사이트·관리자 봉투 물류 기능(수불·통계·레포트·재고·발주)과 DB·메뉴·E2E를 운영 반영한다.

통계 분석(전년대비·월별·계절별), 수급계획·LOT 수불, 지정판매소·실사·메뉴 링크 등을 포함한다.

Co-authored-by: Cursor <cursoragent@cursor.com>

app/Config/Routes.php

@@ -7,11 +7,14 @@ use CodeIgniter\Router\RouteCollection;
  */
 $routes->get('/', 'Home::index');
 $routes->get('dashboard', 'Home::dashboard');
+$routes->get('dashboard/simple', 'Home::dashboardSimple');
+$routes->get('dashboard/compact', 'Home::dashboardCompact');
 $routes->get('dashboard/classic-mock', 'Home::dashboardClassicMock');
 $routes->get('dashboard/modern', 'Home::dashboardModern');
 $routes->get('dashboard/dense', 'Home::dashboardDense');
 $routes->get('dashboard/charts', 'Home::dashboardCharts');
 $routes->get('dashboard/blend', 'Home::dashboardBlend');
+$routes->get('dashboard/lite', 'Home::dashboardLite');
 $routes->get('bag/inventory-inquiry', 'Home::inventoryInquiry');
 $routes->get('bag/waste-suibal-enterprise', 'Home::wasteSuibalEnterprise');
 
@@ -41,18 +44,24 @@ $routes->post('bag/inventory/inspection/(:num)/apply', 'Bag::inspectionApply/$1'
 $routes->get('bag/sales', 'Bag::sales');
 $routes->get('bag/sales-stats', 'Bag::salesStats');
 $routes->get('bag/flow', 'Bag::flow');
+$routes->get('bag/flow/export', 'Bag::flowExport');
 $routes->get('bag/analytics', 'Bag::analytics');
+$routes->get('bag/analytics/year-over-year', 'Bag::analyticsYearOverYear');
+$routes->get('bag/analytics/monthly-trend', 'Bag::analyticsMonthlyTrend');
+$routes->get('bag/analytics/seasonal-trend', 'Bag::analyticsSeasonalTrend');
 $routes->get('bag/window', 'Bag::window');
 $routes->get('bag/help', 'Bag::help');
 
 // 사이트 메뉴 CRUD (사이트 레이아웃)
-$routes->get('bag/inventory/adjust', 'Bag::inventoryAdjust');
-$routes->post('bag/inventory/adjust', 'Bag::inventoryAdjustStore');
 $routes->get('bag/issue/create', 'Bag::issueCreate');
 $routes->post('bag/issue/store', 'Bag::issueStore');
 $routes->post('bag/issue/cancel/(:num)', 'Bag::issueCancel/$1');
 $routes->post('bag/issue/cancel-save', 'Bag::issueCancelSave');
 $routes->get('bag/order/create', 'Bag::orderCreate');
+$routes->get('bag/order/phone', 'Bag::phoneOrderCreate');
+$routes->get('bag/order/phone/manage', 'Bag::phoneOrderManage');
+$routes->post('bag/order/phone/manage/update', 'Bag::phoneOrderUpdate');
+$routes->post('bag/order/phone/manage/cancel/(:num)', 'Bag::phoneOrderCancel/$1');
 $routes->get('bag/order/change', 'Bag::orderChange');
 $routes->get('bag/order/revise/(:num)', 'Bag::orderRevise/$1');
 $routes->get('bag/order/lot-seed', 'Bag::orderLotSeed');
@@ -71,6 +80,18 @@ $routes->get('bag/receiving/status', 'Bag::receivingStatus');
 $routes->get('bag/receiving/status/export', 'Bag::receivingStatusExport');
 $routes->get('bag/sale/create', 'Bag::saleCreate');
 $routes->post('bag/sale/store', 'Bag::saleStore');
+$routes->get('bag/sale/designated', 'Bag::designatedShopSaleCreate');
+$routes->get('bag/sale/designated/dev-saleable-barcodes', 'Bag::designatedShopDevSaleableBarcodes');
+$routes->get('bag/sale/dev-all-sales-history', 'Bag::devAllSalesHistory');
+$routes->post('bag/sale/designated/scan', 'Bag::designatedShopSaleScan');
+$routes->post('bag/sale/designated/save', 'Bag::designatedShopSaleSave');
+$routes->get('bag/sale/designated-return', 'Bag::designatedShopSaleReturnCreate');
+$routes->post('bag/sale/designated-return/scan', 'Bag::designatedShopSaleReturnScan');
+$routes->post('bag/sale/designated-return/save', 'Bag::designatedShopSaleReturnSave');
+$routes->get('bag/sale/designated-return-cancel', 'Bag::designatedShopSaleReturnCancelCreate');
+$routes->post('bag/sale/designated-return-cancel/save', 'Bag::designatedShopSaleReturnCancelSave');
+$routes->get('bag/sale/designated-cancel', 'Bag::designatedShopReturnCreate');
+$routes->post('bag/sale/designated-cancel/submit', 'Bag::designatedShopReturnCancel');
 $routes->get('bag/shop-order/create', 'Bag::shopOrderCreate');
 $routes->post('bag/shop-order/store', 'Bag::shopOrderStore');
 
@@ -175,9 +196,11 @@ $routes->group('bag', ['filter' => 'adminAuth'], static function ($routes): void
     $routes->get('reports/shop-sales', 'Admin\SalesReport::shopSales');
     $routes->get('reports/hometax-export', 'Admin\SalesReport::hometaxExport');
     $routes->get('reports/returns', 'Admin\SalesReport::returns');
+    $routes->get('reports/returns/export', 'Admin\SalesReport::returnsExport');
     $routes->get('reports/lot-flow', 'Admin\SalesReport::lotFlow');
     $routes->get('reports/misc-flow', 'Admin\SalesReport::miscFlow');
     $routes->post('reports/misc-flow', 'Admin\SalesReport::miscFlowStore');
+    $routes->post('reports/misc-flow/delete', 'Admin\SalesReport::miscFlowDelete');
 
     $routes->get('password-change', 'Admin\PasswordChange::index');
     $routes->post('password-change', 'Admin\PasswordChange::update');

app/Controllers/Admin/BagInventory.php

@@ -43,8 +43,9 @@ class BagInventory extends BaseController
             ];
         }
 
-        export_csv(
-            '재고현황_' . date('Ymd') . '.csv',
+        export_xlsx(
+            '재고현황_' . date('Ymd') . '.xlsx',
+            '재고현황',
             ['번호', '봉투코드', '봉투명', '현재재고(낱장)', '최종갱신'],
             $rows
         );

app/Controllers/Admin/BagIssue.php

@@ -4,17 +4,56 @@ namespace App\Controllers\Admin;
 
 use App\Controllers\BaseController;
 use App\Models\BagIssueModel;
+use App\Models\BagIssueItemCodeModel;
 use App\Models\BagInventoryModel;
 use App\Models\CodeKindModel;
 use App\Models\CodeDetailModel;
+use App\Models\FreeRecipientModel;
+use App\Models\PackagingUnitModel;
 
 class BagIssue extends BaseController
 {
     private BagIssueModel $issueModel;
+    private BagIssueItemCodeModel $issueItemCodeModel;
 
     public function __construct()
     {
         $this->issueModel = model(BagIssueModel::class);
+        $this->issueItemCodeModel = model(BagIssueItemCodeModel::class);
+    }
+
+    /**
+     * 낱장 수량을 품목코드 단위로 분해한다.
+     *
+     * @return array<int,array{issueCode:string,qty:int}>
+     */
+    private function buildIssueCodeRows(int $bi2Idx, int $sheetQty, array $packUnit): array
+    {
+        $sheetQty = max(0, $sheetQty);
+        if ($sheetQty <= 0) {
+            return [];
+        }
+
+        $chunkSize = max(
+            1,
+            (int) ($packUnit['totalPerBox'] ?? 0),
+            (int) ($packUnit['packPerSheet'] ?? 0)
+        );
+
+        $rows = [];
+        $remaining = $sheetQty;
+        $seq = 1;
+        while ($remaining > 0) {
+            $qty = min($chunkSize, $remaining);
+            $rows[] = [
+                'issueCode' => sprintf('%d-%06d-%03d', (int) date('y'), $bi2Idx, $seq),
+                'qty' => $qty,
+            ];
+            $remaining -= $qty;
+            $seq++;
+        }
+
+        return $rows;
     }
 
     public function index()
@@ -62,48 +101,219 @@ class BagIssue extends BaseController
             'bi2_issue_type' => 'required|max_length[20]',
             'bi2_issue_date' => 'required|valid_date[Y-m-d]',
             'bi2_dest_name'  => 'required|max_length[100]',
-            'bi2_bag_code'   => 'required|max_length[50]',
-            'bi2_qty'        => 'required|is_natural_no_zero',
+            // 사이트 다건 입력(item_bag_code/item_qty)과 기존 관리자 단건 입력을 함께 허용
+            'bi2_bag_code'   => 'permit_empty|max_length[50]',
+            'bi2_qty'        => 'permit_empty|is_natural_no_zero',
         ];
         if (! $this->validate($rules)) {
             return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
         }
 
-        $bagCode = $this->request->getPost('bi2_bag_code');
-        $qty     = (int) $this->request->getPost('bi2_qty');
-
         $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $detail = $kindO ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $bagCode, $lgIdx) : null;
-        $bagName = $detail ? $detail->cd_name : '';
+        $issueType = trim((string) $this->request->getPost('bi2_issue_type'));
+        $destType = trim((string) ($this->request->getPost('bi2_dest_type') ?? ''));
+        $destName = trim((string) ($this->request->getPost('bi2_dest_name') ?? ''));
+        $destDongCode = trim((string) ($this->request->getPost('bi2_dest_dong_code') ?? ''));
+
+        if ($destType === '') {
+            $destType = '동사무소';
+        }
+        if ($issueType === '공공용' && $destType === '동사무소') {
+            $destType = '구청';
+        }
+
+        if ($issueType === '무료용' && $destDongCode !== '') {
+            $existsFreeDong = model(FreeRecipientModel::class)
+                ->where('fr_lg_idx', $lgIdx)
+                ->where('fr_state', 1)
+                ->where('fr_dong_code', $destDongCode)
+                ->first();
+            if (! $existsFreeDong) {
+                return redirect()->back()->withInput()->with('error', '선택한 불출처는 무료용 대상이 아닙니다.');
+            }
+        }
+
+        $invRows = model(BagInventoryModel::class)
+            ->where('bi_lg_idx', $lgIdx)
+            ->where('bi_qty >', 0)
+            ->findAll();
+        $inventoryMap = [];
+        foreach ($invRows as $inv) {
+            $code = (string) ($inv->bi_bag_code ?? '');
+            if ($code === '') {
+                continue;
+            }
+            $inventoryMap[$code] = [
+                'qty' => (int) ($inv->bi_qty ?? 0),
+                'name' => (string) ($inv->bi_bag_name ?? ''),
+            ];
+        }
+
+        $unitRows = model(PackagingUnitModel::class)
+            ->where('pu_lg_idx', $lgIdx)
+            ->where('pu_state', 1)
+            ->findAll();
+        $packMap = [];
+        foreach ($unitRows as $unit) {
+            $code = (string) ($unit->pu_bag_code ?? '');
+            if ($code === '') {
+                continue;
+            }
+            $packMap[$code] = [
+                'packPerSheet' => max(1, (int) ($unit->pu_pack_per_sheet ?? 1)),
+                'totalPerBox' => max(1, (int) ($unit->pu_total_per_box ?? 1)),
+            ];
+        }
+
+        $items = [];
+        $itemCodes = $this->request->getPost('item_bag_code');
+        $itemQtys = $this->request->getPost('item_qty');
+        $itemPacks = $this->request->getPost('item_pack');
+        $itemCodes = is_array($itemCodes) ? $itemCodes : [];
+        $itemQtys = is_array($itemQtys) ? $itemQtys : [];
+        $itemPacks = is_array($itemPacks) ? $itemPacks : [];
+
+        $count = max(count($itemCodes), count($itemQtys), count($itemPacks));
+        for ($i = 0; $i < $count; $i++) {
+            $bagCode = trim((string) ($itemCodes[$i] ?? ''));
+            $qtyRaw = (int) ($itemQtys[$i] ?? 0);
+            $pack = trim((string) ($itemPacks[$i] ?? 'sheet'));
+            if ($bagCode === '' || $qtyRaw <= 0) {
+                continue;
+            }
+            if (! in_array($pack, ['box', 'pack', 'sheet'], true)) {
+                $pack = 'sheet';
+            }
+            $packUnit = $packMap[$bagCode] ?? ['packPerSheet' => 1, 'totalPerBox' => 1];
+            $sheetQty = $qtyRaw;
+            if ($pack === 'box') {
+                $sheetQty = $qtyRaw * (int) $packUnit['totalPerBox'];
+            } elseif ($pack === 'pack') {
+                $sheetQty = $qtyRaw * (int) $packUnit['packPerSheet'];
+            }
+            $sheetQty = max(1, (int) $sheetQty);
+
+            $detail = $kindO
+                ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, $bagCode, $lgIdx)
+                : null;
+            $bagName = $detail ? (string) ($detail->cd_name ?? '') : (string) ($inventoryMap[$bagCode]['name'] ?? '');
+            if ($bagName === '') {
+                $bagName = (string) $bagCode;
+            }
+
+            $items[] = [
+                'bagCode' => $bagCode,
+                'bagName' => $bagName,
+                'pack' => $pack,
+                'rawQty' => $qtyRaw,
+                'sheetQty' => $sheetQty,
+            ];
+        }
+
+        // 기존 관리자 단건 폼과의 호환
+        if ($items === []) {
+            $singleBagCode = trim((string) $this->request->getPost('bi2_bag_code'));
+            $singleQty = (int) $this->request->getPost('bi2_qty');
+            if ($singleBagCode !== '' && $singleQty > 0) {
+                $detail = $kindO
+                    ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, $singleBagCode, $lgIdx)
+                    : null;
+                $bagName = $detail ? (string) ($detail->cd_name ?? '') : (string) ($inventoryMap[$singleBagCode]['name'] ?? '');
+                if ($bagName === '') {
+                    $bagName = (string) $singleBagCode;
+                }
+                $items[] = [
+                    'bagCode' => $singleBagCode,
+                    'bagName' => $bagName,
+                    'pack' => 'sheet',
+                    'rawQty' => $singleQty,
+                    'sheetQty' => $singleQty,
+                ];
+            }
+        }
+
+        if ($items === []) {
+            return redirect()->back()->withInput()->with('error', '불출 품목을 1건 이상 입력해 주세요.');
+        }
+
+        $requiredByBag = [];
+        foreach ($items as $item) {
+            $code = (string) $item['bagCode'];
+            if (! isset($requiredByBag[$code])) {
+                $requiredByBag[$code] = 0;
+            }
+            $requiredByBag[$code] += (int) $item['sheetQty'];
+        }
+        foreach ($requiredByBag as $code => $requiredQty) {
+            $available = (int) ($inventoryMap[$code]['qty'] ?? 0);
+            if ($available <= 0) {
+                return redirect()->back()->withInput()->with('error', '입고 재고가 없는 봉투코드는 불출할 수 없습니다: ' . $code);
+            }
+            if ($available < $requiredQty) {
+                return redirect()->back()->withInput()->with('error', '재고가 부족합니다: ' . $code . ' (재고 ' . number_format($available) . ', 요청 ' . number_format($requiredQty) . ')');
+            }
+        }
 
         $db = \Config\Database::connect();
         $db->transStart();
+        $hasIssueCodeTable = $db->tableExists('bag_issue_item_code');
 
-        $issueData = [
-            'bi2_lg_idx'     => $lgIdx,
-            'bi2_year'       => (int) $this->request->getPost('bi2_year'),
-            'bi2_quarter'    => (int) $this->request->getPost('bi2_quarter'),
-            'bi2_issue_type' => $this->request->getPost('bi2_issue_type'),
-            'bi2_issue_date' => $this->request->getPost('bi2_issue_date'),
-            'bi2_dest_type'  => $this->request->getPost('bi2_dest_type') ?? '',
-            'bi2_dest_name'  => $this->request->getPost('bi2_dest_name'),
-            'bi2_bag_code'   => $bagCode,
-            'bi2_bag_name'   => $bagName,
-            'bi2_qty'        => $qty,
-            'bi2_status'     => 'normal',
-            'bi2_regdate'    => date('Y-m-d H:i:s'),
-        ];
-        $this->issueModel->insert($issueData);
-        $bi2Idx = (int) $this->issueModel->getInsertID();
-
+        $issueYear = (int) $this->request->getPost('bi2_year');
+        $issueQuarter = (int) $this->request->getPost('bi2_quarter');
+        $issueDate = (string) $this->request->getPost('bi2_issue_date');
+        $createdCount = 0;
         helper('audit');
-        audit_log('create', 'bag_issue', $bi2Idx, null, array_merge($issueData, ['bi2_idx' => $bi2Idx]));
+        foreach ($items as $item) {
+            $issueData = [
+                'bi2_lg_idx'     => $lgIdx,
+                'bi2_year'       => $issueYear,
+                'bi2_quarter'    => $issueQuarter,
+                'bi2_issue_type' => $issueType,
+                'bi2_issue_date' => $issueDate,
+                'bi2_dest_type'  => $destType,
+                'bi2_dest_name'  => $destName,
+                'bi2_bag_code'   => (string) $item['bagCode'],
+                'bi2_bag_name'   => (string) $item['bagName'],
+                'bi2_qty'        => (int) $item['sheetQty'],
+                'bi2_status'     => 'normal',
+                'bi2_regdate'    => date('Y-m-d H:i:s'),
+            ];
+            $this->issueModel->insert($issueData);
+            $bi2Idx = (int) $this->issueModel->getInsertID();
+            audit_log('create', 'bag_issue', $bi2Idx, null, array_merge($issueData, ['bi2_idx' => $bi2Idx]));
 
-        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, -$qty);
+            if ($hasIssueCodeTable) {
+                $codeRows = $this->buildIssueCodeRows($bi2Idx, (int) $item['sheetQty'], $packMap[(string) $item['bagCode']] ?? []);
+                foreach ($codeRows as $codeRow) {
+                    $this->issueItemCodeModel->insert([
+                        'bic_lg_idx' => $lgIdx,
+                        'bic_bi2_idx' => $bi2Idx,
+                        'bic_bag_code' => (string) $item['bagCode'],
+                        'bic_issue_code' => (string) $codeRow['issueCode'],
+                        'bic_qty' => (int) $codeRow['qty'],
+                        'bic_cancel_qty' => 0,
+                        'bic_state' => 'normal',
+                        'bic_regdate' => date('Y-m-d H:i:s'),
+                    ]);
+                }
+            }
+
+            model(BagInventoryModel::class)->adjustQty(
+                $lgIdx,
+                (string) $item['bagCode'],
+                (string) $item['bagName'],
+                -((int) $item['sheetQty'])
+            );
+            $createdCount++;
+        }
 
         $db->transComplete();
 
-        return redirect()->to(mgmt_url('bag-issues'))->with('success', '불출 처리되었습니다.');
+        if (! $db->transStatus()) {
+            return redirect()->back()->withInput()->with('error', '불출 처리 중 오류가 발생했습니다.');
+        }
+
+        return redirect()->to(mgmt_url('bag-issues'))->with('success', $createdCount . '건 불출 처리되었습니다.');
     }
 
     public function cancel(int $id)
@@ -116,12 +326,38 @@ class BagIssue extends BaseController
 
         $db = \Config\Database::connect();
         $db->transStart();
+        $hasIssueCodeTable = $db->tableExists('bag_issue_item_code');
 
         $before = (array) $item;
         $this->issueModel->update($id, ['bi2_status' => 'cancelled']);
         helper('audit');
         audit_log('update', 'bag_issue', $id, $before, ['bi2_status' => 'cancelled']);
-        model(BagInventoryModel::class)->adjustQty((int) $item->bi2_lg_idx, $item->bi2_bag_code, $item->bi2_bag_name, (int) $item->bi2_qty);
+
+        $restoreQty = (int) $item->bi2_qty;
+        if ($hasIssueCodeTable) {
+            $codeRows = $db->table('bag_issue_item_code')
+                ->select('bic_idx, bic_qty, bic_cancel_qty')
+                ->where('bic_lg_idx', (int) $item->bi2_lg_idx)
+                ->where('bic_bi2_idx', $id)
+                ->get()
+                ->getResultArray();
+            $restoreQty = 0;
+            foreach ($codeRows as $codeRow) {
+                $bicIdx = (int) ($codeRow['bic_idx'] ?? 0);
+                $qty = (int) ($codeRow['bic_qty'] ?? 0);
+                $oldCancel = (int) ($codeRow['bic_cancel_qty'] ?? 0);
+                $restoreQty += max(0, $qty - $oldCancel);
+                $db->table('bag_issue_item_code')
+                    ->where('bic_idx', $bicIdx)
+                    ->update([
+                        'bic_cancel_qty' => $qty,
+                        'bic_state' => 'cancelled',
+                    ]);
+            }
+        }
+
+        model(BagInventoryModel::class)->adjustQty((int) $item->bi2_lg_idx, $item->bi2_bag_code, $item->bi2_bag_name, $restoreQty);
+        $this->issueModel->update($id, ['bi2_qty' => 0, 'bi2_status' => 'cancelled']);
 
         $db->transComplete();
 

app/Controllers/Admin/BagPrice.php

@@ -138,11 +138,7 @@ class BagPrice extends BaseController
         if ($bagCode !== null && $bagCode !== '') {
             $queryForPager['bag_code'] = $bagCode;
         }
-        $pagerPath = mgmt_url('bag-prices');
-        if ($queryForPager !== []) {
-            $pagerPath .= '?' . http_build_query($queryForPager);
-        }
-        $this->priceModel->pager->setPath($pagerPath);
+        apply_pager_path($this->priceModel->pager, mgmt_path('bag-prices'), $queryForPager);
 
         $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
         $bagCodes = $kindO

app/Controllers/Admin/Company.php

@@ -42,11 +42,7 @@ class Company extends BaseController
         if ($companyType !== '' && in_array($companyType, $typeOptions, true)) {
             $queryForPager['cp_type'] = $companyType;
         }
-        $pagerPath = mgmt_url('companies');
-        if ($queryForPager !== []) {
-            $pagerPath .= '?' . http_build_query($queryForPager);
-        }
-        $pager->setPath($pagerPath);
+        apply_pager_path($pager, mgmt_path('companies'), $queryForPager);
 
         return $this->renderWorkPage('업체 관리', 'admin/company/index', [
             'list' => $list,

app/Controllers/Admin/Dashboard.php

@@ -40,7 +40,10 @@ class Dashboard extends BaseController
                         FROM bag_order_item GROUP BY boi_bo_idx
                     ) sub ON sub.boi_bo_idx = bo.bo_idx
                     WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
-                ", [$lgIdx])->getRow();
+                      AND (bo.bo_uuid, bo.bo_version) IN (
+                          SELECT bo_uuid, MAX(bo_version) FROM bag_order WHERE bo_lg_idx = ? GROUP BY bo_uuid
+                      )
+                ", [$lgIdx, $lgIdx])->getRow();
                 $stats['order_count']  = (int) ($orderStats->cnt ?? 0);
                 $stats['order_amount'] = (int) ($orderStats->total_amount ?? 0);
 
@@ -72,9 +75,12 @@ class Dashboard extends BaseController
                     SELECT bo_idx, bo_lot_no, bo_order_date, bo_status
                     FROM bag_order
                     WHERE bo_lg_idx = ?
+                      AND (bo_uuid, bo_version) IN (
+                          SELECT bo_uuid, MAX(bo_version) FROM bag_order WHERE bo_lg_idx = ? GROUP BY bo_uuid
+                      )
                     ORDER BY bo_order_date DESC, bo_idx DESC
                     LIMIT 5
-                ", [$lgIdx])->getResult();
+                ", [$lgIdx, $lgIdx])->getResult();
 
                 // 최근 판매 5건
                 $stats['recent_sales'] = $db->query("

app/Controllers/Admin/FreeRecipient.php

@@ -16,6 +16,19 @@ class FreeRecipient extends BaseController
         $this->model = model(FreeRecipientModel::class);
     }
 
+    /**
+     * 무료용 대상 구분(스크린샷 기준): 사람뿐 아니라 동사무소 자체도 등록 가능.
+     *
+     * @return array<string,string>
+     */
+    private function recipientTypeOptions(): array
+    {
+        return [
+            'office' => '읍.면.동 사무소',
+            'target' => '무료 대상자',
+        ];
+    }
+
     private function getCodeOptions(string $ckCode): array
     {
         helper('admin');
@@ -33,16 +46,42 @@ class FreeRecipient extends BaseController
             return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
         }
 
-        $list  = $this->model->where('fr_lg_idx', $lgIdx)->orderBy('fr_idx', 'DESC')->paginate(20);
+        $list  = $this->model
+            ->where('fr_lg_idx', $lgIdx)
+            ->orderBy('fr_type_code', 'ASC')
+            ->orderBy('fr_name', 'ASC')
+            ->orderBy('fr_idx', 'DESC')
+            ->paginate(20);
         $pager = $this->model->pager;
+        $perPage = 20;
+        $currentPage = (int) ($pager->getCurrentPage() ?: 1);
+        $totalCount = (int) $this->model
+            ->where('fr_lg_idx', $lgIdx)
+            ->countAllResults();
+        $dongNameMap = [];
+        foreach ($this->getCodeOptions('D') as $dong) {
+            $code = (string) ($dong->cd_code ?? '');
+            if ($code === '') {
+                continue;
+            }
+            $dongNameMap[$code] = (string) ($dong->cd_name ?? $code);
+        }
 
-        return $this->renderWorkPage('무료용 대상자 관리', 'admin/free_recipient/index', ['list' => $list, 'pager' => $pager]);
+        return $this->renderWorkPage('무료용 대상자 관리', 'admin/free_recipient/index', [
+            'list' => $list,
+            'pager' => $pager,
+            'recipientTypeOptions' => $this->recipientTypeOptions(),
+            'dongNameMap' => $dongNameMap,
+            'totalCount' => $totalCount,
+            'currentPage' => $currentPage,
+            'perPage' => $perPage,
+        ]);
     }
 
     public function create()
     {
         return $this->renderWorkPage('무료용 대상자 등록', 'admin/free_recipient/create', [
-            'typeCodes' => $this->getCodeOptions('H'),
+            'recipientTypeOptions' => $this->recipientTypeOptions(),
             'dongCodes' => $this->getCodeOptions('D'),
         ]);
     }
@@ -85,7 +124,7 @@ class FreeRecipient extends BaseController
 
         return $this->renderWorkPage('무료용 대상자 수정', 'admin/free_recipient/edit', [
             'item'      => $item,
-            'typeCodes' => $this->getCodeOptions('H'),
+            'recipientTypeOptions' => $this->recipientTypeOptions(),
             'dongCodes' => $this->getCodeOptions('D'),
         ]);
     }

app/Controllers/Admin/Menu.php

@@ -63,6 +63,11 @@ class Menu extends BaseController
             }
         }
 
+        if ($effectiveMtIdx > 0 && $currentTypeCode === 'site') {
+            $this->menuModel->pruneInventoryManagementMenus($effectiveMtIdx, $lgIdx);
+            $list = $this->menuModel->getAllByType($effectiveMtIdx, $lgIdx);
+        }
+
         // 트리 순서대로 상위 메뉴 바로 아래에 하위 메뉴가 오도록 평탄화
         if (! empty($list)) {
             $tree = build_menu_tree($list);
@@ -109,6 +114,10 @@ class Menu extends BaseController
         if ($mtIdx <= 0) {
             return $this->response->setJSON(['status' => 0, 'msg' => 'mt_idx required']);
         }
+        $type = $this->typeModel->find($mtIdx);
+        if ($type && (string) ($type->mt_code ?? '') === 'site') {
+            $this->menuModel->pruneInventoryManagementMenus($mtIdx, $lgIdx);
+        }
         $list = $this->menuModel->getAllByType($mtIdx, $lgIdx);
         return $this->response->setJSON(['status' => 1, 'data' => $list]);
     }
@@ -153,6 +162,7 @@ class Menu extends BaseController
         if ($mmPidx > 0) {
             $this->menuModel->updateCnode($mmPidx, 1);
         }
+        $this->menuModel->pruneInventoryManagementMenus($mtIdx, $lgIdx);
         $this->menuModel->syncTypeToAllLgs($mtIdx, $lgIdx);
         return redirect()->back()->with('success', '메뉴가 등록되었습니다.');
     }
@@ -184,6 +194,7 @@ class Menu extends BaseController
             'mm_is_view' => $this->request->getPost('mm_is_view') ? 'Y' : 'N',
         ];
         $this->menuModel->update($id, $data);
+        $this->menuModel->pruneInventoryManagementMenus((int) $row->mt_idx, $lgIdx);
         $this->menuModel->syncTypeToAllLgs((int) $row->mt_idx, $lgIdx);
         return redirect()->back()->with('success', '메뉴가 수정되었습니다.');
     }
@@ -207,6 +218,7 @@ class Menu extends BaseController
         }
         $result = $this->menuModel->deleteSafe($id);
         if ($result['ok']) {
+            $this->menuModel->pruneInventoryManagementMenus((int) $row->mt_idx, $lgIdx);
             $this->menuModel->syncTypeToAllLgs((int) $row->mt_idx, $lgIdx);
             return redirect()->back()->with('success', '메뉴가 삭제되었습니다.');
         }
@@ -234,6 +246,7 @@ class Menu extends BaseController
         $firstRow = $firstId > 0 ? $this->menuModel->find($firstId) : null;
         $this->menuModel->setOrder($ids, $lgIdx);
         if ($firstRow && (int) $firstRow->lg_idx === $lgIdx) {
+            $this->menuModel->pruneInventoryManagementMenus((int) $firstRow->mt_idx, $lgIdx);
             $this->menuModel->syncTypeToAllLgs((int) $firstRow->mt_idx, $lgIdx);
         }
         return redirect()->back()->with('success', '순서가 적용되었습니다.');

app/Controllers/Admin/SalesAgency.php

@@ -55,11 +55,7 @@ class SalesAgency extends BaseController
             'sa_idx'  => $saIdx,
         ];
         $queryForPager = array_filter($queryForPager, static fn ($v) => $v !== null && $v !== '');
-        $pagerPath = mgmt_url('sales-agencies');
-        if ($queryForPager !== []) {
-            $pagerPath .= '?' . http_build_query($queryForPager);
-        }
-        $pager->setPath($pagerPath);
+        apply_pager_path($pager, mgmt_path('sales-agencies'), $queryForPager);
 
         return $this->renderWorkPage('판매 대행소 관리', 'admin/sales_agency/index', [
             'list'    => $list,

app/Controllers/Admin/ShopOrder.php

@@ -57,8 +57,21 @@ class ShopOrder extends BaseController
         $shops = model(DesignatedShopModel::class)->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->findAll();
         $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
         $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
+        $priceMap = model(BagPriceModel::class)->latestActiveMapByBagCode($lgIdx);
+        $unitRows = model(PackagingUnitModel::class)
+            ->where('pu_lg_idx', $lgIdx)
+            ->where('pu_state', 1)
+            ->findAll();
+        $unitMap = [];
+        foreach ($unitRows as $unit) {
+            $code = (string) ($unit->pu_bag_code ?? '');
+            if ($code === '' || isset($unitMap[$code])) {
+                continue;
+            }
+            $unitMap[$code] = $unit;
+        }
 
-        return $this->renderWorkPage('주문 접수', 'admin/shop_order/create', compact('shops', 'bagCodes'));
+        return $this->renderWorkPage('주문 접수', 'admin/shop_order/create', compact('shops', 'bagCodes', 'priceMap', 'unitMap'));
     }
 
     public function store()
@@ -81,7 +94,7 @@ class ShopOrder extends BaseController
         $dsIdx = (int) $this->request->getPost('so_ds_idx');
         $shop  = model(DesignatedShopModel::class)->find($dsIdx);
 
-        $this->orderModel->insert([
+        $orderData = [
             'so_lg_idx'        => $lgIdx,
             'so_ds_idx'        => $dsIdx,
             'so_ds_name'       => $shop ? $shop->ds_name : '',
@@ -91,8 +104,24 @@ class ShopOrder extends BaseController
             'so_status'        => 'normal',
             'so_orderer_idx'   => session()->get('mb_idx'),
             'so_regdate'       => date('Y-m-d H:i:s'),
-        ]);
+        ];
+        // shop_order.so_channel 이 아직 반영되지 않은 DB와의 호환 처리
+        if ($db->fieldExists('so_channel', 'shop_order')) {
+            $orderData['so_channel'] = 'phone';
+        }
+
+        $insertOk = $this->orderModel->insert($orderData);
+        if ($insertOk === false) {
+            $db->transRollback();
+            $errors = $this->orderModel->errors();
+            $msg = ! empty($errors) ? implode(' / ', array_values($errors)) : '주문 저장에 실패했습니다.';
+            return redirect()->back()->withInput()->with('error', $msg);
+        }
         $soIdx = (int) $this->orderModel->getInsertID();
+        if ($soIdx <= 0) {
+            $db->transRollback();
+            return redirect()->back()->withInput()->with('error', '주문번호 생성에 실패했습니다. DB 스키마를 확인해 주세요.');
+        }
 
         $bagCodes = $this->request->getPost('item_bag_code') ?? [];
         $qtys     = $this->request->getPost('item_qty') ?? [];

app/Controllers/Home.php

@@ -9,7 +9,9 @@ class Home extends BaseController
     public function index()
     {
         if (session()->get('logged_in')) {
-            return $this->dashboard();
+            // 메인(/) 본문은 「요약(simple)」 대시보드로 노출한다.
+            // 종래의 「종합·그래프(blend)」 본문은 /dashboard (또는 /dashboard/blend)로 이동.
+            return $this->dashboardSimple();
         }
 
         return view('welcome_message');
@@ -28,6 +30,34 @@ class Home extends BaseController
         ]);
     }
 
+    /**
+     * 로그인 후 메인 — 단순형 요약 대시보드. URL: /dashboard/simple
+     * 기존 /dashboard 화면이 복잡하다는 피드백용으로, 핵심 지표·링크만 노출.
+     */
+    public function dashboardSimple()
+    {
+        return view('bag/layout/main', [
+            'title'   => '업무 현황 · 요약',
+            'content' => view('bag/lg_dashboard_simple', [
+                'lgLabel' => $this->resolveLgLabel(),
+            ]),
+        ]);
+    }
+
+    /**
+     * 로그인 후 메인 — 중간 밀도 대시보드. URL: /dashboard/compact
+     * /dashboard 보다 단순하지만 simple 보다 정보량을 늘린 화면.
+     */
+    public function dashboardCompact()
+    {
+        return view('bag/layout/main', [
+            'title'   => '업무 현황 · 컴팩트',
+            'content' => view('bag/lg_dashboard_compact', [
+                'lgLabel' => $this->resolveLgLabel(),
+            ]),
+        ]);
+    }
+
     /**
      * 디자인 시안(기존 /dashboard 연결 화면)
      */
@@ -74,6 +104,20 @@ class Home extends BaseController
         return $this->dashboard();
     }
 
+    /**
+     * 로그인 후 메인 — 라이트(축약) 대시보드. URL: /dashboard/lite
+     * dashboard_blend 의 일부 KPI/표/차트만 남긴 단순화 화면.
+     */
+    public function dashboardLite()
+    {
+        return view('bag/layout/main', [
+            'title'   => '업무 현황 · 라이트',
+            'content' => view('bag/dashboard_blend_lite_inner', [
+                'lgLabel' => $this->resolveLgLabel(),
+            ]),
+        ]);
+    }
+
     /**
      * 재고 조회(수불) 화면 (목업)
      */

app/Helpers/admin_helper.php

@@ -264,13 +264,12 @@ if (! function_exists('normalize_menu_link_for_url')) {
     }
 }
 
-if (! function_exists('mgmt_url')) {
+if (! function_exists('mgmt_path')) {
     /**
-     * 업무 화면 링크: 정식 URL 은 /bag/* (adminAuth). 포장 단위 CRUD 는 packaging-units/manage 로 치환.
+     * 업무 화면 상대 경로 (페이저 setPath 등). 선행 슬래시 없음.
      */
-    function mgmt_url(string $path): string
+    function mgmt_path(string $path): string
     {
-        helper('url');
         $path = trim($path, '/');
         // bag/packaging-units 는 조회 전용(Bag) — CRUD 는 /bag/packaging-units/manage/* 로 분리
         if ($path === 'packaging-units') {
@@ -279,7 +278,35 @@ if (! function_exists('mgmt_url')) {
             $path = 'packaging-units/manage/' . substr($path, strlen('packaging-units/'));
         }
 
-        return site_url('bag/' . $path);
+        return 'bag/' . $path;
+    }
+}
+
+if (! function_exists('mgmt_url')) {
+    /**
+     * 업무 화면 링크: 정식 URL 은 /bag/* (adminAuth). 포장 단위 CRUD 는 packaging-units/manage 로 치환.
+     */
+    function mgmt_url(string $path): string
+    {
+        helper('url');
+
+        return site_url(mgmt_path($path));
+    }
+}
+
+if (! function_exists('apply_pager_path')) {
+    /**
+     * CI4 페이저: setPath 는 상대 경로만 허용(전체 URL 시 baseURL 이중 결합).
+     * 검색 조건은 only() 로 유지합니다.
+     *
+     * @param \CodeIgniter\Pager\Pager $pager
+     */
+    function apply_pager_path($pager, string $path, array $queryForPager = []): void
+    {
+        $pager->setPath($path);
+        if ($queryForPager !== []) {
+            $pager->only(array_keys($queryForPager));
+        }
     }
 }
 
@@ -367,6 +394,10 @@ if (! function_exists('menu_link_candidate_paths')) {
                 $cands[] = 'admin/packaging-units' . ($m[1] ?? '');
             } elseif (preg_match('#^admin/packaging-units(/.*)?$#', $p, $m)) {
                 $cands[] = 'bag/packaging-units/manage' . ($m[1] ?? '');
+            } elseif ($p === 'bag/inventory/inspection-select') {
+                // 실사 선별 조회 메뉴는 작업 화면(inspection-work)도 동일 메뉴로 활성 처리
+                $cands[] = 'bag/inventory/inspection-work';
+                $cands[] = 'bag/inventory/inspection';
             } elseif (str_starts_with($p, 'admin/')) {
                 $cands[] = 'bag/' . substr($p, strlen('admin/'));
             } elseif (str_starts_with($p, 'bag/')) {

app/Helpers/export_helper.php

@@ -67,3 +67,441 @@ if (! function_exists('csv_encode_row')) {
         return implode(',', $escaped) . "\r\n";
     }
 }
+
+if (! function_exists('export_excel_2003_xml')) {
+    /**
+     * Excel 2003 XML(SpreadsheetML)로 브라우저 다운로드 (.xls 확장자, 별도 라이브러리 불필요)
+     *
+     * @param string   $filename   저장 파일명(확장자는 .xls로 정규화)
+     * @param string   $sheetName  시트 이름(Excel 제한: 길이·일부 문자)
+     * @param string[] $headers    컬럼 헤더
+     * @param array    $rows       데이터 행(각 행은 배열, 값은 문자열로 출력)
+     */
+    function export_excel_2003_xml(string $filename, string $sheetName, array $headers, array $rows): void
+    {
+        $filename = preg_replace('/\.[^.]+$/u', '', $filename) . '.xls';
+
+        $safeSheet = str_replace(['/', '\\', '?', '*', '[', ']'], '', $sheetName);
+        $safeSheet = function_exists('mb_substr')
+            ? mb_substr($safeSheet, 0, 31, 'UTF-8')
+            : substr($safeSheet, 0, 31);
+
+        $esc = static function (mixed $v): string {
+            return htmlspecialchars((string) ($v ?? ''), ENT_XML1 | ENT_QUOTES | ENT_SUBSTITUTE, 'UTF-8');
+        };
+
+        $parts = [];
+        $parts[] = '<?xml version="1.0" encoding="UTF-8"?>';
+        $parts[] = '<?mso-application progid="Excel.Sheet"?>';
+        $parts[] = '<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:x="urn:schemas-microsoft-com:office:excel" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">';
+        $parts[] = '<Worksheet ss:Name="' . $esc($safeSheet) . '">';
+        $parts[] = '<Table>';
+
+        $parts[] = '<Row>';
+        foreach ($headers as $h) {
+            $parts[] = '<Cell><Data ss:Type="String">' . $esc($h) . '</Data></Cell>';
+        }
+        $parts[] = '</Row>';
+
+        foreach ($rows as $row) {
+            $parts[] = '<Row>';
+            foreach (array_values((array) $row) as $cell) {
+                $parts[] = '<Cell><Data ss:Type="String">' . $esc($cell) . '</Data></Cell>';
+            }
+            $parts[] = '</Row>';
+        }
+
+        $parts[] = '</Table>';
+        $parts[] = '</Worksheet>';
+        $parts[] = '</Workbook>';
+
+        $output = implode('', $parts);
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'application/vnd.ms-excel; charset=UTF-8');
+        $response->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"');
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}
+
+if (! function_exists('export_excel_2003_xml_workbook')) {
+    /**
+     * Excel 2003 XML — 다중 시트, 인쇄 미리보기와 유사한 헤더·줄바꿈·열 너비
+     *
+     * @param string $filename 저장 파일명
+     * @param list<array{name: string, headers: list<string>, rows: list<list<string>>, col_widths?: list<int>}> $sheets
+     */
+    function export_excel_2003_xml_workbook(string $filename, array $sheets): void
+    {
+        $filename = preg_replace('/\.[^.]+$/u', '', $filename) . '.xls';
+
+        $esc = static function (mixed $v): string {
+            return htmlspecialchars((string) ($v ?? ''), ENT_XML1 | ENT_QUOTES | ENT_SUBSTITUTE, 'UTF-8');
+        };
+
+        $safeSheetName = static function (string $name) use ($esc): string {
+            $safe = str_replace(['/', '\\', '?', '*', '[', ']', ':'], '', $name);
+            $safe = function_exists('mb_substr') ? mb_substr($safe, 0, 31, 'UTF-8') : substr($safe, 0, 31);
+
+            return $esc($safe !== '' ? $safe : 'Sheet');
+        };
+
+        $parts   = [];
+        $parts[] = '<?xml version="1.0" encoding="UTF-8"?>';
+        $parts[] = '<?mso-application progid="Excel.Sheet"?>';
+        $parts[] = '<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:x="urn:schemas-microsoft-com:office:excel" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">';
+        $parts[] = '<Styles>';
+        $parts[] = '<Style ss:ID="Default"><Alignment ss:Vertical="Top" ss:WrapText="1" ss:Horizontal="Left"/><Font ss:FontName="맑은 고딕" x:CharSet="129" ss:Size="9"/></Style>';
+        $parts[] = '<Style ss:ID="Header"><Font ss:Bold="1" ss:Size="9" ss:FontName="맑은 고딕" x:CharSet="129"/><Interior ss:Color="#F3F4F6" ss:Pattern="Solid"/><Alignment ss:Horizontal="Left" ss:Vertical="Center" ss:WrapText="1"/><Borders><Border ss:Position="Bottom" ss:LineStyle="Continuous" ss:Weight="1"/></Borders></Style>';
+        $parts[] = '</Styles>';
+
+        foreach ($sheets as $sheet) {
+            $sheetName = $safeSheetName((string) ($sheet['name'] ?? 'Sheet'));
+            $headers   = array_values((array) ($sheet['headers'] ?? []));
+            $rows      = (array) ($sheet['rows'] ?? []);
+            $colWidths = array_values((array) ($sheet['col_widths'] ?? []));
+
+            $parts[] = '<Worksheet ss:Name="' . $sheetName . '">';
+            $parts[] = '<WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel"><PageSetup><Layout x:Orientation="Landscape"/></PageSetup></WorksheetOptions>';
+            $parts[] = '<Table>';
+
+            $colCount = max(count($headers), 1);
+            for ($i = 0; $i < $colCount; $i++) {
+                $px     = (int) ($colWidths[$i] ?? 72);
+                $width  = max(48, min(280, $px));
+                $excelW = round($width / 6.5, 1);
+                $parts[] = '<Column ss:Index="' . ($i + 1) . '" ss:AutoFitWidth="0" ss:Width="' . $excelW . '"/>';
+            }
+
+            $parts[] = '<Row ss:StyleID="Header">';
+            foreach ($headers as $h) {
+                $parts[] = '<Cell ss:StyleID="Header"><Data ss:Type="String">' . $esc($h) . '</Data></Cell>';
+            }
+            $parts[] = '</Row>';
+
+            foreach ($rows as $row) {
+                $parts[] = '<Row>';
+                foreach (array_values((array) $row) as $cell) {
+                    $parts[] = '<Cell ss:StyleID="Default"><Data ss:Type="String">' . $esc($cell) . '</Data></Cell>';
+                }
+                $parts[] = '</Row>';
+            }
+
+            $parts[] = '</Table>';
+            $parts[] = '</Worksheet>';
+        }
+
+        $parts[] = '</Workbook>';
+
+        $output = implode('', $parts);
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'application/vnd.ms-excel; charset=UTF-8');
+        $response->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"');
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}
+
+if (! function_exists('bag_flow_report_build_spreadsheet')) {
+    /**
+     * 기간별 봉투 수불 엑셀 통합문서 생성 (PhpSpreadsheet — 열 너비·병합 안정)
+     *
+     * @param list<array<string, mixed>> $reportRows
+     * @param list<string>               $metaLines
+     */
+    function bag_flow_report_build_spreadsheet(
+        string $lgName,
+        string $title,
+        array $metaLines,
+        array $reportRows
+    ): \PhpOffice\PhpSpreadsheet\Spreadsheet {
+        $spreadsheet = new \PhpOffice\PhpSpreadsheet\Spreadsheet();
+        $spreadsheet->getDefaultStyle()->getFont()->setName('맑은 고딕')->setSize(10);
+        $sheet = $spreadsheet->getActiveSheet();
+        $sheet->setTitle('수불현황');
+        $bodyFontSize = 10;
+
+        $lastCol = 'N';
+        $colWidths = [
+            'A' => 22.0,
+            'B' => 26.0,
+            'C' => 12.0,
+            'D' => 11.0,
+            'E' => 11.0,
+            'F' => 11.0,
+            'G' => 12.0,
+            'H' => 11.0,
+            'I' => 12.0,
+            'J' => 12.0,
+            'K' => 12.0,
+            'L' => 11.0,
+            'M' => 12.0,
+            'N' => 12.0,
+        ];
+        foreach ($colWidths as $col => $width) {
+            $sheet->getColumnDimension($col)->setWidth($width);
+            $sheet->getColumnDimension($col)->setAutoSize(false);
+        }
+
+        $r = 1;
+        if ($lgName !== '') {
+            $sheet->setCellValue("A{$r}", $lgName);
+            $sheet->getStyle("A{$r}")->getFont()->setSize(10)->getColor()->setRGB('666666');
+            $r++;
+        }
+
+        $sheet->setCellValue("A{$r}", $title);
+        $sheet->mergeCells("A{$r}:{$lastCol}{$r}");
+        $sheet->getStyle("A{$r}")->getFont()->setBold(true)->setSize($bodyFontSize);
+        $r++;
+
+        foreach ($metaLines as $line) {
+            $sheet->setCellValue("A{$r}", $line);
+            $sheet->mergeCells("A{$r}:{$lastCol}{$r}");
+            $sheet->getStyle("A{$r}")->getFont()->setSize(10)->getColor()->setRGB('555555');
+            $r++;
+        }
+
+        $r++;
+
+        $h1 = $r;
+        $h2 = $r + 1;
+
+        $sheet->setCellValue("A{$h1}", '일자');
+        $sheet->mergeCells("A{$h1}:A{$h2}");
+        $sheet->setCellValue("B{$h1}", '품목');
+        $sheet->mergeCells("B{$h1}:B{$h2}");
+        $sheet->setCellValue("C{$h1}", '전일');
+        $sheet->mergeCells("C{$h1}:C{$h2}");
+        $sheet->setCellValue("D{$h1}", '입고');
+        $sheet->mergeCells("D{$h1}:G{$h1}");
+        $sheet->setCellValue("H{$h1}", '출고');
+        $sheet->mergeCells("H{$h1}:M{$h1}");
+        $sheet->setCellValue("N{$h1}", '잔량');
+        $sheet->mergeCells("N{$h1}:N{$h2}");
+
+        $subHeaders = ['입고', '반품', '기타', '입계', '판매', '일반', '무료', '반품', '기타', '출계'];
+        foreach ($subHeaders as $i => $label) {
+            $col = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex(4 + $i);
+            $sheet->setCellValue("{$col}{$h2}", $label);
+        }
+
+        $headerStyle = [
+            'font'      => ['bold' => true, 'size' => $bodyFontSize],
+            'alignment' => [
+                'horizontal' => \PhpOffice\PhpSpreadsheet\Style\Alignment::HORIZONTAL_CENTER,
+                'vertical'   => \PhpOffice\PhpSpreadsheet\Style\Alignment::VERTICAL_CENTER,
+                'wrapText'   => false,
+            ],
+            'fill' => [
+                'fillType' => \PhpOffice\PhpSpreadsheet\Style\Fill::FILL_SOLID,
+                'startColor' => ['rgb' => 'E9ECEF'],
+            ],
+            'borders' => [
+                'bottom' => ['borderStyle' => \PhpOffice\PhpSpreadsheet\Style\Border::BORDER_THIN],
+            ],
+        ];
+        $sheet->getStyle("A{$h1}:{$lastCol}{$h2}")->applyFromArray($headerStyle);
+
+        $dataRow = $h2 + 1;
+        foreach ($reportRows as $row) {
+            $rowType = (string) ($row['row_type'] ?? 'data');
+            if (! in_array($rowType, ['data', 'subtotal', 'grand'], true)) {
+                continue;
+            }
+
+            $sheet->fromArray([
+                (string) ($row['date'] ?? ''),
+                (string) ($row['item_name'] ?? ''),
+                (int) ($row['prev_stock'] ?? 0),
+                (int) ($row['recv_in'] ?? 0),
+                (int) ($row['recv_return'] ?? 0),
+                (int) ($row['recv_misc'] ?? 0),
+                (int) ($row['recv_total'] ?? 0),
+                (int) ($row['out_sale'] ?? 0),
+                (int) ($row['out_issue_gen'] ?? 0),
+                (int) ($row['out_issue_free'] ?? 0),
+                (int) ($row['out_return'] ?? 0),
+                (int) ($row['out_misc'] ?? 0),
+                (int) ($row['out_total'] ?? 0),
+                (int) ($row['balance'] ?? 0),
+            ], null, "A{$dataRow}", true);
+
+            $sheet->getStyle("C{$dataRow}:{$lastCol}{$dataRow}")
+                ->getNumberFormat()
+                ->setFormatCode('#,##0');
+            $sheet->getStyle("C{$dataRow}:{$lastCol}{$dataRow}")
+                ->getAlignment()
+                ->setHorizontal(\PhpOffice\PhpSpreadsheet\Style\Alignment::HORIZONTAL_RIGHT);
+            $sheet->getStyle("A{$dataRow}:B{$dataRow}")
+                ->getAlignment()
+                ->setHorizontal(\PhpOffice\PhpSpreadsheet\Style\Alignment::HORIZONTAL_LEFT)
+                ->setWrapText(false);
+            $sheet->getStyle("A{$dataRow}:{$lastCol}{$dataRow}")
+                ->getFont()
+                ->setSize($bodyFontSize);
+
+            if (in_array($rowType, ['subtotal', 'grand'], true)) {
+                $sheet->getStyle("A{$dataRow}:{$lastCol}{$dataRow}")->applyFromArray([
+                    'font' => ['bold' => true, 'size' => $bodyFontSize],
+                    'fill' => [
+                        'fillType' => \PhpOffice\PhpSpreadsheet\Style\Fill::FILL_SOLID,
+                        'startColor' => ['rgb' => 'FFF8E1'],
+                    ],
+                ]);
+            }
+
+            $dataRow++;
+        }
+
+        if ($dataRow > $h2 + 1) {
+            $sheet->getStyle('A' . ($h2 + 1) . ':' . $lastCol . ($dataRow - 1))
+                ->getBorders()
+                ->getAllBorders()
+                ->setBorderStyle(\PhpOffice\PhpSpreadsheet\Style\Border::BORDER_HAIR);
+        }
+
+        $sheet->getPageSetup()->setOrientation(\PhpOffice\PhpSpreadsheet\Worksheet\PageSetup::ORIENTATION_PORTRAIT);
+        $sheet->getPageSetup()->setPaperSize(\PhpOffice\PhpSpreadsheet\Worksheet\PageSetup::PAPERSIZE_A4);
+        $sheet->getPageSetup()->setFitToWidth(1);
+        $sheet->getPageSetup()->setFitToHeight(0);
+
+        return $spreadsheet;
+    }
+}
+
+if (! function_exists('export_bag_flow_report_excel')) {
+    /**
+     * 기간별 봉투 수불 (/bag/flow) — 인쇄와 동일한 헤더·2단 표 (xlsx, PhpSpreadsheet)
+     *
+     * @param list<array<string, mixed>> $reportRows
+     * @param list<string>               $metaLines
+     */
+    function export_bag_flow_report_excel(
+        string $filename,
+        string $lgName,
+        string $title,
+        array $metaLines,
+        array $reportRows
+    ): void {
+        $baseName = preg_replace('/\.[^.]+$/u', '', $filename);
+        $baseName = preg_replace('/[^\p{L}\p{N}_\-]+/u', '_', $baseName) ?? 'bag_flow';
+        $baseName = trim($baseName, '_') !== '' ? trim($baseName, '_') : 'bag_flow';
+        $filename = $baseName . '.xlsx';
+
+        $spreadsheet = bag_flow_report_build_spreadsheet($lgName, $title, $metaLines, $reportRows);
+        $writer = new \PhpOffice\PhpSpreadsheet\Writer\Xlsx($spreadsheet);
+
+        ob_start();
+        try {
+            $writer->save('php://output');
+        } catch (\Throwable $e) {
+            ob_end_clean();
+            $spreadsheet->disconnectWorksheets();
+            unset($spreadsheet);
+            throw $e;
+        }
+        $spreadsheet->disconnectWorksheets();
+        unset($spreadsheet);
+        $output = ob_get_clean();
+        if ($output === false) {
+            $output = '';
+        }
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet');
+        $asciiName = preg_replace('/[^\x20-\x7E]+/', '_', $filename) ?? 'bag_flow.xlsx';
+        $response->setHeader(
+            'Content-Disposition',
+            'attachment; filename="' . $asciiName . '"; filename*=UTF-8\'\'' . rawurlencode($filename)
+        );
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}
+
+if (! function_exists('export_xlsx')) {
+    /**
+     * Office Open XML(.xlsx) 브라우저 다운로드 (PhpSpreadsheet)
+     *
+     * @param string   $filename   저장 파일명(확장자는 .xlsx로 정규화)
+     * @param string   $sheetName  시트 이름(Excel 제한: 길이·일부 문자)
+     * @param string[] $headers    컬럼 헤더
+     * @param array    $rows       데이터 행(각 행은 배열)
+     */
+    function export_xlsx(string $filename, string $sheetName, array $headers, array $rows): void
+    {
+        $filename = preg_replace('/\.[^.]+$/u', '', $filename) . '.xlsx';
+
+        $safeSheet = str_replace(['/', '\\', '?', '*', '[', ']'], '', $sheetName);
+        $safeSheet = function_exists('mb_substr')
+            ? mb_substr($safeSheet, 0, 31, 'UTF-8')
+            : substr($safeSheet, 0, 31);
+        if ($safeSheet === '') {
+            $safeSheet = 'Sheet1';
+        }
+
+        $spreadsheet = new \PhpOffice\PhpSpreadsheet\Spreadsheet();
+        $sheet = $spreadsheet->getActiveSheet();
+        $sheet->setTitle($safeSheet);
+
+        $data = [array_map(static fn ($v): string => (string) ($v ?? ''), array_values($headers))];
+        foreach ($rows as $row) {
+            $data[] = array_map(static fn ($v): string => (string) ($v ?? ''), array_values((array) $row));
+        }
+        $sheet->fromArray($data, null, 'A1', true);
+
+        $headerCount = max(1, count($headers));
+        $rowCount = max(1, count($data));
+        $lastCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($headerCount);
+        $fullRange = 'A1:' . $lastCol . $rowCount;
+
+        // 헤더/데이터 모두 좌측 정렬(요구사항)
+        $sheet->getStyle($fullRange)->getAlignment()->setHorizontal(
+            \PhpOffice\PhpSpreadsheet\Style\Alignment::HORIZONTAL_LEFT
+        );
+
+        // 가독성을 위해 기본 열 너비를 넓게 지정
+        for ($i = 1; $i <= $headerCount; $i++) {
+            $col = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($i);
+            $sheet->getColumnDimension($col)->setWidth(22);
+        }
+
+        $writer = new \PhpOffice\PhpSpreadsheet\Writer\Xlsx($spreadsheet);
+        ob_start();
+        try {
+            $writer->save('php://output');
+        } catch (\Throwable $e) {
+            ob_end_clean();
+            $spreadsheet->disconnectWorksheets();
+            unset($spreadsheet);
+            throw $e;
+        }
+        $spreadsheet->disconnectWorksheets();
+        unset($spreadsheet);
+        $output = ob_get_clean();
+        if ($output === false) {
+            $output = '';
+        }
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet');
+        $response->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"');
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}

app/Libraries/BagAnalyticsReportBuilder.php

@@ -0,0 +1,659 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+/**
+ * 통계 분석 관리 (전년대비 / 월별·계절별 추이)
+ */
+class BagAnalyticsReportBuilder
+{
+    private \CodeIgniter\Database\BaseConnection $db;
+
+    /** @var array<string, string> */
+    private array $bagNames = [];
+
+    /**
+     * @return array<string, array{label: string, months_label: string, months: list<int>, cross_year: bool}>
+     */
+    public static function seasonCatalog(): array
+    {
+        return [
+            'spring' => ['label' => '봄', 'months_label' => '3~5월', 'months' => [3, 4, 5], 'cross_year' => false],
+            'summer' => ['label' => '여름', 'months_label' => '6~8월', 'months' => [6, 7, 8], 'cross_year' => false],
+            'autumn' => ['label' => '가을', 'months_label' => '9~11월', 'months' => [9, 10, 11], 'cross_year' => false],
+            'winter' => ['label' => '겨울', 'months_label' => '전년12·1~2월', 'months' => [12, 1, 2], 'cross_year' => true],
+        ];
+    }
+
+    public static function normalizeSeason(string $season): string
+    {
+        $raw = trim($season);
+        $aliases = [
+            '봄' => 'spring',
+            '여름' => 'summer',
+            '가을' => 'autumn',
+            '겨울' => 'winter',
+        ];
+        $key = $aliases[$raw] ?? strtolower($raw);
+        $catalog = self::seasonCatalog();
+
+        return isset($catalog[$key]) ? $key : 'spring';
+    }
+
+    public function __construct(?\CodeIgniter\Database\BaseConnection $db = null)
+    {
+        $this->db = $db ?? \Config\Database::connect();
+    }
+
+    /**
+     * @return array{
+     *   gugunOptions: list<array{code: string, name: string}>,
+     *   agencies: list<object>,
+     *   lgName: string,
+     *   gugunLabel: string
+     * }
+     */
+    public function loadFilterOptions(int $lgIdx): array
+    {
+        $lgRow = model(\App\Models\LocalGovernmentModel::class)->find($lgIdx);
+        $lgName = $lgRow ? trim((string) ($lgRow->lg_name ?? '')) : '';
+
+        $gugunRows = $this->db->query("
+            SELECT DISTINCT ds_gugun_code AS code
+            FROM designated_shop
+            WHERE ds_lg_idx = ? AND ds_gugun_code != ''
+            ORDER BY ds_gugun_code
+        ", [$lgIdx])->getResultArray();
+
+        $gugunOptions = [['code' => '', 'name' => '전체']];
+        foreach ($gugunRows as $row) {
+            $code = trim((string) ($row['code'] ?? ''));
+            if ($code === '') {
+                continue;
+            }
+            $gugunOptions[] = ['code' => $code, 'name' => $this->gugunLabel($lgIdx, $code)];
+        }
+
+        $agencies = model(\App\Models\SalesAgencyModel::class)
+            ->where('sa_lg_idx', $lgIdx)
+            ->orderForDisplay()
+            ->findAll();
+
+        return [
+            'gugunOptions' => $gugunOptions,
+            'agencies'     => $agencies,
+            'lgName'       => $lgName,
+            'gugunLabel'   => '',
+        ];
+    }
+
+    /**
+     * @return array{
+     *   rows: list<array<string, mixed>>,
+     *   months: list<int>,
+     *   prevYear: int,
+     *   year: int
+     * }
+     */
+    public function buildYearOverYear(
+        int $lgIdx,
+        int $year,
+        string $gugunCode,
+        int $dsIdx,
+        bool $queried
+    ): array {
+        $prevYear = $year - 1;
+        $months = range(1, 12);
+        if (! $queried) {
+            return ['rows' => [], 'months' => $months, 'prevYear' => $prevYear, 'year' => $year];
+        }
+
+        $this->loadBagNames($lgIdx);
+        $agg = $this->aggregateMonthlyByBag($lgIdx, $prevYear, $year, $gugunCode, $dsIdx);
+
+        $rows = [];
+        $codesFromAgg = array_map(static fn ($c): string => (string) $c, array_keys($agg));
+        foreach ($this->bagCodesForReport($lgIdx, $codesFromAgg) as $code) {
+            $code = (string) $code;
+            $name = $this->resolveBagName($code);
+            $rows[] = $this->yoyBlock($code, (string) $name, '수량', $agg, $prevYear, $year, $months, false);
+            $rows[] = $this->yoyBlock($code, (string) $name, '금액', $agg, $prevYear, $year, $months, true);
+        }
+
+        return ['rows' => $rows, 'months' => $months, 'prevYear' => $prevYear, 'year' => $year];
+    }
+
+    /**
+     * @return array{rows: list<array<string, mixed>>, meta: array<string, int>}
+     */
+    public function buildMonthlyTrend(
+        int $lgIdx,
+        string $baseYm,
+        string $trendBasis,
+        float $deviationMin,
+        string $gugunCode,
+        int $saIdx,
+        bool $queried
+    ): array {
+        $empty = ['rows' => [], 'meta' => ['shopCount' => 0, 'monthSalesShops' => 0]];
+        if (! $queried || ! preg_match('/^(\d{4})-(\d{2})$/', $baseYm, $m)) {
+            return $empty;
+        }
+
+        $year = (int) $m[1];
+        $month = (int) $m[2];
+        $shops = $this->loadShops($lgIdx, $gugunCode, $saIdx);
+        if ($shops === []) {
+            return $empty;
+        }
+
+        $monthlyByShop = $this->monthlyNetByShop($lgIdx, $year, $month, $gugunCode, $saIdx);
+        $avgByShop = $this->averageNetByShop($lgIdx, $year - 1, $gugunCode, $trendBasis, $month, $saIdx);
+        $prevYearSameMonth = $trendBasis === 'year_avg'
+            ? $this->monthlyNetByShop($lgIdx, $year - 1, $month, $gugunCode, $saIdx)
+            : [];
+
+        $rows = [];
+        $monthSalesShops = 0;
+        foreach ($shops as $shop) {
+            $sid = (int) ($shop['ds_idx'] ?? 0);
+            $monthly = (float) ($monthlyByShop[$sid] ?? 0.0);
+            $avg = (float) ($avgByShop[$sid] ?? 0.0);
+            if ($trendBasis === 'year_avg' && $avg <= 0) {
+                $avg = (float) ($prevYearSameMonth[$sid] ?? 0.0);
+            }
+            if ($monthly > 0) {
+                $monthSalesShops++;
+            }
+            $diff = $monthly - $avg;
+            $pct = $avg > 0 ? round(($diff / $avg) * 100, 2) : ($monthly > 0 ? 100.0 : 0.0);
+            // 편차 N% 이상 = |편차(%)| ≥ N (증가·감소 모두)
+            if ($deviationMin > 0 && abs($pct) < $deviationMin) {
+                continue;
+            }
+            $rows[] = [
+                'agency_name'  => (string) ($shop['agency_name'] ?? ''),
+                'shop_no'      => (string) ($shop['ds_shop_no'] ?? ''),
+                'shop_name'    => (string) ($shop['ds_name'] ?? ''),
+                'rep_name'     => (string) ($shop['ds_rep_name'] ?? ''),
+                'prev_avg'     => (int) round($avg),
+                'monthly_qty'  => (int) round($monthly),
+                'avg_diff'     => (int) round($diff),
+                'deviation_pct'=> $pct,
+                'designated_at'=> (string) ($shop['ds_designated_at'] ?? ''),
+            ];
+        }
+
+        usort($rows, static fn (array $a, array $b): int => strcmp((string) $a['shop_no'], (string) $b['shop_no']));
+
+        return [
+            'rows' => $rows,
+            'meta' => [
+                'shopCount'         => count($shops),
+                'monthSalesShops'   => $monthSalesShops,
+            ],
+        ];
+    }
+
+    /**
+     * @return list<array<string, mixed>>
+     */
+    public function buildSeasonalTrend(
+        int $lgIdx,
+        int $baseYear,
+        string $season,
+        float $deviationMin,
+        string $gugunCode,
+        bool $queried
+    ): array {
+        if (! $queried) {
+            return [];
+        }
+
+        $seasonKey = self::normalizeSeason($season);
+        $seasonDef = self::seasonCatalog()[$seasonKey];
+        $months = $seasonDef['months'];
+
+        $saIdx = 0;
+        $shops = $this->loadShops($lgIdx, $gugunCode, $saIdx);
+        if ($shops === []) {
+            return [];
+        }
+
+        $crossYear = (bool) ($seasonDef['cross_year'] ?? false);
+        $currentByShop = $this->seasonalNetByShop($lgIdx, $baseYear, $months, $gugunCode, $saIdx, $crossYear);
+        $prevByShop = $this->seasonalNetByShop($lgIdx, $baseYear - 1, $months, $gugunCode, $saIdx, $crossYear);
+
+        $rows = [];
+        foreach ($shops as $shop) {
+            $sid = (int) ($shop['ds_idx'] ?? 0);
+            $curr = (float) ($currentByShop[$sid] ?? 0.0);
+            $prev = (float) ($prevByShop[$sid] ?? 0.0);
+            $diff = $curr - $prev;
+            $pct = $prev > 0 ? round(($diff / $prev) * 100, 2) : ($curr > 0 ? 100.0 : 0.0);
+            if ($deviationMin > 0 && abs($pct) < $deviationMin) {
+                continue;
+            }
+            $rows[] = [
+                'agency_name'   => (string) ($shop['agency_name'] ?? ''),
+                'shop_name'     => (string) ($shop['ds_name'] ?? ''),
+                'shop_no'       => (string) ($shop['ds_shop_no'] ?? ''),
+                'rep_name'      => (string) ($shop['ds_rep_name'] ?? ''),
+                'prev_season_avg'=> (int) round($prev),
+                'base_season_avg'=> (int) round($curr),
+                'avg_diff'      => (int) round($diff),
+                'deviation_pct' => $pct,
+                'designated_at' => (string) ($shop['ds_designated_at'] ?? ''),
+            ];
+        }
+
+        usort($rows, static fn (array $a, array $b): int => strcmp((string) $a['shop_no'], (string) $b['shop_no']));
+
+        return $rows;
+    }
+
+    private function gugunLabel(int $lgIdx, string $code): string
+    {
+        static $cache = [];
+        $key = $lgIdx . ':' . $code;
+        if (isset($cache[$key])) {
+            return $cache[$key];
+        }
+        $row = $this->db->table('code_detail cd')
+            ->select('cd.cd_name')
+            ->join('code_kind ck', 'ck.ck_idx = cd.cd_ck_idx', 'inner')
+            ->where('ck.ck_code', 'G')
+            ->where('cd.cd_lg_idx', $lgIdx)
+            ->where('cd.cd_code', $code)
+            ->get()
+            ->getRowArray();
+        $cache[$key] = trim((string) ($row['cd_name'] ?? $code));
+
+        return $cache[$key];
+    }
+
+    private function resolveBagName(string $code): string
+    {
+        if (isset($this->bagNames[$code])) {
+            return (string) $this->bagNames[$code];
+        }
+        if (ctype_digit($code) && isset($this->bagNames[(int) $code])) {
+            return (string) $this->bagNames[(int) $code];
+        }
+
+        return $code;
+    }
+
+    private function loadBagNames(int $lgIdx): void
+    {
+        if ($this->bagNames !== []) {
+            return;
+        }
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        if (! $kindO) {
+            return;
+        }
+        foreach (model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx) as $d) {
+            $code = trim((string) ($d->cd_code ?? ''));
+            if ($code !== '') {
+                $this->bagNames[$code] = trim((string) ($d->cd_name ?? $code));
+            }
+        }
+    }
+
+    /**
+     * @param list<string> $codesFromAgg
+     * @return list<string>
+     */
+    private function bagCodesForReport(int $lgIdx, array $codesFromAgg): array
+    {
+        $this->loadBagNames($lgIdx);
+        $codes = array_keys($this->bagNames);
+        if ($codesFromAgg !== []) {
+            $merged = array_merge($codes, $codesFromAgg);
+            $codes = [];
+            foreach ($merged as $c) {
+                $codes[] = (string) $c;
+            }
+            $codes = array_values(array_unique($codes));
+            sort($codes, SORT_STRING);
+        } else {
+            $codes = array_map(static fn ($c): string => (string) $c, $codes);
+        }
+
+        return $codes;
+    }
+
+    /**
+     * @return array<string, array<int, array<int, array{qty: float, amt: float}>>>
+     */
+    private function aggregateMonthlyByBag(
+        int $lgIdx,
+        int $fromYear,
+        int $toYear,
+        string $gugunCode,
+        int $dsIdx
+    ): array {
+        $sql = "
+            SELECT bs.bs_bag_code AS bag_code, YEAR(bs.bs_sale_date) AS y, MONTH(bs.bs_sale_date) AS m,
+                   SUM(CASE WHEN bs.bs_type = 'sale' THEN ABS(bs.bs_qty)
+                            WHEN bs.bs_type IN ('return','cancel') THEN -ABS(bs.bs_qty)
+                            ELSE 0 END) AS net_qty,
+                   SUM(CASE WHEN bs.bs_type = 'sale' THEN bs.bs_amount
+                            WHEN bs.bs_type IN ('return','cancel') THEN -ABS(bs.bs_amount)
+                            ELSE 0 END) AS net_amt
+            FROM bag_sale bs
+            INNER JOIN designated_shop ds ON ds.ds_idx = bs.bs_ds_idx
+            WHERE bs.bs_lg_idx = ?
+              AND YEAR(bs.bs_sale_date) BETWEEN ? AND ?
+        ";
+        $params = [$lgIdx, $fromYear, $toYear];
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($dsIdx > 0) {
+            $sql .= ' AND bs.bs_ds_idx = ?';
+            $params[] = $dsIdx;
+        }
+        $sql .= ' GROUP BY bs.bs_bag_code, YEAR(bs.bs_sale_date), MONTH(bs.bs_sale_date)';
+
+        $agg = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $row) {
+            $code = (string) ($row['bag_code'] ?? '');
+            $y = (int) ($row['y'] ?? 0);
+            $m = (int) ($row['m'] ?? 0);
+            if ($code === '' || $y <= 0 || $m <= 0) {
+                continue;
+            }
+            $agg[$code][$y][$m] = [
+                'qty' => (float) ($row['net_qty'] ?? 0),
+                'amt' => (float) ($row['net_amt'] ?? 0),
+            ];
+        }
+
+        return $agg;
+    }
+
+    /**
+     * @param array<string, array<int, array<int, array{qty: float, amt: float}>>> $agg
+     * @param list<int> $months
+     * @return array<string, mixed>
+     */
+    private function yoyBlock(
+        string $code,
+        string $name,
+        string $section,
+        array $agg,
+        int $prevYear,
+        int $year,
+        array $months,
+        bool $useAmount
+    ): array {
+        $key = $useAmount ? 'amt' : 'qty';
+        $lines = [];
+        foreach ([$prevYear => (string) $prevYear . '년', $year => (string) $year . '년', 0 => '증감'] as $y => $label) {
+            $monthVals = [];
+            $total = 0.0;
+            foreach ($months as $mo) {
+                $v = 0.0;
+                if ($y === 0) {
+                    $p = (float) ($agg[$code][$prevYear][$mo][$key] ?? 0);
+                    $c = (float) ($agg[$code][$year][$mo][$key] ?? 0);
+                    $v = $c - $p;
+                } else {
+                    $v = (float) ($agg[$code][$y][$mo][$key] ?? 0);
+                }
+                $monthVals[$mo] = (int) round($v);
+                $total += $v;
+            }
+            $lines[] = ['label' => $label, 'months' => $monthVals, 'total' => (int) round($total)];
+        }
+
+        return [
+            'bag_code' => $code,
+            'bag_name' => $name,
+            'section'  => $section,
+            'lines'    => $lines,
+        ];
+    }
+
+    /**
+     * @return list<array<string, mixed>>
+     */
+    /**
+     * @return array<string, string> 구·군코드 → 대행소명
+     */
+    private function agencyNameByGugun(int $lgIdx): array
+    {
+        $best = [];
+        foreach ($this->db->query("
+            SELECT TRIM(bo.bo_gugun_code) AS code, bo.bo_agency_idx AS sa_idx, COUNT(*) AS cnt
+            FROM bag_order bo
+            WHERE bo.bo_lg_idx = ?
+              AND bo.bo_status = 'normal'
+              AND bo.bo_agency_idx IS NOT NULL
+              AND TRIM(bo.bo_gugun_code) != ''
+            GROUP BY TRIM(bo.bo_gugun_code), bo.bo_agency_idx
+        ", [$lgIdx])->getResultArray() as $row) {
+            $code = (string) ($row['code'] ?? '');
+            $cnt = (int) ($row['cnt'] ?? 0);
+            if ($code === '') {
+                continue;
+            }
+            if (! isset($best[$code]) || $cnt > $best[$code]['cnt']) {
+                $best[$code] = ['cnt' => $cnt, 'sa_idx' => (int) ($row['sa_idx'] ?? 0)];
+            }
+        }
+
+        $names = [];
+        foreach ($best as $code => $info) {
+            $sa = model(\App\Models\SalesAgencyModel::class)->find($info['sa_idx']);
+            $names[$code] = $sa ? trim((string) ($sa->sa_name ?? '')) : '';
+        }
+
+        return $names;
+    }
+
+    private function loadShops(int $lgIdx, string $gugunCode, int $saIdx = 0): array
+    {
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $agencyByGugun = $this->agencyNameByGugun($lgIdx);
+
+        $sql = '
+            SELECT ds.ds_idx, ds.ds_shop_no, ds.ds_name, ds.ds_rep_name, ds.ds_designated_at,
+                   ds.ds_gugun_code';
+        if ($hasDsSa) {
+            $sql .= ', ds.ds_sa_idx';
+        }
+        $sql .= '
+            FROM designated_shop ds
+            WHERE ds.ds_lg_idx = ? AND ds.ds_state = 1
+        ';
+        $params = [$lgIdx];
+
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' AND ds.ds_sa_idx = ?';
+            $params[] = $saIdx;
+        }
+        $sql .= ' ORDER BY ds.ds_shop_no ASC, ds.ds_idx ASC';
+
+        $rows = $this->db->query($sql, $params)->getResultArray();
+        $saNames = [];
+        if ($hasDsSa) {
+            foreach (model(\App\Models\SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->findAll() as $sa) {
+                $saNames[(int) ($sa->sa_idx ?? 0)] = trim((string) ($sa->sa_name ?? ''));
+            }
+        }
+
+        foreach ($rows as &$row) {
+            $name = '';
+            if ($hasDsSa) {
+                $saidx = (int) ($row['ds_sa_idx'] ?? 0);
+                $name = $saNames[$saidx] ?? '';
+            }
+            if ($name === '') {
+                $code = trim((string) ($row['ds_gugun_code'] ?? ''));
+                $name = $agencyByGugun[$code] ?? '';
+            }
+            $row['agency_name'] = $name;
+        }
+        unset($row);
+
+        return $rows;
+    }
+
+    /**
+     * @return array<int, float>
+     */
+    private function monthlyNetByShop(int $lgIdx, int $year, int $month, string $gugunCode, int $saIdx = 0): array
+    {
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $sql = "
+            SELECT bs.bs_ds_idx AS ds_idx,
+                   SUM(CASE WHEN bs.bs_type = 'sale' THEN ABS(bs.bs_qty)
+                            WHEN bs.bs_type IN ('return','cancel') THEN -ABS(bs.bs_qty)
+                            ELSE 0 END) AS net_qty
+            FROM bag_sale bs
+            INNER JOIN designated_shop ds ON ds.ds_idx = bs.bs_ds_idx
+            WHERE bs.bs_lg_idx = ? AND YEAR(bs.bs_sale_date) = ? AND MONTH(bs.bs_sale_date) = ?
+              AND bs.bs_ds_idx IS NOT NULL
+        ";
+        $params = [$lgIdx, $year, $month];
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' AND ds.ds_sa_idx = ?';
+            $params[] = $saIdx;
+        }
+        $sql .= ' GROUP BY bs.bs_ds_idx';
+
+        $map = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $row) {
+            $map[(int) ($row['ds_idx'] ?? 0)] = (float) ($row['net_qty'] ?? 0);
+        }
+
+        return $map;
+    }
+
+    /**
+     * @return array<int, float>
+     */
+    private function averageNetByShop(
+        int $lgIdx,
+        int $year,
+        string $gugunCode,
+        string $trendBasis,
+        int $refMonth,
+        int $saIdx = 0
+    ): array {
+        if ($trendBasis === 'month') {
+            return $this->monthlyNetByShop($lgIdx, $year, $refMonth, $gugunCode, $saIdx);
+        }
+
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $sql = "
+            SELECT bs.bs_ds_idx AS ds_idx,
+                   SUM(CASE WHEN bs.bs_type = 'sale' THEN ABS(bs.bs_qty)
+                            WHEN bs.bs_type IN ('return','cancel') THEN -ABS(bs.bs_qty)
+                            ELSE 0 END) / 12 AS avg_qty
+            FROM bag_sale bs
+            INNER JOIN designated_shop ds ON ds.ds_idx = bs.bs_ds_idx
+            WHERE bs.bs_lg_idx = ? AND YEAR(bs.bs_sale_date) = ?
+              AND bs.bs_ds_idx IS NOT NULL
+        ";
+        $params = [$lgIdx, $year];
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' AND ds.ds_sa_idx = ?';
+            $params[] = $saIdx;
+        }
+        $sql .= ' GROUP BY bs.bs_ds_idx';
+
+        $map = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $row) {
+            $map[(int) ($row['ds_idx'] ?? 0)] = (float) ($row['avg_qty'] ?? 0);
+        }
+
+        return $map;
+    }
+
+    /**
+     * @param list<int> $months
+     * @return array<int, float>
+     */
+    private function seasonalNetByShop(
+        int $lgIdx,
+        int $year,
+        array $months,
+        string $gugunCode,
+        int $saIdx = 0,
+        bool $crossYearWinter = false
+    ): array {
+        if ($months === []) {
+            return [];
+        }
+
+        $divisor = count($months);
+        $qtyExpr = "CASE WHEN bs.bs_type = 'sale' THEN ABS(bs.bs_qty)
+                     WHEN bs.bs_type IN ('return','cancel') THEN -ABS(bs.bs_qty)
+                     ELSE 0 END";
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+
+        if ($crossYearWinter) {
+            $sql = "
+                SELECT bs.bs_ds_idx AS ds_idx,
+                       SUM({$qtyExpr}) / ? AS avg_qty
+                FROM bag_sale bs
+                INNER JOIN designated_shop ds ON ds.ds_idx = bs.bs_ds_idx
+                WHERE bs.bs_lg_idx = ?
+                  AND bs.bs_ds_idx IS NOT NULL
+                  AND (
+                    (YEAR(bs.bs_sale_date) = ? AND MONTH(bs.bs_sale_date) = 12)
+                    OR (YEAR(bs.bs_sale_date) = ? AND MONTH(bs.bs_sale_date) IN (1, 2))
+                  )
+            ";
+            $params = [$divisor, $lgIdx, $year - 1, $year];
+        } else {
+            $placeholders = implode(',', array_fill(0, count($months), '?'));
+            $sql = "
+                SELECT bs.bs_ds_idx AS ds_idx,
+                       SUM({$qtyExpr}) / ? AS avg_qty
+                FROM bag_sale bs
+                INNER JOIN designated_shop ds ON ds.ds_idx = bs.bs_ds_idx
+                WHERE bs.bs_lg_idx = ? AND YEAR(bs.bs_sale_date) = ?
+                  AND MONTH(bs.bs_sale_date) IN ({$placeholders})
+                  AND bs.bs_ds_idx IS NOT NULL
+            ";
+            $params = array_merge([$divisor], [$lgIdx, $year], $months);
+        }
+
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' AND ds.ds_sa_idx = ?';
+            $params[] = $saIdx;
+        }
+        $sql .= ' GROUP BY bs.bs_ds_idx';
+
+        $map = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $row) {
+            $map[(int) ($row['ds_idx'] ?? 0)] = (float) ($row['avg_qty'] ?? 0);
+        }
+
+        return $map;
+    }
+}

app/Libraries/BagFlowReportBuilder.php

@@ -0,0 +1,463 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+/**
+ * 기간별 봉투 수불 현황 집계 (bag/flow)
+ */
+class BagFlowReportBuilder
+{
+    private \CodeIgniter\Database\BaseConnection $db;
+
+    public function __construct(?\CodeIgniter\Database\BaseConnection $db = null)
+    {
+        $this->db = $db ?? \Config\Database::connect();
+    }
+
+    private static function bagCodeKey(mixed $code): string
+    {
+        return (string) $code;
+    }
+
+    /**
+     * @return array{
+     *   rows: list<array<string, mixed>>,
+     *   bagKindLabels: array<string, string>,
+     *   queried: bool
+     * }
+     */
+    public function build(
+        int $lgIdx,
+        string $startDate,
+        string $endDate,
+        string $aggMode,
+        string $bagCodeFilter,
+        string $bagKindFilter,
+        int $saIdx,
+        bool $queried
+    ): array {
+        $bagKindLabels = $this->loadBagKindLabels();
+        $products = $this->loadProducts($lgIdx, $bagCodeFilter, $bagKindFilter);
+        if ($products === [] || ! $queried) {
+            return ['rows' => [], 'bagKindLabels' => $bagKindLabels, 'queried' => $queried];
+        }
+
+        $codes = array_keys($products);
+        $dayBefore = date('Y-m-d', strtotime($startDate . ' -1 day'));
+        $openingRaw = $this->aggregateMovements($lgIdx, $codes, $saIdx, null, $dayBefore);
+        $opening = $this->collapseOpeningBalances($openingRaw);
+        $periodMoves = $this->aggregateMovements($lgIdx, $codes, $saIdx, $startDate, $endDate);
+
+        if ($aggMode === 'daily') {
+            $rows = $this->buildDailyRows($products, $opening, $periodMoves, $startDate, $endDate, $bagKindLabels);
+        } else {
+            $rows = $this->buildPeriodRows($products, $opening, $periodMoves, $startDate, $endDate, $bagKindLabels);
+        }
+
+        return ['rows' => $rows, 'bagKindLabels' => $bagKindLabels, 'queried' => true];
+    }
+
+    /**
+     * @return array<string, string> code => name
+     */
+    private function loadProducts(int $lgIdx, string $bagCodeFilter, string $bagKindFilter): array
+    {
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        if (! $kindO) {
+            return [];
+        }
+        $details = model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx);
+        $products = [];
+        foreach ($details as $d) {
+            $code = (string) ($d->cd_code ?? '');
+            if ($code === '') {
+                continue;
+            }
+            if ($bagCodeFilter !== '' && $code !== $bagCodeFilter) {
+                continue;
+            }
+            if ($bagKindFilter !== '' && ! str_starts_with($code, $bagKindFilter)) {
+                continue;
+            }
+            $products[self::bagCodeKey($code)] = (string) ($d->cd_name ?? $code);
+        }
+
+        return $products;
+    }
+
+    /**
+     * @return array<string, string>
+     */
+    private function loadBagKindLabels(): array
+    {
+        $kindE = model(\App\Models\CodeKindModel::class)->where('ck_code', 'E')->first();
+        if (! $kindE) {
+            return [];
+        }
+        $labels = [];
+        foreach (model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindE->ck_idx, true, null) as $d) {
+            $labels[(string) $d->cd_code] = (string) $d->cd_name;
+        }
+
+        return $labels;
+    }
+
+    /**
+     * @param list<string> $codes
+     * @return array<string, array<string, array<string, int>>> bag_code => date => metrics
+     */
+    private function aggregateMovements(
+        int $lgIdx,
+        array $codes,
+        int $saIdx,
+        ?string $fromDate,
+        ?string $toDate
+    ): array {
+        if ($codes === []) {
+            return [];
+        }
+
+        $buckets = [];
+        $ensure = static function (string $code, string $date) use (&$buckets): array {
+            if (! isset($buckets[$code][$date])) {
+                $buckets[$code][$date] = self::emptyMetrics();
+            }
+
+            return $buckets[$code][$date];
+        };
+
+        $hasMisc = $this->db->query("SHOW TABLES LIKE 'bag_misc_flow'")->getNumRows() > 0;
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $codePlaceholders = implode(',', array_fill(0, count($codes), '?'));
+
+        // 입고(발주 입고)
+        $sql = "
+            SELECT br_bag_code AS bag_code, br_receive_date AS mv_date, SUM(br_qty_sheet) AS qty
+            FROM bag_receiving
+            WHERE br_lg_idx = ? AND br_bag_code IN ({$codePlaceholders})
+        ";
+        $params = array_merge([$lgIdx], $codes);
+        if ($fromDate !== null) {
+            $sql .= ' AND br_receive_date >= ?';
+            $params[] = $fromDate;
+        }
+        if ($toDate !== null) {
+            $sql .= ' AND br_receive_date <= ?';
+            $params[] = $toDate;
+        }
+        $sql .= ' GROUP BY br_bag_code, br_receive_date';
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $date = (string) $row->mv_date;
+            $m = $ensure($code, $date);
+            $m['recv_in'] += (int) $row->qty;
+            $buckets[$code][$date] = $m;
+        }
+
+        // 판매·반품(반품=입고)
+        $sql = "
+            SELECT bs.bs_bag_code AS bag_code, bs.bs_sale_date AS mv_date, bs.bs_type AS mv_type,
+                   SUM(ABS(bs.bs_qty)) AS qty
+            FROM bag_sale bs
+        ";
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' INNER JOIN designated_shop ds ON ds.ds_idx = bs.bs_ds_idx AND ds.ds_sa_idx = ?';
+        }
+        $sql .= " WHERE bs.bs_lg_idx = ? AND bs.bs_bag_code IN ({$codePlaceholders})";
+        $params = $saIdx > 0 && $hasDsSa ? [$saIdx, $lgIdx] : [$lgIdx];
+        $params = array_merge($params, $codes);
+        if ($fromDate !== null) {
+            $sql .= ' AND bs.bs_sale_date >= ?';
+            $params[] = $fromDate;
+        }
+        if ($toDate !== null) {
+            $sql .= ' AND bs.bs_sale_date <= ?';
+            $params[] = $toDate;
+        }
+        $sql .= ' GROUP BY bs.bs_bag_code, bs.bs_sale_date, bs.bs_type';
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $date = (string) $row->mv_date;
+            $qty = (int) $row->qty;
+            $m = $ensure($code, $date);
+            $type = (string) $row->mv_type;
+            if ($type === 'return') {
+                $m['recv_return'] += $qty;
+            } else {
+                $m['out_sale'] += $qty;
+            }
+            $buckets[$code][$date] = $m;
+        }
+
+        // 불출
+        $sql = "
+            SELECT bi2_bag_code AS bag_code, bi2_issue_date AS mv_date, bi2_issue_type AS issue_type,
+                   SUM(bi2_qty) AS qty
+            FROM bag_issue
+            WHERE bi2_lg_idx = ? AND bi2_status = 'normal' AND bi2_bag_code IN ({$codePlaceholders})
+        ";
+        $params = array_merge([$lgIdx], $codes);
+        if ($fromDate !== null) {
+            $sql .= ' AND bi2_issue_date >= ?';
+            $params[] = $fromDate;
+        }
+        if ($toDate !== null) {
+            $sql .= ' AND bi2_issue_date <= ?';
+            $params[] = $toDate;
+        }
+        $sql .= ' GROUP BY bi2_bag_code, bi2_issue_date, bi2_issue_type';
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $date = (string) $row->mv_date;
+            $qty = (int) $row->qty;
+            $m = $ensure($code, $date);
+            $issueType = (string) $row->issue_type;
+            if (str_contains($issueType, '무료')) {
+                $m['out_issue_free'] += $qty;
+            } else {
+                $m['out_issue_gen'] += $qty;
+            }
+            $buckets[$code][$date] = $m;
+        }
+
+        if ($hasMisc) {
+            $sql = "
+                SELECT bmf_bag_code AS bag_code, bmf_date AS mv_date, bmf_type AS mv_type,
+                       SUM(bmf_qty) AS qty
+                FROM bag_misc_flow
+                WHERE bmf_lg_idx = ? AND bmf_bag_code IN ({$codePlaceholders})
+            ";
+            $params = array_merge([$lgIdx], $codes);
+            if ($fromDate !== null) {
+                $sql .= ' AND bmf_date >= ?';
+                $params[] = $fromDate;
+            }
+            if ($toDate !== null) {
+                $sql .= ' AND bmf_date <= ?';
+                $params[] = $toDate;
+            }
+            $sql .= ' GROUP BY bmf_bag_code, bmf_date, bmf_type';
+            foreach ($this->db->query($sql, $params)->getResult() as $row) {
+                $code = (string) $row->bag_code;
+                $date = (string) $row->mv_date;
+                $qty = (int) $row->qty;
+                $m = $ensure($code, $date);
+                if ((string) $row->mv_type === 'in') {
+                    $m['recv_misc'] += $qty;
+                } else {
+                    $m['out_misc'] += $qty;
+                }
+                $buckets[$code][$date] = $m;
+            }
+        }
+
+        $normalized = [];
+        foreach ($buckets as $code => $byDate) {
+            $key = self::bagCodeKey($code);
+            foreach ($byDate as $date => $m) {
+                $normalized[$key][$date] = self::finalizeMetrics($m);
+            }
+        }
+
+        return $normalized;
+    }
+
+    /**
+     * @param array<string, string> $products
+     * @param array<string, array<string, int>> $opening date key '_open'
+     * @param array<string, array<string, array<string, int>>> $periodMoves
+     * @param array<string, string> $bagKindLabels
+     * @return list<array<string, mixed>>
+     */
+    private function buildPeriodRows(
+        array $products,
+        array $opening,
+        array $periodMoves,
+        string $startDate,
+        string $endDate,
+        array $bagKindLabels
+    ): array {
+        $periodKey = $startDate . '~' . $endDate;
+        $grouped = [];
+        foreach ($products as $codeKey => $name) {
+            $code = self::bagCodeKey($codeKey);
+            $kind = strlen($code) >= 2 ? substr($code, 0, 2) : '';
+            $grouped[$kind][] = ['code' => $code, 'name' => $name];
+        }
+        ksort($grouped);
+
+        $rows = [];
+        $grand = self::emptyMetrics();
+        $grand['row_type'] = 'grand';
+        $grand['date'] = '';
+        $grand['item_name'] = '총계';
+
+        foreach ($grouped as $kind => $items) {
+            $sub = self::emptyMetrics();
+            $sub['row_type'] = 'subtotal';
+            $sub['date'] = '';
+            $sub['item_name'] = ($bagKindLabels[$kind] ?? '기타') . ' 소계';
+
+            foreach ($items as $item) {
+                $code = self::bagCodeKey($item['code']);
+                $m = self::emptyMetrics();
+                foreach ($periodMoves[$code] ?? [] as $dayMetrics) {
+                    $m = self::mergeMetrics($m, $dayMetrics);
+                }
+                $m = self::finalizeMetrics($m);
+                $m['prev_stock'] = (int) ($opening[$code] ?? 0);
+                $m['balance'] = $m['prev_stock'] + $m['recv_total'] - $m['out_total'];
+                $m['row_type'] = 'data';
+                $m['date'] = $periodKey;
+                $m['item_name'] = $item['name'];
+                $m['bag_code'] = $code;
+                $m['bag_kind'] = $kind;
+                $rows[] = $m;
+                $sub = self::mergeMetrics($sub, $m);
+            }
+
+            $sub = self::finalizeMetrics($sub);
+            $sub['balance'] = $sub['prev_stock'] + $sub['recv_total'] - $sub['out_total'];
+            $rows[] = $sub;
+            $grand = self::mergeMetrics($grand, $sub);
+        }
+
+        $grand = self::finalizeMetrics($grand);
+        $grand['balance'] = $grand['prev_stock'] + $grand['recv_total'] - $grand['out_total'];
+        $rows[] = $grand;
+
+        return $rows;
+    }
+
+    /**
+     * @param array<string, array<string, array<string, int>>> $openingRaw
+     * @return array<string, int> bag_code => 전일(기간 전) 재고
+     */
+    private function collapseOpeningBalances(array $openingRaw): array
+    {
+        $out = [];
+        foreach ($openingRaw as $code => $byDate) {
+            $net = self::emptyMetrics();
+            foreach ($byDate as $m) {
+                $net = self::mergeMetrics($net, $m);
+            }
+            $net = self::finalizeMetrics($net);
+            $out[self::bagCodeKey($code)] = $net['recv_total'] - $net['out_total'];
+        }
+
+        return $out;
+    }
+
+    /**
+     * @param array<string, string> $products
+     * @param array<string, array<string, array<string, int>>> $opening
+     * @param array<string, array<string, array<string, int>>> $periodMoves
+     * @param array<string, string> $bagKindLabels
+     * @return list<array<string, mixed>>
+     */
+    private function buildDailyRows(
+        array $products,
+        array $opening,
+        array $periodMoves,
+        string $startDate,
+        string $endDate,
+        array $bagKindLabels
+    ): array {
+        $dates = [];
+        $cursor = strtotime($startDate);
+        $endTs = strtotime($endDate);
+        while ($cursor <= $endTs) {
+            $dates[] = date('Y-m-d', $cursor);
+            $cursor = strtotime('+1 day', $cursor);
+        }
+
+        $rows = [];
+        foreach ($products as $codeKey => $name) {
+            $code = self::bagCodeKey($codeKey);
+            $kind = strlen($code) >= 2 ? substr($code, 0, 2) : '';
+            $running = (int) ($opening[$code] ?? 0);
+            foreach ($dates as $date) {
+                $dayM = $periodMoves[$code][$date] ?? self::emptyMetrics();
+                $dayM = self::finalizeMetrics($dayM);
+                $prev = $running;
+                $running = $prev + $dayM['recv_total'] - $dayM['out_total'];
+                $dayM['prev_stock'] = $prev;
+                $dayM['balance'] = $running;
+                $dayM['row_type'] = 'data';
+                $dayM['date'] = $date;
+                $dayM['item_name'] = $name;
+                $dayM['bag_code'] = $code;
+                $dayM['bag_kind'] = $kind;
+                if ($this->rowHasActivity($dayM)) {
+                    $rows[] = $dayM;
+                }
+            }
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @param array<string, int|float> $m
+     */
+    private function rowHasActivity(array $m): bool
+    {
+        foreach (['recv_in', 'recv_return', 'recv_misc', 'out_sale', 'out_issue_gen', 'out_issue_free', 'out_return', 'out_misc'] as $k) {
+            if ((int) ($m[$k] ?? 0) !== 0) {
+                return true;
+            }
+        }
+
+        return (int) ($m['prev_stock'] ?? 0) !== 0;
+    }
+
+    /**
+     * @return array<string, int>
+     */
+    private static function emptyMetrics(): array
+    {
+        return [
+            'prev_stock'     => 0,
+            'recv_in'        => 0,
+            'recv_return'    => 0,
+            'recv_misc'      => 0,
+            'recv_total'     => 0,
+            'out_sale'       => 0,
+            'out_issue_gen'  => 0,
+            'out_issue_free' => 0,
+            'out_return'     => 0,
+            'out_misc'       => 0,
+            'out_total'      => 0,
+            'balance'        => 0,
+        ];
+    }
+
+    /**
+     * @param array<string, int> $m
+     * @return array<string, int>
+     */
+    private static function finalizeMetrics(array $m): array
+    {
+        $m['recv_total'] = (int) $m['recv_in'] + (int) $m['recv_return'] + (int) $m['recv_misc'];
+        $m['out_total'] = (int) $m['out_sale'] + (int) $m['out_issue_gen'] + (int) $m['out_issue_free']
+            + (int) $m['out_return'] + (int) $m['out_misc'];
+
+        return $m;
+    }
+
+    /**
+     * @param array<string, int> $a
+     * @param array<string, int> $b
+     * @return array<string, int>
+     */
+    private static function mergeMetrics(array $a, array $b): array
+    {
+        foreach (self::emptyMetrics() as $k => $_) {
+            $a[$k] = (int) ($a[$k] ?? 0) + (int) ($b[$k] ?? 0);
+        }
+
+        return $a;
+    }
+}

app/Libraries/BagLotFlowBuilder.php

@@ -0,0 +1,673 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+/**
+ * LOT 수불 조회 (레거시 w_gd033a)
+ * — 바코드(팩/박스/낱장) 또는 LOT 번호로 일자·입출고처·구분 이력
+ */
+class BagLotFlowBuilder
+{
+    private \CodeIgniter\Database\BaseConnection $db;
+
+    public function __construct(?\CodeIgniter\Database\BaseConnection $db = null)
+    {
+        $this->db = $db ?? \Config\Database::connect();
+    }
+
+    /**
+     * @return array{
+     *   ok: bool,
+     *   message: string,
+     *   barcode: string,
+     *   unit: string,
+     *   bag_code: string,
+     *   bag_name: string,
+     *   lot_no: string,
+     *   box_code: string,
+     *   pack_code: string,
+     *   qty_box: int,
+     *   qty_pack: int,
+     *   qty_sheet: int,
+     *   rows: list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     * }
+     */
+    public function buildByBarcode(int $lgIdx, string $barcode, bool $queried): array
+    {
+        $empty = $this->emptyResult($barcode);
+        if (! $queried || trim($barcode) === '') {
+            return $empty;
+        }
+
+        $resolved = $this->resolveBarcode($lgIdx, trim($barcode));
+        if (! $resolved['ok']) {
+            return array_merge($empty, [
+                'message' => (string) ($resolved['message'] ?? '등록되지 않은 바코드입니다.'),
+            ]);
+        }
+
+        $rows = $this->collectFlowRows($lgIdx, $resolved);
+        usort($rows, static fn (array $a, array $b): int => ($a['sort_ts'] ?? 0) <=> ($b['sort_ts'] ?? 0));
+
+        return array_merge($empty, [
+            'ok'        => true,
+            'message'   => '',
+            'barcode'   => (string) ($resolved['barcode'] ?? $barcode),
+            'unit'      => (string) ($resolved['unit'] ?? ''),
+            'bag_code'  => (string) ($resolved['bag_code'] ?? ''),
+            'bag_name'  => (string) ($resolved['bag_name'] ?? ''),
+            'lot_no'    => (string) ($resolved['lot_no'] ?? ''),
+            'box_code'  => (string) ($resolved['box_code'] ?? ''),
+            'pack_code' => (string) ($resolved['pack_code'] ?? ''),
+            'qty_box'   => (int) ($resolved['qty_box'] ?? 0),
+            'qty_pack'  => (int) ($resolved['qty_pack'] ?? 0),
+            'qty_sheet' => (int) ($resolved['qty_sheet'] ?? 0),
+            'rows'      => $rows,
+        ]);
+    }
+
+    /**
+     * @return array<string, mixed>
+     */
+    public function buildByLotNo(int $lgIdx, string $lotNo, bool $queried): array
+    {
+        $empty = $this->emptyResult('');
+        if (! $queried || trim($lotNo) === '') {
+            return $empty;
+        }
+
+        $lotNo = trim($lotNo);
+        if (! $this->db->tableExists('bag_receiving_pack_code')) {
+            return array_merge($empty, ['message' => '바코드(팩) 데이터가 없습니다.']);
+        }
+
+        $packRows = $this->db->table('bag_receiving_pack_code')
+            ->select('brpc_pack_code, brpc_box_code, brpc_bag_code, brpc_bag_name, brpc_lot_no')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_lot_no', $lotNo)
+            ->limit(500)
+            ->get()
+            ->getResultArray();
+
+        if ($packRows === []) {
+            $order = $this->db->table('bag_order')
+                ->where('bo_lg_idx', $lgIdx)
+                ->where('bo_lot_no', $lotNo)
+                ->orderBy('bo_version', 'DESC')
+                ->get()
+                ->getRowArray();
+            if (! $order) {
+                return array_merge($empty, ['message' => '해당 LOT·바코드를 찾을 수 없습니다.', 'lot_no' => $lotNo]);
+            }
+
+            return $this->buildLotFromOrderOnly($lgIdx, $lotNo, $order);
+        }
+
+        $codes = [];
+        $bagCode = '';
+        $bagName = '';
+        foreach ($packRows as $p) {
+            $codes[] = (string) ($p['brpc_pack_code'] ?? '');
+            $box = (string) ($p['brpc_box_code'] ?? '');
+            if ($box !== '') {
+                $codes[] = $box;
+            }
+            if ($bagCode === '') {
+                $bagCode = (string) ($p['brpc_bag_code'] ?? '');
+                $bagName = (string) ($p['brpc_bag_name'] ?? '');
+            }
+        }
+        $codes = array_values(array_unique(array_filter($codes, static fn (string $c): bool => $c !== '')));
+
+        $rows = [];
+        foreach ($this->loadReceivingEventsForLot($lgIdx, $lotNo) as $ev) {
+            $rows[] = $ev;
+        }
+        foreach ($this->loadScanEventsForCodes($lgIdx, $codes) as $ev) {
+            $rows[] = $ev;
+        }
+        foreach ($this->loadReturnEventsForCodes($lgIdx, $codes) as $ev) {
+            $rows[] = $ev;
+        }
+
+        usort($rows, static fn (array $a, array $b): int => ($a['sort_ts'] ?? 0) <=> ($b['sort_ts'] ?? 0));
+        if (count($rows) > 500) {
+            $rows = array_slice($rows, -500);
+        }
+
+        return array_merge($empty, [
+            'ok'       => true,
+            'lot_no'   => $lotNo,
+            'bag_code' => $bagCode,
+            'bag_name' => $bagName,
+            'barcode'  => $lotNo,
+            'rows'     => $rows,
+        ]);
+    }
+
+    /**
+     * @return array<string, mixed>
+     */
+    private function emptyResult(string $barcode): array
+    {
+        return [
+            'ok'        => false,
+            'message'   => '',
+            'barcode'   => $barcode,
+            'unit'      => '',
+            'bag_code'  => '',
+            'bag_name'  => '',
+            'lot_no'    => '',
+            'box_code'  => '',
+            'pack_code' => '',
+            'qty_box'   => 0,
+            'qty_pack'  => 0,
+            'qty_sheet' => 0,
+            'rows'      => [],
+        ];
+    }
+
+    /**
+     * @return array{ok: bool, message?: string, barcode?: string, unit?: string, bag_code?: string, bag_name?: string, lot_no?: string, box_code?: string, pack_code?: string, pack_ids?: list<int>, qty_box?: int, qty_pack?: int, qty_sheet?: int}
+     */
+    private function resolveBarcode(int $lgIdx, string $barcode): array
+    {
+        if (! $this->db->tableExists('bag_receiving_pack_code')) {
+            return ['ok' => false, 'message' => '바코드(팩) 데이터가 없습니다.'];
+        }
+
+        $pack = $this->db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_pack_code', $barcode)
+            ->get()
+            ->getRowArray();
+        if ($pack) {
+            return $this->resolvedFromPackRow($barcode, '팩', $pack, 0, 1, (int) ($pack['brpc_sheet_qty'] ?? 0));
+        }
+
+        $boxRows = $this->db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_box_code', $barcode)
+            ->get()
+            ->getResultArray();
+        if ($boxRows !== []) {
+            $first = $boxRows[0];
+            $sheetQty = 0;
+            foreach ($boxRows as $row) {
+                $sheetQty += (int) ($row['brpc_sheet_qty'] ?? 0);
+            }
+
+            return $this->resolvedFromPackRow($barcode, '박스', $first, 1, count($boxRows), $sheetQty);
+        }
+
+        $sheetRows = $this->db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_sheet_start_code <=', $barcode)
+            ->where('brpc_sheet_end_code >=', $barcode)
+            ->limit(50)
+            ->get()
+            ->getResultArray();
+        foreach ($sheetRows as $row) {
+            $start = (string) ($row['brpc_sheet_start_code'] ?? '');
+            $end = (string) ($row['brpc_sheet_end_code'] ?? '');
+            if ($this->barcodeInRange($barcode, $start, $end)) {
+                return $this->resolvedFromPackRow($barcode, '낱장', $row, 0, 0, 1);
+            }
+        }
+
+        return ['ok' => false, 'message' => '등록되지 않은 바코드입니다.'];
+    }
+
+    /**
+     * @param array<string, mixed> $pack
+     * @return array{ok: true, barcode: string, unit: string, bag_code: string, bag_name: string, lot_no: string, box_code: string, pack_code: string, pack_ids: list<int>, qty_box: int, qty_pack: int, qty_sheet: int}
+     */
+    private function resolvedFromPackRow(string $barcode, string $unit, array $pack, int $qtyBox, int $qtyPack, int $qtySheet): array
+    {
+        return [
+            'ok'        => true,
+            'barcode'   => $barcode,
+            'unit'      => $unit,
+            'bag_code'  => (string) ($pack['brpc_bag_code'] ?? ''),
+            'bag_name'  => (string) ($pack['brpc_bag_name'] ?? ''),
+            'lot_no'    => (string) ($pack['brpc_lot_no'] ?? ''),
+            'box_code'  => (string) ($pack['brpc_box_code'] ?? ''),
+            'pack_code' => (string) ($pack['brpc_pack_code'] ?? ''),
+            'pack_ids'  => [(int) ($pack['brpc_idx'] ?? 0)],
+            'qty_box'   => $qtyBox,
+            'qty_pack'  => $qtyPack,
+            'qty_sheet' => $qtySheet,
+        ];
+    }
+
+    /**
+     * @param array<string, mixed> $resolved
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function collectFlowRows(int $lgIdx, array $resolved): array
+    {
+        $rows = [];
+        $codes = [$resolved['barcode']];
+        if (($resolved['pack_code'] ?? '') !== '' && ! in_array($resolved['pack_code'], $codes, true)) {
+            $codes[] = $resolved['pack_code'];
+        }
+        if (($resolved['box_code'] ?? '') !== '' && ! in_array($resolved['box_code'], $codes, true)) {
+            $codes[] = $resolved['box_code'];
+        }
+
+        $brIdx = 0;
+        if ($this->db->tableExists('bag_receiving_pack_code')) {
+            $packCode = (string) ($resolved['pack_code'] ?? '');
+            if ($packCode !== '') {
+                $p = $this->db->table('bag_receiving_pack_code')
+                    ->select('brpc_br_idx')
+                    ->where('brpc_lg_idx', $lgIdx)
+                    ->where('brpc_pack_code', $packCode)
+                    ->get()
+                    ->getRowArray();
+                $brIdx = (int) ($p['brpc_br_idx'] ?? 0);
+            }
+        }
+
+        if ($brIdx > 0) {
+            foreach ($this->loadReceivingEventsByBrIdx($lgIdx, $brIdx) as $ev) {
+                $rows[] = $ev;
+            }
+        }
+
+        foreach ($this->loadScanEventsForCodes($lgIdx, $codes) as $ev) {
+            $rows[] = $ev;
+        }
+        foreach ($this->loadReturnEventsForCodes($lgIdx, $codes) as $ev) {
+            $rows[] = $ev;
+        }
+
+        $lotNo = (string) ($resolved['lot_no'] ?? '');
+        if ($lotNo !== '') {
+            foreach ($this->loadOrderEventsForLot($lgIdx, $lotNo) as $ev) {
+                $rows[] = $ev;
+            }
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function loadReceivingEventsByBrIdx(int $lgIdx, int $brIdx): array
+    {
+        $sql = "
+            SELECT r.br_receive_date, r.br_sender_name, r.br_regdate,
+                   o.bo_order_date, c.cp_name, sa.sa_name
+            FROM bag_receiving r
+            LEFT JOIN bag_order o ON o.bo_idx = r.br_bo_idx
+            LEFT JOIN company c ON c.cp_idx = o.bo_company_idx
+            LEFT JOIN sales_agency sa ON sa.sa_idx = o.bo_agency_idx
+            WHERE r.br_lg_idx = ? AND r.br_idx = ?
+            LIMIT 20
+        ";
+        $rows = [];
+        foreach ($this->db->query($sql, [$lgIdx, $brIdx])->getResultArray() as $r) {
+            $rows[] = $this->makeEvent(
+                (string) ($r['br_receive_date'] ?? ''),
+                (string) ($r['br_regdate'] ?? ''),
+                $this->pickSource($r, '입고처', 'sa_name', 'cp_name', 'br_sender_name'),
+                '입고'
+            );
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function loadReceivingEventsForLot(int $lgIdx, string $lotNo): array
+    {
+        $sql = "
+            SELECT r.br_receive_date, r.br_sender_name, r.br_regdate, r.br_bag_name,
+                   c.cp_name, sa.sa_name
+            FROM bag_receiving r
+            INNER JOIN bag_order o ON o.bo_idx = r.br_bo_idx AND o.bo_lot_no = ?
+            LEFT JOIN company c ON c.cp_idx = o.bo_company_idx
+            LEFT JOIN sales_agency sa ON sa.sa_idx = o.bo_agency_idx
+            WHERE r.br_lg_idx = ?
+            ORDER BY r.br_receive_date ASC, r.br_idx ASC
+            LIMIT 200
+        ";
+        $rows = [];
+        foreach ($this->db->query($sql, [$lotNo, $lgIdx])->getResultArray() as $r) {
+            $label = trim((string) ($r['br_bag_name'] ?? ''));
+            $rows[] = $this->makeEvent(
+                (string) ($r['br_receive_date'] ?? ''),
+                (string) ($r['br_regdate'] ?? ''),
+                $this->pickSource($r, '입고처', 'sa_name', 'cp_name', 'br_sender_name') . ($label !== '' ? ' · ' . $label : ''),
+                '입고'
+            );
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @param list<string> $codes
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function loadScanEventsForCodes(int $lgIdx, array $codes): array
+    {
+        if ($codes === [] || ! $this->db->tableExists('bag_sale_scan_code')) {
+            return [];
+        }
+
+        $placeholders = implode(',', array_fill(0, count($codes), '?'));
+        $params = array_merge([$lgIdx], $codes);
+        $sql = "
+            SELECT b.bssc_regdate, b.bssc_state, b.bssc_code, d.ds_name, d.ds_shop_no
+            FROM bag_sale_scan_code b
+            LEFT JOIN designated_shop d ON d.ds_idx = b.bssc_ds_idx
+            WHERE b.bssc_lg_idx = ? AND b.bssc_code IN ({$placeholders})
+            ORDER BY b.bssc_regdate ASC
+            LIMIT 200
+        ";
+        $rows = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $r) {
+            $state = strtolower((string) ($r['bssc_state'] ?? ''));
+            $type = $state === 'in_stock' ? '반품입고' : '출고';
+            $shop = trim((string) ($r['ds_name'] ?? ''));
+            if ($shop === '') {
+                $shop = trim((string) ($r['ds_shop_no'] ?? ''));
+            }
+            if ($shop === '') {
+                $shop = '지정판매소';
+            }
+            $rows[] = $this->makeEvent(
+                $this->dateOnly((string) ($r['bssc_regdate'] ?? '')),
+                (string) ($r['bssc_regdate'] ?? ''),
+                $shop,
+                $type
+            );
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @param list<string> $codes
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function loadReturnEventsForCodes(int $lgIdx, array $codes): array
+    {
+        if ($codes === [] || ! $this->db->tableExists('bag_return_scan_code')) {
+            return [];
+        }
+
+        $placeholders = implode(',', array_fill(0, count($codes), '?'));
+        $params = array_merge([$lgIdx], $codes);
+        $sql = "
+            SELECT r.brsc_return_date, r.brsc_regdate, r.brsc_code, d.ds_name, d.ds_shop_no
+            FROM bag_return_scan_code r
+            LEFT JOIN designated_shop d ON d.ds_idx = r.brsc_ds_idx
+            WHERE r.brsc_lg_idx = ? AND r.brsc_code IN ({$placeholders})
+            ORDER BY r.brsc_return_date ASC
+            LIMIT 200
+        ";
+        $rows = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $r) {
+            $shop = trim((string) ($r['ds_name'] ?? ''));
+            if ($shop === '') {
+                $shop = trim((string) ($r['ds_shop_no'] ?? ''));
+            }
+            if ($shop === '') {
+                $shop = '지정판매소';
+            }
+            $rows[] = $this->makeEvent(
+                (string) ($r['brsc_return_date'] ?? ''),
+                (string) ($r['brsc_regdate'] ?? ''),
+                $shop,
+                '반품'
+            );
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function loadOrderEventsForLot(int $lgIdx, string $lotNo): array
+    {
+        $sql = "
+            SELECT o.bo_order_date, o.bo_regdate, c.cp_name, sa.sa_name
+            FROM bag_order o
+            LEFT JOIN company c ON c.cp_idx = o.bo_company_idx
+            LEFT JOIN sales_agency sa ON sa.sa_idx = o.bo_agency_idx
+            WHERE o.bo_lg_idx = ? AND o.bo_lot_no = ? AND o.bo_status = 'normal'
+            ORDER BY o.bo_version DESC
+            LIMIT 1
+        ";
+        $r = $this->db->query($sql, [$lgIdx, $lotNo])->getRowArray();
+        if (! $r) {
+            return [];
+        }
+
+        return [
+            $this->makeEvent(
+                (string) ($r['bo_order_date'] ?? ''),
+                (string) ($r['bo_regdate'] ?? ''),
+                $this->pickSource($r, '제작·발주', 'cp_name', 'sa_name'),
+                '발주'
+            ),
+        ];
+    }
+
+    /**
+     * @param array<string, mixed> $order
+     * @return array<string, mixed>
+     */
+    private function buildLotFromOrderOnly(int $lgIdx, string $lotNo, array $order): array
+    {
+        $rows = $this->loadOrderEventsForLot($lgIdx, $lotNo);
+        $boIdx = (int) ($order['bo_idx'] ?? 0);
+        if ($boIdx > 0) {
+            $sql = "
+                SELECT r.br_receive_date, r.br_sender_name, r.br_regdate, r.br_bag_name,
+                       c.cp_name, sa.sa_name
+                FROM bag_receiving r
+                LEFT JOIN bag_order o ON o.bo_idx = r.br_bo_idx
+                LEFT JOIN company c ON c.cp_idx = o.bo_company_idx
+                LEFT JOIN sales_agency sa ON sa.sa_idx = o.bo_agency_idx
+                WHERE r.br_bo_idx = ?
+                ORDER BY r.br_receive_date ASC
+            ";
+            foreach ($this->db->query($sql, [$boIdx])->getResultArray() as $r) {
+                $rows[] = $this->makeEvent(
+                    (string) ($r['br_receive_date'] ?? ''),
+                    (string) ($r['br_regdate'] ?? ''),
+                    $this->pickSource($r, '입고처', 'sa_name', 'cp_name', 'br_sender_name'),
+                    '입고'
+                );
+            }
+        }
+
+        usort($rows, static fn (array $a, array $b): int => ($a['sort_ts'] ?? 0) <=> ($b['sort_ts'] ?? 0));
+
+        return array_merge($this->emptyResult($lotNo), [
+            'ok'       => true,
+            'lot_no'   => $lotNo,
+            'barcode'  => $lotNo,
+            'rows'     => $rows,
+        ]);
+    }
+
+    /**
+     * @param array<string, mixed> $row
+     */
+    private function pickSource(array $row, string $default, string ...$keys): string
+    {
+        foreach ($keys as $key) {
+            $v = trim((string) ($row[$key] ?? ''));
+            if ($v !== '') {
+                return $v;
+            }
+        }
+
+        return $default;
+    }
+
+    /**
+     * @return array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}
+     */
+    private function makeEvent(string $dateYmd, string $sortDatetime, string $counterparty, string $flowType): array
+    {
+        $ts = strtotime($sortDatetime !== '' ? $sortDatetime : $dateYmd);
+
+        return [
+            'flow_date'    => $dateYmd !== '' ? $dateYmd : ($ts ? date('Y-m-d', $ts) : ''),
+            'counterparty' => $counterparty,
+            'flow_type'    => $flowType,
+            'sort_ts'      => $ts !== false ? $ts : 0,
+        ];
+    }
+
+    private function dateOnly(string $datetime): string
+    {
+        if (preg_match('/^(\d{4}-\d{2}-\d{2})/', $datetime, $m) === 1) {
+            return $m[1];
+        }
+
+        $ts = strtotime($datetime);
+
+        return $ts ? date('Y-m-d', $ts) : $datetime;
+    }
+
+    /**
+     * LOT 수불 조회 화면 테스트용 — 등록된 바코드·LOT 샘플
+     *
+     * @return list<array{kind: string, code: string, bag_name: string, lot_no: string, state: string, hint: string}>
+     */
+    public function loadTestSamples(int $lgIdx, int $limit = 80): array
+    {
+        $samples = [];
+        $seen = [];
+
+        $push = static function (array &$samples, array &$seen, string $kind, string $code, string $bagName, string $lotNo, string $state, string $hint) use ($limit): void {
+            $code = trim($code);
+            if ($code === '' || isset($seen[$code]) || count($samples) >= $limit) {
+                return;
+            }
+            $seen[$code] = true;
+            $samples[] = [
+                'kind'     => $kind,
+                'code'     => $code,
+                'bag_name' => $bagName,
+                'lot_no'   => $lotNo,
+                'state'    => $state,
+                'hint'     => $hint,
+            ];
+        };
+
+        if ($this->db->tableExists('bag_receiving_pack_code')) {
+            foreach ($this->db->table('bag_receiving_pack_code')
+                ->select('brpc_pack_code, brpc_box_code, brpc_sheet_start_code, brpc_bag_name, brpc_lot_no, brpc_state')
+                ->where('brpc_lg_idx', $lgIdx)
+                ->orderBy('brpc_idx', 'DESC')
+                ->limit(40)
+                ->get()
+                ->getResultArray() as $row) {
+                $state = $this->packStateLabel((string) ($row['brpc_state'] ?? ''));
+                $bagName = (string) ($row['brpc_bag_name'] ?? '');
+                $lotNo = (string) ($row['brpc_lot_no'] ?? '');
+                $push($samples, $seen, '팩', (string) ($row['brpc_pack_code'] ?? ''), $bagName, $lotNo, $state, '입고 팩 코드');
+            }
+
+            $boxRows = $this->db->query("
+                SELECT brpc_box_code,
+                       MAX(brpc_bag_name) AS brpc_bag_name,
+                       MAX(brpc_lot_no) AS brpc_lot_no,
+                       MAX(brpc_state) AS brpc_state
+                FROM bag_receiving_pack_code
+                WHERE brpc_lg_idx = ? AND brpc_box_code != ''
+                GROUP BY brpc_box_code
+                ORDER BY MAX(brpc_idx) DESC
+                LIMIT 15
+            ", [$lgIdx])->getResultArray();
+            foreach ($boxRows as $row) {
+                $push($samples, $seen, '박스', (string) ($row['brpc_box_code'] ?? ''), (string) ($row['brpc_bag_name'] ?? ''), (string) ($row['brpc_lot_no'] ?? ''), $this->packStateLabel((string) ($row['brpc_state'] ?? '')), '박스 단위 조회');
+            }
+
+            $sheetRows = $this->db->table('bag_receiving_pack_code')
+                ->select('brpc_sheet_start_code, brpc_bag_name, brpc_lot_no, brpc_state')
+                ->where('brpc_lg_idx', $lgIdx)
+                ->where('brpc_sheet_start_code !=', '')
+                ->orderBy('brpc_idx', 'DESC')
+                ->limit(15)
+                ->get()
+                ->getResultArray();
+            foreach ($sheetRows as $row) {
+                $push($samples, $seen, '낱장', (string) ($row['brpc_sheet_start_code'] ?? ''), (string) ($row['brpc_bag_name'] ?? ''), (string) ($row['brpc_lot_no'] ?? ''), $this->packStateLabel((string) ($row['brpc_state'] ?? '')), '낱장 시작 코드');
+            }
+
+            $lotRows = $this->db->query("
+                SELECT DISTINCT brpc_lot_no
+                FROM bag_receiving_pack_code
+                WHERE brpc_lg_idx = ? AND brpc_lot_no != ''
+                ORDER BY brpc_lot_no DESC
+                LIMIT 10
+            ", [$lgIdx])->getResultArray();
+            foreach ($lotRows as $row) {
+                $lot = (string) ($row['brpc_lot_no'] ?? '');
+                $push($samples, $seen, 'LOT', $lot, '(LOT 전체)', $lot, '—', 'lot_no 파라미터·입력 동일');
+            }
+        }
+
+        if ($this->db->tableExists('bag_sale_scan_code')) {
+            foreach ($this->db->table('bag_sale_scan_code b')
+                ->select('b.bssc_code, b.bssc_bag_name, b.bssc_unit, b.bssc_state, b.bssc_regdate')
+                ->where('b.bssc_lg_idx', $lgIdx)
+                ->orderBy('b.bssc_regdate', 'DESC')
+                ->limit(20)
+                ->get()
+                ->getResultArray() as $row) {
+                $state = strtolower((string) ($row['bssc_state'] ?? '')) === 'sold' ? '판매' : '반품재고';
+                $push($samples, $seen, '스캔', (string) ($row['bssc_code'] ?? ''), (string) ($row['bssc_bag_name'] ?? ''), '', $state, '판매·반품 스캔 이력');
+            }
+        }
+
+        return $samples;
+    }
+
+    private function packStateLabel(string $state): string
+    {
+        return match (strtolower($state)) {
+            'in_stock' => '재고',
+            'sold'     => '판매',
+            default    => $state !== '' ? $state : '—',
+        };
+    }
+
+    private function barcodeInRange(string $code, string $start, string $end): bool
+    {
+        if ($start === '' || $end === '') {
+            return false;
+        }
+
+        $extract = static function (string $v): array {
+            if (preg_match('/^(.*?)(\d+)$/', $v, $m) === 1) {
+                return [(string) $m[1], (int) $m[2], strlen((string) $m[2])];
+            }
+
+            return ['', -1, 0];
+        };
+        [$cp, $cn, $cl] = $extract($code);
+        [$sp, $sn, $sl] = $extract($start);
+        [$ep, $en, $el] = $extract($end);
+        if ($cn >= 0 && $sn >= 0 && $en >= 0 && $cp === $sp && $sp === $ep && $cl === $sl && $sl === $el) {
+            return $cn >= $sn && $cn <= $en;
+        }
+
+        return strcmp($code, $start) >= 0 && strcmp($code, $end) <= 0;
+    }
+}

app/Libraries/BagSupplyPlanBuilder.php

@@ -0,0 +1,494 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+/**
+ * 쓰레기봉투 수급 계획 (레거시 w_gm820r 유추)
+ *
+ * - 바코드 봉투: bag_receiving_pack_code 에 등록된 품목
+ * - 기존 봉투: 그 외 (수기·비바코드 재고)
+ * - 소진일수 ≈ (총재고 / 월판매량) × 30
+ * - 발주예정일 = 기준일 + 소진일수 − 적정재고보유일수(제작기일)
+ * - 긴급(발주예정일 ≤ 기준일): 발주수량 ≈ max(0, 월판매량×18 − 총재고)
+ */
+class BagSupplyPlanBuilder
+{
+    private const AVG_SALES_MONTHS = 12;
+
+    /** 긴급 발주 시 목표 보유 개월 수 (레거시 화면 값 유추) */
+    private const URGENT_REPLENISH_MONTHS = 18;
+
+    private \CodeIgniter\Database\BaseConnection $db;
+
+    public function __construct(?\CodeIgniter\Database\BaseConnection $db = null)
+    {
+        $this->db = $db ?? \Config\Database::connect();
+    }
+
+    /**
+     * @return array{
+     *   rows: list<array<string, mixed>>,
+     *   barcodeCodes: array<string, bool>,
+     *   queried: bool
+     * }
+     */
+    public function build(
+        int $lgIdx,
+        string $refDate,
+        int $leadDays,
+        string $stockScope,
+        string $salesScope,
+        bool $queried
+    ): array {
+        $barcodeCodes = $this->loadBarcodeCodes($lgIdx);
+        $products = $this->loadProducts($lgIdx);
+        if ($products === [] || ! $queried) {
+            return ['rows' => [], 'barcodeCodes' => $barcodeCodes, 'queried' => $queried];
+        }
+
+        $inventory = $this->loadInventoryMap($lgIdx);
+        $pendingIn = $this->loadPendingInbound($lgIdx);
+        $lastOrders = $this->loadLastOrders($lgIdx);
+        $monthlySales = $this->loadMonthlyAverageSales($lgIdx, $refDate, $salesScope, $barcodeCodes);
+        $movementsSince = $this->loadMovementsSinceOrders($lgIdx, $lastOrders, $refDate);
+
+        $rows = [];
+        foreach ($products as $code => $name) {
+            $isBarcode = isset($barcodeCodes[$code]);
+            $rawStock = (int) ($inventory[$code] ?? 0);
+            $currentStock = $this->scopedStock($rawStock, $stockScope, $isBarcode);
+            $pendingQty = $this->scopedPending((int) ($pendingIn[$code] ?? 0), $stockScope, $isBarcode);
+            $totalStock = $currentStock + $pendingQty;
+            $monthlyFloat = (float) ($monthlySales[$code] ?? 0.0);
+            $monthlyAvg   = (int) round($monthlyFloat);
+
+            $depletionDays = $this->calcDepletionDays($totalStock, $monthlyFloat);
+            $scheduleDate  = $this->calcScheduleDate($refDate, $depletionDays, $leadDays);
+            $orderQty      = $this->calcOrderQty($refDate, $scheduleDate, $depletionDays, $leadDays, $monthlyAvg, $totalStock);
+
+            $last = $lastOrders[$code] ?? null;
+            $orderDate = $last ? (string) ($last['order_date'] ?? '') : '';
+            $lastQty = $last ? (int) ($last['qty_sheet'] ?? 0) : 0;
+            $stockAtOrder = 0;
+            if ($orderDate !== '' && $lastQty > 0) {
+                $mv = $movementsSince[$code] ?? ['sale' => 0, 'recv' => 0, 'issue' => 0];
+                $stockAtOrder = max(0, $rawStock + $mv['sale'] - $mv['recv'] - $mv['issue']);
+            }
+
+            $rows[] = [
+                'bag_code'          => $code,
+                'bag_name'          => $name,
+                'is_barcode'        => $isBarcode,
+                'last_order_date'   => $orderDate,
+                'last_order_qty'    => $lastQty,
+                'stock_at_order'    => $stockAtOrder,
+                'current_stock'     => $currentStock,
+                'pending_inbound'   => $pendingQty,
+                'total_stock'       => $totalStock,
+                'monthly_avg_sales' => $monthlyAvg,
+                'depletion_days'    => $depletionDays,
+                'schedule_date'     => $scheduleDate,
+                'schedule_overdue'  => $scheduleDate !== '' && $scheduleDate <= $refDate && $depletionDays < 99999,
+                'order_qty'         => $orderQty,
+            ];
+        }
+
+        usort($rows, static fn (array $a, array $b): int => strcmp((string) $a['bag_code'], (string) $b['bag_code']));
+
+        return ['rows' => $rows, 'barcodeCodes' => $barcodeCodes, 'queried' => true];
+    }
+
+    /**
+     * @return array<string, bool>
+     */
+    private function loadBarcodeCodes(int $lgIdx): array
+    {
+        if (! $this->db->tableExists('bag_receiving_pack_code')) {
+            return [];
+        }
+        $set = [];
+        foreach ($this->db->table('bag_receiving_pack_code')
+            ->select('brpc_bag_code')
+            ->distinct()
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_bag_code !=', '')
+            ->get()
+            ->getResultArray() as $row) {
+            $code = trim((string) ($row['brpc_bag_code'] ?? ''));
+            if ($code !== '') {
+                $set[$code] = true;
+            }
+        }
+
+        return $set;
+    }
+
+    /**
+     * @return array<string, string> code => name
+     */
+    private function loadProducts(int $lgIdx): array
+    {
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        $products = [];
+        if ($kindO) {
+            foreach (model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx) as $d) {
+                $code = trim((string) ($d->cd_code ?? ''));
+                if ($code !== '') {
+                    $products[$code] = trim((string) ($d->cd_name ?? $code));
+                }
+            }
+        }
+
+        foreach ($this->db->table('bag_inventory')
+            ->select('bi_bag_code, bi_bag_name')
+            ->where('bi_lg_idx', $lgIdx)
+            ->get()
+            ->getResultArray() as $row) {
+            $code = trim((string) ($row['bi_bag_code'] ?? ''));
+            if ($code === '') {
+                continue;
+            }
+            if (! isset($products[$code])) {
+                $products[$code] = trim((string) ($row['bi_bag_name'] ?? $code));
+            }
+        }
+
+        return $products;
+    }
+
+    /**
+     * @return array<string, int>
+     */
+    private function loadInventoryMap(int $lgIdx): array
+    {
+        $map = [];
+        foreach (model(\App\Models\BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->findAll() as $inv) {
+            $code = trim((string) ($inv->bi_bag_code ?? ''));
+            if ($code !== '') {
+                $map[$code] = (int) ($inv->bi_qty ?? 0);
+            }
+        }
+
+        return $map;
+    }
+
+    /**
+     * @return array<string, int>
+     */
+    private function loadPendingInbound(int $lgIdx): array
+    {
+        $map = [];
+        $sql = "
+            SELECT boi.boi_bag_code AS bag_code,
+                   SUM(GREATEST(0, CAST(boi.boi_qty_sheet AS SIGNED) - IFNULL(r.recv_qty, 0))) AS pending_qty
+            FROM bag_order_item boi
+            INNER JOIN bag_order bo ON bo.bo_idx = boi.boi_bo_idx
+            LEFT JOIN (
+                SELECT br_bo_idx, br_bag_code, SUM(br_qty_sheet) AS recv_qty
+                FROM bag_receiving
+                GROUP BY br_bo_idx, br_bag_code
+            ) r ON r.br_bo_idx = bo.bo_idx AND r.br_bag_code = boi.boi_bag_code
+            WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+            GROUP BY boi.boi_bag_code
+        ";
+        foreach ($this->db->query($sql, [$lgIdx])->getResult() as $row) {
+            $qty = (int) ($row->pending_qty ?? 0);
+            if ($qty > 0) {
+                $map[(string) $row->bag_code] = $qty;
+            }
+        }
+
+        return $map;
+    }
+
+    /**
+     * @return array<string, array{order_date: string, qty_sheet: int, bag_name: string}>
+     */
+    private function loadLastOrders(int $lgIdx): array
+    {
+        $map = [];
+        $supportsWindow = $this->db->DBDriver === 'MySQLi';
+        if ($supportsWindow) {
+            $sql = "
+                SELECT bag_code, order_date, qty_sheet, bag_name
+                FROM (
+                    SELECT boi.boi_bag_code AS bag_code, bo.bo_order_date AS order_date,
+                           boi.boi_qty_sheet AS qty_sheet, boi.boi_bag_name AS bag_name,
+                           ROW_NUMBER() OVER (
+                               PARTITION BY boi.boi_bag_code
+                               ORDER BY bo.bo_order_date DESC, bo.bo_idx DESC
+                           ) AS rn
+                    FROM bag_order_item boi
+                    INNER JOIN bag_order bo ON bo.bo_idx = boi.boi_bo_idx
+                    WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+                ) t
+                WHERE t.rn = 1
+            ";
+            foreach ($this->db->query($sql, [$lgIdx])->getResultArray() as $row) {
+                $code = trim((string) ($row['bag_code'] ?? ''));
+                if ($code === '') {
+                    continue;
+                }
+                $map[$code] = [
+                    'order_date' => (string) ($row['order_date'] ?? ''),
+                    'qty_sheet'  => (int) ($row['qty_sheet'] ?? 0),
+                    'bag_name'   => (string) ($row['bag_name'] ?? ''),
+                ];
+            }
+
+            return $map;
+        }
+
+        $sql = "
+            SELECT boi.boi_bag_code AS bag_code, MAX(bo.bo_order_date) AS order_date
+            FROM bag_order_item boi
+            INNER JOIN bag_order bo ON bo.bo_idx = boi.boi_bo_idx
+            WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+            GROUP BY boi.boi_bag_code
+        ";
+        foreach ($this->db->query($sql, [$lgIdx])->getResultArray() as $row) {
+            $code = trim((string) ($row['bag_code'] ?? ''));
+            $orderDate = (string) ($row['order_date'] ?? '');
+            if ($code === '' || $orderDate === '') {
+                continue;
+            }
+            $item = $this->db->query("
+                SELECT boi.boi_qty_sheet AS qty_sheet, boi.boi_bag_name AS bag_name
+                FROM bag_order_item boi
+                INNER JOIN bag_order bo ON bo.bo_idx = boi.boi_bo_idx
+                WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+                  AND boi.boi_bag_code = ? AND bo.bo_order_date = ?
+                ORDER BY bo.bo_idx DESC
+                LIMIT 1
+            ", [$lgIdx, $code, $orderDate])->getRowArray();
+            if ($item) {
+                $map[$code] = [
+                    'order_date' => $orderDate,
+                    'qty_sheet'  => (int) ($item['qty_sheet'] ?? 0),
+                    'bag_name'   => (string) ($item['bag_name'] ?? ''),
+                ];
+            }
+        }
+
+        return $map;
+    }
+
+    /**
+     * @param array<string, array{order_date: string, qty_sheet: int, bag_name: string}> $lastOrders
+     * @return array<string, array{sale: int, recv: int, issue: int}>
+     */
+    private function loadMovementsSinceOrders(int $lgIdx, array $lastOrders, string $refDate): array
+    {
+        $byCode = [];
+        $minDate = $refDate;
+        foreach ($lastOrders as $code => $info) {
+            $d = (string) ($info['order_date'] ?? '');
+            if ($d === '') {
+                continue;
+            }
+            $byCode[$code] = $d;
+            if ($d < $minDate) {
+                $minDate = $d;
+            }
+        }
+        if ($byCode === []) {
+            return [];
+        }
+
+        $codes = array_keys($byCode);
+        $placeholders = implode(',', array_fill(0, count($codes), '?'));
+        $params = array_merge([$lgIdx], $codes, [$minDate, $refDate]);
+        $out = [];
+        foreach ($codes as $code) {
+            $out[$code] = ['sale' => 0, 'recv' => 0, 'issue' => 0];
+        }
+
+        $sql = "
+            SELECT bs_bag_code AS bag_code, bs_sale_date AS mv_date,
+                   SUM(CASE WHEN bs_type IN ('sale','cancel') THEN ABS(bs_qty) ELSE 0 END) AS sale_qty
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_bag_code IN ({$placeholders})
+              AND bs_sale_date >= ? AND bs_sale_date <= ?
+            GROUP BY bs_bag_code, bs_sale_date
+        ";
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $orderDate = $byCode[$code] ?? '';
+            if ($orderDate === '' || (string) $row->mv_date < $orderDate) {
+                continue;
+            }
+            $out[$code]['sale'] += (int) $row->sale_qty;
+        }
+
+        $sql = "
+            SELECT br_bag_code AS bag_code, br_receive_date AS mv_date, SUM(br_qty_sheet) AS recv_qty
+            FROM bag_receiving
+            WHERE br_lg_idx = ? AND br_bag_code IN ({$placeholders})
+              AND br_receive_date >= ? AND br_receive_date <= ?
+            GROUP BY br_bag_code, br_receive_date
+        ";
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $orderDate = $byCode[$code] ?? '';
+            if ($orderDate === '' || (string) $row->mv_date < $orderDate) {
+                continue;
+            }
+            $out[$code]['recv'] += (int) $row->recv_qty;
+        }
+
+        $sql = "
+            SELECT bi2_bag_code AS bag_code, bi2_issue_date AS mv_date, SUM(bi2_qty) AS issue_qty
+            FROM bag_issue
+            WHERE bi2_lg_idx = ? AND bi2_status = 'normal' AND bi2_bag_code IN ({$placeholders})
+              AND bi2_issue_date >= ? AND bi2_issue_date <= ?
+            GROUP BY bi2_bag_code, bi2_issue_date
+        ";
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $orderDate = $byCode[$code] ?? '';
+            if ($orderDate === '' || (string) $row->mv_date < $orderDate) {
+                continue;
+            }
+            $out[$code]['issue'] += (int) $row->issue_qty;
+        }
+
+        return $out;
+    }
+
+    /**
+     * @param array<string, bool> $barcodeCodes
+     * @return array<string, float>
+     */
+    private function loadMonthlyAverageSales(
+        int $lgIdx,
+        string $refDate,
+        string $salesScope,
+        array $barcodeCodes
+    ): array {
+        $fromDate = date('Y-m-d', strtotime($refDate . ' -' . self::AVG_SALES_MONTHS . ' months'));
+        $legacyNet = [];
+        $barcodeNet = [];
+
+        foreach ($this->db->query("
+            SELECT bs_bag_code AS bag_code,
+                   SUM(CASE WHEN bs_type = 'sale' THEN ABS(bs_qty)
+                            WHEN bs_type IN ('return','cancel') THEN -ABS(bs_qty)
+                            ELSE 0 END) AS net_qty
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date > ? AND bs_sale_date <= ?
+            GROUP BY bs_bag_code
+        ", [$lgIdx, $fromDate, $refDate])->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $legacyNet[$code] = (float) ($row->net_qty ?? 0) / self::AVG_SALES_MONTHS;
+        }
+
+        if ($this->db->tableExists('bag_sale_scan_code')) {
+            foreach ($this->db->query("
+                SELECT bssc_bag_code AS bag_code, SUM(bssc_qty) AS net_qty
+                FROM bag_sale_scan_code
+                WHERE bssc_lg_idx = ? AND bssc_state = 'sold'
+                  AND DATE(bssc_regdate) > ? AND DATE(bssc_regdate) <= ?
+                GROUP BY bssc_bag_code
+            ", [$lgIdx, $fromDate, $refDate])->getResult() as $row) {
+                $code = (string) $row->bag_code;
+                $barcodeNet[$code] = (float) ($row->net_qty ?? 0) / self::AVG_SALES_MONTHS;
+            }
+        }
+
+        $merged = [];
+        $allCodes = array_unique(array_merge(array_keys($legacyNet), array_keys($barcodeNet)));
+        foreach ($allCodes as $code) {
+            $isBarcode = isset($barcodeCodes[$code]);
+            $legacy = $legacyNet[$code] ?? 0.0;
+            $scan = $barcodeNet[$code] ?? 0.0;
+            $merged[$code] = match ($salesScope) {
+                'legacy'  => $isBarcode ? 0.0 : $legacy,
+                'barcode' => $isBarcode ? ($scan > 0 ? $scan : $legacy) : 0.0,
+                default   => $isBarcode && $scan > 0 ? $scan : $legacy,
+            };
+        }
+
+        return $merged;
+    }
+
+    private function scopedStock(int $qty, string $scope, bool $isBarcode): int
+    {
+        return match ($scope) {
+            'legacy'  => $isBarcode ? 0 : $qty,
+            'barcode' => $isBarcode ? $qty : 0,
+            default   => $qty,
+        };
+    }
+
+    private function scopedPending(int $qty, string $scope, bool $isBarcode): int
+    {
+        return $this->scopedStock($qty, $scope, $isBarcode);
+    }
+
+    private function calcDepletionDays(int $totalStock, float $monthlyAvg): int
+    {
+        if ($monthlyAvg <= 0.0) {
+            return 0;
+        }
+
+        return (int) round(($totalStock / $monthlyAvg) * 30);
+    }
+
+    private function calcScheduleDate(string $refDate, int $depletionDays, int $leadDays): string
+    {
+        if ($depletionDays <= 0) {
+            return '';
+        }
+        if ($depletionDays >= 99999) {
+            return '';
+        }
+
+        $offset = $depletionDays - $leadDays;
+        if ($offset < 0) {
+            return $refDate;
+        }
+
+        $base = \DateTimeImmutable::createFromFormat('Y-m-d', $refDate);
+        if ($base === false) {
+            return '';
+        }
+
+        try {
+            $scheduled = $base->modify('+' . $offset . ' days');
+        } catch (\Exception) {
+            return '';
+        }
+
+        $year = (int) $scheduled->format('Y');
+        $refYear = (int) $base->format('Y');
+        if ($year < $refYear - 1 || $year > $refYear + 120) {
+            return '';
+        }
+
+        return $scheduled->format('Y-m-d');
+    }
+
+    private function calcOrderQty(
+        string $refDate,
+        string $scheduleDate,
+        int $depletionDays,
+        int $leadDays,
+        int $monthlyAvg,
+        int $totalStock
+    ): int {
+        if ($monthlyAvg <= 0) {
+            return 0;
+        }
+        $urgent = $scheduleDate !== '' && $scheduleDate <= $refDate;
+        $lowStock = $depletionDays > 0 && $depletionDays <= $leadDays && $scheduleDate !== '';
+        if (! $urgent && ! $lowStock) {
+            return 0;
+        }
+
+        $target = (int) round($monthlyAvg * ($urgent ? self::URGENT_REPLENISH_MONTHS : max(2, (int) ceil($leadDays / 30.0))));
+
+        return max(0, $target - $totalStock);
+    }
+}

app/Libraries/Blockchain/SqlLedger.php

@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Libraries\Blockchain;
+
+use App\Models\BlockchainLedgerModel;
+
+class SqlLedger
+{
+    private BlockchainLedgerModel $ledgerModel;
+
+    public function __construct()
+    {
+        $this->ledgerModel = model(BlockchainLedgerModel::class);
+    }
+
+    /**
+     * @param array<string,mixed> $payload
+     * @return array{index:int,hash:string,previous_hash:string}
+     */
+    public function appendBlock(string $txType, array $payload, ?string $entityUuid, int $entityVersion, ?int $actorIdx, ?int $lgIdx): array
+    {
+        $latest = $this->ledgerModel->orderBy('bl_idx', 'DESC')->first();
+        // 원장이 비어 있으면 $latest 가 null — $latest->bl_hash 는 PHP 8에서 치명 오류(? 는 ?? 와 달리 속성 접근 자체가 먼저 평가됨)
+        $previousHash = ($latest === null || ! isset($latest->bl_hash) || (string) $latest->bl_hash === '')
+            ? str_repeat('0', 64)
+            : (string) $latest->bl_hash;
+        $now = date('Y-m-d H:i:s');
+
+        $normalizedPayload = $this->normalizeArray($payload);
+        $payloadJson = json_encode($normalizedPayload, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?: '{}';
+
+        $hashInput = implode('|', [
+            $now,
+            $txType,
+            $entityUuid ?? '',
+            (string) $entityVersion,
+            $payloadJson,
+            $previousHash,
+            '0',
+        ]);
+        $currentHash = hash('sha256', $hashInput);
+
+        $this->ledgerModel->insert([
+            'bl_created_at'     => $now,
+            'bl_tx_type'        => $txType,
+            'bl_entity_uuid'    => $entityUuid,
+            'bl_entity_version' => $entityVersion,
+            'bl_payload'        => $payloadJson,
+            'bl_previous_hash'  => $previousHash,
+            'bl_hash'           => $currentHash,
+            'bl_nonce'          => 0,
+            'bl_actor_idx'      => $actorIdx,
+            'bl_lg_idx'         => $lgIdx,
+        ]);
+
+        return [
+            'index' => (int) $this->ledgerModel->getInsertID(),
+            'hash' => $currentHash,
+            'previous_hash' => $previousHash,
+        ];
+    }
+
+    /**
+     * @param array<string,mixed> $data
+     * @return array<string,mixed>
+     */
+    private function normalizeArray(array $data): array
+    {
+        ksort($data);
+        foreach ($data as $key => $value) {
+            if (is_array($value)) {
+                if ($this->isAssoc($value)) {
+                    /** @var array<string,mixed> $assoc */
+                    $assoc = $value;
+                    $data[$key] = $this->normalizeArray($assoc);
+                } else {
+                    $normalizedList = [];
+                    foreach ($value as $item) {
+                        if (is_array($item) && $this->isAssoc($item)) {
+                            /** @var array<string,mixed> $assoc */
+                            $assoc = $item;
+                            $normalizedList[] = $this->normalizeArray($assoc);
+                        } else {
+                            $normalizedList[] = $item;
+                        }
+                    }
+                    $data[$key] = $normalizedList;
+                }
+            }
+        }
+
+        return $data;
+    }
+
+    /**
+     * @param array<mixed> $array
+     */
+    private function isAssoc(array $array): bool
+    {
+        if ($array === []) {
+            return false;
+        }
+
+        return array_keys($array) !== range(0, count($array) - 1);
+    }
+}

app/Models/BagIssueItemCodeModel.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagIssueItemCodeModel extends Model
+{
+    protected $table         = 'bag_issue_item_code';
+    protected $primaryKey    = 'bic_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bic_lg_idx',
+        'bic_bi2_idx',
+        'bic_bag_code',
+        'bic_issue_code',
+        'bic_qty',
+        'bic_cancel_qty',
+        'bic_state',
+        'bic_regdate',
+    ];
+}

app/Models/BlockchainLedgerModel.php

@@ -0,0 +1,25 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BlockchainLedgerModel extends Model
+{
+    protected $table         = 'blockchain_ledger';
+    protected $primaryKey    = 'bl_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bl_created_at',
+        'bl_tx_type',
+        'bl_entity_uuid',
+        'bl_entity_version',
+        'bl_payload',
+        'bl_previous_hash',
+        'bl_hash',
+        'bl_nonce',
+        'bl_actor_idx',
+        'bl_lg_idx',
+    ];
+}

app/Models/CodeDetailModel.php

@@ -53,7 +53,11 @@ class CodeDetailModel extends Model
             $this->where('cd_state', 1);
         }
 
-        return $this->orderBy('cd_sort', 'ASC')->orderBy('cd_idx', 'ASC')->findAll();
+        // 동일 정렬값일 때는 코드값 기준으로 안정적으로 정렬한다.
+        return $this->orderBy('cd_sort', 'ASC')
+            ->orderBy('cd_code', 'ASC')
+            ->orderBy('cd_idx', 'ASC')
+            ->findAll();
     }
 
     /**

app/Models/DesignatedShopModel.php

@@ -12,6 +12,7 @@ class DesignatedShopModel extends Model
     protected $useTimestamps = false;
     protected $allowedFields = [
         'ds_lg_idx',
+        'ds_sa_idx',
         'ds_mb_idx',
         'ds_shop_no',
         'ds_name',

app/Models/MenuModel.php

@@ -252,4 +252,39 @@ class MenuModel extends Model
         }
     }
 
+    /**
+     * 재고 관리 하위 메뉴는 "재고 현황", "실사 선별 조회"만 유지.
+     */
+    public function pruneInventoryManagementMenus(int $mtIdx, int $lgIdx): void
+    {
+        if ($mtIdx <= 0 || $lgIdx <= 0) {
+            return;
+        }
+
+        $parentRows = $this->where('mt_idx', $mtIdx)
+            ->where('lg_idx', $lgIdx)
+            ->where('mm_pidx', 0)
+            ->groupStart()
+                ->where('mm_name', '재고 관리')
+                ->orWhere('mm_name', '재고관리')
+            ->groupEnd()
+            ->findAll();
+        if ($parentRows === []) {
+            return;
+        }
+        $parentIds = array_values(array_filter(array_map(
+            static fn ($row): int => (int) ($row->mm_idx ?? 0),
+            $parentRows
+        )));
+        if ($parentIds === []) {
+            return;
+        }
+
+        $this->where('mt_idx', $mtIdx)
+            ->where('lg_idx', $lgIdx)
+            ->whereIn('mm_pidx', $parentIds)
+            ->whereNotIn('mm_link', ['bag/inventory', 'bag/inventory/inspection-select'])
+            ->delete();
+    }
+
 }

app/Models/PackagingUnitModel.php

@@ -16,4 +16,29 @@ class PackagingUnitModel extends Model
         'pu_start_date', 'pu_end_date', 'pu_state',
         'pu_regdate', 'pu_moddate', 'pu_reg_mb_idx',
     ];
+
+    /**
+     * 동일 봉투코드에 행이 여러 개여도 최신 등록 1건만 사용.
+     *
+     * @return array<string, object>
+     */
+    public function latestActiveMapByBagCode(int $lgIdx): array
+    {
+        $rows = $this->where('pu_lg_idx', $lgIdx)
+            ->where('pu_state', 1)
+            ->orderBy('pu_regdate', 'DESC')
+            ->orderBy('pu_idx', 'DESC')
+            ->findAll();
+
+        $map = [];
+        foreach ($rows as $row) {
+            $code = (string) ($row->pu_bag_code ?? '');
+            if ($code === '' || isset($map[$code])) {
+                continue;
+            }
+            $map[$code] = $row;
+        }
+
+        return $map;
+    }
 }

app/Models/ShopOrderModel.php

@@ -12,7 +12,7 @@ class ShopOrderModel extends Model
     protected $useTimestamps = false;
     protected $allowedFields = [
         'so_lg_idx', 'so_ds_idx', 'so_ds_name', 'so_order_date', 'so_delivery_date',
-        'so_payment_type', 'so_paid', 'so_received', 'so_total_qty', 'so_total_amount',
+        'so_payment_type', 'so_channel', 'so_paid', 'so_received', 'so_total_qty', 'so_total_amount',
         'so_status', 'so_orderer_idx', 'so_regdate',
     ];
 }

app/Views/admin/bag_issue/index.php

@@ -31,7 +31,6 @@
         <th>봉투코드</th>
         <th>봉투명</th>
         <th>수량</th>
-        <th class="w-20">상태</th>
         <th class="w-24">작업</th>
       </tr>
     </thead>
@@ -47,7 +46,6 @@
         <td class="text-center font-mono"><?= esc($row->bi2_bag_code) ?></td>
         <td class="text-left pl-2"><?= esc($row->bi2_bag_name) ?></td>
         <td><?= number_format((int) $row->bi2_qty) ?></td>
-        <td class="text-center"><?= esc($row->bi2_status) ?></td>
         <td class="text-center">
           <form action="<?= mgmt_url('bag-issues/cancel/' . (int) $row->bi2_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
             <?= csrf_field() ?>
@@ -57,7 +55,7 @@
       </tr>
       <?php endforeach; ?>
       <?php if (empty($list)): ?>
-      <tr><td colspan="11" class="text-center text-gray-400 py-4">등록된 불출이 없습니다.</td></tr>
+      <tr><td colspan="10" class="text-center text-gray-400 py-4">등록된 불출이 없습니다.</td></tr>
       <?php endif; ?>
     </tbody>
   </table>

app/Views/admin/bag_order/index.php

@@ -21,7 +21,7 @@
       return $ym;
   };
 ?>
-<?= view('components/print_header', ['printTitle' => '봉투 발주 현황', 'printShowApproval' => false]) ?>
+<?= view('components/print_header', ['printTitle' => '봉투 발주 현황']) ?>
 <section class="no-print border-b border-gray-300 p-2 shrink-0 bg-control-panel">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <div class="flex items-center gap-2">

app/Views/admin/bag_price/index.php

@@ -1,4 +1,4 @@
-<?= view('components/print_header', ['printTitle' => '봉투 단가 관리', 'printShowApproval' => false]) ?>
+<?= view('components/print_header', ['printTitle' => '봉투 단가 관리']) ?>
 <style>
 @media print {
   .no-print { display: none !important; }

app/Views/admin/designated_shop/barcode_print.php

@@ -31,6 +31,13 @@ $totalPages = count($chunks);
   </style>
 </head>
 <body>
+<?= view('components/print_header', [
+    'printTitle' => '지정판매소 바코드',
+    'printExtraLines' => [
+        '구역: ' . $zoneLabel,
+        '출력일: ' . $printedAt,
+    ],
+]) ?>
 <?php if ($rows === []): ?>
   <div class="page">
     <h1 class="title">지정판매소 바코드</h1>

app/Views/admin/designated_shop/manage.php

@@ -0,0 +1,87 @@
+<?php
+$readOnly = ! empty($readOnly);
+$listBasePath = $readOnly ? 'designated-shops/browse' : 'designated-shops';
+?>
+<?= view('components/print_header', ['printTitle' => $readOnly ? '지정판매소 조회 목록' : '지정판매소 목록']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700"><?= $readOnly ? '지정판매소 조회' : '지정판매소 관리' ?></span>
+    <div class="flex items-center gap-2">
+      <?php if ($readOnly): ?>
+      <a href="<?= mgmt_url('designated-shops/export') ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <?php endif; ?>
+      <?php if (! $readOnly): ?>
+      <a href="<?= mgmt_url('designated-shops/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">지정판매소 등록</a>
+      <?php endif; ?>
+    </div>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= mgmt_url($listBasePath) ?>" class="flex flex-wrap items-center gap-2">
+    <span class="text-sm font-semibold text-gray-700 mr-1">지정판매소 검색</span>
+    <label class="text-sm text-gray-600">상호명</label>
+    <input type="text" name="ds_name" value="<?= esc($dsName ?? '') ?>" placeholder="상호명" class="border border-gray-300 rounded px-2 py-1 text-sm w-36"/>
+    <label class="text-sm text-gray-600">구군코드</label>
+    <select name="ds_gugun_code" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <?php foreach (($gugunCodes ?? []) as $gc): ?>
+      <option value="<?= esc($gc->ds_gugun_code) ?>" <?= ($dsGugunCode ?? '') === $gc->ds_gugun_code ? 'selected' : '' ?>><?= esc($gc->ds_gugun_code) ?></option>
+      <?php endforeach; ?>
+    </select>
+    <label class="text-sm text-gray-600">상태</label>
+    <select name="ds_state" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <option value="1" <?= ($dsState ?? '') === '1' ? 'selected' : '' ?>>정상</option>
+      <option value="2" <?= ($dsState ?? '') === '2' ? 'selected' : '' ?>>폐업</option>
+      <option value="3" <?= ($dsState ?? '') === '3' ? 'selected' : '' ?>>직권해지</option>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= mgmt_url($listBasePath) ?>" class="border border-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">초기화</a>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th class="w-16">번호</th>
+        <th>지자체</th>
+        <th>판매소번호</th>
+        <th>상호명</th>
+        <th>대표자</th>
+        <th>사업자번호</th>
+        <th>가상계좌</th>
+        <th>상태</th>
+        <th>등록일</th>
+        <?php if (! $readOnly): ?>
+        <th class="w-28">작업</th>
+        <?php endif; ?>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->ds_idx) ?></td>
+        <td class="text-left pl-2"><?= esc($lgMap[$row->ds_lg_idx] ?? '') ?></td>
+        <td class="text-left pl-2"><?= esc($row->ds_shop_no) ?></td>
+        <td class="text-left pl-2"><?= esc($row->ds_name) ?></td>
+        <td class="text-left pl-2"><?= esc($row->ds_rep_name) ?></td>
+        <td class="text-left pl-2"><?= esc($row->ds_biz_no) ?></td>
+        <td class="text-left pl-2"><?= esc($row->ds_va_number) ?></td>
+        <td class="text-center"><?= (int) $row->ds_state === 1 ? '정상' : ((int) $row->ds_state === 2 ? '폐업' : '직권해지') ?></td>
+        <td class="text-left pl-2"><?= esc($row->ds_regdate ?? '') ?></td>
+        <?php if (! $readOnly): ?>
+        <td class="text-center">
+          <a href="<?= mgmt_url('designated-shops/edit/' . (int) $row->ds_idx) ?>" class="text-blue-600 hover:underline text-sm">수정</a>
+          <form action="<?= mgmt_url('designated-shops/delete/' . (int) $row->ds_idx) ?>" method="POST" class="inline ml-1" onsubmit="return confirm('이 지정판매소를 삭제하시겠습니까?');">
+            <?= csrf_field() ?>
+            <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
+          </form>
+        </td>
+        <?php endif; ?>
+      </tr>
+      <?php endforeach; ?>
+    </tbody>
+  </table>
+</div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/free_recipient/create.php

@@ -1,5 +1,5 @@
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
-  <span class="text-sm font-bold text-gray-700">대상자 등록</span>
+  <span class="text-sm font-bold text-gray-700">무료용 대상 등록</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
   <form action="<?= mgmt_url('free-recipients/store') ?>" method="POST" class="space-y-4">
@@ -9,29 +9,19 @@
       <label class="block text-sm font-bold text-gray-700 w-28">구분 <span class="text-red-500">*</span></label>
       <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="fr_type_code" required>
         <option value="">선택</option>
-        <?php foreach ($typeCodes as $cd): ?>
-        <option value="<?= esc($cd->cd_code) ?>" <?= old('fr_type_code') === $cd->cd_code ? 'selected' : '' ?>>
-          <?= esc($cd->cd_name) ?>
+        <?php foreach (($recipientTypeOptions ?? []) as $typeCode => $typeName): ?>
+        <option value="<?= esc((string) $typeCode) ?>" <?= old('fr_type_code') === (string) $typeCode ? 'selected' : '' ?>>
+          <?= esc((string) $typeName) ?>
         </option>
         <?php endforeach; ?>
       </select>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">대상자명 <span class="text-red-500">*</span></label>
+      <label class="block text-sm font-bold text-gray-700 w-28">명칭 <span class="text-red-500">*</span></label>
       <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="fr_name" type="text" value="<?= esc(old('fr_name')) ?>" required/>
     </div>
 
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">연락처</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="fr_phone" type="text" value="<?= esc(old('fr_phone')) ?>"/>
-    </div>
-
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">주소</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96" name="fr_addr" type="text" value="<?= esc(old('fr_addr')) ?>"/>
-    </div>
-
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">동코드</label>
       <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="fr_dong_code">
@@ -52,6 +42,7 @@
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">종료일</label>
       <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="fr_end_date" type="date" value="<?= esc(old('fr_end_date')) ?>"/>
+      <span class="text-xs text-gray-500">미입력 시 계속 유효</span>
     </div>
 
     <div class="flex gap-2 pt-2">

app/Views/admin/free_recipient/edit.php

@@ -1,5 +1,5 @@
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
-  <span class="text-sm font-bold text-gray-700">대상자 수정</span>
+  <span class="text-sm font-bold text-gray-700">무료용 대상 수정</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
   <form action="<?= mgmt_url('free-recipients/update/' . (int) $item->fr_idx) ?>" method="POST" class="space-y-4">
@@ -9,29 +9,19 @@
       <label class="block text-sm font-bold text-gray-700 w-28">구분 <span class="text-red-500">*</span></label>
       <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="fr_type_code" required>
         <option value="">선택</option>
-        <?php foreach ($typeCodes as $cd): ?>
-        <option value="<?= esc($cd->cd_code) ?>" <?= old('fr_type_code', $item->fr_type_code) === $cd->cd_code ? 'selected' : '' ?>>
-          <?= esc($cd->cd_name) ?>
+        <?php foreach (($recipientTypeOptions ?? []) as $typeCode => $typeName): ?>
+        <option value="<?= esc((string) $typeCode) ?>" <?= old('fr_type_code', $item->fr_type_code) === (string) $typeCode ? 'selected' : '' ?>>
+          <?= esc((string) $typeName) ?>
         </option>
         <?php endforeach; ?>
       </select>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">대상자명 <span class="text-red-500">*</span></label>
+      <label class="block text-sm font-bold text-gray-700 w-28">명칭 <span class="text-red-500">*</span></label>
       <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="fr_name" type="text" value="<?= esc(old('fr_name', $item->fr_name)) ?>" required/>
     </div>
 
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">연락처</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="fr_phone" type="text" value="<?= esc(old('fr_phone', $item->fr_phone)) ?>"/>
-    </div>
-
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">주소</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96" name="fr_addr" type="text" value="<?= esc(old('fr_addr', $item->fr_addr)) ?>"/>
-    </div>
-
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">동코드</label>
       <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="fr_dong_code">
@@ -52,6 +42,7 @@
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">종료일</label>
       <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="fr_end_date" type="date" value="<?= esc(old('fr_end_date', $item->fr_end_date)) ?>"/>
+      <span class="text-xs text-gray-500">미입력 시 계속 유효</span>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">

app/Views/admin/free_recipient/index.php

@@ -13,24 +13,36 @@
     <thead>
       <tr>
         <th class="w-16">번호</th>
-        <th>대상자명</th>
-        <th>연락처</th>
-        <th>주소</th>
-        <th>비고</th>
-        <th>종료일</th>
+        <th class="w-28">동코드</th>
+        <th class="w-40">구분</th>
+        <th>명칭</th>
+        <th class="w-28">종료일자</th>
+        <th class="w-48">비고</th>
         <th class="w-20">상태</th>
         <th class="w-36">작업</th>
       </tr>
     </thead>
     <tbody>
+      <?php
+        $total = (int) ($totalCount ?? count($list));
+        $page = max(1, (int) ($currentPage ?? 1));
+        $size = max(1, (int) ($perPage ?? max(1, count($list))));
+        $rowNo = $total - (($page - 1) * $size);
+      ?>
       <?php foreach ($list as $row): ?>
+      <?php
+        $typeCode = (string) ($row->fr_type_code ?? '');
+        $typeName = (string) (($recipientTypeOptions[$typeCode] ?? '') ?: $typeCode);
+        $dongCode = (string) ($row->fr_dong_code ?? '');
+        $dongLabel = $dongCode !== '' ? (string) (($dongNameMap[$dongCode] ?? $dongCode) . ' (' . $dongCode . ')') : '-';
+      ?>
       <tr>
-        <td class="text-center"><?= esc($row->fr_idx) ?></td>
+        <td class="text-center"><?= esc((string) $rowNo) ?></td>
+        <td class="text-center"><?= esc($dongLabel) ?></td>
+        <td class="text-center"><?= esc($typeName) ?></td>
         <td class="text-left pl-2"><?= esc($row->fr_name) ?></td>
-        <td class="text-center"><?= esc($row->fr_phone) ?></td>
-        <td class="text-left pl-2"><?= esc($row->fr_addr) ?></td>
+        <td class="text-center"><?= esc($row->fr_end_date ?: '9999.99.99') ?></td>
         <td class="text-left pl-2"><?= esc($row->fr_note) ?></td>
-        <td class="text-center"><?= esc($row->fr_end_date) ?></td>
         <td class="text-center"><?= (int) $row->fr_state === 1 ? '사용' : '미사용' ?></td>
         <td class="text-center">
           <a href="<?= mgmt_url('free-recipients/edit/' . (int) $row->fr_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">수정</a>
@@ -40,6 +52,7 @@
           </form>
         </td>
       </tr>
+      <?php $rowNo--; ?>
       <?php endforeach; ?>
       <?php if (empty($list)): ?>
       <tr>

app/Views/admin/layout.php

@@ -63,6 +63,11 @@ tailwind.config = {
   }
 }
 </script>
+<style data-purpose="global-font-scale">
+/* 전체 텍스트 +2px 확대 (요청). 로고(.app-brand)는 16px 로 유지. */
+html { font-size: 18px; }
+.app-brand, .app-brand * { font-size: 16px; }
+</style>
 <style data-purpose="table-layout">
 .data-table { width: 100%; border-collapse: collapse; font-family: 'Malgun Gothic', 'Noto Sans KR', sans-serif; }
 .data-table th, .data-table td { border: 1px solid #ccc; padding: 4px 8px; white-space: nowrap; font-size: 13px; }

app/Views/admin/menu/index.php

@@ -8,11 +8,13 @@ $debugMode = (bool) ($debug_mode ?? false);
 $debugInfo = is_array($debug_info ?? null) ? $debug_info : [];
 helper('admin');
 $adminMenusNavPath = current_nav_request_path();
+// 사이트 메뉴(mt_code=site)는 업무 URL이 /bag/* — 관리 화면(admin/menus) 맥락으로 해석하면 admin/ 링크가 잘못 선택됨
+$menuListResolvePath = ($mtCode === 'site') ? 'bag/dashboard' : $adminMenusNavPath;
 
 /**
  * 메뉴 관리 목록용: 저장된 mm_link → 실제 href (외부 http(s) 또는 base_url).
  */
-$adminMenuListResolveHref = static function (string $rawLink) use ($adminMenusNavPath): string {
+$adminMenuListResolveHref = static function (string $rawLink) use ($menuListResolvePath): string {
     $rawLink = trim($rawLink);
     if ($rawLink === '') {
         return '';
@@ -20,7 +22,7 @@ $adminMenuListResolveHref = static function (string $rawLink) use ($adminMenusNa
     if (preg_match('#^https?://#i', $rawLink)) {
         return $rawLink;
     }
-    $pathSeg = menu_link_preferred_href_path($rawLink, $adminMenusNavPath);
+    $pathSeg = menu_link_preferred_href_path($rawLink, $menuListResolvePath);
     if ($pathSeg === '') {
         $pathSeg = normalize_menu_link_for_url($rawLink);
     }

app/Views/admin/sales_report/daily_summary.php

@@ -1,106 +1,140 @@
-<?= view('components/print_header', ['printTitle' => '일계표']) ?>
-<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+<?php
+declare(strict_types=1);
+
+/** @var list<array<string,mixed>> $tableRows */
+/** @var string $date */
+/** @var string $monthStart */
+/** @var int $saIdx */
+/** @var string $catFilter */
+/** @var list<object> $agencies */
+/** @var array<string,string> $catLabels */
+/** @var bool $hasBsFee */
+/** @var string $lgName */
+/** @var string $agencyLabel */
+/** @var string $catLabelFilter */
+/** @var list<string> $printExtraLines */
+
+$exportParams = array_filter([
+    'date' => $date ?? '',
+    'sa_idx' => (int) ($saIdx ?? 0),
+    'cat' => (string) ($catFilter ?? ''),
+    'export' => '1',
+], static fn ($v): bool => $v !== '' && $v !== null);
+$excelUrl = mgmt_url('reports/daily-summary?' . http_build_query($exportParams));
+?>
+<?= view('components/print_header', [
+    'printTitle' => '일계표',
+    'printExtraLines' => $printExtraLines ?? [],
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">일계표</span>
-    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    <div class="flex flex-wrap gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= esc($excelUrl, 'attr') ?>" class="inline-flex items-center border border-green-600 text-green-700 px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+    </div>
   </div>
 </section>
-<section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= mgmt_url('reports/daily-summary') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">조회일</label>
-    <input type="date" name="date" value="<?= esc($date ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+
+<section class="p-3 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= mgmt_url('reports/daily-summary') ?>" class="flex flex-wrap items-end gap-3 text-sm">
+    <div>
+      <label class="block text-gray-600 mb-0.5">조회일자</label>
+      <input type="date" name="date" value="<?= esc($date ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">대행소</label>
+      <select name="sa_idx" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[12rem] max-w-[20rem]">
+        <option value="0">전체</option>
+        <?php foreach ($agencies ?? [] as $agency): ?>
+          <?php $aid = (int) ($agency->sa_idx ?? 0); ?>
+          <option value="<?= esc((string) $aid) ?>" <?= (int) ($saIdx ?? 0) === $aid ? 'selected' : '' ?>>
+            <?= esc(trim((string) ($agency->sa_name ?? ''))) ?>
+          </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">구분</label>
+      <select name="cat" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[10rem]">
+        <option value="" <?= ($catFilter ?? '') === '' ? 'selected' : '' ?>>전체</option>
+        <?php foreach (($catLabels ?? []) as $ck => $lab): ?>
+          <option value="<?= esc($ck, 'attr') ?>" <?= ($catFilter ?? '') === $ck ? 'selected' : '' ?>><?= esc($lab) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm">조회</button>
   </form>
 </section>
 
-<div class="flex gap-4 mt-2">
-  <!-- 당일 -->
-  <div class="flex-1 border border-gray-300 overflow-auto">
-    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
-      <span class="text-sm font-bold text-gray-700">당일 (<?= esc($date ?? '') ?>)</span>
-    </div>
-    <table class="w-full data-table">
-      <thead>
-        <tr>
-          <th>봉투코드</th>
-          <th>봉투명</th>
-          <th>판매수량</th>
-          <th>판매금액</th>
-        </tr>
-      </thead>
-      <tbody class="text-right">
-        <?php
-          $dailySaleQtyTotal = 0;
-          $dailySaleAmountTotal = 0;
-        ?>
-        <?php foreach ($daily as $row): ?>
-        <?php
-          $dailySaleQtyTotal += (int) $row->sale_qty;
-          $dailySaleAmountTotal += (int) $row->sale_amount;
-        ?>
-        <tr>
-          <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
-          <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
-          <td><?= number_format((int) $row->sale_qty) ?></td>
-          <td><?= number_format((int) $row->sale_amount) ?></td>
-        </tr>
-        <?php endforeach; ?>
-        <?php if (empty($daily)): ?>
-        <tr><td colspan="4" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
-        <?php endif; ?>
-      </tbody>
-      <tfoot class="bg-gray-50 font-bold text-right">
-        <tr>
-          <td colspan="2" class="text-center">합계</td>
-          <td><?= number_format($dailySaleQtyTotal) ?></td>
-          <td><?= number_format($dailySaleAmountTotal) ?></td>
-        </tr>
-      </tfoot>
-    </table>
+<section class="p-3 bg-white">
+  <style>
+    @media print {
+      .daily-summary-screen-title { display: none !important; }
+    }
+  </style>
+  <div class="mb-2 text-center daily-summary-screen-title no-print">
+    <h1 class="text-lg font-bold m-0">일계표</h1>
+    <p class="text-sm text-gray-700 m-1"><?= esc(trim(($lgName ?? '') . ' · 조회일: ' . ($date ?? '') . ' · 대행소: ' . ($agencyLabel ?? '') . ' · 구분: ' . ($catLabelFilter ?? ''))) ?></p>
+    <p class="text-xs text-gray-500 m-0">누계(월): <?= esc(($monthStart ?? '') . ' ~ ' . ($date ?? '')) ?> · (단위: 매 / 원)</p>
   </div>
 
-  <!-- 당월 누계 -->
-  <div class="flex-1 border border-gray-300 overflow-auto">
-    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
-      <span class="text-sm font-bold text-gray-700">당월 누계 (<?= esc($monthStart ?? '') ?> ~ <?= esc($date ?? '') ?>)</span>
-    </div>
-    <table class="w-full data-table">
+  <div class="border border-gray-300 overflow-auto">
+    <table class="w-full data-table text-sm" id="daily-summary-table">
       <thead>
         <tr>
-          <th>봉투코드</th>
-          <th>봉투명</th>
-          <th>판매수량</th>
-          <th>판매금액</th>
+          <th rowspan="2" class="align-middle">구분</th>
+          <th rowspan="2" class="align-middle">봉투종류</th>
+          <th colspan="4" class="text-center border-l border-gray-300">일계</th>
+          <th colspan="4" class="text-center border-l border-gray-300">누계(월)</th>
+        </tr>
+        <tr>
+          <th class="text-right border-l border-gray-300">수량</th>
+          <th class="text-right">판매금액</th>
+          <th class="text-right">수수료</th>
+          <th class="text-right">징수액</th>
+          <th class="text-right border-l border-gray-300">수량</th>
+          <th class="text-right">판매금액</th>
+          <th class="text-right">수수료</th>
+          <th class="text-right">징수액</th>
         </tr>
       </thead>
       <tbody class="text-right">
-        <?php
-          $monthlySaleQtyTotal = 0;
-          $monthlySaleAmountTotal = 0;
-        ?>
-        <?php foreach ($monthly as $row): ?>
-        <?php
-          $monthlySaleQtyTotal += (int) $row->sale_qty;
-          $monthlySaleAmountTotal += (int) $row->sale_amount;
-        ?>
-        <tr>
-          <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
-          <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
-          <td><?= number_format((int) $row->sale_qty) ?></td>
-          <td><?= number_format((int) $row->sale_amount) ?></td>
-        </tr>
+        <?php foreach ($tableRows ?? [] as $r): ?>
+          <?php
+            $kind = (string) ($r['kind'] ?? 'data');
+            $trClass = $kind === 'subtotal' ? 'bg-gray-50 font-semibold' : ($kind === 'grand' ? 'bg-amber-50 font-bold' : '');
+            $fmtFee = static function (float $v) use ($hasBsFee): string {
+              if (! $hasBsFee) {
+                return '—';
+              }
+              return $v != 0.0 ? number_format((int) round($v)) : '';
+            };
+          ?>
+          <tr class="<?= esc($trClass, 'attr') ?>">
+            <?php if ($kind === 'grand'): ?>
+              <td colspan="2" class="text-center"><?= esc((string) ($r['bag_name'] ?? '합 계')) ?></td>
+            <?php else: ?>
+              <td class="text-left pl-2"><?= esc((string) ($r['cat_label'] ?? '')) ?></td>
+              <td class="text-left pl-2"><?= esc((string) ($r['bag_name'] ?? '')) ?></td>
+            <?php endif; ?>
+            <td class="border-l border-gray-200 tabular-nums"><?= number_format((int) ($r['d_qty'] ?? 0)) ?></td>
+            <td class="tabular-nums"><?= number_format((int) round((float) ($r['d_amt'] ?? 0))) ?></td>
+            <td class="tabular-nums"><?= $fmtFee((float) ($r['d_fee'] ?? 0)) ?></td>
+            <td class="tabular-nums"><?= number_format((int) round((float) ($r['d_levy'] ?? 0))) ?></td>
+            <td class="border-l border-gray-200 tabular-nums"><?= number_format((int) ($r['m_qty'] ?? 0)) ?></td>
+            <td class="tabular-nums"><?= number_format((int) round((float) ($r['m_amt'] ?? 0))) ?></td>
+            <td class="tabular-nums"><?= $fmtFee((float) ($r['m_fee'] ?? 0)) ?></td>
+            <td class="tabular-nums"><?= number_format((int) round((float) ($r['m_levy'] ?? 0))) ?></td>
+          </tr>
         <?php endforeach; ?>
-        <?php if (empty($monthly)): ?>
-        <tr><td colspan="4" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
+        <?php if (($tableRows ?? []) === []): ?>
+          <tr>
+            <td colspan="10" class="text-center text-gray-400 py-6">조회된 데이터가 없습니다.</td>
+          </tr>
         <?php endif; ?>
       </tbody>
-      <tfoot class="bg-gray-50 font-bold text-right">
-        <tr>
-          <td colspan="2" class="text-center">합계</td>
-          <td><?= number_format($monthlySaleQtyTotal) ?></td>
-          <td><?= number_format($monthlySaleAmountTotal) ?></td>
-        </tr>
-      </tfoot>
     </table>
   </div>
-</div>
+</section>

app/Views/admin/sales_report/hometax_process.php

@@ -0,0 +1,322 @@
+<?php
+declare(strict_types=1);
+
+/** @var string $startDate */
+/** @var string $endDate */
+/** @var string $writeDate */
+/** @var bool $searched */
+/** @var list<string> $headers */
+/** @var list<list<string>> $displayRows */
+/** @var int $totalCount */
+/** @var float $totalSupplyAmount */
+/** @var float $totalTaxAmount */
+/** @var int $missingBizCount */
+/** @var string $lgName */
+/** @var list<string> $printExtraLines */
+/** @var list<array{label: string, sheet_name: string, cols: list<int>}> $hometaxPrintPages */
+/** @var list<int> $hometaxColMinPx */
+
+helper('admin');
+
+$baseParams = [
+    'start_date' => $startDate ?? '',
+    'end_date' => $endDate ?? '',
+    'write_date' => $writeDate ?? '',
+];
+$searchParams = array_merge($baseParams, ['search' => '1']);
+$exportParams = array_merge($searchParams, ['export' => '1']);
+
+$searchUrl = mgmt_url('reports/hometax-export?' . http_build_query($searchParams));
+$excelUrl  = mgmt_url('reports/hometax-export?' . http_build_query($exportParams));
+
+$totalGrand = (float) ($totalSupplyAmount ?? 0) + (float) ($totalTaxAmount ?? 0);
+$colCount   = max(1, count($headers ?? []));
+
+/** 홈택스 28열 — 주소·상호·이메일 등 텍스트 열을 넓게 (합계 100%) */
+$hometaxColWidths = [
+    '4.5%', '4%', '4%', '6%', '3%', '6.5%', '3.5%', '11%', '3%', '3%', '5.5%',
+    '6%', '3%', '6.5%', '3.5%', '11%', '3%', '3%', '5.5%',
+    '4%', '4%', '3%', '5.5%', '3%', '3%', '3.5%', '3.5%', '3.5%',
+];
+$hometaxColMinPx   = $hometaxColMinPx ?? [];
+$hometaxPrintPages = $hometaxPrintPages ?? [];
+
+$hometaxWrapColIdx = [7, 15, 5, 6, 13, 14, 10, 18, 22, 27];
+$hometaxNumColIdx  = [19, 20, 24, 25, 26, 27];
+
+$hometaxNormalizeColWidths = static function (array $colIndices) use ($hometaxColWidths): array {
+    $sum = 0.0;
+    foreach ($colIndices as $ci) {
+        $sum += (float) str_replace('%', '', (string) ($hometaxColWidths[$ci] ?? '3'));
+    }
+    $normalized = [];
+    foreach ($colIndices as $ci) {
+        $pct = (float) str_replace('%', '', (string) ($hometaxColWidths[$ci] ?? '3'));
+        $normalized[$ci] = ($sum > 0 ? round($pct / $sum * 100, 2) : round(100 / max(1, count($colIndices)), 2)) . '%';
+    }
+
+    return $normalized;
+};
+
+$hometaxCellClass = static function (int $ci) use ($hometaxWrapColIdx, $hometaxNumColIdx): string {
+    $class = 'text-left px-1 py-1';
+    if (in_array($ci, $hometaxWrapColIdx, true)) {
+        $class .= ' ht-wrap';
+    }
+    if (in_array($ci, $hometaxNumColIdx, true)) {
+        $class .= ' ht-num';
+    }
+
+    return $class;
+};
+
+/**
+ * @param list<int> $colIndices
+ */
+$hometaxRenderTable = static function (
+    array $colIndices,
+    string $tableExtraClass,
+    string $tableId,
+    bool $forPrint
+) use (
+    $headers,
+    $displayRows,
+    $searched,
+    $colCount,
+    $hometaxColWidths,
+    $hometaxColMinPx,
+    $hometaxCellClass,
+    $hometaxNormalizeColWidths
+): void {
+    $sliceCount   = count($colIndices);
+    $widthsForSet = $hometaxNormalizeColWidths($colIndices);
+    ?>
+    <table
+      class="w-full data-table text-xs <?= esc($tableExtraClass, 'attr') ?>"
+      id="<?= esc($tableId, 'attr') ?>"
+      <?= $forPrint ? 'data-hometax-print="1"' : '' ?>
+    >
+      <colgroup>
+        <?php foreach ($colIndices as $ci):
+          $wPct = $widthsForSet[$ci] ?? (string) round(100 / max(1, $sliceCount), 2) . '%';
+          $wPx  = (int) ($hometaxColMinPx[$ci] ?? 56);
+        ?>
+          <col style="width: <?= esc($wPct, 'attr') ?>;<?= $forPrint ? '' : ' min-width: ' . $wPx . 'px' ?>"/>
+        <?php endforeach; ?>
+      </colgroup>
+      <thead>
+        <tr>
+          <?php foreach ($colIndices as $ci): ?>
+            <th class="<?= esc($hometaxCellClass($ci), 'attr') ?>"><?= esc((string) ($headers[$ci] ?? '')) ?></th>
+          <?php endforeach; ?>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php if (! ($searched ?? true)): ?>
+          <tr>
+            <td colspan="<?= (int) $sliceCount ?>" class="text-center text-gray-500 py-8">조회를 건너뛴 상태입니다. <strong>조회</strong>를 눌러 주세요.</td>
+          </tr>
+        <?php elseif (($displayRows ?? []) === []): ?>
+          <tr>
+            <td colspan="<?= (int) $sliceCount ?>" class="text-center text-gray-500 py-8">조회된 판매 내역이 없습니다.</td>
+          </tr>
+        <?php else: ?>
+          <?php foreach ($displayRows as $row): ?>
+            <tr>
+              <?php foreach ($colIndices as $ci):
+                $tdClass = 'tabular-nums text-left px-1 py-0.5 border-t border-gray-100 ' . $hometaxCellClass($ci);
+              ?>
+                <td class="<?= esc(trim($tdClass), 'attr') ?>"><?= esc((string) ($row[$ci] ?? '')) ?></td>
+              <?php endforeach; ?>
+            </tr>
+          <?php endforeach; ?>
+        <?php endif; ?>
+      </tbody>
+    </table>
+    <?php
+};
+?>
+<?= view('components/print_header', [
+    'printTitle' => '홈택스 처리',
+    'printExtraLines' => $printExtraLines ?? [],
+]) ?>
+
+<section class="border-b border-gray-300 p-3 shrink-0 bg-control-panel no-print">
+  <div class="flex flex-wrap items-center justify-between gap-2 mb-2">
+    <h1 class="text-base font-bold text-gray-800">홈택스 처리</h1>
+    <div class="flex flex-wrap gap-2 items-center">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= esc($excelUrl, 'attr') ?>" class="inline-flex items-center border border-green-600 text-green-700 px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+    </div>
+  </div>
+
+  <form method="get" action="<?= esc(mgmt_url('reports/hometax-export'), 'attr') ?>" id="hometax-process-form" class="flex flex-wrap items-end gap-3 text-sm">
+    <input type="hidden" name="search" value="1"/>
+    <div>
+      <label class="block text-gray-600 mb-0.5">판매일자</label>
+      <div class="flex items-center gap-1">
+        <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+        <span class="text-gray-500">~</span>
+        <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+      </div>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">작성일자</label>
+      <input type="date" name="write_date" value="<?= esc($writeDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    </div>
+    <div class="pt-5">
+      <button type="submit" class="border border-blue-600 bg-blue-50 text-blue-800 px-4 py-1 rounded-sm text-sm font-medium hover:bg-blue-100 transition">조회</button>
+    </div>
+  </form>
+</section>
+
+<section class="p-3 bg-white border-b border-gray-200 hometax-report-section">
+  <style>
+    .hometax-print-only { display: none; }
+    @media print {
+      @page {
+        size: A4 landscape;
+        margin: 4mm 5mm;
+      }
+      .hometax-report-section {
+        padding: 0 !important;
+        border: none !important;
+      }
+      .hometax-screen-only {
+        display: none !important;
+      }
+      .hometax-print-only {
+        display: block !important;
+      }
+      .hometax-print-page {
+        page-break-after: always;
+        break-after: page;
+      }
+      .hometax-print-page:last-child {
+        page-break-after: auto;
+        break-after: auto;
+      }
+      .hometax-print-page-label {
+        font-size: 8pt;
+        font-weight: 700;
+        margin: 0 0 4px;
+      }
+      .hometax-print-scroll {
+        overflow: visible !important;
+        border: 1px solid #333 !important;
+      }
+      .hometax-print-table {
+        font-size: 8pt !important;
+        width: 100% !important;
+        table-layout: fixed !important;
+      }
+      .hometax-print-table th,
+      .hometax-print-table td {
+        padding: 3px 5px !important;
+        white-space: normal !important;
+        word-break: break-word;
+        overflow-wrap: break-word;
+        line-height: 1.3;
+        vertical-align: top;
+      }
+      .hometax-print-table th {
+        font-size: 7.5pt !important;
+        font-weight: 600;
+      }
+      .hometax-print-table .ht-num {
+        white-space: nowrap !important;
+        word-break: normal !important;
+      }
+      .hometax-print-table thead {
+        display: table-header-group;
+      }
+      .hometax-print-table tr {
+        page-break-inside: avoid;
+        break-inside: avoid;
+      }
+    }
+    @media screen {
+      #hometax-result-table {
+        width: max(100%, 4200px);
+        min-width: 4200px;
+        table-layout: fixed;
+      }
+      #hometax-result-table th,
+      #hometax-result-table td {
+        white-space: nowrap;
+        padding: 4px 6px !important;
+      }
+      #hometax-result-table .ht-wrap {
+        white-space: normal;
+        word-break: break-word;
+        max-width: 220px;
+      }
+    }
+  </style>
+  <div class="text-sm font-semibold text-gray-700 mb-2 no-print">조회결과</div>
+  <div class="hometax-screen-only hometax-scroll-wrap overflow-x-auto border border-gray-300" style="max-width: 100%;">
+    <?php
+      $hometaxRenderTable(
+          range(0, max(0, $colCount - 1)),
+          '',
+          'hometax-result-table',
+          false
+      );
+    ?>
+  </div>
+
+  <div class="hometax-print-only" aria-hidden="true">
+    <?php foreach ($hometaxPrintPages as $ppi => $page):
+      $pageCols = $page['cols'];
+      if ($pageCols === []) {
+          continue;
+      }
+    ?>
+      <section class="hometax-print-page">
+        <p class="hometax-print-page-label"><?= esc((string) ($page['label'] ?? '')) ?></p>
+        <div class="hometax-print-scroll">
+          <?php
+            $hometaxRenderTable(
+                $pageCols,
+                'hometax-print-table',
+                'hometax-print-table-' . (int) $ppi,
+                true
+            );
+          ?>
+        </div>
+      </section>
+    <?php endforeach; ?>
+  </div>
+
+  <div class="mt-4 flex flex-wrap gap-6 text-sm border-t border-gray-200 pt-3 no-print">
+    <div><span class="text-gray-600">총 건수</span> <strong class="tabular-nums"><?= (int) ($totalCount ?? 0) ?></strong> 건</div>
+    <div><span class="text-gray-600">총 금액</span> <strong class="tabular-nums"><?= esc(number_format((int) round($totalGrand))) ?></strong> 원 <span class="text-gray-400 text-xs">(공급가액+세액)</span></div>
+    <div><span class="text-gray-600">사업자등록번호 없음</span> <strong class="tabular-nums text-amber-800"><?= (int) ($missingBizCount ?? 0) ?></strong> 건</div>
+  </div>
+
+  <div class="mt-2 text-xs text-gray-500 no-print print:hidden">
+    인쇄·엑셀저장은 동일하게 2쪽 열 구성입니다(1쪽: 공급자·공급받는자, 2쪽: 금액·품목). 요약·결재란은 인쇄용 헤더에 포함됩니다.
+  </div>
+</section>
+
+<style media="print">
+  .no-print { display: none !important; }
+</style>
+
+<script>
+(function () {
+  let savedTitle = document.title;
+  function stamp() {
+    const d = new Date();
+    const p = (n) => String(n).padStart(2, '0');
+    return d.getFullYear() + p(d.getMonth() + 1) + p(d.getDate()) + '_' + p(d.getHours()) + p(d.getMinutes()) + p(d.getSeconds());
+  }
+  window.addEventListener('beforeprint', function () {
+    savedTitle = document.title;
+    document.title = '홈택스처리_' + stamp();
+  });
+  window.addEventListener('afterprint', function () {
+    document.title = savedTitle;
+  });
+})();
+</script>

app/Views/admin/sales_report/lot_flow.php

@@ -1,99 +1,216 @@
-<?= view('components/print_header', ['printTitle' => 'LOT 수불 조회']) ?>
-<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+<?php
+$barcode = (string) ($barcode ?? '');
+$lotNo = (string) ($lotNo ?? '');
+$result = is_array($result ?? null) ? $result : [];
+$queried = (bool) ($queried ?? false);
+
+$ok = (bool) ($result['ok'] ?? false);
+$message = (string) ($result['message'] ?? '');
+$rows = is_array($result['rows'] ?? null) ? $result['rows'] : [];
+$unit = (string) ($result['unit'] ?? '');
+$bagName = (string) ($result['bag_name'] ?? '');
+$bagCode = (string) ($result['bag_code'] ?? '');
+$lotLabel = (string) ($result['lot_no'] ?? $lotNo);
+$qtyBox = (int) ($result['qty_box'] ?? 0);
+$qtyPack = (int) ($result['qty_pack'] ?? 0);
+$qtySheet = (int) ($result['qty_sheet'] ?? 0);
+$testSamples = is_array($testSamples ?? null) ? $testSamples : [];
+
+$printExtra = [];
+if ($queried && $barcode !== '') {
+    $printExtra[] = '봉투번호(바코드): ' . $barcode;
+}
+if ($bagName !== '' || $bagCode !== '') {
+    $printExtra[] = '품목: ' . trim($bagName . ($bagCode !== '' ? ' (' . $bagCode . ')' : ''));
+}
+?>
+<?= view('components/print_header', [
+    'printTitle'      => 'LOT 수불 조회',
+    'printExtraLines' => $printExtra,
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">LOT 수불 조회</span>
-    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
-  </div>
-</section>
-<section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= mgmt_url('reports/lot-flow') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">LOT 번호</label>
-    <input type="text" name="lot_no" value="<?= esc($lotNo ?? '') ?>" placeholder="LOT-YYYYMMDD-XXXXXX" class="border border-gray-300 rounded px-2 py-1 text-sm w-64"/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
-  </form>
-</section>
-
-<?php if ($lotNo !== '' && $order): ?>
-<!-- 발주 정보 -->
-<div class="border border-gray-300 p-3 mt-2 bg-gray-50">
-  <h3 class="text-sm font-bold text-gray-700 mb-2">발주 정보</h3>
-  <div class="grid grid-cols-2 md:grid-cols-4 gap-2 text-sm">
-    <div><span class="text-gray-500">LOT번호:</span> <span class="font-mono"><?= esc($order->bo_lot_no) ?></span></div>
-    <div><span class="text-gray-500">발주일:</span> <?= esc($order->bo_order_date) ?></div>
-    <div><span class="text-gray-500">상태:</span>
-      <?php $statusMap = ['normal' => '정상', 'cancelled' => '취소', 'deleted' => '삭제']; ?>
-      <?= esc($statusMap[$order->bo_status] ?? $order->bo_status) ?>
+    <div class="flex flex-wrap items-center gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">인쇄</button>
+      <a href="<?= base_url('dashboard') ?>" class="border border-gray-400 text-gray-700 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">종료</a>
+    </div>
+  </div>
+</section>
+
+<section class="p-2 bg-white border-b border-gray-200 no-print text-sm">
+  <form method="get" action="<?= mgmt_url('reports/lot-flow') ?>" class="flex flex-wrap items-end gap-x-4 gap-y-2">
+    <input type="hidden" name="search" value="1"/>
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="font-bold text-gray-700 whitespace-nowrap">봉투번호</label>
+      <input type="text" name="barcode" id="lot-flow-barcode-input" value="<?= esc($barcode) ?>"
+             placeholder="바코드·팩·박스·낱장 코드 입력"
+             class="border border-gray-300 rounded px-2 py-1 w-80 font-mono text-sm" autocomplete="off"/>
+      <span class="text-gray-500 text-xs">(바코드 스캔 = 번호 직접 입력)</span>
+    </div>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">조회</button>
+  </form>
+  <p class="text-xs text-gray-500 mt-1">
+    팩·박스·낱장 바코드 또는 LOT 번호(보조: <code class="text-xs">lot_no</code> 파라미터)로 조회합니다.
+  </p>
+</section>
+
+<?php if ($queried && ! $ok && $message !== ''): ?>
+<div class="m-2 p-3 border border-amber-300 bg-amber-50 text-sm text-amber-900 no-print">
+  <?= esc($message) ?>
+</div>
+<?php endif; ?>
+
+<?php if (! $queried): ?>
+<div class="m-2 p-3 border border-blue-200 bg-blue-50 text-sm text-blue-900 no-print">
+  봉투번호(바코드)를 입력한 뒤 <strong>조회</strong>를 눌러 주세요.
+</div>
+<?php endif; ?>
+
+<section class="mx-2 mb-2 border border-amber-400 bg-amber-50/80 rounded-sm no-print" id="lot-flow-test-samples">
+  <div class="px-3 py-2 border-b border-amber-300 bg-amber-100/80">
+    <strong class="text-amber-950 text-sm">[개발용 임시] 등록·조회 가능 봉투번호 샘플</strong>
+    <span class="text-xs text-amber-800 ml-2">행 클릭 → 봉투번호 입력 후 조회 · 현재 지자체 DB 기준</span>
+  </div>
+  <div class="overflow-auto max-h-48">
+    <table class="w-full text-xs data-table">
+      <thead>
+        <tr>
+          <th class="w-14 text-center">구분</th>
+          <th>봉투번호(입력값)</th>
+          <th class="w-28">품목</th>
+          <th class="w-24">LOT</th>
+          <th class="w-14 text-center">상태</th>
+          <th class="w-32">비고</th>
+        </tr>
+      </thead>
+      <tbody>
+        <?php if ($testSamples === []): ?>
+        <tr>
+          <td colspan="6" class="text-center text-gray-500 py-4">
+            <code>bag_receiving_pack_code</code> 데이터가 없습니다. 입고 처리 후 표시됩니다.
+          </td>
+        </tr>
+        <?php endif; ?>
+        <?php foreach ($testSamples as $sample): ?>
+        <tr class="lot-flow-sample-row cursor-pointer hover:bg-amber-100"
+            data-code="<?= esc((string) ($sample['code'] ?? ''), 'attr') ?>"
+            title="클릭하여 조회">
+          <td class="text-center"><?= esc((string) ($sample['kind'] ?? '')) ?></td>
+          <td class="font-mono text-left pl-2 break-all"><?= esc((string) ($sample['code'] ?? '')) ?></td>
+          <td class="text-left pl-1 truncate max-w-[7rem]" title="<?= esc((string) ($sample['bag_name'] ?? ''), 'attr') ?>">
+            <?= esc((string) ($sample['bag_name'] ?? '')) ?>
+          </td>
+          <td class="font-mono text-left pl-1 truncate max-w-[6rem]"><?= esc((string) ($sample['lot_no'] ?? '')) ?></td>
+          <td class="text-center"><?= esc((string) ($sample['state'] ?? '')) ?></td>
+          <td class="text-gray-600 pl-1"><?= esc((string) ($sample['hint'] ?? '')) ?></td>
+        </tr>
+        <?php endforeach; ?>
+      </tbody>
+    </table>
+  </div>
+</section>
+
+<div class="lot-flow-layout m-2 flex flex-col lg:flex-row gap-3 min-h-[320px]">
+  <!-- 좌: 품목·단위 요약 (레거시 BOX/PACK/낱장) -->
+  <div class="lot-flow-summary border border-gray-300 bg-gray-50 p-3 lg:w-64 shrink-0">
+    <h3 class="text-sm font-bold text-gray-700 mb-2">봉투 정보</h3>
+    <?php if ($ok): ?>
+    <dl class="text-sm space-y-1.5">
+      <div><dt class="text-gray-500 inline">품목</dt>
+        <dd class="font-medium"><?= esc($bagName !== '' ? $bagName : '-') ?></dd></div>
+      <?php if ($bagCode !== ''): ?>
+      <div><dt class="text-gray-500 inline">코드</dt>
+        <dd class="font-mono text-xs"><?= esc($bagCode) ?></dd></div>
+      <?php endif; ?>
+      <?php if ($lotLabel !== ''): ?>
+      <div><dt class="text-gray-500 inline">LOT</dt>
+        <dd class="font-mono text-xs break-all"><?= esc($lotLabel) ?></dd></div>
+      <?php endif; ?>
+      <?php if ($unit !== ''): ?>
+      <div><dt class="text-gray-500 inline">조회단위</dt>
+        <dd><?= esc($unit) ?></dd></div>
+      <?php endif; ?>
+    </dl>
+    <div class="grid grid-cols-3 gap-2 mt-4 text-center text-xs">
+      <div class="border border-gray-300 bg-white rounded p-2">
+        <div class="text-gray-500 font-bold">BOX</div>
+        <div class="text-lg font-semibold tabular-nums"><?= $qtyBox > 0 ? number_format($qtyBox) : '—' ?></div>
+      </div>
+      <div class="border border-gray-300 bg-white rounded p-2">
+        <div class="text-gray-500 font-bold">PACK</div>
+        <div class="text-lg font-semibold tabular-nums"><?= $qtyPack > 0 ? number_format($qtyPack) : '—' ?></div>
+      </div>
+      <div class="border border-gray-300 bg-white rounded p-2">
+        <div class="text-gray-500 font-bold">낱장</div>
+        <div class="text-lg font-semibold tabular-nums"><?= $qtySheet > 0 ? number_format($qtySheet) : '—' ?></div>
+      </div>
+    </div>
+    <?php elseif ($queried): ?>
+    <p class="text-sm text-gray-500">조회 결과 없음</p>
+    <?php else: ?>
+    <p class="text-sm text-gray-400">조회 후 표시</p>
+    <?php endif; ?>
+  </div>
+
+  <!-- 우: LOT 수불 현황 -->
+  <div class="lot-flow-table-wrap flex-1 border border-gray-300 flex flex-col min-w-0">
+    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
+      <span class="text-sm font-bold text-gray-700">LOT 수불 현황</span>
+    </div>
+    <div class="overflow-auto flex-1">
+      <table class="w-full data-table text-sm">
+        <thead>
+          <tr>
+            <th class="w-28">일자</th>
+            <th>입출고처</th>
+            <th class="w-24 text-center">구분</th>
+          </tr>
+        </thead>
+        <tbody>
+          <?php if ($queried && $ok && $rows === []): ?>
+          <tr>
+            <td colspan="3" class="text-center text-gray-500 py-8">수불 이력이 없습니다.</td>
+          </tr>
+          <?php endif; ?>
+          <?php if (! $queried): ?>
+          <tr>
+            <td colspan="3" class="text-center text-gray-400 py-8">봉투번호 입력 후 조회</td>
+          </tr>
+          <?php endif; ?>
+          <?php foreach ($rows as $row): ?>
+          <tr>
+            <td class="text-center"><?= esc((string) ($row['flow_date'] ?? '')) ?></td>
+            <td class="text-left pl-2"><?= esc((string) ($row['counterparty'] ?? '')) ?></td>
+            <td class="text-center"><?= esc((string) ($row['flow_type'] ?? '')) ?></td>
+          </tr>
+          <?php endforeach; ?>
+        </tbody>
+      </table>
     </div>
-    <div><span class="text-gray-500">등록일:</span> <?= esc($order->bo_regdate) ?></div>
   </div>
 </div>
 
-<!-- 발주 품목 -->
-<h3 class="text-sm font-bold text-gray-700 mt-3 mb-1">발주 품목</h3>
-<div class="border border-gray-300 overflow-auto">
-  <table class="w-full data-table">
-    <thead>
-      <tr>
-        <th>봉투코드</th>
-        <th>봉투명</th>
-        <th>발주수량(박스)</th>
-        <th>발주수량(매)</th>
-        <th>단가</th>
-        <th>금액</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php foreach ($items as $item): ?>
-      <tr>
-        <td class="text-center font-mono"><?= esc($item->boi_bag_code) ?></td>
-        <td class="text-left pl-2"><?= esc($item->boi_bag_name) ?></td>
-        <td><?= number_format((int) $item->boi_qty_box) ?></td>
-        <td><?= number_format((int) $item->boi_qty_sheet) ?></td>
-        <td><?= number_format((int) $item->boi_unit_price) ?></td>
-        <td><?= number_format((int) $item->boi_amount) ?></td>
-      </tr>
-      <?php endforeach; ?>
-      <?php if (empty($items)): ?>
-      <tr><td colspan="6" class="text-center text-gray-400 py-4">품목이 없습니다.</td></tr>
-      <?php endif; ?>
-    </tbody>
-  </table>
-</div>
+<script>
+(function () {
+  const input = document.getElementById('lot-flow-barcode-input');
+  const form = input?.closest('form');
+  document.querySelectorAll('.lot-flow-sample-row').forEach((row) => {
+    row.addEventListener('click', () => {
+      const code = row.getAttribute('data-code') || '';
+      if (!input || !form || code === '') return;
+      input.value = code;
+      form.submit();
+    });
+  });
+})();
+</script>
 
-<!-- 입고 내역 -->
-<h3 class="text-sm font-bold text-gray-700 mt-3 mb-1">입고 내역</h3>
-<div class="border border-gray-300 overflow-auto">
-  <table class="w-full data-table">
-    <thead>
-      <tr>
-        <th>입고일</th>
-        <th>봉투코드</th>
-        <th>봉투명</th>
-        <th>입고수량(박스)</th>
-        <th>입고수량(매)</th>
-        <th>납품자</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php foreach ($receivings as $recv): ?>
-      <tr>
-        <td class="text-center"><?= esc($recv->br_receive_date) ?></td>
-        <td class="text-center font-mono"><?= esc($recv->br_bag_code) ?></td>
-        <td class="text-left pl-2"><?= esc($recv->br_bag_name) ?></td>
-        <td><?= number_format((int) $recv->br_qty_box) ?></td>
-        <td><?= number_format((int) $recv->br_qty_sheet) ?></td>
-        <td class="text-left pl-2"><?= esc($recv->br_sender_name ?? '') ?></td>
-      </tr>
-      <?php endforeach; ?>
-      <?php if (empty($receivings)): ?>
-      <tr><td colspan="6" class="text-center text-gray-400 py-4">입고 내역이 없습니다.</td></tr>
-      <?php endif; ?>
-    </tbody>
-  </table>
-</div>
-
-<?php elseif ($lotNo !== '' && !$order): ?>
-<div class="border border-gray-300 p-4 mt-2 text-center text-gray-400">해당 LOT 번호의 발주를 찾을 수 없습니다.</div>
-<?php else: ?>
-<div class="border border-gray-300 p-4 mt-2 text-center text-gray-400">LOT 번호를 입력하고 조회해 주세요.</div>
-<?php endif; ?>
+<style>
+@media print {
+  .no-print { display: none !important; }
+  #lot-flow-test-samples { display: none !important; }
+  .lot-flow-layout { margin: 0; flex-direction: row; }
+}
+</style>

app/Views/admin/sales_report/misc_flow.php

@@ -1,84 +1,369 @@
 <?= view('components/print_header', ['printTitle' => '기타 입출고']) ?>
-<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+<?php
+$filters = is_array($filters ?? null) ? $filters : [];
+$flowYear = (string) ($filters['flow_y'] ?? '');
+$flowMonthNum = (string) ($filters['flow_m'] ?? '');
+$dateYearMin = (int) ($dateYearMin ?? ((int) date('Y') - 12));
+$dateYearMax = (int) ($dateYearMax ?? ((int) date('Y') + 2));
+$bagCodeFilter = (string) ($filters['bag_code'] ?? '');
+$bagKind = (string) ($filters['bag_kind'] ?? '');
+$bagCancelOnly = ! empty($filters['bag_cancel']);
+$selKey = (string) ($filters['sel_key'] ?? '');
+$selectedGroup = is_array($selectedGroup ?? null) ? $selectedGroup : null;
+$detailLines = is_array($detailLines ?? null) ? $detailLines : [];
+$groupList = is_array($groupList ?? null) ? $groupList : [];
+$packagingMap = is_array($packagingMap ?? null) ? $packagingMap : [];
+$bagKindOptions = is_array($bagKindOptions ?? null) ? $bagKindOptions : [];
+$bagCodes = is_array($bagCodes ?? null) ? $bagCodes : [];
+
+$miscFlowListUrl = static function (array $extra = []) use ($filters): string {
+    $qs = array_merge($filters, $extra);
+    unset($qs['sel_key']);
+    if (isset($extra['sel_key'])) {
+        $qs['sel_key'] = $extra['sel_key'];
+    }
+
+    return mgmt_url('reports/misc-flow') . ($qs !== [] ? '?' . http_build_query($qs) : '');
+};
+
+$detailTotalQty = 0;
+foreach ($detailLines as $line) {
+    $detailTotalQty += (int) ($line->bmf_qty ?? 0);
+}
+
+$registerDate = $selectedGroup ? (string) ($selectedGroup['date'] ?? date('Y-m-d')) : date('Y-m-d');
+$registerType = $selectedGroup ? (string) ($selectedGroup['type'] ?? 'in') : 'in';
+$registerReason = $selectedGroup ? (string) ($selectedGroup['reason'] ?? '') : '';
+?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">기타 입출고</span>
-    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    <div class="flex flex-wrap items-center gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">인쇄</button>
+      <a href="<?= esc(work_area_home_url()) ?>" class="border border-gray-400 text-gray-700 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">종료</a>
+    </div>
   </div>
 </section>
 
-<?php if (!($tableExists ?? false)): ?>
-<div class="border border-orange-300 bg-orange-50 p-3 mt-2 text-sm text-orange-700">
+<?php if (! ($tableExists ?? false)): ?>
+<div class="border border-orange-300 bg-orange-50 p-3 m-2 text-sm text-orange-700 no-print">
   bag_misc_flow 테이블이 생성되지 않았습니다. <code>writable/database/bag_misc_flow_tables.sql</code>을 실행해 주세요.
 </div>
+<?php elseif (($totalRowsForLg ?? 0) === 0): ?>
+<div class="border border-blue-200 bg-blue-50 p-3 m-2 text-sm text-blue-900 no-print">
+  선택한 지자체에 등록된 <strong>기타 입출고</strong> 데이터가 없습니다. 아래 <strong>품목 등록</strong>으로 첫 건을 넣으면 좌측 리스트에 표시됩니다.
+</div>
+<?php elseif (($groupList ?? []) === [] && ($fetchedRowCount ?? 0) === 0 && (($flowYear ?? '') !== '' || ($flowMonthNum ?? '') !== '' || ($bagCodeFilter ?? '') !== '' || ($bagKind ?? '') !== '' || ! empty($filters['bag_cancel']))): ?>
+<div class="border border-amber-200 bg-amber-50 p-3 m-2 text-sm text-amber-900 no-print">
+  조회 조건(수불 년월·봉투코드·구분 등)에 맞는 내역이 없습니다. <strong>수불 년월을 「전체」</strong>로 두거나 조건을 넓혀 다시 조회해 주세요.
+</div>
 <?php endif; ?>
 
-<!-- 등록 폼 -->
+<?php if (session()->getFlashdata('success')): ?>
+<div class="mx-2 mt-2 border border-green-300 bg-green-50 text-green-800 text-sm px-3 py-2 no-print"><?= esc((string) session()->getFlashdata('success')) ?></div>
+<?php endif; ?>
+<?php if (session()->getFlashdata('error')): ?>
+<div class="mx-2 mt-2 border border-red-300 bg-red-50 text-red-800 text-sm px-3 py-2 no-print"><?= esc((string) session()->getFlashdata('error')) ?></div>
+<?php endif; ?>
+
+<!-- 조회 조건 (레거시: 수불 년월, 봉투코드, 봉투 취소, 구분, 조회) -->
 <section class="p-2 bg-white border-b border-gray-200 no-print">
-  <form method="POST" action="<?= mgmt_url('reports/misc-flow') ?>" class="flex flex-wrap items-center gap-2">
-    <?= csrf_field() ?>
-    <label class="text-sm text-gray-600">구분</label>
-    <select name="bmf_type" class="border border-gray-300 rounded px-2 py-1 text-sm" required>
-      <option value="in">입고</option>
-      <option value="out">출고</option>
+  <form method="get" action="<?= mgmt_url('reports/misc-flow') ?>" class="flex flex-wrap items-end gap-2 text-sm">
+    <span class="font-bold text-gray-700 whitespace-nowrap">수불 년월</span>
+    <select name="flow_y" class="border border-gray-300 rounded px-2 py-1 min-w-[5.5rem]" aria-label="수불 년도">
+      <option value="">전체</option>
+      <?php for ($yy = $dateYearMax; $yy >= $dateYearMin; $yy--): ?>
+      <option value="<?= $yy ?>" <?= $flowYear === (string) $yy ? 'selected' : '' ?>><?= $yy ?>년</option>
+      <?php endfor; ?>
     </select>
-    <label class="text-sm text-gray-600">봉투</label>
-    <select name="bmf_bag_code" class="border border-gray-300 rounded px-2 py-1 text-sm" required>
-      <option value="">선택</option>
-      <?php foreach ($bagCodes as $bc): ?>
-      <option value="<?= esc($bc->cd_code) ?>"><?= esc($bc->cd_code . ' - ' . $bc->cd_name) ?></option>
+    <select name="flow_m" class="border border-gray-300 rounded px-2 py-1 min-w-[4.5rem]" aria-label="수불 월" <?= $flowYear === '' ? 'disabled' : '' ?>>
+      <option value=""><?= $flowYear === '' ? '—' : '전체' ?></option>
+      <?php for ($mi = 1; $mi <= 12; $mi++): ?>
+      <option value="<?= $mi ?>" <?= $flowMonthNum !== '' && (int) $flowMonthNum === $mi ? 'selected' : '' ?>><?= $mi ?>월</option>
+      <?php endfor; ?>
+    </select>
+
+    <label class="font-bold text-gray-700 whitespace-nowrap">봉투코드</label>
+    <input type="text" name="bag_code" value="<?= esc($bagCodeFilter) ?>" placeholder="코드 일부"
+           class="border border-gray-300 rounded px-2 py-1 w-28 font-mono"/>
+
+    <label class="inline-flex items-center gap-1 text-gray-700 whitespace-nowrap">
+      <input type="checkbox" name="bag_cancel" value="1" <?= $bagCancelOnly ? 'checked' : '' ?>/>
+      봉투 취소
+    </label>
+    <span class="text-xs text-gray-500 hidden sm:inline" title="출고 건만 조회">(출고만)</span>
+
+    <label class="font-bold text-gray-700 whitespace-nowrap">구분</label>
+    <select name="bag_kind" class="border border-gray-300 rounded px-2 py-1 min-w-[8rem]">
+      <option value="">전체</option>
+      <?php foreach ($bagKindOptions as $opt): ?>
+      <option value="<?= esc((string) $opt->cd_code) ?>" <?= $bagKind === (string) $opt->cd_code ? 'selected' : '' ?>>
+        <?= esc((string) $opt->cd_name) ?>
+      </option>
       <?php endforeach; ?>
     </select>
-    <label class="text-sm text-gray-600">수량</label>
-    <input type="number" name="bmf_qty" min="1" class="border border-gray-300 rounded px-2 py-1 text-sm w-24" required/>
-    <label class="text-sm text-gray-600">일자</label>
-    <input type="date" name="bmf_date" value="<?= date('Y-m-d') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm" required/>
-    <label class="text-sm text-gray-600">사유</label>
-    <input type="text" name="bmf_reason" placeholder="입출고 사유" class="border border-gray-300 rounded px-2 py-1 text-sm w-48" required/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">등록</button>
+
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">조회</button>
+    <a href="<?= mgmt_url('reports/misc-flow') ?>" class="text-gray-500 hover:text-gray-800 px-2 py-1">초기화</a>
   </form>
 </section>
 
-<!-- 조회 필터 -->
-<section class="p-2 bg-white border-b border-gray-200 no-print">
-  <form method="GET" action="<?= mgmt_url('reports/misc-flow') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">시작일</label>
-    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <label class="text-sm text-gray-600">~</label>
-    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
-  </form>
-</section>
+<div class="grid grid-cols-1 xl:grid-cols-4 gap-2 p-2">
+  <!-- 입출고 리스트 -->
+  <section class="border border-gray-300 bg-white xl:col-span-1">
+    <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">입출고 리스트</div>
+    <div class="overflow-auto max-h-[520px]">
+      <table class="w-full data-table text-sm">
+        <thead>
+          <tr>
+            <th class="w-24">수불일자</th>
+            <th class="w-16">수량</th>
+            <th class="w-14">구분</th>
+            <th>메모</th>
+          </tr>
+        </thead>
+        <tbody>
+          <?php if ($groupList !== []): ?>
+          <?php foreach ($groupList as $grp): ?>
+          <?php
+            $key = (string) ($grp['key'] ?? '');
+            $isSelected = $key !== '' && $key === $selKey;
+            $listUrl = $miscFlowListUrl(['sel_key' => $key]);
+          ?>
+          <tr
+            class="<?= $isSelected ? 'bg-blue-100 font-semibold' : '' ?> cursor-pointer hover:bg-blue-50"
+            onclick="window.location.href='<?= esc($listUrl, 'attr') ?>'"
+          >
+            <td class="text-center <?= $isSelected ? 'border-l-4 border-blue-600' : '' ?>"><?= esc((string) ($grp['date'] ?? '')) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($grp['totalQty'] ?? 0)) ?></td>
+            <td class="text-center">
+              <?php if ((string) ($grp['type'] ?? '') === 'in'): ?>
+              <span class="text-blue-700">입고</span>
+              <?php else: ?>
+              <span class="text-red-700">출고</span>
+              <?php endif; ?>
+            </td>
+            <td class="text-left pl-2 truncate max-w-[8rem]" title="<?= esc((string) ($grp['reason'] ?? '')) ?>"><?= esc((string) ($grp['reason'] ?? '')) ?></td>
+          </tr>
+          <?php endforeach; ?>
+          <?php else: ?>
+          <tr><td colspan="4" class="text-center text-gray-400 py-6">
+            <?php if (($totalRowsForLg ?? 0) === 0): ?>
+            등록된 기타 입출고가 없습니다.
+            <?php elseif (($fetchedRowCount ?? 0) === 0): ?>
+            선택한 기간·조건에 해당하는 내역이 없습니다.
+            <?php else: ?>
+            조회 결과가 없습니다.
+            <?php endif; ?>
+          </td></tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </section>
 
-<div class="border border-gray-300 overflow-auto mt-2">
-  <table class="w-full data-table">
-    <thead>
-      <tr>
-        <th>번호</th>
-        <th>구분</th>
-        <th>일자</th>
-        <th>봉투코드</th>
-        <th>봉투명</th>
-        <th>수량</th>
-        <th>사유</th>
-        <th>등록일</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php foreach ($result as $row): ?>
-      <tr>
-        <td class="text-center"><?= (int) $row->bmf_idx ?></td>
-        <td class="text-center"><?= $row->bmf_type === 'in' ? '<span class="text-blue-600">입고</span>' : '<span class="text-red-600">출고</span>' ?></td>
-        <td class="text-center"><?= esc($row->bmf_date) ?></td>
-        <td class="text-center font-mono"><?= esc($row->bmf_bag_code) ?></td>
-        <td class="text-left pl-2"><?= esc($row->bmf_bag_name) ?></td>
-        <td><?= number_format((int) $row->bmf_qty) ?></td>
-        <td class="text-left pl-2"><?= esc($row->bmf_reason) ?></td>
-        <td class="text-center"><?= esc($row->bmf_regdate) ?></td>
-      </tr>
-      <?php endforeach; ?>
-      <?php if (empty($result)): ?>
-      <tr><td colspan="8" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
-      <?php endif; ?>
-    </tbody>
-  </table>
+  <!-- 우측: 입출고 정보 + 봉투 코드 + 등록 -->
+  <div class="xl:col-span-3 space-y-2">
+    <form method="post" action="<?= mgmt_url('reports/misc-flow/delete') ?>" id="misc-flow-delete-form" class="no-print">
+      <?= csrf_field() ?>
+      <input type="hidden" name="flow_y" value="<?= esc($flowYear) ?>"/>
+      <input type="hidden" name="flow_m" value="<?= esc($flowMonthNum) ?>"/>
+      <input type="hidden" name="bag_code" value="<?= esc($bagCodeFilter) ?>"/>
+      <input type="hidden" name="bag_kind" value="<?= esc($bagKind) ?>"/>
+      <?php if ($bagCancelOnly): ?><input type="hidden" name="bag_cancel" value="1"/><?php endif; ?>
+      <input type="hidden" name="sel_key" value="<?= esc($selKey) ?>"/>
+      <div class="flex flex-wrap gap-2 mb-1">
+        <button type="submit" class="bg-red-600 text-white px-4 py-1 rounded-sm text-sm disabled:opacity-40"
+                <?= $selKey === '' ? 'disabled' : '' ?>
+                onclick="return confirm('선택한 입출고 건을 삭제할까요? 재고가 복원됩니다.');">삭제</button>
+        <?php
+          $cancelQs = $filters;
+          unset($cancelQs['sel_key']);
+          $cancelUrl = mgmt_url('reports/misc-flow') . ($cancelQs !== [] ? '?' . http_build_query($cancelQs) : '');
+        ?>
+        <a href="<?= esc($cancelUrl) ?>" class="border border-gray-400 text-gray-700 px-4 py-1 rounded-sm text-sm hover:bg-gray-50 inline-block">취소</a>
+      </div>
+    </form>
+
+    <!-- 입출고 일자 (상세) -->
+    <section class="border border-gray-300 bg-white">
+      <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">입출고 일자</div>
+      <div class="p-2 grid grid-cols-1 md:grid-cols-2 gap-3 text-sm">
+        <?php if ($selectedGroup): ?>
+        <div class="flex flex-wrap items-center gap-2">
+          <span class="font-bold text-gray-700 whitespace-nowrap">수불 일자</span>
+          <span class="border border-gray-200 bg-gray-50 px-2 py-1 rounded"><?= esc((string) ($selectedGroup['date'] ?? '')) ?></span>
+        </div>
+        <div class="flex flex-wrap items-center gap-2">
+          <span class="font-bold text-gray-700 whitespace-nowrap">선택</span>
+          <span class="border border-gray-200 bg-gray-50 px-2 py-1 rounded"><?= esc((string) ($selectedGroup['typeLabel'] ?? '')) ?></span>
+        </div>
+        <div class="flex flex-wrap items-center gap-2">
+          <span class="font-bold text-gray-700 whitespace-nowrap">분류</span>
+          <span class="border border-gray-200 bg-gray-50 px-2 py-1 rounded min-w-[6rem]">
+            <?= esc($selectedBagKindLabel ?? '') !== '' ? esc($selectedBagKindLabel) : '—' ?>
+          </span>
+        </div>
+        <div class="md:col-span-2">
+          <span class="font-bold text-gray-700 block mb-1">비고</span>
+          <div class="border border-gray-200 bg-gray-50 rounded px-2 py-2 min-h-[4rem] whitespace-pre-wrap"><?= esc((string) ($selectedGroup['reason'] ?? '')) ?></div>
+        </div>
+        <?php else: ?>
+        <p class="text-gray-400 col-span-2 py-2">좌측 입출고 리스트에서 건을 선택하거나, 아래에서 신규 등록해 주세요.</p>
+        <?php endif; ?>
+      </div>
+    </section>
+
+    <!-- 입출고 봉투 코드 -->
+    <section class="border border-gray-300 bg-white">
+      <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">입출고 봉투 코드</div>
+      <div class="overflow-auto max-h-[280px]">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th class="w-10">No</th>
+              <th>봉투 코드</th>
+              <th>봉투 종류</th>
+              <th class="w-20">수량</th>
+              <th class="w-14">단위</th>
+            </tr>
+          </thead>
+          <tbody class="text-right">
+            <?php if ($detailLines !== []): ?>
+            <?php foreach ($detailLines as $idx => $line): ?>
+            <?php
+              $code = (string) ($line->bmf_bag_code ?? '');
+              $pu = $packagingMap[$code] ?? null;
+              $unitLabel = '매';
+              if ($pu && (int) ($pu->pu_pack_per_sheet ?? 0) > 0) {
+                  $unitLabel = '매';
+              }
+            ?>
+            <tr>
+              <td class="text-center"><?= $idx + 1 ?></td>
+              <td class="text-center font-mono"><?= esc($code) ?></td>
+              <td class="text-left pl-2"><?= esc((string) ($line->bmf_bag_name ?? '')) ?></td>
+              <td class="pr-2"><?= number_format((int) ($line->bmf_qty ?? 0)) ?></td>
+              <td class="text-center"><?= esc($unitLabel) ?></td>
+            </tr>
+            <?php endforeach; ?>
+            <?php else: ?>
+            <tr><td colspan="5" class="text-center text-gray-400 py-6">봉투 코드 내역이 없습니다.</td></tr>
+            <?php endif; ?>
+          </tbody>
+          <tfoot>
+            <tr class="bg-gray-50 font-semibold">
+              <td colspan="3" class="text-center">합계</td>
+              <td class="text-right pr-2"><?= number_format($detailTotalQty) ?></td>
+              <td></td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    </section>
+
+    <!-- 품목 등록 (동일 수불일자·구분·비고로 묶임) -->
+    <?php if ($tableExists ?? false): ?>
+    <section class="border border-gray-300 bg-white no-print">
+      <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">품목 등록</div>
+      <form method="post" action="<?= mgmt_url('reports/misc-flow') ?>" class="p-2 flex flex-wrap items-end gap-2 text-sm">
+        <?= csrf_field() ?>
+        <input type="hidden" name="flow_y" value="<?= esc($flowYear) ?>"/>
+      <input type="hidden" name="flow_m" value="<?= esc($flowMonthNum) ?>"/>
+        <input type="hidden" name="bag_code" value="<?= esc($bagCodeFilter) ?>"/>
+        <input type="hidden" name="bag_kind" value="<?= esc($bagKind) ?>"/>
+        <?php if ($bagCancelOnly): ?><input type="hidden" name="bag_cancel" value="1"/><?php endif; ?>
+        <input type="hidden" name="sel_key" value="<?= esc($selKey) ?>"/>
+
+        <label class="font-bold text-gray-700">수불 일자</label>
+        <input type="date" name="bmf_date" value="<?= esc($registerDate) ?>" class="border border-gray-300 rounded px-2 py-1" required/>
+
+        <label class="font-bold text-gray-700">선택</label>
+        <select name="bmf_type" class="border border-gray-300 rounded px-2 py-1 min-w-[7.5rem] w-32">
+          <option value="in" <?= $registerType === 'in' ? 'selected' : '' ?>>입고</option>
+          <option value="out" <?= $registerType === 'out' ? 'selected' : '' ?>>출고</option>
+        </select>
+
+        <label class="font-bold text-gray-700">분류</label>
+        <select name="bmf_bag_kind" id="bmf-bag-kind" class="border border-gray-300 rounded px-2 py-1 min-w-[7rem]">
+          <option value="">전체</option>
+          <?php foreach ($bagKindOptions as $opt): ?>
+          <option value="<?= esc((string) $opt->cd_code) ?>" <?= ($selectedBagKind ?? '') === (string) $opt->cd_code ? 'selected' : '' ?>>
+            <?= esc((string) $opt->cd_name) ?>
+          </option>
+          <?php endforeach; ?>
+        </select>
+
+        <label class="font-bold text-gray-700">비고</label>
+        <input type="text" name="bmf_reason" value="<?= esc($registerReason) ?>" placeholder="입출고 메모" maxlength="200"
+               class="border border-gray-300 rounded px-2 py-1 w-40 max-w-[10rem] shrink-0" required/>
+
+        <label class="font-bold text-gray-700">봉투 코드</label>
+        <select name="bmf_bag_code" id="bmf-bag-code" class="border border-gray-300 rounded px-2 py-1 min-w-[11rem]" required>
+          <option value="">선택</option>
+          <?php foreach ($bagCodes as $bc): ?>
+          <?php $code = (string) $bc->cd_code; ?>
+          <option value="<?= esc($code) ?>" data-kind-prefix="<?= esc(substr($code, 0, 2)) ?>">
+            <?= esc($code . ' - ' . $bc->cd_name) ?>
+          </option>
+          <?php endforeach; ?>
+        </select>
+
+        <label class="font-bold text-gray-700">수량</label>
+        <input type="number" name="bmf_qty" min="1" class="border border-gray-300 rounded px-2 py-1 w-24" required/>
+
+        <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">등록</button>
+      </form>
+      <p class="px-2 pb-2 text-xs text-gray-500">동일 수불일자·입출고·비고로 등록한 품목은 좌측 리스트에서 한 건으로 묶여 표시됩니다.</p>
+    </section>
+    <?php endif; ?>
+  </div>
 </div>
+
+<script>
+(function () {
+  const kindSelect = document.getElementById('bmf-bag-kind');
+  const bagSelect = document.getElementById('bmf-bag-code');
+  if (!kindSelect || !bagSelect) return;
+
+  const allOptions = Array.from(bagSelect.querySelectorAll('option[data-kind-prefix]'));
+
+  function filterBagCodes() {
+    const prefix = kindSelect.value;
+    const current = bagSelect.value;
+    allOptions.forEach(function (opt) {
+      const show = prefix === '' || opt.getAttribute('data-kind-prefix') === prefix;
+      opt.hidden = !show;
+      opt.disabled = !show;
+    });
+    const selected = bagSelect.querySelector('option[value="' + CSS.escape(current) + '"]');
+    if (selected && !selected.hidden) {
+      bagSelect.value = current;
+    } else {
+      bagSelect.value = '';
+    }
+  }
+
+  kindSelect.addEventListener('change', filterBagCodes);
+  filterBagCodes();
+
+  const flowYearSelect = document.querySelector('select[name="flow_y"]');
+  const flowMonthSelect = document.querySelector('form[method="get"] select[name="flow_m"]');
+  if (flowYearSelect && flowMonthSelect) {
+    const syncFlowMonthSelect = function () {
+      const hasYear = flowYearSelect.value !== '';
+      flowMonthSelect.disabled = !hasYear;
+      if (!hasYear) {
+        flowMonthSelect.value = '';
+      }
+      const firstOpt = flowMonthSelect.querySelector('option[value=""]');
+      if (firstOpt) {
+        firstOpt.textContent = hasYear ? '전체' : '—';
+      }
+    };
+    flowYearSelect.addEventListener('change', syncFlowMonthSelect);
+    syncFlowMonthSelect();
+  }
+})();
+</script>

app/Views/admin/sales_report/period_sales.php

@@ -1,73 +1,184 @@
-<?= view('components/print_header', ['printTitle' => '기간별 판매현황']) ?>
-<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+<?php
+declare(strict_types=1);
+
+/** @var list<array<string,mixed>> $lines */
+/** @var string $startDate */
+/** @var string $endDate */
+/** @var int $saIdx */
+/** @var string $catFilter */
+/** @var string $mode */
+/** @var list<object> $agencies */
+/** @var array<string,string> $catLabels */
+/** @var bool $hasBsFee */
+/** @var string $lgName */
+/** @var string $agencyLabel */
+/** @var string $catLabelFilter */
+/** @var list<string> $printExtraLines */
+
+$byDaily = ($mode ?? 'daily') === 'daily';
+
+$exportParams = array_filter([
+    'start_date' => $startDate ?? '',
+    'end_date' => $endDate ?? '',
+    'sa_idx' => (int) ($saIdx ?? 0),
+    'cat' => (string) ($catFilter ?? ''),
+    'mode' => $byDaily ? '' : 'period',
+    'export' => '1',
+], static fn ($v): bool => $v !== '' && $v !== null);
+$excelUrl = mgmt_url('reports/period-sales?' . http_build_query($exportParams));
+
+$fmtFee = static function (float $v) use ($hasBsFee): string {
+    if (! $hasBsFee) {
+        return '—';
+    }
+
+    return number_format((int) round($v));
+};
+
+$rowClass = static function (string $kind): string {
+    return match ($kind) {
+        'day_sub_all' => 'bg-gray-100 font-semibold',
+        'day_sub_bag' => 'bg-sky-50 font-semibold text-sky-900',
+        'day_sub_fs' => 'bg-violet-50 font-semibold text-violet-900',
+        'foot_all' => 'bg-red-50 font-bold text-red-700',
+        'foot_bag' => 'bg-blue-50 font-bold text-blue-700',
+        'foot_fs' => 'bg-purple-50 font-bold text-purple-800',
+        default => '',
+    };
+};
+?>
+<?= view('components/print_header', [
+    'printTitle' => '기간별 판매현황',
+    'printExtraLines' => $printExtraLines ?? [],
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">기간별 판매현황</span>
-    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    <div class="flex flex-wrap gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= esc($excelUrl, 'attr') ?>" class="inline-flex items-center border border-green-600 text-green-700 px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+    </div>
   </div>
 </section>
-<section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= mgmt_url('reports/period-sales') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">시작일</label>
-    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <label class="text-sm text-gray-600">~</label>
-    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+
+<section class="p-3 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= mgmt_url('reports/period-sales') ?>" class="flex flex-wrap items-end gap-3 text-sm">
+    <div>
+      <label class="block text-gray-600 mb-0.5">시작일</label>
+      <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">종료일</label>
+      <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">대행소</label>
+      <select name="sa_idx" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[12rem] max-w-[20rem]">
+        <option value="0">전체</option>
+        <?php foreach ($agencies ?? [] as $agency): ?>
+          <?php $aid = (int) ($agency->sa_idx ?? 0); ?>
+          <option value="<?= esc((string) $aid) ?>" <?= (int) ($saIdx ?? 0) === $aid ? 'selected' : '' ?>>
+            <?= esc(trim((string) ($agency->sa_name ?? ''))) ?>
+          </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">구분</label>
+      <select name="cat" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[10rem]">
+        <option value="" <?= ($catFilter ?? '') === '' ? 'selected' : '' ?>>전체</option>
+        <?php foreach (($catLabels ?? []) as $ck => $lab): ?>
+          <option value="<?= esc($ck, 'attr') ?>" <?= ($catFilter ?? '') === $ck ? 'selected' : '' ?>><?= esc($lab) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">집계 방식</label>
+      <select name="mode" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[9rem]">
+        <option value="daily" <?= $byDaily ? 'selected' : '' ?>>일자별</option>
+        <option value="period" <?= ! $byDaily ? 'selected' : '' ?>>기간별</option>
+      </select>
+    </div>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm">조회</button>
   </form>
 </section>
 
-<div class="border border-gray-300 overflow-auto mt-2">
-  <table class="w-full data-table">
-    <thead>
-      <tr>
-        <th>봉투코드</th>
-        <th>봉투명</th>
-        <th>판매수량</th>
-        <th>판매금액</th>
-        <th>반품수량</th>
-        <th>반품금액</th>
-        <th>합계수량</th>
-        <th>합계금액</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php
-        $grandSaleQty = 0;
-        $grandSaleAmount = 0;
-        $grandReturnQty = 0;
-        $grandReturnAmount = 0;
-      ?>
-      <?php foreach ($result as $row): ?>
-      <?php
-        $grandSaleQty += (int) $row->sale_qty;
-        $grandSaleAmount += (int) $row->sale_amount;
-        $grandReturnQty += (int) $row->return_qty;
-        $grandReturnAmount += (int) $row->return_amount;
-      ?>
-      <tr>
-        <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
-        <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
-        <td><?= number_format((int) $row->sale_qty) ?></td>
-        <td><?= number_format((int) $row->sale_amount) ?></td>
-        <td><?= number_format((int) $row->return_qty) ?></td>
-        <td><?= number_format((int) $row->return_amount) ?></td>
-        <td class="font-bold"><?= number_format((int) $row->sale_qty - (int) $row->return_qty) ?></td>
-        <td class="font-bold"><?= number_format((int) $row->sale_amount - (int) $row->return_amount) ?></td>
-      </tr>
-      <?php endforeach; ?>
-      <?php if (empty($result)): ?>
-      <tr><td colspan="8" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
-      <?php endif; ?>
-    </tbody>
-    <tfoot class="bg-gray-50 font-bold text-right">
-      <tr>
-        <td colspan="2" class="text-center">합계</td>
-        <td><?= number_format($grandSaleQty) ?></td>
-        <td><?= number_format($grandSaleAmount) ?></td>
-        <td><?= number_format($grandReturnQty) ?></td>
-        <td><?= number_format($grandReturnAmount) ?></td>
-        <td><?= number_format($grandSaleQty - $grandReturnQty) ?></td>
-        <td><?= number_format($grandSaleAmount - $grandReturnAmount) ?></td>
-      </tr>
-    </tfoot>
-  </table>
-</div>
+<section class="p-3 bg-white">
+  <style>
+    @media print {
+      .period-sales-screen-title { display: none !important; }
+    }
+  </style>
+  <div class="mb-2 text-center period-sales-screen-title no-print">
+    <h1 class="text-lg font-bold m-0">기간별 판매현황<?= $byDaily ? ' [일집계]' : ' [기간집계]' ?></h1>
+    <p class="text-sm text-gray-700 m-1"><?= esc(trim(($lgName ?? '') . ' · ' . ($startDate ?? '') . ' ~ ' . ($endDate ?? '') . ' · 대행소: ' . ($agencyLabel ?? '') . ' · 구분: ' . ($catLabelFilter ?? ''))) ?></p>
+    <p class="text-xs text-gray-500 m-0">집계: <?= $byDaily ? '일자별' : '기간별' ?> · (단위: 매 / 원)</p>
+  </div>
+
+  <div class="border border-gray-300 overflow-auto">
+    <table class="w-full data-table text-sm" id="period-sales-table">
+      <thead>
+        <tr>
+          <?php if ($byDaily): ?>
+            <th rowspan="2" class="align-middle whitespace-nowrap">일자</th>
+          <?php endif; ?>
+          <th rowspan="2" class="align-middle text-left pl-2">품목</th>
+          <th colspan="4" class="text-center border-l border-gray-300">판매</th>
+          <th colspan="2" class="text-center border-l border-gray-300">반품</th>
+          <th colspan="4" class="text-center border-l border-gray-300">계</th>
+        </tr>
+        <tr>
+          <th class="text-right border-l border-gray-300">수량</th>
+          <th class="text-right">판매금액</th>
+          <th class="text-right">수수료</th>
+          <th class="text-right">징수액</th>
+          <th class="text-right border-l border-gray-300">수량</th>
+          <th class="text-right">금액</th>
+          <th class="text-right border-l border-gray-300">수량</th>
+          <th class="text-right">판매금액</th>
+          <th class="text-right">수수료</th>
+          <th class="text-right">징수액</th>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php
+          $emptyColspan = $byDaily ? 12 : 11;
+        ?>
+        <?php foreach ($lines ?? [] as $ln): ?>
+          <?php
+            $kind = (string) ($ln['kind'] ?? 'data');
+            $trCls = $rowClass($kind);
+            $isData = $kind === 'data';
+            $rs = (int) ($ln['ymd_rowspan'] ?? 0);
+          ?>
+          <tr class="<?= esc($trCls, 'attr') ?>">
+            <?php if ($byDaily): ?>
+              <?php if ($isData && $rs > 0): ?>
+                <td rowspan="<?= $rs ?>" class="text-center align-top whitespace-nowrap tabular-nums pt-1"><?= esc((string) ($ln['ymd'] ?? '')) ?></td>
+              <?php elseif (str_starts_with($kind, 'foot_')): ?>
+                <td class="bg-inherit"></td>
+              <?php endif; ?>
+            <?php endif; ?>
+            <td class="text-left pl-2"><?= esc((string) ($ln['name'] ?? '')) ?></td>
+            <td class="border-l border-gray-200 tabular-nums"><?= number_format((int) ($ln['s_qty'] ?? 0)) ?></td>
+            <td class="tabular-nums"><?= number_format((int) round((float) ($ln['s_amt'] ?? 0))) ?></td>
+            <td class="tabular-nums"><?= $fmtFee((float) ($ln['s_fee'] ?? 0)) ?></td>
+            <td class="tabular-nums"><?= number_format((int) round((float) ($ln['s_levy'] ?? 0))) ?></td>
+            <td class="border-l border-gray-200 tabular-nums"><?= number_format((int) ($ln['r_qty'] ?? 0)) ?></td>
+            <td class="tabular-nums"><?= number_format((int) round((float) ($ln['r_amt'] ?? 0))) ?></td>
+            <td class="border-l border-gray-200 tabular-nums"><?= number_format((int) ($ln['t_qty'] ?? 0)) ?></td>
+            <td class="tabular-nums"><?= number_format((int) round((float) ($ln['t_amt'] ?? 0))) ?></td>
+            <td class="tabular-nums"><?= $fmtFee((float) ($ln['t_fee'] ?? 0)) ?></td>
+            <td class="tabular-nums"><?= number_format((int) round((float) ($ln['t_levy'] ?? 0))) ?></td>
+          </tr>
+        <?php endforeach; ?>
+        <?php if (($lines ?? []) === []): ?>
+          <tr>
+            <td colspan="<?= (int) $emptyColspan ?>" class="text-center text-gray-400 py-6">조회된 데이터가 없습니다.</td>
+          </tr>
+        <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+</section>

app/Views/admin/sales_report/returns.php

@@ -1,59 +1,144 @@
-<?= view('components/print_header', ['printTitle' => '반품/파기 현황']) ?>
-<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+<?php
+$startDate = (string) ($startDate ?? date('Y-m-01'));
+$endDate = (string) ($endDate ?? date('Y-m-d'));
+$ioType = (string) ($ioType ?? 'out');
+$result = is_array($result ?? null) ? $result : (array) ($result ?? []);
+$queried = (bool) ($queried ?? false);
+$exportQuery = (string) ($exportQuery ?? 'search=1');
+
+$fmtKrDate = static function (string $ymd): string {
+    $ts = strtotime($ymd);
+
+    return $ts ? date('Y년 m월 d일', $ts) : $ymd;
+};
+
+$ioLabel = $ioType === 'in' ? '입고' : '출고';
+$periodLabel = $fmtKrDate($startDate) . ' ~ ' . $fmtKrDate($endDate);
+$printExtraLines = [
+    '조회기간: ' . $periodLabel,
+    '입출고 구분: ' . $ioLabel,
+    '(단위: 매)',
+];
+
+$typeLabel = static function (string $bsType): string {
+    return match ($bsType) {
+        'return' => '반품',
+        'cancel' => '파기',
+        default  => $bsType,
+    };
+};
+
+$kindLabel = static function (object $row): string {
+    $name = trim((string) ($row->bs_bag_name ?? ''));
+    if ($name !== '') {
+        return $name;
+    }
+    $code = trim((string) ($row->bs_bag_code ?? ''));
+
+    return $code !== '' ? $code : '-';
+};
+
+$totalQty = 0;
+foreach ($result as $row) {
+    $totalQty += (int) ($row->qty ?? 0);
+}
+?>
+<?= view('components/print_header', [
+    'printTitle'      => '반품 / 파기 현황',
+    'printExtraLines' => $printExtraLines,
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">반품/파기 현황</span>
-    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    <div class="flex flex-wrap items-center gap-2">
+      <?php if ($queried && $exportQuery !== ''): ?>
+      <a href="<?= mgmt_url('reports/returns/export?' . esc($exportQuery, 'attr')) ?>"
+         class="bg-green-700 text-white px-3 py-1 rounded-sm text-sm hover:bg-green-800">엑셀저장</a>
+      <?php else: ?>
+      <span class="bg-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm cursor-not-allowed" title="조회 후 이용">엑셀저장</span>
+      <?php endif; ?>
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">인쇄</button>
+      <a href="<?= base_url('dashboard') ?>" class="border border-gray-400 text-gray-700 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">종료</a>
+    </div>
   </div>
 </section>
-<section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= mgmt_url('reports/returns') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">시작일</label>
-    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <label class="text-sm text-gray-600">~</label>
-    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="get" action="<?= mgmt_url('reports/returns') ?>" class="flex flex-wrap items-end gap-x-4 gap-y-2 text-sm">
+    <input type="hidden" name="search" value="1"/>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="font-bold text-gray-700 whitespace-nowrap">조회기간</label>
+      <input type="date" name="start_date" value="<?= esc($startDate) ?>" class="border border-gray-300 rounded px-2 py-1" required/>
+      <span>~</span>
+      <input type="date" name="end_date" value="<?= esc($endDate) ?>" class="border border-gray-300 rounded px-2 py-1" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-3">
+      <span class="font-bold text-gray-700 whitespace-nowrap">입출고 구분</span>
+      <label class="inline-flex items-center gap-1">
+        <input type="radio" name="io_type" value="in" <?= $ioType === 'in' ? 'checked' : '' ?>/>
+        입고
+      </label>
+      <label class="inline-flex items-center gap-1">
+        <input type="radio" name="io_type" value="out" <?= $ioType === 'out' ? 'checked' : '' ?>/>
+        출고
+      </label>
+    </div>
+
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">조회</button>
   </form>
+  <p class="text-xs text-gray-500 mt-1">
+    <strong>입고</strong> = 지정판매소 반품(재고 복귀), <strong>출고</strong> = 판매 취소·파기 처리. 조회 후 표·엑셀·인쇄에 반영됩니다.
+  </p>
 </section>
-<div class="border border-gray-300 overflow-auto mt-2">
-  <table class="w-full data-table">
+
+<?php if (! $queried): ?>
+<div class="m-2 p-3 border border-blue-200 bg-blue-50 text-sm text-blue-900 no-print">
+  조회기간과 입출고 구분을 선택한 뒤 <strong>조회</strong> 버튼을 눌러 주세요.
+</div>
+<?php endif; ?>
+
+<div class="border border-gray-300 overflow-auto m-2 print:m-0">
+  <table class="w-full data-table text-sm">
     <thead>
       <tr>
-        <th>일자</th>
-        <th>판매소</th>
-        <th>봉투코드</th>
-        <th>봉투명</th>
-        <th>구분</th>
-        <th>수량</th>
-        <th>금액</th>
+        <th class="w-28">일자</th>
+        <th>반품처</th>
+        <th>종류</th>
+        <th class="w-24 text-right">수량</th>
+        <th class="w-20 text-center">구분</th>
       </tr>
     </thead>
-    <tbody class="text-right">
-      <?php
-        $totalQty = 0; $totalAmt = 0;
-        $typeMap = ['return' => '반품', 'cancel' => '취소/파기'];
-        foreach ($result as $row):
-          $totalQty += (int) $row->qty;
-          $totalAmt += (int) $row->amount;
-      ?>
+    <tbody>
+      <?php if ($queried && $result === []): ?>
       <tr>
-        <td class="text-center"><?= esc($row->bs_sale_date) ?></td>
-        <td class="text-left pl-2"><?= esc($row->bs_ds_name) ?></td>
-        <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
-        <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
-        <td class="text-center"><?= esc($typeMap[$row->bs_type] ?? $row->bs_type) ?></td>
-        <td><?= number_format((int) $row->qty) ?></td>
-        <td><?= number_format((int) $row->amount) ?></td>
+        <td colspan="5" class="text-center text-gray-500 py-8">해당 자료가 없습니다.</td>
+      </tr>
+      <?php endif; ?>
+      <?php foreach ($result as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc((string) $row->bs_sale_date) ?></td>
+        <td class="text-left pl-2"><?= esc((string) ($row->bs_ds_name ?? '')) ?></td>
+        <td class="text-left pl-2"><?= esc($kindLabel($row)) ?></td>
+        <td class="text-right pr-2 tabular-nums"><?= number_format((int) ($row->qty ?? 0)) ?></td>
+        <td class="text-center"><?= esc($typeLabel((string) ($row->bs_type ?? ''))) ?></td>
       </tr>
       <?php endforeach; ?>
-      <?php if (empty($result)): ?>
-      <tr><td colspan="7" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
-      <?php else: ?>
+      <?php if ($queried && $result !== []): ?>
       <tr class="font-bold bg-gray-100">
-        <td colspan="5" class="text-center">합계</td>
-        <td><?= number_format($totalQty) ?></td>
-        <td><?= number_format($totalAmt) ?></td>
+        <td colspan="3" class="text-center">합계</td>
+        <td class="text-right pr-2 tabular-nums"><?= number_format($totalQty) ?></td>
+        <td></td>
       </tr>
       <?php endif; ?>
     </tbody>
   </table>
 </div>
+
+<style>
+@media print {
+  .no-print { display: none !important; }
+}
+</style>

app/Views/admin/sales_report/sales_ledger.php

@@ -1,97 +1,258 @@
-<?= view('components/print_header', ['printTitle' => '판매 대장']) ?>
-<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+<?php
+declare(strict_types=1);
+
+/** @var list<object> $shops */
+/** @var list<object> $agencies */
+/** @var list<array<string,mixed>> $ledgerRows */
+/** @var int $saleLineCount */
+/** @var string $startDate */
+/** @var string $endDate */
+/** @var string $mode */
+/** @var int $dsIdx */
+/** @var int $saIdx */
+/** @var list<string> $cats */
+/** @var string $lgName */
+/** @var string $filterAgencyLabel */
+/** @var list<string> $printSubtitleLines */
+
+$printTitle = ($mode ?? 'daily') === 'daily' ? '[지정판매소] 일자별 판매대장' : '[지정판매소] 기간별 판매대장';
+$printDate = date('Y-m-d');
+$printExtraLines = $printSubtitleLines ?? [];
+$catKeys = ['general', 'food', 'sticker', 'reuse', 'apt', 'public_use', 'container', 'waste'];
+$catLabels = [
+    'general' => '일반용',
+    'food' => '음식물',
+    'sticker' => '스티커',
+    'reuse' => '재사용',
+    'apt' => '공동주택용',
+    'public_use' => '공공용',
+    'container' => '용기',
+    'waste' => '폐기물',
+];
+
+$exportParams = [
+    'start_date' => $startDate,
+    'end_date' => $endDate,
+    'mode' => $mode,
+    'ds_idx' => $dsIdx,
+    'sa_idx' => $saIdx ?? 0,
+    'export' => '1',
+];
+if ($cats !== []) {
+    $exportParams['cat'] = $cats;
+}
+$excelUrl = mgmt_url('reports/sales-ledger?' . http_build_query($exportParams));
+?>
+<?= view('components/print_header', [
+    'printTitle' => $printTitle,
+    'printDate' => $printDate,
+    'printExtraLines' => $printExtraLines,
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
-    <span class="text-sm font-bold text-gray-700">판매 대장</span>
-    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    <span class="text-sm font-bold text-gray-700">지정 판매소 판매 대장</span>
+    <div class="flex flex-wrap gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= esc($excelUrl, 'attr') ?>" class="inline-flex items-center border border-green-600 text-green-700 px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+    </div>
   </div>
 </section>
-<section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= mgmt_url('reports/sales-ledger') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">시작일</label>
-    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <label class="text-sm text-gray-600">~</label>
-    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <label class="text-sm text-gray-600">조회방식</label>
-    <select name="mode" class="border border-gray-300 rounded px-2 py-1 text-sm">
-      <option value="daily" <?= ($mode ?? '') === 'daily' ? 'selected' : '' ?>>일자별</option>
-      <option value="period" <?= ($mode ?? '') === 'period' ? 'selected' : '' ?>>기간별</option>
-    </select>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+
+<section class="p-3 bg-white border-b border-gray-200 no-print">
+  <form method="get" action="<?= mgmt_url('reports/sales-ledger') ?>" id="sales-ledger-form" class="space-y-3 text-sm">
+    <div class="flex flex-wrap items-end gap-3">
+      <div>
+        <label class="block text-gray-600 mb-0.5">조회일자</label>
+        <div class="flex items-center gap-1">
+          <input type="date" name="start_date" value="<?= esc($startDate) ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+          <span>~</span>
+          <input type="date" name="end_date" value="<?= esc($endDate) ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+        </div>
+      </div>
+      <div>
+        <label class="block text-gray-600 mb-0.5">지정판매소</label>
+        <select name="ds_idx" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[14rem] max-w-[20rem]">
+          <option value="0">전체</option>
+          <?php foreach ($shops as $s): ?>
+            <?php $sid = (int) ($s->ds_idx ?? 0); ?>
+            <option value="<?= esc((string) $sid) ?>" <?= $dsIdx === $sid ? 'selected' : '' ?>>
+              <?= esc(trim((string) ($s->ds_shop_no ?? '') . ' ' . (string) ($s->ds_name ?? ''))) ?>
+            </option>
+          <?php endforeach; ?>
+        </select>
+      </div>
+      <div>
+        <label class="block text-gray-600 mb-0.5">대행소</label>
+        <select name="sa_idx" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[12rem] max-w-[20rem]">
+          <option value="0">전체</option>
+          <?php foreach ($agencies ?? [] as $agency): ?>
+            <?php $aid = (int) ($agency->sa_idx ?? 0); ?>
+            <option value="<?= esc((string) $aid) ?>" <?= (int) ($saIdx ?? 0) === $aid ? 'selected' : '' ?>>
+              <?= esc(trim((string) ($agency->sa_name ?? ''))) ?>
+            </option>
+          <?php endforeach; ?>
+        </select>
+      </div>
+      <div>
+        <span class="block text-gray-600 mb-0.5">집계 방식</span>
+        <div class="flex gap-3">
+          <label class="inline-flex items-center gap-1"><input type="radio" name="mode" value="daily" <?= $mode === 'daily' ? 'checked' : '' ?>/> 일자별</label>
+          <label class="inline-flex items-center gap-1"><input type="radio" name="mode" value="period" <?= $mode === 'period' ? 'checked' : '' ?>/> 기간별</label>
+        </div>
+      </div>
+    </div>
+    <fieldset class="border border-gray-200 rounded p-2">
+      <legend class="text-xs text-gray-600 px-1">품목</legend>
+      <div class="flex flex-wrap gap-x-4 gap-y-1">
+        <label class="inline-flex items-center gap-1">
+          <input type="checkbox" name="cat[]" value="all" id="cat-all" <?= $cats === [] ? 'checked' : '' ?>/>
+          전체
+        </label>
+        <?php foreach ($catKeys as $ck): ?>
+          <label class="inline-flex items-center gap-1">
+            <input type="checkbox" name="cat[]" value="<?= esc($ck, 'attr') ?>" class="cat-item" <?= in_array($ck, $cats, true) ? 'checked' : '' ?>/>
+            <?= esc($catLabels[$ck] ?? $ck) ?>
+          </label>
+        <?php endforeach; ?>
+      </div>
+    </fieldset>
+    <div>
+      <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm">조회</button>
+    </div>
   </form>
 </section>
 
-<?php if (($mode ?? 'daily') === 'daily'): ?>
-<div class="border border-gray-300 overflow-auto mt-2">
-  <table class="w-full data-table">
-    <thead>
-      <tr>
-        <th>판매일</th>
-        <th>판매소</th>
-        <th>봉투코드</th>
-        <th>봉투명</th>
-        <th>구분</th>
-        <th>수량</th>
-        <th>금액</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php foreach ($result as $row): ?>
-      <tr>
-        <td class="text-center"><?= esc($row->bs_sale_date) ?></td>
-        <td class="text-left pl-2"><?= esc($row->bs_ds_name) ?></td>
-        <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
-        <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
-        <td class="text-center">
-          <?php
-            $typeMap = ['sale' => '판매', 'return' => '반품'];
-            echo esc($typeMap[$row->bs_type] ?? $row->bs_type);
-          ?>
-        </td>
-        <td><?= number_format((int) $row->total_qty) ?></td>
-        <td><?= number_format((int) $row->total_amount) ?></td>
-      </tr>
-      <?php endforeach; ?>
-      <?php if (empty($result)): ?>
-      <tr><td colspan="7" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
-      <?php endif; ?>
-    </tbody>
-  </table>
-</div>
+<section class="p-3 bg-white sales-ledger-report-section">
+  <style>
+    @media print {
+      /* 일계표 등 다른 리포트와 동일: 브라우저 기본 세로 A4 (landscape 지정 안 함) */
+      .sales-ledger-screen-title { display: none !important; }
+      .sales-ledger-report-section { padding: 0 !important; }
+      .sales-ledger-scroll-wrap {
+        overflow: visible !important;
+        border: 1px solid #333 !important;
+      }
+      #sales-ledger-table {
+        font-size: 7.5pt !important;
+        width: 100% !important;
+        table-layout: fixed !important;
+      }
+      #sales-ledger-table th,
+      #sales-ledger-table td {
+        min-width: 0 !important;
+        padding: 3px 4px !important;
+        white-space: normal !important;
+        word-break: break-word;
+        overflow-wrap: anywhere;
+        line-height: 1.35;
+        vertical-align: middle;
+      }
+      #sales-ledger-table th {
+        font-size: 7pt !important;
+        padding-top: 4px !important;
+        padding-bottom: 4px !important;
+      }
+      /* 세로 A4 폭에 맞춘 열 비율 (긴 칸은 줄바꿈) */
+      #sales-ledger-table .sl-col-date { width: 9%; }
+      #sales-ledger-table .sl-col-designation { width: 9%; }
+      #sales-ledger-table .sl-col-shop { width: 10%; }
+      #sales-ledger-table .sl-col-rep { width: 7%; }
+      #sales-ledger-table .sl-col-addr { width: 18%; }
+      #sales-ledger-table .sl-col-product { width: 12%; }
+      #sales-ledger-table .sl-col-num { width: 7%; }
+      #sales-ledger-table.sl-period .sl-col-addr { width: 22%; }
+      #sales-ledger-table.sl-period .sl-col-product { width: 14%; }
+    }
+    @media screen {
+      #sales-ledger-table th,
+      #sales-ledger-table td {
+        padding: 4px 8px;
+        line-height: 1.45;
+        font-size: 13px;
+        vertical-align: middle;
+      }
+      #sales-ledger-table .sl-col-date,
+      #sales-ledger-table .sl-col-num { white-space: nowrap; }
+      #sales-ledger-table .sl-col-addr,
+      #sales-ledger-table .sl-col-shop,
+      #sales-ledger-table .sl-col-product {
+        white-space: normal;
+        word-break: break-word;
+      }
+    }
+  </style>
+  <div class="mb-2 text-center sales-ledger-screen-title no-print">
+    <h1 class="text-lg font-bold m-0"><?= esc($printTitle) ?></h1>
+    <p class="text-sm text-gray-700 m-1"><?= esc(trim(($lgName ?? '') . ' / 지정판매소: ' . ($filterShopLabel ?? '') . ' / 대행소: ' . ($filterAgencyLabel ?? '전체'))) ?></p>
+    <p class="text-xs text-gray-500 m-0">(단위: 매 / 원) · <?= esc($startDate) ?> ~ <?= esc($endDate) ?></p>
+  </div>
 
-<?php else: ?>
-<div class="border border-gray-300 overflow-auto mt-2">
-  <table class="w-full data-table">
-    <thead>
-      <tr>
-        <th>판매소</th>
-        <th>봉투코드</th>
-        <th>봉투명</th>
-        <th>판매수량</th>
-        <th>판매금액</th>
-        <th>반품수량</th>
-        <th>반품금액</th>
-        <th>계(수량)</th>
-        <th>계(금액)</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php foreach ($result as $row): ?>
-      <tr>
-        <td class="text-left pl-2"><?= esc($row->bs_ds_name) ?></td>
-        <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
-        <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
-        <td><?= number_format((int) $row->sale_qty) ?></td>
-        <td><?= number_format((int) $row->sale_amount) ?></td>
-        <td><?= number_format((int) $row->return_qty) ?></td>
-        <td><?= number_format((int) $row->return_amount) ?></td>
-        <td class="font-bold"><?= number_format((int) $row->sale_qty - (int) $row->return_qty) ?></td>
-        <td class="font-bold"><?= number_format((int) $row->sale_amount - (int) $row->return_amount) ?></td>
-      </tr>
-      <?php endforeach; ?>
-      <?php if (empty($result)): ?>
-      <tr><td colspan="9" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
-      <?php endif; ?>
-    </tbody>
-  </table>
-</div>
-<?php endif; ?>
+  <div class="sales-ledger-scroll-wrap border border-gray-300 overflow-auto">
+    <table class="w-full data-table text-sm <?= ($mode ?? 'daily') === 'period' ? 'sl-period' : '' ?>" id="sales-ledger-table">
+      <thead>
+        <tr>
+          <?php if (($mode ?? 'daily') === 'daily'): ?>
+            <th class="sl-col-date">일자</th>
+          <?php endif; ?>
+          <th class="sl-col-designation">지정번호</th>
+          <th class="sl-col-shop text-left">판매소명</th>
+          <th class="sl-col-rep">대표자</th>
+          <th class="sl-col-addr text-left">소재지</th>
+          <th class="sl-col-product text-left">품명</th>
+          <th class="text-right sl-col-num">판매량</th>
+          <th class="text-right sl-col-num">판매금액</th>
+          <th class="text-right sl-col-num">수수료</th>
+          <th class="text-right sl-col-num">총액</th>
+        </tr>
+      </thead>
+      <tbody>
+        <?php foreach ($ledgerRows as $r): ?>
+          <?php
+            $kind = (string) ($r['kind'] ?? 'data');
+            $trClass = $kind === 'subtotal' ? 'bg-gray-50 font-semibold' : ($kind === 'grand' ? 'bg-amber-50 font-bold' : '');
+          ?>
+          <tr class="<?= esc($trClass, 'attr') ?>">
+            <?php if (($mode ?? 'daily') === 'daily'): ?>
+              <td class="text-center sl-col-date"><?= esc((string) ($r['sale_date'] ?? '')) ?></td>
+            <?php endif; ?>
+            <td class="text-center sl-col-designation"><?= esc((string) ($r['designation_no'] ?? '')) ?></td>
+            <td class="text-left pl-1 sl-col-shop"><?= esc((string) ($r['shop_name'] ?? '')) ?></td>
+            <td class="text-center sl-col-rep"><?= esc((string) ($r['rep_name'] ?? '')) ?></td>
+            <td class="text-left pl-1 sl-col-addr"><?= esc((string) ($r['address'] ?? '')) ?></td>
+            <td class="text-left pl-1 sl-col-product"><?= esc((string) ($r['product_name'] ?? '')) ?></td>
+            <td class="text-right tabular-nums sl-col-num"><?= esc((string) ($r['qty'] ?? '')) ?></td>
+            <td class="text-right tabular-nums sl-col-num"><?= esc((string) ($r['amount'] ?? '')) ?></td>
+            <td class="text-right tabular-nums sl-col-num"><?= esc((string) ($r['fee'] ?? '')) ?></td>
+            <td class="text-right tabular-nums sl-col-num"><?= esc((string) ($r['total'] ?? '')) ?></td>
+          </tr>
+        <?php endforeach; ?>
+        <?php if ($ledgerRows === []): ?>
+          <tr><td colspan="<?= ($mode ?? 'daily') === 'daily' ? '10' : '9' ?>" class="text-center text-gray-400 py-6">조회된 판매 데이터가 없습니다.</td></tr>
+        <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+  <p class="text-sm text-gray-700 mt-2 mb-0 no-print">판매건수(상세 행): <?= number_format((int) ($saleLineCount ?? 0)) ?>건</p>
+</section>
+
+<script>
+(function () {
+  const form = document.getElementById('sales-ledger-form');
+  const catAll = document.getElementById('cat-all');
+  const items = () => Array.from(document.querySelectorAll('.cat-item'));
+  if (!form || !catAll) return;
+  catAll.addEventListener('change', () => {
+    if (catAll.checked) items().forEach((el) => { el.checked = false; });
+  });
+  items().forEach((el) => {
+    el.addEventListener('change', () => {
+      if (el.checked) catAll.checked = false;
+      if (!items().some((x) => x.checked)) catAll.checked = true;
+    });
+  });
+  form.addEventListener('submit', () => {
+    if (catAll.checked) items().forEach((el) => { el.checked = false; });
+  });
+})();
+</script>

app/Views/admin/sales_report/shop_sales.php

@@ -1,64 +1,227 @@
-<?= view('components/print_header', ['printTitle' => '지정판매소별 판매현황']) ?>
-<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+<?php
+declare(strict_types=1);
+
+/** @var string $startDate */
+/** @var string $endDate */
+/** @var string $zoneCode */
+/** @var string $bagCode */
+/** @var string $catFilter */
+/** @var string $metric */
+/** @var list<string> $zoneOptions */
+/** @var array<string, string> $bagOptions */
+/** @var array<string, string> $catLabels */
+/** @var list<array<string, mixed>> $reportRows */
+/** @var list<float> $grandMonths */
+/** @var float $grandTotal */
+/** @var string $lgName */
+/** @var string $zoneLabel */
+/** @var string $bagLabel */
+/** @var string $catLabelFilter */
+/** @var string $metricLabel */
+/** @var list<string> $printExtraLines */
+
+$isAmt = ($metric ?? 'qty') === 'amt';
+$fmtVal = static function (float $v) use ($isAmt): string {
+    return number_format((int) round($v));
+};
+
+$exportParams = array_merge([
+    'start_date' => $startDate ?? '',
+    'end_date' => $endDate ?? '',
+    'metric' => ($metric ?? 'qty') === 'amt' ? 'amt' : 'qty',
+    'export' => '1',
+], array_filter([
+    'zone_code' => (string) ($zoneCode ?? ''),
+    'bag_code' => (string) ($bagCode ?? ''),
+    'cat' => (string) ($catFilter ?? ''),
+], static fn ($v): bool => $v !== '' && $v !== null));
+
+$excelUrl = mgmt_url('reports/shop-sales?' . http_build_query($exportParams));
+$colCount = 16;
+?>
+<?= view('components/print_header', [
+    'printTitle' => '지정 판매소별 판매현황',
+    'printExtraLines' => $printExtraLines ?? [],
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
-    <span class="text-sm font-bold text-gray-700">지정판매소별 판매현황</span>
-    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    <span class="text-sm font-bold text-gray-700">지정 판매소별 판매현황</span>
+    <div class="flex flex-wrap gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= esc($excelUrl, 'attr') ?>" class="inline-flex items-center border border-green-600 text-green-700 px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+    </div>
   </div>
+  <p class="text-xs text-gray-500 mt-2">
+    <?php if ($isAmt): ?>
+      금액은 조회기간 내 판매(sale) 건의 판매금액을 거래 월별로 합산합니다(반품·취소는 제외).
+    <?php else: ?>
+      수량은 반품·판매취소를 연초부터 판매와 품목별 선입선출로 맞추고, 반품취소는 원복합니다. 조회에 포함되지 않은 달의 수치는 조회 구간의 첫 달에 합쳐 집계됩니다.
+    <?php endif; ?>
+  </p>
 </section>
-<section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= mgmt_url('reports/shop-sales') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">시작일</label>
-    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <label class="text-sm text-gray-600">~</label>
-    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+
+<section class="p-3 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= mgmt_url('reports/shop-sales') ?>" class="flex flex-wrap items-end gap-3 text-sm">
+    <div>
+      <label class="block text-gray-600 mb-0.5">시작일</label>
+      <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">종료일</label>
+      <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">읍면동</label>
+      <select name="zone_code" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[8rem] max-w-[16rem]">
+        <option value="">전체</option>
+        <?php foreach ($zoneOptions ?? [] as $z): ?>
+          <option value="<?= esc($z, 'attr') ?>" <?= ($zoneCode ?? '') === $z ? 'selected' : '' ?>><?= esc($z) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">봉투 종류</label>
+      <select name="bag_code" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[10rem] max-w-[20rem]">
+        <option value="">전체</option>
+        <?php foreach (($bagOptions ?? []) as $bc => $bn): ?>
+          <option value="<?= esc((string) $bc, 'attr') ?>" <?= ($bagCode ?? '') === (string) $bc ? 'selected' : '' ?>>
+            <?= esc(trim((string) $bc . (($bn ?? '') !== '' ? ' · ' . $bn : ''))) ?>
+          </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">구분</label>
+      <select name="cat" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[9rem]">
+        <option value="" <?= ($catFilter ?? '') === '' ? 'selected' : '' ?>>전체</option>
+        <?php foreach (($catLabels ?? []) as $ck => $lab): ?>
+          <option value="<?= esc($ck, 'attr') ?>" <?= ($catFilter ?? '') === $ck ? 'selected' : '' ?>><?= esc($lab) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <fieldset class="border border-gray-200 rounded px-2 py-1">
+      <legend class="text-xs text-gray-600 px-1">집계 대상</legend>
+      <label class="inline-flex items-center gap-1 mr-3 cursor-pointer">
+        <input type="radio" name="metric" value="qty" <?= ! $isAmt ? 'checked' : '' ?>/>
+        <span>수량</span>
+      </label>
+      <label class="inline-flex items-center gap-1 cursor-pointer">
+        <input type="radio" name="metric" value="amt" <?= $isAmt ? 'checked' : '' ?>/>
+        <span>금액</span>
+      </label>
+    </fieldset>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm">조회</button>
   </form>
 </section>
-<div class="border border-gray-300 overflow-auto mt-2">
-  <table class="w-full data-table">
-    <thead>
-      <tr>
-        <th>판매소명</th>
-        <th>판매수량</th>
-        <th>판매금액</th>
-        <th>반품수량</th>
-        <th>반품금액</th>
-        <th>순판매수량</th>
-        <th>순판매금액</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php
-        $totSaleQty = 0; $totSaleAmt = 0; $totRetQty = 0; $totRetAmt = 0;
-        foreach ($result as $row):
-          $totSaleQty += (int) $row->sale_qty;
-          $totSaleAmt += (int) $row->sale_amount;
-          $totRetQty  += (int) $row->return_qty;
-          $totRetAmt  += (int) $row->return_amount;
-      ?>
-      <tr>
-        <td class="text-left pl-2"><?= esc($row->bs_ds_name) ?></td>
-        <td><?= number_format((int) $row->sale_qty) ?></td>
-        <td><?= number_format((int) $row->sale_amount) ?></td>
-        <td><?= number_format((int) $row->return_qty) ?></td>
-        <td><?= number_format((int) $row->return_amount) ?></td>
-        <td class="font-bold"><?= number_format((int) $row->sale_qty - (int) $row->return_qty) ?></td>
-        <td class="font-bold"><?= number_format((int) $row->sale_amount - (int) $row->return_amount) ?></td>
-      </tr>
-      <?php endforeach; ?>
-      <?php if (empty($result)): ?>
-      <tr><td colspan="7" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
-      <?php else: ?>
-      <tr class="font-bold bg-gray-100">
-        <td class="text-center">합계</td>
-        <td><?= number_format($totSaleQty) ?></td>
-        <td><?= number_format($totSaleAmt) ?></td>
-        <td><?= number_format($totRetQty) ?></td>
-        <td><?= number_format($totRetAmt) ?></td>
-        <td><?= number_format($totSaleQty - $totRetQty) ?></td>
-        <td><?= number_format($totSaleAmt - $totRetAmt) ?></td>
-      </tr>
-      <?php endif; ?>
-    </tbody>
-  </table>
-</div>
+
+<section class="p-3 bg-white shop-sales-report-section">
+  <style>
+    @media print {
+      @page {
+        size: A4 landscape;
+        margin: 5mm 6mm;
+      }
+      .shop-sales-report-section { padding: 0 !important; }
+      .shop-sales-scroll-wrap {
+        overflow: visible !important;
+        border: 1px solid #333 !important;
+      }
+      #shop-sales-table {
+        font-size: 7pt !important;
+        width: 100% !important;
+        table-layout: fixed !important;
+      }
+      #shop-sales-table th,
+      #shop-sales-table td {
+        min-width: 0 !important;
+        padding: 1px 2px !important;
+        white-space: normal !important;
+        word-break: break-word;
+        overflow-wrap: anywhere;
+        line-height: 1.12;
+        vertical-align: top;
+      }
+      #shop-sales-table th { font-size: 6.5pt !important; }
+    }
+    @media screen {
+      #shop-sales-table td.num-cell { white-space: nowrap; }
+    }
+  </style>
+  <div class="mb-2 text-center no-print">
+    <h1 class="text-lg font-bold m-0">지정 판매소별 판매현황</h1>
+    <p class="text-sm text-gray-700 m-1"><?= esc(trim(($lgName ?? '') . ' · ' . ($startDate ?? '') . ' ~ ' . ($endDate ?? '') . ' · 읍면동: ' . ($zoneLabel ?? '') . ' · 집계: ' . ($metricLabel ?? ''))) ?></p>
+    <p class="text-xs text-gray-500 m-0"><?= $isAmt ? '(단위: 원)' : '(단위: 매)' ?></p>
+  </div>
+
+  <div class="shop-sales-scroll-wrap border border-gray-300 overflow-x-auto">
+    <table class="w-full data-table text-xs" id="shop-sales-table">
+      <colgroup>
+        <col style="width: 14%;"/>
+        <col style="width: 7%;"/>
+        <col style="width: 16%;"/>
+        <col style="width: 6%;"/>
+        <?php for ($i = 0; $i < 12; $i++): ?>
+        <col style="width: <?= esc((string) round(57 / 12, 2), 'attr') ?>%;"/>
+        <?php endfor; ?>
+      </colgroup>
+      <thead>
+        <tr>
+          <th class="text-left pl-2">지정판매소</th>
+          <th>대표자명</th>
+          <th class="text-left pl-1">주소</th>
+          <th>합계</th>
+          <?php for ($m = 1; $m <= 12; $m++): ?>
+            <th><?= $m ?>월</th>
+          <?php endfor; ?>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php foreach ($reportRows ?? [] as $rw): ?>
+          <tr>
+            <td class="text-left pl-2 font-medium"><?= esc((string) ($rw['name'] ?? '')) ?></td>
+            <td class="text-center"><?= esc((string) ($rw['rep'] ?? '')) ?></td>
+            <td class="text-left pl-1"><?= esc((string) ($rw['address'] ?? '')) ?></td>
+            <td class="num-cell tabular-nums"><?= $fmtVal((float) ($rw['total'] ?? 0)) ?></td>
+            <?php foreach (($rw['months'] ?? []) as $mv): ?>
+              <td class="num-cell tabular-nums"><?= $fmtVal((float) $mv) ?></td>
+            <?php endforeach; ?>
+          </tr>
+        <?php endforeach; ?>
+        <?php if (($reportRows ?? []) === []): ?>
+          <tr>
+            <td colspan="<?= (int) $colCount ?>" class="text-center text-gray-400 py-6">조회된 데이터가 없습니다.</td>
+          </tr>
+        <?php else: ?>
+          <tr class="bg-gray-100 font-bold">
+            <td colspan="3" class="text-center">전체 합계</td>
+            <td class="num-cell tabular-nums"><?= $fmtVal((float) ($grandTotal ?? 0)) ?></td>
+            <?php foreach (($grandMonths ?? []) as $gm): ?>
+              <td class="num-cell tabular-nums"><?= $fmtVal((float) $gm) ?></td>
+            <?php endforeach; ?>
+          </tr>
+        <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+</section>
+<script>
+(function () {
+  const metric = <?= json_encode($isAmt ? 'amt' : 'qty', JSON_THROW_ON_ERROR) ?>;
+  const start = <?= json_encode((string) ($startDate ?? ''), JSON_THROW_ON_ERROR) ?>;
+  const end = <?= json_encode((string) ($endDate ?? ''), JSON_THROW_ON_ERROR) ?>;
+  let savedTitle = document.title;
+  function stamp() {
+    const d = new Date();
+    const p = (n) => String(n).padStart(2, '0');
+    return d.getFullYear() + p(d.getMonth() + 1) + p(d.getDate()) + '_' + p(d.getHours()) + p(d.getMinutes()) + p(d.getSeconds());
+  }
+  window.addEventListener('beforeprint', function () {
+    savedTitle = document.title;
+    document.title = '지정판매소별판매현황_' + metric + '_' + start + '_' + end + '_' + stamp();
+  });
+  window.addEventListener('afterprint', function () {
+    document.title = savedTitle;
+  });
+})();
+</script>

app/Views/admin/sales_report/supply_demand.php

@@ -1,134 +1,231 @@
-<?= view('components/print_header', ['printTitle' => '봉투 수불 현황']) ?>
-<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+<?php
+$refDate = (string) ($refDate ?? date('Y-m-d'));
+$leadDays = (int) ($leadDays ?? 40);
+$stockScope = (string) ($stockScope ?? 'all');
+$salesScope = (string) ($salesScope ?? 'all');
+$rows = is_array($rows ?? null) ? $rows : [];
+$queried = (bool) ($queried ?? false);
+$stockLabel = (string) ($stockLabel ?? 'ALL');
+$salesLabel = (string) ($salesLabel ?? 'ALL');
+
+$fmtKrRef = static function (string $ymd): string {
+    $ts = strtotime($ymd);
+
+    return $ts ? date('Y.m.d', $ts) . ' 현재' : $ymd;
+};
+
+$printExtraLines = [
+    $fmtKrRef($refDate),
+    '적정재고 보유일수(제작기일): ' . $leadDays . '일',
+    '현재고: ' . $stockLabel . ' · 월평균판매량: ' . $salesLabel,
+    '※ 제작기일 ' . $leadDays . '일 기준으로 발주예정일 산정 (레거시 화면 유추)',
+];
+?>
+<?= view('components/print_header', [
+    'printTitle'      => '쓰레기봉투 수급 계획',
+    'printExtraLines' => $printExtraLines,
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
-    <span class="text-sm font-bold text-gray-700">봉투 수불 현황</span>
-    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    <span class="text-sm font-bold text-gray-700">쓰레기봉투 수급 계획</span>
+    <div class="flex flex-wrap items-center gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">인쇄</button>
+      <a href="<?= base_url('dashboard') ?>" class="border border-gray-400 text-gray-700 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">종료</a>
+    </div>
   </div>
 </section>
-<section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= mgmt_url('reports/supply-demand') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">시작일</label>
-    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <label class="text-sm text-gray-600">~</label>
-    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+
+<section class="p-2 bg-white border-b border-gray-200 no-print text-sm">
+  <form method="get" action="<?= mgmt_url('reports/supply-demand') ?>" class="flex flex-wrap items-end gap-x-4 gap-y-3">
+    <input type="hidden" name="search" value="1"/>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="font-bold text-gray-700 whitespace-nowrap">기준일</label>
+      <input type="date" name="ref_date" value="<?= esc($refDate) ?>" class="border border-gray-300 rounded px-2 py-1" required/>
+      <span class="text-gray-600"><?= esc($fmtKrRef($refDate)) ?></span>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="font-bold text-gray-700 whitespace-nowrap">적정재고 보유일수</label>
+      <input type="number" name="lead_days" value="<?= (int) $leadDays ?>" min="1" max="365"
+             class="border border-gray-300 rounded px-2 py-1 w-20 text-right" title="제작기일(발주예정일 산정)"/>
+      <span class="text-blue-700 text-xs">※ 제작기일 <?= (int) $leadDays ?>일 기준으로 발주예정일 산정</span>
+    </div>
+
+    <fieldset class="flex flex-wrap items-center gap-2 border-0 p-0 m-0">
+      <legend class="font-bold text-gray-700 whitespace-nowrap mr-1">현재고 선택 옵션</legend>
+      <?php foreach (['all' => 'ALL', 'legacy' => '기존 봉투', 'barcode' => '바코드 봉투'] as $val => $lab): ?>
+      <label class="inline-flex items-center gap-1">
+        <input type="radio" name="stock_scope" value="<?= esc($val) ?>" <?= $stockScope === $val ? 'checked' : '' ?>/>
+        <?= esc($lab) ?>
+      </label>
+      <?php endforeach; ?>
+    </fieldset>
+
+    <fieldset class="flex flex-wrap items-center gap-2 border-0 p-0 m-0">
+      <legend class="font-bold text-gray-700 whitespace-nowrap mr-1">월 평균판매량 선택 옵션</legend>
+      <?php foreach (['all' => 'ALL', 'legacy' => '기존 봉투', 'barcode' => '바코드 봉투'] as $val => $lab): ?>
+      <label class="inline-flex items-center gap-1">
+        <input type="radio" name="sales_scope" value="<?= esc($val) ?>" <?= $salesScope === $val ? 'checked' : '' ?>/>
+        <?= esc($lab) ?>
+      </label>
+      <?php endforeach; ?>
+    </fieldset>
+
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">조회</button>
   </form>
+  <p class="text-xs text-gray-500 mt-2 max-w-4xl">
+    <strong>기존 봉투</strong> = 입고 팩 바코드 미등록 품목(수기 재고),
+    <strong>바코드 봉투</strong> = <code class="text-xs">bag_receiving_pack_code</code> 등록 품목.
+    월판매량은 최근 12개월 순판매(또는 바코드 판매 스캔)의 월평균입니다.
+    소진일수 = (총재고÷월판매량)×30, 발주예정일 = 기준일+소진일수−보유일수, 과거일은 빨간색.
+  </p>
 </section>
 
-<div class="grid grid-cols-2 gap-4 mt-2">
-  <!-- 현재 재고 -->
-  <div class="border border-gray-300 rounded overflow-auto">
-    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
-      <span class="text-sm font-bold text-gray-700">현재 재고</span>
-    </div>
-    <table class="w-full data-table">
-      <thead>
-        <tr>
-          <th>봉투코드</th>
-          <th>봉투명</th>
-          <th>재고수량</th>
-        </tr>
-      </thead>
-      <tbody class="text-right">
-        <?php foreach ($inventory as $row): ?>
-        <tr>
-          <td class="text-center font-mono"><?= esc($row->bi_bag_code) ?></td>
-          <td class="text-left pl-2"><?= esc($row->bi_bag_name) ?></td>
-          <td class="font-bold"><?= number_format((int) $row->bi_qty) ?></td>
-        </tr>
-        <?php endforeach; ?>
-        <?php if (empty($inventory)): ?>
-        <tr><td colspan="3" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
-        <?php endif; ?>
-      </tbody>
-    </table>
-  </div>
-
-  <!-- 기간 입고 -->
-  <div class="border border-gray-300 rounded overflow-auto">
-    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
-      <span class="text-sm font-bold text-gray-700">기간 입고</span>
-    </div>
-    <table class="w-full data-table">
-      <thead>
-        <tr>
-          <th>봉투코드</th>
-          <th>봉투명</th>
-          <th>입고수량</th>
-        </tr>
-      </thead>
-      <tbody class="text-right">
-        <?php foreach ($receiving as $row): ?>
-        <tr>
-          <td class="text-center font-mono"><?= esc($row->br_bag_code) ?></td>
-          <td class="text-left pl-2"><?= esc($row->br_bag_name) ?></td>
-          <td><?= number_format((int) $row->recv_qty) ?></td>
-        </tr>
-        <?php endforeach; ?>
-        <?php if (empty($receiving)): ?>
-        <tr><td colspan="3" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
-        <?php endif; ?>
-      </tbody>
-    </table>
-  </div>
-
-  <!-- 기간 판매 -->
-  <div class="border border-gray-300 rounded overflow-auto">
-    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
-      <span class="text-sm font-bold text-gray-700">기간 판매</span>
-    </div>
-    <table class="w-full data-table">
-      <thead>
-        <tr>
-          <th>봉투코드</th>
-          <th>봉투명</th>
-          <th>판매수량</th>
-          <th>반품수량</th>
-          <th>순판매</th>
-        </tr>
-      </thead>
-      <tbody class="text-right">
-        <?php foreach ($sales as $row): ?>
-        <tr>
-          <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
-          <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
-          <td><?= number_format((int) $row->sale_qty) ?></td>
-          <td><?= number_format((int) $row->return_qty) ?></td>
-          <td class="font-bold"><?= number_format((int) $row->sale_qty - (int) $row->return_qty) ?></td>
-        </tr>
-        <?php endforeach; ?>
-        <?php if (empty($sales)): ?>
-        <tr><td colspan="5" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
-        <?php endif; ?>
-      </tbody>
-    </table>
-  </div>
-
-  <!-- 기간 불출 -->
-  <div class="border border-gray-300 rounded overflow-auto">
-    <div class="bg-gray-100 border-b border-gray-300 px-3 py-1.5">
-      <span class="text-sm font-bold text-gray-700">기간 불출</span>
-    </div>
-    <table class="w-full data-table">
-      <thead>
-        <tr>
-          <th>봉투코드</th>
-          <th>봉투명</th>
-          <th>불출수량</th>
-        </tr>
-      </thead>
-      <tbody class="text-right">
-        <?php foreach ($issues as $row): ?>
-        <tr>
-          <td class="text-center font-mono"><?= esc($row->bi2_bag_code) ?></td>
-          <td class="text-left pl-2"><?= esc($row->bi2_bag_name) ?></td>
-          <td><?= number_format((int) $row->issue_qty) ?></td>
-        </tr>
-        <?php endforeach; ?>
-        <?php if (empty($issues)): ?>
-        <tr><td colspan="3" class="text-center text-gray-400 py-4">데이터가 없습니다.</td></tr>
-        <?php endif; ?>
-      </tbody>
-    </table>
-  </div>
+<?php if (! $queried): ?>
+<div class="m-2 p-3 border border-blue-200 bg-blue-50 text-sm text-blue-900 no-print">
+  기준일·옵션을 선택한 뒤 <strong>조회</strong>를 눌러 주세요.
 </div>
+<?php endif; ?>
+
+<div class="supply-plan-print-sheet">
+<div class="supply-plan-print m-2 border border-gray-300 overflow-auto print:m-0">
+  <table class="w-full data-table text-sm supply-plan-table">
+    <thead>
+      <tr class="bg-gray-100">
+        <th colspan="4" class="text-center border-b border-gray-300 sp-group-h">최근 발주 내역</th>
+        <th colspan="5" class="text-center border-b border-gray-300 border-l sp-group-h">현재고 및 예상 판매일수</th>
+        <th colspan="2" class="text-center border-b border-gray-300 border-l sp-group-h">추가발주 예정내역</th>
+      </tr>
+      <tr>
+        <th class="sp-col-date">발주일자</th>
+        <th class="sp-col-name">봉투종류</th>
+        <th class="sp-col-num text-right">발주량</th>
+        <th class="sp-col-num text-right">발주시재고</th>
+        <th class="sp-col-num text-right border-l">현재고</th>
+        <th class="sp-col-num text-right">입고예정량</th>
+        <th class="sp-col-num text-right">총재고</th>
+        <th class="sp-col-num text-right">월판매량</th>
+        <th class="sp-col-num text-right">소진일수(일)</th>
+        <th class="sp-col-date text-center border-l">발주예정일</th>
+        <th class="sp-col-num text-right">발주수량</th>
+      </tr>
+    </thead>
+    <tbody>
+      <?php if ($queried && $rows === []): ?>
+      <tr>
+        <td colspan="11" class="text-center text-gray-500 py-8">표시할 품목이 없습니다.</td>
+      </tr>
+      <?php endif; ?>
+      <?php foreach ($rows as $row): ?>
+      <?php
+        $depl = (int) ($row['depletion_days'] ?? 0);
+        $deplDisplay = $depl <= 0 ? '—' : number_format($depl);
+        $sched = (string) ($row['schedule_date'] ?? '');
+        $schedOver = (bool) ($row['schedule_overdue'] ?? false);
+        $schedDisplay = '—';
+        if (preg_match('/^(\d{4})-(\d{2})-(\d{2})$/', $sched, $m)) {
+            $y = (int) $m[1];
+            if ($y >= 1990 && $y <= 2200) {
+                $schedDisplay = $m[1] . '.' . $m[2] . '.' . $m[3];
+            }
+        }
+      ?>
+      <tr>
+        <td class="sp-col-date text-center"><?= ($row['last_order_date'] ?? '') !== '' ? esc(str_replace('-', '.', (string) $row['last_order_date'])) : '—' ?></td>
+        <td class="sp-col-name text-left"><?= esc((string) ($row['bag_name'] ?? $row['bag_code'] ?? '')) ?></td>
+        <td class="sp-col-num text-right tabular-nums"><?= (int) ($row['last_order_qty'] ?? 0) > 0 ? number_format((int) $row['last_order_qty']) : '—' ?></td>
+        <td class="sp-col-num text-right tabular-nums"><?= (int) ($row['stock_at_order'] ?? 0) > 0 ? number_format((int) $row['stock_at_order']) : '—' ?></td>
+        <td class="sp-col-num text-right tabular-nums border-l"><?= number_format((int) ($row['current_stock'] ?? 0)) ?></td>
+        <td class="sp-col-num text-right tabular-nums"><?= number_format((int) ($row['pending_inbound'] ?? 0)) ?></td>
+        <td class="sp-col-num text-right tabular-nums font-semibold"><?= number_format((int) ($row['total_stock'] ?? 0)) ?></td>
+        <td class="sp-col-num text-right tabular-nums"><?= number_format((int) ($row['monthly_avg_sales'] ?? 0)) ?></td>
+        <td class="sp-col-num text-right tabular-nums"><?= esc($deplDisplay) ?></td>
+        <td class="sp-col-date text-center border-l <?= $schedOver ? 'text-red-600 font-bold' : '' ?>"><?= esc($schedDisplay) ?></td>
+        <td class="sp-col-num text-right tabular-nums <?= (int) ($row['order_qty'] ?? 0) > 0 ? 'text-red-600 font-bold' : '' ?>">
+          <?= number_format((int) ($row['order_qty'] ?? 0)) ?>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+    </tbody>
+  </table>
+</div>
+</div>
+
+<style>
+.supply-plan-table thead th { font-size: 0.75rem; line-height: 1.2; padding: 0.35rem 0.25rem; }
+.supply-plan-table tbody td { padding: 0.25rem 0.35rem; }
+
+@media screen {
+  .supply-plan-print { overflow-x: auto; }
+  .supply-plan-table { min-width: 960px; }
+}
+
+@media print {
+  @page {
+    size: A4 portrait;
+    margin: 10mm 8mm;
+  }
+
+  .no-print { display: none !important; }
+
+  .supply-plan-print-sheet {
+    width: 100% !important;
+    max-width: 100% !important;
+    box-sizing: border-box;
+  }
+
+  .supply-plan-print {
+    border: none !important;
+    margin: 0 !important;
+    padding: 0 !important;
+    overflow: hidden !important;
+    width: 100% !important;
+    max-width: 100% !important;
+  }
+
+  .supply-plan-table.data-table {
+    min-width: 0 !important;
+    width: 100% !important;
+    max-width: 100% !important;
+    table-layout: fixed !important;
+    font-size: 6px !important;
+  }
+
+  .supply-plan-table.data-table th,
+  .supply-plan-table.data-table td {
+    white-space: normal !important;
+    word-break: keep-all;
+    overflow-wrap: anywhere;
+    padding: 1px 1px !important;
+    line-height: 1.1;
+    vertical-align: middle;
+  }
+
+  .supply-plan-table .sp-group-h {
+    font-size: 5px !important;
+    padding: 1px !important;
+  }
+
+  /* 세로 A4: 날짜 2×4.5% + 품목 11% + 수치 8×10% = 100% */
+  .supply-plan-table .sp-col-date {
+    width: 4.5%;
+    font-size: 5px !important;
+    text-align: center;
+  }
+
+  .supply-plan-table .sp-col-name {
+    width: 11%;
+    text-align: left !important;
+    font-size: 5px !important;
+    line-height: 1.2;
+  }
+
+  .supply-plan-table .sp-col-num {
+    width: 10%;
+    font-size: 5px !important;
+    text-align: right !important;
+  }
+}
+</style>

app/Views/admin/sales_report/yearly_sales.php

@@ -1,62 +1,232 @@
-<?= view('components/print_header', ['printTitle' => '년 판매 현황']) ?>
-<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+<?php
+declare(strict_types=1);
+
+/** @var int $year */
+/** @var string $gugunCode */
+/** @var int $saIdx */
+/** @var list<object> $agencies */
+/** @var list<array{code: string, name: string}> $gugunOptions */
+/** @var list<array{id: string, label: string}> $colSpec */
+/** @var list<array{name: string, lines: list<array<string,mixed>>}> $itemBlocks */
+/** @var array{name: string, lines: list<array<string,mixed>>} $footerBlock */
+/** @var bool $hasBsFee */
+/** @var string $lgName */
+/** @var string $gugunLabel */
+/** @var string $agencyLabel */
+/** @var list<string> $printExtraLines */
+/** @var bool $hasYearlyData */
+
+$yMax = (int) date('Y') + 1;
+$yMin = 2020;
+
+$exportParams = array_merge([
+    'year' => (string) ($year ?? date('Y')),
+    'export' => '1',
+], array_filter([
+    'gugun_code' => (string) ($gugunCode ?? ''),
+    'sa_idx' => (int) ($saIdx ?? 0) > 0 ? (string) (int) ($saIdx ?? 0) : '',
+], static fn ($v): bool => $v !== '' && $v !== null && $v !== 0));
+$excelUrl = mgmt_url('reports/yearly-sales?' . http_build_query($exportParams));
+
+$colCount = 2 + count($colSpec ?? []);
+$nMetricCols = max(1, count($colSpec ?? []));
+$metricColPct = round(86 / $nMetricCols, 4);
+
+$fmtMeasureCell = static function (array $cell, string $measureKey, bool $hasBsFee): string {
+    if ($measureKey === 'fee' && ! $hasBsFee) {
+        return '—';
+    }
+    if ($measureKey === 'qty') {
+        return number_format((int) ($cell['qty'] ?? 0));
+    }
+
+    return number_format((int) round((float) ($cell[$measureKey] ?? 0)));
+};
+?>
+<?= view('components/print_header', [
+    'printTitle' => ((int) ($year ?? date('Y'))) . '년 판매 현황',
+    'printExtraLines' => $printExtraLines ?? [],
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
-    <span class="text-sm font-bold text-gray-700">년 판매 현황 (월별)</span>
-    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    <span class="text-sm font-bold text-gray-700">년 판매 현황</span>
+    <div class="flex flex-wrap gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= esc($excelUrl, 'attr') ?>" class="inline-flex items-center border border-green-600 text-green-700 px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+    </div>
   </div>
 </section>
-<section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= mgmt_url('reports/yearly-sales') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">연도</label>
-    <select name="year" class="border border-gray-300 rounded px-2 py-1 text-sm">
-      <?php for ($y = (int) date('Y'); $y >= 2020; $y--): ?>
-      <option value="<?= $y ?>" <?= (int)($year ?? date('Y')) === $y ? 'selected' : '' ?>><?= $y ?>년</option>
-      <?php endfor; ?>
-    </select>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+
+<section class="p-3 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= mgmt_url('reports/yearly-sales') ?>" class="flex flex-wrap items-end gap-3 text-sm">
+    <div>
+      <label class="block text-gray-600 mb-0.5">조회 년도</label>
+      <select name="year" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[7rem]">
+        <?php for ($y = $yMax; $y >= $yMin; $y--): ?>
+          <option value="<?= $y ?>" <?= (int) ($year ?? date('Y')) === $y ? 'selected' : '' ?>><?= $y ?>년</option>
+        <?php endfor; ?>
+      </select>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">구·군</label>
+      <select name="gugun_code" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[10rem] max-w-[18rem]">
+        <option value="">전체</option>
+        <?php foreach ($gugunOptions ?? [] as $g): ?>
+          <?php $gc = (string) ($g['code'] ?? ''); ?>
+          <option value="<?= esc($gc, 'attr') ?>" <?= ($gugunCode ?? '') === $gc ? 'selected' : '' ?>><?= esc((string) ($g['name'] ?? $gc)) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">대행소</label>
+      <select name="sa_idx" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[12rem] max-w-[20rem]">
+        <option value="0">전체</option>
+        <?php foreach ($agencies ?? [] as $agency): ?>
+          <?php $aid = (int) ($agency->sa_idx ?? 0); ?>
+          <option value="<?= esc((string) $aid) ?>" <?= (int) ($saIdx ?? 0) === $aid ? 'selected' : '' ?>>
+            <?= esc(trim((string) ($agency->sa_name ?? ''))) ?>
+          </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm">조회</button>
   </form>
 </section>
-<div class="border border-gray-300 overflow-auto mt-2">
-  <table class="w-full data-table">
-    <thead>
-      <tr>
-        <th>봉투코드</th>
-        <th>봉투명</th>
-        <th>1월</th><th>2월</th><th>3월</th><th>4월</th><th>5월</th><th>6월</th>
-        <th>7월</th><th>8월</th><th>9월</th><th>10월</th><th>11월</th><th>12월</th>
-        <th class="bg-gray-100">합계</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php
-        $grandTotal = array_fill(1, 13, 0); // 1~12 + 13=total
-        foreach ($result as $row):
-      ?>
-      <tr>
-        <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
-        <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
-        <?php for ($m = 1; $m <= 12; $m++):
-          $key = 'm' . sprintf('%02d', $m);
-          $val = (int) $row->$key;
-          $grandTotal[$m] += $val;
-        ?>
-        <td><?= $val > 0 ? number_format($val) : '-' ?></td>
-        <?php endfor; ?>
-        <?php $grandTotal[13] += (int) $row->total; ?>
-        <td class="font-bold bg-gray-50"><?= number_format((int) $row->total) ?></td>
-      </tr>
-      <?php endforeach; ?>
-      <?php if (empty($result)): ?>
-      <tr><td colspan="15" class="text-center text-gray-400 py-4">조회된 데이터가 없습니다.</td></tr>
-      <?php else: ?>
-      <tr class="font-bold bg-gray-100">
-        <td colspan="2" class="text-center">합계</td>
-        <?php for ($m = 1; $m <= 12; $m++): ?>
-        <td><?= $grandTotal[$m] > 0 ? number_format($grandTotal[$m]) : '-' ?></td>
-        <?php endfor; ?>
-        <td class="bg-gray-200"><?= number_format($grandTotal[13]) ?></td>
-      </tr>
-      <?php endif; ?>
-    </tbody>
-  </table>
-</div>
+
+<section class="p-3 bg-white yearly-sales-report-section">
+  <style>
+    /* 화면: 가로 스크롤. 인쇄: 가로 용지 + 작은 글자 + 셀 줄바꿈으로 한 페이지에 맞춤 */
+    @media print {
+      @page {
+        size: A4 landscape;
+        margin: 5mm 6mm;
+      }
+      .yearly-sales-report-section {
+        padding: 0 !important;
+      }
+      .yearly-sales-scroll-wrap {
+        overflow: visible !important;
+        border: 1px solid #333 !important;
+        max-width: none !important;
+      }
+      #yearly-sales-table {
+        font-size: 7pt !important;
+        width: 100% !important;
+        max-width: 100% !important;
+        table-layout: fixed !important;
+      }
+      #yearly-sales-table th,
+      #yearly-sales-table td {
+        min-width: 0 !important;
+        max-width: none !important;
+        padding: 1px 2px !important;
+        white-space: normal !important;
+        word-break: break-word;
+        overflow-wrap: anywhere;
+        line-height: 1.15;
+        vertical-align: top;
+      }
+      #yearly-sales-table th {
+        font-size: 6.5pt !important;
+        font-weight: 700;
+      }
+    }
+    @media screen {
+      #yearly-sales-table td.tabular-nums {
+        white-space: nowrap;
+      }
+    }
+  </style>
+  <div class="mb-2 text-center no-print">
+    <h1 class="text-lg font-bold m-0"><?= (int) ($year ?? date('Y')) ?>년 판매 현황</h1>
+    <p class="text-sm text-gray-700 m-1"><?= esc(trim(($lgName ?? '') . ' · 구·군: ' . ($gugunLabel ?? '') . ' · 대행소: ' . ($agencyLabel ?? ''))) ?></p>
+    <p class="text-xs text-gray-500 m-0">(단위: 매 / 원)</p>
+  </div>
+
+  <div class="yearly-sales-scroll-wrap border border-gray-300 overflow-x-auto">
+    <table class="w-full data-table text-xs sm:text-sm" id="yearly-sales-table">
+      <colgroup>
+        <col style="width: 9%;"/>
+        <col style="width: 5%;"/>
+        <?php foreach (($colSpec ?? []) as $_): ?>
+        <col style="width: <?= esc((string) $metricColPct, 'attr') ?>%;"/>
+        <?php endforeach; ?>
+      </colgroup>
+      <thead>
+        <tr>
+          <th class="align-middle min-w-0 sm:min-w-[7rem] max-w-[10rem] sm:max-w-[12rem] text-left pl-2">품목</th>
+          <th class="align-middle min-w-0 sm:min-w-[4.5rem]">구분</th>
+          <?php foreach ($colSpec ?? [] as $col): ?>
+            <th class="align-middle text-center min-w-0 sm:min-w-[4.5rem] border-l border-gray-200"><?= esc((string) ($col['label'] ?? '')) ?></th>
+          <?php endforeach; ?>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php if (! ($hasYearlyData ?? false)): ?>
+          <tr>
+            <td colspan="<?= (int) $colCount ?>" class="text-center text-gray-400 py-6">조회된 데이터가 없습니다.</td>
+          </tr>
+        <?php else: ?>
+          <?php foreach ($itemBlocks ?? [] as $block): ?>
+            <?php $lines = $block['lines'] ?? []; ?>
+            <?php foreach ($lines as $liIdx => $li): ?>
+              <tr class="odd:bg-white even:bg-gray-50/80">
+                <?php if ($liIdx === 0): ?>
+                  <td rowspan="4" class="text-left align-top pl-2 pt-1 font-medium border-r border-gray-200"><?= esc((string) ($block['name'] ?? '')) ?></td>
+                <?php endif; ?>
+                <td class="text-left pl-2 border-r border-gray-100"><?= esc((string) ($li['measure'] ?? '')) ?></td>
+                <?php
+                  $cells = (array) ($li['cells'] ?? []);
+                  $mk = (string) ($li['measureKey'] ?? '');
+                ?>
+                <?php foreach ($colSpec ?? [] as $col): ?>
+                  <?php $cid = (string) ($col['id'] ?? ''); ?>
+                  <?php $cell = (array) ($cells[$cid] ?? ['qty' => 0, 'amt' => 0.0, 'fee' => 0.0, 'levy' => 0.0]); ?>
+                  <td class="border-l border-gray-100 tabular-nums"><?= $fmtMeasureCell($cell, $mk, (bool) ($hasBsFee ?? false)) ?></td>
+                <?php endforeach; ?>
+              </tr>
+            <?php endforeach; ?>
+          <?php endforeach; ?>
+
+          <?php $fLines = $footerBlock['lines'] ?? []; ?>
+          <?php foreach ($fLines as $fIdx => $li): ?>
+            <tr class="bg-amber-50 font-semibold border-t-2 border-amber-200">
+              <?php if ($fIdx === 0): ?>
+                <td rowspan="4" class="text-center align-middle text-amber-900 border-r border-amber-200"><?= esc((string) ($footerBlock['name'] ?? '전체 합계')) ?></td>
+              <?php endif; ?>
+              <td class="text-left pl-2 border-r border-amber-100"><?= esc((string) ($li['measure'] ?? '')) ?></td>
+              <?php
+                $cells = (array) ($li['cells'] ?? []);
+                $mk = (string) ($li['measureKey'] ?? '');
+              ?>
+              <?php foreach ($colSpec ?? [] as $col): ?>
+                <?php $cid = (string) ($col['id'] ?? ''); ?>
+                <?php $cell = (array) ($cells[$cid] ?? ['qty' => 0, 'amt' => 0.0, 'fee' => 0.0, 'levy' => 0.0]); ?>
+                <td class="border-l border-amber-100 tabular-nums"><?= $fmtMeasureCell($cell, $mk, (bool) ($hasBsFee ?? false)) ?></td>
+              <?php endforeach; ?>
+            </tr>
+          <?php endforeach; ?>
+        <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+</section>
+<script>
+(function () {
+  const year = <?= json_encode((int) ($year ?? (int) date('Y')), JSON_THROW_ON_ERROR) ?>;
+  let savedTitle = document.title;
+  function stamp() {
+    const d = new Date();
+    const p = (n) => String(n).padStart(2, '0');
+    return d.getFullYear() + p(d.getMonth() + 1) + p(d.getDate()) + '_' + p(d.getHours()) + p(d.getMinutes()) + p(d.getSeconds());
+  }
+  window.addEventListener('beforeprint', function () {
+    savedTitle = document.title;
+    document.title = '년판매현황_' + year + '_' + stamp();
+  });
+  window.addEventListener('afterprint', function () {
+    document.title = savedTitle;
+  });
+})();
+</script>

app/Views/admin/shop_order/create.php

@@ -1,74 +1,301 @@
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
   <span class="text-sm font-bold text-gray-700">주문 접수</span>
 </section>
-<div class="border border-gray-300 p-4 mt-2 bg-white max-w-4xl">
+<div class="border border-gray-300 p-4 mt-2 bg-white">
   <form action="<?= mgmt_url('shop-orders/store') ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
-
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">판매소 <span class="text-red-500">*</span></label>
-      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="so_ds_idx" required>
-        <option value="">선택</option>
-        <?php foreach ($shops as $shop): ?>
-        <option value="<?= esc($shop->ds_idx) ?>" <?= (int) old('so_ds_idx') === (int) $shop->ds_idx ? 'selected' : '' ?>>
-          <?= esc($shop->ds_name) ?>
-        </option>
-        <?php endforeach; ?>
-      </select>
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-4">
+      <div class="space-y-3">
+        <div class="flex flex-wrap items-center gap-2">
+          <label class="block text-sm font-bold text-gray-700 w-28">판매소 검색 <span class="text-red-500">*</span></label>
+          <input id="shop-search" class="border border-gray-300 rounded px-3 py-1.5 text-sm w-72" type="text" list="shop-search-list" placeholder="코드/사업자번호/대표자명/상호/전화/주소"/>
+          <datalist id="shop-search-list">
+            <?php foreach ($shops as $shop): ?>
+            <option value="<?= esc(trim(($shop->ds_shop_no ?? '') . ' ' . ($shop->ds_name ?? '') . ' ' . ($shop->ds_rep_name ?? '') . ' ' . ($shop->ds_biz_no ?? '') . ' ' . ($shop->ds_tel ?? '') . ' ' . ($shop->ds_addr ?? ''))) ?>"></option>
+            <?php endforeach; ?>
+          </datalist>
+        </div>
+        <div class="flex flex-wrap items-center gap-2">
+          <label class="block text-sm font-bold text-gray-700 w-28">판매소 선택 <span class="text-red-500">*</span></label>
+          <select id="shop-select" class="border border-gray-300 rounded px-3 py-1.5 text-sm w-72" name="so_ds_idx" required>
+            <option value="">선택</option>
+            <?php foreach ($shops as $shop): ?>
+            <option
+              value="<?= esc($shop->ds_idx) ?>"
+              data-shop-no="<?= esc((string) ($shop->ds_shop_no ?? '')) ?>"
+              data-name="<?= esc((string) ($shop->ds_name ?? '')) ?>"
+              data-rep-name="<?= esc((string) ($shop->ds_rep_name ?? '')) ?>"
+              data-rep-phone="<?= esc((string) ($shop->ds_rep_phone ?? '')) ?>"
+              data-tel="<?= esc((string) ($shop->ds_tel ?? '')) ?>"
+              data-address="<?= esc(trim((string) ($shop->ds_addr ?? '') . ' ' . (string) ($shop->ds_addr_detail ?? ''))) ?>"
+              data-va-bank="<?= esc((string) ($shop->ds_va_bank ?? '')) ?>"
+              data-va-account="<?= esc((string) ($shop->ds_va_account ?? '')) ?>"
+              <?= (int) old('so_ds_idx') === (int) $shop->ds_idx ? 'selected' : '' ?>
+            >
+              <?= esc(($shop->ds_shop_no ? '[' . $shop->ds_shop_no . '] ' : '') . $shop->ds_name) ?>
+            </option>
+            <?php endforeach; ?>
+          </select>
+        </div>
+      </div>
+      <div class="border border-gray-300 p-2 bg-gray-50">
+        <div class="text-sm font-bold text-gray-700 mb-2">지정판매소 정보</div>
+        <table class="w-full text-sm">
+          <tr><th class="text-left w-28 py-1">판매소 코드</th><td id="shop-info-code" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">상호</th><td id="shop-info-name" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">대표자명</th><td id="shop-info-rep" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">연락처</th><td id="shop-info-tel" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">주소</th><td id="shop-info-addr" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">가상계좌</th><td id="shop-info-va" class="py-1 text-gray-700">-</td></tr>
+        </table>
+      </div>
+    </div>
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">접수일</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44 bg-gray-100" type="date" value="<?= esc(date('Y-m-d')) ?>" readonly/>
+      <span class="text-xs text-gray-500">배달일 기본값은 접수일 다음날입니다.</span>
     </div>
-
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">배달일 <span class="text-red-500">*</span></label>
       <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="so_delivery_date" type="date" value="<?= esc(old('so_delivery_date', date('Y-m-d', strtotime('+1 day')))) ?>" required/>
     </div>
-
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">결제방법 <span class="text-red-500">*</span></label>
-      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="so_payment_type" required>
+      <select id="payment-type" class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="so_payment_type" required>
         <option value="">선택</option>
         <option value="이체" <?= old('so_payment_type') === '이체' ? 'selected' : '' ?>>이체</option>
         <option value="가상계좌" <?= old('so_payment_type') === '가상계좌' ? 'selected' : '' ?>>가상계좌</option>
       </select>
+      <span id="payment-guide" class="text-xs text-gray-500"></span>
     </div>
-
     <div class="mt-4">
-      <label class="block text-sm font-bold text-gray-700 mb-2">주문 품목</label>
+      <div class="flex items-center justify-between mb-2">
+        <label class="block text-sm font-bold text-gray-700">전화 주문 접수표</label>
+        <button type="button" id="add-order-row" class="border border-gray-300 bg-white px-3 py-1 rounded-sm text-xs text-gray-700 hover:bg-gray-50">행 추가</button>
+      </div>
       <div class="border border-gray-300 overflow-auto">
-        <table class="w-full data-table">
+        <table class="w-full data-table text-sm">
           <thead>
             <tr>
-              <th class="w-16">순번</th>
-              <th>봉투</th>
-              <th class="w-32">수량</th>
+              <th class="w-14">순번</th>
+              <th class="w-48">품목</th>
+              <th class="w-36">1박스(낱장/판매가)</th>
+              <th class="w-36">1팩(낱장/판매가)</th>
+              <th class="w-24">단가</th>
+              <th class="w-28">주문수량</th>
+              <th class="w-28">금액</th>
+              <th class="w-32">포장(박스/팩/낱장)</th>
+              <th class="w-20">행삭제</th>
             </tr>
           </thead>
-          <tbody>
+          <tbody id="order-rows">
             <?php for ($i = 0; $i < 3; $i++): ?>
-            <tr>
-              <td class="text-center"><?= $i + 1 ?></td>
+            <tr class="order-row">
+              <td class="text-center row-no"><?= $i + 1 ?></td>
               <td>
-                <select class="border border-gray-300 rounded px-2 py-1 text-sm w-full" name="item_bag_code[]">
+                <select class="border border-gray-300 rounded px-2 py-1 text-sm w-full bag-code-select" name="item_bag_code[]">
                   <option value="">선택</option>
                   <?php foreach ($bagCodes as $cd): ?>
-                  <option value="<?= esc($cd->cd_code) ?>">
+                  <?php $code = (string) $cd->cd_code; $price = $priceMap[$code] ?? null; $unit = $unitMap[$code] ?? null; ?>
+                  <option value="<?= esc($code) ?>" data-unit-price="<?= esc((string) (int) ($price->bp_consumer ?? 0)) ?>" data-box-sheets="<?= esc((string) (int) ($unit->pu_total_per_box ?? 0)) ?>" data-box-packs="<?= esc((string) (int) ($unit->pu_box_per_pack ?? 0)) ?>" data-pack-sheets="<?= esc((string) (int) ($unit->pu_pack_per_sheet ?? 0)) ?>">
                     <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
                   </option>
                   <?php endforeach; ?>
                 </select>
               </td>
-              <td>
-                <input class="border border-gray-300 rounded px-2 py-1 text-sm w-full text-right" name="item_qty[]" type="number" min="0" value="0"/>
+              <td class="text-right px-2 box-info-cell">0 / 0</td>
+              <td class="text-right px-2 pack-info-cell">0 / 0</td>
+              <td class="text-right px-2 unit-price-cell">0</td>
+              <td><input class="border border-gray-300 rounded px-2 py-1 text-sm w-full text-right item-qty-input" name="item_qty[]" type="number" min="0" value="0"/></td>
+              <td><input class="border border-gray-300 rounded px-2 py-1 text-sm w-full text-right item-amount-input" type="number" min="0" step="1" value="0"/></td>
+              <td class="text-right px-2 pack-result-cell">박스=0, 팩=0, 낱장=0</td>
+              <td class="text-center px-2">
+                <button type="button" class="remove-order-row border border-red-300 text-red-600 px-2 py-0.5 rounded text-xs hover:bg-red-50">삭제</button>
               </td>
             </tr>
             <?php endfor; ?>
           </tbody>
+          <tfoot>
+            <tr class="font-semibold bg-gray-50">
+              <td colspan="5" class="text-right px-2 py-1">합계</td>
+              <td class="text-right px-2 py-1" id="sum-qty">0</td>
+              <td class="text-right px-2 py-1" id="sum-amount">0</td>
+              <td class="text-right px-2 py-1" id="sum-pack">박스=0, 팩=0, 낱장=0</td>
+              <td></td>
+            </tr>
+          </tfoot>
         </table>
       </div>
     </div>
-
     <div class="flex gap-2 pt-2">
-      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">저장</button>
       <a href="<?= mgmt_url('shop-orders') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
     </div>
   </form>
 </div>
+<template id="order-row-template">
+  <tr class="order-row">
+    <td class="text-center row-no">1</td>
+    <td>
+      <select class="border border-gray-300 rounded px-2 py-1 text-sm w-full bag-code-select" name="item_bag_code[]">
+        <option value="">선택</option>
+        <?php foreach ($bagCodes as $cd): ?>
+        <?php $code = (string) $cd->cd_code; $price = $priceMap[$code] ?? null; $unit = $unitMap[$code] ?? null; ?>
+        <option value="<?= esc($code) ?>" data-unit-price="<?= esc((string) (int) ($price->bp_consumer ?? 0)) ?>" data-box-sheets="<?= esc((string) (int) ($unit->pu_total_per_box ?? 0)) ?>" data-box-packs="<?= esc((string) (int) ($unit->pu_box_per_pack ?? 0)) ?>" data-pack-sheets="<?= esc((string) (int) ($unit->pu_pack_per_sheet ?? 0)) ?>">
+          <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </td>
+    <td class="text-right px-2 box-info-cell">0 / 0</td>
+    <td class="text-right px-2 pack-info-cell">0 / 0</td>
+    <td class="text-right px-2 unit-price-cell">0</td>
+    <td><input class="border border-gray-300 rounded px-2 py-1 text-sm w-full text-right item-qty-input" name="item_qty[]" type="number" min="0" value="0"/></td>
+    <td><input class="border border-gray-300 rounded px-2 py-1 text-sm w-full text-right item-amount-input" type="number" min="0" step="1" value="0"/></td>
+    <td class="text-right px-2 pack-result-cell">박스=0, 팩=0, 낱장=0</td>
+    <td class="text-center px-2">
+      <button type="button" class="remove-order-row border border-red-300 text-red-600 px-2 py-0.5 rounded text-xs hover:bg-red-50">삭제</button>
+    </td>
+  </tr>
+</template>
+<script>
+  (function () {
+    const shopSearch = document.getElementById('shop-search');
+    const shopSelect = document.getElementById('shop-select');
+    const paymentType = document.getElementById('payment-type');
+    const paymentGuide = document.getElementById('payment-guide');
+    const addRowButton = document.getElementById('add-order-row');
+    const orderRows = document.getElementById('order-rows');
+    const rowTemplate = document.getElementById('order-row-template');
+    const form = shopSelect.closest('form');
+    function nf(n) { return new Intl.NumberFormat('ko-KR').format(n || 0); }
+    function updateShopInfo() {
+      const opt = shopSelect.options[shopSelect.selectedIndex];
+      const bank = opt?.dataset?.vaBank || '';
+      const account = opt?.dataset?.vaAccount || '';
+      const va = bank || account ? [bank, account].filter(Boolean).join(' ') : '-';
+      document.getElementById('shop-info-code').textContent = opt?.dataset?.shopNo || '-';
+      document.getElementById('shop-info-name').textContent = opt?.dataset?.name || '-';
+      document.getElementById('shop-info-rep').textContent = opt?.dataset?.repName || '-';
+      document.getElementById('shop-info-tel').textContent = opt?.dataset?.tel || opt?.dataset?.repPhone || '-';
+      document.getElementById('shop-info-addr').textContent = opt?.dataset?.address || '-';
+      document.getElementById('shop-info-va').textContent = va;
+      paymentGuide.textContent = paymentType.value === '가상계좌' ? ('가상계좌 안내: ' + va) : '';
+    }
+    function matchShopByKeyword(keyword) {
+      const q = (keyword || '').trim().toLowerCase();
+      if (!q) { return; }
+      for (let i = 0; i < shopSelect.options.length; i++) {
+        const opt = shopSelect.options[i];
+        const merged = [opt.dataset.shopNo || '', opt.dataset.name || '', opt.dataset.repName || '', opt.dataset.tel || '', opt.dataset.address || '', opt.text || ''].join(' ').toLowerCase();
+        if (merged.includes(q)) { shopSelect.selectedIndex = i; updateShopInfo(); return; }
+      }
+    }
+    function calcRow(row, source) {
+      const select = row.querySelector('.bag-code-select');
+      const qtyInput = row.querySelector('.item-qty-input');
+      const amountInput = row.querySelector('.item-amount-input');
+      const selected = select.options[select.selectedIndex];
+      let qty = parseInt(qtyInput.value || '0', 10) || 0;
+      const unitPrice = parseInt(selected?.dataset?.unitPrice || '0', 10) || 0;
+      const boxSheets = parseInt(selected?.dataset?.boxSheets || '0', 10) || 0;
+      const boxPacks = parseInt(selected?.dataset?.boxPacks || '0', 10) || 0;
+      const packSheets = parseInt(selected?.dataset?.packSheets || '0', 10) || 0;
+      const rawAmount = parseInt(amountInput?.value || '0', 10) || 0;
+      if (source === 'amount' && unitPrice > 0) {
+        qty = Math.max(0, Math.round(rawAmount / unitPrice));
+        qtyInput.value = String(qty);
+      }
+      let box = 0, pack = 0, sheet = qty;
+      if (boxSheets > 0) {
+        box = Math.floor(qty / boxSheets);
+        const remain = qty % boxSheets;
+        if (packSheets > 0) { pack = Math.floor(remain / packSheets); sheet = remain % packSheets; } else { sheet = remain; }
+      } else if (packSheets > 0) {
+        pack = Math.floor(qty / packSheets);
+        sheet = qty % packSheets;
+      }
+      const amount = unitPrice * qty;
+      const boxPrice = boxSheets * unitPrice;
+      const packPrice = packSheets * unitPrice;
+      row.querySelector('.box-info-cell').textContent = nf(boxSheets) + ' / ' + nf(boxPrice);
+      row.querySelector('.pack-info-cell').textContent = nf(packSheets) + ' / ' + nf(packPrice);
+      row.querySelector('.unit-price-cell').textContent = nf(unitPrice);
+      if (amountInput && source !== 'amount') {
+        amountInput.value = String(amount);
+      }
+      const innerPackCount = box * boxPacks;
+      const innerSheetCount = box * boxSheets;
+      row.querySelector('.pack-result-cell').textContent = '박스=' + nf(box) + '(내부 팩=' + nf(innerPackCount) + ', 내부 낱장=' + nf(innerSheetCount) + '), 잔여 팩=' + nf(pack) + ', 잔여 낱장=' + nf(sheet);
+      return { qty, amount, box, pack, sheet };
+    }
+    function recalcAllRows(sourceRow, sourceType) {
+      let sumQty = 0, sumAmount = 0, sumBox = 0, sumPack = 0, sumSheet = 0;
+      document.querySelectorAll('.order-row').forEach((row, index) => {
+        const noCell = row.querySelector('.row-no');
+        if (noCell) {
+          noCell.textContent = String(index + 1);
+        }
+        const source = row === sourceRow ? sourceType : 'qty';
+        const r = calcRow(row, source);
+        sumQty += r.qty; sumAmount += r.amount; sumBox += r.box; sumPack += r.pack; sumSheet += r.sheet;
+      });
+      document.getElementById('sum-qty').textContent = nf(sumQty);
+      document.getElementById('sum-amount').textContent = nf(sumAmount);
+      document.getElementById('sum-pack').textContent = '박스=' + nf(sumBox) + ', 팩=' + nf(sumPack) + ', 낱장=' + nf(sumSheet);
+    }
+    shopSearch?.addEventListener('change', (e) => matchShopByKeyword(e.target.value));
+    shopSearch?.addEventListener('blur', (e) => matchShopByKeyword(e.target.value));
+    shopSelect?.addEventListener('change', updateShopInfo);
+    paymentType?.addEventListener('change', updateShopInfo);
+    orderRows?.addEventListener('change', function (e) {
+      const row = e.target.closest('.order-row');
+      if (e.target.closest('.bag-code-select') || e.target.closest('.item-qty-input')) {
+        recalcAllRows(row, 'qty');
+      } else if (e.target.closest('.item-amount-input')) {
+        recalcAllRows(row, 'amount');
+      }
+    });
+    orderRows?.addEventListener('input', function (e) {
+      const row = e.target.closest('.order-row');
+      if (e.target.closest('.item-qty-input')) {
+        recalcAllRows(row, 'qty');
+      }
+    });
+    orderRows?.addEventListener('click', function (e) {
+      const removeButton = e.target.closest('.remove-order-row');
+      if (!removeButton) {
+        return;
+      }
+      const row = removeButton.closest('.order-row');
+      if (!row) {
+        return;
+      }
+      if (orderRows.querySelectorAll('.order-row').length <= 1) {
+        alert('최소 1개 행은 유지해야 합니다.');
+        return;
+      }
+      row.remove();
+      recalcAllRows(null, 'qty');
+    });
+    addRowButton?.addEventListener('click', function () {
+      if (!rowTemplate || !orderRows) {
+        return;
+      }
+      const fragment = rowTemplate.content.cloneNode(true);
+      orderRows.appendChild(fragment);
+      recalcAllRows(null, 'qty');
+    });
+    form?.addEventListener('submit', function (e) {
+      let hasItem = false;
+      document.querySelectorAll('.order-row').forEach((row) => {
+        const code = row.querySelector('.bag-code-select').value;
+        const qty = parseInt(row.querySelector('.item-qty-input').value || '0', 10) || 0;
+        if (code && qty > 0) { hasItem = true; }
+      });
+      if (!hasItem) { e.preventDefault(); alert('주문 품목과 수량을 1개 이상 입력해 주세요.'); }
+    });
+    updateShopInfo();
+    recalcAllRows(null, 'qty');
+  })();
+</script>

app/Views/admin/shop_order/index.php

@@ -26,6 +26,7 @@
         <th>판매소</th>
         <th>접수일</th>
         <th>배달일</th>
+        <th>접수채널</th>
         <th>결제</th>
         <th>입금</th>
         <th>수령</th>
@@ -42,6 +43,12 @@
         <td class="text-left pl-2"><?= esc($row->so_ds_name) ?></td>
         <td class="text-center"><?= esc($row->so_order_date) ?></td>
         <td class="text-center"><?= esc($row->so_delivery_date) ?></td>
+        <td class="text-center">
+          <?php
+            $channelMap = ['phone' => '전화', 'web' => '웹', 'app' => '앱', 'counter' => '창구'];
+            echo esc($channelMap[$row->so_channel ?? ''] ?? ($row->so_channel ?? '전화'));
+          ?>
+        </td>
         <td class="text-center"><?= esc($row->so_payment_type) ?></td>
         <td class="text-center">
           <?php
@@ -72,7 +79,7 @@
       </tr>
       <?php endforeach; ?>
       <?php if (empty($list)): ?>
-      <tr><td colspan="11" class="text-center text-gray-400 py-4">등록된 주문이 없습니다.</td></tr>
+      <tr><td colspan="12" class="text-center text-gray-400 py-4">등록된 주문이 없습니다.</td></tr>
       <?php endif; ?>
     </tbody>
   </table>

app/Views/auth/login.php

@@ -5,6 +5,7 @@
 <meta content="width=device-width, initial-scale=1.0" name="viewport"/>
 <title>로그인 - 종량제 시스템</title>
 <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
 <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&amp;display=swap" rel="stylesheet"/>
 <script>
 tailwind.config = {

app/Views/auth/login_two_factor.php

@@ -5,6 +5,7 @@
 <meta content="width=device-width, initial-scale=1.0" name="viewport"/>
 <title>2차 인증 - 종량제 시스템</title>
 <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
 <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&amp;display=swap" rel="stylesheet"/>
 <script>
 tailwind.config = {

app/Views/auth/register.php

@@ -5,6 +5,7 @@
 <meta content="width=device-width, initial-scale=1.0" name="viewport"/>
 <title>회원가입 - 종량제 시스템</title>
 <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
 <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&amp;display=swap" rel="stylesheet"/>
 <script>
 tailwind.config = {

app/Views/auth/totp_setup.php

@@ -5,6 +5,7 @@
 <meta content="width=device-width, initial-scale=1.0" name="viewport"/>
 <title>2차 인증 등록 - 종량제 시스템</title>
 <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
 <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&amp;display=swap" rel="stylesheet"/>
 <script>
 tailwind.config = {

app/Views/bag/analytics_monthly_trend.php

@@ -0,0 +1,123 @@
+<?php
+$baseYm = (string) ($baseYm ?? date('Y-m'));
+$baseYmDot = str_replace('-', '.', $baseYm);
+$trendBasis = (string) ($trendBasis ?? 'year_avg');
+$deviationMin = (float) ($deviationMin ?? 0);
+$queried = (bool) ($queried ?? false);
+$filters = is_array($filters ?? null) ? $filters : [];
+$rows = is_array($rows ?? null) ? $rows : [];
+$agencies = is_array($filters['agencies'] ?? null) ? $filters['agencies'] : [];
+$saIdx = (int) ($saIdx ?? 0);
+$reportMeta = is_array($reportMeta ?? null) ? $reportMeta : [];
+$shopCount = (int) ($reportMeta['shopCount'] ?? 0);
+$monthSalesShops = (int) ($reportMeta['monthSalesShops'] ?? 0);
+$error = (string) ($error ?? '');
+$lgPickNotice = (string) ($lgPickNotice ?? '');
+$prevAvgLabel = ($trendBasis ?? '') === 'month' ? '전년 동월' : '전년 평균';
+?>
+<?= view('components/print_header', [
+    'printTitle'      => '월별 판매 추이 분석',
+    'printExtraLines' => ['기준년월: ' . $baseYmDot, '(단위: 매)'],
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">월별 판매 추이 분석</span>
+    <div class="flex gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm">인쇄</button>
+      <a href="<?= base_url('dashboard') ?>" class="border border-gray-400 text-gray-700 px-3 py-1 rounded-sm text-sm">종료</a>
+    </div>
+  </div>
+</section>
+
+<section class="p-2 bg-white border-b border-gray-200 no-print text-sm">
+  <form method="get" action="<?= site_url('bag/analytics/monthly-trend') ?>" class="flex flex-wrap items-end gap-3">
+    <input type="hidden" name="search" value="1"/>
+    <div>
+      <label class="block text-gray-600 mb-0.5">기준년월</label>
+      <input type="month" name="base_ym" value="<?= esc($baseYm) ?>" class="border border-gray-300 rounded px-2 py-1 min-w-[11rem] w-full max-w-[14rem]"/>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">판매추이기준</label>
+      <select name="trend_basis" class="border border-gray-300 rounded px-2 py-1 min-w-[12rem] w-full max-w-[16rem]">
+        <option value="year_avg" <?= $trendBasis === 'year_avg' ? 'selected' : '' ?>>년 평균</option>
+        <option value="month" <?= $trendBasis === 'month' ? 'selected' : '' ?>>동월(전년)</option>
+      </select>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">편차</label>
+      <input type="number" name="deviation_min" value="<?= esc((string) $deviationMin) ?>" step="0.01" min="0" class="border border-gray-300 rounded px-2 py-1 w-28"/>
+      <span class="text-gray-500">% 이상(절대값)</span>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">대행소</label>
+      <select name="sa_idx" class="border border-gray-300 rounded px-2 py-1 min-w-[14rem] w-full max-w-[18rem]">
+        <option value="0">전체</option>
+        <?php foreach ($agencies as $agency): ?>
+        <?php $aid = (int) ($agency->sa_idx ?? 0); ?>
+        <option value="<?= $aid ?>" <?= $saIdx === $aid ? 'selected' : '' ?>><?= esc((string) ($agency->sa_name ?? '')) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">조회</button>
+  </form>
+  <p class="text-xs text-gray-500 mt-1">(단위: 매) · <?= esc($prevAvgLabel) ?> 대비 기준월 판매량 편차를 표시합니다.</p>
+</section>
+
+<?php if ($error !== ''): ?>
+<div class="m-2 p-3 border border-red-200 bg-red-50 text-sm text-red-800 no-print"><?= esc($error) ?></div>
+<?php endif; ?>
+<?php if ($lgPickNotice !== ''): ?>
+<div class="m-2 p-3 border border-blue-200 bg-blue-50 text-sm text-blue-900 no-print"><?= esc($lgPickNotice) ?></div>
+<?php endif; ?>
+
+<?php if ($queried && $monthSalesShops === 0 && $shopCount > 0): ?>
+<div class="m-2 p-3 border border-amber-200 bg-amber-50 text-sm text-amber-900 no-print">
+  <strong><?= esc($baseYmDot) ?></strong> 기준월에 등록된 판매 실적이 없습니다.
+  (지정판매소 <?= number_format($shopCount) ?>곳 · 해당 월 판매 <?= number_format($monthSalesShops) ?>곳)
+  판매 데이터가 있는 월(예: 2026-05)로 기준년월을 바꿔 조회해 보세요.
+</div>
+<?php endif; ?>
+
+<div class="m-2 border border-gray-300">
+  <div class="bg-gray-100 px-3 py-1.5 text-sm font-bold border-b">월별 판매 추이 분석 조회 내역</div>
+  <div class="overflow-auto max-h-[28rem]">
+    <table class="w-full data-table text-sm">
+      <thead>
+        <tr>
+          <th>대행소</th>
+          <th class="w-24">판매소번호</th>
+          <th>지정판매소</th>
+          <th class="w-20">성명</th>
+          <th class="w-20 text-right"><?= esc($prevAvgLabel) ?></th>
+          <th class="w-20 text-right">월 판매량</th>
+          <th class="w-20 text-right">평균 차</th>
+          <th class="w-16 text-right">편차(%)</th>
+          <th class="w-24 text-center">지정일자</th>
+        </tr>
+      </thead>
+      <tbody>
+        <?php if (! $queried): ?>
+        <tr><td colspan="9" class="text-center text-gray-400 py-8">조회 조건 입력 후 조회</td></tr>
+        <?php elseif ($rows === [] && $shopCount === 0): ?>
+        <tr><td colspan="9" class="text-center text-gray-500 py-8">등록된 지정판매소가 없습니다.</td></tr>
+        <?php elseif ($rows === []): ?>
+        <tr><td colspan="9" class="text-center text-gray-500 py-8">편차 조건(|%|)에 맞는 자료가 없습니다. (0%이면 전체 표시)</td></tr>
+        <?php endif; ?>
+        <?php foreach ($rows as $row): ?>
+        <tr>
+          <td class="text-left pl-2"><?= esc((string) ($row['agency_name'] ?? '')) ?></td>
+          <td class="text-center"><?= esc((string) ($row['shop_no'] ?? '')) ?></td>
+          <td class="text-left pl-2"><?= esc((string) ($row['shop_name'] ?? '')) ?></td>
+          <td class="text-center"><?= esc((string) ($row['rep_name'] ?? '')) ?></td>
+          <td class="text-right tabular-nums"><?= number_format((int) ($row['prev_avg'] ?? 0)) ?></td>
+          <td class="text-right tabular-nums"><?= number_format((int) ($row['monthly_qty'] ?? 0)) ?></td>
+          <td class="text-right tabular-nums"><?= number_format((int) ($row['avg_diff'] ?? 0)) ?></td>
+          <td class="text-right tabular-nums"><?= esc((string) ($row['deviation_pct'] ?? '0')) ?></td>
+          <td class="text-center"><?= esc((string) ($row['designated_at'] ?? '')) ?></td>
+        </tr>
+        <?php endforeach; ?>
+      </tbody>
+    </table>
+  </div>
+</div>

app/Views/bag/analytics_seasonal_trend.php

@@ -0,0 +1,104 @@
+<?php
+$baseYear = (int) ($baseYear ?? (int) date('Y'));
+$season = (string) ($season ?? 'spring');
+$seasonLabel = (string) ($seasonLabel ?? '봄');
+$seasonMonthsLabel = (string) ($seasonMonthsLabel ?? '');
+$deviationMin = (float) ($deviationMin ?? 0);
+$queried = (bool) ($queried ?? false);
+$filters = is_array($filters ?? null) ? $filters : [];
+$rows = is_array($rows ?? null) ? $rows : [];
+$seasonCatalog = \App\Libraries\BagAnalyticsReportBuilder::seasonCatalog();
+$seasonScope = $seasonMonthsLabel !== ''
+    ? $baseYear . '년 ' . $seasonLabel . ' (' . $seasonMonthsLabel . ')'
+    : (string) $baseYear . '년 ' . $seasonLabel;
+?>
+<?= view('components/print_header', [
+    'printTitle'      => '계절별 판매 추이 분석',
+    'printExtraLines' => ['기준: ' . $seasonScope, '(단위: 매)'],
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">계절별 판매 추이 분석</span>
+    <div class="flex gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm">인쇄</button>
+      <a href="<?= base_url('dashboard') ?>" class="border border-gray-400 text-gray-700 px-3 py-1 rounded-sm text-sm">종료</a>
+    </div>
+  </div>
+</section>
+
+<section class="p-2 bg-white border-b border-gray-200 no-print text-sm">
+  <form id="seasonal-trend-form" method="get" action="<?= site_url('bag/analytics/seasonal-trend') ?>" class="flex flex-wrap items-end gap-3">
+    <input type="hidden" name="search" value="1"/>
+    <div>
+      <label class="block text-gray-600 mb-0.5">기준년도</label>
+      <input type="number" name="base_year" value="<?= (int) $baseYear ?>" min="2000" max="2100" class="border border-gray-300 rounded px-2 py-1 min-w-[7rem] w-28"/>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">계절선택</label>
+      <select name="season" class="border border-gray-300 rounded px-2 py-1 min-w-[14rem] w-full max-w-[18rem]" onchange="this.form.submit()">
+        <?php foreach ($seasonCatalog as $val => $def): ?>
+        <option value="<?= esc($val, 'attr') ?>" <?= $season === $val ? 'selected' : '' ?>>
+          <?= esc((string) $def['label']) ?> (<?= esc((string) $def['months_label']) ?>)
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div>
+      <label class="block text-gray-600 mb-0.5">편차</label>
+      <input type="number" name="deviation_min" value="<?= esc((string) $deviationMin) ?>" step="0.01" min="0" class="border border-gray-300 rounded px-2 py-1 w-28"/>
+      <span class="text-gray-500">% 이상(절대값)</span>
+    </div>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">조회</button>
+  </form>
+  <p class="text-xs text-gray-500 mt-1">
+    (단위: 매) · 계절을 바꾸면 자동 조회됩니다.
+    <?php if ($queried && $seasonMonthsLabel !== ''): ?>
+    · 현재: <strong><?= esc($seasonScope) ?></strong> 판매 월평균(3개월 합÷3) vs 전년 동일 계절
+    <?php endif; ?>
+  </p>
+</section>
+
+<div class="m-2 border border-gray-300">
+  <div class="bg-gray-100 px-3 py-1.5 text-sm font-bold border-b">
+    계절별 판매 추이 분석 조회 내역
+    <?php if ($queried): ?> — <?= esc($seasonScope) ?><?php endif; ?>
+  </div>
+  <div class="overflow-auto max-h-[28rem]">
+    <table class="w-full data-table text-sm">
+      <thead>
+        <tr>
+          <th>대행소</th>
+          <th>지정판매소</th>
+          <th class="w-24">판매소번호</th>
+          <th class="w-20">성명</th>
+          <th class="w-24 text-right">전년 계절평균</th>
+          <th class="w-24 text-right">기준년 계절평균</th>
+          <th class="w-20 text-right">평균 차</th>
+          <th class="w-16 text-right">편차(%)</th>
+          <th class="w-24 text-center">지정일자</th>
+        </tr>
+      </thead>
+      <tbody>
+        <?php if (! $queried): ?>
+        <tr><td colspan="9" class="text-center text-gray-400 py-8">조회 조건 입력 후 조회</td></tr>
+        <?php elseif ($rows === []): ?>
+        <tr><td colspan="9" class="text-center text-gray-500 py-8">편차 조건(|%|)에 맞는 자료가 없습니다.</td></tr>
+        <?php endif; ?>
+        <?php foreach ($rows as $row): ?>
+        <tr>
+          <td class="text-left pl-2"><?= esc((string) ($row['agency_name'] ?? '')) ?></td>
+          <td class="text-left pl-2"><?= esc((string) ($row['shop_name'] ?? '')) ?></td>
+          <td class="text-center"><?= esc((string) ($row['shop_no'] ?? '')) ?></td>
+          <td class="text-center"><?= esc((string) ($row['rep_name'] ?? '')) ?></td>
+          <td class="text-right tabular-nums"><?= number_format((int) ($row['prev_season_avg'] ?? 0)) ?></td>
+          <td class="text-right tabular-nums"><?= number_format((int) ($row['base_season_avg'] ?? 0)) ?></td>
+          <td class="text-right tabular-nums"><?= number_format((int) ($row['avg_diff'] ?? 0)) ?></td>
+          <td class="text-right tabular-nums"><?= esc((string) ($row['deviation_pct'] ?? '0')) ?></td>
+          <td class="text-center"><?= esc((string) ($row['designated_at'] ?? '')) ?></td>
+        </tr>
+        <?php endforeach; ?>
+      </tbody>
+    </table>
+  </div>
+</div>

app/Views/bag/analytics_yoy.php

@@ -0,0 +1,99 @@
+<?php
+$year = (int) ($year ?? (int) date('Y'));
+$queried = (bool) ($queried ?? false);
+$filters = is_array($filters ?? null) ? $filters : [];
+$report = is_array($report ?? null) ? $report : [];
+$lgName = (string) ($lgName ?? '');
+$rows = is_array($report['rows'] ?? null) ? $report['rows'] : [];
+$months = is_array($report['months'] ?? null) ? $report['months'] : range(1, 12);
+$prevYear = (int) ($report['prevYear'] ?? $year - 1);
+$printExtra = [
+    $lgName !== '' ? $lgName : '',
+    '(단위: 매, 원) ' . $year . '년',
+];
+?>
+<?= view('components/print_header', ['printTitle' => '전년대비 판매 통계분석', 'printExtraLines' => $printExtra]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">전년 대비 판매 분석</span>
+    <div class="flex gap-2">
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm">인쇄</button>
+      <a href="<?= base_url('dashboard') ?>" class="border border-gray-400 text-gray-700 px-3 py-1 rounded-sm text-sm">종료</a>
+    </div>
+  </div>
+</section>
+
+<section class="p-2 bg-white border-b border-gray-200 no-print text-sm">
+  <form method="get" action="<?= site_url('bag/analytics/year-over-year') ?>" class="flex flex-wrap items-end gap-3">
+    <input type="hidden" name="search" value="1"/>
+    <div>
+      <label class="block text-gray-600 mb-0.5">조회년도</label>
+      <input type="number" name="year" value="<?= (int) $year ?>" min="2000" max="2100" class="border border-gray-300 rounded px-2 py-1 w-24"/>
+    </div>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">조회</button>
+  </form>
+</section>
+
+
+<div class="m-2 border border-gray-300 overflow-auto">
+  <p class="text-center text-sm font-bold py-2 bg-gray-50 border-b">전년대비 판매 통계분석</p>
+  <table class="w-full data-table text-xs">
+    <thead>
+      <tr>
+        <th rowspan="2" class="w-32">품목</th>
+        <th rowspan="2" class="w-14">구분</th>
+        <th rowspan="2" class="w-12">년도</th>
+        <th rowspan="2" class="w-16">계</th>
+        <?php foreach ($months as $mo): ?>
+        <th class="w-14"><?= (int) $mo ?>월</th>
+        <?php endforeach; ?>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php if ($queried && $rows === []): ?>
+      <tr><td colspan="<?= 4 + count($months) ?>" class="text-center text-gray-500 py-6">해당 자료가 없습니다.</td></tr>
+      <?php endif; ?>
+      <?php
+        $byProduct = [];
+        foreach ($rows as $block) {
+            $code = (string) ($block['bag_code'] ?? '');
+            if (! isset($byProduct[$code])) {
+                $byProduct[$code] = ['name' => (string) ($block['bag_name'] ?? ''), 'blocks' => []];
+            }
+            $byProduct[$code]['blocks'][] = $block;
+        }
+        foreach ($byProduct as $product):
+          $productRowspan = 0;
+          foreach ($product['blocks'] as $b) {
+              $productRowspan += count($b['lines'] ?? []);
+          }
+          $printedProduct = false;
+          foreach ($product['blocks'] as $block):
+            $sectionRows = count($block['lines'] ?? []);
+            $sectionPrinted = false;
+            foreach ($block['lines'] ?? [] as $line):
+      ?>
+      <tr>
+        <?php if (! $printedProduct): ?>
+        <td class="text-left pl-2 font-medium" rowspan="<?= (int) $productRowspan ?>"><?= esc($product['name']) ?></td>
+        <?php $printedProduct = true; endif; ?>
+        <?php if (! $sectionPrinted): ?>
+        <td class="text-center" rowspan="<?= (int) $sectionRows ?>"><?= esc((string) ($block['section'] ?? '')) ?></td>
+        <?php $sectionPrinted = true; endif; ?>
+        <td class="text-center"><?= esc((string) ($line['label'] ?? '')) ?></td>
+        <td class="tabular-nums font-semibold"><?= number_format((int) ($line['total'] ?? 0)) ?></td>
+        <?php foreach ($months as $mo): ?>
+        <td class="tabular-nums <?= ($line['label'] ?? '') === '증감' && (int) (($line['months'][$mo] ?? 0)) < 0 ? 'text-red-600' : '' ?>">
+          <?= number_format((int) (($line['months'][$mo] ?? 0))) ?>
+        </td>
+        <?php endforeach; ?>
+      </tr>
+      <?php
+            endforeach;
+          endforeach;
+        endforeach;
+      ?>
+    </tbody>
+  </table>
+</div>

app/Views/bag/code_details.php

@@ -6,6 +6,10 @@
 $canManage = ! empty($canManage);
 $rowCanEdit = $rowCanEdit ?? [];
 $showActionsCol = $canManage;
+$rowStartNo = 1;
+if (isset($pager) && $pager !== null) {
+    $rowStartNo = (int) ($pager->getCurrentPage() - 1) * (int) $pager->getPerPage() + 1;
+}
 ?>
 <div class="space-y-3">
   <?= view('components/print_header', ['printTitle' => '세부코드 - ' . esc($kind->ck_name)]) ?>
@@ -41,13 +45,13 @@ $showActionsCol = $canManage;
         </tr>
       </thead>
       <tbody>
-        <?php foreach ($list as $row): ?>
+        <?php $rowNo = $rowStartNo; foreach ($list as $row): ?>
         <?php
           $isPlatform = (($row->cd_source ?? 'platform') === 'platform' && (int) ($row->cd_lg_idx ?? 0) === 0);
           $scopeLabel = $isPlatform ? '공통' : '지자체';
         ?>
         <tr>
-          <td class="text-center"><?= esc((string) $row->cd_idx) ?></td>
+          <td class="text-center"><?= (string) $rowNo ?></td>
           <td class="text-center font-mono"><?= esc($row->cd_code) ?></td>
           <td><?= esc($row->cd_name) ?></td>
           <td class="text-center text-xs"><?= esc($scopeLabel) ?></td>
@@ -68,6 +72,7 @@ $showActionsCol = $canManage;
           </td>
           <?php endif; ?>
         </tr>
+        <?php $rowNo++; ?>
         <?php endforeach; ?>
       </tbody>
     </table>

app/Views/bag/code_kinds.php

@@ -19,7 +19,7 @@ $detailColCount   = 7 + ($canManageDetails ? 1 : 0);
       <h3 class="text-base font-bold text-gray-700">기본코드 종류</h3>
       <div class="flex flex-wrap items-center gap-2 text-xs sm:text-sm">
         <?php if ($canManageKinds): ?>
-        <a href="<?= base_url('admin/code-kinds/create') ?>" class="inline-flex items-center rounded bg-[#1c4e80] px-3 py-1.5 text-white shadow hover:opacity-90">코드 종류 등록</a>
+        <a href="<?= base_url('admin/code-kinds/create') ?>" class="inline-flex items-center rounded bg-[#1c4e80] px-3 py-1.5 text-white shadow hover:opacity-90">기본코드 등록</a>
         <?php else: ?>
         <span class="text-gray-500">코드 종류 등록·수정은 super admin·본부 관리자만 가능합니다.</span>
         <?php endif; ?>
@@ -28,10 +28,10 @@ $detailColCount   = 7 + ($canManageDetails ? 1 : 0);
     <div class="border border-gray-300 overflow-auto">
       <table class="data-table w-full">
         <thead><tr>
-          <th class="w-14"><?= $showKindActions ? 'PK' : '번호' ?></th>
+          <th class="w-14">번호</th>
           <th class="w-24">코드</th>
           <th>코드명</th>
-          <th class="w-24">세부건수</th>
+          <th class="w-24">세부코드</th>
           <th class="w-20">상태</th>
           <th class="w-40">등록일</th>
           <?php if ($showKindActions): ?>
@@ -47,7 +47,7 @@ $detailColCount   = 7 + ($canManageDetails ? 1 : 0);
           ?>
           <tr class="<?= $isSelected ? 'bg-blue-50' : '' ?> cursor-pointer hover:bg-blue-50"
               onclick="window.location.href='<?= esc($detailUrl, 'attr') ?>'">
-            <td class="text-center"><?= $showKindActions ? esc((string) $row->ck_idx) : (string) $i ?></td>
+            <td class="text-center"><?= (string) $i ?></td>
             <td class="text-center font-mono"><?= esc($row->ck_code) ?></td>
             <td><?= esc($row->ck_name) ?></td>
             <td class="text-center"><?= (int) ($countMap[$row->ck_idx] ?? 0) ?>개</td>
@@ -106,13 +106,13 @@ $detailColCount   = 7 + ($canManageDetails ? 1 : 0);
           </thead>
           <tbody>
             <?php if (! empty($detailList)): ?>
-              <?php foreach ($detailList as $row): ?>
+              <?php $dNo = 0; foreach ($detailList as $row): $dNo++; ?>
               <?php
                 $isPlatform = (($row->cd_source ?? 'platform') === 'platform' && (int) ($row->cd_lg_idx ?? 0) === 0);
                 $scopeLabel = $isPlatform ? '공통' : '지자체';
               ?>
               <tr>
-                <td class="text-center"><?= esc((string) $row->cd_idx) ?></td>
+                <td class="text-center"><?= (string) $dNo ?></td>
                 <td class="text-center font-mono"><?= esc($row->cd_code) ?></td>
                 <td><?= esc($row->cd_name) ?></td>
                 <td class="text-center text-xs"><?= esc($scopeLabel) ?></td>

app/Views/bag/create_bag_issue.php

@@ -1,70 +1,482 @@
+<?php
+$bagMeta = is_array($bagMeta ?? null) ? $bagMeta : [];
+$inventoryMap = is_array($inventoryMap ?? null) ? $inventoryMap : [];
+$availableBagRows = is_array($availableBagRows ?? null) ? $availableBagRows : [];
+$recentIssueRows = is_array($recentIssueRows ?? null) ? $recentIssueRows : [];
+$dongCodes = is_array($dongCodes ?? null) ? $dongCodes : [];
+$freeDongSet = is_array($freeDongSet ?? null) ? $freeDongSet : [];
+$destTypeOptions = is_array($destTypeOptions ?? null) ? $destTypeOptions : ['동사무소', '구청', '기타'];
+$defaultDestType = (string) old('bi2_dest_type', (string) ($destTypeOptions[0] ?? '구청'));
+
+$oldItemCodes = old('item_bag_code');
+$oldItemQtys = old('item_qty');
+$oldItemPacks = old('item_pack');
+$oldItemCodes = is_array($oldItemCodes) ? $oldItemCodes : [];
+$oldItemQtys = is_array($oldItemQtys) ? $oldItemQtys : [];
+$oldItemPacks = is_array($oldItemPacks) ? $oldItemPacks : [];
+
+$initialRows = [];
+$oldCount = max(count($oldItemCodes), count($oldItemQtys), count($oldItemPacks));
+for ($i = 0; $i < $oldCount; $i++) {
+    $initialRows[] = [
+        'code' => trim((string) ($oldItemCodes[$i] ?? '')),
+        'qty' => max(0, (int) ($oldItemQtys[$i] ?? 0)),
+        'pack' => (string) ($oldItemPacks[$i] ?? 'sheet'),
+    ];
+}
+if ($initialRows === []) {
+    $initialRows[] = ['code' => '', 'qty' => 0, 'pack' => 'sheet'];
+}
+?>
+
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
   <span class="text-sm font-bold text-gray-700">무료용 불출 처리</span>
 </section>
-<div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('bag/issue/store') ?>" method="POST" class="space-y-4">
+
+<div class="border border-gray-300 p-3 mt-2 bg-white">
+  <form action="<?= base_url('bag/issue/store') ?>" method="POST" class="space-y-3" id="bag-issue-form">
     <?= csrf_field() ?>
 
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">연도 <span class="text-red-500">*</span></label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="bi2_year" type="number" min="2000" max="2099" value="<?= esc(old('bi2_year', date('Y'))) ?>" required/>
+    <div class="grid grid-cols-1 md:grid-cols-2 xl:grid-cols-6 gap-2 text-sm">
+      <div class="flex items-center gap-2 min-w-0">
+        <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">불출년도</label>
+        <input class="border border-gray-300 rounded px-2 py-1 w-24 max-w-full text-right" name="bi2_year" type="number" min="2000" max="2099" value="<?= esc(old('bi2_year', date('Y'))) ?>" required/>
+      </div>
+      <div class="flex items-center gap-2 min-w-0">
+        <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">분기</label>
+        <select class="border border-gray-300 rounded px-2 py-1 w-24 max-w-full" name="bi2_quarter" required>
+          <option value="1" <?= old('bi2_quarter', (string) ceil((int) date('n') / 3)) === '1' ? 'selected' : '' ?>>1/4</option>
+          <option value="2" <?= old('bi2_quarter', (string) ceil((int) date('n') / 3)) === '2' ? 'selected' : '' ?>>2/4</option>
+          <option value="3" <?= old('bi2_quarter', (string) ceil((int) date('n') / 3)) === '3' ? 'selected' : '' ?>>3/4</option>
+          <option value="4" <?= old('bi2_quarter', (string) ceil((int) date('n') / 3)) === '4' ? 'selected' : '' ?>>4/4</option>
+        </select>
+      </div>
+      <div class="flex items-center gap-2 min-w-0">
+        <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">불출구분</label>
+        <select class="border border-gray-300 rounded px-2 py-1 w-28 max-w-full" name="bi2_issue_type" id="bi2_issue_type" required>
+          <option value="무료용" <?= old('bi2_issue_type', '무료용') === '무료용' ? 'selected' : '' ?>>무료용</option>
+          <option value="공공용" <?= old('bi2_issue_type') === '공공용' ? 'selected' : '' ?>>공공용</option>
+        </select>
+      </div>
+      <div class="flex items-center gap-2 min-w-0">
+        <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">불출일</label>
+        <input class="border border-gray-300 rounded px-2 py-1 w-36 max-w-full" name="bi2_issue_date" type="date" value="<?= esc(old('bi2_issue_date', date('Y-m-d'))) ?>" required/>
+      </div>
+      <div class="flex items-center gap-2 min-w-0">
+        <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">불출처구분</label>
+        <select class="border border-gray-300 rounded px-2 py-1 w-28 max-w-full" name="bi2_dest_type" id="bi2_dest_type">
+          <?php foreach ($destTypeOptions as $option): ?>
+          <option value="<?= esc($option) ?>" <?= $defaultDestType === $option ? 'selected' : '' ?>><?= esc($option) ?></option>
+          <?php endforeach; ?>
+        </select>
+      </div>
+      <div class="flex items-center gap-2 min-w-0 md:col-span-2 xl:col-span-2">
+        <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">불출처(동)</label>
+        <select class="border border-gray-300 rounded px-2 py-1 w-full min-w-[20rem]" id="bi2_dest_name" name="bi2_dest_name" required>
+          <option value="">선택</option>
+          <?php foreach ($dongCodes as $dong): ?>
+          <?php $dCode = (string) ($dong->cd_code ?? ''); ?>
+          <?php $dName = (string) ($dong->cd_name ?? $dCode); ?>
+          <?php $hasFree = isset($freeDongSet[$dCode]); ?>
+          <?php $oldDest = (string) old('bi2_dest_name'); ?>
+          <option
+            value="<?= esc($dName) ?>"
+            data-dong-code="<?= esc($dCode) ?>"
+            data-has-free="<?= $hasFree ? '1' : '0' ?>"
+            <?= $oldDest === $dName ? 'selected' : '' ?>
+          >
+            <?= esc($dName) ?><?= $hasFree ? ' (무료용 가능)' : ' (무료용 없음)' ?>
+          </option>
+          <?php endforeach; ?>
+        </select>
+        <input type="hidden" name="bi2_dest_dong_code" id="bi2_dest_dong_code" value="<?= esc((string) old('bi2_dest_dong_code')) ?>" />
+      </div>
     </div>
 
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">분기 <span class="text-red-500">*</span></label>
-      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32" name="bi2_quarter" required>
-        <option value="">선택</option>
-        <option value="1" <?= old('bi2_quarter') === '1' ? 'selected' : '' ?>>1</option>
-        <option value="2" <?= old('bi2_quarter') === '2' ? 'selected' : '' ?>>2</option>
-        <option value="3" <?= old('bi2_quarter') === '3' ? 'selected' : '' ?>>3</option>
-        <option value="4" <?= old('bi2_quarter') === '4' ? 'selected' : '' ?>>4</option>
-      </select>
+    <div class="border border-gray-300 rounded p-2 bg-gray-50 space-y-2">
+      <div class="flex flex-wrap items-center gap-2 text-sm">
+        <label class="font-bold text-gray-700">바코드 스캔</label>
+        <input
+          id="barcode_input"
+          type="text"
+          class="border border-gray-300 rounded px-2 py-1 w-72"
+          placeholder="스캐너로 바코드를 입력 후 Enter"
+          autocomplete="off"
+        />
+        <button type="button" id="add-row-btn" class="border border-gray-300 text-gray-700 px-3 py-1 rounded-sm hover:bg-white">행 추가</button>
+        <span class="text-xs text-gray-500">동일 바코드 연속 스캔은 무시됩니다.</span>
+      </div>
+      <div class="text-xs text-gray-600">
+        입고 재고가 있는 봉투/스티커만 불출 가능합니다. 저장 시 포장단위가 낱장으로 환산되어 재고가 차감됩니다.
+      </div>
     </div>
 
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">구분 <span class="text-red-500">*</span></label>
-      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bi2_issue_type" required>
-        <option value="">선택</option>
-        <option value="무료용" <?= old('bi2_issue_type') === '무료용' ? 'selected' : '' ?>>무료용</option>
-        <option value="공공용" <?= old('bi2_issue_type') === '공공용' ? 'selected' : '' ?>>공공용</option>
-      </select>
-    </div>
-
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">불출일 <span class="text-red-500">*</span></label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bi2_issue_date" type="date" value="<?= esc(old('bi2_issue_date', date('Y-m-d'))) ?>" required/>
-    </div>
-
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">불출처 유형</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bi2_dest_type" type="text" placeholder="동사무소" value="<?= esc(old('bi2_dest_type')) ?>"/>
-    </div>
-
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">불출처명 <span class="text-red-500">*</span></label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bi2_dest_name" type="text" value="<?= esc(old('bi2_dest_name')) ?>" required/>
-    </div>
-
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">봉투코드 <span class="text-red-500">*</span></label>
-      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bi2_bag_code" required>
-        <option value="">선택</option>
-        <?php foreach ($bagCodes as $cd): ?>
-        <option value="<?= esc($cd->cd_code) ?>" <?= old('bi2_bag_code') === $cd->cd_code ? 'selected' : '' ?>>
-          <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
-        </option>
-        <?php endforeach; ?>
-      </select>
-    </div>
-
-    <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">수량 <span class="text-red-500">*</span></label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="bi2_qty" type="number" min="0" value="<?= esc(old('bi2_qty', '0')) ?>" required/>
+    <div class="border border-gray-300 overflow-auto">
+      <table class="w-full data-table text-sm" id="issue-item-table">
+        <thead>
+          <tr>
+            <th class="w-14">No</th>
+            <th class="w-44">봉투코드</th>
+            <th>봉투종류</th>
+            <th class="w-28">수량</th>
+            <th class="w-28">포장</th>
+            <th class="w-32">재고(낱장)</th>
+            <th class="w-36">환산(낱장)</th>
+            <th class="w-20">작업</th>
+          </tr>
+        </thead>
+        <tbody id="issue-item-body"></tbody>
+        <tfoot>
+          <tr class="bg-gray-50 font-semibold">
+            <td colspan="6" class="text-right pr-2">합계(환산 낱장)</td>
+            <td class="text-right pr-2" id="sum_sheet_qty">0</td>
+            <td></td>
+          </tr>
+        </tfoot>
+      </table>
     </div>
 
     <div class="flex gap-2 pt-2">
-      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
-      <a href="<?= base_url('bag/issue') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">저장</button>
+      <a href="<?= base_url('bag/issue/cancel') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
     </div>
   </form>
 </div>
+
+<div class="grid grid-cols-1 xl:grid-cols-2 gap-2 mt-2">
+  <section class="border border-gray-300 bg-white">
+    <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">불출 가능 봉투(현재 재고)</div>
+    <div class="overflow-auto max-h-[300px]">
+      <table class="w-full data-table text-sm">
+        <thead>
+          <tr>
+            <th class="w-12">No</th>
+            <th class="w-28">봉투코드</th>
+            <th>봉투명</th>
+            <th class="w-24">재고(낱장)</th>
+            <th class="w-24">팩당 낱장</th>
+            <th class="w-24">박스당 낱장</th>
+          </tr>
+        </thead>
+        <tbody>
+          <?php if ($availableBagRows !== []): ?>
+          <?php foreach ($availableBagRows as $idx => $row): ?>
+          <tr>
+            <td class="text-center"><?= $idx + 1 ?></td>
+            <td class="text-center"><?= esc((string) ($row['bag_code'] ?? '')) ?></td>
+            <td class="pl-2"><?= esc((string) ($row['bag_name'] ?? '')) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($row['inventory_qty'] ?? 0)) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($row['pack_per_sheet'] ?? 1)) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($row['total_per_box'] ?? 1)) ?></td>
+          </tr>
+          <?php endforeach; ?>
+          <?php else: ?>
+          <tr>
+            <td colspan="6" class="text-center text-gray-400 py-4">불출 가능한 재고가 없습니다.</td>
+          </tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </section>
+
+  <section class="border border-gray-300 bg-white">
+    <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">최근 불출 내역</div>
+    <div class="overflow-auto max-h-[300px]">
+      <table class="w-full data-table text-sm">
+        <thead>
+          <tr>
+            <th class="w-12">No</th>
+            <th class="w-24">불출일</th>
+            <th class="w-20">구분</th>
+            <th class="w-28">불출처</th>
+            <th class="w-24">봉투코드</th>
+            <th>봉투명</th>
+            <th class="w-24">수량(낱장)</th>
+            <th class="w-16">상태</th>
+          </tr>
+        </thead>
+        <tbody>
+          <?php if ($recentIssueRows !== []): ?>
+          <?php foreach ($recentIssueRows as $idx => $row): ?>
+          <tr>
+            <td class="text-center"><?= $idx + 1 ?></td>
+            <td class="text-center"><?= esc((string) ($row->bi2_issue_date ?? '')) ?></td>
+            <td class="text-center"><?= esc((string) ($row->bi2_issue_type ?? '')) ?></td>
+            <td class="pl-2"><?= esc((string) ($row->bi2_dest_name ?? '')) ?></td>
+            <td class="text-center"><?= esc((string) ($row->bi2_bag_code ?? '')) ?></td>
+            <td class="pl-2"><?= esc((string) ($row->bi2_bag_name ?? '')) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($row->bi2_qty ?? 0)) ?></td>
+            <td class="text-center">
+              <?php if ((string) ($row->bi2_status ?? 'normal') === 'cancelled'): ?>
+              <span class="text-orange-600">취소</span>
+              <?php else: ?>
+              정상
+              <?php endif; ?>
+            </td>
+          </tr>
+          <?php endforeach; ?>
+          <?php else: ?>
+          <tr>
+            <td colspan="8" class="text-center text-gray-400 py-4">최근 불출 내역이 없습니다.</td>
+          </tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </section>
+</div>
+
+<script>
+(() => {
+  const bagMeta = <?= json_encode($bagMeta, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+  const initialRows = <?= json_encode($initialRows, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+  const knownCodes = Object.keys(bagMeta);
+  const body = document.getElementById('issue-item-body');
+  const sumSheetQtyEl = document.getElementById('sum_sheet_qty');
+  const barcodeInput = document.getElementById('barcode_input');
+  const addRowBtn = document.getElementById('add-row-btn');
+  const issueTypeEl = document.getElementById('bi2_issue_type');
+  const destTypeEl = document.getElementById('bi2_dest_type');
+  const destNameEl = document.getElementById('bi2_dest_name');
+  const destDongCodeEl = document.getElementById('bi2_dest_dong_code');
+  const form = document.getElementById('bag-issue-form');
+  let lastScannedCode = '';
+  const rows = [];
+
+  const createBagTypeOptions = (selectedCode) => {
+    const opts = ['<option value="">선택</option>'];
+    knownCodes.forEach((code) => {
+      const name = bagMeta[code]?.name || code;
+      opts.push(`<option value="${code}" ${code === selectedCode ? 'selected' : ''}>${code} - ${name}</option>`);
+    });
+    return opts.join('');
+  };
+
+  const resolveBagCode = (raw) => {
+    const src = String(raw || '').trim();
+    if (src === '') return '';
+    if (bagMeta[src]) return src;
+
+    const noSpace = src.replace(/\s+/g, '');
+    if (bagMeta[noSpace]) return noSpace;
+
+    const compact = noSpace.replace(/[^0-9A-Za-z]/g, '');
+    if (bagMeta[compact]) return compact;
+
+    for (const code of knownCodes) {
+      if (compact.includes(code)) {
+        return code;
+      }
+    }
+    return '';
+  };
+
+  const toSheetQty = (code, qty, pack) => {
+    const n = Math.max(0, parseInt(String(qty || 0), 10) || 0);
+    const meta = bagMeta[code] || { packPerSheet: 1, totalPerBox: 1 };
+    if (pack === 'box') return n * Math.max(1, parseInt(meta.totalPerBox, 10) || 1);
+    if (pack === 'pack') return n * Math.max(1, parseInt(meta.packPerSheet, 10) || 1);
+    return n;
+  };
+
+  const recompute = () => {
+    let sum = 0;
+    rows.forEach((row, idx) => {
+      const tr = row.tr;
+      tr.querySelector('.col-no').textContent = String(idx + 1);
+      const code = row.codeInput.value.trim();
+      const qty = row.qtyInput.value;
+      const pack = row.packSelect.value;
+      const sheetQty = toSheetQty(code, qty, pack);
+      const invQty = parseInt((bagMeta[code]?.inventoryQty || 0), 10) || 0;
+      row.invCell.textContent = new Intl.NumberFormat('ko-KR').format(invQty);
+      row.sheetCell.textContent = new Intl.NumberFormat('ko-KR').format(sheetQty);
+      if (code && sheetQty > invQty) {
+        row.sheetCell.classList.add('text-red-600', 'font-semibold');
+      } else {
+        row.sheetCell.classList.remove('text-red-600', 'font-semibold');
+      }
+      sum += sheetQty;
+    });
+    sumSheetQtyEl.textContent = new Intl.NumberFormat('ko-KR').format(sum);
+  };
+
+  const syncCode = (row, code, setAsUserSelection = false) => {
+    const resolved = resolveBagCode(code);
+    if (resolved === '') return false;
+    row.codeInput.value = resolved;
+    row.typeSelect.value = resolved;
+    if (setAsUserSelection || row.packSelect.value === '') {
+      row.packSelect.value = (bagMeta[resolved]?.totalPerBox || 1) > 1 ? 'box' : 'sheet';
+    }
+    recompute();
+    return true;
+  };
+
+  const addRow = (seed = {}) => {
+    const tr = document.createElement('tr');
+    tr.innerHTML = `
+      <td class="text-center col-no"></td>
+      <td class="px-1 py-1">
+        <input type="text" name="item_bag_code[]" class="code-input border border-gray-300 rounded px-2 py-1 w-full text-sm" value="" placeholder="봉투코드"/>
+      </td>
+      <td class="px-1 py-1">
+        <select name="item_bag_type[]" class="type-select border border-gray-300 rounded px-2 py-1 w-full text-sm">
+          ${createBagTypeOptions('')}
+        </select>
+      </td>
+      <td class="px-1 py-1">
+        <input type="number" min="0" step="1" name="item_qty[]" class="qty-input border border-gray-300 rounded px-2 py-1 w-full text-sm text-right" value="0"/>
+      </td>
+      <td class="px-1 py-1">
+        <select name="item_pack[]" class="pack-select border border-gray-300 rounded px-2 py-1 w-full text-sm">
+          <option value="box">박스</option>
+          <option value="pack">팩</option>
+          <option value="sheet">낱장</option>
+        </select>
+      </td>
+      <td class="text-right pr-2 inv-cell">0</td>
+      <td class="text-right pr-2 sheet-cell">0</td>
+      <td class="text-center">
+        <button type="button" class="remove-btn text-red-600 hover:underline text-xs">삭제</button>
+      </td>
+    `;
+    body.appendChild(tr);
+    const row = {
+      tr,
+      codeInput: tr.querySelector('.code-input'),
+      typeSelect: tr.querySelector('.type-select'),
+      qtyInput: tr.querySelector('.qty-input'),
+      packSelect: tr.querySelector('.pack-select'),
+      invCell: tr.querySelector('.inv-cell'),
+      sheetCell: tr.querySelector('.sheet-cell'),
+      removeBtn: tr.querySelector('.remove-btn'),
+    };
+    rows.push(row);
+
+    row.codeInput.addEventListener('change', () => {
+      const ok = syncCode(row, row.codeInput.value, true);
+      if (!ok) {
+        row.codeInput.value = '';
+        row.typeSelect.value = '';
+        alert('입고 재고가 있는 봉투코드만 입력할 수 있습니다.');
+      }
+      recompute();
+    });
+    row.typeSelect.addEventListener('change', () => {
+      row.codeInput.value = row.typeSelect.value;
+      recompute();
+    });
+    row.qtyInput.addEventListener('input', recompute);
+    row.packSelect.addEventListener('change', recompute);
+    row.removeBtn.addEventListener('click', () => {
+      if (rows.length <= 1) return;
+      tr.remove();
+      const i = rows.indexOf(row);
+      if (i >= 0) rows.splice(i, 1);
+      recompute();
+    });
+
+    if (seed.code) {
+      syncCode(row, seed.code, true);
+    }
+    row.qtyInput.value = String(Math.max(0, parseInt(String(seed.qty || 0), 10) || 0));
+    if (['box', 'pack', 'sheet'].includes(String(seed.pack || ''))) {
+      row.packSelect.value = String(seed.pack);
+    }
+    recompute();
+    return row;
+  };
+
+  const appendScannedRow = (code) => {
+    const row = addRow({ code, qty: 1, pack: (bagMeta[code]?.totalPerBox || 1) > 1 ? 'box' : 'sheet' });
+    row.qtyInput.focus();
+    row.qtyInput.select();
+  };
+
+  const syncDestDongCode = () => {
+    const opt = destNameEl.options[destNameEl.selectedIndex];
+    if (!opt) {
+      destDongCodeEl.value = '';
+      return;
+    }
+    destDongCodeEl.value = opt.getAttribute('data-dong-code') || '';
+  };
+
+  const updateIssueTypeUi = () => {
+    const isPublic = issueTypeEl.value === '공공용';
+    if (isPublic) {
+      destTypeEl.value = '구청';
+    }
+  };
+
+  addRowBtn.addEventListener('click', () => addRow({ code: '', qty: 0, pack: 'sheet' }));
+
+  barcodeInput.addEventListener('keydown', (event) => {
+    if (event.key !== 'Enter') return;
+    event.preventDefault();
+    const resolved = resolveBagCode(barcodeInput.value);
+    barcodeInput.value = '';
+    if (!resolved) {
+      alert('인식 가능한 봉투코드가 아닙니다.');
+      return;
+    }
+    if (resolved === lastScannedCode) {
+      return;
+    }
+    lastScannedCode = resolved;
+    appendScannedRow(resolved);
+  });
+
+  destNameEl.addEventListener('change', syncDestDongCode);
+  issueTypeEl.addEventListener('change', updateIssueTypeUi);
+
+  form.addEventListener('submit', (event) => {
+    syncDestDongCode();
+    updateIssueTypeUi();
+
+    const validRows = rows.filter((row) => {
+      const code = resolveBagCode(row.codeInput.value);
+      const qty = parseInt(row.qtyInput.value || '0', 10) || 0;
+      return code !== '' && qty > 0;
+    });
+    if (validRows.length === 0) {
+      event.preventDefault();
+      alert('불출 품목을 1건 이상 입력해 주세요.');
+      return;
+    }
+
+    for (const row of validRows) {
+      const code = resolveBagCode(row.codeInput.value);
+      const sheetQty = toSheetQty(code, row.qtyInput.value, row.packSelect.value);
+      const inv = parseInt((bagMeta[code]?.inventoryQty || 0), 10) || 0;
+      if (sheetQty > inv) {
+        event.preventDefault();
+        alert(`재고 부족: ${code} (재고 ${inv}, 요청 ${sheetQty})`);
+        return;
+      }
+      row.codeInput.value = code;
+      row.typeSelect.value = code;
+    }
+
+    if (issueTypeEl.value === '무료용') {
+      const selected = destNameEl.options[destNameEl.selectedIndex];
+      const hasFree = selected ? selected.getAttribute('data-has-free') === '1' : false;
+      if (!hasFree) {
+        event.preventDefault();
+        alert('무료용 불출은 "무료용 가능" 불출처(동)만 선택할 수 있습니다.');
+      }
+    }
+  });
+
+  initialRows.forEach((row) => addRow(row));
+  if (rows.length > 1 && !initialRows[0]?.code && !initialRows[0]?.qty) {
+    rows[0].tr.remove();
+    rows.shift();
+  }
+  syncDestDongCode();
+  updateIssueTypeUi();
+  recompute();
+})();
+</script>

app/Views/bag/daily_inventory.php

@@ -17,6 +17,7 @@ $userNav = session_user_nav_display();
 <title>종량제 시스템</title>
 <!-- Tailwind CSS v3 with Plugins -->
 <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
 <!-- Font: Noto Sans KR -->
 <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&amp;display=swap" rel="stylesheet"/>
 <!-- Tailwind Configuration for Custom Colors and Fonts -->

app/Views/bag/dashboard_blend_lite_inner.php

@@ -0,0 +1,332 @@
+<?php
+/**
+ * 라이트(축약) 대시보드 본문 — `bag/layout/main`에 삽입.
+ *
+ * `dashboard_blend_inner` 기반으로 다음을 제거:
+ *   - KPI 카드: 「회원승인 대기」, 「지정판매소 등록」
+ *   - 상단 표 그리드 중: 「최근 이벤트 로그」(주간 스파크 포함)
+ *   - 차트 중: 도넛/주간 막대/레이더/분기 스택/요일 폴라/누적 영역
+ *   - 하단 보조 영역: 지정판매소 요약·승인 대기 표·운영 브리핑
+ * 남기는 그래프 3종:
+ *   1) 월별 출고 vs 구매신청 건수 (최근 12개월)
+ *   2) 품목별 재고 (천 장)
+ *   3) 판매소별 월 출고 TOP
+ *
+ * @var string $lgLabel
+ */
+$lgLabel = $lgLabel ?? '북구';
+$mbName  = session()->get('mb_name') ?? '담당자';
+$dashHome  = base_url('dashboard');
+$dashBlend = base_url('dashboard/blend');
+$dashLite  = base_url('dashboard/lite');
+
+// KPI: 회원승인/지정판매소 등록을 제외한 6칸.
+$kpiTop = [
+    ['icon' => 'fa-triangle-exclamation', 'c' => 'text-amber-700',   'bg' => 'bg-amber-50',   'v' => '3',     'l' => '재고부족',   'sub' => '품목'],
+    ['icon' => 'fa-cart-shopping',        'c' => 'text-sky-700',     'bg' => 'bg-sky-50',     'v' => '12',    'l' => '구매신청',   'sub' => '미처리'],
+    ['icon' => 'fa-truck',                'c' => 'text-emerald-700', 'bg' => 'bg-emerald-50', 'v' => '8',     'l' => '발주·입고',  'sub' => '금주'],
+    ['icon' => 'fa-boxes-stacked',        'c' => 'text-slate-700',   'bg' => 'bg-slate-100',  'v' => '48.2k', 'l' => '봉투재고',   'sub' => '장 합계'],
+    ['icon' => 'fa-file-invoice',         'c' => 'text-orange-700',  'bg' => 'bg-orange-50',  'v' => '6',     'l' => '세금계산서', 'sub' => '발행대기'],
+    ['icon' => 'fa-headset',              'c' => 'text-cyan-700',    'bg' => 'bg-cyan-50',    'v' => '2',     'l' => '민원·문의',  'sub' => '오늘'],
+];
+
+$stockRows = [
+    ['일반 5L', '12,400', '안전', '3.2주'],
+    ['일반 10L', '8,200', '주의', '1.8주'],
+    ['일반 20L', '2,100', '부족', '0.6주'],
+    ['음식물 스티커', '15,000', '안전', '5.1주'],
+    ['재사용봉투', '4,300', '안전', '2.4주'],
+    ['특수규격 A', '890', '부족', '0.3주'],
+];
+
+$orderRows = [
+    ['PO-2025-0218', '○○상사', '일반 5L×2박스', '발주확인', '02-26 10:20'],
+    ['PO-2025-0217', '△△유통', '스티커 500매', '납품중', '02-26 09:05'],
+    ['PO-2025-0216', '□□종량제', '20L 혼합', '입고완료', '02-25 16:40'],
+    ['REQ-8841', '행복마트 북구점', '5L 2,000장', '접수', '02-26 09:12'],
+    ['REQ-8839', '○○슈퍼', '스티커 500', '처리중', '02-26 08:45'],
+];
+
+$notices = [
+    '2월 말 정기 재고 실사 안내 — 2/28 17:00 마감',
+    '봉투 단가 조정 예고 — 3/1 적용 예정 (안내문 배포 완료)',
+];
+?>
+<link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
+<script src="https://cdn.jsdelivr.net/npm/chart.js@4.4.1/dist/chart.umd.min.js"></script>
+<style>
+  .blend-dash-lite {
+    font-family: 'Malgun Gothic', 'Apple SD Gothic Neo', 'Noto Sans KR', sans-serif;
+    font-size: 12px;
+    color: #333;
+  }
+  .blend-dash-lite .dense-table th, .blend-dash-lite .dense-table td { padding: 0.25rem 0.4rem; line-height: 1.25; }
+  .blend-dash-lite .dense-table thead th { font-size: 11px; font-weight: 600; color: #555; background: #f3f4f6; border-bottom: 1px solid #d1d5db; }
+  .blend-dash-lite .dense-table tbody td { border-bottom: 1px solid #eee; font-size: 11px; }
+  .blend-dash-lite .chart-card {
+    background: #fff;
+    border: 1px solid #e5e7eb;
+    border-radius: 0.25rem;
+    box-shadow: 0 1px 2px rgba(0,0,0,.04);
+  }
+  .blend-dash-lite .chart-card h2 {
+    font-size: 11px;
+    font-weight: 700;
+    color: #1f2937;
+    padding: 0.4rem 0.5rem;
+    border-bottom: 1px solid #f3f4f6;
+    background: #fafafa;
+  }
+  .blend-dash-lite .chart-wrap { position: relative; height: 220px; padding: 0.4rem 0.5rem 0.5rem; }
+  .blend-dash-lite .chart-wrap.tall { height: 280px; }
+</style>
+
+<div class="blend-dash-lite bg-[#f0f2f5] -mx-4 -my-4 p-2 sm:p-3 min-h-full">
+  <div class="bg-gradient-to-r from-[#eff5fb] to-[#e8eef8] border border-gray-300 rounded-sm px-3 py-1 flex flex-wrap items-center justify-between gap-2 text-[11px] mb-2">
+    <span class="font-semibold text-gray-800">
+      <i class="fa-solid fa-gauge-simple-high text-[#2b4c8c] mr-1"></i>업무 현황 · 라이트
+      <span class="font-normal text-gray-500 ml-1">· 핵심 KPI·표 + 그래프 3종</span>
+    </span>
+    <div class="flex flex-wrap items-center gap-2 text-gray-600">
+      <span><i class="fa-regular fa-calendar mr-0.5"></i><?= date('Y-m-d (D) H:i') ?></span>
+      <span class="text-gray-300">|</span>
+      <span><?= esc($lgLabel) ?> · <strong class="text-gray-800"><?= esc($mbName) ?></strong></span>
+      <button type="button" class="bg-[#2b4c8c] text-white px-2 py-0.5 rounded text-[11px]" onclick="location.reload()"><i class="fa-solid fa-rotate mr-0.5"></i>새로고침</button>
+    </div>
+  </div>
+
+  <div class="space-y-2">
+    <div class="mb-2 flex flex-wrap gap-2">
+      <?php foreach ($notices as $n): ?>
+      <div class="flex-1 min-w-[200px] flex items-center gap-2 bg-amber-50 border border-amber-200 text-amber-900 px-2 py-1 rounded text-[11px]">
+        <i class="fa-solid fa-bullhorn shrink-0"></i>
+        <span class="truncate" title="<?= esc($n) ?>"><?= esc($n) ?></span>
+      </div>
+      <?php endforeach; ?>
+    </div>
+
+    <div class="grid grid-cols-2 sm:grid-cols-3 lg:grid-cols-6 gap-1.5 mb-2">
+      <?php foreach ($kpiTop as $k): ?>
+      <div class="bg-white border border-gray-200 rounded px-2 py-1.5 flex items-center gap-2 shadow-sm">
+        <div class="w-8 h-8 rounded <?= $k['bg'] ?> <?= $k['c'] ?> flex items-center justify-center shrink-0 text-sm">
+          <i class="fa-solid <?= esc($k['icon'], 'attr') ?>"></i>
+        </div>
+        <div class="min-w-0">
+          <div class="text-base font-bold text-gray-900 leading-tight"><?= esc($k['v']) ?></div>
+          <div class="text-[10px] text-gray-500 leading-tight"><?= esc($k['l']) ?></div>
+          <div class="text-[9px] text-gray-400"><?= esc($k['sub']) ?></div>
+        </div>
+      </div>
+      <?php endforeach; ?>
+    </div>
+
+    <div class="grid grid-cols-1 xl:grid-cols-2 gap-2 mb-2">
+      <section class="bg-white border border-gray-200 rounded shadow-sm overflow-hidden">
+        <div class="px-2 py-1 border-b border-gray-200 bg-gray-50 flex justify-between items-center">
+          <h2 class="text-[11px] font-bold text-gray-800"><i class="fa-solid fa-warehouse text-[#2b4c8c] mr-1"></i>품목별 재고·소진예상</h2>
+          <a href="<?= base_url('bag/inventory-inquiry') ?>" class="text-[10px] text-blue-600 hover:underline">상세</a>
+        </div>
+        <div class="overflow-x-auto max-h-[220px] overflow-y-auto">
+          <table class="w-full dense-table text-left">
+            <thead>
+              <tr>
+                <th>품목</th>
+                <th class="text-right">재고(장)</th>
+                <th>상태</th>
+                <th class="text-right">소진</th>
+              </tr>
+            </thead>
+            <tbody>
+              <?php foreach ($stockRows as $r): ?>
+              <tr>
+                <td class="font-medium text-gray-800"><?= esc($r[0]) ?></td>
+                <td class="text-right tabular-nums"><?= esc($r[1]) ?></td>
+                <td>
+                  <?php
+                  $badge = match ($r[2]) {
+                      '안전' => 'bg-emerald-100 text-emerald-800',
+                      '주의' => 'bg-amber-100 text-amber-800',
+                      '부족' => 'bg-red-100 text-red-800',
+                      default => 'bg-gray-100 text-gray-700',
+                  };
+                  ?>
+                  <span class="text-[10px] px-1 py-0 rounded <?= $badge ?>"><?= esc($r[2]) ?></span>
+                </td>
+                <td class="text-right text-gray-600"><?= esc($r[3]) ?></td>
+              </tr>
+              <?php endforeach; ?>
+            </tbody>
+          </table>
+        </div>
+      </section>
+
+      <section class="bg-white border border-gray-200 rounded shadow-sm overflow-hidden">
+        <div class="px-2 py-1 border-b border-gray-200 bg-gray-50 flex justify-between items-center">
+          <h2 class="text-[11px] font-bold text-gray-800"><i class="fa-solid fa-list-check text-[#2b4c8c] mr-1"></i>발주 / 구매신청 진행</h2>
+          <span class="text-[10px] text-gray-500">최근 5건</span>
+        </div>
+        <div class="overflow-x-auto max-h-[220px] overflow-y-auto">
+          <table class="w-full dense-table text-left">
+            <thead>
+              <tr>
+                <th>문서</th>
+                <th>상대</th>
+                <th>내용</th>
+                <th>단계</th>
+                <th class="text-right">시각</th>
+              </tr>
+            </thead>
+            <tbody>
+              <?php foreach ($orderRows as $r): ?>
+              <tr>
+                <td class="text-blue-700 font-mono text-[10px]"><?= esc($r[0]) ?></td>
+                <td class="truncate max-w-[6rem]" title="<?= esc($r[1]) ?>"><?= esc($r[1]) ?></td>
+                <td class="truncate max-w-[8rem]" title="<?= esc($r[2]) ?>"><?= esc($r[2]) ?></td>
+                <td><span class="text-[10px] bg-slate-100 px-1 rounded"><?= esc($r[3]) ?></span></td>
+                <td class="text-right text-gray-500 text-[10px] whitespace-nowrap"><?= esc($r[4]) ?></td>
+              </tr>
+              <?php endforeach; ?>
+            </tbody>
+          </table>
+        </div>
+      </section>
+    </div>
+
+    <section class="chart-card mb-2">
+      <h2><i class="fa-solid fa-chart-line text-[#2b4c8c] mr-1"></i>월별 출고 vs 구매신청 건수 (최근 12개월)</h2>
+      <div class="chart-wrap tall"><canvas id="liteChLineYear"></canvas></div>
+    </section>
+
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-2 mb-2">
+      <section class="chart-card">
+        <h2><i class="fa-solid fa-boxes-stacked text-[#2b4c8c] mr-1"></i>품목별 재고 (천 장)</h2>
+        <div class="chart-wrap"><canvas id="liteChBarSku"></canvas></div>
+      </section>
+      <section class="chart-card">
+        <h2><i class="fa-solid fa-store text-[#2b4c8c] mr-1"></i>판매소별 월 출고 TOP</h2>
+        <div class="chart-wrap"><canvas id="liteChBarHStore"></canvas></div>
+      </section>
+    </div>
+
+    <p class="text-center text-[10px] text-gray-400 pb-1">
+      <a href="<?= esc($dashHome) ?>" class="text-[#2b4c8c] hover:underline">메인 /dashboard</a>
+      · <a href="<?= esc($dashBlend) ?>" class="text-[#2b4c8c] hover:underline">/dashboard/blend</a>
+      · <span class="text-gray-700 font-semibold">/dashboard/lite (현재)</span>
+    </p>
+  </div>
+
+  <script>
+  (function () {
+    const C = {
+      primary: '#2b4c8c',
+      blue: '#3b82f6',
+      teal: '#0d9488',
+      emerald: '#059669',
+      amber: '#d97706',
+      rose: '#e11d48',
+      grid: 'rgba(0,0,0,.06)',
+    };
+
+    Chart.defaults.font.family = "'Malgun Gothic','Apple SD Gothic Neo','Noto Sans KR',sans-serif";
+    Chart.defaults.font.size = 11;
+    Chart.defaults.color = '#4b5563';
+
+    const commonOpts = {
+      responsive: true,
+      maintainAspectRatio: false,
+      plugins: {
+        legend: { position: 'bottom', labels: { boxWidth: 10, padding: 8, font: { size: 10 } } },
+      },
+    };
+
+    const axisOpts = {
+      scales: {
+        x: { grid: { color: C.grid }, ticks: { maxRotation: 45, minRotation: 0, font: { size: 10 } } },
+        y: { grid: { color: C.grid }, ticks: { font: { size: 10 } }, beginAtZero: true },
+      },
+    };
+
+    new Chart(document.getElementById('liteChLineYear'), {
+      type: 'line',
+      data: {
+        labels: ['3월', '4월', '5월', '6월', '7월', '8월', '9월', '10월', '11월', '12월', '1월', '2월'],
+        datasets: [
+          {
+            label: '출고(천 장)',
+            data: [320, 340, 310, 355, 380, 360, 370, 390, 400, 385, 410, 395],
+            borderColor: C.primary,
+            backgroundColor: 'rgba(43, 76, 140, 0.08)',
+            fill: true,
+            tension: 0.35,
+            pointRadius: 3,
+          },
+          {
+            label: '구매신청(건)',
+            data: [118, 125, 112, 130, 142, 128, 135, 140, 155, 148, 160, 152],
+            borderColor: C.teal,
+            backgroundColor: 'transparent',
+            tension: 0.35,
+            yAxisID: 'y1',
+            pointRadius: 3,
+          },
+        ],
+      },
+      options: {
+        ...commonOpts,
+        scales: {
+          x: axisOpts.scales.x,
+          y: { type: 'linear', position: 'left', grid: { color: C.grid }, title: { display: true, text: '출고', font: { size: 10 } }, beginAtZero: true },
+          y1: {
+            type: 'linear',
+            position: 'right',
+            grid: { drawOnChartArea: false },
+            title: { display: true, text: '건수', font: { size: 10 } },
+            beginAtZero: true,
+          },
+        },
+      },
+    });
+
+    new Chart(document.getElementById('liteChBarSku'), {
+      type: 'bar',
+      data: {
+        labels: ['5L', '10L', '20L', '스티커', '재사용', '특수'],
+        datasets: [{
+          label: '재고',
+          data: [12.4, 8.2, 2.1, 15.0, 4.3, 0.9],
+          backgroundColor: [C.primary, C.blue, C.amber, C.teal, C.emerald, C.rose],
+          borderRadius: 4,
+        }],
+      },
+      options: {
+        ...commonOpts,
+        ...axisOpts,
+        indexAxis: 'x',
+        plugins: { ...commonOpts.plugins, legend: { display: false } },
+      },
+    });
+
+    new Chart(document.getElementById('liteChBarHStore'), {
+      type: 'bar',
+      data: {
+        labels: ['행복마트 북구', '◇◇할인점', '□□마트', '○○슈퍼', '△△상회'],
+        datasets: [{
+          label: '천 장',
+          data: [5.2, 4.8, 3.9, 3.5, 2.1],
+          backgroundColor: C.primary,
+          borderRadius: 4,
+        }],
+      },
+      options: {
+        ...commonOpts,
+        indexAxis: 'y',
+        plugins: { ...commonOpts.plugins, legend: { display: false } },
+        scales: {
+          x: { grid: { color: C.grid }, beginAtZero: true, ticks: { font: { size: 10 } } },
+          y: { grid: { display: false }, ticks: { font: { size: 10 } } },
+        },
+      },
+    });
+  })();
+  </script>
+</div>

app/Views/bag/designated_shop_return.php

@@ -0,0 +1,333 @@
+<?php
+$saleDate = (string) ($saleDate ?? date('Y-m-d'));
+$shops = is_array($shops ?? null) ? $shops : [];
+$sales = is_array($sales ?? null) ? $sales : [];
+$canCancel = (bool) ($canCancel ?? false);
+$devSoldScans = is_array($devSoldScans ?? null) ? $devSoldScans : [];
+?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">지정판매소 판매 취소</span>
+</section>
+
+<div class="border border-gray-300 p-3 mt-2 bg-white space-y-3">
+  <form id="cancel-form" action="<?= base_url('bag/sale/designated-cancel/submit') ?>" method="POST" class="flex flex-wrap items-end gap-2">
+    <?= csrf_field() ?>
+    <input type="hidden" name="sale_date" value="<?= esc($saleDate) ?>"/>
+    <input type="hidden" name="selected_codes_json" id="selected-codes-json" value="[]"/>
+    <div>
+      <label class="block text-xs font-bold text-gray-700 mb-1">판매일자</label>
+      <input type="date" id="sale-date" value="<?= esc($saleDate) ?>" class="border border-gray-300 rounded px-2 py-1.5 text-sm w-44"/>
+    </div>
+    <button type="submit" class="bg-btn-exit text-white px-4 py-1.5 rounded-sm text-sm shadow hover:opacity-90" <?= $canCancel ? '' : 'disabled' ?>>취소</button>
+    <?php if (! $canCancel): ?>
+      <span class="text-xs text-orange-600">과거 일자는 조회만 가능합니다. (취소 불가)</span>
+    <?php endif; ?>
+  </form>
+
+  <div class="grid grid-cols-1 xl:grid-cols-5 gap-3">
+    <section class="xl:col-span-2 border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">판매 리스트</div>
+      <div class="max-h-64 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th class="w-14">번호</th>
+              <th>지정판매소</th>
+            </tr>
+          </thead>
+          <tbody id="shop-list-body">
+            <?php if ($shops !== []): ?>
+              <?php foreach ($shops as $idx => $s): ?>
+                <tr class="shop-row cursor-pointer hover:bg-blue-50" data-ds-idx="<?= esc((string) ($s['bssc_ds_idx'] ?? 0), 'attr') ?>">
+                  <td class="text-center"><?= $idx + 1 ?></td>
+                  <td class="text-left pl-2"><?= esc((string) ($s['ds_name'] ?? ('판매소#' . (string) ($s['bssc_ds_idx'] ?? 0)))) ?></td>
+                </tr>
+              <?php endforeach; ?>
+            <?php else: ?>
+              <tr><td colspan="2" class="text-center text-gray-400 py-6">조회된 판매 데이터가 없습니다.</td></tr>
+            <?php endif; ?>
+          </tbody>
+        </table>
+      </div>
+    </section>
+
+    <section class="xl:col-span-3 border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">판매 취소 리스트</div>
+      <div class="max-h-64 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th>품목</th>
+              <th class="w-20">단가</th>
+              <th class="w-24">판매액</th>
+              <th class="w-14">취소</th>
+              <th class="w-24">취소액</th>
+            </tr>
+          </thead>
+          <tbody id="item-list-body">
+            <tr><td colspan="5" class="text-center text-gray-400 py-6">판매소를 선택해 주세요.</td></tr>
+          </tbody>
+          <tfoot>
+            <tr class="font-semibold bg-gray-50">
+              <td colspan="2" class="text-right px-2 py-1">판매 합계</td>
+              <td class="text-right px-2 py-1" id="sum-sale-amount">0</td>
+              <td class="text-center px-2 py-1">-</td>
+              <td class="text-right px-2 py-1" id="sum-cancel-amount">0</td>
+            </tr>
+            <tr class="font-semibold bg-gray-50">
+              <td colspan="4" class="text-right px-2 py-1">총 판매액 - 총 취소액</td>
+              <td class="text-right px-2 py-1" id="sum-net-amount">0</td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    </section>
+  </div>
+
+  <section class="border border-gray-300">
+    <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">판매 취소 봉투 코드</div>
+    <div class="max-h-72 overflow-auto">
+      <table class="w-full data-table text-sm">
+        <thead>
+          <tr>
+            <th>봉투 종류</th>
+            <th class="w-36">봉투 코드</th>
+            <th class="w-16">수량</th>
+            <th class="w-20">단가</th>
+            <th class="w-24">금액</th>
+          </tr>
+        </thead>
+        <tbody id="code-list-body">
+          <tr><td colspan="5" class="text-center text-gray-400 py-6">판매 취소 리스트에서 취소할 품목(취소 컬럼)을 선택해 주세요.</td></tr>
+        </tbody>
+      </table>
+    </div>
+  </section>
+
+  <section class="border border-amber-400 bg-amber-50/50 p-3 mt-3 rounded-sm">
+    <p class="text-xs text-amber-900 mb-2 leading-relaxed">
+      <strong class="text-amber-950">[개발용 임시 표]</strong>
+      지정판매소 <strong>판매 취소</strong> 화면 테스트를 위해, 위에서 선택한 <strong>판매일자</strong>(<code class="bg-amber-100 px-1 rounded"><?= esc($saleDate) ?></code>)에
+      <code class="bg-amber-100 px-1 rounded">bssc_regdate</code>가 해당 일자이고 상태가 <strong>판매(sold)</strong>인 스캔 코드를 표시합니다(최대 500건).
+      운영에는 불필요하므로 <strong>개발이 끝나면 이 블록 전체를 제거</strong>해 주세요.
+    </p>
+    <div class="max-h-56 overflow-auto border border-amber-300 bg-white">
+      <table class="w-full data-table text-xs">
+        <thead>
+          <tr>
+            <th>지정판매소</th>
+            <th class="w-14">주문</th>
+            <th>봉투 종류</th>
+            <th class="w-40">봉투 바코드</th>
+            <th class="w-14">포장</th>
+            <th class="w-12">수량</th>
+            <th class="w-16">상태</th>
+            <th class="w-36">등록일시</th>
+          </tr>
+        </thead>
+        <tbody>
+          <?php if ($devSoldScans === []): ?>
+            <tr><td colspan="8" class="text-center text-gray-400 py-4">해당 판매일자에 판매(sold) 스캔 코드가 없습니다.</td></tr>
+          <?php else: ?>
+            <?php foreach ($devSoldScans as $r): ?>
+              <tr>
+                <td class="text-left pl-1"><?= esc(trim((string) ($r['ds_name'] ?? '')) !== '' ? (string) $r['ds_name'] : ('판매소#' . (string) ($r['bssc_ds_idx'] ?? '0'))) ?></td>
+                <td class="text-center"><?= esc((string) ($r['bssc_so_idx'] ?? '')) ?></td>
+                <td class="text-left pl-1"><?= esc((string) ($r['bssc_bag_code'] ?? '')) ?> <?= esc((string) ($r['bssc_bag_name'] ?? '')) ?></td>
+                <td class="text-center font-mono"><?= esc((string) ($r['bssc_code'] ?? '')) ?></td>
+                <td class="text-center"><?= esc((string) ($r['bssc_unit'] ?? '')) ?></td>
+                <td class="text-right pr-1"><?= esc((string) ($r['bssc_qty'] ?? '0')) ?></td>
+                <td class="text-center"><?= esc((string) ($r['bssc_state'] ?? '')) ?></td>
+                <td class="text-center"><?= esc((string) ($r['bssc_regdate'] ?? '')) ?></td>
+              </tr>
+            <?php endforeach; ?>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </section>
+</div>
+
+<script>
+(() => {
+  const saleDate = <?= json_encode($saleDate, JSON_UNESCAPED_UNICODE) ?>;
+  const canCancel = <?= $canCancel ? 'true' : 'false' ?>;
+  const sales = <?= json_encode($sales, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+  const nf = (n) => new Intl.NumberFormat('ko-KR').format(n || 0);
+
+  const saleDateInput = document.getElementById('sale-date');
+  const itemListBody = document.getElementById('item-list-body');
+  const codeListBody = document.getElementById('code-list-body');
+  const selectedCodesInput = document.getElementById('selected-codes-json');
+  const cancelForm = document.getElementById('cancel-form');
+
+  let currentDsIdx = null;
+  const selectedCodeSet = new Set();
+  const selectedItemSet = new Set();
+
+  function rowsByShop() {
+    return sales.filter((r) => Number(r.ds_idx) === Number(currentDsIdx));
+  }
+
+  function rowsByItem() {
+    const rows = rowsByShop();
+    const map = new Map();
+    rows.forEach((r) => {
+      const key = String(r.bag_code || '');
+      if (!map.has(key)) {
+        map.set(key, {
+          bag_code: key,
+          bag_name: String(r.bag_name || ''),
+          unit_price: Number(r.unit_price || 0),
+          sale_amount: 0,
+          cancel_amount: 0,
+        });
+      }
+      const entry = map.get(key);
+      entry.sale_amount += Number(r.amount || 0);
+      if (selectedCodeSet.has(String(r.code || ''))) {
+        entry.cancel_amount += Number(r.amount || 0);
+      }
+    });
+    return Array.from(map.values());
+  }
+
+  function renderSums(items) {
+    let sumSale = 0;
+    let sumCancel = 0;
+    items.forEach((it) => {
+      sumSale += it.sale_amount;
+      sumCancel += it.cancel_amount;
+    });
+    document.getElementById('sum-sale-amount').textContent = nf(sumSale);
+    document.getElementById('sum-cancel-amount').textContent = nf(sumCancel);
+    document.getElementById('sum-net-amount').textContent = nf(sumSale - sumCancel);
+  }
+
+  function renderItems() {
+    if (!currentDsIdx) {
+      itemListBody.innerHTML = '<tr><td colspan="5" class="text-center text-gray-400 py-6">판매소를 선택해 주세요.</td></tr>';
+      renderSums([]);
+      return;
+    }
+
+    const items = rowsByItem();
+    if (items.length === 0) {
+      itemListBody.innerHTML = '<tr><td colspan="5" class="text-center text-gray-400 py-6">판매 품목이 없습니다.</td></tr>';
+      renderSums([]);
+      return;
+    }
+
+    itemListBody.innerHTML = items.map((it) => {
+      const key = String(it.bag_code || '');
+      const checked = selectedItemSet.has(key) ? 'checked' : '';
+      const disabled = canCancel ? '' : 'disabled';
+      return `
+        <tr>
+          <td class="text-left pl-2">${key} ${it.bag_name || ''}</td>
+          <td class="text-right pr-2">${nf(it.unit_price)}</td>
+          <td class="text-right pr-2">${nf(it.sale_amount)}</td>
+          <td class="text-center"><input type="checkbox" class="item-cancel-check" data-bag-code="${key}" ${checked} ${disabled}></td>
+          <td class="text-right pr-2">${nf(it.cancel_amount)}</td>
+        </tr>
+      `;
+    }).join('');
+    renderSums(items);
+  }
+
+  function renderCodes() {
+    if (!currentDsIdx || selectedItemSet.size === 0) {
+      codeListBody.innerHTML = '<tr><td colspan="5" class="text-center text-gray-400 py-6">판매 취소 리스트에서 취소할 품목(취소 컬럼)을 선택해 주세요.</td></tr>';
+      return;
+    }
+    const rows = rowsByShop().filter((r) => selectedItemSet.has(String(r.bag_code || '')));
+    if (rows.length === 0) {
+      codeListBody.innerHTML = '<tr><td colspan="5" class="text-center text-gray-400 py-6">봉투 코드가 없습니다.</td></tr>';
+      return;
+    }
+    codeListBody.innerHTML = rows.map((r) => `
+      <tr>
+        <td class="text-left pl-2">${r.bag_code || ''} ${r.bag_name || ''}</td>
+        <td class="text-center">${String(r.code || '')}</td>
+        <td class="text-right pr-2">${nf(r.qty)}</td>
+        <td class="text-right pr-2">${nf(r.unit_price)}</td>
+        <td class="text-right pr-2">${nf(r.amount)}</td>
+      </tr>
+    `).join('');
+  }
+
+  function syncSelectedCodesField() {
+    selectedCodesInput.value = JSON.stringify(Array.from(selectedCodeSet));
+  }
+
+  function toggleItemCodes(bagCode, checked) {
+    rowsByShop().forEach((r) => {
+      if (String(r.bag_code || '') === bagCode) {
+        const code = String(r.code || '');
+        if (!code) return;
+        if (checked) selectedCodeSet.add(code); else selectedCodeSet.delete(code);
+      }
+    });
+  }
+
+  document.getElementById('shop-list-body')?.addEventListener('click', (e) => {
+    const tr = e.target.closest('.shop-row');
+    if (!tr) return;
+    document.querySelectorAll('.shop-row').forEach((row) => row.classList.remove('bg-blue-100'));
+    tr.classList.add('bg-blue-100');
+    currentDsIdx = Number(tr.dataset.dsIdx || 0) || null;
+    selectedCodeSet.clear();
+    selectedItemSet.clear();
+    renderItems();
+    renderCodes();
+    syncSelectedCodesField();
+  });
+
+  itemListBody?.addEventListener('change', (e) => {
+    const itemCheck = e.target.closest('.item-cancel-check');
+    if (!itemCheck) return;
+    const bagCode = String(itemCheck.dataset.bagCode || '');
+    if (itemCheck.checked) selectedItemSet.add(bagCode); else selectedItemSet.delete(bagCode);
+    toggleItemCodes(bagCode, itemCheck.checked);
+    renderItems();
+    renderCodes();
+    syncSelectedCodesField();
+  });
+
+  saleDateInput?.addEventListener('change', () => {
+    const val = saleDateInput.value || '';
+    if (!val) return;
+    location.href = `<?= base_url('bag/sale/designated-cancel') ?>?sale_date=${encodeURIComponent(val)}`;
+  });
+
+  cancelForm?.addEventListener('submit', (e) => {
+    if (!canCancel) {
+      e.preventDefault();
+      alert('과거 판매일자는 취소 처리할 수 없습니다.');
+      return;
+    }
+    if (selectedCodeSet.size === 0) {
+      e.preventDefault();
+      alert('취소할 품목/봉투코드를 선택해 주세요.');
+      return;
+    }
+    if (!confirm('선택한 품목을 취소 처리 하시겠습니까?')) {
+      e.preventDefault();
+      return;
+    }
+    syncSelectedCodesField();
+  });
+
+  const firstShop = document.querySelector('.shop-row');
+  if (firstShop) {
+    firstShop.classList.add('bg-blue-100');
+    currentDsIdx = Number(firstShop.dataset.dsIdx || 0) || null;
+    renderItems();
+    renderCodes();
+    syncSelectedCodesField();
+  }
+})();
+</script>
+
+<?= view('bag/_dev_all_sales_panel') ?>

app/Views/bag/designated_shop_return_cancel.php

@@ -0,0 +1,260 @@
+<?php
+$returnDate = (string) ($returnDate ?? date('Y-m-d'));
+$shops = is_array($shops ?? null) ? $shops : [];
+$returns = is_array($returns ?? null) ? $returns : [];
+?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">지정판매소 반품 취소</span>
+</section>
+
+<div class="border border-gray-300 p-3 mt-2 bg-white space-y-3">
+  <form id="return-cancel-form" action="<?= base_url('bag/sale/designated-return-cancel/save') ?>" method="POST" class="flex flex-wrap items-end gap-2">
+    <?= csrf_field() ?>
+    <input type="hidden" name="return_date" id="return-date-hidden" value="<?= esc($returnDate) ?>"/>
+    <input type="hidden" name="selected_codes_json" id="selected-codes-json" value="[]"/>
+    <div>
+      <label class="block text-xs font-bold text-gray-700 mb-1">반품 일자</label>
+      <input type="date" id="return-date" value="<?= esc($returnDate) ?>" class="border border-gray-300 rounded px-2 py-1.5 text-sm w-44"/>
+    </div>
+    <button type="button" id="btn-search" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm shadow hover:opacity-90">조회</button>
+    <button type="submit" class="bg-btn-exit text-white px-4 py-1.5 rounded-sm text-sm shadow hover:opacity-90">반품 취소 저장</button>
+  </form>
+
+  <div class="grid grid-cols-1 xl:grid-cols-5 gap-3">
+    <section class="xl:col-span-2 border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">지정판매소 리스트</div>
+      <div class="max-h-64 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th>지정판매소 상호명</th>
+              <th class="w-24">대표자명</th>
+              <th class="w-28">반품일자</th>
+            </tr>
+          </thead>
+          <tbody id="shop-list-body">
+            <?php if ($shops !== []): ?>
+              <?php foreach ($shops as $s): ?>
+                <tr class="shop-row cursor-pointer hover:bg-blue-50" data-ds-idx="<?= esc((string) ($s['brsc_ds_idx'] ?? 0), 'attr') ?>">
+                  <td class="text-left pl-2"><?= esc((string) ($s['ds_name'] ?? ('판매소#' . (string) ($s['brsc_ds_idx'] ?? 0)))) ?></td>
+                  <td class="text-center"><?= esc((string) ($s['ds_rep_name'] ?? '-')) ?></td>
+                  <td class="text-center"><?= esc((string) ($s['brsc_return_date'] ?? $returnDate)) ?></td>
+                </tr>
+              <?php endforeach; ?>
+            <?php else: ?>
+              <tr><td colspan="3" class="text-center text-gray-400 py-6">조회된 반품 데이터가 없습니다.</td></tr>
+            <?php endif; ?>
+          </tbody>
+        </table>
+      </div>
+    </section>
+
+    <section class="xl:col-span-3 border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">반품 리스트</div>
+      <div class="max-h-64 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th>품목</th>
+              <th class="w-20">단가</th>
+              <th class="w-24">판매액</th>
+              <th class="w-14">취소</th>
+              <th class="w-24">취소액</th>
+            </tr>
+          </thead>
+          <tbody id="item-list-body">
+            <tr><td colspan="5" class="text-center text-gray-400 py-6">지정판매소를 선택해 주세요.</td></tr>
+          </tbody>
+          <tfoot>
+            <tr class="font-semibold bg-gray-50">
+              <td colspan="2" class="text-right px-2 py-1">판매 합계</td>
+              <td class="text-right px-2 py-1" id="sum-sale-amount">0</td>
+              <td class="text-center px-2 py-1">-</td>
+              <td class="text-right px-2 py-1" id="sum-cancel-amount">0</td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    </section>
+  </div>
+
+  <section class="border border-gray-300">
+    <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">반품 취소 대상 봉투 코드</div>
+    <div class="max-h-72 overflow-auto">
+      <table class="w-full data-table text-sm">
+        <thead>
+          <tr>
+            <th>봉투 종류</th>
+            <th class="w-36">봉투코드</th>
+            <th class="w-16">수량</th>
+            <th class="w-20">단가</th>
+            <th class="w-24">금액</th>
+          </tr>
+        </thead>
+        <tbody id="code-list-body">
+          <tr><td colspan="5" class="text-center text-gray-400 py-6">반품 리스트에서 취소할 품목(취소 컬럼)을 선택해 주세요.</td></tr>
+        </tbody>
+      </table>
+    </div>
+  </section>
+</div>
+
+<script>
+(() => {
+  const rows = <?= json_encode($returns, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+  const nf = (n) => new Intl.NumberFormat('ko-KR').format(n || 0);
+  const shopListBody = document.getElementById('shop-list-body');
+  const itemListBody = document.getElementById('item-list-body');
+  const codeListBody = document.getElementById('code-list-body');
+  const selectedCodesInput = document.getElementById('selected-codes-json');
+  const returnDateInput = document.getElementById('return-date');
+  const returnDateHidden = document.getElementById('return-date-hidden');
+  const selectedCodeSet = new Set();
+  const selectedItemSet = new Set();
+  let currentDsIdx = null;
+
+  function rowsByShop() {
+    return rows.filter((r) => Number(r.ds_idx) === Number(currentDsIdx));
+  }
+
+  function rowsByItem() {
+    const map = new Map();
+    rowsByShop().forEach((r) => {
+      const key = String(r.bag_code || '');
+      if (!map.has(key)) {
+        map.set(key, { bag_code: key, bag_name: String(r.bag_name || ''), unit_price: Number(r.unit_price || 0), sale_amount: 0, cancel_amount: 0 });
+      }
+      const item = map.get(key);
+      item.sale_amount += Number(r.amount || 0);
+      if (selectedCodeSet.has(String(r.code || ''))) item.cancel_amount += Number(r.amount || 0);
+    });
+    return Array.from(map.values());
+  }
+
+  function syncHidden() {
+    selectedCodesInput.value = JSON.stringify(Array.from(selectedCodeSet));
+    returnDateHidden.value = returnDateInput.value || '';
+  }
+
+  function renderItems() {
+    if (!currentDsIdx) {
+      itemListBody.innerHTML = '<tr><td colspan="5" class="text-center text-gray-400 py-6">지정판매소를 선택해 주세요.</td></tr>';
+      document.getElementById('sum-sale-amount').textContent = '0';
+      document.getElementById('sum-cancel-amount').textContent = '0';
+      return;
+    }
+    const items = rowsByItem();
+    if (items.length === 0) {
+      itemListBody.innerHTML = '<tr><td colspan="5" class="text-center text-gray-400 py-6">반품 품목이 없습니다.</td></tr>';
+      document.getElementById('sum-sale-amount').textContent = '0';
+      document.getElementById('sum-cancel-amount').textContent = '0';
+      return;
+    }
+    itemListBody.innerHTML = items.map((it) => {
+      const key = String(it.bag_code || '');
+      return `
+        <tr>
+          <td class="text-left pl-2">${key} ${it.bag_name || ''}</td>
+          <td class="text-right pr-2">${nf(it.unit_price)}</td>
+          <td class="text-right pr-2">${nf(it.sale_amount)}</td>
+          <td class="text-center"><input type="checkbox" class="item-cancel-check" data-bag-code="${key}" ${selectedItemSet.has(key) ? 'checked' : ''}></td>
+          <td class="text-right pr-2">${nf(it.cancel_amount)}</td>
+        </tr>
+      `;
+    }).join('');
+    const sumSale = items.reduce((s, it) => s + Number(it.sale_amount || 0), 0);
+    const sumCancel = items.reduce((s, it) => s + Number(it.cancel_amount || 0), 0);
+    document.getElementById('sum-sale-amount').textContent = nf(sumSale);
+    document.getElementById('sum-cancel-amount').textContent = nf(sumCancel);
+  }
+
+  function renderCodes() {
+    if (!currentDsIdx || selectedItemSet.size === 0) {
+      codeListBody.innerHTML = '<tr><td colspan="5" class="text-center text-gray-400 py-6">반품 리스트에서 취소할 품목(취소 컬럼)을 선택해 주세요.</td></tr>';
+      return;
+    }
+    const targetRows = rowsByShop().filter((r) => selectedItemSet.has(String(r.bag_code || '')));
+    if (targetRows.length === 0) {
+      codeListBody.innerHTML = '<tr><td colspan="5" class="text-center text-gray-400 py-6">반품 코드가 없습니다.</td></tr>';
+      return;
+    }
+    codeListBody.innerHTML = targetRows.map((r) => `
+      <tr>
+        <td class="text-left pl-2">${r.bag_code || ''} ${r.bag_name || ''}</td>
+        <td class="text-center">${String(r.code || '')}</td>
+        <td class="text-right pr-2">${nf(r.qty)}</td>
+        <td class="text-right pr-2">${nf(r.unit_price)}</td>
+        <td class="text-right pr-2">${nf(r.amount)}</td>
+      </tr>
+    `).join('');
+  }
+
+  function toggleItemCodes(bagCode, checked) {
+    rowsByShop().forEach((r) => {
+      if (String(r.bag_code || '') !== bagCode) return;
+      const code = String(r.code || '');
+      if (!code) return;
+      if (checked) selectedCodeSet.add(code); else selectedCodeSet.delete(code);
+    });
+  }
+
+  document.getElementById('btn-search')?.addEventListener('click', () => {
+    const val = returnDateInput.value || '';
+    if (!val) return;
+    location.href = `<?= base_url('bag/sale/designated-return-cancel') ?>?return_date=${encodeURIComponent(val)}`;
+  });
+
+  shopListBody?.addEventListener('click', (e) => {
+    const tr = e.target.closest('.shop-row');
+    if (!tr) return;
+    document.querySelectorAll('.shop-row').forEach((row) => row.classList.remove('bg-blue-100'));
+    tr.classList.add('bg-blue-100');
+    currentDsIdx = Number(tr.dataset.dsIdx || 0) || null;
+    selectedCodeSet.clear();
+    selectedItemSet.clear();
+    renderItems();
+    renderCodes();
+    syncHidden();
+  });
+
+  itemListBody?.addEventListener('change', (e) => {
+    const itemCheck = e.target.closest('.item-cancel-check');
+    if (!itemCheck) return;
+    const bagCode = String(itemCheck.dataset.bagCode || '');
+    if (itemCheck.checked) selectedItemSet.add(bagCode); else selectedItemSet.delete(bagCode);
+    toggleItemCodes(bagCode, itemCheck.checked);
+    renderItems();
+    renderCodes();
+    syncHidden();
+  });
+
+  document.getElementById('return-cancel-form')?.addEventListener('submit', (e) => {
+    syncHidden();
+    if ((returnDateHidden.value || '') === '') {
+      e.preventDefault();
+      alert('반품 일자를 선택해 주세요.');
+      return;
+    }
+    if (selectedCodeSet.size === 0) {
+      e.preventDefault();
+      alert('반품 취소할 품목/봉투코드를 선택해 주세요.');
+      return;
+    }
+    if (!confirm('선택한 반품 품목을 취소 처리 하시겠습니까?')) {
+      e.preventDefault();
+    }
+  });
+
+  const firstShop = document.querySelector('.shop-row');
+  if (firstShop) {
+    firstShop.classList.add('bg-blue-100');
+    currentDsIdx = Number(firstShop.dataset.dsIdx || 0) || null;
+    renderItems();
+    renderCodes();
+    syncHidden();
+  }
+})();
+</script>
+
+<?= view('bag/_dev_all_sales_panel') ?>

app/Views/bag/designated_shop_sale.php

@@ -0,0 +1,520 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">지정판매소 판매</span>
+</section>
+
+<div class="border border-gray-300 p-3 mt-2 bg-white space-y-3">
+  <form id="sale-save-form" action="<?= base_url('bag/sale/designated/save') ?>" method="POST">
+    <?= csrf_field() ?>
+    <input type="hidden" name="so_idx" id="save-so-idx" value=""/>
+    <input type="hidden" name="ds_idx" id="save-ds-idx" value=""/>
+    <input type="hidden" name="scans_json" id="save-scans-json" value="[]"/>
+
+    <div class="flex flex-wrap items-end gap-2">
+      <div class="relative">
+        <label class="block text-xs font-bold text-gray-700 mb-1">판매소 검색</label>
+        <input id="shop-search" type="text" class="border border-gray-300 rounded px-2 py-1.5 text-sm w-[36rem] max-w-full" placeholder="코드/상호/대표자/전화/주소"/>
+        <datalist id="shop-search-list" class="hidden">
+          <?php foreach (($shops ?? []) as $shop): ?>
+            <option value="<?= esc(trim(($shop->ds_shop_no ?? '') . ' ' . ($shop->ds_name ?? '') . ' ' . ($shop->ds_rep_name ?? '') . ' ' . ($shop->ds_tel ?? '') . ' ' . ($shop->ds_addr ?? ''))) ?>"></option>
+          <?php endforeach; ?>
+        </datalist>
+        <div id="shop-search-suggest" class="hidden absolute left-0 top-full mt-1 w-[36rem] max-w-full max-h-56 overflow-auto border border-gray-300 bg-white shadow-lg z-20"></div>
+      </div>
+      <div>
+        <label class="block text-xs font-bold text-gray-700 mb-1">봉투코드 입력(스캔)</label>
+        <input id="barcode-input" type="text" class="border border-gray-300 rounded px-2 py-1.5 text-sm w-80" placeholder="박스/팩/낱장 바코드"/>
+      </div>
+      <div>
+        <label class="block text-xs font-bold text-gray-700 mb-1">판매일</label>
+        <div class="border border-gray-300 bg-gray-100 rounded px-2 py-1.5 text-sm w-36"><?= esc(date('Y-m-d')) ?></div>
+      </div>
+      <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm shadow hover:opacity-90">판매 저장</button>
+    </div>
+  </form>
+
+  <div id="scan-message" class="text-sm text-gray-600"></div>
+
+  <div class="grid grid-cols-1 xl:grid-cols-5 gap-3">
+    <section class="xl:col-span-2 border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">지정판매소 정보</div>
+      <table class="w-full text-sm">
+        <tr><th class="text-left px-3 py-1.5 w-28">판매소 코드</th><td id="shop-info-code" class="px-3 py-1.5">-</td></tr>
+        <tr><th class="text-left px-3 py-1.5">상호</th><td id="shop-info-name" class="px-3 py-1.5">-</td></tr>
+        <tr><th class="text-left px-3 py-1.5">대표자명</th><td id="shop-info-rep" class="px-3 py-1.5">-</td></tr>
+        <tr><th class="text-left px-3 py-1.5">대표전화</th><td id="shop-info-tel" class="px-3 py-1.5">-</td></tr>
+        <tr><th class="text-left px-3 py-1.5">주소</th><td id="shop-info-addr" class="px-3 py-1.5">-</td></tr>
+      </table>
+    </section>
+
+    <section class="xl:col-span-3 border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">주문 접수 리스트</div>
+      <div class="max-h-56 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th class="w-14">번호</th>
+              <th>판매소</th>
+              <th class="w-28">접수일</th>
+              <th class="w-28">배달일</th>
+              <th class="w-16">상태</th>
+            </tr>
+          </thead>
+          <tbody id="order-list-body"></tbody>
+        </table>
+      </div>
+    </section>
+  </div>
+
+  <section id="dev-saleable-panel" class="hidden border border-amber-400 bg-amber-50/50 p-3 rounded-sm">
+    <p class="text-xs text-amber-900 mb-2 leading-relaxed">
+      <strong class="text-amber-950">[개발용 임시]</strong>
+      <strong>주문 접수 리스트</strong>에서 주문을 선택하면, 그 주문의 지정판매소(<code class="bg-amber-100 px-1 rounded">so_ds_idx</code>) 기준으로
+      판매 테스트에 쓸 수 있는 바코드 후보를 표시합니다.
+      (① 해당 판매소에 연결된 <code class="bg-amber-100 px-1 rounded">bag_sale_scan_code</code> 중 <code class="bg-amber-100 px-1 rounded">in_stock</code>,
+      ② 같은 판매소의 <strong>전화·정상 주문</strong> 품목 봉투코드(수령완료 포함, 주문 리스트와 동일 범위) 및 <strong>선택한 주문</strong> 품목에 맞는 <code class="bg-amber-100 px-1 rounded">bag_receiving_pack_code</code> <code class="bg-amber-100 px-1 rounded">in_stock</code> 팩 코드.
+      입고 행의 <strong>수량</strong>은 팩에 담긴 <code class="bg-amber-100 px-1 rounded">brpc_sheet_qty</code>(낱장 수)입니다.)
+      <strong>개발 완료 후 이 블록과 API 라우트를 제거</strong>해 주세요.
+    </p>
+    <div class="max-h-52 overflow-auto border border-amber-300 bg-white">
+      <table class="w-full data-table text-xs">
+        <thead>
+          <tr>
+            <th class="w-28">출처</th>
+            <th class="w-40">바코드(대표)</th>
+            <th>봉투 종류</th>
+            <th class="w-16">포장</th>
+            <th class="w-10">수량</th>
+            <th class="w-12">주문</th>
+            <th class="w-14">상태</th>
+            <th>비고(낱장범위 등)</th>
+          </tr>
+        </thead>
+        <tbody id="dev-saleable-tbody">
+          <tr><td colspan="8" class="text-center text-gray-400 py-4">주문을 선택하면 목록이 표시됩니다.</td></tr>
+        </tbody>
+      </table>
+    </div>
+  </section>
+
+  <div class="grid grid-cols-1 xl:grid-cols-2 gap-3">
+    <section class="border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">판매 내역</div>
+      <div class="max-h-72 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th class="w-14">선택</th>
+              <th>봉투 종류</th>
+              <th class="w-20">접수량</th>
+              <th class="w-20">판매량</th>
+              <th class="w-20">단가</th>
+              <th class="w-24">판매금액</th>
+            </tr>
+          </thead>
+          <tbody id="sale-items-body">
+            <tr><td colspan="6" class="text-center text-gray-400 py-6">주문을 선택해 주세요.</td></tr>
+          </tbody>
+        </table>
+      </div>
+    </section>
+
+    <section class="border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">판매 상세 내역</div>
+      <div class="max-h-72 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th>봉투 종류</th>
+              <th class="w-28">봉투 코드</th>
+              <th class="w-16">수량</th>
+              <th class="w-16">포장단위</th>
+            </tr>
+          </thead>
+          <tbody id="scan-detail-body">
+            <tr><td colspan="4" class="text-center text-gray-400 py-6">바코드를 스캔해 주세요.</td></tr>
+          </tbody>
+        </table>
+      </div>
+    </section>
+  </div>
+</div>
+
+<script>
+(() => {
+  const shops = <?= json_encode(array_map(static function ($s): array {
+      return [
+          'ds_idx' => (int) ($s->ds_idx ?? 0),
+          'ds_shop_no' => (string) ($s->ds_shop_no ?? ''),
+          'ds_name' => (string) ($s->ds_name ?? ''),
+          'ds_rep_name' => (string) ($s->ds_rep_name ?? ''),
+          'ds_tel' => (string) ($s->ds_tel ?? ''),
+          'ds_addr' => trim((string) ($s->ds_addr ?? '') . ' ' . (string) ($s->ds_addr_detail ?? '')),
+      ];
+  }, $shops ?? []), JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+  const orders = <?= json_encode($orders ?? [], JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+  const scanApi = '<?= base_url('bag/sale/designated/scan') ?>';
+  const devSaleableApi = '<?= base_url('bag/sale/designated/dev-saleable-barcodes') ?>';
+  const csrfName = '<?= csrf_token() ?>';
+  const csrfHash = '<?= csrf_hash() ?>';
+
+  const shopSearch = document.getElementById('shop-search');
+  const shopSuggest = document.getElementById('shop-search-suggest');
+  const barcodeInput = document.getElementById('barcode-input');
+  const orderListBody = document.getElementById('order-list-body');
+  const saleItemsBody = document.getElementById('sale-items-body');
+  const scanDetailBody = document.getElementById('scan-detail-body');
+  const saveForm = document.getElementById('sale-save-form');
+  const saveSoIdx = document.getElementById('save-so-idx');
+  const saveDsIdx = document.getElementById('save-ds-idx');
+  const saveScansJson = document.getElementById('save-scans-json');
+  const scanMessage = document.getElementById('scan-message');
+  const devSaleablePanel = document.getElementById('dev-saleable-panel');
+  const devSaleableTbody = document.getElementById('dev-saleable-tbody');
+
+  const nf = (n) => new Intl.NumberFormat('ko-KR').format(n || 0);
+  let selectedShop = null;
+  let selectedOrder = null;
+  let selectedBagCode = '';
+  const pendingScans = [];
+
+  const shopMap = new Map(shops.map((s) => [String(s.ds_idx), s]));
+
+  function setMessage(msg, isError = false) {
+    scanMessage.textContent = msg || '';
+    scanMessage.className = isError ? 'text-sm text-red-600' : 'text-sm text-emerald-700';
+  }
+
+  function mergedShopText(shop) {
+    return [shop.ds_shop_no, shop.ds_name, shop.ds_rep_name, shop.ds_tel, shop.ds_addr]
+      .filter(Boolean)
+      .join(' ');
+  }
+
+  function hideSuggest() {
+    if (shopSuggest) {
+      shopSuggest.classList.add('hidden');
+      shopSuggest.innerHTML = '';
+    }
+  }
+
+  function renderSuggest(query) {
+    if (!shopSuggest) return;
+    const q = String(query || '').trim().toLowerCase();
+    const matched = (q
+      ? shops.filter((s) => mergedShopText(s).toLowerCase().includes(q))
+      : shops
+    ).slice(0, 30);
+    if (matched.length === 0) {
+      hideSuggest();
+      return;
+    }
+    shopSuggest.innerHTML = matched.map((s) => `
+      <button type="button" class="shop-suggest-item w-full text-left px-2 py-1.5 hover:bg-blue-50 text-xs border-b border-gray-100 whitespace-normal break-all" data-ds-idx="${s.ds_idx}">
+        ${mergedShopText(s)}
+      </button>
+    `).join('');
+    shopSuggest.classList.remove('hidden');
+  }
+
+  function hideDevSaleablePanel() {
+    if (devSaleablePanel) devSaleablePanel.classList.add('hidden');
+    if (devSaleableTbody) {
+      devSaleableTbody.innerHTML = '<tr><td colspan="8" class="text-center text-gray-400 py-4">주문을 선택하면 목록이 표시됩니다.</td></tr>';
+    }
+  }
+
+  async function loadDevSaleableBarcodes(dsIdx) {
+    if (!devSaleablePanel || !devSaleableTbody) return;
+    const idx = Number(dsIdx || 0);
+    if (!idx) {
+      hideDevSaleablePanel();
+      return;
+    }
+    devSaleablePanel.classList.remove('hidden');
+    devSaleableTbody.innerHTML = '<tr><td colspan="8" class="text-center text-gray-400 py-4">불러오는 중…</td></tr>';
+    try {
+      let devUrl = `${devSaleableApi}?ds_idx=${encodeURIComponent(String(idx))}`;
+      if (selectedOrder && Number(selectedOrder.so_idx || 0) > 0) {
+        devUrl += `&so_idx=${encodeURIComponent(String(selectedOrder.so_idx))}`;
+      }
+      const res = await fetch(devUrl, { credentials: 'same-origin' });
+      const data = await res.json();
+      if (!data.ok) {
+        devSaleableTbody.innerHTML = `<tr><td colspan="8" class="text-center text-red-600 py-4">${data.message || '조회 실패'}</td></tr>`;
+        return;
+      }
+      const rows = Array.isArray(data.rows) ? data.rows : [];
+      if (rows.length === 0) {
+        devSaleableTbody.innerHTML = '<tr><td colspan="8" class="text-center text-gray-400 py-4">표시할 바코드가 없습니다.</td></tr>';
+        return;
+      }
+      devSaleableTbody.innerHTML = rows.map((r) => `
+        <tr>
+          <td class="text-left pl-1">${r.source || ''}</td>
+          <td class="text-center font-mono">${r.code || ''}</td>
+          <td class="text-left pl-1">${r.bag_code || ''} ${r.bag_name || ''}</td>
+          <td class="text-center">${r.unit || ''}</td>
+          <td class="text-right pr-1">${nf(r.qty || 0)}</td>
+          <td class="text-center">${r.so_idx ? String(r.so_idx) : '-'}</td>
+          <td class="text-center">${r.state || ''}</td>
+          <td class="text-left pl-1">${r.extra || ''}</td>
+        </tr>
+      `).join('');
+    } catch {
+      devSaleableTbody.innerHTML = '<tr><td colspan="8" class="text-center text-red-600 py-4">네트워크 오류</td></tr>';
+    }
+  }
+
+  function updateShopInfo(shop) {
+    document.getElementById('shop-info-code').textContent = shop?.ds_shop_no || '-';
+    document.getElementById('shop-info-name').textContent = shop?.ds_name || '-';
+    document.getElementById('shop-info-rep').textContent = shop?.ds_rep_name || '-';
+    document.getElementById('shop-info-tel').textContent = shop?.ds_tel || '-';
+    document.getElementById('shop-info-addr').textContent = shop?.ds_addr || '-';
+  }
+
+  function renderOrderList() {
+    const rows = (selectedShop ? orders.filter((o) => Number(o.so_ds_idx) === Number(selectedShop.ds_idx)) : orders);
+    if (rows.length === 0) {
+      orderListBody.innerHTML = '<tr><td colspan="5" class="text-center py-6 text-gray-400">조건에 맞는 주문이 없습니다.</td></tr>';
+      return;
+    }
+    orderListBody.innerHTML = rows.map((o) => `
+      <tr class="order-row cursor-pointer hover:bg-blue-50 ${selectedOrder && Number(selectedOrder.so_idx) === Number(o.so_idx) ? 'bg-blue-100' : ''}" data-order-id="${o.so_idx}">
+        <td class="text-center">${o.so_idx}</td>
+        <td class="text-left pl-2">${o.so_ds_name || ''}</td>
+        <td class="text-center">${o.so_order_date || ''}</td>
+        <td class="text-center">${o.so_delivery_date || ''}</td>
+        <td class="text-center">${o.so_status === 'cancelled' ? '주문 취소' : (Number(o.so_received || 0) === 1 ? '판매 완료' : '판매 진행')}</td>
+      </tr>
+    `).join('');
+  }
+
+  function pendingQtyForBag(code) {
+    return pendingScans.filter((s) => s.bag_code === code).reduce((sum, s) => sum + (Number(s.qty) || 0), 0);
+  }
+
+  function renderSaleItems() {
+    if (!selectedOrder) {
+      saleItemsBody.innerHTML = '<tr><td colspan="6" class="text-center text-gray-400 py-6">주문을 선택해 주세요.</td></tr>';
+      return;
+    }
+    const items = Array.isArray(selectedOrder.items) ? selectedOrder.items : [];
+    if (items.length === 0) {
+      saleItemsBody.innerHTML = '<tr><td colspan="6" class="text-center text-gray-400 py-6">품목 정보가 없습니다.</td></tr>';
+      return;
+    }
+    saleItemsBody.innerHTML = items.map((it) => {
+      const bagCode = String(it.soi_bag_code || '');
+      const sold = Number(it.sold_qty || 0) + pendingQtyForBag(bagCode);
+      const unitPrice = Number(it.soi_unit_price || 0);
+      const amount = sold * unitPrice;
+      const checked = selectedBagCode === bagCode ? 'checked' : '';
+      return `
+        <tr>
+          <td class="text-center"><input type="radio" name="pick-bag" value="${bagCode}" ${checked}></td>
+          <td class="text-left pl-2">${bagCode} ${it.soi_bag_name || ''}</td>
+          <td class="text-right pr-2">${nf(it.soi_qty || 0)}</td>
+          <td class="text-right pr-2">${nf(sold)}</td>
+          <td class="text-right pr-2">${nf(unitPrice)}</td>
+          <td class="text-right pr-2">${nf(amount)}</td>
+        </tr>
+      `;
+    }).join('');
+  }
+
+  function renderScanDetails() {
+    const rows = pendingScans.filter((s) => !selectedBagCode || s.bag_code === selectedBagCode);
+    if (rows.length === 0) {
+      scanDetailBody.innerHTML = '<tr><td colspan="4" class="text-center text-gray-400 py-6">바코드를 스캔해 주세요.</td></tr>';
+      return;
+    }
+    scanDetailBody.innerHTML = rows.map((r) => `
+      <tr>
+        <td class="text-left pl-2">${r.bag_code} ${r.bag_name || ''}</td>
+        <td class="text-center">${r.barcode}</td>
+        <td class="text-right pr-2">${nf(r.qty)}</td>
+        <td class="text-center">${r.unit}</td>
+      </tr>
+    `).join('');
+  }
+
+  function selectOrder(orderId) {
+    selectedOrder = orders.find((o) => Number(o.so_idx) === Number(orderId)) || null;
+    selectedBagCode = '';
+    pendingScans.length = 0;
+    saveSoIdx.value = selectedOrder ? String(selectedOrder.so_idx) : '';
+    saveDsIdx.value = selectedOrder ? String(selectedOrder.so_ds_idx || '') : (selectedShop ? String(selectedShop.ds_idx) : '');
+    saveScansJson.value = '[]';
+
+    // 주문이 선택되면 그 주문의 지정판매소를 「지정판매소 정보」 표·검색 input 에도 자동 반영한다.
+    if (selectedOrder) {
+      const matchedShop = shopMap.get(String(selectedOrder.so_ds_idx)) || null;
+      if (matchedShop) {
+        selectedShop = matchedShop;
+        if (shopSearch) shopSearch.value = mergedShopText(matchedShop);
+        updateShopInfo(matchedShop);
+      }
+    }
+
+    renderOrderList();
+    renderSaleItems();
+    renderScanDetails();
+    if (selectedOrder && Number(selectedOrder.so_ds_idx || 0) > 0) {
+      loadDevSaleableBarcodes(selectedOrder.so_ds_idx);
+    } else {
+      hideDevSaleablePanel();
+    }
+  }
+
+  async function submitScan() {
+    const code = (barcodeInput.value || '').trim();
+    if (!code) return;
+    if (!selectedOrder) {
+      setMessage('주문 접수 리스트에서 주문을 먼저 선택해 주세요.', true);
+      return;
+    }
+
+    const payload = new URLSearchParams();
+    payload.set(csrfName, csrfHash);
+    payload.set('so_idx', String(selectedOrder.so_idx));
+    payload.set('barcode', code);
+
+    const pendingByBag = {};
+    pendingScans.forEach((s) => {
+      const k = String(s.bag_code || '');
+      pendingByBag[k] = (pendingByBag[k] || 0) + (Number(s.qty || 0));
+    });
+    payload.set('pending_by_bag', JSON.stringify(pendingByBag));
+
+    const res = await fetch(scanApi, {
+      method: 'POST',
+      headers: { 'Content-Type': 'application/x-www-form-urlencoded; charset=UTF-8' },
+      body: payload.toString(),
+    });
+    const data = await res.json();
+    if (!data.ok) {
+      setMessage(data.message || '스캔 처리 실패', true);
+      return;
+    }
+
+    if (!selectedBagCode) {
+      selectedBagCode = String(data.bag_code || '');
+    }
+    pendingScans.push({
+      barcode: code,
+      bag_code: data.bag_code,
+      bag_name: data.bag_name,
+      qty: Number(data.qty || 0),
+      unit: data.unit,
+      pack_ids: Array.isArray(data.pack_ids) ? data.pack_ids : [],
+    });
+    saveScansJson.value = JSON.stringify(pendingScans);
+    barcodeInput.value = '';
+    setMessage(`등록 완료: ${data.bag_code} / ${data.unit} / 수량 ${nf(data.qty)}`);
+    renderSaleItems();
+    renderScanDetails();
+  }
+
+  shopSearch?.addEventListener('change', (e) => {
+    const q = String(e.target.value || '').trim().toLowerCase();
+    selectedShop = shops.find((s) => {
+      const merged = [s.ds_shop_no, s.ds_name, s.ds_rep_name, s.ds_tel, s.ds_addr].join(' ').toLowerCase();
+      return merged.includes(q);
+    }) || null;
+    selectedOrder = null;
+    selectedBagCode = '';
+    pendingScans.length = 0;
+    saveSoIdx.value = '';
+    saveDsIdx.value = selectedShop ? String(selectedShop.ds_idx) : '';
+    saveScansJson.value = '[]';
+    updateShopInfo(selectedShop);
+    hideDevSaleablePanel();
+    renderOrderList();
+    renderSaleItems();
+    renderScanDetails();
+    setMessage('');
+    hideSuggest();
+  });
+
+  shopSearch?.addEventListener('input', (e) => {
+    renderSuggest(e.target.value || '');
+  });
+
+  shopSearch?.addEventListener('focus', (e) => {
+    renderSuggest(e.target.value || '');
+  });
+
+  shopSearch?.addEventListener('click', (e) => {
+    renderSuggest(e.target.value || '');
+  });
+
+  shopSuggest?.addEventListener('click', (e) => {
+    const btn = e.target.closest('.shop-suggest-item');
+    if (!btn) return;
+    const dsIdx = Number(btn.dataset.dsIdx || 0);
+    const shop = shops.find((s) => Number(s.ds_idx) === dsIdx) || null;
+    if (!shop) return;
+    shopSearch.value = mergedShopText(shop);
+    selectedShop = shop;
+    selectedOrder = null;
+    selectedBagCode = '';
+    pendingScans.length = 0;
+    saveSoIdx.value = '';
+    saveDsIdx.value = selectedShop ? String(selectedShop.ds_idx) : '';
+    saveScansJson.value = '[]';
+    updateShopInfo(selectedShop);
+    hideDevSaleablePanel();
+    renderOrderList();
+    renderSaleItems();
+    renderScanDetails();
+    setMessage('');
+    hideSuggest();
+  });
+
+  document.addEventListener('click', (e) => {
+    if (!shopSuggest || !shopSearch) return;
+    if (e.target === shopSearch || shopSuggest.contains(e.target)) return;
+    hideSuggest();
+  });
+
+  barcodeInput?.addEventListener('keydown', (e) => {
+    if (e.key === 'Enter') {
+      e.preventDefault();
+      submitScan();
+    }
+  });
+
+  orderListBody?.addEventListener('click', (e) => {
+    const tr = e.target.closest('.order-row');
+    if (!tr) return;
+    selectOrder(tr.dataset.orderId);
+  });
+
+  saleItemsBody?.addEventListener('change', (e) => {
+    const radio = e.target.closest('input[name="pick-bag"]');
+    if (!radio) return;
+    selectedBagCode = radio.value || '';
+    renderScanDetails();
+  });
+
+  saveForm?.addEventListener('submit', (e) => {
+    if (!selectedOrder) {
+      e.preventDefault();
+      alert('주문을 먼저 선택해 주세요.');
+      return;
+    }
+    if (pendingScans.length === 0) {
+      e.preventDefault();
+      alert('없는 바코드이거나 유효한 스캔 내역이 없습니다.');
+      return;
+    }
+  });
+
+  renderOrderList();
+  renderSaleItems();
+  renderScanDetails();
+})();
+</script>
+
+<?= view('bag/_dev_all_sales_panel') ?>

app/Views/bag/designated_shop_sale_return.php

@@ -0,0 +1,424 @@
+<?php
+$devSoldScans = is_array($devSoldScans ?? null) ? $devSoldScans : [];
+?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">지정판매소 반품</span>
+</section>
+
+<div class="border border-gray-300 p-3 mt-2 bg-white space-y-3">
+  <form id="return-save-form" action="<?= base_url('bag/sale/designated-return/save') ?>" method="POST">
+    <?= csrf_field() ?>
+    <input type="hidden" name="ds_idx" id="save-ds-idx" value=""/>
+    <input type="hidden" name="scans_json" id="save-scans-json" value="[]"/>
+
+    <div class="flex flex-wrap items-end gap-2">
+      <div class="relative">
+        <label class="block text-xs font-bold text-gray-700 mb-1">판매소 검색</label>
+        <input id="shop-search" type="text" class="border border-gray-300 rounded px-2 py-1.5 text-sm w-[36rem] max-w-full" placeholder="코드/상호/대표자/전화/주소"/>
+        <div id="shop-search-suggest" class="hidden absolute left-0 top-full mt-1 w-[36rem] max-w-full max-h-56 overflow-auto border border-gray-300 bg-white shadow-lg z-20"></div>
+      </div>
+      <div>
+        <label class="block text-xs font-bold text-gray-700 mb-1">봉투코드 입력</label>
+        <input id="barcode-input" type="text" class="border border-gray-300 rounded px-2 py-1.5 text-sm w-80" placeholder="박스/팩/낱장 바코드"/>
+      </div>
+      <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm shadow hover:opacity-90">반품 저장</button>
+    </div>
+  </form>
+
+  <div id="scan-message" class="text-sm text-gray-600"></div>
+
+  <div class="grid grid-cols-1 xl:grid-cols-2 gap-3">
+    <section class="border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">지정판매소 정보</div>
+      <table class="w-full text-sm">
+        <tr><th class="text-left px-3 py-1.5 w-28">판매소 코드</th><td id="shop-info-code" class="px-3 py-1.5">-</td></tr>
+        <tr><th class="text-left px-3 py-1.5">상호</th><td id="shop-info-name" class="px-3 py-1.5">-</td></tr>
+        <tr><th class="text-left px-3 py-1.5">대표자명</th><td id="shop-info-rep" class="px-3 py-1.5">-</td></tr>
+        <tr><th class="text-left px-3 py-1.5">대표전화</th><td id="shop-info-tel" class="px-3 py-1.5">-</td></tr>
+        <tr><th class="text-left px-3 py-1.5">주소</th><td id="shop-info-addr" class="px-3 py-1.5">-</td></tr>
+      </table>
+    </section>
+
+    <section class="border border-gray-300">
+      <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">반품 리스트</div>
+      <div class="max-h-64 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th class="w-14">선택</th>
+              <th>봉투 종류</th>
+              <th class="w-20">수량</th>
+              <th class="w-20">단가</th>
+              <th class="w-24">금액</th>
+              <th class="w-16">제거</th>
+            </tr>
+          </thead>
+          <tbody id="return-list-body">
+            <tr><td colspan="6" class="text-center text-gray-400 py-6">판매소를 선택하고 바코드를 스캔해 주세요.</td></tr>
+          </tbody>
+          <tfoot>
+            <tr class="font-semibold bg-gray-50">
+              <td colspan="2" class="text-right px-2 py-1">합계</td>
+              <td class="text-right px-2 py-1" id="sum-qty">0</td>
+              <td class="text-right px-2 py-1">-</td>
+              <td class="text-right px-2 py-1" id="sum-amount">0</td>
+              <td class="px-2 py-1"></td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    </section>
+  </div>
+
+  <section class="border border-gray-300">
+    <div class="px-3 py-2 border-b bg-gray-50 text-sm font-semibold text-gray-700">반품 봉투 코드</div>
+    <div class="max-h-72 overflow-auto">
+      <table class="w-full data-table text-sm">
+        <thead>
+          <tr>
+            <th>봉투 종류</th>
+            <th class="w-36">봉투 코드</th>
+            <th class="w-16">수량</th>
+            <th class="w-20">금액</th>
+          </tr>
+        </thead>
+        <tbody id="return-code-body">
+          <tr><td colspan="4" class="text-center text-gray-400 py-6">품목을 선택해 주세요.</td></tr>
+        </tbody>
+      </table>
+    </div>
+  </section>
+
+  <section class="border border-amber-400 bg-amber-50/50 p-3 mt-3 rounded-sm">
+    <p class="text-xs text-amber-900 mb-2 leading-relaxed">
+      <strong class="text-amber-950">[개발용 임시 표]</strong>
+      반품 스캔 테스트를 위해, 현재 지자체에서 <code class="bg-amber-100 px-1 rounded">bag_sale_scan_code</code> 상태가
+      <strong>판매(sold)</strong>인 봉투 바코드 일부(최대 200건, 최근 등록순)를 표시합니다.
+      운영 화면에는 포함되지 않아야 하므로 <strong>개발이 끝나면 이 블록 전체를 제거</strong>해 주세요.
+    </p>
+    <div class="max-h-56 overflow-auto border border-amber-300 bg-white">
+      <table class="w-full data-table text-xs">
+        <thead>
+          <tr>
+            <th>지정판매소</th>
+            <th class="w-14">주문</th>
+            <th>봉투 종류</th>
+            <th class="w-40">봉투 바코드</th>
+            <th class="w-14">포장</th>
+            <th class="w-12">수량</th>
+            <th class="w-16">상태</th>
+            <th class="w-36">등록일시</th>
+          </tr>
+        </thead>
+        <tbody>
+          <?php if ($devSoldScans === []): ?>
+            <tr><td colspan="8" class="text-center text-gray-400 py-4">판매(sold) 상태인 스캔 코드가 없습니다.</td></tr>
+          <?php else: ?>
+            <?php foreach ($devSoldScans as $r): ?>
+              <tr>
+                <td class="text-left pl-1"><?= esc(trim((string) ($r['ds_name'] ?? '')) !== '' ? (string) $r['ds_name'] : ('판매소#' . (string) ($r['bssc_ds_idx'] ?? '0'))) ?></td>
+                <td class="text-center"><?= esc((string) ($r['bssc_so_idx'] ?? '')) ?></td>
+                <td class="text-left pl-1"><?= esc((string) ($r['bssc_bag_code'] ?? '')) ?> <?= esc((string) ($r['bssc_bag_name'] ?? '')) ?></td>
+                <td class="text-center font-mono"><?= esc((string) ($r['bssc_code'] ?? '')) ?></td>
+                <td class="text-center"><?= esc((string) ($r['bssc_unit'] ?? '')) ?></td>
+                <td class="text-right pr-1"><?= esc((string) ($r['bssc_qty'] ?? '0')) ?></td>
+                <td class="text-center"><?= esc((string) ($r['bssc_state'] ?? '')) ?></td>
+                <td class="text-center"><?= esc((string) ($r['bssc_regdate'] ?? '')) ?></td>
+              </tr>
+            <?php endforeach; ?>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </section>
+</div>
+
+<script>
+(() => {
+  const shops = <?= json_encode(array_map(static function ($s): array {
+      return [
+          'ds_idx' => (int) ($s->ds_idx ?? 0),
+          'ds_shop_no' => (string) ($s->ds_shop_no ?? ''),
+          'ds_name' => (string) ($s->ds_name ?? ''),
+          'ds_rep_name' => (string) ($s->ds_rep_name ?? ''),
+          'ds_tel' => (string) ($s->ds_tel ?? ''),
+          'ds_addr' => trim((string) ($s->ds_addr ?? '') . ' ' . (string) ($s->ds_addr_detail ?? '')),
+      ];
+  }, $shops ?? []), JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+  const scanApi = '<?= base_url('bag/sale/designated-return/scan') ?>';
+  const csrfName = '<?= csrf_token() ?>';
+  const csrfHash = '<?= csrf_hash() ?>';
+
+  const shopSearch = document.getElementById('shop-search');
+  const shopSuggest = document.getElementById('shop-search-suggest');
+  const barcodeInput = document.getElementById('barcode-input');
+  const returnListBody = document.getElementById('return-list-body');
+  const returnCodeBody = document.getElementById('return-code-body');
+  const saveForm = document.getElementById('return-save-form');
+  const saveDsIdx = document.getElementById('save-ds-idx');
+  const saveScansJson = document.getElementById('save-scans-json');
+  const scanMessage = document.getElementById('scan-message');
+
+  const nf = (n) => new Intl.NumberFormat('ko-KR').format(n || 0);
+  let selectedShop = null;
+  let selectedBagCode = '';
+  const scannedRows = [];
+
+  function mergedShopText(shop) {
+    return [shop.ds_shop_no, shop.ds_name, shop.ds_rep_name, shop.ds_tel, shop.ds_addr].filter(Boolean).join(' ');
+  }
+
+  function setMessage(msg, isError = false) {
+    scanMessage.textContent = msg || '';
+    scanMessage.className = isError ? 'text-sm text-red-600' : 'text-sm text-emerald-700';
+  }
+
+  function updateShopInfo(shop) {
+    document.getElementById('shop-info-code').textContent = shop?.ds_shop_no || '-';
+    document.getElementById('shop-info-name').textContent = shop?.ds_name || '-';
+    document.getElementById('shop-info-rep').textContent = shop?.ds_rep_name || '-';
+    document.getElementById('shop-info-tel').textContent = shop?.ds_tel || '-';
+    document.getElementById('shop-info-addr').textContent = shop?.ds_addr || '-';
+  }
+
+  function hideSuggest() {
+    if (!shopSuggest) return;
+    shopSuggest.classList.add('hidden');
+    shopSuggest.innerHTML = '';
+  }
+
+  function renderSuggest(query) {
+    if (!shopSuggest) return;
+    const q = String(query || '').trim().toLowerCase();
+    const matched = (q ? shops.filter((s) => mergedShopText(s).toLowerCase().includes(q)) : shops).slice(0, 30);
+    if (matched.length === 0) {
+      hideSuggest();
+      return;
+    }
+    shopSuggest.innerHTML = matched.map((s) => `
+      <button type="button" class="shop-suggest-item w-full text-left px-2 py-1.5 hover:bg-blue-50 text-xs border-b border-gray-100 whitespace-normal break-all" data-ds-idx="${s.ds_idx}">
+        ${mergedShopText(s)}
+      </button>
+    `).join('');
+    shopSuggest.classList.remove('hidden');
+  }
+
+  function aggregateByBag() {
+    const map = new Map();
+    scannedRows.forEach((r) => {
+      const key = String(r.bag_code || '');
+      if (!map.has(key)) {
+        map.set(key, {
+          bag_code: key,
+          bag_name: String(r.bag_name || ''),
+          unit_price: Number(r.unit_price || 0),
+          qty: 0,
+          amount: 0,
+        });
+      }
+      const item = map.get(key);
+      item.qty += Number(r.qty || 0);
+      item.amount += Number(r.amount || 0);
+    });
+    return Array.from(map.values());
+  }
+
+  function renderReturnList() {
+    const rows = aggregateByBag();
+    if (rows.length === 0) {
+      returnListBody.innerHTML = '<tr><td colspan="6" class="text-center text-gray-400 py-6">판매소를 선택하고 바코드를 스캔해 주세요.</td></tr>';
+      document.getElementById('sum-qty').textContent = '0';
+      document.getElementById('sum-amount').textContent = '0';
+      return;
+    }
+    returnListBody.innerHTML = rows.map((r) => `
+      <tr>
+        <td class="text-center"><input type="radio" name="pick-return-bag" value="${r.bag_code}" ${selectedBagCode === r.bag_code ? 'checked' : ''}></td>
+        <td class="text-left pl-2">${r.bag_code} ${r.bag_name || ''}</td>
+        <td class="text-right pr-2">${nf(r.qty)}</td>
+        <td class="text-right pr-2">${nf(r.unit_price)}</td>
+        <td class="text-right pr-2">${nf(r.amount)}</td>
+        <td class="text-center"><button type="button" class="btn-remove-bag text-red-600 hover:underline text-xs" data-bag-code="${r.bag_code}">제거</button></td>
+      </tr>
+    `).join('');
+    const sumQty = rows.reduce((s, r) => s + Number(r.qty || 0), 0);
+    const sumAmount = rows.reduce((s, r) => s + Number(r.amount || 0), 0);
+    document.getElementById('sum-qty').textContent = nf(sumQty);
+    document.getElementById('sum-amount').textContent = nf(sumAmount);
+  }
+
+  function renderCodeTable() {
+    if (!selectedBagCode) {
+      returnCodeBody.innerHTML = '<tr><td colspan="4" class="text-center text-gray-400 py-6">품목을 선택해 주세요.</td></tr>';
+      return;
+    }
+    const rows = scannedRows.filter((r) => String(r.bag_code || '') === selectedBagCode);
+    if (rows.length === 0) {
+      returnCodeBody.innerHTML = '<tr><td colspan="4" class="text-center text-gray-400 py-6">반품 봉투 코드가 없습니다.</td></tr>';
+      return;
+    }
+    returnCodeBody.innerHTML = rows.map((r) => `
+      <tr>
+        <td class="text-left pl-2">${r.bag_code || ''} ${r.bag_name || ''}</td>
+        <td class="text-center">${r.code || ''}</td>
+        <td class="text-right pr-2">${nf(r.qty)}</td>
+        <td class="text-right pr-2">${nf(r.amount)}</td>
+      </tr>
+    `).join('');
+  }
+
+  function removeScannedByBagCode(bagCode) {
+    if (!bagCode) return;
+    for (let i = scannedRows.length - 1; i >= 0; i -= 1) {
+      if (String(scannedRows[i].bag_code || '') === bagCode) scannedRows.splice(i, 1);
+    }
+    if (selectedBagCode === bagCode) selectedBagCode = '';
+    saveScansJson.value = JSON.stringify(scannedRows);
+  }
+
+  function applyResolvedShopFromScan(data) {
+    const dsIdx = Number(data.ds_idx || 0);
+    if (!dsIdx) return;
+    let shop = shops.find((s) => Number(s.ds_idx) === dsIdx) || null;
+    if (!shop) {
+      shop = {
+        ds_idx: dsIdx,
+        ds_shop_no: String(data.ds_shop_no || ''),
+        ds_name: String(data.ds_name || ''),
+        ds_rep_name: String(data.ds_rep_name || ''),
+        ds_tel: String(data.ds_tel || ''),
+        ds_addr: String(data.ds_addr || ''),
+      };
+    }
+    const prevIdx = selectedShop ? Number(selectedShop.ds_idx) : 0;
+    if (prevIdx && prevIdx !== dsIdx && scannedRows.length > 0) {
+      scannedRows.length = 0;
+      saveScansJson.value = '[]';
+      selectedBagCode = '';
+      setMessage('바코드에 해당하는 지정판매소로 변경되어 이전 스캔 목록은 초기화되었습니다.', false);
+    }
+    selectedShop = shop;
+    shopSearch.value = mergedShopText(shop);
+    saveDsIdx.value = String(dsIdx);
+    updateShopInfo(shop);
+  }
+
+  async function submitScan() {
+    const code = (barcodeInput.value || '').trim();
+    if (!code) return;
+    if (scannedRows.some((r) => String(r.code || '') === code)) {
+      setMessage('이미 스캔한 바코드입니다.', true);
+      barcodeInput.value = '';
+      return;
+    }
+
+    const payload = new URLSearchParams();
+    payload.set(csrfName, csrfHash);
+    payload.set('ds_idx', selectedShop ? String(selectedShop.ds_idx) : '0');
+    payload.set('barcode', code);
+
+    const res = await fetch(scanApi, {
+      method: 'POST',
+      headers: { 'Content-Type': 'application/x-www-form-urlencoded; charset=UTF-8' },
+      body: payload.toString(),
+    });
+    const data = await res.json();
+    if (!data.ok) {
+      setMessage(data.message || '스캔 실패', true);
+      return;
+    }
+
+    applyResolvedShopFromScan(data);
+
+    scannedRows.push({
+      code: data.code,
+      bag_code: data.bag_code,
+      bag_name: data.bag_name,
+      qty: Number(data.qty || 0),
+      unit: data.unit || '',
+      unit_price: Number(data.unit_price || 0),
+      amount: Number(data.amount || 0),
+      so_idx: Number(data.so_idx || 0),
+    });
+    saveScansJson.value = JSON.stringify(scannedRows);
+    barcodeInput.value = '';
+    if (!selectedBagCode) selectedBagCode = String(data.bag_code || '');
+    setMessage(`반품 코드 등록: ${data.code} / 수량 ${nf(data.qty)}`);
+    renderReturnList();
+    renderCodeTable();
+  }
+
+  shopSearch?.addEventListener('input', (e) => renderSuggest(e.target.value || ''));
+  shopSearch?.addEventListener('focus', (e) => renderSuggest(e.target.value || ''));
+  shopSearch?.addEventListener('click', (e) => renderSuggest(e.target.value || ''));
+
+  shopSuggest?.addEventListener('click', (e) => {
+    const btn = e.target.closest('.shop-suggest-item');
+    if (!btn) return;
+    const dsIdx = Number(btn.dataset.dsIdx || 0);
+    const shop = shops.find((s) => Number(s.ds_idx) === dsIdx) || null;
+    if (!shop) return;
+    selectedShop = shop;
+    shopSearch.value = mergedShopText(shop);
+    saveDsIdx.value = String(shop.ds_idx);
+    selectedBagCode = '';
+    scannedRows.length = 0;
+    saveScansJson.value = '[]';
+    updateShopInfo(shop);
+    renderReturnList();
+    renderCodeTable();
+    setMessage('');
+    hideSuggest();
+  });
+
+  document.addEventListener('click', (e) => {
+    if (!shopSuggest || !shopSearch) return;
+    if (e.target === shopSearch || shopSuggest.contains(e.target)) return;
+    hideSuggest();
+  });
+
+  barcodeInput?.addEventListener('keydown', (e) => {
+    if (e.key === 'Enter') {
+      e.preventDefault();
+      submitScan();
+    }
+  });
+
+  returnListBody?.addEventListener('change', (e) => {
+    const radio = e.target.closest('input[name="pick-return-bag"]');
+    if (!radio) return;
+    selectedBagCode = radio.value || '';
+    renderCodeTable();
+  });
+
+  returnListBody?.addEventListener('click', (e) => {
+    const btn = e.target.closest('.btn-remove-bag');
+    if (!btn) return;
+    const bagCode = String(btn.dataset.bagCode || '');
+    if (!bagCode) return;
+    if (!confirm(`'${bagCode}' 봉투종류의 스캔 내역을 모두 제거할까요?`)) return;
+    removeScannedByBagCode(bagCode);
+    renderReturnList();
+    renderCodeTable();
+    setMessage(`반품 리스트에서 ${bagCode} 봉투종류를 제거했습니다.`);
+  });
+
+  saveForm?.addEventListener('submit', (e) => {
+    if (!selectedShop) {
+      e.preventDefault();
+      alert('판매소를 선택해 주세요.');
+      return;
+    }
+    if (scannedRows.length === 0) {
+      e.preventDefault();
+      alert('반품할 바코드를 스캔해 주세요.');
+      return;
+    }
+  });
+
+  renderReturnList();
+  renderCodeTable();
+})();
+</script>
+
+<?= view('bag/_dev_all_sales_panel') ?>

app/Views/bag/flow.php

@@ -1,93 +1,288 @@
-<div class="space-y-1">
-  <form method="get" class="flex items-center gap-3 text-sm mb-3">
-    <label class="font-bold text-gray-700">조회기간</label>
-    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <span>~</span>
-    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm">조회</button>
-    <a href="<?= base_url('bag/flow') ?>" class="text-sm text-gray-500 hover:text-gray-700">초기화</a>
-  </form>
-  <div class="flex gap-2 mb-2">
-    <a href="<?= base_url('bag/receiving/create') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm text-sm">입고 처리</a>
-    <a href="<?= base_url('bag/sale/create') ?>" class="bg-white text-blue-600 border border-blue-300 px-3 py-1.5 rounded-sm text-sm">판매 등록</a>
-    <a href="<?= base_url('bag/issue/create') ?>" class="bg-white text-blue-600 border border-blue-300 px-3 py-1.5 rounded-sm text-sm">불출 처리</a>
-  </div>
+<?php
+$startDate = (string) ($startDate ?? date('Y-m-01'));
+$endDate = (string) ($endDate ?? date('Y-m-d'));
+$aggMode = (string) ($aggMode ?? 'period');
+$bagCode = (string) ($bagCode ?? '');
+$bagKind = (string) ($bagKind ?? '');
+$saIdx = (int) ($saIdx ?? 0);
+$rows = is_array($rows ?? null) ? $rows : [];
+$bagProducts = is_array($bagProducts ?? null) ? $bagProducts : [];
+$bagKindOptions = is_array($bagKindOptions ?? null) ? $bagKindOptions : [];
+$agencies = is_array($agencies ?? null) ? $agencies : [];
+$exportQuery = (string) ($exportQuery ?? 'search=1');
+$queried = (bool) ($queried ?? false);
+$fmt = static fn ($n): string => number_format((int) $n);
 
-  <!-- 수불 요약 -->
-  <table class="data-table">
+$printExtraLines = [];
+if ($queried) {
+    $aggLabel = $aggMode === 'daily' ? '일자별' : '기간별';
+    $printExtraLines[] = '조회기간: ' . $startDate . ' ~ ' . $endDate . ' (' . $aggLabel . ')';
+}
+?>
+<div class="flow-print-sheet">
+<?= view('components/print_header', [
+    'printTitle'      => '기간별 봉투 수불 현황',
+    'printExtraLines' => $printExtraLines,
+]) ?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">기간별 봉투 수불 현황</span>
+    <div class="flex flex-wrap items-center gap-2">
+      <a href="<?= base_url('bag/flow/export?' . esc($exportQuery, 'attr')) ?>" class="bg-green-700 text-white px-3 py-1 rounded-sm text-sm hover:bg-green-800">엑셀저장</a>
+      <button type="button" onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">인쇄</button>
+      <a href="<?= base_url('dashboard') ?>" class="border border-gray-400 text-gray-700 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">종료</a>
+    </div>
+  </div>
+</section>
+
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="get" action="<?= base_url('bag/flow') ?>" class="flex flex-wrap items-end gap-x-3 gap-y-2 text-sm">
+    <input type="hidden" name="search" value="1"/>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="font-bold text-gray-700 whitespace-nowrap">조회기간</label>
+      <input type="date" name="start_date" value="<?= esc($startDate) ?>" class="border border-gray-300 rounded px-2 py-1" required/>
+      <span>~</span>
+      <input type="date" name="end_date" value="<?= esc($endDate) ?>" class="border border-gray-300 rounded px-2 py-1" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="font-bold text-gray-700 whitespace-nowrap">봉투형식</label>
+      <select name="bag_code" class="border border-gray-300 rounded px-2 py-1 min-w-[11rem]">
+        <option value="">전체 봉투</option>
+        <?php foreach ($bagProducts as $bp): ?>
+        <option value="<?= esc((string) $bp['code']) ?>" <?= $bagCode === (string) $bp['code'] ? 'selected' : '' ?>>
+          <?= esc((string) $bp['code']) ?> — <?= esc((string) $bp['name']) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="font-bold text-gray-700 whitespace-nowrap">봉투구분</label>
+      <select name="bag_kind" class="border border-gray-300 rounded px-2 py-1 min-w-[8rem]">
+        <option value="">전체</option>
+        <?php foreach ($bagKindOptions as $opt): ?>
+        <option value="<?= esc((string) $opt->cd_code) ?>" <?= $bagKind === (string) $opt->cd_code ? 'selected' : '' ?>>
+          <?= esc((string) $opt->cd_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="font-bold text-gray-700 whitespace-nowrap">대행소</label>
+      <select name="sa_idx" class="border border-gray-300 rounded px-2 py-1 min-w-[10rem]">
+        <option value="0">전체</option>
+        <?php foreach ($agencies as $agency): ?>
+        <?php
+          $aid = (int) ($agency->sa_idx ?? 0);
+          $label = (string) ($agency->sa_name ?? '');
+          if (isset($agency->sa_kind) && (string) $agency->sa_kind !== '') {
+              $label = (string) $agency->sa_kind . ' — ' . $label;
+          }
+        ?>
+        <option value="<?= $aid ?>" <?= $saIdx === $aid ? 'selected' : '' ?>><?= esc($label) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-3">
+      <span class="font-bold text-gray-700 whitespace-nowrap">집계방식</span>
+      <label class="inline-flex items-center gap-1">
+        <input type="radio" name="agg_mode" value="daily" <?= $aggMode === 'daily' ? 'checked' : '' ?>/>
+        일자별
+      </label>
+      <label class="inline-flex items-center gap-1">
+        <input type="radio" name="agg_mode" value="period" <?= $aggMode === 'period' ? 'checked' : '' ?>/>
+        기간별
+      </label>
+    </div>
+
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">조회</button>
+    <a href="<?= base_url('bag/flow') ?>" class="text-gray-500 hover:text-gray-800 px-2">초기화</a>
+  </form>
+  <p class="text-xs text-gray-500 mt-1">전일재고 = 조회 시작일 전날 기준 품목별 재고(입고·반품·기타 − 출고 누적). 대행소 선택 시 <strong>판매</strong>만 해당 대행소 소속 판매소 기준입니다.</p>
+</section>
+
+<?php if (! $queried): ?>
+<div class="m-2 p-3 border border-blue-200 bg-blue-50 text-sm text-blue-900 no-print">
+  조회 조건을 설정한 뒤 <strong>조회</strong> 버튼을 눌러 주세요.
+</div>
+<?php endif; ?>
+
+<?php if ($queried): ?>
+<div class="p-2 overflow-auto flow-report-wrap">
+  <table class="w-full data-table text-sm flow-report-table">
     <thead>
       <tr>
-        <th rowspan="2">봉투코드</th>
-        <th rowspan="2">봉투명</th>
-        <th rowspan="2">현재재고</th>
-        <th colspan="2">입고</th>
-        <th colspan="2">출고</th>
+        <th rowspan="2" class="flow-col-date">일자</th>
+        <th rowspan="2" class="flow-col-item">품목</th>
+        <th rowspan="2" class="flow-col-num">
+          <span class="flow-lbl-screen">전일재고</span><span class="flow-lbl-print">전일</span>
+        </th>
+        <th colspan="4">입고</th>
+        <th colspan="6">출고</th>
+        <th rowspan="2" class="flow-col-num">잔량</th>
       </tr>
       <tr>
-        <th>입고수량</th><th>반품수량</th>
-        <th>판매수량</th><th>불출수량</th>
+        <th class="flow-col-num">입고</th>
+        <th class="flow-col-num">반품</th>
+        <th class="flow-col-num">기타</th>
+        <th class="flow-col-num">
+          <span class="flow-lbl-screen">입고계</span><span class="flow-lbl-print">입계</span>
+        </th>
+        <th class="flow-col-num">판매</th>
+        <th class="flow-col-num">
+          <span class="flow-lbl-screen">일반불출</span><span class="flow-lbl-print">일반</span>
+        </th>
+        <th class="flow-col-num">
+          <span class="flow-lbl-screen">무료불출</span><span class="flow-lbl-print">무료</span>
+        </th>
+        <th class="flow-col-num">반품</th>
+        <th class="flow-col-num">기타</th>
+        <th class="flow-col-num">
+          <span class="flow-lbl-screen">출고계</span><span class="flow-lbl-print">출계</span>
+        </th>
       </tr>
     </thead>
-    <tbody>
-    <?php
-    // 봉투코드별 수불 집계
-    $summary = [];
-    // 재고
-    foreach ($inventory as $inv) {
-        $code = $inv->bi_bag_code ?? '';
-        if (! isset($summary[$code])) {
-            $summary[$code] = ['name' => $inv->bi_bag_name ?? '', 'stock' => 0, 'recv' => 0, 'return' => 0, 'sale' => 0, 'issue' => 0];
-        }
-        $summary[$code]['stock'] += (int)($inv->bi_qty_sheet ?? 0);
-    }
-    // 입고
-    foreach ($receiving as $r) {
-        $code = $r->br_bag_code ?? '';
-        if (! isset($summary[$code])) {
-            $summary[$code] = ['name' => $r->br_bag_name ?? '', 'stock' => 0, 'recv' => 0, 'return' => 0, 'sale' => 0, 'issue' => 0];
-        }
-        $summary[$code]['recv'] += (int)($r->br_qty_sheet ?? 0);
-    }
-    // 판매/반품
-    foreach ($sales as $s) {
-        $code = $s->bs_bag_code ?? '';
-        if (! isset($summary[$code])) {
-            $summary[$code] = ['name' => $s->bs_bag_name ?? '', 'stock' => 0, 'recv' => 0, 'return' => 0, 'sale' => 0, 'issue' => 0];
-        }
-        $type = $s->bs_type ?? 'sale';
-        if ($type === 'return') {
-            $summary[$code]['return'] += (int)($s->bs_qty ?? 0);
-        } else {
-            $summary[$code]['sale'] += (int)($s->bs_qty ?? 0);
-        }
-    }
-    // 불출
-    foreach ($issues as $iss) {
-        $code = $iss->bi2_bag_code ?? '';
-        if (! isset($summary[$code])) {
-            $summary[$code] = ['name' => $iss->bi2_bag_name ?? '', 'stock' => 0, 'recv' => 0, 'return' => 0, 'sale' => 0, 'issue' => 0];
-        }
-        if (($iss->bi2_status ?? 'normal') === 'normal') {
-            $summary[$code]['issue'] += (int)($iss->bi2_qty ?? 0);
-        }
-    }
-    ksort($summary);
-    ?>
-    <?php if (! empty($summary)): ?>
-      <?php $idx = 0; foreach ($summary as $code => $s): $idx++; ?>
-      <tr>
-        <td class="text-center"><?= esc($code) ?></td>
-        <td><?= esc($s['name']) ?></td>
-        <td class="text-right"><?= number_format($s['stock']) ?></td>
-        <td class="text-right"><?= number_format($s['recv']) ?></td>
-        <td class="text-right"><?= number_format($s['return']) ?></td>
-        <td class="text-right"><?= number_format($s['sale']) ?></td>
-        <td class="text-right"><?= number_format($s['issue']) ?></td>
+    <tbody class="text-right">
+      <?php if ($rows !== []): ?>
+      <?php foreach ($rows as $row): ?>
+      <?php
+        $rowType = (string) ($row['row_type'] ?? 'data');
+        $trClass = match ($rowType) {
+            'subtotal', 'grand' => 'bg-amber-50 font-semibold',
+            default => '',
+        };
+      ?>
+      <tr class="<?= esc($trClass) ?>">
+        <td class="flow-col-date text-center"><?= esc((string) ($row['date'] ?? '')) ?></td>
+        <td class="flow-col-item text-left pl-2"><?= esc((string) ($row['item_name'] ?? '')) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['prev_stock'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['recv_in'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['recv_return'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['recv_misc'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['recv_total'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['out_sale'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['out_issue_gen'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['out_issue_free'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['out_return'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['out_misc'] ?? 0) ?></td>
+        <td class="flow-col-num tabular-nums"><?= $fmt($row['out_total'] ?? 0) ?></td>
+        <td class="flow-col-num font-semibold tabular-nums"><?= $fmt($row['balance'] ?? 0) ?></td>
       </tr>
       <?php endforeach; ?>
-    <?php else: ?>
-      <tr><td colspan="7" class="text-center text-gray-400 py-4">수불 데이터가 없습니다.</td></tr>
-    <?php endif; ?>
+      <?php else: ?>
+      <tr>
+        <td colspan="15" class="text-center text-gray-400 py-8">조회 결과가 없습니다.</td>
+      </tr>
+      <?php endif; ?>
     </tbody>
   </table>
 </div>
+<?php endif; ?>
+</div>
+
+<style>
+.flow-lbl-print { display: none; }
+
+@media screen {
+  .flow-report-wrap { overflow-x: auto; }
+  .flow-report-table { min-width: 1200px; }
+}
+
+@media print {
+  @page {
+    size: A4 portrait;
+    margin: 10mm 8mm;
+  }
+
+  html { font-size: 12px !important; }
+
+  .flow-print-sheet {
+    width: 100% !important;
+    max-width: 100% !important;
+    box-sizing: border-box;
+  }
+
+  .print-header,
+  .print-header table,
+  .print-header hr {
+    width: 100% !important;
+    max-width: 100% !important;
+    box-sizing: border-box;
+  }
+
+  .print-header table td[style*="width:45%"] table {
+    width: 160px !important;
+    max-width: 38% !important;
+    font-size: 9px !important;
+  }
+
+  .flow-report-wrap {
+    overflow: hidden !important;
+    padding: 0 !important;
+    width: 100% !important;
+    max-width: 100% !important;
+  }
+
+  .flow-report-table.data-table {
+    min-width: 0 !important;
+    width: 100% !important;
+    max-width: 100% !important;
+    table-layout: fixed !important;
+    font-size: 6px !important;
+  }
+
+  .flow-report-table.data-table th,
+  .flow-report-table.data-table td {
+    white-space: normal !important;
+    word-break: keep-all;
+    overflow-wrap: anywhere;
+    padding: 1px 1px !important;
+    line-height: 1.1;
+    vertical-align: middle;
+  }
+
+  .flow-lbl-screen { display: none !important; }
+  .flow-lbl-print { display: inline !important; }
+
+  /* 세로 A4: 일자 10% + 품목 14% + 수치 12열 각 6.33% ≈ 100% */
+  .flow-report-table .flow-col-date {
+    width: 10%;
+    font-size: 5px !important;
+    text-align: center;
+  }
+
+  .flow-report-table .flow-col-item {
+    width: 14%;
+    text-align: left;
+    font-size: 5px !important;
+    padding-top: 3px !important;
+    padding-bottom: 3px !important;
+    line-height: 1.25;
+  }
+
+  .flow-report-table .flow-col-num {
+    width: 6.33%;
+    white-space: nowrap !important;
+    font-size: 6px !important;
+    text-align: right;
+    padding-left: 0 !important;
+    padding-right: 1px !important;
+  }
+
+  .flow-report-table thead th {
+    font-size: 5px !important;
+    font-weight: 700;
+    padding: 1px 0 !important;
+  }
+
+  .flow-report-table tbody tr {
+    break-inside: avoid;
+    page-break-inside: avoid;
+  }
+}
+</style>

app/Views/bag/inventory.php

@@ -1,27 +1,122 @@
-<div class="space-y-1">
-  <div class="flex items-center justify-between mb-2">
-    <span></span>
-    <a href="<?= base_url('bag/inventory/adjust') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm text-sm">재고 조정</a>
+<?= view('components/print_header', [
+    'printTitle' => '재고 현황',
+    'printDate' => (string) ($baseDate ?? date('Y-m-d')),
+    'printExtraLines' => [
+        '기준일자: ' . (string) ($baseDate ?? date('Y-m-d')),
+    ],
+]) ?>
+<?php
+$baseDate = (string) ($baseDate ?? date('Y-m-d'));
+$agencyIdx = (int) ($agencyIdx ?? 0);
+$rows = is_array($rows ?? null) ? $rows : [];
+$subtotals = is_array($subtotals ?? null) ? $subtotals : [];
+$grandTotals = is_array($grandTotals ?? null) ? $grandTotals : ['total' => 0, 'gugun' => 0, 'agency' => 0];
+$agencyOptions = is_array($agencyOptions ?? null) ? $agencyOptions : [];
+$subtotalByGroup = [];
+foreach ($subtotals as $subtotal) {
+    $group = (string) ($subtotal['group'] ?? '');
+    if ($group !== '') {
+        $subtotalByGroup[$group] = $subtotal;
+    }
+}
+?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <form method="get" class="flex flex-wrap items-end justify-between gap-2">
+    <div class="flex flex-wrap items-end gap-2 text-sm">
+      <label class="font-bold text-gray-700">기준일자</label>
+      <input type="date" name="base_date" value="<?= esc($baseDate) ?>" class="border border-gray-300 rounded px-2 py-1 min-w-[10rem]">
+
+      <label class="font-bold text-gray-700">대행소</label>
+      <select name="agency_idx" class="border border-gray-300 rounded px-2 py-1 min-w-[12rem]">
+        <option value="0">전체</option>
+        <?php foreach ($agencyOptions as $agency): ?>
+        <?php $idx = (int) ($agency->sa_idx ?? 0); ?>
+        <option value="<?= esc((string) $idx) ?>" <?= $agencyIdx === $idx ? 'selected' : '' ?>>
+          <?= esc((string) ($agency->sa_name ?? '')) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div class="flex items-center gap-2">
+      <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+      <a href="<?= base_url('bag/inventory/export?' . http_build_query(['base_date' => $baseDate, 'agency_idx' => $agencyIdx])) ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button type="button" onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= base_url('bag/inventory/inspection-select') ?>" class="no-print border border-blue-300 text-blue-700 px-3 py-1 rounded-sm text-sm hover:bg-blue-50 transition">실사 선별 조회</a>
+    </div>
+  </form>
+</section>
+
+<div class="mt-2 border border-gray-300 bg-white p-2 print:p-0 print:border-0">
+  <div class="overflow-auto">
+    <table class="w-full data-table text-sm">
+      <thead>
+        <tr>
+          <th class="w-36">품 목 구 분</th>
+          <th>봉투/스티커 종류</th>
+          <th class="w-32">계</th>
+          <th class="w-32">시군구 재고</th>
+          <th class="w-32">대행소 재고</th>
+        </tr>
+      </thead>
+      <tbody>
+        <?php if ($rows !== []): ?>
+          <?php
+          $groupRowCount = [];
+          foreach ($rows as $row) {
+              $group = (string) ($row['group'] ?? '');
+              if (! isset($groupRowCount[$group])) {
+                  $groupRowCount[$group] = 0;
+              }
+              $groupRowCount[$group]++;
+          }
+          $printedGroupCount = [];
+          ?>
+          <?php foreach ($rows as $row): ?>
+          <?php
+              $group = (string) ($row['group'] ?? '');
+              if (! isset($printedGroupCount[$group])) {
+                  $printedGroupCount[$group] = 0;
+              }
+              $printedGroupCount[$group]++;
+              $isFirst = $printedGroupCount[$group] === 1;
+              $isLast = $printedGroupCount[$group] === (int) ($groupRowCount[$group] ?? 0);
+          ?>
+          <tr>
+            <?php if ($isFirst): ?>
+            <td class="text-center font-semibold bg-gray-50" rowspan="<?= esc((string) ($groupRowCount[$group] ?? 1)) ?>"><?= esc($group) ?></td>
+            <?php endif; ?>
+            <td class="pl-2"><?= esc((string) ($row['name'] ?? '')) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($row['total_qty'] ?? 0)) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($row['gugun_qty'] ?? 0)) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($row['agency_qty'] ?? 0)) ?></td>
+          </tr>
+          <?php if ($isLast && isset($subtotalByGroup[$group])): ?>
+          <?php $s = $subtotalByGroup[$group]; ?>
+          <tr class="bg-blue-50 font-semibold">
+            <td class="text-center">소계</td>
+            <td class="text-right pr-2"><?= number_format((int) ($s['total_qty'] ?? 0)) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($s['gugun_qty'] ?? 0)) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) ($s['agency_qty'] ?? 0)) ?></td>
+          </tr>
+          <?php endif; ?>
+          <?php endforeach; ?>
+        <?php else: ?>
+          <tr><td colspan="5" class="text-center text-gray-400 py-4">조회 결과가 없습니다.</td></tr>
+        <?php endif; ?>
+      </tbody>
+      <tfoot>
+        <tr class="bg-gray-100 font-bold">
+          <td class="text-center" colspan="2">합계</td>
+          <td class="text-right pr-2"><?= number_format((int) ($grandTotals['total'] ?? 0)) ?></td>
+          <td class="text-right pr-2"><?= number_format((int) ($grandTotals['gugun'] ?? 0)) ?></td>
+          <td class="text-right pr-2"><?= number_format((int) ($grandTotals['agency'] ?? 0)) ?></td>
+        </tr>
+      </tfoot>
+    </table>
   </div>
 
-  <table class="data-table">
-    <thead><tr>
-      <th class="w-16">번호</th><th>봉투코드</th><th>봉투명</th><th>현재재고(낱장)</th><th>최종갱신</th>
-    </tr></thead>
-    <tbody>
-    <?php if (! empty($list)): ?>
-      <?php foreach ($list as $i => $row): ?>
-      <tr>
-        <td class="text-center"><?= $i + 1 ?></td>
-        <td class="text-center"><?= esc($row->bi_bag_code ?? '') ?></td>
-        <td><?= esc($row->bi_bag_name ?? '') ?></td>
-        <td class="text-right"><?= number_format((int)($row->bi_qty ?? 0)) ?></td>
-        <td class="text-center"><?= esc($row->bi_updated_at ?? '') ?></td>
-      </tr>
-      <?php endforeach; ?>
-    <?php else: ?>
-      <tr><td colspan="5" class="text-center text-gray-400 py-4">재고 데이터가 없습니다.</td></tr>
-    <?php endif; ?>
-    </tbody>
-  </table>
+  <p class="mt-2 text-xs text-gray-500">
+    ※ 기준일자까지 갱신된 재고를 집계합니다. 대행소 재고는 별도 재고 연계 전까지 0으로 표시됩니다.
+  </p>
 </div>

app/Views/bag/inventory_adjust.php

@@ -1,43 +0,0 @@
-<div class="max-w-lg">
-  <div class="flex items-center justify-between mb-4">
-    <h3 class="text-base font-bold text-gray-700">재고 수량 조정 (실사)</h3>
-  </div>
-
-  <form action="<?= base_url('bag/inventory/adjust') ?>" method="POST" class="space-y-4">
-    <?= csrf_field() ?>
-
-    <div>
-      <label class="block text-sm font-bold text-gray-700 mb-1">봉투코드 <span class="text-red-500">*</span></label>
-      <select name="bag_code" required class="w-full border border-gray-300 rounded px-3 py-2 text-sm">
-        <option value="">선택</option>
-        <?php foreach ($inventory as $item): ?>
-        <option value="<?= esc($item->bi_bag_code) ?>"><?= esc($item->bi_bag_code) ?> — <?= esc($item->bi_bag_name) ?> (현재: <?= number_format((int)$item->bi_qty) ?>)</option>
-        <?php endforeach; ?>
-      </select>
-    </div>
-
-    <div>
-      <label class="block text-sm font-bold text-gray-700 mb-1">조정 유형 <span class="text-red-500">*</span></label>
-      <select name="adjust_type" required class="w-full border border-gray-300 rounded px-3 py-2 text-sm">
-        <option value="set">실사 수량으로 설정</option>
-        <option value="add">증가 (+)</option>
-        <option value="sub">감소 (-)</option>
-      </select>
-    </div>
-
-    <div>
-      <label class="block text-sm font-bold text-gray-700 mb-1">수량 <span class="text-red-500">*</span></label>
-      <input type="number" name="qty" required min="0" value="0" class="w-full border border-gray-300 rounded px-3 py-2 text-sm"/>
-    </div>
-
-    <div>
-      <label class="block text-sm font-bold text-gray-700 mb-1">사유</label>
-      <input type="text" name="reason" placeholder="실사 조정, 오류 수정 등" class="w-full border border-gray-300 rounded px-3 py-2 text-sm"/>
-    </div>
-
-    <div class="flex gap-2 pt-2">
-      <button type="submit" class="bg-btn-search text-white px-6 py-2 rounded-sm text-sm">조정</button>
-      <a href="<?= base_url('bag/inventory') ?>" class="bg-gray-200 text-gray-700 px-6 py-2 rounded-sm text-sm">취소</a>
-    </div>
-  </form>
-</div>

app/Views/bag/inventory_inquiry.php

@@ -5,6 +5,7 @@
   <meta content="width=device-width, initial-scale=1.0" name="viewport"/>
   <title>스마트 폐기물 관리 시스템 - 재고 관리</title>
   <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
   <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
   <style data-purpose="custom-styles">
     @import url('https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&display=swap');

app/Views/bag/inventory_inspection_detail.php

@@ -0,0 +1,90 @@
+<?php
+$inspection = is_array($inspection ?? null) ? $inspection : [];
+$items = is_array($items ?? null) ? $items : [];
+$status = (string) ($inspection['bis_status'] ?? '');
+?>
+<div class="space-y-3">
+  <section class="border border-gray-300 bg-white p-3">
+    <div class="flex flex-wrap items-center justify-between gap-2">
+      <div class="text-sm text-gray-700">
+        <span class="font-bold">실사번호:</span> <?= esc((string) ($inspection['bis_idx'] ?? '')) ?>
+        <span class="mx-2">|</span>
+        <span class="font-bold">작업일자:</span> <?= esc((string) ($inspection['bis_work_date'] ?? '')) ?>
+        <span class="mx-2">|</span>
+        <span class="font-bold">상태:</span> <?= esc($status) ?>
+      </div>
+      <a href="<?= base_url('bag/inventory/inspection-select') ?>" class="text-sm text-blue-700 hover:underline">실사 선별 조회로 돌아가기</a>
+    </div>
+  </section>
+
+  <section class="border border-gray-300 bg-white p-3">
+    <form method="post" action="<?= base_url('bag/inventory/inspection/' . (int) ($inspection['bis_idx'] ?? 0) . '/save') ?>" class="space-y-3">
+      <?= csrf_field() ?>
+      <div class="overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th class="w-14">번호</th>
+              <th>품목명</th>
+              <th class="w-24">전산수량</th>
+              <th class="w-24">실사수량</th>
+              <th class="w-24">차이수량</th>
+              <th class="w-20">반영여부</th>
+            </tr>
+          </thead>
+          <tbody>
+            <?php if ($items !== []): ?>
+              <?php foreach ($items as $i => $row): ?>
+              <?php
+                $itemId = (int) ($row['bisi_idx'] ?? 0);
+                $systemQty = (int) ($row['bisi_system_qty'] ?? 0);
+                $actualQty = $row['bisi_actual_qty'];
+                $actualQty = $actualQty === null ? '' : (string) ((int) $actualQty);
+                $diffQty = (int) ($row['bisi_diff_qty'] ?? 0);
+              ?>
+              <tr>
+                <td class="text-center"><?= $i + 1 ?></td>
+                <td class="pl-2"><?= esc((string) ($row['bisi_bag_name'] ?? '')) ?> <span class="text-xs text-gray-400">(<?= esc((string) ($row['bisi_bag_code'] ?? '')) ?>)</span></td>
+                <td class="text-right pr-2"><?= number_format($systemQty) ?></td>
+                <td class="text-right pr-2">
+                  <input type="number" min="0" name="actual_qty[<?= esc((string) $itemId, 'attr') ?>]" value="<?= esc($actualQty) ?>" class="border border-gray-300 rounded px-1 py-0.5 w-24 text-right">
+                </td>
+                <td class="text-right pr-2 <?= $diffQty === 0 ? '' : ($diffQty > 0 ? 'text-blue-700' : 'text-red-700') ?>"><?= number_format($diffQty) ?></td>
+                <td class="text-center"><?= ((string) ($row['bisi_apply_yn'] ?? 'N')) === 'Y' ? 'Y' : 'N' ?></td>
+              </tr>
+              <?php endforeach; ?>
+            <?php else: ?>
+              <tr><td colspan="6" class="text-center text-gray-400 py-4">실사 품목이 없습니다.</td></tr>
+            <?php endif; ?>
+          </tbody>
+        </table>
+      </div>
+      <div class="flex justify-end gap-2">
+        <button type="submit" class="bg-btn-search text-white px-5 py-1.5 rounded-sm text-sm">실사 저장</button>
+      </div>
+    </form>
+  </section>
+
+  <section class="border border-gray-300 bg-white p-3">
+    <form method="post" action="<?= base_url('bag/inventory/inspection/' . (int) ($inspection['bis_idx'] ?? 0) . '/apply') ?>" id="inspection-apply-form">
+      <?= csrf_field() ?>
+      <div class="flex items-center justify-between">
+        <p class="text-sm text-gray-600">실사 저장 후 확정 시 차이수량이 현재 재고에 반영됩니다.</p>
+        <button type="submit" class="bg-green-600 text-white px-5 py-1.5 rounded-sm text-sm">실사 확정(재고 반영)</button>
+      </div>
+    </form>
+  </section>
+</div>
+
+<script>
+(() => {
+  const form = document.getElementById('inspection-apply-form');
+  if (!form) return;
+  form.addEventListener('submit', (event) => {
+    const ok = window.confirm('실사 결과를 재고에 반영하시겠습니까?');
+    if (!ok) {
+      event.preventDefault();
+    }
+  });
+})();
+</script>

app/Views/bag/inventory_inspection_select.php

@@ -63,11 +63,7 @@ $sheetTotalDiff = $sheetTotalActual - $sheetTotalQty;
           <?php endforeach; ?>
         </select>
 
-        <label class="font-bold text-gray-700 ml-2">조회구분</label>
-        <select name="view_type" class="border border-gray-300 rounded px-2 py-1 min-w-[7rem]">
-          <option value="box" <?= $viewType === 'box' ? 'selected' : '' ?>>박스별</option>
-          <option value="pack" <?= $viewType === 'pack' ? 'selected' : '' ?>>팩별</option>
-        </select>
+        <input type="hidden" name="view_type" value="<?= esc($viewType) ?>">
       </div>
       <div class="flex items-center gap-2">
         <button type="submit" class="bg-btn-search text-white px-3 py-1 rounded-sm">조회</button>

app/Views/bag/issue.php

@@ -1,54 +1,409 @@
-<div class="space-y-1">
-  <div class="flex items-center justify-between mb-1">
-    <form method="get" class="flex items-center gap-3 text-sm">
-      <label class="font-bold text-gray-700">불출일</label>
-      <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-      <span>~</span>
-      <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-      <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm">조회</button>
-      <a href="<?= base_url('bag/issue') ?>" class="text-sm text-gray-500 hover:text-gray-700">초기화</a>
+<?= view('components/print_header', ['printTitle' => '무료용 불출 취소']) ?>
+<?php
+$filters = is_array($filters ?? null) ? $filters : [];
+$issueMonth = (string) ($filters['issue_month'] ?? '');
+$destName = (string) ($filters['dest_name'] ?? '');
+$issueType = (string) ($filters['issue_type'] ?? '');
+$bagCode = (string) ($filters['bag_code'] ?? '');
+$selectedGroupDate = (string) ($selectedGroupDate ?? '');
+$selectedGroupDest = (string) ($selectedGroupDest ?? '');
+$selectedIssueId = (int) ($selectedIssueId ?? 0);
+$selectedBagCode = (string) ($selectedBagCode ?? '');
+?>
+
+<div class="space-y-2">
+  <div class="border border-gray-300 bg-white p-2">
+    <form method="get" class="flex flex-wrap items-end gap-2 text-sm">
+      <label class="font-bold text-gray-700">불출월</label>
+      <select name="issue_month" class="border border-gray-300 rounded px-2 py-1 min-w-[9rem]">
+        <option value="">전체</option>
+        <?php foreach (($monthOptions ?? []) as $month): ?>
+        <option value="<?= esc($month) ?>" <?= $issueMonth === $month ? 'selected' : '' ?>><?= esc($month) ?></option>
+        <?php endforeach; ?>
+      </select>
+
+      <label class="font-bold text-gray-700">불출처</label>
+      <select name="dest_name" class="border border-gray-300 rounded px-2 py-1 min-w-[10rem]">
+        <option value="">전체</option>
+        <?php foreach (($destOptions ?? []) as $opt): ?>
+        <option value="<?= esc($opt) ?>" <?= $destName === $opt ? 'selected' : '' ?>><?= esc($opt) ?></option>
+        <?php endforeach; ?>
+      </select>
+
+      <label class="font-bold text-gray-700">불출구분</label>
+      <select name="issue_type" class="border border-gray-300 rounded px-2 py-1 min-w-[8rem]">
+        <option value="">전체</option>
+        <?php foreach (($typeOptions ?? []) as $opt): ?>
+        <option value="<?= esc($opt) ?>" <?= $issueType === $opt ? 'selected' : '' ?>><?= esc($opt) ?></option>
+        <?php endforeach; ?>
+      </select>
+
+      <label class="font-bold text-gray-700">봉투종류</label>
+      <select name="bag_code" class="border border-gray-300 rounded px-2 py-1 min-w-[12rem]">
+        <option value="">전체</option>
+        <?php foreach (($bagOptions ?? []) as $opt): ?>
+        <?php $code = (string) ($opt['code'] ?? ''); ?>
+        <option value="<?= esc($code) ?>" <?= $bagCode === $code ? 'selected' : '' ?>>
+          <?= esc($code) ?> - <?= esc((string) ($opt['name'] ?? '')) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+
+      <input type="hidden" name="sel_date" value="<?= esc($selectedGroupDate) ?>"/>
+      <input type="hidden" name="sel_dest" value="<?= esc($selectedGroupDest) ?>"/>
+      <input type="hidden" name="sel_issue_id" value="<?= esc((string) $selectedIssueId) ?>"/>
+      <input type="hidden" name="sel_bag_code" value="<?= esc($selectedBagCode) ?>"/>
+
+      <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm">조회</button>
+      <a href="<?= base_url('bag/issue/cancel') ?>" class="text-sm text-gray-500 hover:text-gray-700">초기화</a>
+      <button type="button" onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-4 py-1 rounded-sm hover:bg-gray-50">인쇄</button>
+      <a href="<?= base_url('bag/issue/create') ?>" class="bg-btn-search text-white px-3 py-1 rounded-sm">불출 처리</a>
     </form>
-    <a href="<?= base_url('bag/issue/create') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm text-sm">불출 처리</a>
   </div>
 
-  <table class="data-table">
-    <thead><tr>
-      <th class="w-16">번호</th><th>연도</th><th>분기</th><th>구분</th><th>불출일</th><th>불출처</th><th>봉투코드</th><th>봉투명</th><th>수량</th><th>상태</th><th>작업</th>
-    </tr></thead>
-    <tbody>
-    <?php if (! empty($list)): ?>
-      <?php foreach ($list as $i => $row): ?>
-      <tr>
-        <td class="text-center"><?= $i + 1 ?></td>
-        <td class="text-center"><?= esc($row->bi2_year ?? '') ?></td>
-        <td class="text-center"><?= esc($row->bi2_quarter ?? '') ?></td>
-        <td class="text-center"><?= esc($row->bi2_issue_type ?? '') ?></td>
-        <td class="text-center"><?= esc($row->bi2_issue_date ?? '') ?></td>
-        <td><?= esc($row->bi2_dest_name ?? '') ?></td>
-        <td class="text-center"><?= esc($row->bi2_bag_code ?? '') ?></td>
-        <td><?= esc($row->bi2_bag_name ?? '') ?></td>
-        <td class="text-right"><?= number_format((int)($row->bi2_qty ?? 0)) ?></td>
-        <td class="text-center">
-          <?php
-          $st = $row->bi2_status ?? 'normal';
-          echo match($st) { 'normal' => '정상', 'cancelled' => '<span class="text-orange-600">취소</span>', default => esc($st) };
-          ?>
-        </td>
-        <td class="text-center">
-          <?php if (($row->bi2_status ?? '') === 'normal'): ?>
-          <form method="post" action="<?= base_url('bag/issue/cancel/' . $row->bi2_idx) ?>" class="inline" onsubmit="return confirm('취소하시겠습니까?')">
-            <?= csrf_field() ?>
-            <button class="text-orange-600 hover:underline text-xs">취소</button>
-          </form>
-          <?php else: ?>
-          -
-          <?php endif; ?>
-        </td>
-      </tr>
-      <?php endforeach; ?>
-    <?php else: ?>
-      <tr><td colspan="11" class="text-center text-gray-400 py-4">등록된 불출이 없습니다.</td></tr>
-    <?php endif; ?>
-    </tbody>
-  </table>
+  <form method="post" action="<?= base_url('bag/issue/cancel-save') ?>" id="issue-cancel-form">
+    <?= csrf_field() ?>
+    <input type="hidden" name="issue_month" value="<?= esc($issueMonth) ?>"/>
+    <input type="hidden" name="dest_name" value="<?= esc($destName) ?>"/>
+    <input type="hidden" name="issue_type" value="<?= esc($issueType) ?>"/>
+    <input type="hidden" name="bag_code" value="<?= esc($bagCode) ?>"/>
+    <input type="hidden" name="sel_date" value="<?= esc($selectedGroupDate) ?>"/>
+    <input type="hidden" name="sel_dest" value="<?= esc($selectedGroupDest) ?>"/>
+    <input type="hidden" name="sel_issue_id" value="<?= esc((string) $selectedIssueId) ?>"/>
+    <input type="hidden" name="sel_bag_code" value="<?= esc($selectedBagCode) ?>"/>
+
+    <div class="grid grid-cols-1 xl:grid-cols-4 gap-2">
+      <section class="border border-gray-300 bg-white xl:col-span-1">
+        <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">불출 리스트</div>
+        <div class="overflow-auto max-h-[560px]">
+          <table class="w-full data-table text-sm">
+            <thead>
+              <tr>
+                <th class="w-20">불출일자</th>
+                <th>불출처</th>
+                <th class="w-16">건수</th>
+              </tr>
+            </thead>
+            <tbody>
+              <?php if (($issueGroups ?? []) !== []): ?>
+              <?php foreach (($issueGroups ?? []) as $row): ?>
+              <?php
+                $date = (string) ($row['bi2_issue_date'] ?? '');
+                $dest = (string) ($row['bi2_dest_name'] ?? '');
+                $isSelected = ($date === $selectedGroupDate && $dest === $selectedGroupDest);
+                $url = base_url('bag/issue/cancel?' . http_build_query([
+                    'issue_month' => $issueMonth,
+                    'dest_name' => $destName,
+                    'issue_type' => $issueType,
+                    'bag_code' => $bagCode,
+                    'sel_date' => $date,
+                    'sel_dest' => $dest,
+                ]));
+              ?>
+              <tr
+                class="<?= $isSelected ? 'bg-blue-100 font-semibold' : '' ?> cursor-pointer hover:bg-blue-50"
+                onclick="window.location.href='<?= esc($url, 'attr') ?>'"
+              >
+                <td class="text-center <?= $isSelected ? 'border-l-4 border-blue-600' : '' ?>">
+                  <?= esc($date) ?>
+                </td>
+                <td class="pl-2"><?= esc($dest) ?></td>
+                <td class="text-right pr-2"><?= number_format((int) ($row['row_count'] ?? 0)) ?></td>
+              </tr>
+              <?php endforeach; ?>
+              <?php else: ?>
+              <tr><td colspan="3" class="text-center text-gray-400 py-4">조회 결과가 없습니다.</td></tr>
+              <?php endif; ?>
+            </tbody>
+          </table>
+        </div>
+      </section>
+
+      <div class="xl:col-span-3 grid grid-cols-1 gap-2">
+        <section class="border border-gray-300 bg-white">
+          <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">불출 품목 내역</div>
+          <div class="overflow-auto max-h-[270px]">
+            <table class="w-full data-table text-sm" id="detail-table">
+              <thead>
+                <tr>
+                  <th class="w-14">취소</th>
+                  <th class="w-12">No</th>
+                  <th class="w-24">일자</th>
+                  <th class="w-20">구분</th>
+                  <th>봉투종류</th>
+                  <th class="w-24">수량</th>
+                  <th class="w-24">취소수량</th>
+                </tr>
+              </thead>
+              <tbody>
+                <?php
+                $detailTotal = 0;
+                $detailCancelTotal = 0;
+                ?>
+                <?php if (($detailRows ?? []) !== []): ?>
+                <?php foreach (($detailRows ?? []) as $idx => $row): ?>
+                <?php
+                  $qty = (int) ($row['base_qty'] ?? 0);
+                  $cancelQty = (int) ($row['cancel_qty'] ?? 0);
+                  $detailTotal += $qty;
+                  $detailCancelTotal += $cancelQty;
+                  $isChecked = $cancelQty >= $qty && $qty > 0;
+                  $rowBagCode = (string) ($row['bi2_bag_code'] ?? '');
+                  $selectedLink = base_url('bag/issue/cancel?' . http_build_query([
+                      'issue_month' => $issueMonth,
+                      'dest_name' => $destName,
+                      'issue_type' => $issueType,
+                      'bag_code' => $bagCode,
+                      'sel_date' => $selectedGroupDate,
+                      'sel_dest' => $selectedGroupDest,
+                      'sel_issue_id' => $selectedIssueId,
+                      'sel_bag_code' => $rowBagCode,
+                  ]));
+                ?>
+                <tr data-bag-code="<?= esc($rowBagCode, 'attr') ?>" class="<?= $selectedBagCode === $rowBagCode ? 'bg-blue-50' : '' ?>">
+                  <td class="text-center">
+                    <input type="checkbox" class="detail-check" value="1" <?= $isChecked ? 'checked' : '' ?>/>
+                  </td>
+                  <td class="text-center"><?= $idx + 1 ?></td>
+                  <td class="text-center"><?= esc((string) ($row['bi2_issue_date'] ?? '')) ?></td>
+                  <td class="text-center"><?= esc((string) ($row['bi2_issue_type'] ?? '')) ?></td>
+                  <td class="pl-2">
+                    <a href="<?= esc($selectedLink) ?>" class="text-blue-700 hover:underline">
+                      <?= esc((string) ($row['bi2_bag_name'] ?? '')) ?> (<?= esc((string) ($row['bi2_bag_code'] ?? '')) ?>)
+                    </a>
+                  </td>
+                  <td class="text-right pr-2 detail-qty"><?= number_format($qty) ?></td>
+                  <td class="text-right pr-2">
+                    <input type="number" min="0" max="<?= esc((string) $qty) ?>" class="detail-cancel-input border border-gray-300 rounded px-1 py-0.5 w-24 text-right"
+                           data-max="<?= esc((string) $qty) ?>"
+                           data-bag-code="<?= esc($rowBagCode, 'attr') ?>"
+                           value="<?= esc((string) $cancelQty) ?>"/>
+                  </td>
+                </tr>
+                <?php endforeach; ?>
+                <?php else: ?>
+                <tr><td colspan="7" class="text-center text-gray-400 py-4">불출 품목 내역이 없습니다.</td></tr>
+                <?php endif; ?>
+              </tbody>
+              <tfoot>
+                <tr class="bg-gray-50 font-semibold">
+                  <td colspan="5" class="text-center">합계</td>
+                  <td class="text-right pr-2" id="detail-total-qty"><?= number_format($detailTotal) ?></td>
+                  <td class="text-right pr-2" id="detail-total-cancel"><?= number_format($detailCancelTotal) ?></td>
+                </tr>
+              </tfoot>
+            </table>
+          </div>
+        </section>
+
+        <section class="border border-gray-300 bg-white">
+          <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">불출 품목 코드</div>
+          <div class="overflow-auto max-h-[250px]">
+            <table class="w-full data-table text-sm" id="code-table">
+              <thead>
+                <tr>
+                  <th class="w-14">취소</th>
+                  <th class="w-12">No</th>
+                  <th class="w-20">불출번호</th>
+                  <th>봉투코드</th>
+                  <th class="w-24">수량</th>
+                  <th class="w-24">취소수량</th>
+                </tr>
+              </thead>
+              <tbody>
+                <?php
+                $codeTotal = 0;
+                $codeCancelTotal = 0;
+                ?>
+                <?php if (($codeRows ?? []) !== []): ?>
+                <?php foreach (($codeRows ?? []) as $idx => $row): ?>
+                <?php
+                  $bicIdx = (int) ($row['bic_idx'] ?? 0);
+                  $qty = (int) ($row['bic_qty'] ?? 0);
+                  $cancelQty = (int) ($row['bic_cancel_qty'] ?? 0);
+                  $codeTotal += $qty;
+                  $codeCancelTotal += $cancelQty;
+                  $isChecked = $cancelQty >= $qty && $qty > 0;
+                ?>
+                <tr>
+                  <td class="text-center">
+                    <input type="checkbox" class="code-check"
+                           <?= $bicIdx > 0 ? 'name="code_cancel_check[' . esc((string) $bicIdx, 'attr') . ']"' : '' ?>
+                           value="1" <?= $isChecked ? 'checked' : '' ?>/>
+                  </td>
+                  <td class="text-center"><?= $idx + 1 ?></td>
+                  <td class="text-center"><?= esc((string) ($row['bic_bi2_idx'] ?? '')) ?></td>
+                  <td class="pl-2"><?= esc((string) ($row['bic_issue_code'] ?? '')) ?></td>
+                  <td class="text-right pr-2 code-qty"><?= number_format($qty) ?></td>
+                  <td class="text-right pr-2">
+                    <input type="number" min="0" max="<?= esc((string) $qty) ?>" class="code-cancel-input border border-gray-300 rounded px-1 py-0.5 w-24 text-right"
+                           data-max="<?= esc((string) $qty) ?>"
+                           data-bag-code="<?= esc($selectedBagCode, 'attr') ?>"
+                           <?= $bicIdx > 0 ? 'name="code_cancel_qty[' . esc((string) $bicIdx, 'attr') . ']"' : '' ?>
+                           value="<?= esc((string) $cancelQty) ?>"/>
+                  </td>
+                </tr>
+                <?php endforeach; ?>
+                <?php else: ?>
+                <tr><td colspan="6" class="text-center text-gray-400 py-4">불출 품목 코드 내역이 없습니다.</td></tr>
+                <?php endif; ?>
+              </tbody>
+              <tfoot>
+                <tr class="bg-gray-50 font-semibold">
+                  <td colspan="4" class="text-center">합계</td>
+                  <td class="text-right pr-2" id="code-total-qty"><?= number_format($codeTotal) ?></td>
+                  <td class="text-right pr-2" id="code-total-cancel"><?= number_format($codeCancelTotal) ?></td>
+                </tr>
+              </tfoot>
+            </table>
+          </div>
+        </section>
+      </div>
+    </div>
+
+    <div class="mt-2 flex justify-end gap-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90">저장</button>
+    </div>
+  </form>
 </div>
+
+<script>
+(() => {
+  const numberFormat = new Intl.NumberFormat('ko-KR');
+  const detailInputs = Array.from(document.querySelectorAll('.detail-cancel-input'));
+  const detailChecks = Array.from(document.querySelectorAll('.detail-check'));
+  const codeInputs = Array.from(document.querySelectorAll('.code-cancel-input'));
+  const codeChecks = Array.from(document.querySelectorAll('.code-check'));
+
+  const clamp = (value, max) => {
+    const n = parseInt(String(value || '0'), 10) || 0;
+    return Math.max(0, Math.min(max, n));
+  };
+
+  const syncDetailTotals = () => {
+    let qtySum = 0;
+    let cancelSum = 0;
+    document.querySelectorAll('#detail-table tbody tr').forEach((tr) => {
+      const qtyCell = tr.querySelector('.detail-qty');
+      const input = tr.querySelector('.detail-cancel-input');
+      if (!qtyCell || !input) return;
+      const qty = parseInt(qtyCell.textContent.replace(/,/g, ''), 10) || 0;
+      const cancel = clamp(input.value, parseInt(input.dataset.max || '0', 10) || 0);
+      qtySum += qty;
+      cancelSum += cancel;
+    });
+    const totalQty = document.getElementById('detail-total-qty');
+    const totalCancel = document.getElementById('detail-total-cancel');
+    if (totalQty) totalQty.textContent = numberFormat.format(qtySum);
+    if (totalCancel) totalCancel.textContent = numberFormat.format(cancelSum);
+  };
+
+  const syncCodeTotals = () => {
+    let qtySum = 0;
+    let cancelSum = 0;
+    document.querySelectorAll('#code-table tbody tr').forEach((tr) => {
+      const qtyCell = tr.querySelector('.code-qty');
+      if (!qtyCell) return;
+      const qty = parseInt(qtyCell.textContent.replace(/,/g, ''), 10) || 0;
+      qtySum += qty;
+      const input = tr.querySelector('.code-cancel-input');
+      if (input) {
+        cancelSum += clamp(input.value, parseInt(input.dataset.max || '0', 10) || 0);
+      }
+    });
+    const totalQty = document.getElementById('code-total-qty');
+    const totalCancel = document.getElementById('code-total-cancel');
+    if (totalQty) totalQty.textContent = numberFormat.format(qtySum);
+    if (totalCancel) totalCancel.textContent = numberFormat.format(cancelSum);
+  };
+
+  const syncSelectedBagCancelFromCodes = () => {
+    const codeInput = codeInputs[0];
+    if (!codeInput) return;
+    const bagCode = codeInput.dataset.bagCode || '';
+    if (bagCode === '') return;
+
+    let cancelSum = 0;
+    codeInputs.forEach((input) => {
+      const max = parseInt(input.dataset.max || '0', 10) || 0;
+      const value = clamp(input.value, max);
+      input.value = String(value);
+      cancelSum += value;
+    });
+    const detailInput = document.querySelector(`.detail-cancel-input[data-bag-code="${bagCode}"]`);
+    if (detailInput) {
+      const max = parseInt(detailInput.dataset.max || '0', 10) || 0;
+      detailInput.value = String(clamp(cancelSum, max));
+      const check = detailInput.closest('tr')?.querySelector('.detail-check');
+      if (check) {
+        check.checked = (clamp(cancelSum, max) >= max && max > 0);
+      }
+    }
+  };
+
+  detailInputs.forEach((input) => {
+    input.addEventListener('input', () => {
+      const max = parseInt(input.dataset.max || '0', 10) || 0;
+      input.value = String(clamp(input.value, max));
+      syncDetailTotals();
+    });
+  });
+
+  detailChecks.forEach((check) => {
+    check.addEventListener('change', () => {
+      const tr = check.closest('tr');
+      const input = tr?.querySelector('.detail-cancel-input');
+      if (!input) return;
+      const max = parseInt(input.dataset.max || '0', 10) || 0;
+      input.value = check.checked ? String(max) : '0';
+
+      const bagCode = input.dataset.bagCode || '';
+      if (bagCode !== '') {
+        codeInputs.forEach((codeInput) => {
+          if ((codeInput.dataset.bagCode || '') !== bagCode) return;
+          const codeMax = parseInt(codeInput.dataset.max || '0', 10) || 0;
+          codeInput.value = check.checked ? String(codeMax) : '0';
+          const codeCheck = codeInput.closest('tr')?.querySelector('.code-check');
+          if (codeCheck) {
+            codeCheck.checked = check.checked;
+          }
+        });
+      }
+
+      syncCodeTotals();
+      syncSelectedBagCancelFromCodes();
+      syncDetailTotals();
+    });
+  });
+
+  codeInputs.forEach((input) => {
+    input.addEventListener('input', () => {
+      const max = parseInt(input.dataset.max || '0', 10) || 0;
+      input.value = String(clamp(input.value, max));
+      const check = input.closest('tr')?.querySelector('.code-check');
+      if (check) {
+        check.checked = clamp(input.value, max) >= max && max > 0;
+      }
+      syncCodeTotals();
+      syncSelectedBagCancelFromCodes();
+      syncDetailTotals();
+    });
+  });
+
+  codeChecks.forEach((check) => {
+    check.addEventListener('change', () => {
+      const input = check.closest('tr')?.querySelector('.code-cancel-input');
+      if (!input) return;
+      const max = parseInt(input.dataset.max || '0', 10) || 0;
+      input.value = check.checked ? String(max) : '0';
+      syncCodeTotals();
+      syncSelectedBagCancelFromCodes();
+      syncDetailTotals();
+    });
+  });
+
+  syncCodeTotals();
+  syncSelectedBagCancelFromCodes();
+  syncDetailTotals();
+})();
+</script>

app/Views/bag/layout/main.php

@@ -42,6 +42,12 @@ tailwind.config = {
   }
 }
 </script>
+<style data-purpose="global-font-scale">
+/* 전체 텍스트 +2px 확대 (요청). rem 기반 텍스트는 비례 확대된다.
+   다만 헤더 로고(.app-brand)는 원래 크기 유지하기 위해 root 기준 16px 로 reset. */
+html { font-size: 18px; }
+.app-brand, .app-brand * { font-size: 16px; }
+</style>
 <style data-purpose="table-layout">
 .data-table { width: 100%; border-collapse: collapse; font-family: 'Malgun Gothic', 'Noto Sans KR', sans-serif; }
 .data-table th, .data-table td { border: 1px solid #ccc; padding: 4px 8px; white-space: nowrap; font-size: 13px; }
@@ -60,7 +66,7 @@ body { overflow: hidden; }
 }
 </style>
 </head>
-<body class="bg-gray-100 text-gray-800 flex flex-col h-screen font-sans antialiased select-none">
+<body class="bg-gray-100 text-gray-800 flex flex-col h-screen font-sans antialiased">
 <!-- BEGIN: Top Navigation -->
 <header class="relative bg-white border-b border-gray-300 h-12 flex items-center justify-between px-4 shrink-0 z-[100]">
 <div class="flex items-center gap-4">
@@ -136,5 +142,44 @@ body { overflow: hidden; }
   <span>종량제 시스템</span>
   <span><?= date('Y.m.d (D) g:i:sA') ?></span>
 </footer>
+<script>
+(() => {
+  const normalize = (s) => String(s || '').replace(/\s+/g, '').trim();
+  const renumberTable = (table) => {
+    const headRow = table.querySelector('thead tr');
+    if (!headRow) return;
+    const headers = Array.from(headRow.querySelectorAll('th'));
+    const numberCol = headers.findIndex((th) => normalize(th.textContent) === '번호');
+    if (numberCol < 0) return;
+
+    const body = table.querySelector('tbody');
+    if (!body) return;
+    const rows = Array.from(body.querySelectorAll(':scope > tr')).filter((tr) => {
+      const cells = tr.querySelectorAll('td');
+      if (cells.length === 0) return false;
+      if (cells.length === 1 && Number(cells[0].getAttribute('colspan') || '1') > 1) return false;
+      return true;
+    });
+
+    let no = rows.length;
+    rows.forEach((tr) => {
+      const cells = tr.querySelectorAll('td');
+      if (cells[numberCol]) {
+        cells[numberCol].textContent = String(no--);
+      }
+    });
+  };
+
+  const run = () => {
+    document.querySelectorAll('table').forEach(renumberTable);
+  };
+
+  if (document.readyState === 'loading') {
+    document.addEventListener('DOMContentLoaded', run, { once: true });
+  } else {
+    run();
+  }
+})();
+</script>
 </body>
 </html>

app/Views/bag/lg_dashboard.php

@@ -15,6 +15,7 @@ $mbName  = session()->get('mb_name') ?? '담당자';
   <meta name="viewport" content="width=device-width, initial-scale=1.0"/>
   <title>종량제 시스템 — 업무 현황</title>
   <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
   <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
   <style>
     body {

app/Views/bag/lg_dashboard_charts.php

@@ -20,6 +20,7 @@ $dashBlend   = base_url('dashboard/blend');
   <meta name="viewport" content="width=device-width, initial-scale=1.0"/>
   <title>종량제 시스템 — 통계·그래프 현황</title>
   <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
   <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
   <script src="https://cdn.jsdelivr.net/npm/chart.js@4.4.1/dist/chart.umd.min.js"></script>
   <style>

app/Views/bag/lg_dashboard_compact.php

@@ -0,0 +1,212 @@
+<?php
+/**
+ * 로그인 후 메인 — 컴팩트 대시보드(중간 밀도)
+ * /dashboard 대비 요소 수를 줄이고, /dashboard/simple 대비 정보량은 늘린 버전.
+ *
+ * @var string $lgLabel
+ */
+$lgLabel = $lgLabel ?? '북구';
+$mbName  = session()->get('mb_name') ?? '담당자';
+
+$kpi = [
+    ['label' => '미처리 구매신청', 'value' => '12건', 'hint' => '전일 대비 +2'],
+    ['label' => '재고 부족 품목', 'value' => '3종', 'hint' => '안전재고 미달'],
+    ['label' => '금주 입고 완료', 'value' => '8건', 'hint' => '예정 2건'],
+    ['label' => '승인 대기', 'value' => '4명', 'hint' => '판매소/회원'],
+];
+
+$weeklyRequest = [8, 11, 9, 14, 10, 12, 7];
+$monthlyOut = [320, 340, 330, 355, 372, 361, 388, 396];
+$inventoryRows = [
+    ['일반 5L', '12,400', '안전'],
+    ['일반 10L', '8,200', '주의'],
+    ['일반 20L', '2,100', '부족'],
+    ['음식물 스티커', '15,000', '안전'],
+    ['특수규격 A', '890', '부족'],
+];
+$requestRows = [
+    ['2026-05-07 10:32', '행복마트 북구점', '일반 5L 2,000장', '접수'],
+    ['2026-05-07 09:40', 'OO슈퍼', '음식물 스티커 500매', '처리중'],
+    ['2026-05-07 08:55', 'XX상회', '일반 20L 1,000장', '발주확인'],
+    ['2026-05-06 17:21', 'YY마트', '재사용봉투 800장', '완료'],
+];
+?>
+
+<link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
+<script src="https://cdn.jsdelivr.net/npm/chart.js@4.4.1/dist/chart.umd.min.js"></script>
+
+<div class="bg-[#f5f7fb] -mx-4 -my-4 p-3 min-h-full">
+  <section class="bg-white border border-gray-200 rounded-lg shadow-sm px-4 py-3 mb-3">
+    <div class="flex flex-wrap items-center justify-between gap-2">
+      <div>
+        <h2 class="text-sm font-semibold text-gray-900">업무 현황 컴팩트 뷰</h2>
+        <p class="text-[11px] text-gray-500 mt-0.5">
+          <?= esc($lgLabel) ?> · <?= esc($mbName) ?>님 기준 · 핵심 지표와 추이만 표시
+        </p>
+      </div>
+      <div class="text-[11px] text-gray-500">
+        기준 시각 <?= date('Y-m-d H:i') ?>
+      </div>
+    </div>
+  </section>
+
+  <section class="grid grid-cols-2 lg:grid-cols-4 gap-2 mb-3">
+    <?php foreach ($kpi as $card): ?>
+      <article class="bg-white border border-gray-200 rounded-lg shadow-sm p-3">
+        <p class="text-[11px] text-gray-500"><?= esc($card['label']) ?></p>
+        <p class="text-xl font-bold text-gray-900 mt-1"><?= esc($card['value']) ?></p>
+        <p class="text-[10px] text-gray-400 mt-1"><?= esc($card['hint']) ?></p>
+      </article>
+    <?php endforeach; ?>
+  </section>
+
+  <section class="grid grid-cols-1 xl:grid-cols-2 gap-3 mb-3">
+    <article class="bg-white border border-gray-200 rounded-lg shadow-sm p-3">
+      <div class="flex items-center justify-between mb-2">
+        <h3 class="text-xs font-semibold text-gray-800">최근 7일 구매신청 추이</h3>
+        <span class="text-[10px] text-gray-400">건수</span>
+      </div>
+      <div class="h-48">
+        <canvas id="compactRequestChart"></canvas>
+      </div>
+    </article>
+    <article class="bg-white border border-gray-200 rounded-lg shadow-sm p-3">
+      <div class="flex items-center justify-between mb-2">
+        <h3 class="text-xs font-semibold text-gray-800">월별 출고량 추이</h3>
+        <span class="text-[10px] text-gray-400">천 장</span>
+      </div>
+      <div class="h-48">
+        <canvas id="compactOutChart"></canvas>
+      </div>
+    </article>
+  </section>
+
+  <section class="grid grid-cols-1 xl:grid-cols-2 gap-3">
+    <article class="bg-white border border-gray-200 rounded-lg shadow-sm overflow-hidden">
+      <div class="px-3 py-2 border-b border-gray-100 bg-gray-50 flex items-center justify-between">
+        <h3 class="text-xs font-semibold text-gray-800">재고 상태 요약</h3>
+        <a href="<?= base_url('bag/inventory') ?>" class="text-[10px] text-blue-600 hover:underline">상세</a>
+      </div>
+      <div class="overflow-x-auto">
+        <table class="w-full text-xs">
+          <thead class="bg-gray-100 text-gray-600">
+            <tr>
+              <th class="text-left px-3 py-2">품목</th>
+              <th class="text-right px-3 py-2">재고(장)</th>
+              <th class="text-center px-3 py-2">상태</th>
+            </tr>
+          </thead>
+          <tbody class="divide-y divide-gray-100">
+            <?php foreach ($inventoryRows as $row): ?>
+              <tr>
+                <td class="px-3 py-2"><?= esc($row[0]) ?></td>
+                <td class="px-3 py-2 text-right"><?= esc($row[1]) ?></td>
+                <td class="px-3 py-2 text-center">
+                  <?php $stateClass = $row[2] === '부족' ? 'text-red-600' : ($row[2] === '주의' ? 'text-amber-600' : 'text-emerald-600'); ?>
+                  <span class="<?= $stateClass ?> font-medium"><?= esc($row[2]) ?></span>
+                </td>
+              </tr>
+            <?php endforeach; ?>
+          </tbody>
+        </table>
+      </div>
+    </article>
+
+    <article class="bg-white border border-gray-200 rounded-lg shadow-sm overflow-hidden">
+      <div class="px-3 py-2 border-b border-gray-100 bg-gray-50 flex items-center justify-between">
+        <h3 class="text-xs font-semibold text-gray-800">최근 구매신청 처리 현황</h3>
+        <a href="<?= base_url('bag/order/create') ?>" class="text-[10px] text-blue-600 hover:underline">등록</a>
+      </div>
+      <div class="overflow-x-auto">
+        <table class="w-full text-xs">
+          <thead class="bg-gray-100 text-gray-600">
+            <tr>
+              <th class="text-left px-3 py-2">시각</th>
+              <th class="text-left px-3 py-2">판매소</th>
+              <th class="text-left px-3 py-2">신청 내용</th>
+              <th class="text-center px-3 py-2">상태</th>
+            </tr>
+          </thead>
+          <tbody class="divide-y divide-gray-100">
+            <?php foreach ($requestRows as $row): ?>
+              <tr>
+                <td class="px-3 py-2 whitespace-nowrap"><?= esc($row[0]) ?></td>
+                <td class="px-3 py-2"><?= esc($row[1]) ?></td>
+                <td class="px-3 py-2"><?= esc($row[2]) ?></td>
+                <td class="px-3 py-2 text-center">
+                  <span class="inline-flex px-2 py-0.5 rounded text-[10px] bg-slate-100 text-slate-700"><?= esc($row[3]) ?></span>
+                </td>
+              </tr>
+            <?php endforeach; ?>
+          </tbody>
+        </table>
+      </div>
+    </article>
+  </section>
+</div>
+
+<script>
+(() => {
+  const style = {
+    blue: '#2563eb',
+    blueLight: 'rgba(37, 99, 235, 0.15)',
+    teal: '#0f766e',
+    grid: 'rgba(0, 0, 0, 0.06)',
+  };
+
+  Chart.defaults.font.family = "'Malgun Gothic','Apple SD Gothic Neo','Noto Sans KR',sans-serif";
+  Chart.defaults.font.size = 11;
+  Chart.defaults.color = '#4b5563';
+
+  new Chart(document.getElementById('compactRequestChart'), {
+    type: 'bar',
+    data: {
+      labels: ['D-6', 'D-5', 'D-4', 'D-3', 'D-2', 'D-1', '오늘'],
+      datasets: [{
+        data: <?= json_encode($weeklyRequest, JSON_UNESCAPED_UNICODE) ?>,
+        backgroundColor: style.blue,
+        borderRadius: 4,
+      }],
+    },
+    options: {
+      responsive: true,
+      maintainAspectRatio: false,
+      plugins: { legend: { display: false } },
+      scales: {
+        x: { grid: { display: false } },
+        y: { beginAtZero: true, grid: { color: style.grid } },
+      },
+    },
+  });
+
+  new Chart(document.getElementById('compactOutChart'), {
+    type: 'line',
+    data: {
+      labels: ['10월', '11월', '12월', '1월', '2월', '3월', '4월', '5월'],
+      datasets: [{
+        label: '출고',
+        data: <?= json_encode($monthlyOut, JSON_UNESCAPED_UNICODE) ?>,
+        borderColor: style.teal,
+        backgroundColor: style.blueLight,
+        fill: true,
+        tension: 0.35,
+        pointRadius: 2.5,
+      }],
+    },
+    options: {
+      responsive: true,
+      maintainAspectRatio: false,
+      plugins: {
+        legend: {
+          position: 'bottom',
+          labels: { boxWidth: 10, padding: 8 },
+        },
+      },
+      scales: {
+        x: { grid: { display: false } },
+        y: { beginAtZero: false, grid: { color: style.grid } },
+      },
+    },
+  });
+})();
+</script>

app/Views/bag/lg_dashboard_dense.php

@@ -75,6 +75,7 @@ $notices = [
   <meta name="viewport" content="width=device-width, initial-scale=1.0"/>
   <title>종량제 시스템 — 종합 현황 (정보집약)</title>
   <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
   <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
   <style>
     body {

app/Views/bag/lg_dashboard_modern.php

@@ -20,6 +20,7 @@ $dashBlend   = base_url('dashboard/blend');
   <meta name="viewport" content="width=device-width, initial-scale=1.0"/>
   <title>종량제 시스템 — 업무 현황 (모던)</title>
   <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
   <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
   <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@400;500;600;700&display=swap" rel="stylesheet"/>
   <style>

app/Views/bag/lg_dashboard_simple.php

@@ -0,0 +1,201 @@
+<?php
+/**
+ * 로그인 후 메인 — 단순형 요약 대시보드
+ * 복잡한 표/그래프 대신, 핵심 지표 몇 개와 주요 화면으로 가는 버튼만 노출.
+ *
+ * @var string $lgLabel
+ */
+$lgLabel = $lgLabel ?? '북구';
+$mbName  = session()->get('mb_name') ?? '담당자';
+$weeklyRequests = [7, 12, 9, 14, 8, 11, 10];
+$stockMix = [
+    ['name' => '일반용', 'value' => 52, 'color' => '#3b82f6'],
+    ['name' => '음식물', 'value' => 28, 'color' => '#10b981'],
+    ['name' => '특수', 'value' => 20, 'color' => '#f59e0b'],
+];
+$lowStock = [
+    ['name' => '일반 20L', 'percent' => 34],
+    ['name' => '특수규격 A', 'percent' => 22],
+    ['name' => '재사용봉투', 'percent' => 58],
+];
+?>
+
+<div class="h-full flex flex-col gap-4">
+  <!-- 상단 요약 헤더 -->
+  <section class="bg-white border border-gray-200 rounded-lg shadow-sm px-4 py-3 flex flex-wrap items-center justify-between gap-3">
+    <div>
+      <h1 class="text-base font-semibold text-gray-900">
+        <span class="inline-flex items-center gap-2">
+          <span class="inline-flex h-6 w-6 items-center justify-center rounded-full bg-blue-50 text-blue-700 text-sm font-bold">i</span>
+          <span>업무 현황 요약</span>
+        </span>
+      </h1>
+      <p class="mt-1 text-xs text-gray-500">
+        <?= esc($lgLabel) ?> · <strong class="text-gray-700"><?= esc($mbName) ?></strong>님 기준으로 자주 보는 정보만 간단히 모아서 보여줍니다.
+      </p>
+    </div>
+    <div class="flex flex-col sm:flex-row gap-2 text-xs text-gray-600 items-start sm:items-end">
+      <div>
+        <span class="inline-block text-[11px] text-gray-500 mb-1">기준일</span>
+        <div class="px-2 py-1 rounded border border-gray-200 bg-gray-50 text-[11px]">
+          <i class="fa-regular fa-calendar mr-1 text-gray-500"></i><?= date('Y.m.d (D)') ?>
+        </div>
+      </div>
+      <button type="button" class="inline-flex items-center justify-center px-3 py-1.5 rounded bg-blue-600 hover:bg-blue-700 text-white text-xs font-medium shadow">
+        <i class="fa-solid fa-rotate mr-1"></i> 새로고침
+      </button>
+    </div>
+  </section>
+
+  <!-- 핵심 숫자 3개만 -->
+  <section class="grid grid-cols-1 sm:grid-cols-3 gap-3">
+    <div class="bg-white border border-gray-200 rounded-lg shadow-sm px-4 py-3 flex flex-col justify-between">
+      <p class="text-xs text-gray-500 mb-1"><i class="fa-solid fa-boxes-stacked text-emerald-600 mr-1"></i>봉투 재고 상태</p>
+      <p class="text-2xl font-bold text-gray-900">양호</p>
+      <p class="mt-1 text-[11px] text-gray-500">대부분 품목이 안전재고 이상입니다.</p>
+    </div>
+    <div class="bg-white border border-gray-200 rounded-lg shadow-sm px-4 py-3 flex flex-col justify-between">
+      <p class="text-xs text-gray-500 mb-1"><i class="fa-solid fa-inbox text-sky-600 mr-1"></i>미처리 구매신청</p>
+      <p class="text-2xl font-bold text-sky-700">12건</p>
+      <p class="mt-1 text-[11px] text-gray-500">오늘 들어온 신청까지 포함한 개수입니다.</p>
+    </div>
+    <div class="bg-white border border-gray-200 rounded-lg shadow-sm px-4 py-3 flex flex-col justify-between">
+      <p class="text-xs text-gray-500 mb-1"><i class="fa-solid fa-user-check text-violet-600 mr-1"></i>승인 대기</p>
+      <p class="text-2xl font-bold text-violet-700">4명</p>
+      <p class="mt-1 text-[11px] text-gray-500">회원·판매소 가입 승인 요청입니다.</p>
+    </div>
+  </section>
+
+  <!-- 작은 그래프 영역 -->
+  <section class="grid grid-cols-1 lg:grid-cols-3 gap-3">
+    <div class="bg-white border border-gray-200 rounded-lg shadow-sm p-4">
+      <h2 class="text-sm font-semibold text-gray-900 mb-2">최근 7일 신청 추이</h2>
+      <div class="h-24 flex items-end gap-1.5">
+        <?php $maxReq = max($weeklyRequests); ?>
+        <?php foreach ($weeklyRequests as $idx => $v): ?>
+          <?php $h = (int) round(($v / $maxReq) * 100); ?>
+          <div class="flex-1 flex flex-col items-center justify-end gap-1">
+            <span class="text-[10px] text-gray-500"><?= esc((string) $v) ?></span>
+            <div class="w-full rounded-t bg-gradient-to-t from-blue-700 to-blue-400" style="height: <?= $h ?>%"></div>
+            <span class="text-[10px] text-gray-400">D<?= 6 - $idx ?></span>
+          </div>
+        <?php endforeach; ?>
+      </div>
+    </div>
+
+    <div class="bg-white border border-gray-200 rounded-lg shadow-sm p-4">
+      <h2 class="text-sm font-semibold text-gray-900 mb-2">재고 구성 비율</h2>
+      <div class="flex items-center gap-4">
+        <div class="w-20 h-20 rounded-full" style="background: conic-gradient(#3b82f6 0% 52%, #10b981 52% 80%, #f59e0b 80% 100%);">
+          <div class="w-12 h-12 bg-white rounded-full m-auto mt-4"></div>
+        </div>
+        <ul class="text-[11px] text-gray-600 space-y-1">
+          <?php foreach ($stockMix as $item): ?>
+            <li class="flex items-center gap-2">
+              <span class="inline-block w-2.5 h-2.5 rounded-full" style="background-color: <?= esc($item['color'], 'attr') ?>"></span>
+              <span><?= esc($item['name']) ?> <?= esc((string) $item['value']) ?>%</span>
+            </li>
+          <?php endforeach; ?>
+        </ul>
+      </div>
+    </div>
+
+    <div class="bg-white border border-gray-200 rounded-lg shadow-sm p-4">
+      <h2 class="text-sm font-semibold text-gray-900 mb-2">부족 재고 품목</h2>
+      <div class="space-y-2">
+        <?php foreach ($lowStock as $item): ?>
+          <div>
+            <div class="flex justify-between text-[11px] text-gray-600 mb-1">
+              <span><?= esc($item['name']) ?></span>
+              <span><?= esc((string) $item['percent']) ?>%</span>
+            </div>
+            <div class="h-2 rounded bg-gray-100 overflow-hidden">
+              <div class="h-full rounded bg-amber-500" style="width: <?= (int) $item['percent'] ?>%"></div>
+            </div>
+          </div>
+        <?php endforeach; ?>
+      </div>
+    </div>
+  </section>
+
+  <!-- 자주 가는 화면 바로가기 -->
+  <section class="bg-white border border-gray-200 rounded-lg shadow-sm p-4">
+    <h2 class="text-sm font-semibold text-gray-900 mb-2 flex items-center gap-2">
+      <i class="fa-solid fa-location-arrow text-blue-600"></i>
+      자주 가는 화면
+    </h2>
+    <p class="text-[11px] text-gray-500 mb-3">
+      왼쪽 메뉴를 모두 펼치지 않고도, 자주 사용하는 업무 화면으로 바로 이동할 수 있습니다.
+    </p>
+    <div class="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-3 gap-2">
+      <a href="<?= base_url('bag/inventory') ?>" class="group flex items-center gap-3 px-3 py-2 rounded border border-gray-200 hover:border-blue-500 hover:bg-blue-50/40 transition">
+        <div class="h-8 w-8 rounded-full bg-emerald-50 text-emerald-700 flex items-center justify-center">
+          <i class="fa-solid fa-boxes-stacked"></i>
+        </div>
+        <div class="min-w-0">
+          <p class="text-xs font-semibold text-gray-900 group-hover:text-blue-800">창고 재고 조회</p>
+          <p class="text-[11px] text-gray-500 truncate">품목별 현재 재고를 간단히 확인</p>
+        </div>
+      </a>
+      <a href="<?= base_url('bag/order/create') ?>" class="group flex items-center gap-3 px-3 py-2 rounded border border-gray-200 hover:border-blue-500 hover:bg-blue-50/40 transition">
+        <div class="h-8 w-8 rounded-full bg-sky-50 text-sky-700 flex items-center justify-center">
+          <i class="fa-solid fa-cart-shopping"></i>
+        </div>
+        <div class="min-w-0">
+          <p class="text-xs font-semibold text-gray-900 group-hover:text-blue-800">발주(구매신청) 등록</p>
+          <p class="text-[11px] text-gray-500 truncate">지정판매소 발주·구매신청 입력</p>
+        </div>
+      </a>
+      <a href="<?= base_url('bag/flow') ?>" class="group flex items-center gap-3 px-3 py-2 rounded border border-gray-200 hover:border-blue-500 hover:bg-blue-50/40 transition">
+        <div class="h-8 w-8 rounded-full bg-orange-50 text-orange-600 flex items-center justify-center">
+          <i class="fa-solid fa-arrow-right-arrow-left"></i>
+        </div>
+        <div class="min-w-0">
+          <p class="text-xs font-semibold text-gray-900 group-hover:text-blue-800">수불 흐름 보기</p>
+          <p class="text-[11px] text-gray-500 truncate">입고·출고 내역을 한눈에</p>
+        </div>
+      </a>
+      <a href="<?= base_url('bag/sales') ?>" class="group flex items-center gap-3 px-3 py-2 rounded border border-gray-200 hover:border-blue-500 hover:bg-blue-50/40 transition">
+        <div class="h-8 w-8 rounded-full bg-indigo-50 text-indigo-600 flex items-center justify-center">
+          <i class="fa-solid fa-receipt"></i>
+        </div>
+        <div class="min-w-0">
+          <p class="text-xs font-semibold text-gray-900 group-hover:text-blue-800">판매 내역 조회</p>
+          <p class="text-[11px] text-gray-500 truncate">기간별 봉투 판매 현황</p>
+        </div>
+      </a>
+      <a href="<?= base_url('bag/help') ?>" class="group flex items-center gap-3 px-3 py-2 rounded border border-gray-200 hover:border-blue-500 hover:bg-blue-50/40 transition">
+        <div class="h-8 w-8 rounded-full bg-gray-50 text-gray-600 flex items-center justify-center">
+          <i class="fa-solid fa-circle-question"></i>
+        </div>
+        <div class="min-w-0">
+          <p class="text-xs font-semibold text-gray-900 group-hover:text-blue-800">도움말 / 매뉴얼</p>
+          <p class="text-[11px] text-gray-500 truncate">업무별 사용 방법 안내</p>
+        </div>
+      </a>
+      <a href="<?= base_url('dashboard') ?>" class="group flex items-center gap-3 px-3 py-2 rounded border border-dashed border-gray-300 hover:border-blue-500 hover:bg-blue-50/40 transition">
+        <div class="h-8 w-8 rounded-full bg-white text-gray-500 flex items-center justify-center">
+          <i class="fa-solid fa-table-columns"></i>
+        </div>
+        <div class="min-w-0">
+          <p class="text-xs font-semibold text-gray-900 group-hover:text-blue-800">자세히 보기 (/dashboard)</p>
+          <p class="text-[11px] text-gray-500 truncate">그래프·표가 많은 기존 화면으로 이동</p>
+        </div>
+      </a>
+    </div>
+  </section>
+
+  <!-- 알림/메모 영역 (간단 텍스트만) -->
+  <section class="bg-white border border-gray-200 rounded-lg shadow-sm p-4">
+    <h2 class="text-sm font-semibold text-gray-900 mb-2 flex items-center gap-2">
+      <i class="fa-solid fa-clipboard-list text-gray-600"></i>
+      오늘 확인하면 좋은 것들
+    </h2>
+    <ul class="list-disc list-inside text-[11px] text-gray-600 space-y-1.5">
+      <li>재고 부족 품목이 있는지 간단히 확인하고, 필요 시 발주를 등록합니다.</li>
+      <li>미처리 구매신청과 승인 대기 건을 하루 한 번 이상 처리합니다.</li>
+      <li>더 자세한 분석·그래프는 <span class="text-blue-700 font-semibold">/dashboard</span> 화면에서 확인할 수 있습니다.</li>
+    </ul>
+  </section>
+</div>
+

app/Views/bag/order_lot_seed.php

@@ -0,0 +1,130 @@
+<?php
+$orders = is_array($orders ?? null) ? $orders : [];
+$companyMap = is_array($companyMap ?? null) ? $companyMap : [];
+$itemSummary = is_array($itemSummary ?? null) ? $itemSummary : [];
+$companies = is_array($companies ?? null) ? $companies : [];
+$startMonthValue = (string) ($startMonth ?? date('Y-m'));
+$endMonthValue = (string) ($endMonth ?? date('Y-m'));
+$baseYear = (int) date('Y');
+if (preg_match('/^(\d{4})-\d{2}$/', $startMonthValue, $sm)) {
+  $baseYear = (int) $sm[1];
+} elseif (preg_match('/^(\d{4})-\d{2}$/', $endMonthValue, $em)) {
+  $baseYear = (int) $em[1];
+}
+$monthOptionValues = [];
+for ($year = $baseYear - 2; $year <= $baseYear + 2; $year++) {
+  for ($m = 1; $m <= 12; $m++) {
+    $monthValue = sprintf('%04d-%02d', $year, $m);
+    $monthOptionValues[] = ['value' => $monthValue, 'label' => $year . '년 ' . $m . '월'];
+  }
+}
+?>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">LOT-No 디스켓 불출</span>
+</section>
+
+<section class="border border-gray-300 p-2 mt-2 bg-white">
+  <form method="get" class="grid grid-cols-1 md:grid-cols-2 xl:grid-cols-6 gap-2 text-sm">
+    <div class="flex items-center gap-2 min-w-0">
+      <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">시작월</label>
+      <select id="start_month" name="start_month" class="border border-gray-300 rounded px-2 py-1 w-full min-w-0">
+        <?php foreach ($monthOptionValues as $opt): ?>
+        <option value="<?= esc($opt['value']) ?>" <?= $opt['value'] === $startMonthValue ? 'selected' : '' ?>><?= esc($opt['label']) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div class="flex items-center gap-2 min-w-0">
+      <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">종료월</label>
+      <select id="end_month" name="end_month" class="border border-gray-300 rounded px-2 py-1 w-full min-w-0">
+        <?php foreach ($monthOptionValues as $opt): ?>
+        <option value="<?= esc($opt['value']) ?>" <?= $opt['value'] === $endMonthValue ? 'selected' : '' ?>><?= esc($opt['label']) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div class="flex items-center gap-2 min-w-0 xl:col-span-2">
+      <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">LOT-No</label>
+      <input type="text" name="lot_no" value="<?= esc((string) ($lotNo ?? '')) ?>" placeholder="예: ZLCH2M" class="border border-gray-300 rounded px-2 py-1 w-full min-w-0" />
+    </div>
+    <div class="flex items-center gap-2 min-w-0">
+      <label class="font-bold text-gray-700 whitespace-nowrap shrink-0">제작업체</label>
+      <select name="company_idx" class="border border-gray-300 rounded px-2 py-1 w-full min-w-0">
+        <option value="0">전체</option>
+        <?php foreach ($companies as $company): ?>
+        <?php $cpIdx = (int) ($company->cp_idx ?? 0); ?>
+        <option value="<?= $cpIdx ?>" <?= (int) ($companyIdx ?? 0) === $cpIdx ? 'selected' : '' ?>>
+          <?= esc((string) ($company->cp_name ?? '')) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div class="flex items-center gap-2">
+      <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">조회</button>
+      <a href="<?= base_url('bag/order/lot-seed') ?>" class="text-sm text-gray-500 hover:text-gray-700">초기화</a>
+    </div>
+  </form>
+</section>
+
+<section class="border border-gray-300 mt-2 bg-white">
+  <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">발주목록</div>
+  <div class="overflow-auto">
+  <table class="w-full data-table text-sm">
+    <thead>
+      <tr>
+        <th class="w-20">작업</th>
+        <th class="w-24">발주일</th>
+        <th class="w-28">LOT-No</th>
+        <th>제작업체</th>
+        <th class="w-24">품목수</th>
+        <th class="w-24">박스합계</th>
+        <th class="w-28">낱장합계</th>
+        <th class="w-20">상태</th>
+      </tr>
+    </thead>
+    <tbody>
+      <?php if ($orders !== []): ?>
+      <?php foreach ($orders as $order): ?>
+      <?php
+        $boIdx = (int) ($order->bo_idx ?? 0);
+        $sum = $itemSummary[$boIdx] ?? ['line_count' => 0, 'qty_box' => 0, 'qty_sheet' => 0];
+        $companyName = (string) ($companyMap[(int) ($order->bo_company_idx ?? 0)] ?? '-');
+        $status = (string) ($order->bo_status ?? 'normal');
+      ?>
+      <tr>
+        <td class="text-center">
+          <form method="post" action="<?= base_url('bag/order/lot-seed/generate') ?>" class="inline">
+            <?= csrf_field() ?>
+            <input type="hidden" name="bo_idx" value="<?= $boIdx ?>" />
+            <button type="submit" class="text-blue-600 hover:underline text-xs">seed 생성</button>
+          </form>
+        </td>
+        <td class="text-center"><?= esc((string) ($order->bo_order_date ?? '')) ?></td>
+        <td class="text-center font-mono"><?= esc((string) ($order->bo_lot_no ?? '')) ?></td>
+        <td class="pl-2"><?= esc($companyName) ?></td>
+        <td class="text-right pr-2"><?= number_format((int) ($sum['line_count'] ?? 0)) ?></td>
+        <td class="text-right pr-2"><?= number_format((int) ($sum['qty_box'] ?? 0)) ?></td>
+        <td class="text-right pr-2"><?= number_format((int) ($sum['qty_sheet'] ?? 0)) ?></td>
+        <td class="text-center">
+          <?php if ($status === 'cancelled'): ?>
+          <span class="text-orange-600">취소</span>
+          <?php elseif ($status === 'deleted'): ?>
+          <span class="text-red-600">삭제</span>
+          <?php else: ?>
+          정상
+          <?php endif; ?>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+      <?php else: ?>
+      <tr>
+        <td colspan="8" class="text-center text-gray-400 py-4">조회된 발주가 없습니다.</td>
+      </tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+  </div>
+</section>
+
+<?php if (isset($pager)): ?>
+<div class="mt-2 mb-2 no-print"><?= $pager->links() ?></div>
+<?php endif; ?>

app/Views/bag/order_phone.php

@@ -0,0 +1,454 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">전화 주문 접수</span>
+</section>
+
+<div class="border border-gray-300 p-4 mt-2 bg-white">
+  <?php if (session()->getFlashdata('success')): ?>
+    <div class="mb-3 border border-emerald-300 bg-emerald-50 text-emerald-800 px-3 py-2 rounded-sm text-sm">
+      <?= esc(session()->getFlashdata('success')) ?>
+    </div>
+  <?php endif; ?>
+  <?php if (session()->getFlashdata('error')): ?>
+    <div class="mb-3 border border-red-300 bg-red-50 text-red-700 px-3 py-2 rounded-sm text-sm">
+      <?= esc(session()->getFlashdata('error')) ?>
+    </div>
+  <?php endif; ?>
+  <?php $flashErrors = session()->getFlashdata('errors'); ?>
+  <?php if (is_array($flashErrors) && $flashErrors !== []): ?>
+    <div class="mb-3 border border-red-300 bg-red-50 text-red-700 px-3 py-2 rounded-sm text-sm">
+      <ul class="list-disc list-inside">
+        <?php foreach ($flashErrors as $err): ?>
+          <li><?= esc((string) $err) ?></li>
+        <?php endforeach; ?>
+      </ul>
+    </div>
+  <?php endif; ?>
+  <form action="<?= base_url('bag/shop-order/store') ?>" method="POST" class="space-y-4" id="phone-order-form">
+    <?= csrf_field() ?>
+    <input type="hidden" name="return_to" value="bag/order/phone"/>
+
+    <div class="grid grid-cols-1 xl:grid-cols-3 gap-4">
+      <div class="xl:col-span-2 space-y-3">
+        <div class="flex flex-wrap items-center gap-2">
+          <label class="block text-sm font-bold text-gray-700 w-28">판매소 검색</label>
+          <div class="relative flex-1 min-w-[20rem]">
+            <input id="shop-search" class="border border-gray-300 rounded px-3 py-1.5 text-sm w-[34rem] max-w-full" type="text" autocomplete="off" placeholder="코드/사업자번호/대표자명/상호/전화/주소 중 하나 입력"/>
+            <div id="shop-search-suggest" class="hidden absolute left-0 top-full mt-1 w-[48rem] max-w-[90vw] max-h-72 overflow-auto border border-gray-300 bg-white shadow-lg z-30"></div>
+          </div>
+        </div>
+
+        <div class="flex flex-wrap items-center gap-2">
+          <label class="block text-sm font-bold text-gray-700 w-28">판매소 선택 <span class="text-red-500">*</span></label>
+          <select id="shop-select" class="border border-gray-300 rounded px-3 py-1.5 text-sm w-[34rem] max-w-full" name="so_ds_idx" required>
+            <option value="">선택</option>
+            <?php foreach ($shops as $shop): ?>
+              <option
+                value="<?= esc($shop->ds_idx) ?>"
+                data-shop-no="<?= esc((string) ($shop->ds_shop_no ?? '')) ?>"
+                data-biz-no="<?= esc((string) ($shop->ds_biz_no ?? '')) ?>"
+                data-name="<?= esc((string) ($shop->ds_name ?? '')) ?>"
+                data-rep-name="<?= esc((string) ($shop->ds_rep_name ?? '')) ?>"
+                data-tel="<?= esc((string) ($shop->ds_tel ?? '')) ?>"
+                data-rep-phone="<?= esc((string) ($shop->ds_rep_phone ?? '')) ?>"
+                data-address="<?= esc(trim((string) ($shop->ds_addr ?? '') . ' ' . (string) ($shop->ds_addr_detail ?? ''))) ?>"
+                data-va-bank="<?= esc((string) ($shop->ds_va_bank ?? '')) ?>"
+                data-va-account="<?= esc((string) ($shop->ds_va_account ?? '')) ?>"
+              >
+                <?= esc(($shop->ds_shop_no ? '[' . $shop->ds_shop_no . '] ' : '') . $shop->ds_name) ?>
+              </option>
+            <?php endforeach; ?>
+          </select>
+        </div>
+      </div>
+
+      <div class="border border-gray-300 p-2 bg-gray-50">
+        <div class="text-sm font-bold text-gray-700 mb-2">접수 정보</div>
+        <table class="w-full text-sm">
+          <tr><th class="text-left w-28 py-1">접수번호</th><td class="py-1 text-gray-800 font-semibold"><?= esc((string) ($receiptNo ?? 1)) ?></td></tr>
+          <tr><th class="text-left py-1">접수일</th><td class="py-1 text-gray-700"><?= esc(date('Y-m-d')) ?></td></tr>
+          <tr><th class="text-left py-1">배달일</th><td class="py-1 text-gray-700"><?= esc(date('Y-m-d', strtotime('+1 day'))) ?> (자동)</td></tr>
+          <tr><th class="text-left py-1">담당자</th><td class="py-1 text-gray-700"><?= esc((string) (session()->get('mb_name') ?? '담당자')) ?></td></tr>
+        </table>
+      </div>
+    </div>
+
+    <div class="grid grid-cols-1 xl:grid-cols-2 gap-4">
+      <div class="border border-gray-300 p-2 bg-gray-50">
+        <div class="text-sm font-bold text-gray-700 mb-2">지정판매소 정보</div>
+        <table class="w-full text-sm">
+          <tr><th class="text-left w-28 py-1">코드</th><td id="shop-info-code" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">사업자번호</th><td id="shop-info-biz" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">대표자명</th><td id="shop-info-rep" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">상호명</th><td id="shop-info-name" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">전화번호</th><td id="shop-info-tel" class="py-1 text-gray-700">-</td></tr>
+          <tr><th class="text-left py-1">주소</th><td id="shop-info-addr" class="py-1 text-gray-700">-</td></tr>
+        </table>
+      </div>
+
+      <div class="border border-gray-300 p-2 bg-gray-50">
+        <div class="text-sm font-bold text-gray-700 mb-2">결제/가상계좌</div>
+        <div class="flex flex-wrap items-center gap-2 mb-2">
+          <label class="block text-sm font-bold text-gray-700 w-24">결제구분 <span class="text-red-500">*</span></label>
+          <select id="payment-type" class="border border-gray-300 rounded px-3 py-1.5 text-sm w-40" name="so_payment_type" required>
+            <option value="">선택</option>
+            <option value="이체">이체</option>
+            <option value="가상계좌">가상계좌</option>
+          </select>
+          <span id="payment-guide" class="text-xs text-gray-500"></span>
+        </div>
+        <div class="text-sm">
+          <span class="font-semibold text-gray-700">가상계좌:</span>
+          <span id="shop-info-va" class="text-gray-700">-</span>
+        </div>
+      </div>
+    </div>
+
+    <input type="hidden" name="so_delivery_date" value="<?= esc(date('Y-m-d', strtotime('+1 day'))) ?>"/>
+
+    <div class="mt-4">
+      <div class="flex items-center justify-between mb-2">
+        <label class="block text-sm font-bold text-gray-700">전화 주문접수표</label>
+        <button type="button" id="add-order-row" class="border border-gray-300 bg-white px-3 py-1 rounded-sm text-xs text-gray-700 hover:bg-gray-50">행 추가</button>
+      </div>
+      <div class="border border-gray-300 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th class="w-14">구분</th>
+              <th class="w-56">품목</th>
+              <th class="w-40">1박스(낱장/판매가)</th>
+              <th class="w-40">1팩(낱장/판매가)</th>
+              <th class="w-24">단가</th>
+              <th class="w-28">주문수량</th>
+              <th class="w-28">금액</th>
+              <th class="w-44">포장(박스/팩/낱장)</th>
+              <th class="w-20">삭제</th>
+            </tr>
+          </thead>
+          <tbody id="order-rows">
+            <?php for ($i = 0; $i < 3; $i++): ?>
+              <tr class="order-row">
+                <td class="text-center item-kind-cell">-</td>
+                <td>
+                  <select class="border border-gray-300 rounded px-2 py-1 text-sm w-full bag-code-select" name="item_bag_code[]">
+                    <option value="">선택</option>
+                    <?php foreach ($bagCodes as $cd): ?>
+                      <?php
+                        $code = (string) $cd->cd_code;
+                        $name = (string) ($cd->cd_name ?? '');
+                        $price = $priceMap[$code] ?? null;
+                        $unit = $unitMap[$code] ?? null;
+                        $unitPrice = (int) ($price->bp_consumer ?? 0);
+                        $boxSheets = (int) ($unit->pu_total_per_box ?? 0);
+                        $packSheets = (int) ($unit->pu_pack_per_sheet ?? 0);
+                        $kindLabel = (mb_strpos($name, '스티커') !== false) ? '스티커' : '봉투';
+                      ?>
+                      <option value="<?= esc($code) ?>" data-name="<?= esc($name, 'attr') ?>" data-kind-label="<?= esc($kindLabel, 'attr') ?>" data-unit-price="<?= esc((string) $unitPrice, 'attr') ?>" data-box-sheets="<?= esc((string) $boxSheets, 'attr') ?>" data-pack-sheets="<?= esc((string) $packSheets, 'attr') ?>">
+                        <?= esc($code) ?> — <?= esc($name) ?>
+                      </option>
+                    <?php endforeach; ?>
+                  </select>
+                </td>
+                <td class="text-right px-2 box-info-cell">0 / 0</td>
+                <td class="text-right px-2 pack-info-cell">0 / 0</td>
+                <td class="text-right px-2 unit-price-cell">0</td>
+                <td><input class="border border-gray-300 rounded px-2 py-1 text-sm w-full text-right item-qty-input" name="item_qty[]" type="number" min="0" value="0"/></td>
+                <td class="text-right px-2 item-amount-cell">0</td>
+                <td class="text-right px-2 pack-result-cell">박스=0, 팩=0, 낱장=0</td>
+                <td class="text-center px-2">
+                  <button type="button" class="remove-order-row border border-red-300 text-red-600 px-2 py-0.5 rounded text-xs hover:bg-red-50">삭제</button>
+                </td>
+              </tr>
+            <?php endfor; ?>
+          </tbody>
+          <tfoot>
+            <tr class="font-semibold bg-gray-50">
+              <td colspan="5" class="text-right px-2 py-1">합계</td>
+              <td class="text-right px-2 py-1" id="sum-qty">0</td>
+              <td class="text-right px-2 py-1" id="sum-amount">0</td>
+              <td class="text-right px-2 py-1" id="sum-pack">박스=0, 팩=0, 낱장=0</td>
+              <td></td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">저장</button>
+      <a href="<?= base_url('bag/sales') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>
+
+<template id="order-row-template">
+  <tr class="order-row">
+    <td class="text-center item-kind-cell">-</td>
+    <td>
+      <select class="border border-gray-300 rounded px-2 py-1 text-sm w-full bag-code-select" name="item_bag_code[]">
+        <option value="">선택</option>
+        <?php foreach ($bagCodes as $cd): ?>
+          <?php
+            $code = (string) $cd->cd_code;
+            $name = (string) ($cd->cd_name ?? '');
+            $price = $priceMap[$code] ?? null;
+            $unit = $unitMap[$code] ?? null;
+            $unitPrice = (int) ($price->bp_consumer ?? 0);
+            $boxSheets = (int) ($unit->pu_total_per_box ?? 0);
+            $packSheets = (int) ($unit->pu_pack_per_sheet ?? 0);
+            $kindLabel = (mb_strpos($name, '스티커') !== false) ? '스티커' : '봉투';
+          ?>
+          <option value="<?= esc($code) ?>" data-name="<?= esc($name, 'attr') ?>" data-kind-label="<?= esc($kindLabel, 'attr') ?>" data-unit-price="<?= esc((string) $unitPrice, 'attr') ?>" data-box-sheets="<?= esc((string) $boxSheets, 'attr') ?>" data-pack-sheets="<?= esc((string) $packSheets, 'attr') ?>">
+            <?= esc($code) ?> — <?= esc($name) ?>
+          </option>
+        <?php endforeach; ?>
+      </select>
+    </td>
+    <td class="text-right px-2 box-info-cell">0 / 0</td>
+    <td class="text-right px-2 pack-info-cell">0 / 0</td>
+    <td class="text-right px-2 unit-price-cell">0</td>
+    <td><input class="border border-gray-300 rounded px-2 py-1 text-sm w-full text-right item-qty-input" name="item_qty[]" type="number" min="0" value="0"/></td>
+    <td class="text-right px-2 item-amount-cell">0</td>
+    <td class="text-right px-2 pack-result-cell">박스=0, 팩=0, 낱장=0</td>
+    <td class="text-center px-2">
+      <button type="button" class="remove-order-row border border-red-300 text-red-600 px-2 py-0.5 rounded text-xs hover:bg-red-50">삭제</button>
+    </td>
+  </tr>
+</template>
+
+<script>
+(() => {
+  const shopSearch = document.getElementById('shop-search');
+  const shopSelect = document.getElementById('shop-select');
+  const shopSuggest = document.getElementById('shop-search-suggest');
+  const paymentType = document.getElementById('payment-type');
+  const paymentGuide = document.getElementById('payment-guide');
+  const addRowButton = document.getElementById('add-order-row');
+  const orderRows = document.getElementById('order-rows');
+  const rowTemplate = document.getElementById('order-row-template');
+  const form = document.getElementById('phone-order-form');
+
+  const nf = (n) => new Intl.NumberFormat('ko-KR').format(n || 0);
+
+  function updateShopInfo() {
+    const opt = shopSelect.options[shopSelect.selectedIndex];
+    const bank = opt?.dataset?.vaBank || '';
+    const account = opt?.dataset?.vaAccount || '';
+    const va = bank || account ? [bank, account].filter(Boolean).join(' ') : '-';
+
+    document.getElementById('shop-info-code').textContent = opt?.dataset?.shopNo || '-';
+    document.getElementById('shop-info-biz').textContent = opt?.dataset?.bizNo || '-';
+    document.getElementById('shop-info-rep').textContent = opt?.dataset?.repName || '-';
+    document.getElementById('shop-info-name').textContent = opt?.dataset?.name || '-';
+    document.getElementById('shop-info-tel').textContent = opt?.dataset?.tel || opt?.dataset?.repPhone || '-';
+    document.getElementById('shop-info-addr').textContent = opt?.dataset?.address || '-';
+    document.getElementById('shop-info-va').textContent = va;
+    paymentGuide.textContent = paymentType.value === '가상계좌' ? ('안내 계좌: ' + va) : '';
+  }
+
+  function shopMergedText(opt) {
+    return [
+      opt.dataset.shopNo || '',
+      opt.dataset.bizNo || '',
+      opt.dataset.repName || '',
+      opt.dataset.name || '',
+      opt.dataset.tel || '',
+      opt.dataset.address || '',
+    ].filter(Boolean).join(' ');
+  }
+
+  function matchShopByKeyword(keyword) {
+    const q = (keyword || '').trim().toLowerCase();
+    if (!q) return;
+    for (let i = 0; i < shopSelect.options.length; i++) {
+      const opt = shopSelect.options[i];
+      if (!opt.value) continue;
+      const merged = (shopMergedText(opt) + ' ' + (opt.text || '')).toLowerCase();
+      if (merged.includes(q)) {
+        shopSelect.selectedIndex = i;
+        updateShopInfo();
+        return;
+      }
+    }
+  }
+
+  function hideSuggest() {
+    if (!shopSuggest) return;
+    shopSuggest.classList.add('hidden');
+    shopSuggest.innerHTML = '';
+  }
+
+  function renderSuggest(query) {
+    if (!shopSuggest || !shopSelect) return;
+    const q = (query || '').trim().toLowerCase();
+    const matched = [];
+    for (let i = 0; i < shopSelect.options.length; i++) {
+      const opt = shopSelect.options[i];
+      if (!opt.value) continue;
+      const merged = shopMergedText(opt);
+      if (!q || merged.toLowerCase().includes(q)) {
+        matched.push({ index: i, label: merged });
+      }
+      if (matched.length >= 50) break;
+    }
+    if (matched.length === 0) {
+      hideSuggest();
+      return;
+    }
+    shopSuggest.innerHTML = matched.map((m) => `
+      <button type="button" class="shop-suggest-item w-full text-left px-2 py-1.5 hover:bg-blue-50 text-xs border-b border-gray-100 whitespace-normal break-all" data-index="${m.index}">${m.label}</button>
+    `).join('');
+    shopSuggest.classList.remove('hidden');
+  }
+
+  function calcRow(row) {
+    const select = row.querySelector('.bag-code-select');
+    const qtyInput = row.querySelector('.item-qty-input');
+    const selected = select.options[select.selectedIndex];
+
+    const qty = parseInt(qtyInput.value || '0', 10) || 0;
+    const unitPrice = parseInt(selected?.dataset?.unitPrice || '0', 10) || 0;
+    const boxSheets = parseInt(selected?.dataset?.boxSheets || '0', 10) || 0;
+    const packSheets = parseInt(selected?.dataset?.packSheets || '0', 10) || 0;
+    const kindLabel = selected?.dataset?.kindLabel || '-';
+
+    let box = 0;
+    let pack = 0;
+    let sheet = qty;
+    if (boxSheets > 0) {
+      box = Math.floor(qty / boxSheets);
+      const remain = qty % boxSheets;
+      if (packSheets > 0) {
+        pack = Math.floor(remain / packSheets);
+        sheet = remain % packSheets;
+      } else {
+        sheet = remain;
+      }
+    } else if (packSheets > 0) {
+      pack = Math.floor(qty / packSheets);
+      sheet = qty % packSheets;
+    }
+
+    const amount = unitPrice * qty;
+    const boxPrice = boxSheets * unitPrice;
+    const packPrice = packSheets * unitPrice;
+
+    row.querySelector('.item-kind-cell').textContent = kindLabel;
+    row.querySelector('.box-info-cell').textContent = nf(boxSheets) + ' / ' + nf(boxPrice);
+    row.querySelector('.pack-info-cell').textContent = nf(packSheets) + ' / ' + nf(packPrice);
+    row.querySelector('.unit-price-cell').textContent = nf(unitPrice);
+    row.querySelector('.item-amount-cell').textContent = nf(amount);
+    row.querySelector('.pack-result-cell').textContent = '박스=' + nf(box) + ', 팩=' + nf(pack) + ', 낱장=' + nf(sheet);
+
+    return { qty, amount, box, pack, sheet };
+  }
+
+  function recalcAllRows() {
+    let sumQty = 0, sumAmount = 0, sumBox = 0, sumPack = 0, sumSheet = 0;
+    document.querySelectorAll('.order-row').forEach((row) => {
+      const r = calcRow(row);
+      sumQty += r.qty;
+      sumAmount += r.amount;
+      sumBox += r.box;
+      sumPack += r.pack;
+      sumSheet += r.sheet;
+    });
+    document.getElementById('sum-qty').textContent = nf(sumQty);
+    document.getElementById('sum-amount').textContent = nf(sumAmount);
+    document.getElementById('sum-pack').textContent = '박스=' + nf(sumBox) + ', 팩=' + nf(sumPack) + ', 낱장=' + nf(sumSheet);
+  }
+
+  function clearSearchInputOnly() {
+    if (shopSearch) shopSearch.value = '';
+  }
+
+  // 판매소 검색 input을 다시 누르면(또는 포커스를 다시 받으면) 검색 input 텍스트만 비운다.
+  // 기존에 선택된 판매소 정보(셀렉트, 지정판매소 정보, 가상계좌 등)는 그대로 유지한다.
+  shopSearch?.addEventListener('focus', () => {
+    if (shopSelect && shopSelect.value) clearSearchInputOnly();
+    renderSuggest('');
+  });
+  shopSearch?.addEventListener('mousedown', () => {
+    if (shopSelect && shopSelect.value) clearSearchInputOnly();
+  });
+  shopSearch?.addEventListener('click', () => renderSuggest(shopSearch.value || ''));
+  shopSearch?.addEventListener('input', (e) => renderSuggest(e.target.value || ''));
+
+  shopSuggest?.addEventListener('mousedown', (e) => {
+    const btn = e.target.closest('.shop-suggest-item');
+    if (!btn) return;
+    e.preventDefault();
+    const idx = Number(btn.dataset.index || -1);
+    if (!Number.isInteger(idx) || idx < 0 || idx >= shopSelect.options.length) return;
+    shopSelect.selectedIndex = idx;
+    const opt = shopSelect.options[idx];
+    shopSearch.value = shopMergedText(opt);
+    updateShopInfo();
+    hideSuggest();
+  });
+
+  document.addEventListener('click', (e) => {
+    if (!shopSuggest || !shopSearch) return;
+    if (e.target === shopSearch || shopSuggest.contains(e.target)) return;
+    hideSuggest();
+  });
+
+  shopSearch?.addEventListener('change', (e) => matchShopByKeyword(e.target.value));
+  shopSearch?.addEventListener('blur', () => {
+    // 자동완성 클릭이 우선되도록 약간 지연.
+    setTimeout(() => {
+      matchShopByKeyword(shopSearch.value || '');
+    }, 150);
+  });
+  shopSelect?.addEventListener('change', updateShopInfo);
+  paymentType?.addEventListener('change', updateShopInfo);
+
+  orderRows?.addEventListener('change', function (e) {
+    if (e.target.closest('.bag-code-select') || e.target.closest('.item-qty-input')) {
+      recalcAllRows();
+    }
+  });
+  orderRows?.addEventListener('input', function (e) {
+    if (e.target.closest('.item-qty-input')) {
+      recalcAllRows();
+    }
+  });
+  orderRows?.addEventListener('click', function (e) {
+    const removeButton = e.target.closest('.remove-order-row');
+    if (!removeButton) return;
+    const row = removeButton.closest('.order-row');
+    if (!row) return;
+    if (orderRows.querySelectorAll('.order-row').length <= 1) {
+      alert('최소 1개 행은 유지해야 합니다.');
+      return;
+    }
+    row.remove();
+    recalcAllRows();
+  });
+
+  addRowButton?.addEventListener('click', function () {
+    if (!rowTemplate || !orderRows) return;
+    const fragment = rowTemplate.content.cloneNode(true);
+    orderRows.appendChild(fragment);
+    recalcAllRows();
+  });
+
+  form?.addEventListener('submit', function (e) {
+    let hasItem = false;
+    document.querySelectorAll('.order-row').forEach((row) => {
+      const code = row.querySelector('.bag-code-select').value;
+      const qty = parseInt(row.querySelector('.item-qty-input').value || '0', 10) || 0;
+      if (code && qty > 0) hasItem = true;
+    });
+    if (!hasItem) {
+      e.preventDefault();
+      alert('주문 품목과 수량을 1개 이상 입력해 주세요.');
+    }
+  });
+
+  updateShopInfo();
+  recalcAllRows();
+})();
+</script>
+
+<?= view('bag/_dev_all_sales_panel') ?>

app/Views/bag/order_phone_manage.php

@@ -0,0 +1,261 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-2">
+    <span class="text-sm font-bold text-gray-700">전화 주문 접수 관리</span>
+    <a href="<?= base_url('bag/order/phone') ?>" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm shadow hover:opacity-90">전화 주문 접수</a>
+  </div>
+</section>
+
+<div class="grid grid-cols-1 xl:grid-cols-5 gap-3 mt-2">
+  <section class="xl:col-span-2 border border-gray-300 bg-white">
+    <div class="px-3 py-2 border-b border-gray-200 bg-gray-50 text-sm font-semibold text-gray-700">접수 리스트(전화)</div>
+    <div class="max-h-[72vh] overflow-auto">
+      <table class="w-full data-table text-sm">
+        <thead>
+          <tr>
+            <th class="w-14">번호</th>
+            <th>판매소</th>
+            <th class="w-28">접수일</th>
+            <th class="w-24">상태</th>
+          </tr>
+        </thead>
+        <tbody id="order-list-body">
+          <?php foreach (($orders ?? []) as $row): ?>
+            <?php $isCancelled = (($row['so_status'] ?? 'normal') === 'cancelled'); ?>
+            <tr class="order-list-row cursor-pointer hover:bg-blue-50 <?= $isCancelled ? 'bg-gray-50 text-gray-400' : '' ?>" data-order-id="<?= esc((string) ($row['so_idx'] ?? 0), 'attr') ?>">
+              <td class="text-center"><?= esc((string) ($row['so_idx'] ?? 0)) ?></td>
+              <td class="text-left pl-2"><?= esc((string) ($row['so_ds_name'] ?? '')) ?></td>
+              <td class="text-center"><?= esc((string) ($row['so_order_date'] ?? '')) ?></td>
+              <td class="text-center"><?= $isCancelled ? '취소' : '정상' ?></td>
+            </tr>
+          <?php endforeach; ?>
+          <?php if (empty($orders)): ?>
+            <tr>
+              <td colspan="4" class="text-center py-8 text-gray-400">전화 주문 데이터가 없습니다.</td>
+            </tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </section>
+
+  <section class="xl:col-span-3 border border-gray-300 bg-white">
+    <div class="px-3 py-2 border-b border-gray-200 bg-gray-50 text-sm font-semibold text-gray-700">상세 정보</div>
+
+    <form id="order-detail-form" action="<?= base_url('bag/order/phone/manage/update') ?>" method="POST" class="p-3 space-y-3">
+      <?= csrf_field() ?>
+      <input type="hidden" name="so_idx" id="detail-so-idx" value=""/>
+
+      <div class="grid grid-cols-1 md:grid-cols-2 gap-2 text-sm">
+        <div class="border border-gray-200 p-2 bg-gray-50">
+          <div><span class="font-semibold text-gray-700">접수번호:</span> <span id="detail-so-no">-</span></div>
+          <div><span class="font-semibold text-gray-700">판매소:</span> <span id="detail-shop-name">-</span></div>
+          <div><span class="font-semibold text-gray-700">결제구분:</span> <span id="detail-payment">-</span></div>
+        </div>
+        <div class="border border-gray-200 p-2 bg-gray-50">
+          <div><span class="font-semibold text-gray-700">접수일:</span> <span id="detail-order-date">-</span></div>
+          <div><span class="font-semibold text-gray-700">배달일:</span> <span id="detail-delivery-date">-</span></div>
+          <div><span class="font-semibold text-gray-700">상태:</span> <span id="detail-status">-</span></div>
+        </div>
+      </div>
+
+      <div class="border border-gray-300 overflow-auto">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th class="w-14">번호</th>
+              <th>품목</th>
+              <th class="w-24">단가</th>
+              <th class="w-24">접수량</th>
+              <th class="w-28">접수금액</th>
+              <th class="w-40">포장단위(박스/팩/낱장)</th>
+            </tr>
+          </thead>
+          <tbody id="detail-items-body">
+            <tr>
+              <td colspan="6" class="text-center py-6 text-gray-400">왼쪽 리스트에서 주문을 선택해 주세요.</td>
+            </tr>
+          </tbody>
+          <tfoot>
+            <tr class="font-semibold bg-gray-50">
+              <td colspan="3" class="text-right px-2 py-1">합계</td>
+              <td class="text-right px-2 py-1" id="detail-sum-qty">0</td>
+              <td class="text-right px-2 py-1" id="detail-sum-amount">0</td>
+              <td class="text-right px-2 py-1" id="detail-sum-pack">박스=0, 팩=0, 낱장=0</td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+
+      <div class="flex gap-2">
+        <button type="submit" id="btn-save" class="bg-btn-search text-white px-5 py-1.5 rounded-sm text-sm shadow hover:opacity-90" disabled>주문 수정 저장</button>
+      </div>
+    </form>
+
+    <form id="order-cancel-form" method="POST" class="px-3 pb-3">
+      <?= csrf_field() ?>
+      <button type="submit" id="btn-cancel-order" class="border border-red-300 text-red-600 px-5 py-1.5 rounded-sm text-sm hover:bg-red-50" disabled>주문 취소</button>
+    </form>
+  </section>
+</div>
+
+<script>
+(() => {
+  const orders = <?= json_encode($orders ?? [], JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+  const orderMap = new Map(orders.map((o) => [String(o.so_idx), o]));
+
+  const listBody = document.getElementById('order-list-body');
+  const form = document.getElementById('order-detail-form');
+  const cancelForm = document.getElementById('order-cancel-form');
+  const detailBody = document.getElementById('detail-items-body');
+  const inputSoIdx = document.getElementById('detail-so-idx');
+  const btnSave = document.getElementById('btn-save');
+  const btnCancel = document.getElementById('btn-cancel-order');
+
+  const nf = (n) => new Intl.NumberFormat('ko-KR').format(n || 0);
+
+  function setHeader(order) {
+    document.getElementById('detail-so-no').textContent = order ? String(order.so_idx || '-') : '-';
+    document.getElementById('detail-shop-name').textContent = order ? (order.so_ds_name || '-') : '-';
+    document.getElementById('detail-payment').textContent = order ? (order.so_payment_type || '-') : '-';
+    document.getElementById('detail-order-date').textContent = order ? (order.so_order_date || '-') : '-';
+    document.getElementById('detail-delivery-date').textContent = order ? (order.so_delivery_date || '-') : '-';
+    document.getElementById('detail-status').textContent = order ? ((order.so_status === 'cancelled') ? '취소' : '정상') : '-';
+  }
+
+  function calcRow(tr) {
+    const qtyInput = tr.querySelector('.item-qty-input');
+    const qty = Math.max(0, parseInt(qtyInput.value || '0', 10) || 0);
+    qtyInput.value = String(qty);
+
+    const unitPrice = parseInt(tr.dataset.unitPrice || '0', 10) || 0;
+    const boxSheets = parseInt(tr.dataset.boxSheets || '0', 10) || 0;
+    const packSheets = parseInt(tr.dataset.packSheets || '0', 10) || 0;
+
+    let box = 0;
+    let pack = 0;
+    let sheet = qty;
+    if (boxSheets > 0) {
+      box = Math.floor(qty / boxSheets);
+      const remain = qty % boxSheets;
+      if (packSheets > 0) {
+        pack = Math.floor(remain / packSheets);
+        sheet = remain % packSheets;
+      } else {
+        sheet = remain;
+      }
+    } else if (packSheets > 0) {
+      pack = Math.floor(qty / packSheets);
+      sheet = qty % packSheets;
+    }
+
+    const amount = qty * unitPrice;
+    tr.querySelector('.item-amount-cell').textContent = nf(amount);
+    tr.querySelector('.item-pack-cell').textContent = `박스=${nf(box)}, 팩=${nf(pack)}, 낱장=${nf(sheet)}`;
+    return { qty, amount, box, pack, sheet };
+  }
+
+  function recalcTotals() {
+    let sumQty = 0;
+    let sumAmount = 0;
+    let sumBox = 0;
+    let sumPack = 0;
+    let sumSheet = 0;
+
+    detailBody.querySelectorAll('tr.order-item-row').forEach((tr) => {
+      const r = calcRow(tr);
+      sumQty += r.qty;
+      sumAmount += r.amount;
+      sumBox += r.box;
+      sumPack += r.pack;
+      sumSheet += r.sheet;
+    });
+
+    document.getElementById('detail-sum-qty').textContent = nf(sumQty);
+    document.getElementById('detail-sum-amount').textContent = nf(sumAmount);
+    document.getElementById('detail-sum-pack').textContent = `박스=${nf(sumBox)}, 팩=${nf(sumPack)}, 낱장=${nf(sumSheet)}`;
+  }
+
+  function renderDetail(orderId) {
+    const order = orderMap.get(String(orderId));
+    if (!order) return;
+
+    inputSoIdx.value = String(order.so_idx || '');
+    setHeader(order);
+    cancelForm.action = `<?= base_url('bag/order/phone/manage/cancel') ?>/${order.so_idx}`;
+
+    const isCancelled = order.so_status === 'cancelled';
+    btnSave.disabled = isCancelled;
+    btnCancel.disabled = isCancelled;
+
+    const items = Array.isArray(order.items) ? order.items : [];
+    if (items.length === 0) {
+      detailBody.innerHTML = '<tr><td colspan="6" class="text-center py-6 text-gray-400">품목 정보가 없습니다.</td></tr>';
+      recalcTotals();
+      return;
+    }
+
+    detailBody.innerHTML = items.map((item, idx) => {
+      const itemId = String(item.soi_idx || '');
+      const bagName = `${item.soi_bag_code || ''} ${item.soi_bag_name || ''}`.trim();
+      const qty = parseInt(item.soi_qty || 0, 10) || 0;
+      const unitPrice = parseInt(item.soi_unit_price || 0, 10) || 0;
+      const amount = parseInt(item.soi_amount || 0, 10) || 0;
+      const box = parseInt(item.soi_box_count || 0, 10) || 0;
+      const pack = parseInt(item.soi_pack_count || 0, 10) || 0;
+      const sheet = parseInt(item.soi_sheet_count || 0, 10) || 0;
+      const boxSheets = parseInt(item.box_sheets || 0, 10) || 0;
+      const packSheets = parseInt(item.pack_sheets || 0, 10) || 0;
+
+      return `
+        <tr class="order-item-row" data-unit-price="${unitPrice}" data-box-sheets="${boxSheets}" data-pack-sheets="${packSheets}">
+          <td class="text-center">${idx + 1}</td>
+          <td class="text-left pl-2">${bagName}</td>
+          <td class="text-right pr-2">${nf(unitPrice)}</td>
+          <td class="text-right pr-2">
+            <input type="number" min="0" class="item-qty-input border border-gray-300 rounded px-2 py-1 w-24 text-right" name="item_qty[${itemId}]" value="${qty}" ${isCancelled ? 'disabled' : ''}/>
+          </td>
+          <td class="text-right pr-2 item-amount-cell">${nf(amount)}</td>
+          <td class="text-right pr-2 item-pack-cell">박스=${nf(box)}, 팩=${nf(pack)}, 낱장=${nf(sheet)}</td>
+        </tr>
+      `;
+    }).join('');
+
+    recalcTotals();
+  }
+
+  listBody?.addEventListener('click', (e) => {
+    const tr = e.target.closest('.order-list-row');
+    if (!tr) return;
+    listBody.querySelectorAll('.order-list-row').forEach((row) => row.classList.remove('bg-blue-100'));
+    tr.classList.add('bg-blue-100');
+    renderDetail(tr.dataset.orderId);
+  });
+
+  detailBody?.addEventListener('input', (e) => {
+    if (e.target.closest('.item-qty-input')) {
+      recalcTotals();
+    }
+  });
+
+  cancelForm?.addEventListener('submit', (e) => {
+    if (!confirm('해당 주문을 취소 처리하시겠습니까? (삭제되지 않고 상태만 취소로 변경됩니다)')) {
+      e.preventDefault();
+    }
+  });
+
+  form?.addEventListener('submit', (e) => {
+    if (!inputSoIdx.value) {
+      e.preventDefault();
+      alert('수정할 주문을 먼저 선택해 주세요.');
+    }
+  });
+
+  const firstRow = listBody?.querySelector('.order-list-row');
+  if (firstRow) {
+    firstRow.classList.add('bg-blue-100');
+    renderDetail(firstRow.dataset.orderId);
+  }
+})();
+</script>
+
+<?= view('bag/_dev_all_sales_panel') ?>

app/Views/bag/receiving_status.php

@@ -1,4 +1,4 @@
-<?= view('components/print_header', ['printTitle' => '봉투 입고 현황', 'printShowApproval' => false]) ?>
+<?= view('components/print_header', ['printTitle' => '봉투 입고 현황']) ?>
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">입고 현황</span>

app/Views/bag/waste_suibal_enterprise.php

@@ -5,6 +5,7 @@
   <meta name="viewport" content="width=device-width, initial-scale=1.0">
   <title>종량제 시스템 — 봉투 수불 현황</title>
   <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
   <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet">
   <style data-purpose="base-typography">
     body {

app/Views/components/header_brand.php

@@ -4,7 +4,7 @@ declare(strict_types=1);
 /** @var string $href Brand link target */
 $href = $href ?? base_url();
 /** @var string $linkClass Anchor + inner flex typography */
-$linkClass = $linkClass ?? 'flex items-center gap-2 shrink-0 text-base font-semibold text-gray-800 tracking-tight hover:text-blue-600';
+$linkClass = $linkClass ?? 'app-brand flex items-center gap-2 shrink-0 text-base font-semibold text-gray-800 tracking-tight hover:text-blue-600';
 ?>
 <a href="<?= esc($href) ?>" class="<?= esc($linkClass, 'attr') ?>" title="종량제 시스템">
   <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" class="h-6 w-6 text-blue-900 translate-y-[1px] shrink-0" aria-hidden="true" focusable="false">

app/Views/components/print_header.php

@@ -7,6 +7,7 @@
  *   $printLgName      - 지자체명 (선택, 미지정 시 세션에서 조회)
  *   $printDate        - 날짜 (선택, 기본 오늘)
  *   $printExtraLines  - 조회조건 등 추가 줄 (선택, 문자열 배열)
+ *   $printShowApproval - false 로 명시할 때만 결재란 숨김. 기본 true(담당·계장·과장).
  */
 
 if (! isset($printLgName)) {
@@ -21,12 +22,13 @@ if (! isset($printLgName)) {
 $printDate       = $printDate ?? date('Y-m-d');
 $printTitle      = $printTitle ?? '';
 $printExtraLines = $printExtraLines ?? [];
+$printShowApproval = ($printShowApproval ?? true);
 ?>
 
 <div class="print-header" style="display:none;">
     <table style="width:100%; border-collapse:collapse; margin-bottom:10px;">
         <tr>
-            <td style="width:60%; vertical-align:bottom;">
+            <td style="width:55%; vertical-align:top;">
                 <div style="font-size:12px; color:#666; margin-bottom:4px;"><?= esc($printLgName) ?></div>
                 <div style="font-size:20px; font-weight:bold; letter-spacing:2px;"><?= esc($printTitle) ?></div>
                 <div style="font-size:11px; color:#888; margin-top:4px;">출력일: <?= esc($printDate) ?></div>
@@ -34,20 +36,24 @@ $printExtraLines = $printExtraLines ?? [];
                 <div style="font-size:11px; color:#555; margin-top:2px;"><?= esc($line) ?></div>
                 <?php endforeach; ?>
             </td>
-            <td style="width:40%; vertical-align:top;">
-                <table style="border-collapse:collapse; float:right; font-size:11px;">
+            <?php if ($printShowApproval): ?>
+            <td style="width:45%; vertical-align:top; text-align:right;">
+                <table style="border-collapse:collapse; margin-left:auto; font-size:11px; width:220px;">
                     <tr>
-                        <th style="border:1px solid #333; padding:4px 12px; background:#f0f0f0; text-align:center;">담당</th>
-                        <th style="border:1px solid #333; padding:4px 12px; background:#f0f0f0; text-align:center;">팀장</th>
-                        <th style="border:1px solid #333; padding:4px 12px; background:#f0f0f0; text-align:center;">과장</th>
+                        <td style="border:1px solid #333; padding:6px 8px; text-align:center; width:33%; height:36px;">담당</td>
+                        <td style="border:1px solid #333; padding:6px 8px; text-align:center; width:33%; height:36px;">계장</td>
+                        <td style="border:1px solid #333; padding:6px 8px; text-align:center; width:33%; height:36px;">과장</td>
                     </tr>
                     <tr>
-                        <td style="border:1px solid #333; padding:8px 12px; height:40px; min-width:60px;">&nbsp;</td>
-                        <td style="border:1px solid #333; padding:8px 12px; height:40px; min-width:60px;">&nbsp;</td>
-                        <td style="border:1px solid #333; padding:8px 12px; height:40px; min-width:60px;">&nbsp;</td>
+                        <td style="border:1px solid #333; height:44px;">&nbsp;</td>
+                        <td style="border:1px solid #333;">&nbsp;</td>
+                        <td style="border:1px solid #333;">&nbsp;</td>
                     </tr>
                 </table>
             </td>
+            <?php else: ?>
+            <td style="width:45%;"></td>
+            <?php endif; ?>
         </tr>
     </table>
     <hr style="border:1px solid #333; margin-bottom:10px;"/>

app/Views/home/dashboard.php

@@ -5,6 +5,7 @@
 <meta content="width=device-width, initial-scale=1.0" name="viewport"/>
 <title>홈 - 종량제 시스템</title>
 <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
 <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&amp;display=swap" rel="stylesheet"/>
 <script>
 tailwind.config = {

app/Views/welcome_message.php

@@ -5,6 +5,7 @@
 <meta content="width=device-width, initial-scale=1.0" name="viewport"/>
 <title>종량제 시스템</title>
 <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
+<style data-purpose="global-font-scale">html{font-size:18px}.app-brand,.app-brand *{font-size:16px}</style>
 <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&amp;display=swap" rel="stylesheet"/>
 <script>
 tailwind.config = {