,14 @@ export const RECEIPT_TYPE_LABELS: Record<ReceiptType, string> = {
 };
 
 // ===== 세금계산서 상태 =====
-export type InvoiceStatus = 'pending' | 'journalized' | 'error';
+export type InvoiceStatus = 'draft' | 'issued' | 'sent' | 'cancelled' | 'failed';
 
 export const INVOICE_STATUS_MAP: Record<InvoiceStatus, { label: string; color: string }> = {
-  pending: { label: '미분개', color: 'bg-yellow-100 text-yellow-700' },
-  journalized: { label: '분개완료', color: 'bg-green-100 text-green-700' },
-  error: { label: '오류', color: 'bg-red-100 text-red-700' },
+  draft: { label: '임시저장', color: 'bg-gray-100 text-gray-700' },
+  issued: { label: '발급완료', color: 'bg-blue-100 text-blue-700' },
+  sent: { label: '전송완료', color: 'bg-green-100 text-green-700' },
+  cancelled: { label: '취소', color: 'bg-red-100 text-red-700' },
+  failed: { label: '실패', color: 'bg-orange-100 text-orange-700' },
 };
 
 // ===== 소스 구분 (수기/홈택스) =====
@@ -87,24 +89,25 @@ export interface TaxInvoiceMgmtRecord {
   memo: string;
 }
 
-// ===== API 응답 타입 (snake_case) =====
+// ===== API 응답 타입 (백엔드 TaxInvoice 모델 기준) =====
 export interface TaxInvoiceMgmtApiData {
   id: number;
-  division: string;
-  write_date: string;
+  direction: string;
+  supplier_corp_num: string | null;
+  supplier_corp_name: string | null;
+  buyer_corp_num: string | null;
+  buyer_corp_name: string | null;
   issue_date: string | null;
-  vendor_name: string;
-  vendor_business_number: string;
-  tax_type: string;
-  item_name: string;
   supply_amount: string | number;
   tax_amount: string | number;
   total_amount: string | number;
-  receipt_type: string;
-  document_number: string;
   status: string;
-  source: string;
-  memo: string | null;
+  invoice_type: string | null;
+  issue_type: string | null;
+  nts_confirm_num: string | null;
+  description: string | null;
+  barobill_invoice_id: string | null;
+  items: Array<{ name?: string; [key: string]: unknown }> | null;
   created_at: string;
   updated_at: string;
 }
@@ -121,15 +124,20 @@ export interface TaxInvoiceSummary {
   purchaseCount: number;
 }
 
+// 백엔드 summary API는 by_direction 중첩 구조로 응답
+interface DirectionSummary {
+  count: number;
+  supply_amount: number;
+  tax_amount: number;
+  total_amount: number;
+}
+
 export interface TaxInvoiceSummaryApiData {
-  sales_supply_amount: number;
-  sales_tax_amount: number;
-  sales_total_amount: number;
-  sales_count: number;
-  purchase_supply_amount: number;
-  purchase_tax_amount: number;
-  purchase_total_amount: number;
-  purchase_count: number;
+  by_direction: {
+    sales: DirectionSummary;
+    purchases: DirectionSummary;
+  };
+  by_status: Record<string, number>;
 }
 
 // ===== 분개 항목 =====
@@ -165,11 +173,12 @@ export interface CardHistoryRecord {
 
 export interface CardHistoryApiData {
   id: number;
-  transaction_date: string;
+  used_at: string;
   merchant_name: string;
   amount: string | number;
-  approval_number: string;
-  business_number: string;
+  approval_number?: string;
+  business_number?: string;
+  description?: string | null;
 }
 
 // ===== 수기 입력 폼 데이터 =====
@@ -202,40 +211,66 @@ export const ACCOUNT_SUBJECT_OPTIONS = [
 ];
 
 // ===== API → Frontend 변환 =====
+const VALID_STATUSES: InvoiceStatus[] = ['draft', 'issued', 'sent', 'cancelled', 'failed'];
+
+const INVOICE_TYPE_TO_TAX_TYPE: Record<string, TaxType> = {
+  tax_invoice: 'taxable',
+  modified: 'taxable',
+  invoice: 'tax_free',
+};
+
+const ISSUE_TYPE_TO_RECEIPT_TYPE: Record<string, ReceiptType> = {
+  receipt: 'receipt',
+  claim: 'claim',
+};
+
 export function transformApiToFrontend(apiData: TaxInvoiceMgmtApiData): TaxInvoiceMgmtRecord {
+  const isSales = apiData.direction === 'sales';
   return {
     id: String(apiData.id),
-    division: apiData.division as InvoiceTab,
-    writeDate: apiData.write_date,
+    division: isSales ? 'sales' : 'purchase',
+    writeDate: apiData.issue_date || apiData.created_at?.split('T')[0] || '',
     issueDate: apiData.issue_date,
-    vendorName: apiData.vendor_name,
-    vendorBusinessNumber: apiData.vendor_business_number,
-    taxType: apiData.tax_type as TaxType,
-    itemName: apiData.item_name,
-    supplyAmount: Number(apiData.supply_amount),
-    taxAmount: Number(apiData.tax_amount),
-    totalAmount: Number(apiData.total_amount),
-    receiptType: apiData.receipt_type as ReceiptType,
-    documentNumber: apiData.document_number,
-    status: apiData.status as InvoiceStatus,
-    source: apiData.source as InvoiceSource,
-    memo: apiData.memo || '',
+    vendorName: isSales
+      ? (apiData.buyer_corp_name || '')
+      : (apiData.supplier_corp_name || ''),
+    vendorBusinessNumber: isSales
+      ? (apiData.buyer_corp_num || '')
+      : (apiData.supplier_corp_num || ''),
+    taxType: INVOICE_TYPE_TO_TAX_TYPE[apiData.invoice_type || ''] || 'taxable',
+    itemName: apiData.items?.[0]?.name || apiData.description || '',
+    supplyAmount: Number(apiData.supply_amount) || 0,
+    taxAmount: Number(apiData.tax_amount) || 0,
+    totalAmount: Number(apiData.total_amount) || 0,
+    receiptType: ISSUE_TYPE_TO_RECEIPT_TYPE[apiData.issue_type || ''] || 'receipt',
+    documentNumber: apiData.nts_confirm_num || '',
+    status: VALID_STATUSES.includes(apiData.status as InvoiceStatus)
+      ? (apiData.status as InvoiceStatus)
+      : 'draft',
+    source: apiData.barobill_invoice_id ? 'hometax' : 'manual',
+    memo: apiData.description || '',
   };
 }
 
 // ===== Frontend → API 변환 =====
 export function transformFrontendToApi(data: ManualEntryFormData): Record<string, unknown> {
+  const isSales = data.division === 'sales';
   return {
-    division: data.division,
-    write_date: data.writeDate,
-    vendor_name: data.vendorName,
-    vendor_business_number: data.vendorBusinessNumber,
+    direction: isSales ? 'sales' : 'purchases',
+    issue_type: 'normal',
+    issue_date: data.writeDate,
+    // 매출: 거래처=공급받는자(buyer), 매입: 거래처=공급자(supplier)
+    // DB 컬럼이 NOT NULL이므로 빈 문자열로 전송
+    supplier_corp_name: isSales ? '' : data.vendorName,
+    supplier_corp_num: isSales ? '' : data.vendorBusinessNumber,
+    buyer_corp_name: isSales ? data.vendorName : '',
+    buyer_corp_num: isSales ? data.vendorBusinessNumber : '',
     supply_amount: data.supplyAmount,
     tax_amount: data.taxAmount,
     total_amount: data.totalAmount,
-    item_name: data.itemName,
-    tax_type: data.taxType,
-    memo: data.memo || null,
+    invoice_type: data.taxType === 'tax_free' ? 'invoice' : 'tax_invoice',
+    description: data.memo || null,
+    items: data.itemName ? [{ name: data.itemName, amount: data.supplyAmount }] : [],
   };
 }
 
@@ -243,24 +278,28 @@ export function transformFrontendToApi(data: ManualEntryFormData): Record<string
 export function transformCardHistoryApi(apiData: CardHistoryApiData): CardHistoryRecord {
   return {
     id: String(apiData.id),
-    transactionDate: apiData.transaction_date,
+    transactionDate: apiData.used_at,
     merchantName: apiData.merchant_name,
     amount: Number(apiData.amount),
-    approvalNumber: apiData.approval_number,
-    businessNumber: apiData.business_number,
+    approvalNumber: apiData.approval_number || '',
+    businessNumber: apiData.business_number || '',
   };
 }
 
 // ===== 요약 API → Frontend 변환 =====
+const EMPTY_DIRECTION: DirectionSummary = { count: 0, supply_amount: 0, tax_amount: 0, total_amount: 0 };
+
 export function transformSummaryApi(apiData: TaxInvoiceSummaryApiData): TaxInvoiceSummary {
+  const sales = apiData.by_direction?.sales || EMPTY_DIRECTION;
+  const purchases = apiData.by_direction?.purchases || EMPTY_DIRECTION;
   return {
-    salesSupplyAmount: apiData.sales_supply_amount,
-    salesTaxAmount: apiData.sales_tax_amount,
-    salesTotalAmount: apiData.sales_total_amount,
-    salesCount: apiData.sales_count,
-    purchaseSupplyAmount: apiData.purchase_supply_amount,
-    purchaseTaxAmount: apiData.purchase_tax_amount,
-    purchaseTotalAmount: apiData.purchase_total_amount,
-    purchaseCount: apiData.purchase_count,
+    salesSupplyAmount: sales.supply_amount,
+    salesTaxAmount: sales.tax_amount,
+    salesTotalAmount: sales.total_amount,
+    salesCount: sales.count,
+    purchaseSupplyAmount: purchases.supply_amount,
+    purchaseTaxAmount: purchases.tax_amount,
+    purchaseTotalAmount: purchases.total_amount,
+    purchaseCount: purchases.count,
   };
 }

src/components/accounting/VendorLedger/index.tsx

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

src/components/accounting/VendorManagement/VendorDetail.tsx

@@ -10,12 +10,6 @@ import { IntegratedDetailTemplate } from '@/components/templates/IntegratedDetai
 import { vendorConfig } from './vendorConfig';
 import { CreditAnalysisModal, MOCK_CREDIT_DATA } from './CreditAnalysisModal';
 
-// 필드명 매핑
-const FIELD_NAME_MAP: Record<string, string> = {
-  businessNumber: '사업자등록번호',
-  vendorName: '거래처명',
-  category: '거래처 유형',
-};
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { Label } from '@/components/ui/label';
@@ -29,7 +23,6 @@ import {
   SelectTrigger,
   SelectValue,
 } from '@/components/ui/select';
-import { Alert, AlertDescription } from '@/components/ui/alert';
 // 새 입력 컴포넌트
 import { PhoneInput } from '@/components/ui/phone-input';
 import { BusinessNumberInput } from '@/components/ui/business-number-input';
@@ -186,13 +179,25 @@ export function VendorDetail({ mode, vendorId, openModal }: VendorDetailProps) {
     }
 
     setValidationErrors(errors);
+    if (Object.keys(errors).length > 0) {
+      const firstError = Object.values(errors)[0];
+      toast.error(firstError);
+    }
     return Object.keys(errors).length === 0;
   }, [formData.businessNumber, formData.vendorName, formData.category]);
 
   // 필드 변경 핸들러
   const handleChange = useCallback((field: string, value: string | number | boolean) => {
     setFormData(prev => ({ ...prev, [field]: value }));
-  }, []);
+    // 에러 클리어
+    if (validationErrors[field]) {
+      setValidationErrors(prev => {
+        const next = { ...prev };
+        delete next[field];
+        return next;
+      });
+    }
+  }, [validationErrors]);
 
   // 파일 검증 및 추가
   const validateAndAddFiles = useCallback((files: FileList | File[]) => {
@@ -265,7 +270,6 @@ export function VendorDetail({ mode, vendorId, openModal }: VendorDetailProps) {
   // 저장 핸들러 (IntegratedDetailTemplate용)
   const handleSubmit = useCallback(async () => {
     if (!validateForm()) {
-      window.scrollTo({ top: 0, behavior: 'smooth' });
       return { success: false, error: '입력 내용을 확인해주세요.' };
     }
 
@@ -326,8 +330,9 @@ export function VendorDetail({ mode, vendorId, openModal }: VendorDetailProps) {
           onChange={(e) => handleChange(field, type === 'number' ? Number(e.target.value) : e.target.value)}
           placeholder={placeholder}
           disabled={isViewMode || disabled}
-          className="bg-white"
+          className={`bg-white ${validationErrors[field] ? 'border-red-500' : ''}`}
         />
+        {validationErrors[field] && <p className="text-sm text-red-500">{validationErrors[field]}</p>}
       </div>
     );
   };
@@ -350,7 +355,7 @@ export function VendorDetail({ mode, vendorId, openModal }: VendorDetailProps) {
           onValueChange={(val) => handleChange(field, val)}
           disabled={isViewMode}
         >
-          <SelectTrigger className="bg-white">
+          <SelectTrigger className={`bg-white ${validationErrors[field] ? 'border-red-500' : ''}`}>
             <SelectValue placeholder="선택" />
           </SelectTrigger>
           <SelectContent>
@@ -361,6 +366,7 @@ export function VendorDetail({ mode, vendorId, openModal }: VendorDetailProps) {
             ))}
           </SelectContent>
         </Select>
+        {validationErrors[field] && <p className="text-sm text-red-500">{validationErrors[field]}</p>}
       </div>
     );
   };
@@ -368,35 +374,6 @@ export function VendorDetail({ mode, vendorId, openModal }: VendorDetailProps) {
   // 폼 콘텐츠 렌더링 (View/Edit 공통)
   const renderFormContent = () => (
     <div className="space-y-6">
-      {/* Validation 에러 표시 */}
-      {Object.keys(validationErrors).length > 0 && (
-        <Alert className="bg-red-50 border-red-200">
-          <AlertDescription className="text-red-900">
-            <div className="flex items-start gap-2">
-              <span className="text-lg">⚠️</span>
-              <div className="flex-1">
-                <strong className="block mb-2">
-                  입력 내용을 확인해주세요 ({Object.keys(validationErrors).length}개 오류)
-                </strong>
-                <ul className="space-y-1 text-sm">
-                  {Object.entries(validationErrors).map(([field, message]) => {
-                    const fieldName = FIELD_NAME_MAP[field] || field;
-                    return (
-                      <li key={field} className="flex items-start gap-1">
-                        <span>•</span>
-                        <span>
-                          <strong>{fieldName}</strong>: {message}
-                        </span>
-                      </li>
-                    );
-                  })}
-                </ul>
-              </div>
-            </div>
-          </AlertDescription>
-        </Alert>
-      )}
-
       {/* 기본 정보 */}
       <Card>
         <CardHeader>
@@ -496,6 +473,7 @@ export function VendorDetail({ mode, vendorId, openModal }: VendorDetailProps) {
                 showValidation={!isViewMode}
                 error={!!validationErrors.businessNumber}
               />
+              {validationErrors.businessNumber && <p className="text-sm text-red-500">{validationErrors.businessNumber}</p>}
             </div>
             {renderField('거래처코드', 'vendorCode', formData.vendorCode, { placeholder: '자동생성', disabled: true })}
             {renderField('거래처명', 'vendorName', formData.vendorName, { required: true })}

src/components/accounting/VendorManagement/VendorDetailClient.tsx

@@ -1,6 +1,7 @@
 'use client';
 
 import { useState, useCallback, useEffect } from 'react';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useRouter } from 'next/navigation';
 import { formatNumber } from '@/lib/utils/amount';
 import { Plus, Trash2, Upload } from 'lucide-react';
@@ -194,6 +195,7 @@ export function VendorDetailClient({ mode, vendorId, initialData }: VendorDetail
         return { success: false, error: result.message || '저장에 실패했습니다.' };
       }
 
+      invalidateDashboard('client');
       router.refresh();
       return { success: true };
     } catch (error) {
@@ -214,6 +216,7 @@ export function VendorDetailClient({ mode, vendorId, initialData }: VendorDetail
         return { success: false, error: result.message || '삭제에 실패했습니다.' };
       }
 
+      invalidateDashboard('client');
       router.refresh();
       return { success: true };
     } catch (error) {

src/components/accounting/VendorManagement/VendorManagementClient.tsx

@@ -129,6 +129,11 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
       enumFilter('creditRating', creditRatingFilter),
       enumFilter('transactionGrade', transactionGradeFilter),
       enumFilter('badDebtStatus', badDebtFilter),
+      (items: Vendor[]) => items.filter((item) => {
+        if (!item.createdAt) return true;
+        const created = item.createdAt.slice(0, 10);
+        return created >= startDate && created <= endDate;
+      }),
     ]);
 
     // 정렬
@@ -154,7 +159,7 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
     }
 
     return result;
-  }, [data, searchQuery, categoryFilter, creditRatingFilter, transactionGradeFilter, badDebtFilter, sortOption]);
+  }, [data, searchQuery, categoryFilter, creditRatingFilter, transactionGradeFilter, badDebtFilter, sortOption, startDate, endDate]);
 
   const paginatedData = useMemo(() => {
     const startIndex = (currentPage - 1) * itemsPerPage;

src/components/accounting/VendorManagement/actions.ts

@@ -131,6 +131,8 @@ export async function getClients(params?: {
   size?: number;
   q?: string;
   only_active?: boolean;
+  start_date?: string;
+  end_date?: string;
 }): Promise<{ success: boolean; data: Vendor[]; total: number; error?: string }> {
   const result = await executeServerAction({
     url: buildApiUrl('/api/v1/clients', {
@@ -138,6 +140,8 @@ export async function getClients(params?: {
       size: params?.size,
       q: params?.q,
       only_active: params?.only_active,
+      start_date: params?.start_date,
+      end_date: params?.end_date,
     }),
     transform: (data: PaginatedResponse<ClientApiData>) => ({
       items: data.data.map(transformApiToFrontend),

src/components/accounting/VendorManagement/index.tsx

@@ -11,6 +11,7 @@
  */
 
 import { useState, useMemo, useCallback } from 'react';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useRouter } from 'next/navigation';
 import { format, startOfMonth, endOfMonth } from 'date-fns';
 import { formatNumber } from '@/lib/utils/amount';
@@ -129,6 +130,7 @@ export function VendorManagement({ initialData, initialTotal }: VendorManagement
         deleteItem: async (id: string) => {
           const result = await deleteClient(id);
           if (result.success) {
+            invalidateDashboard('client');
             toast.success('거래처가 삭제되었습니다.');
           }
           return { success: result.success, error: result.error };
@@ -149,6 +151,7 @@ export function VendorManagement({ initialData, initialTotal }: VendorManagement
         endDate,
         onStartDateChange: setStartDate,
         onEndDateChange: setEndDate,
+        dateField: 'createdAt',
       },
 
       // 데이터 변경 콜백 (Stats 계산용)

src/components/accounting/WithdrawalManagement/WithdrawalDetailClientV2.tsx

@@ -16,6 +16,7 @@ import {
   getBankAccounts,
 } from './actions';
 import { useDevFill, generateWithdrawalData } from '@/components/dev';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 
 // ===== Props =====
 interface WithdrawalDetailClientV2Props {
@@ -82,6 +83,7 @@ export default function WithdrawalDetailClientV2({
           : await updateWithdrawal(withdrawalId!, submitData as Partial<WithdrawalRecord>);
 
       if (result.success) {
+        invalidateDashboard('withdrawal');
         toast.success(mode === 'create' ? '출금 내역이 등록되었습니다.' : '출금 내역이 수정되었습니다.');
         router.push('/ko/accounting/withdrawals');
         return { success: true };
@@ -99,6 +101,7 @@ export default function WithdrawalDetailClientV2({
 
     const result = await deleteWithdrawal(withdrawalId);
     if (result.success) {
+      invalidateDashboard('withdrawal');
       toast.success('출금 내역이 삭제되었습니다.');
       router.push('/ko/accounting/withdrawals');
       return { success: true };

src/components/accounting/WithdrawalManagement/index.tsx

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

src/components/accounting/common/AccountSubjectSelect.tsx

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

src/components/accounting/common/AccountSubjectSettingModal.tsx

@@ -1,17 +1,18 @@
 'use client';
 
 /**
- * 계정과목 설정 팝업
+ * 계정과목 설정 모달 (공용)
  *
  * - 계정과목 추가: 코드, 계정과목명, 분류 Select, 추가 버튼
  * - 검색: 검색 Input, 분류 필터 Select, 건수 표시
- * - 테이블: 코드 | 계정과목명 | 분류 | 상태(사용중/미사용 토글) | 작업(삭제)
+ * - 테이블: 코드 | 계정과목명 | 분류 | 부문 | 상태(사용중/미사용 토글) | 작업(삭제)
+ * - 기본 계정과목표 일괄 생성 버튼
  * - 버튼: 닫기
  */
 
 import { useState, useCallback, useEffect, useMemo } from 'react';
 import { toast } from 'sonner';
-import { Plus, Trash2, Loader2 } from 'lucide-react';
+import { Plus, Trash2, Loader2, Database } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { Badge } from '@/components/ui/badge';
@@ -54,13 +55,16 @@ import {
   createAccountSubject,
   updateAccountSubjectStatus,
   deleteAccountSubject,
+  seedDefaultAccountSubjects,
 } from './actions';
 import type { AccountSubject, AccountSubjectCategory } from './types';
 import {
   ACCOUNT_CATEGORY_OPTIONS,
   ACCOUNT_CATEGORY_FILTER_OPTIONS,
   ACCOUNT_CATEGORY_LABELS,
+  DEPARTMENT_TYPE_LABELS,
 } from './types';
+import type { DepartmentType } from './types';
 
 interface AccountSubjectSettingModalProps {
   open: boolean;
@@ -84,6 +88,7 @@ export function AccountSubjectSettingModal({
   // 데이터
   const [subjects, setSubjects] = useState<AccountSubject[]>([]);
   const [isLoading, setIsLoading] = useState(false);
+  const [isSeeding, setIsSeeding] = useState(false);
 
   // 삭제 확인
   const [deleteTarget, setDeleteTarget] = useState<AccountSubject | null>(null);
@@ -195,10 +200,40 @@ export function AccountSubjectSettingModal({
     }
   }, [deleteTarget, loadSubjects]);
 
+  // 기본 계정과목표 생성
+  const handleSeedDefaults = useCallback(async () => {
+    setIsSeeding(true);
+    try {
+      const result = await seedDefaultAccountSubjects();
+      if (result.success) {
+        const count = result.data?.inserted_count ?? 0;
+        if (count > 0) {
+          toast.success(`기본 계정과목 ${count}건이 생성되었습니다.`);
+        } else {
+          toast.info('이미 모든 기본 계정과목이 등록되어 있습니다.');
+        }
+        loadSubjects();
+      } else {
+        toast.error(result.error || '기본 계정과목 생성에 실패했습니다.');
+      }
+    } catch {
+      toast.error('기본 계정과목 생성 중 오류가 발생했습니다.');
+    } finally {
+      setIsSeeding(false);
+    }
+  }, [loadSubjects]);
+
+  // depth에 따른 들여쓰기
+  const getIndentClass = (depth: number) => {
+    if (depth === 1) return 'font-bold';
+    if (depth === 2) return 'pl-4 font-medium';
+    return 'pl-8';
+  };
+
   return (
     <>
       <Dialog open={open} onOpenChange={onOpenChange}>
-        <DialogContent className="sm:max-w-[750px] max-h-[85vh] flex flex-col">
+        <DialogContent className="sm:max-w-[850px] max-h-[85vh] flex flex-col">
           <DialogHeader>
             <DialogTitle>계정과목 설정</DialogTitle>
             <DialogDescription className="sr-only">계정과목을 추가, 검색, 상태변경, 삭제합니다</DialogDescription>
@@ -211,7 +246,7 @@ export function AccountSubjectSettingModal({
                 label="코드"
                 value={newCode}
                 onChange={setNewCode}
-                placeholder="코드"
+                placeholder="예: 10100"
               />
               <FormField
                 label="계정과목명"
@@ -273,9 +308,23 @@ export function AccountSubjectSettingModal({
                   ))}
                 </SelectContent>
               </Select>
-              <span className="text-sm text-muted-foreground ml-auto">
-                {filteredSubjects.length}개
+              <span className="text-sm text-muted-foreground">
+                {filteredSubjects.length}건
               </span>
+              <Button
+                variant="outline"
+                size="sm"
+                className="h-9 ml-auto"
+                onClick={handleSeedDefaults}
+                disabled={isSeeding}
+              >
+                {isSeeding ? (
+                  <Loader2 className="h-4 w-4 animate-spin mr-1" />
+                ) : (
+                  <Database className="h-4 w-4 mr-1" />
+                )}
+                기본 계정과목 생성
+              </Button>
             </div>
           </div>
 
@@ -289,30 +338,36 @@ export function AccountSubjectSettingModal({
               <Table>
                 <TableHeader>
                   <TableRow>
-                    <TableHead className="w-[100px]">코드</TableHead>
+                    <TableHead className="w-[80px]">코드</TableHead>
                     <TableHead>계정과목명</TableHead>
-                    <TableHead className="text-center w-[80px]">분류</TableHead>
-                    <TableHead className="text-center w-[100px]">상태</TableHead>
-                    <TableHead className="text-center w-[60px]">작업</TableHead>
+                    <TableHead className="text-center w-[70px]">분류</TableHead>
+                    <TableHead className="text-center w-[60px]">부문</TableHead>
+                    <TableHead className="text-center w-[90px]">상태</TableHead>
+                    <TableHead className="text-center w-[50px]">작업</TableHead>
                   </TableRow>
                 </TableHeader>
                 <TableBody>
                   {filteredSubjects.length === 0 ? (
                     <TableRow>
-                      <TableCell colSpan={5} className="text-center text-sm text-muted-foreground h-[100px]">
-                        계정과목이 없습니다.
+                      <TableCell colSpan={6} className="text-center text-sm text-muted-foreground h-[100px]">
+                        계정과목이 없습니다. &quot;기본 계정과목 생성&quot; 버튼을 클릭하면 표준 계정과목표가 생성됩니다.
                       </TableCell>
                     </TableRow>
                   ) : (
                     filteredSubjects.map((subject) => (
                       <TableRow key={subject.id}>
                         <TableCell className="text-sm font-mono">{subject.code}</TableCell>
-                        <TableCell className="text-sm">{subject.name}</TableCell>
+                        <TableCell className={`text-sm ${getIndentClass(subject.depth)}`}>
+                          {subject.name}
+                        </TableCell>
                         <TableCell className="text-center">
                           <Badge variant="outline" className="text-xs">
                             {ACCOUNT_CATEGORY_LABELS[subject.category]}
                           </Badge>
                         </TableCell>
+                        <TableCell className="text-center text-xs text-muted-foreground">
+                          {DEPARTMENT_TYPE_LABELS[subject.departmentType as DepartmentType] || '-'}
+                        </TableCell>
                         <TableCell className="text-center">
                           <Button
                             variant={subject.isActive ? 'default' : 'outline'}

src/components/accounting/common/actions.ts

@@ -0,0 +1,123 @@
+'use server';
+
+import { executeServerAction, type ActionResult } from '@/lib/api/execute-server-action';
+import { buildApiUrl } from '@/lib/api/query-params';
+import type { AccountSubject, AccountSubjectApiData } from './types';
+import { transformAccountSubjectApi } from './types';
+
+// ===== 계정과목 목록 조회 =====
+export async function getAccountSubjects(params?: {
+  search?: string;
+  category?: string;
+  subCategory?: string;
+  departmentType?: string;
+  depth?: number;
+  isActive?: boolean;
+  selectable?: boolean;
+}): Promise<ActionResult<AccountSubject[]>> {
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/account-subjects', {
+      search: params?.search || undefined,
+      category: params?.category && params.category !== 'all' ? params.category : undefined,
+      sub_category: params?.subCategory || undefined,
+      department_type: params?.departmentType || undefined,
+      depth: params?.depth,
+      is_active: params?.isActive,
+      selectable: params?.selectable,
+    }),
+    transform: (data: AccountSubjectApiData[]) => data.map(transformAccountSubjectApi),
+    errorMessage: '계정과목 목록 조회에 실패했습니다.',
+  });
+}
+
+// ===== 계정과목 추가 =====
+export async function createAccountSubject(data: {
+  code: string;
+  name: string;
+  category: string;
+  subCategory?: string;
+  parentCode?: string;
+  depth?: number;
+  departmentType?: string;
+  description?: string;
+  sortOrder?: number;
+}): Promise<ActionResult> {
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/account-subjects'),
+    method: 'POST',
+    body: {
+      code: data.code,
+      name: data.name,
+      category: data.category,
+      sub_category: data.subCategory || undefined,
+      parent_code: data.parentCode || undefined,
+      depth: data.depth ?? 3,
+      department_type: data.departmentType || 'common',
+      description: data.description || undefined,
+      sort_order: data.sortOrder,
+    },
+    errorMessage: '계정과목 추가에 실패했습니다.',
+  });
+}
+
+// ===== 계정과목 수정 =====
+export async function updateAccountSubject(
+  id: string,
+  data: {
+    name?: string;
+    category?: string;
+    subCategory?: string;
+    parentCode?: string;
+    depth?: number;
+    departmentType?: string;
+    description?: string;
+    sortOrder?: number;
+  }
+): Promise<ActionResult> {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/account-subjects/${id}`),
+    method: 'PUT',
+    body: {
+      name: data.name,
+      category: data.category,
+      sub_category: data.subCategory,
+      parent_code: data.parentCode,
+      depth: data.depth,
+      department_type: data.departmentType,
+      description: data.description,
+      sort_order: data.sortOrder,
+    },
+    errorMessage: '계정과목 수정에 실패했습니다.',
+  });
+}
+
+// ===== 계정과목 상태 토글 =====
+export async function updateAccountSubjectStatus(
+  id: string,
+  isActive: boolean
+): Promise<ActionResult> {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/account-subjects/${id}/status`),
+    method: 'PATCH',
+    body: { is_active: isActive },
+    errorMessage: '계정과목 상태 변경에 실패했습니다.',
+  });
+}
+
+// ===== 계정과목 삭제 =====
+export async function deleteAccountSubject(id: string): Promise<ActionResult> {
+  return executeServerAction({
+    url: buildApiUrl(`/api/v1/account-subjects/${id}`),
+    method: 'DELETE',
+    errorMessage: '계정과목 삭제에 실패했습니다.',
+  });
+}
+
+// ===== 기본 계정과목표 일괄 생성 =====
+export async function seedDefaultAccountSubjects(): Promise<ActionResult<{ inserted_count: number }>> {
+  return executeServerAction({
+    url: buildApiUrl('/api/v1/account-subjects/seed-defaults'),
+    method: 'POST',
+    errorMessage: '기본 계정과목 생성에 실패했습니다.',
+  });
+}

src/components/accounting/common/index.ts

@@ -0,0 +1,18 @@
+export { AccountSubjectSettingModal } from './AccountSubjectSettingModal';
+export { AccountSubjectSelect } from './AccountSubjectSelect';
+export type {
+  AccountSubject,
+  AccountSubjectApiData,
+  AccountSubjectCategory,
+  AccountSubCategory,
+  DepartmentType,
+} from './types';
+export {
+  ACCOUNT_CATEGORY_OPTIONS,
+  ACCOUNT_CATEGORY_FILTER_OPTIONS,
+  ACCOUNT_CATEGORY_LABELS,
+  SUB_CATEGORY_LABELS,
+  DEPARTMENT_TYPE_LABELS,
+  transformAccountSubjectApi,
+  formatAccountLabel,
+} from './types';

src/components/accounting/common/types.ts

@@ -0,0 +1,118 @@
+/**
+ * 계정과목 공용 타입 및 상수
+ *
+ * 모든 회계 모듈에서 공유하는 계정과목 관련 타입/상수 정의.
+ * 기존 각 모듈별 ACCOUNT_SUBJECT_OPTIONS, AccountSubjectCategory 등을 대체.
+ */
+
+// ===== 계정과목 분류 (대분류) =====
+export type AccountSubjectCategory = 'asset' | 'liability' | 'capital' | 'revenue' | 'expense';
+
+export const ACCOUNT_CATEGORY_OPTIONS: { value: AccountSubjectCategory; label: string }[] = [
+  { value: 'asset', label: '자산' },
+  { value: 'liability', label: '부채' },
+  { value: 'capital', label: '자본' },
+  { value: 'revenue', label: '수익' },
+  { value: 'expense', label: '비용' },
+];
+
+export const ACCOUNT_CATEGORY_FILTER_OPTIONS: { value: string; label: string }[] = [
+  { value: 'all', label: '전체' },
+  ...ACCOUNT_CATEGORY_OPTIONS,
+];
+
+export const ACCOUNT_CATEGORY_LABELS: Record<AccountSubjectCategory, string> = {
+  asset: '자산',
+  liability: '부채',
+  capital: '자본',
+  revenue: '수익',
+  expense: '비용',
+};
+
+// ===== 중분류 =====
+export type AccountSubCategory =
+  | 'current_asset'
+  | 'fixed_asset'
+  | 'current_liability'
+  | 'long_term_liability'
+  | 'capital'
+  | 'sales_revenue'
+  | 'other_revenue'
+  | 'cogs'
+  | 'selling_admin'
+  | 'other_expense';
+
+export const SUB_CATEGORY_LABELS: Record<AccountSubCategory, string> = {
+  current_asset: '유동자산',
+  fixed_asset: '비유동자산',
+  current_liability: '유동부채',
+  long_term_liability: '비유동부채',
+  capital: '자본',
+  sales_revenue: '매출',
+  other_revenue: '영업외수익',
+  cogs: '매출원가',
+  selling_admin: '판매비와관리비',
+  other_expense: '영업외비용',
+};
+
+// ===== 부문 =====
+export type DepartmentType = 'common' | 'manufacturing' | 'admin';
+
+export const DEPARTMENT_TYPE_LABELS: Record<DepartmentType, string> = {
+  common: '공통',
+  manufacturing: '제조',
+  admin: '관리',
+};
+
+// ===== 계정과목 인터페이스 =====
+export interface AccountSubject {
+  id: string;
+  code: string;
+  name: string;
+  category: AccountSubjectCategory;
+  subCategory: string | null;
+  parentCode: string | null;
+  depth: number;
+  departmentType: DepartmentType;
+  description: string | null;
+  sortOrder: number;
+  isActive: boolean;
+}
+
+export interface AccountSubjectApiData {
+  id: number;
+  code: string;
+  name: string;
+  category: string;
+  sub_category: string | null;
+  parent_code: string | null;
+  depth: number;
+  department_type: string;
+  description: string | null;
+  sort_order: number;
+  is_active: boolean | number;
+  created_at: string;
+  updated_at: string;
+}
+
+// ===== API → Frontend 변환 =====
+export function transformAccountSubjectApi(apiData: AccountSubjectApiData): AccountSubject {
+  return {
+    id: String(apiData.id),
+    code: apiData.code,
+    name: apiData.name,
+    category: apiData.category as AccountSubjectCategory,
+    subCategory: apiData.sub_category,
+    parentCode: apiData.parent_code,
+    depth: apiData.depth ?? 3,
+    departmentType: (apiData.department_type || 'common') as DepartmentType,
+    description: apiData.description,
+    sortOrder: apiData.sort_order ?? 0,
+    isActive: Boolean(apiData.is_active),
+  };
+}
+
+// ===== 표시용 포맷 =====
+export function formatAccountLabel(subject: AccountSubject): string {
+  return `[${subject.code}] ${subject.name}`;
+}

src/components/approval/ApprovalBox/actions.ts

@@ -70,7 +70,7 @@ function mapTabToApiStatus(tabStatus: string): string | undefined {
 
 function mapApprovalType(formCategory?: string): ApprovalType {
   const typeMap: Record<string, ApprovalType> = {
-    'expense_report': 'expense_report', 'proposal': 'proposal', 'expense_estimate': 'expense_estimate',
+    'expense_report': 'expense_report', 'proposal': 'proposal', 'expense_estimate': 'expense_estimate', '문서': 'document', 'document': 'document',
   };
   return typeMap[formCategory || ''] || 'proposal';
 }
@@ -113,6 +113,7 @@ function transformApiToFrontend(data: InboxApiData): ApprovalRecord {
 export async function getInbox(params?: {
   page?: number; per_page?: number; search?: string; status?: string;
   approval_type?: string; sort_by?: string; sort_dir?: 'asc' | 'desc';
+  start_date?: string; end_date?: string;
 }): Promise<{ data: ApprovalRecord[]; total: number; lastPage: number; __authError?: boolean }> {
   const result = await executeServerAction<PaginatedApiResponse<InboxApiData>>({
     url: buildApiUrl('/api/v1/approvals/inbox', {
@@ -123,6 +124,8 @@ export async function getInbox(params?: {
       approval_type: params?.approval_type !== 'all' ? params?.approval_type : undefined,
       sort_by: params?.sort_by,
       sort_dir: params?.sort_dir,
+      start_date: params?.start_date,
+      end_date: params?.end_date,
     }),
     errorMessage: '결재함 목록 조회에 실패했습니다.',
   });
@@ -176,6 +179,127 @@ export async function approveDocumentsBulk(ids: string[], comment?: string): Pro
   return { success: true };
 }
 
+// ============================================
+// 연결 문서(Document) 조회
+// ============================================
+
+interface LinkedDocumentApiData {
+  id: number;
+  document_number: string;
+  title: string;
+  status: string;
+  drafter?: {
+    id: number; name: string; position?: string;
+    department?: { name: string };
+    tenant_profile?: { position_key?: string; department?: { name: string } };
+  };
+  steps?: InboxStepApiData[];
+  linkable?: {
+    id: number;
+    title: string;
+    document_no: string;
+    status: string;
+    created_at: string;
+    linkable_type?: string;
+    linkable_id?: number;
+    template?: { id: number; name: string; code: string };
+    data?: Array<{ id: number; field_key: string; field_label?: string; field_value?: unknown; value?: unknown }>;
+    approvals?: Array<{ id: number; step: number; status: string; acted_at?: string; user?: { id: number; name: string } }>;
+    attachments?: Array<{ id: number; display_name: string; file_path: string }>;
+  };
+}
+
+interface LinkedDocumentResult {
+  documentNo: string;
+  createdAt: string;
+  title: string;
+  templateName: string;
+  templateCode: string;
+  status: string;
+  workOrderId?: number;
+  documentData: Array<{ fieldKey: string; fieldLabel: string; value: unknown }>;
+  approvers: Array<{ id: string; name: string; position: string; department: string; status: 'pending' | 'approved' | 'rejected' | 'none' }>;
+  drafter: { id: string; name: string; position: string; department: string; status: 'approved' | 'pending' | 'rejected' | 'none' };
+  attachments?: Array<{ id: number; name: string; url: string }>;
+}
+
+function getPositionLabel(positionKey: string | null | undefined): string {
+  if (!positionKey) return '';
+  const labels: Record<string, string> = {
+    'EXECUTIVE': '임원', 'DIRECTOR': '부장', 'MANAGER': '과장',
+    'SENIOR': '대리', 'STAFF': '사원', 'INTERN': '인턴',
+  };
+  return labels[positionKey] ?? positionKey;
+}
+
+export async function getDocumentApprovalById(id: number): Promise<{
+  success: boolean;
+  data?: LinkedDocumentResult;
+  error?: string;
+}> {
+  // eslint-disable-next-line @typescript-eslint/no-explicit-any
+  const result = await executeServerAction<any>({
+    url: buildApiUrl(`/api/v1/approvals/${id}`),
+    errorMessage: '문서 조회에 실패했습니다.',
+  });
+  if (!result.success || !result.data) return { success: false, error: result.error };
+
+  const apiData = result.data as LinkedDocumentApiData;
+  const linkable = apiData.linkable;
+
+  const drafter = {
+    id: String(apiData.drafter?.id || ''),
+    name: apiData.drafter?.name || '',
+    position: apiData.drafter?.tenant_profile?.position_key
+      ? getPositionLabel(apiData.drafter.tenant_profile.position_key)
+      : (apiData.drafter?.position || ''),
+    department: apiData.drafter?.tenant_profile?.department?.name
+      || apiData.drafter?.department?.name || '',
+    status: 'approved' as const,
+  };
+
+  const approvers = (apiData.steps || [])
+    .filter(s => s.step_type === 'approval' || s.step_type === 'agreement')
+    .map(step => ({
+      id: String(step.approver?.id || step.approver_id),
+      name: step.approver?.name || '',
+      position: step.approver?.position || '',
+      department: step.approver?.department?.name || '',
+      status: (step.status === 'approved' ? 'approved'
+        : step.status === 'rejected' ? 'rejected'
+        : step.status === 'pending' ? 'pending'
+        : 'none') as 'pending' | 'approved' | 'rejected' | 'none',
+    }));
+
+  // work_order 연결 문서인 경우 workOrderId 추출
+  const workOrderId = linkable?.linkable_type === 'work_order' ? linkable.linkable_id : undefined;
+
+  return {
+    success: true,
+    data: {
+      documentNo: linkable?.document_no || apiData.document_number,
+      createdAt: linkable?.created_at || '',
+      title: linkable?.title || apiData.title,
+      templateName: linkable?.template?.name || '',
+      templateCode: linkable?.template?.code || '',
+      status: linkable?.status || apiData.status,
+      workOrderId,
+      documentData: (linkable?.data || []).map(d => ({
+        fieldKey: d.field_key,
+        fieldLabel: d.field_label || d.field_key,
+        value: d.field_value ?? d.value,
+      })),
+      approvers,
+      drafter,
+      attachments: (linkable?.attachments || []).map(a => ({
+        id: a.id,
+        name: a.display_name,
+        url: `/api/proxy/files/${a.id}/download`,
+      })),
+    },
+  };
+}
+
 export async function rejectDocumentsBulk(ids: string[], comment: string): Promise<{ success: boolean; failedIds?: string[]; error?: string }> {
   if (!comment?.trim()) return { success: false, error: '반려 사유를 입력해주세요.' };
   const failedIds: string[] = [];

src/components/approval/ApprovalBox/index.tsx

@@ -19,6 +19,7 @@ import {
   rejectDocument,
   approveDocumentsBulk,
   rejectDocumentsBulk,
+  getDocumentApprovalById,
 } from './actions';
 import { getApprovalById } from '@/components/approval/DocumentCreate/actions';
 import { Button } from '@/components/ui/button';
@@ -58,6 +59,7 @@ import type {
   ProposalDocumentData,
   ExpenseReportDocumentData,
   ExpenseEstimateDocumentData,
+  LinkedDocumentData,
 } from '@/components/approval/DocumentDetail/types';
 import type {
   ApprovalTabType,
@@ -76,6 +78,7 @@ import {
 } from './types';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { usePermission } from '@/hooks/usePermission';
+import { InspectionReportModal } from '@/components/production/WorkOrders/documents/InspectionReportModal';
 
 // ===== 통계 타입 =====
 interface InboxSummary {
@@ -111,9 +114,13 @@ export function ApprovalBox() {
   // ===== 문서 상세 모달 상태 =====
   const [isModalOpen, setIsModalOpen] = useState(false);
   const [selectedDocument, setSelectedDocument] = useState<ApprovalRecord | null>(null);
-  const [modalData, setModalData] = useState<ProposalDocumentData | ExpenseReportDocumentData | ExpenseEstimateDocumentData | null>(null);
+  const [modalData, setModalData] = useState<ProposalDocumentData | ExpenseReportDocumentData | ExpenseEstimateDocumentData | LinkedDocumentData | null>(null);
   const [isModalLoading, setIsModalLoading] = useState(false);
 
+  // ===== 검사성적서 모달 상태 (work_order 연결 문서용) =====
+  const [isInspectionModalOpen, setIsInspectionModalOpen] = useState(false);
+  const [inspectionWorkOrderId, setInspectionWorkOrderId] = useState<string | null>(null);
+
   // API 데이터
   const [data, setData] = useState<ApprovalRecord[]>([]);
   const [totalCount, setTotalCount] = useState(0);
@@ -151,6 +158,8 @@ export function ApprovalBox() {
         search: searchQuery || undefined,
         status: activeTab !== 'all' ? activeTab : undefined,
         approval_type: filterOption !== 'all' ? filterOption : undefined,
+        start_date: startDate || undefined,
+        end_date: endDate || undefined,
         ...sortConfig,
       });
 
@@ -165,7 +174,7 @@ export function ApprovalBox() {
       setIsLoading(false);
       isInitialLoadDone.current = true;
     }
-  }, [currentPage, itemsPerPage, searchQuery, filterOption, sortOption, activeTab]);
+  }, [currentPage, itemsPerPage, searchQuery, filterOption, sortOption, activeTab, startDate, endDate]);
 
   // ===== 초기 로드 =====
   useEffect(() => {
@@ -288,6 +297,27 @@ export function ApprovalBox() {
     setIsModalOpen(true);
 
     try {
+      // 문서 결재(document) 타입은 별도 API로 연결 문서 데이터 조회
+      if (item.approvalType === 'document') {
+        const result = await getDocumentApprovalById(parseInt(item.id));
+        if (result.success && result.data) {
+          // work_order 연결 문서 → InspectionReportModal로 열기
+          if (result.data.workOrderId) {
+            setIsModalOpen(false);
+            setIsModalLoading(false);
+            setInspectionWorkOrderId(String(result.data.workOrderId));
+            setIsInspectionModalOpen(true);
+            return;
+          }
+          setModalData(result.data as LinkedDocumentData);
+        } else {
+          toast.error(result.error || '문서 조회에 실패했습니다.');
+          setIsModalOpen(false);
+        }
+        return;
+      }
+
+      // 기존 결재 문서 타입 (품의서, 지출결의서, 지출예상내역서)
       const result = await getApprovalById(parseInt(item.id));
       if (result.success && result.data) {
         const formData = result.data;
@@ -439,6 +469,8 @@ export function ApprovalBox() {
         return 'expenseEstimate';
       case 'expense_report':
         return 'expenseReport';
+      case 'document':
+        return 'document';
       default:
         return 'proposal';
     }
@@ -514,7 +546,7 @@ export function ApprovalBox() {
 
       dateRangeSelector: {
         enabled: true,
-        showPresets: false,
+        showPresets: true,
         startDate,
         endDate,
         onStartDateChange: setStartDate,
@@ -796,6 +828,19 @@ export function ApprovalBox() {
               onReject={canApprove ? handleModalReject : undefined}
             />
           )}
+
+          {/* 검사성적서 모달 (work_order 연결 문서) */}
+          <InspectionReportModal
+            open={isInspectionModalOpen}
+            onOpenChange={(open) => {
+              setIsInspectionModalOpen(open);
+              if (!open) {
+                setInspectionWorkOrderId(null);
+              }
+            }}
+            workOrderId={inspectionWorkOrderId}
+            readOnly={true}
+          />
         </>
       ),
     }),
@@ -827,6 +872,8 @@ export function ApprovalBox() {
       handleModalApprove,
       handleModalReject,
       canApprove,
+      isInspectionModalOpen,
+      inspectionWorkOrderId,
     ]
   );
 

src/components/approval/ApprovalBox/types.ts

@@ -9,17 +9,18 @@ export type ApprovalTabType = 'all' | 'pending' | 'approved' | 'rejected';
 // 결재 상태
 export type ApprovalStatus = 'pending' | 'approved' | 'rejected';
 
-// 결재 유형 (문서 종류): 지출결의서, 품의서, 지출예상내역서
-export type ApprovalType = 'expense_report' | 'proposal' | 'expense_estimate';
+// 결재 유형 (문서 종류): 지출결의서, 품의서, 지출예상내역서, 문서결재
+export type ApprovalType = 'expense_report' | 'proposal' | 'expense_estimate' | 'document';
 
 // 필터 옵션
-export type FilterOption = 'all' | 'expense_report' | 'proposal' | 'expense_estimate';
+export type FilterOption = 'all' | 'expense_report' | 'proposal' | 'expense_estimate' | 'document';
 
 export const FILTER_OPTIONS: { value: FilterOption; label: string }[] = [
   { value: 'all', label: '전체' },
   { value: 'expense_report', label: '지출결의서' },
   { value: 'proposal', label: '품의서' },
   { value: 'expense_estimate', label: '지출예상내역서' },
+  { value: 'document', label: '문서 결재' },
 ];
 
 // 정렬 옵션
@@ -71,12 +72,14 @@ export const APPROVAL_TYPE_LABELS: Record<ApprovalType, string> = {
   expense_report: '지출결의서',
   proposal: '품의서',
   expense_estimate: '지출예상내역서',
+  document: '문서 결재',
 };
 
 export const APPROVAL_TYPE_COLORS: Record<ApprovalType, string> = {
   expense_report: 'blue',
   proposal: 'green',
   expense_estimate: 'purple',
+  document: 'orange',
 };
 
 export const APPROVAL_STATUS_LABELS: Record<ApprovalStatus, string> = {

src/components/approval/DocumentCreate/index.tsx

@@ -1,6 +1,7 @@
 'use client';
 
 import { useState, useCallback, useEffect, useTransition, useRef, useMemo } from 'react';
+import { invalidateDashboard } from '@/lib/dashboard-invalidation';
 import { useRouter, useSearchParams } from 'next/navigation';
 import { usePermission } from '@/hooks/usePermission';
 import { format } from 'date-fns';
@@ -50,7 +51,7 @@ import { getClients } from '@/components/accounting/VendorManagement/actions';
 
 // 초기 데이터 - SSR에서는 빈 문자열, 클라이언트에서 날짜 설정
 const getInitialBasicInfo = (): BasicInfo => ({
-  drafter: '홍길동',
+  drafter: '', // 클라이언트에서 currentUser로 설정
   draftDate: '', // 클라이언트에서 설정
   documentNo: '',
   documentType: 'proposal',
@@ -118,14 +119,22 @@ export function DocumentCreate() {
     const today = format(new Date(), 'yyyy-MM-dd');
     const now = format(new Date(), 'yyyy-MM-dd HH:mm');
 
-    setBasicInfo(prev => ({ ...prev, draftDate: prev.draftDate || now }));
+    // localStorage 'user' 키에서 사용자 이름 가져오기 (로그인 시 저장됨)
+    const userDataStr = typeof window !== 'undefined' ? localStorage.getItem('user') : null;
+    const userName = userDataStr ? JSON.parse(userDataStr).name : currentUser?.name || '';
+
+    setBasicInfo(prev => ({
+      ...prev,
+      drafter: prev.drafter || userName,
+      draftDate: prev.draftDate || now,
+    }));
     setProposalData(prev => ({ ...prev, vendorPaymentDate: prev.vendorPaymentDate || today }));
     setExpenseReportData(prev => ({
       ...prev,
       requestDate: prev.requestDate || today,
       paymentDate: prev.paymentDate || today,
     }));
-  }, []);
+  }, [currentUser?.name]);
 
   // 미리보기 모달 상태
   const [isPreviewOpen, setIsPreviewOpen] = useState(false);
@@ -172,6 +181,7 @@ export function DocumentCreate() {
       setBasicInfo(prev => ({
         ...prev,
         ...mockData.basicInfo,
+        drafter: currentUserName || prev.drafter,
         draftDate: prev.draftDate || mockData.basicInfo.draftDate,
         documentType: (mockData.basicInfo.documentType || prev.documentType) as BasicInfo['documentType'],
       }));
@@ -343,6 +353,7 @@ export function DocumentCreate() {
         try {
           const result = await deleteApproval(parseInt(documentId));
           if (result.success) {
+            invalidateDashboard('approval');
             toast.success('문서가 삭제되었습니다.');
             router.back();
           } else {
@@ -375,6 +386,7 @@ export function DocumentCreate() {
         if (isEditMode && documentId) {
           const result = await updateAndSubmitApproval(parseInt(documentId), formData);
           if (result.success) {
+            invalidateDashboard('approval');
             toast.success('수정 및 상신 완료', {
               description: `문서번호: ${result.data?.documentNo}`,
             });
@@ -386,6 +398,7 @@ export function DocumentCreate() {
           // 새 문서: 생성 후 상신
           const result = await createAndSubmitApproval(formData);
           if (result.success) {
+            invalidateDashboard('approval');
             toast.success('상신 완료', {
               description: `문서번호: ${result.data?.documentNo}`,
             });
@@ -411,6 +424,7 @@ export function DocumentCreate() {
         if (isEditMode && documentId) {
           const result = await updateApproval(parseInt(documentId), formData);
           if (result.success) {
+            invalidateDashboard('approval');
             toast.success('저장 완료', {
               description: `문서번호: ${result.data?.documentNo}`,
             });
@@ -421,6 +435,7 @@ export function DocumentCreate() {
           // 새 문서: 임시저장
           const result = await createApproval(formData);
           if (result.success) {
+            invalidateDashboard('approval');
             toast.success('임시저장 완료', {
               description: `문서번호: ${result.data?.documentNo}`,
             });

src/components/approval/DocumentDetail/DocumentDetailModalV2.tsx

@@ -4,12 +4,14 @@ import { DocumentViewer } from '@/components/document-system';
 import { ProposalDocument } from './ProposalDocument';
 import { ExpenseReportDocument } from './ExpenseReportDocument';
 import { ExpenseEstimateDocument } from './ExpenseEstimateDocument';
+import { LinkedDocumentContent } from './LinkedDocumentContent';
 import type {
   DocumentType,
   DocumentDetailModalProps,
   ProposalDocumentData,
   ExpenseReportDocumentData,
   ExpenseEstimateDocumentData,
+  LinkedDocumentData,
 } from './types';
 
 /**
@@ -41,6 +43,8 @@ export function DocumentDetailModalV2({
         return '지출결의서';
       case 'expenseEstimate':
         return '지출 예상 내역서';
+      case 'document':
+        return (data as LinkedDocumentData).templateName || '문서 결재';
       default:
         return '문서';
     }
@@ -69,6 +73,8 @@ export function DocumentDetailModalV2({
         return <ExpenseReportDocument data={data as ExpenseReportDocumentData} />;
       case 'expenseEstimate':
         return <ExpenseEstimateDocument data={data as ExpenseEstimateDocumentData} />;
+      case 'document':
+        return <LinkedDocumentContent data={data as LinkedDocumentData} />;
       default:
         return null;
     }

src/components/approval/DocumentDetail/LinkedDocumentContent.tsx

@@ -0,0 +1,133 @@
+'use client';
+
+/**
+ * 연결 문서 콘텐츠 컴포넌트
+ *
+ * 문서관리에서 생성된 검사 성적서, 작업일지 등을
+ * 결재함 모달에서 렌더링합니다.
+ */
+
+import { ApprovalLineBox } from './ApprovalLineBox';
+import type { LinkedDocumentData } from './types';
+import { DocumentHeader } from '@/components/document-system';
+import { Badge } from '@/components/ui/badge';
+import { FileText, Paperclip } from 'lucide-react';
+
+interface LinkedDocumentContentProps {
+  data: LinkedDocumentData;
+}
+
+const STATUS_LABELS: Record<string, string> = {
+  DRAFT: '임시저장',
+  PENDING: '진행중',
+  APPROVED: '승인완료',
+  REJECTED: '반려',
+  CANCELLED: '회수',
+};
+
+const STATUS_COLORS: Record<string, string> = {
+  DRAFT: 'bg-gray-100 text-gray-800',
+  PENDING: 'bg-yellow-100 text-yellow-800',
+  APPROVED: 'bg-green-100 text-green-800',
+  REJECTED: 'bg-red-100 text-red-800',
+  CANCELLED: 'bg-gray-100 text-gray-600',
+};
+
+export function LinkedDocumentContent({ data }: LinkedDocumentContentProps) {
+  return (
+    <div className="bg-white p-8 min-h-full">
+      {/* 문서 헤더 (공통 컴포넌트) */}
+      <DocumentHeader
+        title={data.templateName || '문서 결재'}
+        subtitle={`문서번호: ${data.documentNo} | 작성일자: ${data.createdAt?.substring(0, 10) || '-'}`}
+        layout="centered"
+        customApproval={<ApprovalLineBox drafter={data.drafter} approvers={data.approvers} />}
+      />
+
+      {/* 문서 기본 정보 */}
+      <div className="border border-gray-300 mb-4">
+        <div className="flex border-b border-gray-300">
+          <div className="w-28 bg-gray-100 p-3 font-medium text-sm border-r border-gray-300">
+            문서 제목
+          </div>
+          <div className="flex-1 p-3 text-sm">{data.title || '-'}</div>
+        </div>
+        <div className="grid grid-cols-2 border-b border-gray-300">
+          <div className="flex border-r border-gray-300">
+            <div className="w-28 bg-gray-100 p-3 font-medium text-sm border-r border-gray-300">
+              양식
+            </div>
+            <div className="flex-1 p-3 text-sm flex items-center gap-2">
+              <FileText className="w-4 h-4 text-gray-500" />
+              {data.templateName || '-'}
+            </div>
+          </div>
+          <div className="flex">
+            <div className="w-28 bg-gray-100 p-3 font-medium text-sm border-r border-gray-300">
+              상태
+            </div>
+            <div className="flex-1 p-3 text-sm">
+              <Badge className={STATUS_COLORS[data.status] || 'bg-gray-100 text-gray-800'}>
+                {STATUS_LABELS[data.status] || data.status}
+              </Badge>
+            </div>
+          </div>
+        </div>
+      </div>
+
+      {/* 문서 데이터 */}
+      {data.documentData.length > 0 && (
+        <div className="border border-gray-300 mb-4">
+          <div className="bg-gray-800 text-white p-2 text-sm font-medium text-center">
+            문서 내용
+          </div>
+          <div className="divide-y divide-gray-300">
+            {data.documentData.map((field, index) => (
+              <div key={index} className="flex">
+                <div className="w-36 bg-gray-100 p-3 font-medium text-sm border-r border-gray-300">
+                  {field.fieldLabel}
+                </div>
+                <div className="flex-1 p-3 text-sm whitespace-pre-wrap">
+                  {renderFieldValue(field.value)}
+                </div>
+              </div>
+            ))}
+          </div>
+        </div>
+      )}
+
+      {/* 첨부파일 */}
+      {data.attachments && data.attachments.length > 0 && (
+        <div className="border border-gray-300">
+          <div className="bg-gray-800 text-white p-2 text-sm font-medium text-center">
+            첨부파일
+          </div>
+          <div className="p-4 space-y-2">
+            {data.attachments.map((file) => (
+              <a
+                key={file.id}
+                href={file.url}
+                target="_blank"
+                rel="noopener noreferrer"
+                className="flex items-center gap-2 text-sm text-blue-600 hover:underline"
+              >
+                <Paperclip className="w-4 h-4" />
+                {file.name}
+              </a>
+            ))}
+          </div>
+        </div>
+      )}
+    </div>
+  );
+}
+
+function renderFieldValue(value: unknown): string {
+  if (value === null || value === undefined) return '-';
+  if (typeof value === 'string') return value || '-';
+  if (typeof value === 'number') return String(value);
+  if (typeof value === 'boolean') return value ? '예' : '아니오';
+  if (Array.isArray(value)) return value.join(', ') || '-';
+  if (typeof value === 'object') return JSON.stringify(value, null, 2);
+  return String(value);
+}

src/components/approval/DocumentDetail/types.ts

@@ -1,6 +1,6 @@
 // ===== 문서 상세 모달 타입 정의 =====
 
-export type DocumentType = 'proposal' | 'expenseReport' | 'expenseEstimate';
+export type DocumentType = 'proposal' | 'expenseReport' | 'expenseEstimate' | 'document';
 
 // 결재자 정보
 export interface Approver {
@@ -72,6 +72,29 @@ export interface ExpenseEstimateDocumentData {
   drafter: Approver;
 }
 
+// 연결 문서 데이터 (검사 성적서, 작업일지 등 문서관리에서 생성된 문서)
+export interface LinkedDocumentData {
+  documentNo: string;
+  createdAt: string;
+  title: string;
+  templateName: string;
+  templateCode: string;
+  status: string;
+  workOrderId?: number;
+  documentData: Array<{
+    fieldKey: string;
+    fieldLabel: string;
+    value: unknown;
+  }>;
+  approvers: Approver[];
+  drafter: Approver;
+  attachments?: Array<{
+    id: number;
+    name: string;
+    url: string;
+  }>;
+}
+
 // 문서 상세 모달 모드
 export type DocumentDetailMode = 'draft' | 'inbox' | 'reference';
 
@@ -83,7 +106,7 @@ export interface DocumentDetailModalProps {
   open: boolean;
   onOpenChange: (open: boolean) => void;
   documentType: DocumentType;
-  data: ProposalDocumentData | ExpenseReportDocumentData | ExpenseEstimateDocumentData;
+  data: ProposalDocumentData | ExpenseReportDocumentData | ExpenseEstimateDocumentData | LinkedDocumentData;
   mode?: DocumentDetailMode; // 'draft': 기안함 (상신), 'inbox': 결재함 (승인/반려)
   documentStatus?: DocumentStatus; // 문서 상태 (임시저장일 때만 수정/상신 가능)
   onEdit?: () => void;