From 8763876f193501d61119a2c8257ae6db4a7ac056 Mon Sep 17 00:00:00 2001
From: taekyoungc <ctk@wixon.co.kr>
Date: Mon, 8 Jun 2026 00:46:51 +0900
Subject: [PATCH] =?UTF-8?q?=EC=82=AC=EC=9A=A9=EC=9E=90=20=EB=A7=A4?=
 =?UTF-8?q?=EB=89=B4=EC=96=BC=C2=B7=EB=B2=88=ED=98=B8=EC=95=8C=EA=B8=B0?=
 =?UTF-8?q?=C2=B7gov-portal=20=EB=8C=80=EC=8B=9C=EB=B3=B4=EB=93=9C?=
 =?UTF-8?q?=EC=99=80=20=EB=A9=94=EB=89=B4=20=EB=8F=99=EC=84=A0=C2=B7?=
 =?UTF-8?q?=EC=88=98=EB=B6=88=20=EB=A6=AC=ED=8F=AC=ED=8A=B8=EB=A5=BC=20?=
 =?UTF-8?q?=EB=B3=B4=EA=B0=95=ED=95=9C=EB=8B=A4.?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 사용자 매뉴얼: league/commonmark 기반 bag/manual(로그인 전용),
  ManualRenderer + Config\Manual manifest, 콘텐츠 8종, E2E
- 번호알기(봉투번호확인): bag/number-lookup, BagNumberLookup, E2E
- gov-portal 대시보드 시안(기본/strip)·기본코드관리 화면
- 메뉴 관리: 등록·수정 후 메뉴 화면 유지, 수정 버튼 클릭 시 상단 스크롤
- 수불/분석 리포트(LOT 수불·반품/파기·수급계획·추이) 표시 보강
- .gitignore: docs/ → /docs/ 앵커링(최상위 개발문서만 제외, app/Docs는 추적)

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
---
 .gitignore                                    |   3 +-
 README.md                                     |   2 +
 app/Config/Manual.php                         |  34 +
 app/Config/Routes.php                         |  13 +
 app/Controllers/Admin/Menu.php                |  42 +-
 app/Controllers/Admin/SalesReport.php         | 101 ++-
 app/Controllers/Bag.php                       |  65 ++
 app/Controllers/Home.php                      | 102 +++
 app/Docs/manual/00_overview.md                |  49 ++
 app/Docs/manual/10_workflow.md                |  36 +
 app/Docs/manual/20_order_receiving.md         |  41 ++
 app/Docs/manual/30_inventory.md               |  39 +
 app/Docs/manual/40_sales_issue.md             |  46 ++
 app/Docs/manual/50_reports.md                 |  42 ++
 app/Docs/manual/90_code_system.md             |  57 ++
 app/Docs/manual/99_faq.md                     |  29 +
 app/Helpers/admin_helper.php                  | 342 +++++++++
 app/Libraries/BagAnalyticsReportBuilder.php   |  41 +-
 app/Libraries/BagLotFlowBuilder.php           | 267 ++++++-
 app/Libraries/BagNumberLookup.php             | 225 ++++++
 app/Libraries/GovPortalCodeKindsPage.php      | 101 +++
 app/Libraries/ManualRenderer.php              | 111 +++
 app/Views/admin/menu/index.php                |   5 +
 app/Views/admin/sales_report/lot_flow.php     |   4 +-
 app/Views/admin/sales_report/returns.php      |  54 +-
 .../admin/sales_report/supply_demand.php      |  83 ++-
 app/Views/bag/_dev_all_sales_panel.php        | 168 +++++
 app/Views/bag/analytics_monthly_trend.php     |   2 +-
 app/Views/bag/analytics_seasonal_trend.php    |   2 +-
 app/Views/bag/analytics_yoy.php               |   1 +
 app/Views/bag/flow.php                        |  53 +-
 app/Views/bag/help.php                        |  12 +
 app/Views/bag/lg_dashboard_simple.php         |   9 +
 app/Views/bag/manual.php                      |  92 +++
 app/Views/bag/number_lookup.php               | 307 ++++++++
 app/Views/components/field_tooltip.php        |  10 +
 .../home/_dashboard_gov_portal_brand.php      |  15 +
 .../home/_dashboard_gov_portal_brand_css.php  |  13 +
 ..._dashboard_gov_portal_font_zoom_script.php |  15 +
 app/Views/home/_dashboard_gov_portal_head.php |   3 +
 .../_dashboard_gov_portal_header_utils.php    |  24 +
 .../home/_dashboard_gov_portal_map_css.php    |  71 ++
 ...ashboard_gov_portal_map_leaflet_assets.php |   2 +
 .../home/_dashboard_gov_portal_map_panel.php  | 117 +++
 .../_dashboard_gov_portal_menu_search.php     |  43 ++
 .../_dashboard_gov_portal_menu_search_css.php |  48 ++
 .../_dashboard_gov_portal_nav_script_base.php | 118 +++
 .../home/_dashboard_gov_portal_shared.php     |  10 +
 .../home/_dashboard_gov_portal_sidebar.php    |  59 ++
 ...ashboard_gov_portal_stock_alert_levels.php |  23 +
 .../_dashboard_gov_portal_stock_cards_css.php | 157 ++++
 ..._dashboard_gov_portal_stock_cards_pair.php |  23 +
 ..._dashboard_gov_portal_strip_home_inner.php |  89 +++
 .../_dashboard_gov_portal_strip_layout.php    |  81 ++
 .../_dashboard_gov_portal_strip_my_menu.php   |  41 ++
 .../_dashboard_gov_portal_strip_styles.php    |  67 ++
 .../_dashboard_gov_portal_topnav_click.php    |  42 ++
 .../home/_dashboard_gov_portal_topnav_css.php | 171 +++++
 .../_dashboard_gov_portal_topnav_hover.php    |  59 ++
 .../_dashboard_gov_portal_variant_nav.php     |  17 +
 .../_dashboard_gov_portal_workpage_css.php    | 192 +++++
 .../home/_gov_portal_code_kinds_body.php      | 224 ++++++
 app/Views/home/dashboard_gov_portal.php       | 638 ++++++++++++++++
 .../home/dashboard_gov_portal_code_kinds.php  | 143 ++++
 app/Views/home/dashboard_gov_portal_strip.php |   8 +
 .../dashboard_gov_portal_strip_code_kinds.php |  10 +
 composer.json                                 |   1 +
 composer.lock                                 | 692 ++++++++++++++++--
 doc/봉투-LOT-바코드-코드체계.md               | 294 ++++++++
 e2e/manual.spec.js                            |  41 ++
 e2e/new-features.spec.js                      |  15 +-
 e2e/number-lookup.spec.js                     |  37 +
 jobs.md                                       |   7 +
 writable/database/bag_dispose_tables.sql      | 107 +++
 writable/database/menu_link_number_lookup.sql |  10 +
 ...enu_site_fill_empty_second_level_links.sql |   2 +-
 writable/database/menu_site_seed_from_csv.sql |   2 +-
 77 files changed, 6139 insertions(+), 182 deletions(-)
 create mode 100644 app/Config/Manual.php
 create mode 100644 app/Docs/manual/00_overview.md
 create mode 100644 app/Docs/manual/10_workflow.md
 create mode 100644 app/Docs/manual/20_order_receiving.md
 create mode 100644 app/Docs/manual/30_inventory.md
 create mode 100644 app/Docs/manual/40_sales_issue.md
 create mode 100644 app/Docs/manual/50_reports.md
 create mode 100644 app/Docs/manual/90_code_system.md
 create mode 100644 app/Docs/manual/99_faq.md
 create mode 100644 app/Libraries/BagNumberLookup.php
 create mode 100644 app/Libraries/GovPortalCodeKindsPage.php
 create mode 100644 app/Libraries/ManualRenderer.php
 create mode 100644 app/Views/bag/_dev_all_sales_panel.php
 create mode 100644 app/Views/bag/manual.php
 create mode 100644 app/Views/bag/number_lookup.php
 create mode 100644 app/Views/components/field_tooltip.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_brand.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_brand_css.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_font_zoom_script.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_head.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_header_utils.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_map_css.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_map_leaflet_assets.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_map_panel.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_menu_search.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_menu_search_css.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_nav_script_base.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_shared.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_sidebar.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_stock_alert_levels.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_stock_cards_css.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_stock_cards_pair.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_strip_home_inner.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_strip_layout.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_strip_my_menu.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_strip_styles.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_topnav_click.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_topnav_css.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_topnav_hover.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_variant_nav.php
 create mode 100644 app/Views/home/_dashboard_gov_portal_workpage_css.php
 create mode 100644 app/Views/home/_gov_portal_code_kinds_body.php
 create mode 100644 app/Views/home/dashboard_gov_portal.php
 create mode 100644 app/Views/home/dashboard_gov_portal_code_kinds.php
 create mode 100644 app/Views/home/dashboard_gov_portal_strip.php
 create mode 100644 app/Views/home/dashboard_gov_portal_strip_code_kinds.php
 create mode 100644 doc/봉투-LOT-바코드-코드체계.md
 create mode 100644 e2e/manual.spec.js
 create mode 100644 e2e/number-lookup.spec.js
 create mode 100644 writable/database/bag_dispose_tables.sql
 create mode 100644 writable/database/menu_link_number_lookup.sql

diff --git a/.gitignore b/.gitignore
index 0231421..3ec8950 100644
--- a/.gitignore
+++ b/.gitignore
@@ -174,4 +174,5 @@ blob-report/
 
 /results/
 /phpunit*.xml
-docs/
+# 최상위 개발 문서/스크린샷 폴더만 제외 (app/Docs 등 하위 docs 경로는 추적).
+/docs/
diff --git a/README.md b/README.md
index bf8baf1..ef7b256 100644
--- a/README.md
+++ b/README.md
@@ -271,6 +271,8 @@ assets/                  # 기획 문서 (엑셀)
 
 ## 바코드 생성/사용 시점 (현재 코드 기준)
 
+상세 코드 체계(LOT·팩·낱장·품목코드·판매소번호): [`doc/봉투-LOT-바코드-코드체계.md`](doc/봉투-LOT-바코드-코드체계.md)
+
 - **현재 코드 구현**
   - 박스/팩/낱장 바코드는 `bag_receiving_pack_code`에 저장됩니다.
   - 생성 트리거는 입고 처리(`receiving/scanner/store`, `receiving/batch/store`) 시점의 `createReceivingPackCodes()` 호출입니다.
diff --git a/app/Config/Manual.php b/app/Config/Manual.php
new file mode 100644
index 0000000..6656988
--- /dev/null
+++ b/app/Config/Manual.php
@@ -0,0 +1,34 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Config;
+
+use CodeIgniter\Config\BaseConfig;
+
+/**
+ * 사용자 매뉴얼(설명서) 목차 정의.
+ *
+ * - 배열 순서가 곧 목차(사이드바) 노출 순서입니다.
+ * - slug 는 URL 세그먼트이자 화이트리스트입니다. 여기에 없는 slug 는 404 입니다.
+ * - file 은 $dir 하위의 실제 마크다운 파일명입니다(사용자 입력으로 조합하지 않음).
+ */
+class Manual extends BaseConfig
+{
+    /** 마크다운 콘텐츠 디렉터리 (웹 루트 밖). */
+    public string $dir = APPPATH . 'Docs/manual/';
+
+    /**
+     * @var array<string, array{title: string, file: string}>
+     */
+    public array $pages = [
+        'overview'  => ['title' => '시작하기·시스템 개요',     'file' => '00_overview.md'],
+        'flow'      => ['title' => '핵심 업무 흐름',           'file' => '10_workflow.md'],
+        'order'     => ['title' => '발주·입고',                'file' => '20_order_receiving.md'],
+        'inventory' => ['title' => '재고·실사',                'file' => '30_inventory.md'],
+        'sales'     => ['title' => '판매·불출',                'file' => '40_sales_issue.md'],
+        'reports'   => ['title' => '판매현황·수불·통계',        'file' => '50_reports.md'],
+        'codes'     => ['title' => '봉투·LOT·바코드 코드체계',  'file' => '90_code_system.md'],
+        'faq'       => ['title' => '자주 묻는 질문·문의',       'file' => '99_faq.md'],
+    ];
+}
diff --git a/app/Config/Routes.php b/app/Config/Routes.php
index b8df63f..f76c537 100644
--- a/app/Config/Routes.php
+++ b/app/Config/Routes.php
@@ -15,6 +15,10 @@ $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('dashboard/gov-portal', 'Home::dashboardGovPortal');
+$routes->get('dashboard/gov-portal/code-kinds', 'Home::dashboardGovPortalCodeKinds');
+$routes->get('dashboard/gov-portal-strip', 'Home::dashboardGovPortalStrip');
+$routes->get('dashboard/gov-portal-strip/code-kinds', 'Home::dashboardGovPortalStripCodeKinds');
 $routes->get('bag/inventory-inquiry', 'Home::inventoryInquiry');
 $routes->get('bag/waste-suibal-enterprise', 'Home::wasteSuibalEnterprise');
 
@@ -52,6 +56,15 @@ $routes->get('bag/analytics/seasonal-trend', 'Bag::analyticsSeasonalTrend');
 $routes->get('bag/window', 'Bag::window');
 $routes->get('bag/help', 'Bag::help');
 
+// 사용자 매뉴얼(설명서) — 로그인 사용자 전용
+$routes->group('bag', ['filter' => 'loginAuth'], static function ($routes): void {
+    $routes->get('manual', 'Bag::manual');
+    $routes->get('manual/(:segment)', 'Bag::manualPage/$1');
+});
+
+$routes->get('bag/number-lookup', 'Bag::numberLookup');
+$routes->post('bag/number-lookup/resolve', 'Bag::numberLookupResolve');
+
 // 사이트 메뉴 CRUD (사이트 레이아웃)
 $routes->get('bag/issue/create', 'Bag::issueCreate');
 $routes->post('bag/issue/store', 'Bag::issueStore');
diff --git a/app/Controllers/Admin/Menu.php b/app/Controllers/Admin/Menu.php
index 42fd738..f657a39 100644
--- a/app/Controllers/Admin/Menu.php
+++ b/app/Controllers/Admin/Menu.php
@@ -18,6 +18,21 @@ class Menu extends BaseController
         $this->typeModel = model(MenuTypeModel::class);
     }
 
+    /**
+     * 메뉴 등록·수정·삭제·순서변경 후 항상 같은 메뉴 관리 화면(mt_idx 유지)으로 돌아간다.
+     * redirect()->back() 은 목록의 새 탭(target="_blank") 링크 클릭으로 세션 직전 URL(_ci_previous_url)이
+     * 메뉴 대상 페이지로 덮어써지면 그 페이지로 이탈하므로, 명시적으로 메뉴 화면 URL 을 사용한다.
+     */
+    private function menusRedirect(int $mtIdx): \CodeIgniter\HTTP\RedirectResponse
+    {
+        $url = base_url('admin/menus');
+        if ($mtIdx > 0) {
+            $url .= '?mt_idx=' . $mtIdx;
+        }
+
+        return redirect()->to($url);
+    }
+
     /**
      * 메뉴 관리 화면 (목록 + 등록/수정 폼). 지자체별 메뉴만 조회·관리.
      */
@@ -140,10 +155,10 @@ class Menu extends BaseController
         $mmDep  = (int) $this->request->getPost('mm_dep');
         $mmName = trim((string) $this->request->getPost('mm_name'));
         if ($mtIdx <= 0) {
-            return redirect()->back()->with('error', '메뉴 종류를 선택하세요.');
+            return $this->menusRedirect($mtIdx)->with('error', '메뉴 종류를 선택하세요.');
         }
         if ($mmName === '') {
-            return redirect()->back()->with('error', '메뉴명을 입력하세요.');
+            return $this->menusRedirect($mtIdx)->with('error', '메뉴명을 입력하세요.');
         }
         $mmNum = $this->menuModel->getNextNum($mtIdx, $lgIdx, $mmPidx, $mmDep);
         $data = [
@@ -164,7 +179,7 @@ class Menu extends BaseController
         }
         $this->menuModel->pruneInventoryManagementMenus($mtIdx, $lgIdx);
         $this->menuModel->syncTypeToAllLgs($mtIdx, $lgIdx);
-        return redirect()->back()->with('success', '메뉴가 등록되었습니다.');
+        return $this->menusRedirect($mtIdx)->with('success', '메뉴가 등록되었습니다.');
     }
 
     /**
@@ -182,10 +197,12 @@ class Menu extends BaseController
         }
         $row = $this->menuModel->find($id);
         if (! $row) {
-            return redirect()->back()->with('error', '메뉴를 찾을 수 없습니다.');
+            return $this->menusRedirect((int) $this->request->getPost('mt_idx'))
+                ->with('error', '메뉴를 찾을 수 없습니다.');
         }
         if ((int) $row->lg_idx !== $lgIdx) {
-            return redirect()->back()->with('error', '해당 지자체의 메뉴만 수정할 수 있습니다.');
+            return $this->menusRedirect((int) $row->mt_idx)
+                ->with('error', '해당 지자체의 메뉴만 수정할 수 있습니다.');
         }
         $data = [
             'mm_name'    => (string) $this->request->getPost('mm_name'),
@@ -196,7 +213,7 @@ class Menu extends BaseController
         $this->menuModel->update($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.');
+        return $this->menusRedirect((int) $row->mt_idx)->with('success', '메뉴가 수정되었습니다.');
     }
 
     /**
@@ -214,15 +231,16 @@ class Menu extends BaseController
         }
         $row = $this->menuModel->find($id);
         if (! $row || (int) $row->lg_idx !== $lgIdx) {
-            return redirect()->back()->with('error', '해당 지자체의 메뉴만 삭제할 수 있습니다.');
+            return $this->menusRedirect((int) $this->request->getPost('mt_idx'))
+                ->with('error', '해당 지자체의 메뉴만 삭제할 수 있습니다.');
         }
         $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.');
+            return $this->menusRedirect((int) $row->mt_idx)->with('success', '메뉴가 삭제되었습니다.');
         }
-        return redirect()->back()->with('error', $result['msg']);
+        return $this->menusRedirect((int) $row->mt_idx)->with('error', $result['msg']);
     }
 
     /**
@@ -239,8 +257,9 @@ class Menu extends BaseController
                 ->with('error', '지자체를 선택하세요.');
         }
         $ids = $this->request->getPost('mm_idx');
+        $postMtIdx = (int) $this->request->getPost('mt_idx');
         if (! is_array($ids) || empty($ids)) {
-            return redirect()->back()->with('error', '순서를 적용할 메뉴가 없습니다.');
+            return $this->menusRedirect($postMtIdx)->with('error', '순서를 적용할 메뉴가 없습니다.');
         }
         $firstId = (int) ($ids[0] ?? 0);
         $firstRow = $firstId > 0 ? $this->menuModel->find($firstId) : null;
@@ -249,7 +268,8 @@ class Menu extends BaseController
             $this->menuModel->pruneInventoryManagementMenus((int) $firstRow->mt_idx, $lgIdx);
             $this->menuModel->syncTypeToAllLgs((int) $firstRow->mt_idx, $lgIdx);
         }
-        return redirect()->back()->with('success', '순서가 적용되었습니다.');
+        $mtIdx = $firstRow ? (int) $firstRow->mt_idx : $postMtIdx;
+        return $this->menusRedirect($mtIdx)->with('success', '순서가 적용되었습니다.');
     }
 
     /**
diff --git a/app/Controllers/Admin/SalesReport.php b/app/Controllers/Admin/SalesReport.php
index 47a34f7..1f2bd83 100644
--- a/app/Controllers/Admin/SalesReport.php
+++ b/app/Controllers/Admin/SalesReport.php
@@ -2582,7 +2582,6 @@ class SalesReport extends BaseController
             'endDate'     => $endDate,
             'ioType'      => $ioType,
             'queried'     => $queried,
-            'exportQuery' => $this->returnsExportQueryString(),
         ]);
     }
 
@@ -2594,12 +2593,24 @@ class SalesReport extends BaseController
             return redirect()->to(mgmt_url('reports/returns'))->with('error', '지자체를 선택해 주세요.');
         }
 
-        if ($this->request->getGet('search') !== '1') {
+        $startDate = trim((string) ($this->request->getGet('start_date') ?? ''));
+        $endDate   = trim((string) ($this->request->getGet('end_date') ?? ''));
+        $hasQuery  = $this->request->getGet('search') === '1'
+            || ($startDate !== '' && $endDate !== '');
+
+        if (! $hasQuery) {
             return redirect()->to(mgmt_url('reports/returns'))->with('error', '조회 후 엑셀 저장을 이용해 주세요.');
         }
 
-        $startDate = (string) ($this->request->getGet('start_date') ?? date('Y-m-01'));
-        $endDate   = (string) ($this->request->getGet('end_date') ?? date('Y-m-d'));
+        if ($startDate === '') {
+            $startDate = date('Y-m-01');
+        }
+        if ($endDate === '') {
+            $endDate = date('Y-m-d');
+        }
+        if ($startDate > $endDate) {
+            [$startDate, $endDate] = [$endDate, $startDate];
+        }
         $ioType = (string) ($this->request->getGet('io_type') ?? 'out');
         if (! in_array($ioType, ['in', 'out'], true)) {
             $ioType = 'out';
@@ -2628,22 +2639,77 @@ class SalesReport extends BaseController
     }
 
     /**
+     * 출고 = 지정판매소 반품(designated-return · bag_return_scan_code)
+     * 입고 = 물류 입고분 파기(bag_dispose)
+     *
      * @return list<object>
      */
     private function fetchReturnDisposeRows(int $lgIdx, string $startDate, string $endDate, string $ioType): array
     {
-        $bsTypes = $ioType === 'in' ? ['return'] : ['cancel'];
-        $typePlaceholders = implode(',', array_fill(0, count($bsTypes), '?'));
         $db = \Config\Database::connect();
 
+        if ($ioType === 'out') {
+            return $this->fetchDesignatedReturnRows($db, $lgIdx, $startDate, $endDate);
+        }
+
+        return $this->fetchBagDisposeRows($db, $lgIdx, $startDate, $endDate);
+    }
+
+    /**
+     * @return list<object>
+     */
+    private function fetchDesignatedReturnRows($db, int $lgIdx, string $startDate, string $endDate): array
+    {
+        if ($db->tableExists('bag_return_scan_code')) {
+            return $db->query("
+                SELECT r.brsc_return_date AS bs_sale_date,
+                       COALESCE(ds.ds_name, '') AS bs_ds_name,
+                       r.brsc_bag_code AS bs_bag_code,
+                       r.brsc_bag_name AS bs_bag_name,
+                       'return' AS bs_type,
+                       SUM(r.brsc_qty) AS qty
+                FROM bag_return_scan_code r
+                LEFT JOIN designated_shop ds
+                  ON ds.ds_idx = r.brsc_ds_idx AND ds.ds_lg_idx = r.brsc_lg_idx
+                WHERE r.brsc_lg_idx = ?
+                  AND r.brsc_return_date BETWEEN ? AND ?
+                  AND r.brsc_state = 'returned'
+                GROUP BY r.brsc_return_date, r.brsc_ds_idx, ds.ds_name,
+                         r.brsc_bag_code, r.brsc_bag_name
+                ORDER BY r.brsc_return_date ASC, bs_ds_name ASC, r.brsc_bag_code ASC
+            ", [$lgIdx, $startDate, $endDate])->getResult();
+        }
+
         return $db->query("
             SELECT bs_sale_date, bs_ds_name, bs_bag_code, bs_bag_name, bs_type,
                    ABS(bs_qty) AS qty
             FROM bag_sale
             WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
-              AND bs_type IN ({$typePlaceholders})
+              AND bs_type = 'return'
             ORDER BY bs_sale_date ASC, bs_ds_name ASC, bs_bag_code ASC
-        ", array_merge([$lgIdx, $startDate, $endDate], $bsTypes))->getResult();
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+    }
+
+    /**
+     * @return list<object>
+     */
+    private function fetchBagDisposeRows($db, int $lgIdx, string $startDate, string $endDate): array
+    {
+        if (! $db->tableExists('bag_dispose')) {
+            return [];
+        }
+
+        return $db->query("
+            SELECT bd_dispose_date AS bs_sale_date,
+                   bd_location AS bs_ds_name,
+                   bd_bag_code AS bs_bag_code,
+                   bd_bag_name AS bs_bag_name,
+                   'dispose' AS bs_type,
+                   bd_qty AS qty
+            FROM bag_dispose
+            WHERE bd_lg_idx = ? AND bd_dispose_date BETWEEN ? AND ?
+            ORDER BY bd_dispose_date ASC, bd_location ASC, bd_bag_code ASC
+        ", [$lgIdx, $startDate, $endDate])->getResult();
     }
 
     private function returnDisposeKindLabel(object $row): string
@@ -2660,24 +2726,13 @@ class SalesReport extends BaseController
     private function returnDisposeTypeLabel(string $bsType): string
     {
         return match ($bsType) {
-            'return' => '반품',
-            'cancel' => '파기',
-            default  => $bsType,
+            'return'  => '반품',
+            'dispose' => '파기',
+            'cancel'  => '파기',
+            default   => $bsType,
         };
     }
 
-    private function returnsExportQueryString(): string
-    {
-        $params = array_filter([
-            'search'     => '1',
-            'start_date' => $this->request->getGet('start_date'),
-            'end_date'   => $this->request->getGet('end_date'),
-            'io_type'    => $this->request->getGet('io_type'),
-        ], static fn ($v) => $v !== null && $v !== '');
-
-        return http_build_query($params);
-    }
-
     /**
      * P5-10: LOT 수불 조회 (레거시 w_gd033a — 바코드/봉투번호)
      */
diff --git a/app/Controllers/Bag.php b/app/Controllers/Bag.php
index e209699..8a9babe 100644
--- a/app/Controllers/Bag.php
+++ b/app/Controllers/Bag.php
@@ -3571,6 +3571,71 @@ SQL);
         return $this->render('도움말', 'bag/help', []);
     }
 
+    /**
+     * 사용자 매뉴얼(설명서) — 목차 첫 페이지로 이동.
+     */
+    public function manual(): \CodeIgniter\HTTP\RedirectResponse
+    {
+        $first = (new \App\Libraries\ManualRenderer())->firstSlug();
+
+        return redirect()->to(site_url('bag/manual/' . $first));
+    }
+
+    /**
+     * 사용자 매뉴얼 개별 페이지 (slug = 화이트리스트). 미등록 slug 는 404.
+     */
+    public function manualPage(string $slug): string
+    {
+        $renderer = new \App\Libraries\ManualRenderer();
+        $page     = $renderer->find($slug);
+        $body     = $page !== null ? $renderer->render($slug) : null;
+        if ($page === null || $body === null) {
+            throw \CodeIgniter\Exceptions\PageNotFoundException::forPageNotFound('매뉴얼 문서를 찾을 수 없습니다.');
+        }
+
+        return $this->render('사용자 매뉴얼 · ' . $page['title'], 'bag/manual', [
+            'pages'   => $renderer->pages(),
+            'current' => $slug,
+            'title'   => $page['title'],
+            'body'    => $body,
+        ]);
+    }
+
+    /**
+     * 도움말 — 번호알기(봉투번호확인). 코드 → 바코드·인쇄숫자·인식번호.
+     */
+    public function numberLookup(): string
+    {
+        $code   = trim((string) ($this->request->getGet('code') ?? ''));
+        $result = null;
+        $error  = '';
+
+        if ($code !== '') {
+            $resolved = (new \App\Libraries\BagNumberLookup())->resolve($code, $this->lgIdx());
+            $result   = $resolved;
+            if (! $resolved['ok']) {
+                $error = (string) $resolved['message'];
+            }
+        }
+
+        return $this->render('번호알기', 'bag/number_lookup', [
+            'code'   => $code,
+            'result' => $result,
+            'error'  => $error,
+        ]);
+    }
+
+    /**
+     * 번호알기 AJAX 조회.
+     */
+    public function numberLookupResolve()
+    {
+        $code = trim((string) ($this->request->getPost('code') ?? $this->request->getGet('code') ?? ''));
+        $data = (new \App\Libraries\BagNumberLookup())->resolve($code, $this->lgIdx());
+
+        return $this->response->setJSON($data);
+    }
+
     // ══════════════════════════════════════════════
     //  CRUD — 사이트 레이아웃으로 등록/처리 폼 제공
     // ══════════════════════════════════════════════
diff --git a/app/Controllers/Home.php b/app/Controllers/Home.php
index e01f1c7..7713cf8 100644
--- a/app/Controllers/Home.php
+++ b/app/Controllers/Home.php
@@ -2,6 +2,7 @@
 
 namespace App\Controllers;
 
+use App\Libraries\GovPortalCodeKindsPage;
 use App\Models\LocalGovernmentModel;
 
 class Home extends BaseController
@@ -118,6 +119,107 @@ class Home extends BaseController
         ]);
     }
 
+    /**
+     * 공공 포털형(국가재난관리정보시스템 스타일) 메인 시안.
+     * URL: /dashboard/gov-portal — 기능은 요약 대시보드와 동일, UI만 별도 레이아웃.
+     */
+    public function dashboardGovPortal()
+    {
+        if (! session()->get('logged_in')) {
+            return redirect()->to(base_url('login'));
+        }
+
+        helper('admin');
+
+        return view('home/dashboard_gov_portal', gov_portal_dashboard_view_data($this->resolveLgLabel(), 'base'));
+    }
+
+    /**
+     * 공공 포털형 변형 — 가로 MY MENU·와이드 맵·KPI 띠. URL: /dashboard/gov-portal-strip
+     */
+    public function dashboardGovPortalStrip()
+    {
+        if (! session()->get('logged_in')) {
+            return redirect()->to(base_url('login'));
+        }
+
+        helper('admin');
+
+        return view('home/_dashboard_gov_portal_strip_layout', array_merge(
+            gov_portal_dashboard_view_data($this->resolveLgLabel(), 'strip'),
+            ['stripInnerView' => 'home/_dashboard_gov_portal_strip_home_inner']
+        ));
+    }
+
+    /**
+     * 공공 포털형(기본) — 기본 코드관리 UI 시안. URL: /dashboard/gov-portal/code-kinds
+     */
+    public function dashboardGovPortalCodeKinds()
+    {
+        return $this->renderGovPortalCodeKinds('base');
+    }
+
+    /**
+     * 공공 포털형(변형 strip) — 기본 코드관리 UI 시안. URL: /dashboard/gov-portal-strip/code-kinds
+     */
+    public function dashboardGovPortalStripCodeKinds()
+    {
+        return $this->renderGovPortalCodeKinds('strip');
+    }
+
+    /**
+     * @return \CodeIgniter\HTTP\RedirectResponse|string
+     */
+    private function renderGovPortalCodeKinds(string $variant)
+    {
+        if (! session()->get('logged_in')) {
+            return redirect()->to(base_url('login'));
+        }
+
+        helper('admin');
+
+        $portalPath = gov_portal_code_kinds_portal_path($variant);
+        $lgIdx      = admin_effective_lg_idx();
+        $level      = (int) session()->get('mb_level');
+        $filters    = [
+            'q_code'  => $this->request->getGet('q_code'),
+            'q_name'  => $this->request->getGet('q_name'),
+            'q_state' => $this->request->getGet('q_state'),
+        ];
+        $builder    = new GovPortalCodeKindsPage();
+        $ckIdx      = (int) ($this->request->getGet('ck_idx') ?? 0);
+        $pageData   = $builder->buildPageData($lgIdx, $level, $lgIdx, $ckIdx, $filters);
+
+        if ($ckIdx === 0 && $pageData['codeKinds'] !== []) {
+            $pageData = $builder->buildPageData(
+                $lgIdx,
+                $level,
+                $lgIdx,
+                (int) $pageData['codeKinds'][0]->ck_idx,
+                $filters
+            );
+        }
+
+        $viewData = array_merge(
+            gov_portal_dashboard_view_data($this->resolveLgLabel(), $variant),
+            $pageData,
+            [
+                'govActiveChildHref' => $portalPath,
+                'pageBaseUrl'        => site_url($portalPath),
+            ]
+        );
+
+        if ($variant === 'strip') {
+            return view('home/_dashboard_gov_portal_strip_layout', array_merge($viewData, [
+                'stripInnerView'        => 'home/_gov_portal_code_kinds_body',
+                'stripIncludeWorkCss'   => true,
+                'stripShowProfileLinks' => true,
+            ]));
+        }
+
+        return view('home/dashboard_gov_portal_code_kinds', $viewData);
+    }
+
     /**
      * 재고 조회(수불) 화면 (목업)
      */
diff --git a/app/Docs/manual/00_overview.md b/app/Docs/manual/00_overview.md
new file mode 100644
index 0000000..7d0cc95
--- /dev/null
+++ b/app/Docs/manual/00_overview.md
@@ -0,0 +1,49 @@
+# 시작하기 · 시스템 개요
+
+종량제 쓰레기봉투 물류 시스템 사용자 매뉴얼입니다. 이 문서는 실제 업무를 처리하는 담당자(지자체 관리자·지정판매소)를 위한 **빠른 시작 안내서**입니다.
+
+## 1. 시스템은 무엇을 하나요?
+
+지자체 종량제 쓰레기봉투의 **발주 → 입고 → 재고 → 판매/불출 → 정산·통계** 전 과정을 관리합니다.
+
+- 봉투를 제작업체에 **발주**하고, 들어온 물량을 **입고** 처리합니다.
+- 현재 **재고**를 확인하고, 실사로 실제 수량과 맞춥니다.
+- 지정판매소에 **판매**하거나 무료 대상자에게 **불출**합니다.
+- 일계표·기간별·연간 등 **판매현황**과 **수불·통계**를 조회합니다.
+
+## 2. 로그인과 화면 구성
+
+1. 발급받은 아이디·비밀번호로 로그인합니다.
+2. 관리자(지자체/슈퍼)는 보안을 위해 **2차 인증(OTP)** 이 적용될 수 있습니다.
+3. 로그인하면 상단에 **대메뉴**가 보이고, 각 대메뉴에 마우스를 올리면 **소메뉴**가 펼쳐집니다.
+4. 화면 상단의 제목 바에 현재 보고 있는 화면 이름이 표시됩니다.
+
+> 슈퍼 관리자는 작업할 **지자체를 먼저 선택**해야 업무 화면이 열립니다.
+
+## 3. 사용자 역할(권한)
+
+시스템은 4단계 역할로 접근 권한을 구분합니다.
+
+| 레벨 | 역할 | 할 수 있는 일 |
+|---|---|---|
+| 1 | 일반 사용자 | 기본 조회 |
+| 2 | 지정판매소 | 봉투 판매·반품, 자기 판매 현황 조회 |
+| 3 | 지자체 관리자 | 소속 지자체의 발주·입고·재고·불출·판매·리포트 전반 |
+| 4 | 슈퍼 관리자 | 전체 시스템 관리 + 기본코드 등 마스터 관리 (지자체 선택 후 작업) |
+
+### 역할별 접근 한눈에 보기
+
+| 기능군 | 일반 | 판매소 | 지자체관리자 | 슈퍼 |
+|---|:--:|:--:|:--:|:--:|
+| 기본정보 조회(코드·단가·포장) | △ | ○ | ○ | ○ |
+| 기본코드·마스터 편집 | ✕ | ✕ | △(지자체분) | ○ |
+| 발주·입고·재고·불출 | ✕ | ✕ | ○ | ○ |
+| 판매·반품 등록 | ✕ | ○ | ○ | ○ |
+| 판매현황·수불·통계 | ✕ | △(자기분) | ○ | ○ |
+
+(○ 사용 가능 · △ 제한적 · ✕ 불가)
+
+## 4. 다음 단계
+
+- 전체 업무가 어떻게 이어지는지 먼저 보려면 **[핵심 업무 흐름]** 으로 이동하세요.
+- 특정 작업 방법은 좌측 목차에서 해당 항목(발주·입고 / 재고·실사 / 판매·불출 / 판매현황·수불·통계)을 선택하세요.
diff --git a/app/Docs/manual/10_workflow.md b/app/Docs/manual/10_workflow.md
new file mode 100644
index 0000000..48d340b
--- /dev/null
+++ b/app/Docs/manual/10_workflow.md
@@ -0,0 +1,36 @@
+# 핵심 업무 흐름
+
+봉투 한 묶음이 시스템에서 거치는 전체 흐름입니다. 처음 사용하신다면 이 순서대로 익히는 것을 권장합니다.
+
+## 전체 흐름
+
+```
+발주 ─→ 입고 ─→ 재고(실사) ─→ 판매 / 불출 ─→ 판매현황 · 수불 · 통계
+```
+
+| 단계 | 무엇을 하나 | 주요 메뉴 |
+|---|---|---|
+| ① 발주 | 봉투 종류·수량을 제작업체에 주문 | 발주 입고 관리 › 발주 등록 |
+| ② 입고 | 도착한 물량을 시스템에 등록(스캐너/일괄) | 발주 입고 관리 › 입고 |
+| ③ 재고 | 현재 보유 수량 확인, 실사로 실수량 보정 | 재고 관리 |
+| ④ 판매 | 지정판매소에 판매·반품 처리 | 판매 관리 |
+| ④ 불출 | 무료 대상자에게 무상 지급 | 불출 관리 |
+| ⑤ 현황 | 일·기간·연간 판매 및 수불·통계 조회 | 판매 현황 / 봉투 수불 / 통계 분석 |
+
+## 각 단계 한 줄 요약
+
+1. **발주** — 봉투 품목·수량·납기를 입력해 발주서를 만들면 추적용 **LOT 번호**가 부여됩니다.
+2. **입고** — 발주분이 도착하면 입고로 등록합니다. 이때 박스·팩·낱장 단위의 **바코드**가 생성됩니다.
+3. **재고** — 품목별 현재 재고를 조회하고, 정기적으로 **실사**(선별 → 등록 → 적용)로 실제 수량과 맞춥니다.
+4. **판매/불출** — 지정판매소 판매·반품, 또는 무료 대상자 불출로 재고가 감소합니다.
+5. **현황·통계** — 일계표·기간별·연간 판매와 봉투 수불, 전년대비/월별/계절 추이를 확인합니다.
+
+## 봉투 추적 단위
+
+봉투는 다음 계층으로 추적됩니다. 자세한 코드 규칙은 **[봉투·LOT·바코드 코드체계]** 문서를 참고하세요.
+
+```
+LOT(발주 묶음) ─→ 박스(B) ─→ 팩(P) ─→ 낱장(S, 봉투 한 장)
+```
+
+> 코드 한 건이 어떤 바코드·인쇄숫자·인식번호인지 확인하려면 **도움말 › 번호알기** 화면을 사용하세요.
diff --git a/app/Docs/manual/20_order_receiving.md b/app/Docs/manual/20_order_receiving.md
new file mode 100644
index 0000000..ab749eb
--- /dev/null
+++ b/app/Docs/manual/20_order_receiving.md
@@ -0,0 +1,41 @@
+# 발주 · 입고
+
+제작업체에 봉투를 주문(발주)하고, 도착한 물량을 시스템에 등록(입고)하는 단계입니다. **지자체 관리자** 이상이 사용합니다.
+
+## 발주
+
+### 발주 등록
+
+**발주 입고 관리 › 발주 등록**
+
+1. 봉투 **품목**(종류·용량)과 **수량**, 납품 관련 정보를 입력합니다.
+2. 박스/낱장 수량과 금액·총계가 자동으로 계산됩니다.
+3. 저장하면 발주 건이 생성되고, 추적용 **LOT 번호**가 자동 부여됩니다.
+
+> 발주 내용은 무결성 보호를 위해 버전·해시로 관리됩니다. 수정(재발주) 시 기존 LOT는 유지됩니다.
+
+### 발주 변경 · 현황
+
+| 작업 | 메뉴 | 설명 |
+|---|---|---|
+| 발주 변경 | 발주 변경 | 기존 발주 수정·재발주 |
+| 발주 현황 | 발주 현황 | 발주 목록을 기간·상태로 조회, 엑셀 내보내기 |
+| 발주 상세 | (현황에서 행 선택) | 개별 발주 상세 확인, 취소 처리 |
+
+## 입고
+
+발주분이 실제 도착하면 입고로 등록합니다. 입고 시 **박스·팩·낱장 바코드**가 생성되어 재고에 반영됩니다.
+
+| 방식 | 메뉴 | 언제 사용 |
+|---|---|---|
+| 스캐너 입고 | 발주 입고[스캐너] | 바코드를 스캔하며 입고 |
+| 일괄 입고 | 일괄입고 | 다량을 한 번에 입고 |
+| 입고 현황 | 입고 현황 | 입고 기록 조회, 엑셀 내보내기 |
+
+### 입고 처리 순서
+
+1. 입고할 발주 건(LOT)을 선택합니다.
+2. 도착 수량(박스/낱장)을 확인·입력합니다.
+3. 저장하면 재고가 증가하고, 단위별 바코드가 부여됩니다.
+
+> 입고가 끝나면 **재고 관리**에서 수량이 정상 반영됐는지 확인하세요.
diff --git a/app/Docs/manual/30_inventory.md b/app/Docs/manual/30_inventory.md
new file mode 100644
index 0000000..d07d7f8
--- /dev/null
+++ b/app/Docs/manual/30_inventory.md
@@ -0,0 +1,39 @@
+# 재고 · 실사
+
+현재 보유 봉투 수량을 확인하고, 정기적으로 실사를 통해 실제 수량과 맞추는 단계입니다.
+
+## 재고 현황
+
+**재고 관리 › 재고 현황**
+
+- 품목별·상태별 현재 재고를 조회합니다.
+- 지자체·봉투 종류 등으로 필터링할 수 있습니다.
+- **엑셀 내보내기**로 목록을 저장할 수 있습니다.
+
+| 항목 | 설명 |
+|---|---|
+| 품목 | 봉투 종류·용량 |
+| 재고 수량 | 입고 − (판매 + 불출 + 파기) |
+| 상태 | 재고/판매 등 단위별 상태 |
+
+## 실사 (재고 조사)
+
+장부상 재고와 실제 창고 수량을 맞추는 작업입니다. 다음 순서로 진행합니다.
+
+```
+실사 선별 ─→ 실사 등록(작업) ─→ 적용
+```
+
+| 단계 | 메뉴 | 하는 일 |
+|---|---|---|
+| ① 선별 | 실사 선별 조회 | 실사 대상 범위를 골라 선별 |
+| ② 작업 | 실사 선별 관리 | 실제 수량을 입력·기록 |
+| ③ 상세·적용 | 실사 상세 | 실사 결과를 확인하고 재고에 **적용** |
+
+### 실사 진행 순서
+
+1. **선별**: 실사할 품목·구간을 선택해 실사 건을 만듭니다.
+2. **등록**: 실제 센 수량을 입력합니다. 장부 수량과의 차이가 표시됩니다.
+3. **적용**: 검토 후 적용하면 차이가 재고에 반영됩니다.
+
+> 적용 전까지는 재고에 영향을 주지 않으므로, 입력 도중 중단해도 안전합니다.
diff --git a/app/Docs/manual/40_sales_issue.md b/app/Docs/manual/40_sales_issue.md
new file mode 100644
index 0000000..a1b48c7
--- /dev/null
+++ b/app/Docs/manual/40_sales_issue.md
@@ -0,0 +1,46 @@
+# 판매 · 불출
+
+재고를 외부로 내보내는 두 가지 경로입니다. **판매**는 지정판매소 대상 유상 거래, **불출**은 무료 대상자에 대한 무상 지급입니다.
+
+## 판매 (지정판매소)
+
+**판매 관리** 메뉴에서 처리합니다.
+
+| 작업 | 메뉴 | 설명 |
+|---|---|---|
+| 판매 등록 | 지정 판매소 판매 | 판매소를 선택해 판매 거래 기록 |
+| 스캔 판매 | 지정 판매소 판매[스캔] | 바코드를 스캔하며 판매(판매소 현장용) |
+| 판매 취소 | 지정 판매소 판매 취소 | 기존 판매 거래 취소 |
+| 반품 | 지정 판매소 반품 | 판매분 반품 등록 |
+| 반품 취소 | 지정 판매소 반품 취소 | 반품 취소 처리 |
+
+### 판매 등록 순서
+
+1. 판매할 **지정판매소**를 선택합니다.
+2. 봉투 **품목·수량**을 입력(또는 바코드 스캔)합니다.
+3. 저장하면 재고가 감소하고 판매 내역이 기록됩니다.
+
+### 전화 접수(주문)
+
+| 작업 | 메뉴 |
+|---|---|
+| 전화 접수(신규) | 전화 접수 |
+| 전화 접수 관리 | 전화 접수 관리(수정·취소) |
+
+## 불출 (무료 대상자)
+
+**불출 관리** 메뉴에서 무료 대상자에게 봉투를 무상 지급합니다.
+
+| 작업 | 메뉴 | 설명 |
+|---|---|---|
+| 불출 처리 | 무료용 불출 처리 | 무료 배분 등록(재고 감소) |
+| 불출 취소 | 무료용 불출 취소 | 불출 취소(재고 복원) |
+| 불출 현황 | 무료 불출 현황 | 기간별 불출 기록 조회 |
+
+### 불출 처리 순서
+
+1. 무료 **대상처**와 봉투 **품목·수량**을 선택합니다.
+2. 저장하면 재고가 감소하고 불출 내역이 기록됩니다.
+3. 잘못 처리한 경우 **무료용 불출 취소**로 되돌리면 재고가 복원됩니다.
+
+> 판매·불출 모두 재고를 감소시키므로, 처리 후 **재고 현황**에서 반영 결과를 확인하세요.
diff --git a/app/Docs/manual/50_reports.md b/app/Docs/manual/50_reports.md
new file mode 100644
index 0000000..96e6e81
--- /dev/null
+++ b/app/Docs/manual/50_reports.md
@@ -0,0 +1,42 @@
+# 판매현황 · 수불 · 통계
+
+판매·재고 흐름을 집계해 보여주는 조회·리포트 화면 모음입니다. 대부분 **기간을 지정해 조회**하고 인쇄·엑셀로 내보낼 수 있습니다.
+
+## 판매 현황
+
+| 메뉴 | 내용 |
+|---|---|
+| 지정 판매소 일/기간 판매대장 | 판매소별 일자·기간 거래 장부 |
+| 일계표 | 하루 전체 판매 요약(일계 + 월 누계) |
+| 기간별 판매현황 | 지정 기간의 판매 집계(일집계/기간집계) |
+| 년 판매 현황 | 연간 판매 통계(월별/분기별) |
+| 지정 판매소별 판매현황 | 판매소별 수량·금액 비교 |
+| 홈텍스 처리 | 세금계산서용 데이터(엑셀) 생성 |
+
+## 봉투 수불 관리
+
+입고·판매·불출·반품·파기를 한데 모아 **수불(수입·불출)** 흐름을 봅니다.
+
+| 메뉴 | 내용 |
+|---|---|
+| 기간별 봉투 수불 현황 | 기간 내 재고/입고/판매/불출 종합(엑셀 가능) |
+| 기타 입출고 | 손상·기증·폐기 등 기타 입출고 등록·조회 |
+| 반품/파기 현황 | 반품 및 파기 내역 |
+| LOT 수불 조회 | 봉투번호(바코드)·LOT 단위 이력 추적 |
+| 쓰레기 봉투 수급 계획 | 공급·수요 계획 |
+
+### LOT 수불 조회 사용법
+
+1. **봉투번호(바코드)** 또는 LOT 번호를 입력합니다.
+2. 조회하면 해당 단위의 입고·판매·반품 이력이 표시됩니다.
+3. 입력할 코드 형식이 헷갈리면 **도움말 › 번호알기**로 먼저 확인하세요.
+
+## 통계 분석
+
+| 메뉴 | 내용 |
+|---|---|
+| 전년 대비 판매 분석 | 작년 동기 대비 비교(차트) |
+| 월별 판매 추이 분석 | 월별 추이 시각화 |
+| 계절별 판매 추이 분석 | 계절 패턴 분석 |
+
+> 리포트 화면은 조회 조건(기간·품목·판매소)을 바꿔가며 반복 조회할 수 있습니다. 결과는 인쇄 버튼 또는 엑셀 내보내기로 저장하세요.
diff --git a/app/Docs/manual/90_code_system.md b/app/Docs/manual/90_code_system.md
new file mode 100644
index 0000000..cc3fbca
--- /dev/null
+++ b/app/Docs/manual/90_code_system.md
@@ -0,0 +1,57 @@
+# 봉투 · LOT · 바코드 코드체계
+
+봉투번호(바코드)·LOT 번호·품목코드가 무엇을 뜻하는지 정리한 안내입니다. LOT 수불 조회나 번호알기 화면에서 코드를 입력할 때 참고하세요.
+
+## 추적 단위 계층
+
+```
+LOT(발주 묶음) ─→ 박스(B) ─→ 팩(P) ─→ 낱장(S, 봉투 한 장)
+```
+
+| 단위 | 예시 | 용도 |
+|---|---|---|
+| LOT | `OQXCKH` | 발주 단위, LOT 수불·시드 |
+| 박스 | `OQXCKH-000008-B001` | 박스 단위 입출고 |
+| 팩 | `OQXCKH-000008-P299` | 팩 단위(스캔 가능) |
+| 낱장 | `OQXCKH-000008-P299-S00125` | 봉투 한 장 단위 판매·반품 |
+
+> `000008`은 "8번째 봉투"가 아니라 **입고 건 번호를 6자리로 채운 값**입니다.
+
+## 바코드 형식 읽는 법
+
+`OQXCKH-000008-P299-S00125` 를 예로 들면:
+
+| 구간 | 값 | 의미 |
+|---|---|---|
+| 접두 | `OQXCKH` | 발주 LOT 번호 |
+| 입고번호 | `000008` | 입고 건 번호(6자리) |
+| 팩 | `P299` | 그 입고 건의 299번째 팩 |
+| 낱장 | `S00125` | 그 팩의 125번째 낱장(봉투 한 장) |
+
+- 박스는 `B001`, 팩은 `P299` 처럼 접두 문자로 구분합니다.
+- LOT 번호는 발주 시 자동 부여되는 영문·숫자 6자리입니다.
+
+## 품목코드 (봉투 종류)
+
+품목코드는 봉투의 **종류·용량**을 식별하는 마스터 코드로, 바코드와는 별개입니다.
+
+| 자리 | 의미 | 예 |
+|---|---|---|
+| 앞 2자리 | 봉투 구분(10 일반, 20 공공, 30 무료 …) | `10` |
+| 다음 2자리 | 용량 | `15` |
+| 마지막 1자리 | 재질 등 | `2` |
+
+**예:** `10152` = 일반용 20L. 같은 품목이라도 발주·입고 건마다 바코드(LOT) 접두는 달라집니다.
+
+## 번호알기로 확인하기
+
+코드 한 건이 어떤 바코드·인쇄숫자·인식번호인지 확인하려면 **도움말 › 번호알기(봉투번호확인)** 화면에 코드를 입력하세요.
+
+입력 가능한 형식:
+
+| 단위 | 입력 형식 | 예시 |
+|---|---|---|
+| 낱장 | `{LOT}-{입고번호}-P{팩}-S{낱장}` | `OQXCKH-000008-P299-S00125` |
+| 팩 | `{LOT}-{입고번호}-P{팩}` | `OQXCKH-000008-P299` |
+| 박스 | `{LOT}-{입고번호}-B{박스}` | `OQXCKH-000008-B001` |
+| LOT | 영문·숫자 4~8자리 | `OQXCKH` |
diff --git a/app/Docs/manual/99_faq.md b/app/Docs/manual/99_faq.md
new file mode 100644
index 0000000..f7c653a
--- /dev/null
+++ b/app/Docs/manual/99_faq.md
@@ -0,0 +1,29 @@
+# 자주 묻는 질문 · 문의
+
+## 자주 묻는 질문
+
+### Q. 로그인 후 업무 화면이 안 열려요.
+슈퍼 관리자는 **작업할 지자체를 먼저 선택**해야 합니다. 상단 안내에 따라 지자체를 선택하세요. 일반/판매소 계정은 권한 범위 내 메뉴만 보입니다.
+
+### Q. 메뉴가 안 보여요.
+역할(권한)에 따라 노출 메뉴가 다릅니다. **시작하기 › 역할별 접근 한눈에 보기** 표를 확인하세요. 그래도 필요한 메뉴가 없으면 관리자에게 문의하세요.
+
+### Q. 입고했는데 재고에 안 보여요.
+입고가 정상 저장됐는지 **발주 입고 관리 › 입고 현황**에서 확인하고, **재고 관리 › 재고 현황**에서 품목·지자체 필터를 점검하세요.
+
+### Q. 판매/불출을 잘못 처리했어요.
+- 판매: **지정 판매소 판매 취소** 또는 **반품**으로 되돌립니다.
+- 불출: **무료용 불출 취소**로 되돌리면 재고가 복원됩니다.
+
+### Q. 봉투 코드(바코드)가 무슨 뜻인지 모르겠어요.
+**도움말 › 번호알기(봉투번호확인)** 에 코드를 입력하면 바코드·인쇄숫자·인식번호로 분해해 보여줍니다. 형식은 **봉투·LOT·바코드 코드체계** 문서를 참고하세요.
+
+### Q. 비밀번호를 바꾸고 싶어요.
+**기본정보관리 › PASSWORD 변경** 에서 변경할 수 있습니다.
+
+### Q. 리포트를 엑셀/인쇄로 저장할 수 있나요?
+대부분의 현황·리포트 화면에 **엑셀 내보내기**와 **인쇄** 기능이 있습니다. 이 매뉴얼 화면도 우측 상단 **인쇄** 버튼으로 출력할 수 있습니다.
+
+## 문의
+
+시스템 사용 중 문제가 있으면 시스템 운영 담당자 또는 소속 지자체 관리자에게 문의하세요.
diff --git a/app/Helpers/admin_helper.php b/app/Helpers/admin_helper.php
index 71c95e1..e638db4 100644
--- a/app/Helpers/admin_helper.php
+++ b/app/Helpers/admin_helper.php
@@ -594,3 +594,345 @@ if (! function_exists('session_user_nav_display')) {
         ];
     }
 }
+
+if (! function_exists('gov_portal_active_variant')) {
+    /**
+     * 공공 포털 시안 변형: base(좌측 MY MENU) | strip(호버 상단 메뉴).
+     */
+    function gov_portal_active_variant(?string $fromPath = null): string
+    {
+        $path = strtolower(ltrim($fromPath ?? current_nav_request_path(), '/'));
+
+        return str_starts_with($path, 'dashboard/gov-portal-strip') ? 'strip' : 'base';
+    }
+}
+
+if (! function_exists('gov_portal_code_kinds_portal_path')) {
+    /**
+     * 포털 UI 기본 코드관리 시안 경로 (변형별).
+     */
+    function gov_portal_code_kinds_portal_path(?string $variant = null): string
+    {
+        return gov_portal_active_variant($variant) === 'strip'
+            ? 'dashboard/gov-portal-strip/code-kinds'
+            : 'dashboard/gov-portal/code-kinds';
+    }
+}
+
+if (! function_exists('gov_portal_menu_href_remap')) {
+    /**
+     * gov-portal 상·좌측·드롭다운 메뉴 전용: 기본 코드관리 → 변형별 포털 시안 URL.
+     */
+    function gov_portal_menu_href_remap(string $href, ?string $variant = null): string
+    {
+        if (strtolower(ltrim($href, '/')) !== 'bag/code-kinds') {
+            return $href;
+        }
+
+        return gov_portal_code_kinds_portal_path($variant);
+    }
+}
+
+if (! function_exists('gov_portal_nav_match_path')) {
+    /**
+     * 포털 시안 URL 접속 시 사이트 메뉴(mm_link) 활성 판별용.
+     */
+    function gov_portal_nav_match_path(string $currentPath): string
+    {
+        $key = strtolower(ltrim($currentPath, '/'));
+
+        return match ($key) {
+            'dashboard/gov-portal/code-kinds',
+            'dashboard/gov-portal-strip/code-kinds' => 'bag/code-kinds',
+            default                               => $currentPath,
+        };
+    }
+}
+
+if (! function_exists('gov_portal_dashboard_aliases')) {
+    /**
+     * 포털 대시보드 현재 경로·메뉴 활성 판별용 별칭.
+     *
+     * @return list<string>
+     */
+    function gov_portal_dashboard_aliases(): array
+    {
+        return [
+            'dashboard',
+            'dashboard/blend',
+            'dashboard/simple',
+            'dashboard/lite',
+            'dashboard/compact',
+            'dashboard/dense',
+            'dashboard/charts',
+            'dashboard/modern',
+            'dashboard/gov-portal',
+            'dashboard/gov-portal-strip',
+            'dashboard/gov-portal/code-kinds',
+            'dashboard/gov-portal-strip/code-kinds',
+        ];
+    }
+}
+
+if (! function_exists('gov_portal_nav_context')) {
+    /**
+     * 공공 포털형 대시보드(gov-portal)용 사이트 메뉴 트리·JSON·활성 대메뉴 인덱스.
+     *
+     * @return array{
+     *   siteNavTree: array<int, object>,
+     *   navItems: list<array{idx:int,name:string,href:string,url:string,children:list<array>,hasChildren:bool}>,
+     *   navJson: string,
+     *   activeParentIdx: int,
+     *   currentPath: string,
+     *   dashboardAliases: list<string>
+     * }
+     */
+    function gov_portal_nav_context(): array
+    {
+        helper('url');
+
+        $tree        = get_site_nav_tree();
+        $rawPath     = current_nav_request_path();
+        $variant     = gov_portal_active_variant($rawPath);
+        $currentPath = gov_portal_nav_match_path($rawPath);
+        $aliases     = gov_portal_dashboard_aliases();
+        $items       = [];
+        $activeParentIdx = 0;
+
+        foreach ($tree as $pIdx => $parent) {
+            $children = [];
+            foreach ($parent->children ?? [] as $child) {
+                $href = gov_portal_menu_href_remap(
+                    menu_link_preferred_href_path($child->mm_link ?? null, $currentPath),
+                    $variant
+                );
+                $children[] = [
+                    'idx'  => (int) ($child->mm_idx ?? 0),
+                    'name' => (string) ($child->mm_name ?? ''),
+                    'href' => $href,
+                    'url'  => $href !== '' ? base_url($href) : '',
+                ];
+            }
+
+            $parentHref = menu_link_preferred_href_path($parent->mm_link ?? null, $currentPath);
+            $isParentActive = site_nav_link_matches_current($parent->mm_link ?? null, $currentPath, $aliases);
+            $activeChild    = menu_active_child_for_parent($parent, $currentPath, $aliases);
+            if ($isParentActive || $activeChild !== null) {
+                $activeParentIdx = (int) $pIdx;
+            }
+
+            $items[] = [
+                'idx'         => (int) ($parent->mm_idx ?? 0),
+                'name'        => (string) ($parent->mm_name ?? ''),
+                'href'        => $parentHref,
+                'url'         => $parentHref !== '' ? base_url($parentHref) : '',
+                'children'    => $children,
+                'hasChildren' => $children !== [],
+            ];
+        }
+
+        return [
+            'siteNavTree'     => $tree,
+            'navItems'        => $items,
+            'navJson'         => json_encode($items, JSON_UNESCAPED_UNICODE | JSON_HEX_TAG | JSON_HEX_AMP | JSON_HEX_APOS),
+            'activeParentIdx' => $activeParentIdx,
+            'currentPath'     => $rawPath,
+            'dashboardAliases'=> $aliases,
+        ];
+    }
+}
+
+if (! function_exists('gov_portal_menu_search_options')) {
+    /**
+     * 메뉴검색 입력 아래 표시할 바로가기(사이트 메뉴에서 추출, 최대 N개).
+     *
+     * @param list<array> $navItems gov_portal_nav_context()['navItems']
+     * @return list<array{label:string,url:string,keyword:string}>
+     */
+    function gov_portal_menu_search_options(array $navItems, int $max = 8): array
+    {
+        $picked = [];
+        $seen   = [];
+        $prefer = ['재고', '발주', '수불', '판매', '통계', '실사', '발급', '주문', '코드', '지정판매', '구매'];
+
+        $push = static function (array $child) use (&$picked, &$seen, $max): bool {
+            $href = (string) ($child['href'] ?? '');
+            if ($href === '' || isset($seen[$href])) {
+                return false;
+            }
+            $seen[$href] = true;
+            $picked[]    = [
+                'label'   => (string) ($child['name'] ?? ''),
+                'url'     => (string) ($child['url'] ?? ''),
+                'keyword' => (string) ($child['name'] ?? ''),
+            ];
+
+            return count($picked) >= $max;
+        };
+
+        foreach ($prefer as $needle) {
+            if (count($picked) >= $max) {
+                break;
+            }
+            foreach ($navItems as $parent) {
+                foreach ($parent['children'] ?? [] as $child) {
+                    $name = (string) ($child['name'] ?? '');
+                    if ($name === '' || ! str_contains($name, $needle)) {
+                        continue;
+                    }
+                    if ($push($child)) {
+                        break 3;
+                    }
+                    break;
+                }
+                if (count($picked) >= $max) {
+                    break;
+                }
+            }
+        }
+
+        foreach ($navItems as $parent) {
+            if (count($picked) >= $max) {
+                break;
+            }
+            foreach ($parent['children'] ?? [] as $child) {
+                if ($push($child)) {
+                    break 2;
+                }
+            }
+        }
+
+        return $picked;
+    }
+}
+
+if (! function_exists('gov_portal_dashboard_view_data')) {
+    /**
+     * 공공 포털형 대시보드(gov-portal / gov-portal-strip) 뷰 데이터.
+     * 컨트롤러에서 view() 두 번째 인자로 전달한다.
+     *
+     * @return array<string, mixed>
+     */
+    function gov_portal_dashboard_view_data(string $lgLabel, string $activeVariant): array
+    {
+        helper('url');
+        $govNav = gov_portal_nav_context();
+
+        return [
+            'lgLabel'             => $lgLabel,
+            'activeVariant'       => $activeVariant,
+            'mbName'              => (string) (session()->get('mb_name') ?? '담당자'),
+            'mbId'                => (string) (session()->get('mb_id') ?? ''),
+            'levelName'           => config('Roles')->getLevelName((int) session()->get('mb_level')),
+            'weeklyRequests'      => [7, 12, 9, 14, 8, 11, 10],
+            'stockMix'            => [
+                ['name' => '일반용', 'value' => 52, 'color' => '#3b82f6'],
+                ['name' => '음식물', 'value' => 28, 'color' => '#10b981'],
+                ['name' => '특수', 'value' => 20, 'color' => '#f59e0b'],
+            ],
+            'lowStock'            => [
+                ['name' => '일반 20L', 'percent' => 34],
+                ['name' => '특수규격 A', 'percent' => 22],
+                ['name' => '재사용봉투', 'percent' => 58],
+            ],
+            'stockAlerts'         => [
+                [
+                    'count' => 18,
+                    'label' => '정상',
+                    'class' => 'al-blue',
+                    'bags'  => ['일반 10L', '일반 20L', '음식물 2L', '음식물 5L'],
+                ],
+                [
+                    'count' => 3,
+                    'label' => '주의',
+                    'class' => 'al-yellow',
+                    'bags'  => ['일반 50L', '특수 소형', '음식물 10L'],
+                ],
+                [
+                    'count' => 2,
+                    'label' => '경계',
+                    'class' => 'al-orange',
+                    'bags'  => ['특수규격 A', '재사용봉투'],
+                ],
+                [
+                    'count' => 1,
+                    'label' => '부족',
+                    'class' => 'al-red',
+                    'bags'  => ['일반 20L'],
+                ],
+            ],
+            'quickLinks'          => [
+                ['label' => '기본 코드관리', 'desc' => '포털 UI · 코드 종류·세부코드', 'url' => base_url(gov_portal_code_kinds_portal_path($activeVariant)), 'icon' => 'fa-code'],
+                ['label' => '창고 재고 조회', 'desc' => '품목별 현재 재고', 'url' => base_url('bag/inventory'), 'icon' => 'fa-boxes-stacked'],
+                ['label' => '발주(구매신청) 등록', 'desc' => '지정판매소 발주 입력', 'url' => base_url('bag/order/create'), 'icon' => 'fa-cart-shopping'],
+                ['label' => '수불 흐름 보기', 'desc' => '입고·출고 내역', 'url' => base_url('bag/flow'), 'icon' => 'fa-arrow-right-arrow-left'],
+                ['label' => '판매 내역 조회', 'desc' => '기간별 판매 현황', 'url' => base_url('bag/sales'), 'icon' => 'fa-receipt'],
+                ['label' => '전년 대비 통계', 'desc' => '통계분석 · YoY', 'url' => base_url('bag/analytics/year-over-year'), 'icon' => 'fa-chart-line'],
+                ['label' => '도움말 / 매뉴얼', 'desc' => '업무별 사용 안내', 'url' => base_url('bag/help'), 'icon' => 'fa-circle-question'],
+            ],
+            'notices'             => [
+                ['title' => '봉투 단가 조정 예고 — 3/1 적용 예정', 'date' => '2026.05.12'],
+                ['title' => '실사·재고 점검 일정 안내', 'date' => '2026.05.08'],
+                ['title' => '지정판매소 바코드 연동 점검 완료', 'date' => '2026.04.29'],
+            ],
+            'timeline'            => [
+                ['time' => '14:32', 'text' => 'GS25 검단점 — 일반 20L 판매 3건'],
+                ['time' => '13:10', 'text' => '북구 창고 — 입고 확인 완료'],
+                ['time' => '11:45', 'text' => '구매신청 #1042 승인 대기'],
+                ['time' => '09:20', 'text' => '회원 가입 승인 1건 처리'],
+            ],
+            'govMapPanel'         => [
+                'centerLat' => 35.8714,
+                'centerLng' => 128.6014,
+                'zoom'      => 11,
+                'markers'   => [
+                    ['lat' => 35.8852, 'lng' => 128.5821, 'kind' => 'warehouse', 'title' => '북구 종량제 창고'],
+                    ['lat' => 35.8684, 'lng' => 128.6243, 'kind' => 'shop', 'title' => 'GS25 검단점'],
+                    ['lat' => 35.8621, 'lng' => 128.5948, 'kind' => 'shop', 'title' => 'CU 칠곡중앙점'],
+                    ['lat' => 35.8776, 'lng' => 128.6479, 'kind' => 'flow', 'title' => '동구 입고·출고 거점'],
+                    ['lat' => 35.8512, 'lng' => 128.6112, 'kind' => 'shop', 'title' => '이마트 월배점'],
+                ],
+            ],
+            'portalVariants'      => [
+                ['label' => '기본', 'url' => base_url('dashboard/gov-portal')],
+                ['label' => '변형', 'url' => base_url('dashboard/gov-portal-strip')],
+            ],
+            'siteNavTree'         => $govNav['siteNavTree'],
+            'govNavItems'         => $govNav['navItems'],
+            'menuSearchOptions'   => gov_portal_menu_search_options($govNav['navItems']),
+            'govNavJson'          => $govNav['navJson'],
+            'govActiveParentIdx'  => $govNav['activeParentIdx'],
+            'govCurrentPath'      => gov_portal_nav_match_path($govNav['currentPath']),
+            'govDashboardAliases' => $govNav['dashboardAliases'],
+        ];
+    }
+}
+
+if (! function_exists('gov_portal_nav_partial_vars')) {
+    /**
+     * CI4 view() partial에 넘길 사이트 메뉴·네비 변수만 추출.
+     *
+     * @param array<string, mixed> $viewData
+     * @return array<string, mixed>
+     */
+    function gov_portal_nav_partial_vars(array $viewData): array
+    {
+        $keys = [
+            'siteNavTree',
+            'govNavItems',
+            'govNavJson',
+            'govActiveParentIdx',
+            'govCurrentPath',
+            'govDashboardAliases',
+            'govActiveChildHref',
+        ];
+        $out = [];
+        foreach ($keys as $key) {
+            if (array_key_exists($key, $viewData)) {
+                $out[$key] = $viewData[$key];
+            }
+        }
+
+        return $out;
+    }
+}
diff --git a/app/Libraries/BagAnalyticsReportBuilder.php b/app/Libraries/BagAnalyticsReportBuilder.php
index 41afcf7..71e6cc9 100644
--- a/app/Libraries/BagAnalyticsReportBuilder.php
+++ b/app/Libraries/BagAnalyticsReportBuilder.php
@@ -6,6 +6,8 @@ namespace App\Libraries;
 
 /**
  * 통계 분석 관리 (전년대비 / 월별·계절별 추이)
+ *
+ * 월별·계절별 추이·전년대비: bs_type = sale 판매량·판매금액만 집계 (반품·취소 제외)
  */
 class BagAnalyticsReportBuilder
 {
@@ -14,6 +16,12 @@ class BagAnalyticsReportBuilder
     /** @var array<string, string> */
     private array $bagNames = [];
 
+    /** 판매(bs_type=sale) 낱장 수량만 합산 */
+    private function saleQtySql(): string
+    {
+        return "CASE WHEN bs.bs_type = 'sale' THEN ABS(bs.bs_qty) ELSE 0 END";
+    }
+
     /**
      * @return array<string, array{label: string, months_label: string, months: list<int>, cross_year: bool}>
      */
@@ -336,14 +344,11 @@ class BagAnalyticsReportBuilder
         string $gugunCode,
         int $dsIdx
     ): array {
+        $saleQty = $this->saleQtySql();
         $sql = "
             SELECT bs.bs_bag_code AS bag_code, YEAR(bs.bs_sale_date) AS y, MONTH(bs.bs_sale_date) AS m,
-                   SUM(CASE WHEN bs.bs_type = 'sale' THEN ABS(bs.bs_qty)
-                            WHEN bs.bs_type IN ('return','cancel') THEN -ABS(bs.bs_qty)
-                            ELSE 0 END) AS net_qty,
-                   SUM(CASE WHEN bs.bs_type = 'sale' THEN bs.bs_amount
-                            WHEN bs.bs_type IN ('return','cancel') THEN -ABS(bs.bs_amount)
-                            ELSE 0 END) AS net_amt
+                   SUM({$saleQty}) AS sale_qty,
+                   SUM(CASE WHEN bs.bs_type = 'sale' THEN bs.bs_amount ELSE 0 END) AS sale_amt
             FROM bag_sale bs
             INNER JOIN designated_shop ds ON ds.ds_idx = bs.bs_ds_idx
             WHERE bs.bs_lg_idx = ?
@@ -369,8 +374,8 @@ class BagAnalyticsReportBuilder
                 continue;
             }
             $agg[$code][$y][$m] = [
-                'qty' => (float) ($row['net_qty'] ?? 0),
-                'amt' => (float) ($row['net_amt'] ?? 0),
+                'qty' => (float) ($row['sale_qty'] ?? 0),
+                'amt' => (float) ($row['sale_amt'] ?? 0),
             ];
         }
 
@@ -515,11 +520,10 @@ class BagAnalyticsReportBuilder
     private function monthlyNetByShop(int $lgIdx, int $year, int $month, string $gugunCode, int $saIdx = 0): array
     {
         $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $saleQty = $this->saleQtySql();
         $sql = "
             SELECT bs.bs_ds_idx AS ds_idx,
-                   SUM(CASE WHEN bs.bs_type = 'sale' THEN ABS(bs.bs_qty)
-                            WHEN bs.bs_type IN ('return','cancel') THEN -ABS(bs.bs_qty)
-                            ELSE 0 END) AS net_qty
+                   SUM({$saleQty}) AS sale_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) = ?
@@ -538,7 +542,7 @@ class BagAnalyticsReportBuilder
 
         $map = [];
         foreach ($this->db->query($sql, $params)->getResultArray() as $row) {
-            $map[(int) ($row['ds_idx'] ?? 0)] = (float) ($row['net_qty'] ?? 0);
+            $map[(int) ($row['ds_idx'] ?? 0)] = (float) ($row['sale_qty'] ?? 0);
         }
 
         return $map;
@@ -560,11 +564,10 @@ class BagAnalyticsReportBuilder
         }
 
         $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $saleQty = $this->saleQtySql();
         $sql = "
             SELECT bs.bs_ds_idx AS ds_idx,
-                   SUM(CASE WHEN bs.bs_type = 'sale' THEN ABS(bs.bs_qty)
-                            WHEN bs.bs_type IN ('return','cancel') THEN -ABS(bs.bs_qty)
-                            ELSE 0 END) / 12 AS avg_qty
+                   SUM({$saleQty}) / 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) = ?
@@ -606,15 +609,13 @@ class BagAnalyticsReportBuilder
         }
 
         $divisor = count($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";
+        $saleQty = $this->saleQtySql();
         $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
+                       SUM({$saleQty}) / ? 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 = ?
@@ -629,7 +630,7 @@ class BagAnalyticsReportBuilder
             $placeholders = implode(',', array_fill(0, count($months), '?'));
             $sql = "
                 SELECT bs.bs_ds_idx AS ds_idx,
-                       SUM({$qtyExpr}) / ? AS avg_qty
+                       SUM({$saleQty}) / ? 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) = ?
diff --git a/app/Libraries/BagLotFlowBuilder.php b/app/Libraries/BagLotFlowBuilder.php
index 7b7fa7b..5ccf22b 100644
--- a/app/Libraries/BagLotFlowBuilder.php
+++ b/app/Libraries/BagLotFlowBuilder.php
@@ -202,11 +202,21 @@ class BagLotFlowBuilder
             return $this->resolvedFromPackRow($barcode, '박스', $first, 1, count($boxRows), $sheetQty);
         }
 
+        $exactSheet = $this->db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_sheet_start_code', $barcode)
+            ->limit(1)
+            ->get()
+            ->getRowArray();
+        if (is_array($exactSheet) && $exactSheet !== []) {
+            return $this->resolvedFromPackRow($barcode, '낱장', $exactSheet, 0, 0, 1);
+        }
+
         $sheetRows = $this->db->table('bag_receiving_pack_code')
             ->where('brpc_lg_idx', $lgIdx)
-            ->where('brpc_sheet_start_code <=', $barcode)
-            ->where('brpc_sheet_end_code >=', $barcode)
-            ->limit(50)
+            ->where('brpc_sheet_start_code !=', '')
+            ->where('brpc_sheet_end_code !=', '')
+            ->limit(200)
             ->get()
             ->getResultArray();
         foreach ($sheetRows as $row) {
@@ -217,9 +227,109 @@ class BagLotFlowBuilder
             }
         }
 
+        $fromScan = $this->resolveBarcodeFromScanTables($lgIdx, $barcode);
+        if ($fromScan !== null) {
+            return $fromScan;
+        }
+
         return ['ok' => false, 'message' => '등록되지 않은 바코드입니다.'];
     }
 
+    /**
+     * 판매·반품 스캔에만 있는 낱장 코드(입고 팩 테이블 미등록) 조회
+     *
+     * @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}|null
+     */
+    private function resolveBarcodeFromScanTables(int $lgIdx, string $barcode): ?array
+    {
+        $bagCode = '';
+        $bagName = '';
+        if ($this->db->tableExists('bag_sale_scan_code')) {
+            $sale = $this->db->table('bag_sale_scan_code')
+                ->select('bssc_bag_code, bssc_bag_name')
+                ->where('bssc_lg_idx', $lgIdx)
+                ->where('bssc_code', $barcode)
+                ->orderBy('bssc_regdate', 'DESC')
+                ->limit(1)
+                ->get()
+                ->getRowArray();
+            if (is_array($sale) && $sale !== []) {
+                $bagCode = (string) ($sale['bssc_bag_code'] ?? '');
+                $bagName = (string) ($sale['bssc_bag_name'] ?? '');
+            }
+        }
+        if ($bagCode === '' && $this->db->tableExists('bag_return_scan_code')) {
+            $ret = $this->db->table('bag_return_scan_code')
+                ->select('brsc_bag_code, brsc_bag_name')
+                ->where('brsc_lg_idx', $lgIdx)
+                ->where('brsc_code', $barcode)
+                ->orderBy('brsc_regdate', 'DESC')
+                ->limit(1)
+                ->get()
+                ->getRowArray();
+            if (is_array($ret) && $ret !== []) {
+                $bagCode = (string) ($ret['brsc_bag_code'] ?? '');
+                $bagName = (string) ($ret['brsc_bag_name'] ?? '');
+            }
+        }
+        if ($bagCode === '' && $bagName === '') {
+            return null;
+        }
+
+        $packRow = $this->findPackRowContainingSheet($lgIdx, $barcode);
+
+        return [
+            'ok'        => true,
+            'barcode'   => $barcode,
+            'unit'      => '낱장',
+            'bag_code'  => $bagCode,
+            'bag_name'  => $bagName,
+            'lot_no'    => (string) ($packRow['brpc_lot_no'] ?? ''),
+            'box_code'  => (string) ($packRow['brpc_box_code'] ?? ''),
+            'pack_code' => (string) ($packRow['brpc_pack_code'] ?? ''),
+            'pack_ids'  => isset($packRow['brpc_idx']) ? [(int) $packRow['brpc_idx']] : [],
+            'qty_box'   => 0,
+            'qty_pack'  => 0,
+            'qty_sheet' => 1,
+        ];
+    }
+
+    /**
+     * @return array<string, mixed>
+     */
+    private function findPackRowContainingSheet(int $lgIdx, string $barcode): array
+    {
+        if (! $this->db->tableExists('bag_receiving_pack_code')) {
+            return [];
+        }
+
+        $exact = $this->db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_sheet_start_code', $barcode)
+            ->limit(1)
+            ->get()
+            ->getRowArray();
+        if (is_array($exact) && $exact !== []) {
+            return $exact;
+        }
+
+        foreach ($this->db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_sheet_start_code !=', '')
+            ->where('brpc_sheet_end_code !=', '')
+            ->limit(200)
+            ->get()
+            ->getResultArray() as $row) {
+            $start = (string) ($row['brpc_sheet_start_code'] ?? '');
+            $end = (string) ($row['brpc_sheet_end_code'] ?? '');
+            if ($this->barcodeInRange($barcode, $start, $end)) {
+                return $row;
+            }
+        }
+
+        return [];
+    }
+
     /**
      * @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}
@@ -247,30 +357,62 @@ class BagLotFlowBuilder
      * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
      */
     private function collectFlowRows(int $lgIdx, array $resolved): array
+    {
+        $unit = (string) ($resolved['unit'] ?? '');
+
+        return match ($unit) {
+            '낱장' => $this->collectFlowRowsForSheet($lgIdx, $resolved),
+            '박스' => $this->collectFlowRowsForBox($lgIdx, $resolved),
+            default => $this->collectFlowRowsForPack($lgIdx, $resolved),
+        };
+    }
+
+    /**
+     * 낱장: 해당 바코드 판매·반품만 + 소속 팩 입고 1건(발주·동일 LOT 전체 이력 제외)
+     *
+     * @param array<string, mixed> $resolved
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function collectFlowRowsForSheet(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'];
+        $barcode = trim((string) ($resolved['barcode'] ?? ''));
+        if ($barcode === '') {
+            return [];
         }
 
-        $brIdx = 0;
-        if ($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);
+        $brIdx = $this->receivingBrIdxForPackCode($lgIdx, (string) ($resolved['pack_code'] ?? ''));
+        if ($brIdx > 0) {
+            foreach ($this->loadReceivingEventsByBrIdx($lgIdx, $brIdx) as $ev) {
+                $rows[] = $ev;
             }
         }
 
+        foreach ($this->loadScanEventsForCodes($lgIdx, [$barcode]) as $ev) {
+            $rows[] = $ev;
+        }
+        foreach ($this->loadReturnEventsForCodes($lgIdx, [$barcode]) as $ev) {
+            $rows[] = $ev;
+        }
+
+        return $rows;
+    }
+
+    /**
+     * 팩: 팩·낱장 바코드 스캔 + 입고 + LOT 발주
+     *
+     * @param array<string, mixed> $resolved
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function collectFlowRowsForPack(int $lgIdx, array $resolved): array
+    {
+        $rows = [];
+        $codes = array_values(array_unique(array_filter([
+            (string) ($resolved['barcode'] ?? ''),
+            (string) ($resolved['pack_code'] ?? ''),
+        ], static fn (string $c): bool => $c !== '')));
+
+        $brIdx = $this->receivingBrIdxForPackCode($lgIdx, (string) ($resolved['pack_code'] ?? ''));
         if ($brIdx > 0) {
             foreach ($this->loadReceivingEventsByBrIdx($lgIdx, $brIdx) as $ev) {
                 $rows[] = $ev;
@@ -294,6 +436,91 @@ class BagLotFlowBuilder
         return $rows;
     }
 
+    /**
+     * 박스: 박스·소속 팩 코드 스캔 + 입고(박스 내 팩) + LOT 발주
+     *
+     * @param array<string, mixed> $resolved
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function collectFlowRowsForBox(int $lgIdx, array $resolved): array
+    {
+        $rows = [];
+        $boxCode = (string) ($resolved['box_code'] ?? '');
+        $codes = array_values(array_unique(array_filter([
+            (string) ($resolved['barcode'] ?? ''),
+            $boxCode,
+            (string) ($resolved['pack_code'] ?? ''),
+        ], static fn (string $c): bool => $c !== '')));
+
+        if ($boxCode !== '' && $this->db->tableExists('bag_receiving_pack_code')) {
+            $packCodes = $this->db->table('bag_receiving_pack_code')
+                ->select('brpc_pack_code')
+                ->where('brpc_lg_idx', $lgIdx)
+                ->where('brpc_box_code', $boxCode)
+                ->get()
+                ->getResultArray();
+            foreach ($packCodes as $p) {
+                $pc = (string) ($p['brpc_pack_code'] ?? '');
+                if ($pc !== '' && ! in_array($pc, $codes, true)) {
+                    $codes[] = $pc;
+                }
+            }
+        }
+
+        $seenBr = [];
+        if ($boxCode !== '' && $this->db->tableExists('bag_receiving_pack_code')) {
+            $brRows = $this->db->table('bag_receiving_pack_code')
+                ->select('brpc_br_idx')
+                ->distinct()
+                ->where('brpc_lg_idx', $lgIdx)
+                ->where('brpc_box_code', $boxCode)
+                ->get()
+                ->getResultArray();
+            foreach ($brRows as $brRow) {
+                $brIdx = (int) ($brRow['brpc_br_idx'] ?? 0);
+                if ($brIdx <= 0 || isset($seenBr[$brIdx])) {
+                    continue;
+                }
+                $seenBr[$brIdx] = true;
+                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;
+    }
+
+    private function receivingBrIdxForPackCode(int $lgIdx, string $packCode): int
+    {
+        if ($packCode === '' || ! $this->db->tableExists('bag_receiving_pack_code')) {
+            return 0;
+        }
+
+        $p = $this->db->table('bag_receiving_pack_code')
+            ->select('brpc_br_idx')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_pack_code', $packCode)
+            ->get()
+            ->getRowArray();
+
+        return (int) ($p['brpc_br_idx'] ?? 0);
+    }
+
     /**
      * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
      */
diff --git a/app/Libraries/BagNumberLookup.php b/app/Libraries/BagNumberLookup.php
new file mode 100644
index 0000000..f26baef
--- /dev/null
+++ b/app/Libraries/BagNumberLookup.php
@@ -0,0 +1,225 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+/**
+ * 봉투번호확인(번호알기) — 코드 입력 → 바코드·인쇄숫자·인식번호 분해.
+ * LOT-입고PK-팩/박스-낱장 형식 및 DB 등록 바코드 지원.
+ */
+class BagNumberLookup
+{
+    /**
+     * @return array{
+     *   ok: bool,
+     *   message: string,
+     *   input: string,
+     *   barcode_text: string,
+     *   print_text: string,
+     *   recognition_text: string,
+     *   unit: string,
+     *   bag_code: string,
+     *   bag_name: string
+     * }
+     */
+    public function resolve(string $raw, ?int $lgIdx = null): array
+    {
+        $input = trim($raw);
+        if ($input === '') {
+            return $this->fail('코드를 입력해 주세요.', $input);
+        }
+
+        $normalized = strtoupper(preg_replace('/\s+/', '', $input) ?? $input);
+        $parsed     = $this->parseStructuredCode($normalized);
+
+        if ($parsed === null && $lgIdx !== null) {
+            $parsed = $this->resolveFromDatabase($lgIdx, $normalized);
+        }
+
+        if ($parsed === null) {
+            return $this->fail('인식할 수 없는 코드입니다. 봉투 바코드(LOT-입고번호-팩/박스-낱장) 형식을 확인해 주세요.', $input);
+        }
+
+        return [
+            'ok'               => true,
+            'message'          => '',
+            'input'            => $input,
+            'barcode_text'     => $this->formatRow($parsed['barcode'], 4),
+            'print_text'       => $this->formatRow($parsed['print'], 3),
+            'recognition_text' => $this->formatRow($parsed['recognition'], 2),
+            'unit'             => (string) ($parsed['unit'] ?? ''),
+            'bag_code'         => (string) ($parsed['bag_code'] ?? ''),
+            'bag_name'         => (string) ($parsed['bag_name'] ?? ''),
+        ];
+    }
+
+    /**
+     * @param list<string> $parts
+     */
+    private function formatRow(array $parts, int $slots): string
+    {
+        $cells = array_pad($parts, $slots, '-');
+        foreach ($cells as $i => $cell) {
+            if ($cell === '' || $cell === null) {
+                $cells[$i] = '-';
+            }
+        }
+
+        return implode('  ', $cells);
+    }
+
+    /**
+     * @return array{barcode:list<string>,print:list<string>,recognition:list<string>,unit:string,bag_code?:string,bag_name?:string}|null
+     */
+    private function parseStructuredCode(string $code): ?array
+    {
+        if (preg_match('/^([A-Z0-9]+)-(\d{6})-P(\d{3})-S(\d+)$/i', $code, $m) === 1) {
+            $sheet = str_pad((string) $m[4], 5, '0', STR_PAD_LEFT);
+
+            return [
+                'barcode'      => [(string) $m[1], (string) $m[2], 'P' . $m[3], 'S' . $sheet],
+                'print'        => [(string) (int) $m[2], (string) (int) $m[3], (string) (int) $sheet],
+                'recognition'  => [(string) $m[2], 'P' . $m[3]],
+                'unit'         => '낱장',
+            ];
+        }
+
+        if (preg_match('/^([A-Z0-9]+)-(\d{6})-P(\d{3})$/i', $code, $m) === 1) {
+            return [
+                'barcode'     => [(string) $m[1], (string) $m[2], 'P' . $m[3], '-'],
+                'print'       => [(string) (int) $m[2], (string) (int) $m[3], '-'],
+                'recognition' => [(string) $m[2], 'P' . $m[3]],
+                'unit'        => '팩',
+            ];
+        }
+
+        if (preg_match('/^([A-Z0-9]+)-(\d{6})-B(\d{3})$/i', $code, $m) === 1) {
+            return [
+                'barcode'     => [(string) $m[1], (string) $m[2], 'B' . $m[3], '-'],
+                'print'       => [(string) (int) $m[2], (string) (int) $m[3], '-'],
+                'recognition' => [(string) $m[2], 'B' . $m[3]],
+                'unit'        => '박스',
+            ];
+        }
+
+        if (preg_match('/^([A-Z0-9]{4,8})$/i', $code) === 1) {
+            return [
+                'barcode'     => [$code, '-', '-', '-'],
+                'print'       => ['-', '-', '-'],
+                'recognition' => [$code, '-'],
+                'unit'        => 'LOT',
+            ];
+        }
+
+        return null;
+    }
+
+    /**
+     * @return array{barcode:list<string>,print:list<string>,recognition:list<string>,unit:string,bag_code?:string,bag_name?:string}|null
+     */
+    private function resolveFromDatabase(int $lgIdx, string $code): ?array
+    {
+        $db = \Config\Database::connect();
+        if (! $db->tableExists('bag_receiving_pack_code')) {
+            return null;
+        }
+
+        $row = $db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_pack_code', $code)
+            ->get()
+            ->getRowArray();
+        if (is_array($row) && $row !== []) {
+            return $this->parsedFromPackRow($code, $row, '팩');
+        }
+
+        $boxRows = $db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_box_code', $code)
+            ->limit(1)
+            ->get()
+            ->getRowArray();
+        if (is_array($boxRows) && $boxRows !== []) {
+            return $this->parsedFromPackRow($code, $boxRows, '박스');
+        }
+
+        $sheetRow = $db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_sheet_start_code <=', $code)
+            ->where('brpc_sheet_end_code >=', $code)
+            ->limit(1)
+            ->get()
+            ->getRowArray();
+        if (is_array($sheetRow) && $sheetRow !== []) {
+            $parsed = $this->parseStructuredCode($code);
+            if ($parsed !== null) {
+                $parsed['bag_code'] = (string) ($sheetRow['brpc_bag_code'] ?? '');
+                $parsed['bag_name'] = (string) ($sheetRow['brpc_bag_name'] ?? '');
+
+                return $parsed;
+            }
+        }
+
+        $exactSheet = $db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->groupStart()
+            ->where('brpc_sheet_start_code', $code)
+            ->orWhere('brpc_sheet_end_code', $code)
+            ->groupEnd()
+            ->limit(1)
+            ->get()
+            ->getRowArray();
+        if (is_array($exactSheet) && $exactSheet !== []) {
+            $parsed = $this->parseStructuredCode($code);
+            if ($parsed !== null) {
+                $parsed['bag_code'] = (string) ($exactSheet['brpc_bag_code'] ?? '');
+                $parsed['bag_name'] = (string) ($exactSheet['brpc_bag_name'] ?? '');
+
+                return $parsed;
+            }
+        }
+
+        return null;
+    }
+
+    /**
+     * @param array<string, mixed> $row
+     * @return array{barcode:list<string>,print:list<string>,recognition:list<string>,unit:string,bag_code:string,bag_name:string}
+     */
+    private function parsedFromPackRow(string $code, array $row, string $unit): array
+    {
+        $parsed = $this->parseStructuredCode($code);
+        if ($parsed === null) {
+            $parsed = [
+                'barcode'     => [$code, '-', '-', '-'],
+                'print'       => ['-', '-', '-'],
+                'recognition' => ['-', '-'],
+                'unit'        => $unit,
+            ];
+        }
+        $parsed['unit']     = $unit;
+        $parsed['bag_code'] = (string) ($row['brpc_bag_code'] ?? '');
+        $parsed['bag_name'] = (string) ($row['brpc_bag_name'] ?? '');
+
+        return $parsed;
+    }
+
+    /**
+     * @return array{ok:bool,message:string,input:string,barcode_text:string,print_text:string,recognition_text:string,unit:string,bag_code:string,bag_name:string}
+     */
+    private function fail(string $message, string $input): array
+    {
+        return [
+            'ok'               => false,
+            'message'          => $message,
+            'input'            => $input,
+            'barcode_text'     => $this->formatRow([], 4),
+            'print_text'       => $this->formatRow([], 3),
+            'recognition_text' => $this->formatRow([], 2),
+            'unit'             => '',
+            'bag_code'         => '',
+            'bag_name'         => '',
+        ];
+    }
+}
diff --git a/app/Libraries/GovPortalCodeKindsPage.php b/app/Libraries/GovPortalCodeKindsPage.php
new file mode 100644
index 0000000..6a499f2
--- /dev/null
+++ b/app/Libraries/GovPortalCodeKindsPage.php
@@ -0,0 +1,101 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+use App\Models\CodeDetailModel;
+use App\Models\CodeKindModel;
+use Config\Roles;
+
+/**
+ * 공공 포털형 기본 코드관리 UI 시안 전용 데이터 (/bag/code-kinds 와 별도 URL, 동일 집계)
+ */
+class GovPortalCodeKindsPage
+{
+    /**
+     * @return array<string, mixed>
+     */
+    public function buildPageData(?int $lgIdx, int $level, ?int $adminLgIdx, int $selectedCkIdx, array $filters): array
+    {
+        $kindModel   = model(CodeKindModel::class);
+        $detailModel = model(CodeDetailModel::class);
+        $kinds       = [];
+        $countMap    = [];
+        $selectedKind = null;
+        $detailList   = [];
+        $rowCanEdit   = [];
+
+        $qCode  = trim((string) ($filters['q_code'] ?? ''));
+        $qName  = trim((string) ($filters['q_name'] ?? ''));
+        $qState = (string) ($filters['q_state'] ?? '');
+
+        try {
+            $builder = $kindModel->orderBy('ck_code', 'ASC');
+            if ($qCode !== '') {
+                $builder->like('ck_code', $qCode);
+            }
+            if ($qName !== '') {
+                $builder->like('ck_name', $qName);
+            }
+            if ($qState === '1' || $qState === '0') {
+                $builder->where('ck_state', (int) $qState);
+            }
+            $kinds = $builder->findAll();
+            foreach ($kinds as $row) {
+                $countMap[$row->ck_idx] = (int) $detailModel->where('cd_ck_idx', $row->ck_idx)
+                    ->filterByTenantScope($lgIdx)
+                    ->countAllResults();
+            }
+        } catch (\Throwable $e) {
+            log_message('error', '[GovPortalCodeKinds] {type} {message}', [
+                'type'    => $e::class,
+                'message' => $e->getMessage(),
+            ]);
+        }
+
+        $canManageKinds   = Roles::canManageCodeKindMaster($level);
+        $canManageDetails = Roles::canManageCodeMaster($level);
+
+        if ($kinds !== []) {
+            foreach ($kinds as $row) {
+                if ((int) $row->ck_idx === $selectedCkIdx) {
+                    $selectedKind = $row;
+                    break;
+                }
+            }
+            if ($selectedKind === null) {
+                $selectedKind = $kinds[0];
+            }
+        }
+
+        if ($selectedKind !== null) {
+            $detailList = $detailModel->where('cd_ck_idx', (int) $selectedKind->ck_idx)
+                ->filterByTenantScope($lgIdx)
+                ->orderBy('cd_sort', 'ASC')
+                ->orderBy('cd_code', 'ASC')
+                ->orderBy('cd_idx', 'ASC')
+                ->findAll();
+
+            foreach ($detailList as $row) {
+                $rowCanEdit[$row->cd_idx] = Roles::canEditCodeDetailRow($level, $row, $adminLgIdx);
+            }
+        }
+
+        return [
+            'codeKinds'        => $kinds,
+            'countMap'         => $countMap,
+            'canManageKinds'   => $canManageKinds,
+            'canManageDetails' => $canManageDetails,
+            'selectedKind'     => $selectedKind,
+            'detailList'       => $detailList,
+            'rowCanEdit'       => $rowCanEdit,
+            'totalCount'       => count($kinds),
+            'filters'          => [
+                'q_code'  => $qCode,
+                'q_name'  => $qName,
+                'q_state' => $qState,
+            ],
+        ];
+    }
+}
diff --git a/app/Libraries/ManualRenderer.php b/app/Libraries/ManualRenderer.php
new file mode 100644
index 0000000..665d9a2
--- /dev/null
+++ b/app/Libraries/ManualRenderer.php
@@ -0,0 +1,111 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+use Config\Manual as ManualConfig;
+use League\CommonMark\Exception\CommonMarkException;
+use League\CommonMark\GithubFlavoredMarkdownConverter;
+
+/**
+ * 사용자 매뉴얼(설명서) 렌더러.
+ *
+ * - 목차(manifest)는 Config\Manual 에서 가져온다.
+ * - slug → 파일 매핑은 화이트리스트(manifest)로만 결정한다(사용자 입력으로 파일명 조합 금지).
+ * - 마크다운은 GFM(표·코드블록)로 변환하며, md 내 raw HTML 은 이스케이프한다.
+ */
+class ManualRenderer
+{
+    private ManualConfig $config;
+
+    private GithubFlavoredMarkdownConverter $converter;
+
+    public function __construct(?ManualConfig $config = null)
+    {
+        $this->config    = $config ?? config(ManualConfig::class);
+        $this->converter = new GithubFlavoredMarkdownConverter([
+            // 콘텐츠 저자는 신뢰되지만, 사고 방지를 위해 정책을 명시 고정한다.
+            'html_input'         => 'escape',
+            'allow_unsafe_links' => false,
+            'max_nesting_level'  => 50,
+        ]);
+    }
+
+    /**
+     * 목차(slug → title/file). 배열 순서가 노출 순서.
+     *
+     * @return array<string, array{title: string, file: string}>
+     */
+    public function pages(): array
+    {
+        return $this->config->pages;
+    }
+
+    /** 목차의 첫 번째 slug (기본 진입 페이지). */
+    public function firstSlug(): string
+    {
+        return (string) (array_key_first($this->config->pages) ?? '');
+    }
+
+    /**
+     * slug 메타 조회. 화이트리스트에 없으면 null.
+     *
+     * @return array{title: string, file: string}|null
+     */
+    public function find(string $slug): ?array
+    {
+        return $this->config->pages[$slug] ?? null;
+    }
+
+    /**
+     * slug 페이지를 HTML 로 변환해 반환. 미등록 slug·파일 없음·변환 실패 시 null.
+     */
+    public function render(string $slug): ?string
+    {
+        $page = $this->find($slug);
+        if ($page === null) {
+            return null;
+        }
+
+        $path = $this->resolvePath($page['file']);
+        if ($path === null) {
+            return null;
+        }
+
+        $markdown = @file_get_contents($path);
+        if ($markdown === false) {
+            return null;
+        }
+
+        try {
+            return (string) $this->converter->convert($markdown);
+        } catch (CommonMarkException) {
+            return null;
+        }
+    }
+
+    /**
+     * 파일명을 디렉터리 경계 안으로 안전하게 해석한다.
+     * manifest 의 고정 파일명만 받으며, realpath 가 $dir 하위인지 재검증한다.
+     */
+    private function resolvePath(string $file): ?string
+    {
+        $baseReal = realpath(rtrim($this->config->dir, '/\\'));
+        if ($baseReal === false) {
+            return null;
+        }
+
+        $candidate = realpath($baseReal . DIRECTORY_SEPARATOR . $file);
+        if ($candidate === false || ! is_file($candidate)) {
+            return null;
+        }
+
+        $prefix = $baseReal . DIRECTORY_SEPARATOR;
+        if (! str_starts_with($candidate, $prefix)) {
+            return null;
+        }
+
+        return $candidate;
+    }
+}
diff --git a/app/Views/admin/menu/index.php b/app/Views/admin/menu/index.php
index 0110e22..4560bb5 100644
--- a/app/Views/admin/menu/index.php
+++ b/app/Views/admin/menu/index.php
@@ -157,6 +157,7 @@ $adminMenuListResolveHref = static function (string $rawLink) use ($menuListReso
               <?php endif; ?>
               <form action="<?= base_url('admin/menus/delete/' . (int) $row->mm_idx) ?>" method="post" class="inline ml-1" onsubmit="return confirm('이 메뉴를 삭제하시겠습니까?');">
                 <?= csrf_field() ?>
+                <input type="hidden" name="mt_idx" value="<?= $mtIdx ?>"/>
                 <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
               </form>
             </td>
@@ -317,6 +318,10 @@ $adminMenuListResolveHref = static function (string $rawLink) use ($menuListReso
       formTitle.textContent = '메뉴 수정';
       btnSubmit.textContent = '수정';
       btnCancel.style.display = 'inline-block';
+      // 수정 폼이 보이도록 스크롤 최상단으로 이동
+      window.scrollTo({ top: 0, behavior: 'smooth' });
+      const sc = document.querySelector('.main-content-area');
+      if (sc) sc.scrollTo({ top: 0, behavior: 'smooth' });
     });
   });
 
diff --git a/app/Views/admin/sales_report/lot_flow.php b/app/Views/admin/sales_report/lot_flow.php
index 398b1a3..3a1d520 100644
--- a/app/Views/admin/sales_report/lot_flow.php
+++ b/app/Views/admin/sales_report/lot_flow.php
@@ -52,7 +52,7 @@ if ($bagName !== '' || $bagCode !== '') {
     <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.
+    낱장 번호 조회 시 <strong>해당 장(바코드)의 판매·반품</strong>만 표시합니다. 팩·박스·LOT 조회는 해당 단위 이력입니다.
   </p>
 </section>
 
@@ -128,6 +128,8 @@ if ($bagName !== '' || $bagCode !== '') {
       <div><dt class="text-gray-500 inline">LOT</dt>
         <dd class="font-mono text-xs break-all"><?= esc($lotLabel) ?></dd></div>
       <?php endif; ?>
+      <div><dt class="text-gray-500 inline">봉투번호</dt>
+        <dd class="font-mono text-xs break-all"><?= esc($barcode !== '' ? $barcode : '-') ?></dd></div>
       <?php if ($unit !== ''): ?>
       <div><dt class="text-gray-500 inline">조회단위</dt>
         <dd><?= esc($unit) ?></dd></div>
diff --git a/app/Views/admin/sales_report/returns.php b/app/Views/admin/sales_report/returns.php
index 27b91d2..c590f5f 100644
--- a/app/Views/admin/sales_report/returns.php
+++ b/app/Views/admin/sales_report/returns.php
@@ -4,7 +4,15 @@ $endDate = (string) ($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');
+$exportParams = $queried ? array_filter([
+    'search'     => '1',
+    'start_date' => $startDate,
+    'end_date'   => $endDate,
+    'io_type'    => $ioType,
+], static fn ($v) => $v !== null && $v !== '') : [];
+$excelUrl = $exportParams !== []
+    ? mgmt_url('reports/returns/export') . '?' . http_build_query($exportParams)
+    : '';
 
 $fmtKrDate = static function (string $ymd): string {
     $ts = strtotime($ymd);
@@ -22,9 +30,10 @@ $printExtraLines = [
 
 $typeLabel = static function (string $bsType): string {
     return match ($bsType) {
-        'return' => '반품',
-        'cancel' => '파기',
-        default  => $bsType,
+        'return'  => '반품',
+        'dispose' => '파기',
+        'cancel'  => '파기',
+        default   => $bsType,
     };
 };
 
@@ -42,6 +51,11 @@ $totalQty = 0;
 foreach ($result as $row) {
     $totalQty += (int) ($row->qty ?? 0);
 }
+
+$tipPage = "지정판매소 반품·물류 입고분 파기 내역을 기간·입출고 구분으로 조회합니다.\n"
+    . "· 출고: 지정판매소 반품 등록 화면에서 처리된 반품\n"
+    . "· 입고: 물류 창고 입고분 파기 처리 내역\n"
+    . "조회 후 표·엑셀·인쇄에 반영됩니다.";
 ?>
 <?= view('components/print_header', [
     'printTitle'      => '반품 / 파기 현황',
@@ -50,10 +64,13 @@ foreach ($result as $row) {
 
 <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>
+    <span class="text-sm font-bold text-gray-700 inline-flex items-center gap-1">
+      반품/파기 현황
+      <?= view('components/field_tooltip', ['text' => $tipPage, 'placement' => 'below']) ?>
+    </span>
     <div class="flex flex-wrap items-center gap-2">
-      <?php if ($queried && $exportQuery !== ''): ?>
-      <a href="<?= mgmt_url('reports/returns/export?' . esc($exportQuery, 'attr')) ?>"
+      <?php if ($excelUrl !== ''): ?>
+      <a href="<?= esc($excelUrl, 'attr') ?>" target="_blank" rel="noopener noreferrer"
          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>
@@ -89,9 +106,6 @@ foreach ($result as $row) {
 
     <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>
 
 <?php if (! $queried): ?>
@@ -138,6 +152,26 @@ foreach ($result as $row) {
 </div>
 
 <style>
+.field-tip { position: relative; display: inline-flex; vertical-align: middle; }
+.field-tip-btn {
+  display: inline-flex; align-items: center; justify-content: center;
+  width: 14px; height: 14px; font-size: 10px; font-weight: 700; line-height: 1;
+  color: #6b7280; background: #f3f4f6; border: 1px solid #d1d5db; border-radius: 50%;
+  cursor: help; user-select: none;
+}
+.field-tip-btn:hover, .field-tip-btn:focus { color: #1d4ed8; border-color: #93c5fd; background: #eff6ff; outline: none; }
+.field-tip-panel {
+  position: absolute; z-index: 60; left: 50%; transform: translateX(-50%);
+  bottom: calc(100% + 6px); width: max-content; max-width: 280px;
+  padding: 0.35rem 0.5rem; border-radius: 4px;
+  background: #1f2937; color: #f9fafb; font-size: 11px; font-weight: 500; line-height: 1.35;
+  text-align: left; white-space: pre-line; box-shadow: 0 2px 8px rgba(0,0,0,.15);
+  opacity: 0; visibility: hidden; pointer-events: none; transition: opacity .12s, visibility .12s;
+}
+.field-tip--below .field-tip-panel { bottom: auto; top: calc(100% + 6px); }
+.field-tip:hover .field-tip-panel,
+.field-tip:focus-within .field-tip-panel { opacity: 1; visibility: visible; }
+
 @media print {
   .no-print { display: none !important; }
 }
diff --git a/app/Views/admin/sales_report/supply_demand.php b/app/Views/admin/sales_report/supply_demand.php
index 06ae667..e3f7fed 100644
--- a/app/Views/admin/sales_report/supply_demand.php
+++ b/app/Views/admin/sales_report/supply_demand.php
@@ -14,6 +14,17 @@ $fmtKrRef = static function (string $ymd): string {
     return $ts ? date('Y.m.d', $ts) . ' 현재' : $ymd;
 };
 
+/** 툴팁: 의미 + 계산(간단) */
+$tipPage   = "봉투 품목별로 재고가 며칠 버티는지, 언제·얼마나 발주할지 보는 수급·발주 계획표입니다.";
+$tipLead   = "의미: 발주 후 입고까지 걸리는 제작기일(일). 재고 소진 전에 발주하려는 여유.\n계산: 발주예정일 = 기준일 + 소진일수 − 보유일수";
+$tipStock  = "의미: 표에 넣을 현재고·총재고 범위.\n기존=바코드 미등록(수기), 바코드=등록 품목.";
+$tipSales  = "의미: 소진일수에 쓸 판매 속도 범위.\n최근 12개월 순판매(또는 바코드 판매) 월평균.";
+$tipTotal  = "의미: 지금·곧 쓸 수 있는 재고 합계.\n계산: 현재고 + 입고예정량";
+$tipMonth  = "의미: 요즘 한 달 판매 규모(평균).\n최근 12개월 월평균 판매량.";
+$tipDepl   = "의미: 이 판매 속도면 재고가 며칠 남는지.\n계산: (총재고 ÷ 월판매량) × 30";
+$tipSched  = "의미: 발주를 넣기 좋은 날(제작기일 반영).\n계산: 기준일 + 소진일수 − 보유일수. 기한 지남=빨간색·긴급";
+$tipOrder  = "의미: 그 시점에 맞춰 제안하는 추가 발주 장수.\n촉박하거나 발주예정일이 지난 품목만 표시.";
+
 $printExtraLines = [
     $fmtKrRef($refDate),
     '적정재고 보유일수(제작기일): ' . $leadDays . '일',
@@ -28,7 +39,10 @@ $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">쓰레기봉투 수급 계획</span>
+    <span class="text-sm font-bold text-gray-700 inline-flex items-center gap-1">
+      쓰레기봉투 수급 계획
+      <?= view('components/field_tooltip', ['text' => $tipPage, 'placement' => 'below']) ?>
+    </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>
@@ -47,14 +61,19 @@ $printExtraLines = [
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
-      <label class="font-bold text-gray-700 whitespace-nowrap">적정재고 보유일수</label>
+      <label class="font-bold text-gray-700 whitespace-nowrap inline-flex items-center gap-0.5">
+        적정재고 보유일수
+        <?= view('components/field_tooltip', ['text' => $tipLead]) ?>
+      </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>
+             class="border border-gray-300 rounded px-2 py-1 w-20 text-right"/>
     </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>
+      <legend class="font-bold text-gray-700 whitespace-nowrap mr-1 inline-flex items-center gap-0.5">
+        현재고 선택 옵션
+        <?= view('components/field_tooltip', ['text' => $tipStock]) ?>
+      </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' : '' ?>/>
@@ -64,7 +83,10 @@ $printExtraLines = [
     </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>
+      <legend class="font-bold text-gray-700 whitespace-nowrap mr-1 inline-flex items-center gap-0.5">
+        월 평균판매량 선택 옵션
+        <?= view('components/field_tooltip', ['text' => $tipSales]) ?>
+      </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' : '' ?>/>
@@ -75,12 +97,6 @@ $printExtraLines = [
 
     <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>
 
 <?php if (! $queried): ?>
@@ -105,11 +121,21 @@ $printExtraLines = [
         <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>
+        <th class="sp-col-num text-right">
+          <span class="inline-flex items-center justify-end gap-0.5 w-full">총재고<?= view('components/field_tooltip', ['text' => $tipTotal, 'placement' => 'below']) ?></span>
+        </th>
+        <th class="sp-col-num text-right">
+          <span class="inline-flex items-center justify-end gap-0.5 w-full">월판매량<?= view('components/field_tooltip', ['text' => $tipMonth, 'placement' => 'below']) ?></span>
+        </th>
+        <th class="sp-col-num text-right">
+          <span class="inline-flex items-center justify-end gap-0.5 w-full">소진일수(일)<?= view('components/field_tooltip', ['text' => $tipDepl, 'placement' => 'below']) ?></span>
+        </th>
+        <th class="sp-col-date text-center border-l">
+          <span class="inline-flex items-center justify-center gap-0.5">발주예정일<?= view('components/field_tooltip', ['text' => $tipSched, 'placement' => 'below']) ?></span>
+        </th>
+        <th class="sp-col-num text-right">
+          <span class="inline-flex items-center justify-end gap-0.5 w-full">발주수량<?= view('components/field_tooltip', ['text' => $tipOrder, 'placement' => 'below']) ?></span>
+        </th>
       </tr>
     </thead>
     <tbody>
@@ -154,7 +180,28 @@ $printExtraLines = [
 </div>
 
 <style>
-.supply-plan-table thead th { font-size: 0.75rem; line-height: 1.2; padding: 0.35rem 0.25rem; }
+.field-tip { position: relative; display: inline-flex; vertical-align: middle; }
+.field-tip-btn {
+  display: inline-flex; align-items: center; justify-content: center;
+  width: 14px; height: 14px; font-size: 10px; font-weight: 700; line-height: 1;
+  color: #6b7280; background: #f3f4f6; border: 1px solid #d1d5db; border-radius: 50%;
+  cursor: help; user-select: none;
+}
+.field-tip-btn:hover, .field-tip-btn:focus { color: #1d4ed8; border-color: #93c5fd; background: #eff6ff; outline: none; }
+.field-tip-panel {
+  position: absolute; z-index: 60; left: 50%; transform: translateX(-50%);
+  bottom: calc(100% + 6px); width: max-content; max-width: 280px;
+  padding: 0.35rem 0.5rem; border-radius: 4px;
+  background: #1f2937; color: #f9fafb; font-size: 11px; font-weight: 500; line-height: 1.35;
+  text-align: left; white-space: pre-line; box-shadow: 0 2px 8px rgba(0,0,0,.15);
+  opacity: 0; visibility: hidden; pointer-events: none; transition: opacity .12s, visibility .12s;
+}
+.field-tip--below .field-tip-panel { bottom: auto; top: calc(100% + 6px); }
+.field-tip:hover .field-tip-panel,
+.field-tip:focus-within .field-tip-panel { opacity: 1; visibility: visible; }
+
+.supply-plan-table thead th { font-size: 0.75rem; line-height: 1.2; padding: 0.35rem 0.25rem; overflow: visible; }
+.supply-plan-table thead th .field-tip-panel { max-width: 260px; }
 .supply-plan-table tbody td { padding: 0.25rem 0.35rem; }
 
 @media screen {
diff --git a/app/Views/bag/_dev_all_sales_panel.php b/app/Views/bag/_dev_all_sales_panel.php
new file mode 100644
index 0000000..d34dd48
--- /dev/null
+++ b/app/Views/bag/_dev_all_sales_panel.php
@@ -0,0 +1,168 @@
+<?php
+/**
+ * [개발용 임시] 판매관리·전화접수 화면 하단에 끼우는 "전체 처리 흐름" 표.
+ *
+ * - 통합 데이터 출처:
+ *     · shop_order + shop_order_item (단계: order)  — 전화/일반 주문 접수
+ *     · bag_sale_scan_code state=sold (단계: sale)  — 지정판매소 판매 처리
+ *     · bag_sale_scan_code state=in_stock (단계: returned) — 반품으로 재고 복귀
+ * - 호출 API: GET /bag/sale/dev-all-sales-history
+ * - 운영 배포 시 본 파일과 라우트/컨트롤러(`Bag::devAllSalesHistory`) 함께 제거.
+ *
+ * 다수 페이지에 동일하게 include 되므로 ID 충돌 회피를 위해 dev-all-sales- 접두어 사용.
+ */
+?>
+<section id="dev-all-sales-panel" class="border border-amber-400 bg-amber-50/50 p-3 mt-3 rounded-sm">
+  <div class="flex flex-wrap items-center justify-between gap-2 mb-2">
+    <p class="text-xs text-amber-900 leading-relaxed m-0">
+      <strong class="text-amber-950">[개발용 임시 — 전체 처리 흐름]</strong>
+      현재 지자체의 <strong>주문 접수(order) · 판매 처리(sale) · 반품 복귀(returned)</strong>를 모두 모아
+      <strong>일시 역순 최근 500건</strong>으로 표시합니다. (일시는 DB UTC 기준을 <strong>한국 표준시(KST)</strong>로 변환)
+      운영 배포 시 이 블록을 제거해 주세요.
+    </p>
+    <div class="flex items-center gap-2">
+      <span id="dev-all-sales-count" class="text-[13px] text-amber-900"></span>
+      <button type="button" id="dev-all-sales-refresh" class="text-[13px] border border-amber-500 text-amber-800 bg-white rounded px-2 py-0.5 hover:bg-amber-100">새로고침</button>
+    </div>
+  </div>
+  <div class="max-h-80 overflow-auto border border-amber-300 bg-white">
+    <table class="w-full data-table text-xs">
+      <thead class="sticky top-0 bg-amber-100 z-10">
+        <tr>
+          <th class="w-40">일시</th>
+          <th class="w-24">단계</th>
+          <th>지정판매소</th>
+          <th class="w-14">주문</th>
+          <th>봉투 종류</th>
+          <th class="w-44">봉투 바코드</th>
+          <th class="w-14">포장</th>
+          <th class="w-14">수량</th>
+        </tr>
+      </thead>
+      <tbody id="dev-all-sales-tbody">
+        <tr><td colspan="8" class="text-center text-gray-400 py-4">불러오는 중…</td></tr>
+      </tbody>
+    </table>
+  </div>
+</section>
+
+<script>
+(function () {
+  // base_url() 은 .env 의 app.baseURL 기준 절대 URL을 만든다. 사용자가 다른 host(예: localhost)로
+  // 접속한 경우 cross-origin 으로 가 세션 쿠키가 빠진다. 페이지 origin과 동일하도록 path 부분만 사용.
+  const apiPath = '<?= parse_url(base_url('bag/sale/dev-all-sales-history'), PHP_URL_PATH) ?>';
+  const api = apiPath || '/bag/sale/dev-all-sales-history';
+  const tbody = document.getElementById('dev-all-sales-tbody');
+  const countEl = document.getElementById('dev-all-sales-count');
+  const refreshBtn = document.getElementById('dev-all-sales-refresh');
+  if (!tbody) return;
+
+  const nf = new Intl.NumberFormat('ko-KR');
+  const escapeHtml = (s) => String(s ?? '').replace(/[&<>"']/g, (c) => ({
+    '&': '&amp;', '<': '&lt;', '>': '&gt;', '"': '&quot;', "'": '&#39;',
+  }[c]));
+
+  function stageBadge(type) {
+    const t = String(type || '').toLowerCase();
+    if (t === 'order') {
+      return '<span class="text-[12px] px-1.5 py-0.5 rounded bg-sky-100 text-sky-800">주문 접수</span>';
+    }
+    if (t === 'sale') {
+      return '<span class="text-[12px] px-1.5 py-0.5 rounded bg-rose-100 text-rose-800">판매</span>';
+    }
+    if (t === 'returned') {
+      return '<span class="text-[12px] px-1.5 py-0.5 rounded bg-emerald-100 text-emerald-800">반품 복귀</span>';
+    }
+    return `<span class="text-[12px] px-1.5 py-0.5 rounded bg-gray-100 text-gray-700">${escapeHtml(type)}</span>`;
+  }
+
+  function rowClass(type) {
+    const t = String(type || '').toLowerCase();
+    if (t === 'returned') return 'text-gray-500';
+    return '';
+  }
+
+  function dash(s) {
+    return (s == null || String(s) === '') ? '<span class="text-gray-300">-</span>' : escapeHtml(s);
+  }
+
+  function renderRows(rows) {
+    if (!Array.isArray(rows) || rows.length === 0) {
+      tbody.innerHTML = '<tr><td colspan="8" class="text-center text-gray-400 py-4">처리 내역이 없습니다.</td></tr>';
+      return;
+    }
+    const html = rows.map((r) => {
+      const shopText = (r.ds_name && String(r.ds_name).trim() !== '')
+        ? `${escapeHtml(r.ds_shop_no || '')} ${escapeHtml(r.ds_name)}`.trim()
+        : `판매소#${escapeHtml(r.ds_idx || '0')}`;
+      const bagText = (r.bag_code || r.bag_name)
+        ? `${escapeHtml(r.bag_code || '')} ${escapeHtml(r.bag_name || '')}`.trim()
+        : '<span class="text-gray-300">-</span>';
+      return `
+        <tr class="${rowClass(r.event_type)}">
+          <td class="text-center whitespace-nowrap">${escapeHtml(r.event_time || '')}</td>
+          <td class="text-center">${stageBadge(r.event_type)}</td>
+          <td class="text-left pl-1">${shopText}</td>
+          <td class="text-center">${escapeHtml(r.so_idx || '')}</td>
+          <td class="text-left pl-1">${bagText}</td>
+          <td class="text-center font-mono">${dash(r.code)}</td>
+          <td class="text-center">${dash(r.unit)}</td>
+          <td class="text-right pr-1 tabular-nums">${Number(r.qty || 0) ? nf.format(Number(r.qty)) : '<span class="text-gray-300">-</span>'}</td>
+        </tr>`;
+    }).join('');
+    tbody.innerHTML = html;
+  }
+
+  async function load() {
+    tbody.innerHTML = '<tr><td colspan="8" class="text-center text-gray-400 py-4">불러오는 중…</td></tr>';
+    countEl.textContent = '';
+    try {
+      const url = api + (api.indexOf('?') >= 0 ? '&' : '?') + '_=' + Date.now();
+      const res = await fetch(url, {
+        credentials: 'same-origin',
+        cache: 'no-store',
+        headers: { 'Accept': 'application/json', 'Cache-Control': 'no-cache', 'Pragma': 'no-cache' },
+      });
+      const data = await res.json();
+      if (!data || data.ok === false) {
+        const msg = (data && data.message) ? data.message : '내역을 불러오지 못했습니다.';
+        tbody.innerHTML = `<tr><td colspan="8" class="text-center text-red-500 py-4">${escapeHtml(msg)}</td></tr>`;
+        return;
+      }
+      // ok=false (예: 지자체 미선택)일 때는 진단을 표 자리에 띄운다.
+      if (data.ok === false) {
+        const sess = data.session || {};
+        const lines = [
+          (data.message || '지자체를 선택해 주세요.'),
+          `세션: mb_idx=${sess.mb_idx ?? '-'} · mb_level=${sess.mb_level ?? '-'} · admin_selected_lg_idx=${sess.admin_selected_lg_idx ?? '-'} · mb_lg_idx=${sess.mb_lg_idx ?? '-'}`,
+        ];
+        tbody.innerHTML = `<tr><td colspan="8" class="text-left px-2 py-4 text-amber-900"><div class="mb-1">${escapeHtml(lines[0])}</div><div class="text-[12px] text-gray-500 font-mono">${escapeHtml(lines[1])}</div></td></tr>`;
+        countEl.textContent = `lg_idx=- · 주문 0 / 판매 0 / 반품복귀 0 · 표시 0건`;
+        return;
+      }
+
+      renderRows(data.rows || []);
+      const orders = Number(data.orders ?? 0);
+      const sold = Number(data.sold ?? 0);
+      const ret = Number(data.returned ?? 0);
+      const shown = Array.isArray(data.rows) ? data.rows.length : 0;
+      const lg = data.lg_idx == null ? '-' : data.lg_idx;
+      const sess = data.session || {};
+      const sessText = `[mb_level=${sess.mb_level ?? '-'}, admin=${sess.admin_selected_lg_idx ?? '-'}, mb_lg=${sess.mb_lg_idx ?? '-'}]`;
+      countEl.textContent = `lg_idx=${lg} ${sessText} · 주문 ${nf.format(orders)} / 판매 ${nf.format(sold)} / 반품복귀 ${nf.format(ret)} · 표시 ${nf.format(shown)}건`;
+    } catch (e) {
+      tbody.innerHTML = '<tr><td colspan="8" class="text-center text-red-500 py-4">통신 오류로 불러오지 못했습니다.</td></tr>';
+    }
+  }
+
+  refreshBtn?.addEventListener('click', () => load());
+
+  // 폼 제출(주문 저장·판매 저장 등) 직후 redirect 되어 새로 로드된 경우에도
+  // 항상 최신 상태를 보장한다. pageshow(BFCache 복원 포함)에서 한 번 더 호출.
+  window.addEventListener('pageshow', (ev) => {
+    if (ev.persisted) load();
+  });
+
+  load();
+})();
+</script>
diff --git a/app/Views/bag/analytics_monthly_trend.php b/app/Views/bag/analytics_monthly_trend.php
index dec20d2..110bce5 100644
--- a/app/Views/bag/analytics_monthly_trend.php
+++ b/app/Views/bag/analytics_monthly_trend.php
@@ -61,7 +61,7 @@ $prevAvgLabel = ($trendBasis ?? '') === 'month' ? '전년 동월' : '전년 평
     </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($prevAvgLabel) ?> 대비 기준월 판매량 편차를 표시합니다.</p>
+  <p class="text-xs text-gray-500 mt-1">(단위: 매) · <strong>판매(sale)</strong> 수량만 집계합니다(반품·취소 제외). <?= esc($prevAvgLabel) ?> 대비 기준월 편차를 표시합니다.</p>
 </section>
 
 <?php if ($error !== ''): ?>
diff --git a/app/Views/bag/analytics_seasonal_trend.php b/app/Views/bag/analytics_seasonal_trend.php
index 58784c3..7d423cb 100644
--- a/app/Views/bag/analytics_seasonal_trend.php
+++ b/app/Views/bag/analytics_seasonal_trend.php
@@ -54,7 +54,7 @@ $seasonScope = $seasonMonthsLabel !== ''
   <p class="text-xs text-gray-500 mt-1">
     (단위: 매) · 계절을 바꾸면 자동 조회됩니다.
     <?php if ($queried && $seasonMonthsLabel !== ''): ?>
-    · 현재: <strong><?= esc($seasonScope) ?></strong> 판매 월평균(3개월 합÷3) vs 전년 동일 계절
+    · 현재: <strong><?= esc($seasonScope) ?></strong> <strong>판매(sale)</strong> 월평균(계절 3개월 합÷3, 반품·취소 제외) vs 전년 동일 계절
     <?php endif; ?>
   </p>
 </section>
diff --git a/app/Views/bag/analytics_yoy.php b/app/Views/bag/analytics_yoy.php
index 1b2d036..82f0be9 100644
--- a/app/Views/bag/analytics_yoy.php
+++ b/app/Views/bag/analytics_yoy.php
@@ -38,6 +38,7 @@ $printExtra = [
 
 <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>
+  <p class="text-xs text-gray-500 px-2 py-1 border-b">(단위: 매, 원) · <strong>판매(sale)</strong> 수량·금액만 집계합니다(반품·취소 제외). 증감은 전년·당해 판매량(또는 금액) 차이입니다.</p>
   <table class="w-full data-table text-xs">
     <thead>
       <tr>
diff --git a/app/Views/bag/flow.php b/app/Views/bag/flow.php
index 18b8248..046ab2a 100644
--- a/app/Views/bag/flow.php
+++ b/app/Views/bag/flow.php
@@ -9,8 +9,19 @@ $rows = is_array($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);
+$exportParams = array_filter([
+    'search'     => '1',
+    'start_date' => $startDate,
+    'end_date'   => $endDate,
+    'agg_mode'   => $aggMode,
+    'bag_code'   => $bagCode,
+    'bag_kind'   => $bagKind,
+    'sa_idx'     => $saIdx > 0 ? (string) $saIdx : '',
+], static fn ($v) => $v !== null && $v !== '');
+$excelUrl = $queried
+    ? base_url('bag/flow/export') . '?' . http_build_query($exportParams)
+    : '';
 $fmt = static fn ($n): string => number_format((int) $n);
 
 $printExtraLines = [];
@@ -18,6 +29,13 @@ if ($queried) {
     $aggLabel = $aggMode === 'daily' ? '일자별' : '기간별';
     $printExtraLines[] = '조회기간: ' . $startDate . ' ~ ' . $endDate . ' (' . $aggLabel . ')';
 }
+
+$tipPage = "조회 기간 동안 봉투 품목별 입고·출고·잔량을 집계하는 수불표입니다.\n"
+    . "· 집계방식: 일자별(날짜마다) / 기간별(기간 합계)\n"
+    . "· 전일재고: 조회 시작일 전날 기준 재고(입고·반품·기타 − 출고 누적)\n"
+    . "· 입고: 입고·반품·기타 / 출고: 판매·일반·무료불출·반품·기타\n"
+    . "· 대행소 선택 시 판매 열만 해당 대행소 소속 판매소 기준\n"
+    . "조회 후 표·엑셀·인쇄에 반영됩니다.";
 ?>
 <div class="flow-print-sheet">
 <?= view('components/print_header', [
@@ -27,9 +45,17 @@ if ($queried) {
 
 <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>
+    <span class="text-sm font-bold text-gray-700 inline-flex items-center gap-1">
+      기간별 봉투 수불 현황
+      <?= view('components/field_tooltip', ['text' => $tipPage, 'placement' => 'below']) ?>
+    </span>
     <div class="flex flex-wrap items-center gap-2">
-      <a href="<?= base_url('bag/flow/export?' . esc($exportQuery, 'attr')) ?>" class="bg-green-700 text-white px-3 py-1 rounded-sm text-sm hover:bg-green-800">엑셀저장</a>
+      <?php if ($excelUrl !== ''): ?>
+      <a href="<?= esc($excelUrl, 'attr') ?>" target="_blank" rel="noopener noreferrer"
+         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>
@@ -103,7 +129,6 @@ if ($queried) {
     <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 (! $queried): ?>
@@ -186,6 +211,26 @@ if ($queried) {
 </div>
 
 <style>
+.field-tip { position: relative; display: inline-flex; vertical-align: middle; }
+.field-tip-btn {
+  display: inline-flex; align-items: center; justify-content: center;
+  width: 14px; height: 14px; font-size: 10px; font-weight: 700; line-height: 1;
+  color: #6b7280; background: #f3f4f6; border: 1px solid #d1d5db; border-radius: 50%;
+  cursor: help; user-select: none;
+}
+.field-tip-btn:hover, .field-tip-btn:focus { color: #1d4ed8; border-color: #93c5fd; background: #eff6ff; outline: none; }
+.field-tip-panel {
+  position: absolute; z-index: 60; left: 50%; transform: translateX(-50%);
+  bottom: calc(100% + 6px); width: max-content; max-width: 300px;
+  padding: 0.35rem 0.5rem; border-radius: 4px;
+  background: #1f2937; color: #f9fafb; font-size: 11px; font-weight: 500; line-height: 1.35;
+  text-align: left; white-space: pre-line; box-shadow: 0 2px 8px rgba(0,0,0,.15);
+  opacity: 0; visibility: hidden; pointer-events: none; transition: opacity .12s, visibility .12s;
+}
+.field-tip--below .field-tip-panel { bottom: auto; top: calc(100% + 6px); }
+.field-tip:hover .field-tip-panel,
+.field-tip:focus-within .field-tip-panel { opacity: 1; visibility: visible; }
+
 .flow-lbl-print { display: none; }
 
 @media screen {
diff --git a/app/Views/bag/help.php b/app/Views/bag/help.php
index 4b67caa..4bd1d24 100644
--- a/app/Views/bag/help.php
+++ b/app/Views/bag/help.php
@@ -2,6 +2,12 @@
   <h2 class="text-lg font-bold text-gray-700 mb-4">도움말</h2>
 
   <div class="space-y-4 text-sm text-gray-600">
+    <section class="rounded-lg border border-blue-200 bg-blue-50 p-3">
+      <h3 class="font-bold text-blue-800 mb-1">📖 사용자 매뉴얼</h3>
+      <p>업무별 사용 방법을 단계별로 정리한 사용자 설명서입니다.</p>
+      <p class="mt-2"><a href="<?= base_url('bag/manual') ?>" class="text-blue-700 hover:underline font-semibold">사용자 매뉴얼 열기 &rarr;</a></p>
+    </section>
+
     <section>
       <h3 class="font-bold text-gray-700 mb-1">시스템 개요</h3>
       <p>종량제 시스템은 지자체 종량제 쓰레기봉투의 발주, 입고, 재고, 판매, 불출 등 전체 물류 프로세스를 관리합니다.</p>
@@ -23,6 +29,12 @@
       </table>
     </section>
 
+    <section>
+      <h3 class="font-bold text-gray-700 mb-1">번호알기</h3>
+      <p>봉투 바코드 코드를 입력하면 <strong>바코드</strong>·<strong>인쇄숫자</strong>·<strong>인식번호</strong>를 확인할 수 있습니다.</p>
+      <p class="mt-2"><a href="<?= base_url('bag/number-lookup') ?>" class="text-blue-700 hover:underline font-semibold">봉투번호확인(번호알기) 열기</a></p>
+    </section>
+
     <section>
       <h3 class="font-bold text-gray-700 mb-1">문의</h3>
       <p>시스템 사용 중 문의사항은 소속 지자체 담당자에게 연락하시기 바랍니다.</p>
diff --git a/app/Views/bag/lg_dashboard_simple.php b/app/Views/bag/lg_dashboard_simple.php
index 4c8704e..5848251 100644
--- a/app/Views/bag/lg_dashboard_simple.php
+++ b/app/Views/bag/lg_dashboard_simple.php
@@ -173,6 +173,15 @@ $lowStock = [
           <p class="text-[11px] text-gray-500 truncate">업무별 사용 방법 안내</p>
         </div>
       </a>
+      <a href="<?= base_url('dashboard/gov-portal') ?>" 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-slate-800 text-white flex items-center justify-center">
+          <i class="fa-solid fa-building-columns"></i>
+        </div>
+        <div class="min-w-0">
+          <p class="text-xs font-semibold text-gray-900 group-hover:text-blue-800">종량제 시스템 · 포털</p>
+          <p class="text-[11px] text-gray-500 truncate">기본 · 변형(strip) 시안</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>
diff --git a/app/Views/bag/manual.php b/app/Views/bag/manual.php
new file mode 100644
index 0000000..f0a73a3
--- /dev/null
+++ b/app/Views/bag/manual.php
@@ -0,0 +1,92 @@
+<?php
+declare(strict_types=1);
+/**
+ * 사용자 매뉴얼 뷰.
+ *
+ * @var array<string, array{title:string,file:string}> $pages  목차
+ * @var string $current  현재 slug
+ * @var string $title    현재 페이지 제목
+ * @var string $body     commonmark 로 변환된 HTML (신뢰된 콘텐츠)
+ */
+$pages   = $pages ?? [];
+$current = (string) ($current ?? '');
+$title   = (string) ($title ?? '사용자 매뉴얼');
+$body    = (string) ($body ?? '');
+
+$slugs    = array_keys($pages);
+$pos      = array_search($current, $slugs, true);
+$prevSlug = ($pos !== false && $pos > 0) ? $slugs[$pos - 1] : null;
+$nextSlug = ($pos !== false && $pos < count($slugs) - 1) ? $slugs[$pos + 1] : null;
+?>
+<style>
+/* 매뉴얼 본문 스코프 스타일 (사이트 레이아웃 Tailwind 에 typography 플러그인 없음) */
+.manual-prose { color: #1f2937; font-size: 0.95rem; line-height: 1.75; max-width: 52rem; }
+.manual-prose h1 { font-size: 1.6rem; font-weight: 800; margin: 0 0 1rem; color: #111827; }
+.manual-prose h2 { font-size: 1.25rem; font-weight: 700; margin: 1.8rem 0 0.7rem; padding-bottom: 0.35rem; border-bottom: 2px solid #e5e7eb; color: #1d4ed8; scroll-margin-top: 1rem; }
+.manual-prose h3 { font-size: 1.05rem; font-weight: 700; margin: 1.3rem 0 0.5rem; color: #374151; }
+.manual-prose p { margin: 0.6rem 0; }
+.manual-prose ul, .manual-prose ol { margin: 0.6rem 0 0.6rem 1.4rem; }
+.manual-prose ul { list-style: disc; }
+.manual-prose ol { list-style: decimal; }
+.manual-prose li { margin: 0.25rem 0; }
+.manual-prose li > ul, .manual-prose li > ol { margin-top: 0.25rem; }
+.manual-prose a { color: #1c4e80; text-decoration: underline; }
+.manual-prose a:hover { color: #2563eb; }
+.manual-prose strong { font-weight: 700; color: #111827; }
+.manual-prose blockquote { margin: 0.9rem 0; padding: 0.6rem 1rem; border-left: 4px solid #60a5fa; background: #eff6ff; color: #1e3a8a; border-radius: 0 6px 6px 0; }
+.manual-prose code { background: #f3f4f6; color: #b91c1c; padding: 0.1rem 0.35rem; border-radius: 4px; font-size: 0.85em; font-family: ui-monospace, SFMono-Regular, Menlo, Consolas, monospace; }
+.manual-prose pre { background: #1e293b; color: #e2e8f0; padding: 0.9rem 1rem; border-radius: 8px; overflow-x: auto; margin: 0.9rem 0; font-size: 0.85rem; line-height: 1.6; }
+.manual-prose pre code { background: transparent; color: inherit; padding: 0; }
+.manual-prose table { border-collapse: collapse; width: 100%; margin: 1rem 0; font-size: 0.875rem; }
+.manual-prose th, .manual-prose td { border: 1px solid #d1d5db; padding: 0.45rem 0.7rem; text-align: left; vertical-align: top; }
+.manual-prose th { background: #e9ecef; font-weight: 700; color: #333; }
+.manual-prose tbody tr:nth-child(even) td { background: #f9fafb; }
+.manual-prose hr { margin: 1.6rem 0; border: 0; border-top: 1px solid #e5e7eb; }
+.manual-toc a.active { background: #1c4e80; color: #fff; font-weight: 700; }
+@media print {
+  .manual-toc, .manual-actions, .manual-nav { display: none !important; }
+  .manual-layout { display: block !important; }
+  .manual-prose { max-width: none; }
+}
+</style>
+
+<div class="manual-layout flex gap-6 items-start max-w-6xl mx-auto">
+  <!-- 좌측 목차 -->
+  <nav class="manual-toc no-print w-56 shrink-0 sticky top-0 self-start">
+    <div class="bg-title-bar text-white text-sm font-bold px-3 py-2 rounded-t">사용자 매뉴얼</div>
+    <ul class="border border-t-0 border-gray-300 rounded-b divide-y divide-gray-100 bg-white text-sm">
+      <?php foreach ($pages as $slug => $p): ?>
+      <li>
+        <a href="<?= base_url('bag/manual/' . $slug) ?>"
+           class="block px-3 py-2 text-gray-700 hover:bg-blue-50 <?= $slug === $current ? 'active' : '' ?>">
+          <?= esc($p['title']) ?>
+        </a>
+      </li>
+      <?php endforeach; ?>
+    </ul>
+  </nav>
+
+  <!-- 본문 -->
+  <div class="flex-grow min-w-0">
+    <div class="manual-actions no-print flex justify-end mb-3">
+      <button type="button" onclick="window.print()"
+              class="text-sm border border-gray-300 rounded px-3 py-1.5 text-gray-600 hover:bg-gray-50">
+        인쇄
+      </button>
+    </div>
+
+    <article class="manual-prose"><?= $body ?></article>
+
+    <!-- 이전/다음 -->
+    <div class="manual-nav no-print flex justify-between mt-8 pt-4 border-t border-gray-200 text-sm">
+      <?php if ($prevSlug !== null): ?>
+      <a href="<?= base_url('bag/manual/' . $prevSlug) ?>" class="text-blue-700 hover:underline">&larr; <?= esc($pages[$prevSlug]['title']) ?></a>
+      <?php else: ?>
+      <span></span>
+      <?php endif; ?>
+      <?php if ($nextSlug !== null): ?>
+      <a href="<?= base_url('bag/manual/' . $nextSlug) ?>" class="text-blue-700 hover:underline"><?= esc($pages[$nextSlug]['title']) ?> &rarr;</a>
+      <?php endif; ?>
+    </div>
+  </div>
+</div>
diff --git a/app/Views/bag/number_lookup.php b/app/Views/bag/number_lookup.php
new file mode 100644
index 0000000..2350942
--- /dev/null
+++ b/app/Views/bag/number_lookup.php
@@ -0,0 +1,307 @@
+<?php
+declare(strict_types=1);
+$code         = (string) ($code ?? '');
+$result       = is_array($result ?? null) ? $result : null;
+$barcodeText  = (string) ($result['barcode_text'] ?? '-  -  -  -');
+$printText    = (string) ($result['print_text'] ?? '-  -  -');
+$recognition  = (string) ($result['recognition_text'] ?? '-  -');
+$error        = (string) ($error ?? ($result['ok'] ?? true ? '' : ($result['message'] ?? '')));
+$unit         = (string) ($result['unit'] ?? '');
+$bagName      = (string) ($result['bag_name'] ?? '');
+$bagCode      = (string) ($result['bag_code'] ?? '');
+$hasResult    = $result !== null && ($result['ok'] ?? false);
+?>
+<style>
+  .num-lookup-wrap {
+    max-width: 28rem;
+    margin: 1.5rem auto 2rem;
+    border: 1px solid #9ca3af;
+    background: #ece9d8;
+    box-shadow: 2px 2px 0 rgba(0, 0, 0, 0.08);
+    font-family: 'Malgun Gothic', 'Noto Sans KR', sans-serif;
+  }
+  .num-lookup-title {
+    display: flex;
+    align-items: center;
+    gap: 0.4rem;
+    padding: 0.35rem 0.55rem;
+    background: linear-gradient(180deg, #3a6ea5 0%, #2c5282 100%);
+    color: #fff;
+    font-size: 0.8125rem;
+    font-weight: 700;
+  }
+  .num-lookup-body { padding: 0.85rem 0.9rem 1rem; }
+  .num-lookup-label {
+    display: block;
+    font-size: 0.8125rem;
+    font-weight: 600;
+    color: #1f2937;
+    margin-bottom: 0.35rem;
+  }
+  .num-lookup-input {
+    width: 100%;
+    border: 1px solid #9ca3af;
+    background: #fff;
+    padding: 0.35rem 0.45rem;
+    font-size: 0.875rem;
+    font-family: inherit;
+  }
+  .num-lookup-input:focus {
+    outline: 1px solid #2563eb;
+    border-color: #2563eb;
+  }
+  .num-lookup-sep {
+    border: none;
+    border-top: 1px solid #b8b4a8;
+    margin: 0.85rem 0;
+  }
+  .num-lookup-row {
+    display: grid;
+    grid-template-columns: 5.5rem 1fr;
+    align-items: center;
+    gap: 0.5rem;
+    margin-bottom: 0.55rem;
+  }
+  .num-lookup-row label {
+    font-size: 0.8125rem;
+    font-weight: 600;
+    color: #1f2937;
+    text-align: right;
+  }
+  .num-lookup-out {
+    min-height: 1.75rem;
+    border: 1px solid #9ca3af;
+    background: #fffef0;
+    padding: 0.35rem 0.5rem;
+    font-size: 0.875rem;
+    font-family: 'Consolas', 'Courier New', monospace;
+    letter-spacing: 0.04em;
+    color: #111827;
+  }
+  .num-lookup-actions {
+    display: flex;
+    justify-content: flex-end;
+    gap: 0.4rem;
+    margin-top: 0.75rem;
+  }
+  .num-lookup-btn {
+    border: 1px solid #6b7280;
+    background: linear-gradient(180deg, #f9fafb 0%, #e5e7eb 100%);
+    padding: 0.3rem 0.85rem;
+    font-size: 0.8125rem;
+    font-weight: 600;
+    cursor: pointer;
+  }
+  .num-lookup-btn-primary {
+    border-color: #1c4e80;
+    background: linear-gradient(180deg, #2b6cb0 0%, #1c4e80 100%);
+    color: #fff;
+  }
+  .num-lookup-meta {
+    margin-top: 0.65rem;
+    font-size: 0.75rem;
+    color: #4b5563;
+    line-height: 1.5;
+  }
+  .num-lookup-error {
+    margin-top: 0.5rem;
+    font-size: 0.75rem;
+    color: #b91c1c;
+  }
+  .num-lookup-hint {
+    margin: 0.75rem auto 0;
+    max-width: 28rem;
+    font-size: 0.75rem;
+    color: #6b7280;
+    line-height: 1.5;
+  }
+</style>
+
+<div class="num-lookup-wrap" role="dialog" aria-labelledby="numLookupTitle">
+  <div class="num-lookup-title" id="numLookupTitle">
+    <i class="fa-solid fa-trash-can" aria-hidden="true"></i>
+    봉투번호확인
+  </div>
+  <form class="num-lookup-body" method="get" action="<?= site_url('bag/number-lookup') ?>" id="numLookupForm">
+    <label class="num-lookup-label" for="codeInput">코드 입력</label>
+    <input
+      type="text"
+      id="codeInput"
+      name="code"
+      class="num-lookup-input"
+      value="<?= esc($code) ?>"
+      autocomplete="off"
+      spellcheck="false"
+      placeholder="예: OQXCKH-000008-P299-S00125"
+    />
+
+    <hr class="num-lookup-sep"/>
+
+    <div class="num-lookup-row">
+      <label for="barcodeOut">바코드</label>
+      <div id="barcodeOut" class="num-lookup-out" aria-live="polite"><?= esc($barcodeText) ?></div>
+    </div>
+    <div class="num-lookup-row">
+      <label for="printOut">인쇄숫자</label>
+      <div id="printOut" class="num-lookup-out" aria-live="polite"><?= esc($printText) ?></div>
+    </div>
+    <div class="num-lookup-row">
+      <label for="recognitionOut">인식번호</label>
+      <div id="recognitionOut" class="num-lookup-out" aria-live="polite"><?= esc($recognition) ?></div>
+    </div>
+
+    <?php if ($error !== ''): ?>
+    <p class="num-lookup-error" id="numLookupError"><?= esc($error) ?></p>
+    <?php else: ?>
+    <p class="num-lookup-error" id="numLookupError" hidden></p>
+    <?php endif; ?>
+
+    <?php if ($hasResult && ($unit !== '' || $bagName !== '')): ?>
+    <p class="num-lookup-meta" id="numLookupMeta">
+      <?php if ($unit !== ''): ?>단위: <?= esc($unit) ?><?php endif; ?>
+      <?php if ($bagName !== ''): ?> · <?= esc($bagName) ?><?= $bagCode !== '' ? ' (' . esc($bagCode) . ')' : '' ?><?php endif; ?>
+    </p>
+    <?php else: ?>
+    <p class="num-lookup-meta" id="numLookupMeta" hidden></p>
+    <?php endif; ?>
+
+    <div class="num-lookup-actions">
+      <button type="button" class="num-lookup-btn" id="numLookupReset">초기화</button>
+      <button type="submit" class="num-lookup-btn num-lookup-btn-primary">확인</button>
+    </div>
+  </form>
+</div>
+
+<p class="num-lookup-hint">
+  봉투 바코드·LOT·팩·낱장 코드를 입력하면 <strong>바코드</strong>(4칸), <strong>인쇄숫자</strong>(3칸), <strong>인식번호</strong>(2칸)로 나누어 표시합니다.
+  등록된 입고 바코드는 DB에서 품목명을 함께 조회합니다.
+</p>
+
+<div class="mx-auto mt-4 max-w-xl text-xs text-gray-700">
+  <table class="w-full border border-gray-300 border-collapse">
+    <thead>
+    <tr class="bg-gray-100">
+      <th class="border border-gray-300 px-2 py-1 text-left">단위</th>
+      <th class="border border-gray-300 px-2 py-1 text-left">입력 예시</th>
+      <th class="border border-gray-300 px-2 py-1 text-left">설명</th>
+    </tr>
+    </thead>
+    <tbody>
+    <tr>
+      <td class="border border-gray-300 px-2 py-1 align-top">LOT</td>
+      <td class="border border-gray-300 px-2 py-1 align-top"><code>OQXCKH</code></td>
+      <td class="border border-gray-300 px-2 py-1 align-top">
+        발주 LOT 번호만 입력합니다.<br>
+        바코드: <code>OQXCKH  -  -  -</code><br>
+        인쇄숫자/인식번호는 LOT 기준으로만 표시됩니다.
+      </td>
+    </tr>
+    <tr>
+      <td class="border border-gray-300 px-2 py-1 align-top">박스</td>
+      <td class="border border-gray-300 px-2 py-1 align-top"><code>OQXCKH-000008-B001</code></td>
+      <td class="border border-gray-300 px-2 py-1 align-top">
+        박스 바코드(LOT-입고번호-B박스번호)를 그대로 입력합니다.<br>
+        바코드: <code>LOT  입고번호  B박스  -</code><br>
+        인쇄숫자: <code>입고번호  박스번호  -</code><br>
+        인식번호: <code>입고번호  B박스</code>
+      </td>
+    </tr>
+    <tr>
+      <td class="border border-gray-300 px-2 py-1 align-top">팩</td>
+      <td class="border border-gray-300 px-2 py-1 align-top"><code>OQXCKH-000008-P299</code></td>
+      <td class="border border-gray-300 px-2 py-1 align-top">
+        팩 바코드(LOT-입고번호-P팩번호)를 그대로 입력합니다.<br>
+        바코드: <code>LOT  입고번호  P팩  -</code><br>
+        인쇄숫자: <code>입고번호  팩번호  -</code><br>
+        인식번호: <code>입고번호  P팩</code>
+      </td>
+    </tr>
+    <tr>
+      <td class="border border-gray-300 px-2 py-1 align-top">낱장</td>
+      <td class="border border-gray-300 px-2 py-1 align-top"><code>OQXCKH-000008-P299-S00125</code></td>
+      <td class="border border-gray-300 px-2 py-1 align-top">
+        낱장 바코드(LOT-입고번호-P팩-S장번호)를 그대로 입력합니다.<br>
+        바코드: <code>LOT  입고번호  P팩  S장번호</code><br>
+        인쇄숫자: <code>입고번호  팩번호  장번호</code><br>
+        인식번호: <code>입고번호  P팩</code>
+      </td>
+    </tr>
+    </tbody>
+  </table>
+</div>
+
+<script>
+(function () {
+  var form = document.getElementById('numLookupForm');
+  var input = document.getElementById('codeInput');
+  var resetBtn = document.getElementById('numLookupReset');
+  if (!form || !input) return;
+
+  var emptyBarcode = '-  -  -  -';
+  var emptyPrint = '-  -  -';
+  var emptyRec = '-  -';
+
+  function setOutputs(data) {
+    document.getElementById('barcodeOut').textContent = data.barcode_text || emptyBarcode;
+    document.getElementById('printOut').textContent = data.print_text || emptyPrint;
+    document.getElementById('recognitionOut').textContent = data.recognition_text || emptyRec;
+    var err = document.getElementById('numLookupError');
+    var meta = document.getElementById('numLookupMeta');
+    if (err) {
+      if (data.message) {
+        err.textContent = data.message;
+        err.hidden = false;
+      } else {
+        err.textContent = '';
+        err.hidden = true;
+      }
+    }
+    if (meta) {
+      var parts = [];
+      if (data.unit) parts.push('단위: ' + data.unit);
+      if (data.bag_name) {
+        var line = data.bag_name;
+        if (data.bag_code) line += ' (' + data.bag_code + ')';
+        parts.push(line);
+      }
+      if (parts.length) {
+        meta.textContent = parts.join(' · ');
+        meta.hidden = false;
+      } else {
+        meta.hidden = true;
+      }
+    }
+  }
+
+  function lookupAjax() {
+    var code = (input.value || '').trim();
+    if (!code) {
+      setOutputs({ message: '코드를 입력해 주세요.', barcode_text: emptyBarcode, print_text: emptyPrint, recognition_text: emptyRec });
+      return;
+    }
+    fetch('<?= site_url('bag/number-lookup/resolve') ?>', {
+      method: 'POST',
+      headers: { 'Content-Type': 'application/x-www-form-urlencoded', 'X-Requested-With': 'XMLHttpRequest' },
+      body: 'code=' + encodeURIComponent(code) + '&<?= csrf_token() ?>=' + encodeURIComponent('<?= csrf_hash() ?>')
+    })
+      .then(function (r) { return r.json(); })
+      .then(function (data) { setOutputs(data || {}); })
+      .catch(function () { setOutputs({ message: '조회 중 오류가 발생했습니다.' }); });
+  }
+
+  input.addEventListener('keydown', function (e) {
+    if (e.key === 'Enter') {
+      e.preventDefault();
+      lookupAjax();
+    }
+  });
+
+  if (resetBtn) {
+    resetBtn.addEventListener('click', function () {
+      input.value = '';
+      setOutputs({ barcode_text: emptyBarcode, print_text: emptyPrint, recognition_text: emptyRec });
+      input.focus();
+    });
+  }
+})();
+</script>
diff --git a/app/Views/components/field_tooltip.php b/app/Views/components/field_tooltip.php
new file mode 100644
index 0000000..1f0fa89
--- /dev/null
+++ b/app/Views/components/field_tooltip.php
@@ -0,0 +1,10 @@
+<?php
+declare(strict_types=1);
+/** @var string $text */
+$placement = (string) ($placement ?? 'above');
+$wrapClass = 'field-tip' . ($placement === 'below' ? ' field-tip--below' : '');
+?>
+<span class="<?= esc($wrapClass, 'attr') ?>">
+  <span class="field-tip-btn" tabindex="0" aria-label="설명">ⓘ</span>
+  <span class="field-tip-panel" role="tooltip"><?= esc($text) ?></span>
+</span>
diff --git a/app/Views/home/_dashboard_gov_portal_brand.php b/app/Views/home/_dashboard_gov_portal_brand.php
new file mode 100644
index 0000000..5240363
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_brand.php
@@ -0,0 +1,15 @@
+<?php
+declare(strict_types=1);
+/**
+ * 포털 헤더 브랜드 — components/header_brand 와 동일 SVG·문구
+ *
+ * @var string $brandHref
+ */
+$brandHref = $brandHref ?? base_url('dashboard/gov-portal');
+?>
+<a href="<?= esc($brandHref) ?>" class="gov-portal-brand">
+  <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" fill="currentColor" aria-hidden="true" focusable="false">
+    <path fill="currentColor" d="M9 3a1 1 0 00-1 1v1H5.75a.75.75 0 000 1.5h12.5a.75.75 0 000-1.5H16V4a1 1 0 00-1-1H9zm9 4H6v11a2 2 0 002 2h8a2 2 0 002-2V7zM10 9a.75.75 0 01.75.75v6a.75.75 0 01-1.5 0v-6A.75.75 0 0110 9zm4 0a.75.75 0 01.75.75v6a.75.75 0 01-1.5 0v-6A.75.75 0 0114 9z"/>
+  </svg>
+  <span>종량제 시스템</span>
+</a>
diff --git a/app/Views/home/_dashboard_gov_portal_brand_css.php b/app/Views/home/_dashboard_gov_portal_brand_css.php
new file mode 100644
index 0000000..c600962
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_brand_css.php
@@ -0,0 +1,13 @@
+    .gov-portal-brand {
+      display: flex;
+      align-items: center;
+      gap: 0.4rem;
+      font-size: 0.9375rem;
+      font-weight: 700;
+      letter-spacing: -0.03em;
+      color: #fff;
+      text-decoration: none;
+      white-space: nowrap;
+    }
+    .gov-portal-brand:hover { color: #fff; opacity: 0.92; }
+    .gov-portal-brand svg { width: 24px; height: 24px; flex-shrink: 0; opacity: 0.95; }
diff --git a/app/Views/home/_dashboard_gov_portal_font_zoom_script.php b/app/Views/home/_dashboard_gov_portal_font_zoom_script.php
new file mode 100644
index 0000000..63f9ee8
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_font_zoom_script.php
@@ -0,0 +1,15 @@
+<script>
+(function () {
+  var scale = 1;
+  var label = document.getElementById('fontZoomLabel');
+  var root = document.documentElement;
+  function applyScale() {
+    root.style.setProperty('--font-scale', String(scale));
+    if (label) label.textContent = Math.round(scale * 100) + '%';
+  }
+  var btnSm = document.getElementById('fontSmaller');
+  var btnLg = document.getElementById('fontLarger');
+  if (btnSm) btnSm.addEventListener('click', function () { scale = Math.max(0.85, scale - 0.05); applyScale(); });
+  if (btnLg) btnLg.addEventListener('click', function () { scale = Math.min(1.2, scale + 0.05); applyScale(); });
+})();
+</script>
diff --git a/app/Views/home/_dashboard_gov_portal_head.php b/app/Views/home/_dashboard_gov_portal_head.php
new file mode 100644
index 0000000..2c3b171
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_head.php
@@ -0,0 +1,3 @@
+  <meta charset="utf-8"/>
+  <meta name="viewport" content="width=device-width, initial-scale=1.0"/>
+  <title>종량제 시스템</title>
diff --git a/app/Views/home/_dashboard_gov_portal_header_utils.php b/app/Views/home/_dashboard_gov_portal_header_utils.php
new file mode 100644
index 0000000..3313db6
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_header_utils.php
@@ -0,0 +1,24 @@
+<?php
+declare(strict_types=1);
+/** @var string $activeVariant */
+/** @var array $portalVariants */
+/** @var string $mbName */
+/** @var string $levelName */
+/** @var string $lgLabel */
+/** @var bool $showFontZoom */
+$showFontZoom = $showFontZoom ?? true;
+?>
+<div class="portal-header-utils">
+  <?= view('home/_dashboard_gov_portal_variant_nav', ['portalVariants' => $portalVariants, 'activeVariant' => $activeVariant]) ?>
+  <span class="user-line"><?= esc($mbName) ?> · <?= esc($levelName) ?> · <?= esc($lgLabel) ?></span>
+  <?php if ($showFontZoom): ?>
+  <button type="button" class="extend-btn" onclick="alert('세션 연장(목업)')">시간연장</button>
+  <div class="font-zoom" title="글자 크기">
+    <button type="button" id="fontSmaller" aria-label="글자 작게">−</button>
+    <span id="fontZoomLabel">100%</span>
+    <button type="button" id="fontLarger" aria-label="글자 크게">+</button>
+  </div>
+  <?php endif; ?>
+  <a href="<?= base_url('dashboard/simple') ?>" class="util-ico" title="기존 요약"><i class="fa-solid fa-table-columns"></i></a>
+  <a href="<?= base_url('logout') ?>" class="util-ico" title="로그아웃"><i class="fa-solid fa-right-from-bracket"></i></a>
+</div>
diff --git a/app/Views/home/_dashboard_gov_portal_map_css.php b/app/Views/home/_dashboard_gov_portal_map_css.php
new file mode 100644
index 0000000..bf01e8b
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_map_css.php
@@ -0,0 +1,71 @@
+    .portal-map-wrap {
+      position: relative;
+      width: 100%;
+      min-height: 200px;
+      background: #e8eef4;
+    }
+    .portal-map-wrap.is-fill { height: 100%; min-height: 220px; }
+    .portal-map-leaflet {
+      width: 100%;
+      height: 100%;
+      min-height: inherit;
+      z-index: 1;
+    }
+    .portal-map-wrap .leaflet-control-attribution {
+      font-size: 0.5625rem;
+      line-height: 1.2;
+      background: rgba(255, 255, 255, 0.85);
+    }
+    .portal-map-legend {
+      position: absolute;
+      left: 0.5rem;
+      bottom: 0.5rem;
+      z-index: 500;
+      display: flex;
+      flex-wrap: wrap;
+      gap: 0.25rem;
+      padding: 0.3rem 0.45rem;
+      background: rgba(255, 255, 255, 0.92);
+      border: 1px solid rgba(0, 0, 0, 0.08);
+      border-radius: 6px;
+      font-size: 0.5625rem;
+      font-weight: 600;
+      color: #444;
+      box-shadow: 0 1px 4px rgba(0, 0, 0, 0.08);
+      pointer-events: none;
+    }
+    .portal-map-legend span::before {
+      content: '';
+      display: inline-block;
+      width: 7px;
+      height: 7px;
+      border-radius: 50%;
+      margin-right: 0.2rem;
+      vertical-align: middle;
+    }
+    .portal-map-legend .lg-warehouse::before { background: #2563eb; }
+    .portal-map-legend .lg-shop::before { background: #10b981; }
+    .portal-map-legend .lg-flow::before { background: #f59e0b; }
+    .portal-map-lg-badge {
+      position: absolute;
+      top: 0.5rem;
+      left: 0.5rem;
+      z-index: 500;
+      background: rgba(255, 255, 255, 0.94);
+      border: 1px solid rgba(0, 0, 0, 0.1);
+      border-radius: 6px;
+      padding: 0.35rem 0.55rem;
+      font-size: 0.6875rem;
+      font-weight: 700;
+      color: #1a2b4b;
+      box-shadow: 0 1px 6px rgba(0, 0, 0, 0.1);
+      pointer-events: none;
+      max-width: calc(100% - 1rem);
+    }
+    .portal-map-lg-badge small {
+      display: block;
+      font-size: 0.5625rem;
+      font-weight: 500;
+      color: #666;
+      margin-top: 0.1rem;
+    }
diff --git a/app/Views/home/_dashboard_gov_portal_map_leaflet_assets.php b/app/Views/home/_dashboard_gov_portal_map_leaflet_assets.php
new file mode 100644
index 0000000..7eb8ed6
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_map_leaflet_assets.php
@@ -0,0 +1,2 @@
+<link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/leaflet/1.9.4/leaflet.min.css" crossorigin="anonymous" referrerpolicy="no-referrer"/>
+<script src="https://cdnjs.cloudflare.com/ajax/libs/leaflet/1.9.4/leaflet.min.js" crossorigin="anonymous" referrerpolicy="no-referrer"></script>
diff --git a/app/Views/home/_dashboard_gov_portal_map_panel.php b/app/Views/home/_dashboard_gov_portal_map_panel.php
new file mode 100644
index 0000000..825d051
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_map_panel.php
@@ -0,0 +1,117 @@
+<?php
+declare(strict_types=1);
+/**
+ * OpenStreetMap(Leaflet) 목업 지도 — 지정판매소·창고·수불 지점 대략 표시
+ *
+ * @var string $lgLabel
+ * @var string $mapId
+ * @var string $mapHeight
+ * @var bool $mapFill
+ * @var array{centerLat:float,centerLng:float,zoom:int,markers:list<array>} $govMapPanel
+ */
+$mapId     = $mapId ?? 'govPortalMap';
+$mapHeight = $mapHeight ?? '200px';
+$mapFill   = $mapFill ?? false;
+$govMapPanel = $govMapPanel ?? [
+    'centerLat' => 35.8714,
+    'centerLng' => 128.6014,
+    'zoom'      => 11,
+    'markers'   => [],
+];
+$wrapClass = 'portal-map-wrap' . ($mapFill ? ' is-fill' : '');
+$wrapStyle = $mapFill ? '' : 'height:' . esc($mapHeight, 'attr') . ';';
+?>
+<div class="<?= esc($wrapClass, 'attr') ?>" id="<?= esc($mapId, 'attr') ?>-wrap"<?= $wrapStyle !== '' ? ' style="' . $wrapStyle . '"' : '' ?>>
+  <div class="portal-map-lg-badge">
+    <?= esc($lgLabel) ?>
+    <small>지정판매소·창고 (목업)</small>
+  </div>
+  <div id="<?= esc($mapId, 'attr') ?>" class="portal-map-leaflet" role="application" aria-label="<?= esc($lgLabel) ?> 판매·수불 지도"></div>
+  <div class="portal-map-legend" aria-hidden="true">
+    <span class="lg-warehouse">창고</span>
+    <span class="lg-shop">판매소</span>
+    <span class="lg-flow">수불</span>
+  </div>
+</div>
+<script>
+(function () {
+  var mapId = <?= json_encode($mapId, JSON_HEX_TAG | JSON_HEX_APOS | JSON_HEX_QUOT) ?>;
+  var cfg = <?= json_encode($govMapPanel, JSON_UNESCAPED_UNICODE | JSON_HEX_TAG | JSON_HEX_AMP | JSON_HEX_APOS) ?>;
+  var lgLabel = <?= json_encode($lgLabel, JSON_UNESCAPED_UNICODE | JSON_HEX_TAG | JSON_HEX_AMP | JSON_HEX_APOS) ?>;
+
+  function markerStyle(kind) {
+    if (kind === 'warehouse') return { color: '#2563eb', fill: '#3b82f6' };
+    if (kind === 'shop') return { color: '#059669', fill: '#10b981' };
+    return { color: '#d97706', fill: '#f59e0b' };
+  }
+
+  function initMap() {
+    var el = document.getElementById(mapId);
+    if (!el || typeof L === 'undefined') return;
+
+    if (el._govPortalMap) {
+      el._govPortalMap.remove();
+      el._govPortalMap = null;
+    }
+
+    var map = L.map(el, {
+      zoomControl: true,
+      scrollWheelZoom: false,
+      attributionControl: true,
+    }).setView([cfg.centerLat, cfg.centerLng], cfg.zoom || 11);
+
+    L.tileLayer('https://tile.openstreetmap.org/{z}/{x}/{y}.png', {
+      maxZoom: 18,
+      attribution: '&copy; <a href="https://www.openstreetmap.org/copyright">OSM</a>',
+    }).addTo(map);
+
+    (cfg.markers || []).forEach(function (m) {
+      var st = markerStyle(m.kind || 'flow');
+      var circle = L.circleMarker([m.lat, m.lng], {
+        radius: 7,
+        color: st.color,
+        fillColor: st.fill,
+        fillOpacity: 0.85,
+        weight: 2,
+      }).addTo(map);
+      if (m.title) {
+        circle.bindPopup('<strong>' + m.title + '</strong>');
+      }
+    });
+
+    L.circleMarker([cfg.centerLat, cfg.centerLng], {
+      radius: 9,
+      color: '#1a2b4b',
+      fillColor: '#4a69bd',
+      fillOpacity: 0.9,
+      weight: 2,
+    }).addTo(map).bindPopup('<strong>' + lgLabel + '</strong><br>담당 지자체');
+
+    var bounds = [];
+    (cfg.markers || []).forEach(function (m) { bounds.push([m.lat, m.lng]); });
+    if (bounds.length > 1) {
+      map.fitBounds(bounds, { padding: [28, 28], maxZoom: 13 });
+    }
+
+    el._govPortalMap = map;
+    setTimeout(function () { map.invalidateSize(); }, 120);
+  }
+
+  function boot() {
+    if (typeof L !== 'undefined') {
+      initMap();
+      return;
+    }
+    var el = document.getElementById(mapId);
+    if (el) {
+      el.innerHTML = '<div style="padding:1rem;text-align:center;font-size:12px;color:#666;">지도를 불러오지 못했습니다. 네트워크 연결을 확인해 주세요.</div>';
+    }
+  }
+
+  if (document.readyState === 'loading') {
+    document.addEventListener('DOMContentLoaded', boot);
+  } else {
+    boot();
+  }
+})();
+</script>
diff --git a/app/Views/home/_dashboard_gov_portal_menu_search.php b/app/Views/home/_dashboard_gov_portal_menu_search.php
new file mode 100644
index 0000000..66b8609
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_menu_search.php
@@ -0,0 +1,43 @@
+<?php
+declare(strict_types=1);
+/**
+ * 메뉴검색 + 하단 바로가기 칩
+ *
+ * @var string $variant teal|inline
+ * @var string $inputId
+ * @var list<array{label:string,url:string,keyword:string}> $menuSearchOptions
+ */
+$variant = $variant ?? 'teal';
+$inputId = $inputId ?? 'menuSearch';
+$menuSearchOptions = $menuSearchOptions ?? [];
+?>
+<?php if ($variant === 'inline'): ?>
+<div class="search-inline portal-menu-search-block">
+  <div class="search-inline-row">
+    <label for="<?= esc($inputId, 'attr') ?>"><i class="fa-solid fa-magnifying-glass"></i> 메뉴검색</label>
+    <input type="search" id="<?= esc($inputId, 'attr') ?>" placeholder="메뉴명 (예: 재고, 발주)" autocomplete="off"/>
+  </div>
+  <?php if ($menuSearchOptions !== []): ?>
+  <div class="portal-menu-search-options" aria-label="자주 찾는 메뉴">
+    <?php foreach ($menuSearchOptions as $opt): ?>
+    <a href="#" class="menu-search-chip" data-url="<?= esc($opt['url'], 'attr') ?>" data-keyword="<?= esc($opt['keyword'], 'attr') ?>" title="<?= esc($opt['label']) ?>"><?= esc($opt['label']) ?></a>
+    <?php endforeach; ?>
+  </div>
+  <?php endif; ?>
+</div>
+<?php else: ?>
+<div class="search-teal portal-menu-search-block">
+  <strong><i class="fa-solid fa-magnifying-glass"></i> 메뉴검색</strong>
+  <div class="search-wrap">
+    <input type="search" id="<?= esc($inputId, 'attr') ?>" placeholder="메뉴명 입력 (예: 재고, 발주, 통계)" autocomplete="off"/>
+    <i class="fa-solid fa-magnifying-glass"></i>
+  </div>
+  <?php if ($menuSearchOptions !== []): ?>
+  <div class="portal-menu-search-options" aria-label="자주 찾는 메뉴">
+    <?php foreach ($menuSearchOptions as $opt): ?>
+    <a href="#" class="menu-search-chip" data-url="<?= esc($opt['url'], 'attr') ?>" data-keyword="<?= esc($opt['keyword'], 'attr') ?>" title="<?= esc($opt['label']) ?>"><?= esc($opt['label']) ?></a>
+    <?php endforeach; ?>
+  </div>
+  <?php endif; ?>
+</div>
+<?php endif; ?>
diff --git a/app/Views/home/_dashboard_gov_portal_menu_search_css.php b/app/Views/home/_dashboard_gov_portal_menu_search_css.php
new file mode 100644
index 0000000..38e6b25
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_menu_search_css.php
@@ -0,0 +1,48 @@
+    .portal-menu-search-options {
+      display: flex;
+      flex-wrap: wrap;
+      gap: 0.35rem;
+      margin-top: 0.5rem;
+    }
+    .menu-search-chip {
+      display: inline-flex;
+      align-items: center;
+      max-width: 100%;
+      padding: 0.22rem 0.5rem;
+      border-radius: 999px;
+      font-size: 0.625rem;
+      font-weight: 600;
+      line-height: 1.25;
+      letter-spacing: -0.02em;
+      text-decoration: none;
+      cursor: pointer;
+      border: 1px solid transparent;
+      transition: background 0.15s, color 0.15s, border-color 0.15s;
+      white-space: nowrap;
+      overflow: hidden;
+      text-overflow: ellipsis;
+    }
+    .search-teal .menu-search-chip,
+    .search-inline .menu-search-chip {
+      background: rgba(255, 255, 255, 0.22);
+      color: #fff;
+      border-color: rgba(255, 255, 255, 0.35);
+    }
+    .search-teal .menu-search-chip:hover,
+    .search-inline .menu-search-chip:hover {
+      background: #fff;
+      color: #00796b;
+      border-color: #fff;
+    }
+    .search-inline.portal-menu-search-block {
+      flex-direction: column;
+      align-items: stretch;
+    }
+    .search-inline.portal-menu-search-block .search-inline-row {
+      display: flex;
+      gap: 0.5rem;
+      align-items: center;
+    }
+    .search-inline.portal-menu-search-block input {
+      margin-top: 0;
+    }
diff --git a/app/Views/home/_dashboard_gov_portal_nav_script_base.php b/app/Views/home/_dashboard_gov_portal_nav_script_base.php
new file mode 100644
index 0000000..260472c
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_nav_script_base.php
@@ -0,0 +1,118 @@
+<script>
+(function () {
+  var navData = <?= $govNavJson ?? '[]' ?>;
+  var activeIdx = <?= (int) ($govActiveParentIdx ?? 0) ?>;
+  var activeChildHref = <?= json_encode(strtolower(ltrim((string) ($govActiveChildHref ?? ''), '/')), JSON_UNESCAPED_UNICODE) ?>;
+  var listEl = document.getElementById('portalSidebarList');
+  var titleEl = document.getElementById('portalSidebarTitle');
+
+  if (listEl && navData.length) {
+    function renderSidebar(idx) {
+      var parent = navData[idx];
+      if (!parent) return;
+      if (titleEl) titleEl.textContent = parent.name || 'MY MENU';
+      listEl.innerHTML = '';
+      var items = parent.children && parent.children.length ? parent.children : null;
+      if (!items && parent.href) {
+        items = [{ name: parent.name, url: parent.url, href: parent.href }];
+      }
+      if (!items || !items.length) {
+        var empty = document.createElement('li');
+        empty.innerHTML = '<span class="menu-sub" style="opacity:.65;">하위 메뉴 없음</span>';
+        listEl.appendChild(empty);
+        return;
+      }
+      items.forEach(function (child, ci) {
+        var li = document.createElement('li');
+        var chHref = (child.href || '').toLowerCase().replace(/^\//, '');
+        var on = activeChildHref ? (chHref === activeChildHref) : (ci === 0);
+        if (child.href) {
+          li.innerHTML = '<a href="' + child.url + '" class="' + (on ? 'active' : '') + '">' +
+            '<span class="menu-ico">' + (on ? '×' : '+') + '</span>' + child.name + '</a>';
+        } else {
+          li.innerHTML = '<span class="menu-sub" style="opacity:.65;"><span class="menu-ico">+</span>' + child.name + '</span>';
+        }
+        listEl.appendChild(li);
+      });
+    }
+
+    function setActiveTrigger(idx) {
+      document.querySelectorAll('.portal-nav-trigger, .portal-nav-link[data-parent-idx]').forEach(function (el) {
+        var n = parseInt(el.getAttribute('data-parent-idx'), 10);
+        var on = n === idx;
+        el.classList.toggle('is-active', on);
+        if (el.classList.contains('portal-nav-trigger')) {
+          el.setAttribute('aria-expanded', on ? 'true' : 'false');
+        }
+      });
+    }
+
+    document.querySelectorAll('.portal-nav-trigger[data-parent-idx]').forEach(function (btn) {
+      btn.addEventListener('click', function (e) {
+        e.preventDefault();
+        var idx = parseInt(btn.getAttribute('data-parent-idx'), 10);
+        setActiveTrigger(idx);
+        renderSidebar(idx);
+      });
+    });
+
+    setActiveTrigger(activeIdx);
+    renderSidebar(activeIdx);
+  }
+
+  var searchInput = document.getElementById('menuSearch') || document.getElementById('menuSearchStrip');
+
+  function runMenuSearch(q) {
+    if (!q || !navData.length) return false;
+    q = q.toLowerCase();
+    for (var p = 0; p < navData.length; p++) {
+      var par = navData[p];
+      if ((par.name || '').toLowerCase().indexOf(q) !== -1) {
+        if (listEl) {
+          document.querySelectorAll('.portal-nav-trigger[data-parent-idx]').forEach(function (btn) {
+            if (parseInt(btn.getAttribute('data-parent-idx'), 10) === p) btn.click();
+          });
+        }
+        return true;
+      }
+      var ch = par.children || [];
+      for (var i = 0; i < ch.length; i++) {
+        if ((ch[i].name || '').toLowerCase().indexOf(q) !== -1 && ch[i].url) {
+          window.location.href = ch[i].url;
+          return true;
+        }
+      }
+    }
+    return false;
+  }
+
+  if (searchInput && navData.length) {
+    searchInput.addEventListener('keydown', function (e) {
+      if (e.key !== 'Enter') return;
+      var q = (searchInput.value || '').trim();
+      if (!q) return;
+      if (!runMenuSearch(q)) {
+        alert('일치하는 메뉴가 없습니다.');
+      }
+    });
+  }
+
+  document.querySelectorAll('.menu-search-chip').forEach(function (chip) {
+    chip.addEventListener('click', function (e) {
+      e.preventDefault();
+      var url = chip.getAttribute('data-url') || '';
+      var kw = chip.getAttribute('data-keyword') || '';
+      if (url) {
+        window.location.href = url;
+        return;
+      }
+      if (searchInput && kw) {
+        searchInput.value = kw;
+        if (!runMenuSearch(kw)) {
+          alert('일치하는 메뉴가 없습니다.');
+        }
+      }
+    });
+  });
+})();
+</script>
diff --git a/app/Views/home/_dashboard_gov_portal_shared.php b/app/Views/home/_dashboard_gov_portal_shared.php
new file mode 100644
index 0000000..103520d
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_shared.php
@@ -0,0 +1,10 @@
+<?php
+declare(strict_types=1);
+/**
+ * @deprecated 데이터는 Home 컨트롤러의 gov_portal_dashboard_view_data()로 전달합니다.
+ * 하위 호환용: include 시 컨트롤러와 동일한 변수를 주입합니다.
+ */
+helper('admin');
+foreach (gov_portal_dashboard_view_data($lgLabel ?? '북구', $activeVariant ?? 'base') as $k => $v) {
+    $$k = $v;
+}
diff --git a/app/Views/home/_dashboard_gov_portal_sidebar.php b/app/Views/home/_dashboard_gov_portal_sidebar.php
new file mode 100644
index 0000000..a26e42f
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_sidebar.php
@@ -0,0 +1,59 @@
+<?php
+declare(strict_types=1);
+/** @var list<array> $govNavItems */
+/** @var int $govActiveParentIdx */
+/** @var string $govActiveChildHref */
+$activeParent = $govNavItems[$govActiveParentIdx] ?? $govNavItems[0] ?? null;
+$sidebarTitle = $activeParent['name'] ?? 'MY MENU';
+$activeChildHref = strtolower(ltrim((string) ($govActiveChildHref ?? ''), '/'));
+?>
+<aside class="sidebar">
+  <div class="my-menu-hd" id="portalSidebarTitle"><?= esc($sidebarTitle) ?></div>
+  <ul class="my-menu-list" id="portalSidebarList">
+    <?php if ($activeParent !== null): ?>
+      <?php if (! empty($activeParent['hasChildren'])): ?>
+        <?php foreach ($activeParent['children'] as $ci => $child): ?>
+        <?php
+          $childHref = strtolower(ltrim((string) ($child['href'] ?? ''), '/'));
+          $isChildActive = $activeChildHref !== ''
+              ? ($childHref === $activeChildHref)
+              : ($ci === 0);
+        ?>
+        <li>
+          <?php if ($child['href'] !== ''): ?>
+          <a href="<?= esc($child['url']) ?>" class="<?= $isChildActive ? 'active' : '' ?>">
+            <span class="menu-ico"><?= $isChildActive ? '×' : '+' ?></span>
+            <?= esc($child['name']) ?>
+          </a>
+          <?php else: ?>
+          <span class="menu-sub" style="opacity:.65;cursor:default;">
+            <span class="menu-ico">+</span><?= esc($child['name']) ?>
+          </span>
+          <?php endif; ?>
+        </li>
+        <?php endforeach; ?>
+      <?php elseif ($activeParent['href'] !== ''): ?>
+        <li>
+          <a href="<?= esc($activeParent['url']) ?>" class="active">
+            <span class="menu-ico">×</span><?= esc($activeParent['name']) ?>
+          </a>
+        </li>
+      <?php endif; ?>
+    <?php endif; ?>
+  </ul>
+  <div class="sidebar-blocks">
+    <div class="sb-teal">
+      <i class="fa-solid fa-mobile-screen"></i>
+      모바일 앱(예정)<br/>지정판매소 판매·스캔 연동
+    </div>
+    <div class="sb-gray">
+      <i class="fa-solid fa-repeat"></i> 통합 전환<br/>
+      <a href="<?= base_url('admin/select-local-government') ?>" style="color:#fff;text-decoration:underline;">지자체 선택</a>
+    </div>
+    <div class="sb-links">
+      <a href="<?= base_url('bag/help') ?>">나의 할일</a>
+      <a href="<?= base_url('dashboard') ?>">종합·그래프</a>
+      <a href="<?= base_url('bag/help') ?>">FAQ</a>
+    </div>
+  </div>
+</aside>
diff --git a/app/Views/home/_dashboard_gov_portal_stock_alert_levels.php b/app/Views/home/_dashboard_gov_portal_stock_alert_levels.php
new file mode 100644
index 0000000..2c714fd
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_stock_alert_levels.php
@@ -0,0 +1,23 @@
+<?php
+declare(strict_types=1);
+/**
+ * 재고 경보 4단계 + 단계별 봉투 종류(대략)
+ *
+ * @var list<array{count:int,label:string,class:string,bags:list<string>}> $stockAlerts
+ */
+?>
+<div class="alert-levels">
+  <?php foreach ($stockAlerts as $alert): ?>
+  <div class="alert-box <?= esc($alert['class'], 'attr') ?>">
+    <div class="n"><?= (int) $alert['count'] ?></div>
+    <div class="t"><?= esc($alert['label']) ?></div>
+    <?php if (! empty($alert['bags'])): ?>
+    <ul class="alert-bags" aria-label="<?= esc($alert['label']) ?> 봉투 종류">
+      <?php foreach ($alert['bags'] as $bagName): ?>
+      <li><?= esc($bagName) ?></li>
+      <?php endforeach; ?>
+    </ul>
+    <?php endif; ?>
+  </div>
+  <?php endforeach; ?>
+</div>
diff --git a/app/Views/home/_dashboard_gov_portal_stock_cards_css.php b/app/Views/home/_dashboard_gov_portal_stock_cards_css.php
new file mode 100644
index 0000000..fc712ec
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_stock_cards_css.php
@@ -0,0 +1,157 @@
+    .alert-levels {
+      display: grid;
+      grid-template-columns: repeat(4, 1fr);
+      gap: 0.5rem;
+    }
+    .alert-box {
+      text-align: center;
+      padding: 0.5rem 0.2rem 0.4375rem;
+      border-radius: 4px;
+      color: #fff;
+      font-weight: 700;
+    }
+    .alert-box .n { font-size: 1.25rem; line-height: 1.1; letter-spacing: -0.03em; }
+    .alert-box .t {
+      font-size: 0.6875rem;
+      font-weight: 500;
+      margin-top: 0.125rem;
+      letter-spacing: -0.02em;
+    }
+    .alert-box .alert-bags {
+      list-style: none;
+      margin: 0.35rem 0 0;
+      padding: 0;
+      width: 100%;
+      font-size: 0.5625rem;
+      font-weight: 500;
+      line-height: 1.3;
+      letter-spacing: -0.02em;
+      opacity: 0.92;
+      text-align: center;
+    }
+    .alert-box .alert-bags li {
+      overflow: hidden;
+      text-overflow: ellipsis;
+      white-space: nowrap;
+      padding: 0.05rem 0;
+    }
+    .al-yellow .alert-bags { color: #333; opacity: 1; }
+    .al-blue { background: #3498db; }
+    .al-yellow { background: #f1c40f; color: #333; }
+    .al-yellow .n, .al-yellow .t { color: #333; }
+    .al-orange { background: #f39c12; }
+    .al-red { background: #e74c3c; }
+    .bar-row { margin-bottom: 0.4375rem; }
+    .bar-row .meta {
+      display: flex;
+      justify-content: space-between;
+      font-size: 0.6875rem;
+      color: var(--muted);
+      margin-bottom: 0.15rem;
+      letter-spacing: -0.02em;
+    }
+    .bar-track {
+      height: 7px;
+      background: #f1f5f9;
+      border-radius: 4px;
+      overflow: hidden;
+    }
+    .bar-fill { height: 100%; background: #f59e0b; border-radius: 4px; }
+    .card-low-stock {
+      display: flex;
+      flex-direction: column;
+      min-height: 100%;
+    }
+    .card-low-stock .card-bd {
+      flex: 1;
+      display: flex;
+      flex-direction: column;
+      min-height: 0;
+    }
+    .card-low-stock .low-stock-grid {
+      flex: 1;
+      display: flex;
+      flex-direction: column;
+      justify-content: space-evenly;
+      gap: 0.75rem;
+      min-height: 9.5rem;
+    }
+    .grid .card-low-stock.stock-tall .low-stock-grid {
+      min-height: 100%;
+      gap: 1rem;
+    }
+    .card-low-stock .bar-row {
+      flex: 1 1 0;
+      display: flex;
+      flex-direction: column;
+      justify-content: center;
+      margin-bottom: 0;
+      min-height: 2.75rem;
+    }
+    .grid .card-low-stock.stock-tall .bar-row {
+      min-height: 3.25rem;
+      flex: 1 1 auto;
+    }
+    .card-low-stock .bar-row .meta { margin-bottom: 0.3rem; }
+    .grid .card-low-stock.stock-tall .bar-row .meta {
+      margin-bottom: 0.45rem;
+      font-size: 0.75rem;
+    }
+    .card-low-stock .bar-track {
+      flex: 1 1 auto;
+      height: auto;
+      min-height: 12px;
+      max-height: 2.25rem;
+      border-radius: 6px;
+    }
+    .grid .card-low-stock.stock-tall .bar-track {
+      min-height: 16px;
+      max-height: 3.25rem;
+    }
+    .card-low-stock .bar-fill { border-radius: 6px; }
+    .stock-pair.grid2 {
+      align-items: stretch;
+    }
+    .stock-pair.grid2 .card {
+      display: flex;
+      flex-direction: column;
+      min-height: 100%;
+    }
+    .stock-pair.grid2 .card-stock-alert .card-bd {
+      flex: 1;
+      display: flex;
+      flex-direction: column;
+      min-height: 0;
+    }
+    .stock-pair.grid2 .card-stock-alert .alert-levels {
+      flex: 1;
+      align-items: stretch;
+      min-height: 9.5rem;
+    }
+    .stock-pair.grid2 .card-stock-alert .alert-box {
+      display: flex;
+      flex-direction: column;
+      justify-content: center;
+      align-items: center;
+      height: 100%;
+      min-height: 100%;
+      padding: 0.625rem 0.3rem;
+      box-sizing: border-box;
+      border-radius: 6px;
+    }
+    .stock-pair.grid2 .card-stock-alert .alert-box .n {
+      font-size: 1.35rem;
+    }
+    .stock-pair.grid2 .card-stock-alert .alert-box .alert-bags {
+      font-size: 0.625rem;
+      margin-top: 0.45rem;
+      flex: 1;
+      display: flex;
+      flex-direction: column;
+      justify-content: flex-end;
+      gap: 0.12rem;
+    }
+    .stock-pair.grid2 .card-stock-alert .alert-box .alert-bags li {
+      white-space: normal;
+      line-height: 1.25;
+    }
diff --git a/app/Views/home/_dashboard_gov_portal_stock_cards_pair.php b/app/Views/home/_dashboard_gov_portal_stock_cards_pair.php
new file mode 100644
index 0000000..cc4a732
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_stock_cards_pair.php
@@ -0,0 +1,23 @@
+<?php
+declare(strict_types=1);
+/** @var list<array{name:string,percent:int}> $lowStock */
+?>
+<div class="card card-stock-alert">
+  <div class="card-hd"><span><i class="fa-solid fa-triangle-exclamation"></i> 재고 경보</span></div>
+  <div class="card-bd">
+    <?= view('home/_dashboard_gov_portal_stock_alert_levels', ['stockAlerts' => $stockAlerts]) ?>
+  </div>
+</div>
+<div class="card card-low-stock">
+  <div class="card-hd"><span><i class="fa-solid fa-box-open"></i> 부족 재고</span></div>
+  <div class="card-bd">
+    <div class="low-stock-grid">
+      <?php foreach ($lowStock as $item): ?>
+      <div class="bar-row">
+        <div class="meta"><span><?= esc($item['name']) ?></span><span><?= esc((string) $item['percent']) ?>%</span></div>
+        <div class="bar-track"><div class="bar-fill" style="width:<?= (int) $item['percent'] ?>%"></div></div>
+      </div>
+      <?php endforeach; ?>
+    </div>
+  </div>
+</div>
diff --git a/app/Views/home/_dashboard_gov_portal_strip_home_inner.php b/app/Views/home/_dashboard_gov_portal_strip_home_inner.php
new file mode 100644
index 0000000..1e02daa
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_strip_home_inner.php
@@ -0,0 +1,89 @@
+<?php
+declare(strict_types=1);
+/** gov-portal-strip 메인 대시보드 본문 */
+?>
+<div class="kpi-strip">
+  <div class="kpi-card">
+    <div class="ico"><i class="fa-solid fa-boxes-stacked"></i></div>
+    <div><div class="n ok">양호</div><div class="l">봉투 재고 상태</div></div>
+  </div>
+  <div class="kpi-card">
+    <div class="ico"><i class="fa-solid fa-inbox"></i></div>
+    <div><div class="n">12</div><div class="l">미처리 구매신청</div></div>
+  </div>
+  <div class="kpi-card">
+    <div class="ico"><i class="fa-solid fa-user-check"></i></div>
+    <div><div class="n">4</div><div class="l">승인 대기</div></div>
+  </div>
+  <div class="kpi-card">
+    <div class="ico"><i class="fa-solid fa-location-dot"></i></div>
+    <div><div class="n" style="font-size:.95rem;color:var(--text-dark);"><?= esc($lgLabel) ?></div><div class="l">담당 지자체</div></div>
+  </div>
+</div>
+
+<section class="hero">
+  <div class="hero-hd">
+    <span><i class="fa-solid fa-map"></i> GIS 통합 현황판</span>
+    <a href="<?= base_url('bag/flow') ?>">수불 조회 &gt;</a>
+  </div>
+  <div class="hero-body">
+    <div class="hero-map">
+      <?= view('home/_dashboard_gov_portal_map_panel', [
+          'mapId'       => 'govPortalStripMap',
+          'mapFill'     => true,
+          'lgLabel'     => $lgLabel,
+          'govMapPanel' => $govMapPanel,
+      ]) ?>
+    </div>
+    <div class="hero-tl">
+      <?php foreach ($timeline as $ev): ?>
+      <div class="item">
+        <span class="time"><?= esc($ev['time']) ?></span>
+        <span class="txt"><?= esc($ev['text']) ?></span>
+      </div>
+      <?php endforeach; ?>
+    </div>
+  </div>
+</section>
+
+<div class="grid2 stock-pair">
+  <?= view('home/_dashboard_gov_portal_stock_cards_pair', ['lowStock' => $lowStock, 'stockAlerts' => $stockAlerts]) ?>
+</div>
+
+<div class="grid2">
+  <div class="card">
+    <div class="card-hd"><i class="fa-regular fa-envelope"></i> 메시지</div>
+    <div class="card-bd">
+      <?php foreach ($notices as $n): ?>
+      <div class="notice-row">
+        <span class="notice-t"><?= esc($n['title']) ?></span>
+        <span class="notice-d"><?= esc($n['date']) ?></span>
+      </div>
+      <?php endforeach; ?>
+      <?= view('home/_dashboard_gov_portal_menu_search', [
+          'variant'           => 'inline',
+          'inputId'           => 'menuSearch',
+          'menuSearchOptions' => $menuSearchOptions,
+      ]) ?>
+    </div>
+  </div>
+  <div class="card">
+    <div class="card-hd"><i class="fa-solid fa-chart-column"></i> 최근 7일 신청 · 바로가기</div>
+    <div class="card-bd">
+      <div class="bars">
+        <?php $maxReq = max($weeklyRequests); foreach ($weeklyRequests as $idx => $v): $h = (int) round(($v / $maxReq) * 100); ?>
+        <div class="col"><span><?= esc((string) $v) ?></span><div class="bar" style="height:<?= $h ?>%"></div><span>D<?= 6 - $idx ?></span></div>
+        <?php endforeach; ?>
+      </div>
+      <div class="quick-list" style="margin-top:.75rem;">
+        <?php foreach ($quickLinks as $link): ?>
+        <a href="<?= esc($link['url']) ?>">
+          <i class="fa-solid <?= esc($link['icon'], 'attr') ?>"></i>
+          <?= esc($link['label']) ?>
+          <span><?= esc($link['desc']) ?></span>
+        </a>
+        <?php endforeach; ?>
+      </div>
+    </div>
+  </div>
+</div>
diff --git a/app/Views/home/_dashboard_gov_portal_strip_layout.php b/app/Views/home/_dashboard_gov_portal_strip_layout.php
new file mode 100644
index 0000000..18e1fce
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_strip_layout.php
@@ -0,0 +1,81 @@
+<?php
+declare(strict_types=1);
+/**
+ * gov-portal-strip 공통 페이지 셸 (상단 호버 메뉴 + 프로필 + 가로 MY MENU + 본문)
+ *
+ * @var string $stripInnerView  본문 partial 경로 (home/...)
+ * @var bool $stripIncludeWorkCss  NDMS 작업화면 CSS 포함 여부
+ */
+helper('admin');
+$govPortalNavPartial   = gov_portal_nav_partial_vars(get_defined_vars());
+$activeVariant         = $activeVariant ?? 'strip';
+$stripInnerView        = (string) ($stripInnerView ?? '');
+$stripIncludeWorkCss   = ! empty($stripIncludeWorkCss);
+$stripShowProfileLinks = ($stripShowProfileLinks ?? true) !== false;
+?>
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+<?= view('home/_dashboard_gov_portal_head') ?>
+  <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css"/>
+  <?php if (! $stripIncludeWorkCss): ?>
+  <?= view('home/_dashboard_gov_portal_map_leaflet_assets') ?>
+  <?php endif; ?>
+  <style>
+<?php include __DIR__ . '/_dashboard_gov_portal_brand_css.php'; ?>
+<?php include __DIR__ . '/_dashboard_gov_portal_topnav_css.php'; ?>
+<?php include __DIR__ . '/_dashboard_gov_portal_strip_styles.php'; ?>
+<?php if (! $stripIncludeWorkCss): ?>
+<?php include __DIR__ . '/_dashboard_gov_portal_map_css.php'; ?>
+<?php include __DIR__ . '/_dashboard_gov_portal_menu_search_css.php'; ?>
+<?php include __DIR__ . '/_dashboard_gov_portal_stock_cards_css.php'; ?>
+<?php endif; ?>
+<?php if ($stripIncludeWorkCss): ?>
+<?php include __DIR__ . '/_dashboard_gov_portal_workpage_css.php'; ?>
+    .page.strip-work-page .work-main { padding:0; background:transparent; }
+<?php endif; ?>
+  </style>
+</head>
+<body>
+  <header class="portal-header">
+    <div class="portal-header-inner">
+      <?= view('home/_dashboard_gov_portal_brand', ['brandHref' => base_url('dashboard/gov-portal-strip')]) ?>
+      <?= view('home/_dashboard_gov_portal_topnav_hover', $govPortalNavPartial) ?>
+      <?= view('home/_dashboard_gov_portal_header_utils', [
+          'activeVariant'  => $activeVariant,
+          'portalVariants' => $portalVariants,
+          'mbName'         => $mbName,
+          'levelName'      => $levelName,
+          'lgLabel'        => $lgLabel,
+      ]) ?>
+    </div>
+  </header>
+
+  <div class="page<?= $stripIncludeWorkCss ? ' strip-work-page' : '' ?>">
+    <div class="profile-inline">
+      <div>
+        <div class="name"><?= esc($mbName) ?>님, 환영합니다</div>
+        <div class="sub"><?= esc($lgLabel) ?> · <?= esc($levelName) ?> · 최근접속 <?= date('Y.m.d H:i') ?></div>
+      </div>
+      <?php if ($stripShowProfileLinks): ?>
+      <div style="display:flex;gap:.35rem;flex-wrap:wrap;">
+        <a href="<?= base_url('dashboard/simple') ?>">마이페이지</a>
+        <a href="<?= base_url('logout') ?>">로그아웃</a>
+      </div>
+      <?php endif; ?>
+    </div>
+
+    <?= view('home/_dashboard_gov_portal_strip_my_menu', $govPortalNavPartial) ?>
+
+    <?php if ($stripInnerView !== ''): ?>
+    <div class="<?= $stripIncludeWorkCss ? 'work-main' : 'strip-page-body' ?>">
+      <?= view($stripInnerView, get_defined_vars()) ?>
+    </div>
+    <?php endif; ?>
+  </div>
+
+  <?= view('home/_dashboard_gov_portal_nav_script_base', $govPortalNavPartial) ?>
+  <?= view('home/_dashboard_gov_portal_font_zoom_script') ?>
+</body>
+</html>
diff --git a/app/Views/home/_dashboard_gov_portal_strip_my_menu.php b/app/Views/home/_dashboard_gov_portal_strip_my_menu.php
new file mode 100644
index 0000000..38fa06c
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_strip_my_menu.php
@@ -0,0 +1,41 @@
+<?php
+declare(strict_types=1);
+/**
+ * gov-portal-strip 가로 MY MENU (활성 대메뉴 하위 소메뉴 칩)
+ *
+ * @var list<array> $govNavItems
+ * @var int $govActiveParentIdx
+ * @var string $govActiveChildHref
+ */
+$activeParent = $govNavItems[$govActiveParentIdx] ?? $govNavItems[0] ?? null;
+if ($activeParent === null) {
+    return;
+}
+$children = $activeParent['children'] ?? [];
+if ($children === []) {
+    return;
+}
+$activeChildHref = strtolower(ltrim((string) ($govActiveChildHref ?? ''), '/'));
+$sectionTitle = (string) ($activeParent['name'] ?? 'MY MENU');
+?>
+<nav class="strip-my-menu" aria-label="<?= esc($sectionTitle) ?> 하위 메뉴">
+  <span class="strip-my-menu-title">MY MENU · <?= esc($sectionTitle) ?></span>
+  <div class="strip-my-menu-chips">
+    <?php foreach ($children as $ci => $child): ?>
+    <?php if (($child['href'] ?? '') === ''): ?>
+    <span class="menu-sub" style="opacity:.55;font-size:.75rem;padding:.35rem .5rem;"><?= esc($child['name']) ?></span>
+    <?php else: ?>
+    <?php
+      $childHref = strtolower(ltrim((string) $child['href'], '/'));
+      $isActive = $activeChildHref !== ''
+          ? ($childHref === $activeChildHref)
+          : ($ci === 0);
+    ?>
+    <a href="<?= esc($child['url']) ?>" class="<?= $isActive ? 'active' : '' ?>">
+      <span class="menu-ico"><?= $isActive ? '×' : '+' ?></span>
+      <?= esc($child['name']) ?>
+    </a>
+    <?php endif; ?>
+    <?php endforeach; ?>
+  </div>
+</nav>
diff --git a/app/Views/home/_dashboard_gov_portal_strip_styles.php b/app/Views/home/_dashboard_gov_portal_strip_styles.php
new file mode 100644
index 0000000..551b435
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_strip_styles.php
@@ -0,0 +1,67 @@
+    :root { --navy:#1a2b4b; --navy-deep:#002b4e; --blue:#007bff; --blue-menu:#4a69bd; --teal:#009688; --bg:#f0f4f8; --border:#dde4ec; --text:#444; --text-dark:#222; --muted:#888; --font-scale:1; }
+    * { box-sizing:border-box; margin:0; padding:0; }
+    html { font-size:calc(14px * var(--font-scale)); -webkit-text-size-adjust:100%; }
+    body { font-family:'Pretendard','Malgun Gothic','Noto Sans KR',sans-serif; font-size:.8125rem; font-weight:400; line-height:1.45; letter-spacing:-.02em; color:var(--text); background:var(--bg); min-height:100vh; -webkit-font-smoothing:antialiased; }
+    .page { padding:.875rem 1rem 1.25rem; max-width:1400px; margin:0 auto; }
+    .profile-inline { display:flex; align-items:center; justify-content:space-between; gap:1rem; flex-wrap:wrap; background:#4a5568; color:#fff; padding:1rem; border-radius:12px; margin-bottom:.875rem; }
+    .profile-inline .name { font-size:1rem; font-weight:700; }
+    .profile-inline .sub { font-size:.6875rem; opacity:.8; margin-top:.15rem; }
+    .profile-inline a { color:#fff; font-size:.75rem; font-weight:600; text-decoration:none; border:1px solid rgba(255,255,255,.4); padding:.3rem .55rem; border-radius:4px; }
+    .strip-my-menu {
+      display:flex; flex-wrap:wrap; align-items:center; gap:.35rem;
+      padding:.5rem .75rem; margin-bottom:.875rem;
+      background:#fff; border:1px solid var(--border); border-radius:10px;
+      box-shadow:0 1px 3px rgba(26,43,75,.05);
+    }
+    .strip-my-menu .strip-my-menu-title {
+      font-size:.6875rem; font-weight:700; color:var(--navy);
+      margin-right:.35rem; letter-spacing:.04em; white-space:nowrap;
+    }
+    .strip-my-menu .strip-my-menu-chips { display:flex; flex-wrap:wrap; gap:.35rem; flex:1; }
+    .strip-my-menu a {
+      display:inline-flex; align-items:center; gap:.25rem;
+      padding:.4rem .65rem; border-radius:10px;
+      background:var(--blue-menu); color:#fff; text-decoration:none;
+      font-size:.8125rem; font-weight:600;
+      border:1px solid rgba(255,255,255,.22);
+    }
+    .strip-my-menu a:hover { filter:brightness(1.06); }
+    .strip-my-menu a.active { background:#3d5a9e; border-color:rgba(255,255,255,.4); }
+    .strip-my-menu a .menu-ico { font-size:.625rem; width:.75rem; text-align:center; }
+    .kpi-strip { display:grid; grid-template-columns:repeat(4,1fr); gap:.75rem; margin-bottom:.875rem; }
+    @media(max-width:900px){.kpi-strip{grid-template-columns:repeat(2,1fr)}}
+    .kpi-card { background:#fff; border-radius:12px; border:1px solid var(--border); padding:.75rem 1rem; display:flex; align-items:center; gap:.75rem; box-shadow:0 1px 3px rgba(26,43,75,.05); }
+    .kpi-card .ico { width:40px; height:40px; border-radius:10px; background:#eef6ff; color:var(--blue); display:flex; align-items:center; justify-content:center; font-size:1rem; }
+    .kpi-card .n { font-size:1.35rem; font-weight:700; color:#2563eb; line-height:1.1; }
+    .kpi-card .n.ok { font-size:1.1rem; color:#10b981; }
+    .kpi-card .l { font-size:.6875rem; color:var(--muted); font-weight:600; margin-top:.1rem; }
+    .hero { background:#fff; border-radius:12px; border:1px solid var(--border); overflow:hidden; margin-bottom:.875rem; box-shadow:0 1px 3px rgba(26,43,75,.06); }
+    .hero-hd { display:flex; justify-content:space-between; align-items:center; padding:.6rem .875rem; border-bottom:1px solid var(--border); font-size:1rem; font-weight:700; color:var(--text-dark); }
+    .hero-hd a { font-size:.6875rem; font-weight:600; color:#fff; background:var(--blue); padding:.25rem .5rem; border-radius:3px; text-decoration:none; }
+    .hero-body { display:grid; grid-template-columns:1fr 200px; min-height:200px; }
+    @media(max-width:800px){.hero-body{grid-template-columns:1fr}}
+    .hero-map { position:relative; min-height:220px; overflow:hidden; }
+    .hero-tl { background:var(--navy-deep); color:#fff; padding:.4rem; overflow-y:auto; max-height:220px; }
+    .hero-tl .item { padding:.4rem .35rem; border-bottom:1px solid rgba(255,255,255,.1); font-size:.75rem; }
+    .hero-tl .time { font-weight:700; font-size:.8125rem; display:block; }
+    .hero-tl .txt { color:#4fc3f7; font-weight:600; }
+    .grid2 { display:grid; grid-template-columns:1fr 1fr; gap:.875rem; }
+    @media(max-width:900px){.grid2{grid-template-columns:1fr}}
+    .card { background:#fff; border-radius:12px; border:1px solid var(--border); box-shadow:0 1px 3px rgba(26,43,75,.05); overflow:hidden; }
+    .card-hd { padding:.6rem .875rem; border-bottom:1px solid var(--border); font-weight:700; font-size:1rem; color:var(--text-dark); }
+    .card-hd i { color:var(--blue); margin-right:.3rem; }
+    .card-bd { padding:.875rem 1rem; }
+    .notice-t { font-size:.8125rem; font-weight:600; color:var(--text-dark); }
+    .notice-d { font-size:.6875rem; color:var(--blue); background:#eef6ff; padding:.1rem .35rem; border-radius:2px; font-weight:600; margin-left:.35rem; }
+    .notice-row { padding:.4rem 0; border-bottom:1px dashed #e8edf2; }
+    .bars { display:flex; align-items:flex-end; gap:4px; height:56px; }
+    .bars .col { flex:1; text-align:center; font-size:.625rem; color:var(--muted); font-weight:500; display:flex; flex-direction:column; justify-content:flex-end; gap:2px; }
+    .bars .bar { background:linear-gradient(180deg,#2563eb,#60a5fa); border-radius:3px 3px 0 0; min-height:4px; width:100%; }
+    .quick-list a { display:flex; align-items:center; gap:.5rem; padding:.4rem 0; text-decoration:none; color:var(--text); border-bottom:1px solid #f1f5f9; font-size:.8125rem; font-weight:600; }
+    .quick-list a:last-child { border-bottom:none; }
+    .quick-list a:hover { color:var(--blue); }
+    .quick-list span { font-size:.6875rem; font-weight:400; color:var(--muted); margin-left:auto; }
+    .search-inline { display:flex; gap:.5rem; background:var(--teal); padding:.65rem .75rem; border-radius:10px; color:#fff; align-items:center; margin-top:.5rem; }
+    .search-inline input { flex:1; border:none; border-radius:4px; padding:.4rem .5rem; font-size:.8125rem; font-family:inherit; }
+    .search-inline label { font-weight:700; font-size:.8125rem; white-space:nowrap; }
+    .stock-pair.grid2 { margin-bottom:.875rem; }
diff --git a/app/Views/home/_dashboard_gov_portal_topnav_click.php b/app/Views/home/_dashboard_gov_portal_topnav_click.php
new file mode 100644
index 0000000..a32868c
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_topnav_click.php
@@ -0,0 +1,42 @@
+<?php
+declare(strict_types=1);
+/**
+ * 대메뉴 클릭 → 좌측 MY MENU에 소메뉴 표시 (gov-portal 기본)
+ *
+ * @var list<array> $govNavItems
+ * @var int $govActiveParentIdx
+ * @var string $govCurrentPath
+ * @var list<string> $govDashboardAliases
+ */
+helper('admin');
+?>
+<nav class="portal-top-nav" id="portalTopNavClick" aria-label="대분류 메뉴">
+  <?php foreach ($govNavItems as $pIdx => $item): ?>
+  <?php
+  $isActive = ($pIdx === $govActiveParentIdx);
+  $hasChildren = ! empty($item['hasChildren']);
+  if ($hasChildren):
+  ?>
+  <div class="portal-nav-item">
+    <button type="button"
+            class="portal-nav-trigger <?= $isActive ? 'is-active' : '' ?>"
+            data-parent-idx="<?= (int) $pIdx ?>"
+            aria-expanded="<?= $isActive ? 'true' : 'false' ?>">
+      <?= esc($item['name']) ?>
+    </button>
+  </div>
+  <?php elseif ($item['href'] !== ''): ?>
+  <div class="portal-nav-item">
+    <a href="<?= esc($item['url']) ?>"
+       class="portal-nav-link <?= $isActive ? 'is-active' : '' ?>"
+       data-parent-idx="<?= (int) $pIdx ?>">
+      <?= esc($item['name']) ?>
+    </a>
+  </div>
+  <?php else: ?>
+  <div class="portal-nav-item">
+    <span class="portal-nav-trigger" style="opacity:.5;cursor:default;"><?= esc($item['name']) ?></span>
+  </div>
+  <?php endif; ?>
+  <?php endforeach; ?>
+</nav>
diff --git a/app/Views/home/_dashboard_gov_portal_topnav_css.php b/app/Views/home/_dashboard_gov_portal_topnav_css.php
new file mode 100644
index 0000000..1775689
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_topnav_css.php
@@ -0,0 +1,171 @@
+    /* 상단 메뉴바 — 기본·변형 동일 높이 */
+    .portal-header {
+      background: var(--navy);
+      color: #fff;
+      flex-shrink: 0;
+    }
+    .portal-header-inner {
+      display: flex;
+      align-items: stretch;
+      justify-content: space-between;
+      padding: 0 1rem;
+      min-height: 48px;
+      gap: 0.5rem;
+      flex-wrap: wrap;
+    }
+    .portal-top-nav {
+      display: flex;
+      flex-wrap: wrap;
+      align-items: stretch;
+      gap: 0 0.25rem;
+      min-height: 48px;
+      font-size: 0.875rem;
+      font-weight: 600;
+    }
+    .portal-nav-item {
+      display: flex;
+      align-items: stretch;
+      position: relative;
+    }
+    .portal-nav-link,
+    .portal-nav-trigger {
+      display: inline-flex;
+      align-items: center;
+      padding: 0 0.625rem;
+      min-height: 48px;
+      box-sizing: border-box;
+      color: rgba(255,255,255,.9);
+      text-decoration: none;
+      border: none;
+      border-bottom: 4px solid transparent;
+      background: transparent;
+      font: inherit;
+      letter-spacing: -0.02em;
+      cursor: pointer;
+      white-space: nowrap;
+    }
+    .portal-nav-link:hover,
+    .portal-nav-trigger:hover {
+      color: #fff;
+      font-weight: 700;
+    }
+    .portal-nav-link.is-active,
+    .portal-nav-trigger.is-active {
+      color: #fff;
+      font-weight: 700;
+      border-bottom-color: #fff;
+    }
+    .portal-nav-dropdown {
+      position: absolute;
+      left: 0;
+      top: 100%;
+      z-index: 300;
+      margin-top: -2px;
+      padding-top: 4px;
+      min-width: 12rem;
+      display: none;
+    }
+    .portal-nav-item:hover .portal-nav-dropdown,
+    .portal-nav-item:focus-within .portal-nav-dropdown {
+      display: block;
+    }
+    .portal-nav-dropdown-panel {
+      background: #fff;
+      border: 1px solid var(--border);
+      border-radius: 6px;
+      box-shadow: 0 6px 16px rgba(26,43,75,.12);
+      padding: 0.25rem 0;
+    }
+    .portal-nav-dropdown-panel a {
+      display: block;
+      padding: 0.45rem 0.75rem;
+      font-size: 0.8125rem;
+      font-weight: 600;
+      color: #334155;
+      text-decoration: none;
+      white-space: nowrap;
+    }
+    .portal-nav-dropdown-panel a:hover {
+      background: #eff6ff;
+      color: var(--blue-ui);
+    }
+    .portal-nav-dropdown-panel a.is-active {
+      background: #eff6ff;
+      color: var(--blue-ui);
+      font-weight: 700;
+    }
+    .portal-nav-dropdown-panel .no-link {
+      display: block;
+      padding: 0.45rem 0.75rem;
+      font-size: 0.8125rem;
+      color: #94a3b8;
+      cursor: default;
+    }
+    .portal-header-utils {
+      display: flex;
+      align-items: center;
+      gap: 0.5rem;
+      font-size: 0.75rem;
+      color: rgba(255,255,255,.92);
+      flex-wrap: wrap;
+      min-height: 48px;
+    }
+    .portal-header-utils .user-line {
+      max-width: 11rem;
+      overflow: hidden;
+      text-overflow: ellipsis;
+      white-space: nowrap;
+    }
+    .portal-header-utils .extend-btn {
+      background: var(--blue-ui);
+      border: none;
+      color: #fff;
+      padding: 0.25rem 0.5rem;
+      border-radius: 3px;
+      font-size: 0.6875rem;
+      font-weight: 600;
+      cursor: pointer;
+    }
+    .portal-header-utils .font-zoom {
+      display: inline-flex;
+      align-items: center;
+      gap: 0.2rem;
+      font-size: 0.6875rem;
+      border: 1px solid rgba(255,255,255,.25);
+      border-radius: 3px;
+      padding: 0.125rem 0.25rem;
+      background: rgba(0,0,0,.12);
+    }
+    .portal-header-utils .font-zoom button {
+      background: transparent;
+      border: none;
+      color: #fff;
+      width: 1.125rem;
+      height: 1.125rem;
+      cursor: pointer;
+      padding: 0;
+    }
+    .portal-header-utils .util-ico {
+      color: inherit;
+      text-decoration: none;
+      opacity: 0.88;
+      font-size: 0.875rem;
+      padding: 0.2rem;
+    }
+    .portal-header-utils .util-ico:hover { opacity: 1; color: #fff; }
+    .variant-nav {
+      display: inline-flex;
+      gap: 0.125rem;
+      padding: 0.125rem;
+      background: rgba(0,0,0,.15);
+      border-radius: 4px;
+    }
+    .variant-nav a {
+      font-size: 0.6875rem;
+      font-weight: 600;
+      padding: 0.2rem 0.45rem;
+      border-radius: 3px;
+      color: rgba(255,255,255,.78);
+      text-decoration: none;
+    }
+    .variant-nav a.on, .variant-nav a:hover { background: rgba(255,255,255,.18); color: #fff; }
diff --git a/app/Views/home/_dashboard_gov_portal_topnav_hover.php b/app/Views/home/_dashboard_gov_portal_topnav_hover.php
new file mode 100644
index 0000000..823620c
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_topnav_hover.php
@@ -0,0 +1,59 @@
+<?php
+declare(strict_types=1);
+/**
+ * 대메뉴 호버 시 소메뉴 드롭다운 (gov-portal-strip)
+ *
+ * @var list<array> $govNavItems
+ * @var int $govActiveParentIdx
+ * @var string $govCurrentPath
+ * @var list<string> $govDashboardAliases
+ */
+helper('admin');
+?>
+<nav class="portal-top-nav" aria-label="대분류 메뉴">
+  <?php foreach ($govNavItems as $pIdx => $item): ?>
+  <?php
+  $isActive = ($pIdx === $govActiveParentIdx);
+  $parentHref = $item['href'] ?? '';
+  $hasChildren = ! empty($item['hasChildren']);
+  $activeChild = null;
+  if ($hasChildren && ! empty($siteNavTree[$pIdx])) {
+      $activeChild = menu_active_child_for_parent($siteNavTree[$pIdx], $govCurrentPath, $govDashboardAliases);
+  }
+  ?>
+  <div class="portal-nav-item">
+    <?php if ($hasChildren): ?>
+    <?php if ($parentHref !== ''): ?>
+    <a href="<?= esc($item['url']) ?>" class="portal-nav-link <?= $isActive ? 'is-active' : '' ?>">
+      <?= esc($item['name']) ?>
+    </a>
+    <?php else: ?>
+    <span class="portal-nav-trigger <?= $isActive ? 'is-active' : '' ?>" tabindex="0"><?= esc($item['name']) ?></span>
+    <?php endif; ?>
+    <div class="portal-nav-dropdown">
+      <div class="portal-nav-dropdown-panel">
+        <?php foreach ($item['children'] as $child): ?>
+        <?php if ($child['href'] !== ''): ?>
+        <?php
+          $childActive = $activeChild !== null
+              && (int) ($activeChild->mm_idx ?? 0) === (int) ($child['idx'] ?? 0);
+        ?>
+        <a href="<?= esc($child['url']) ?>" class="<?= $childActive ? 'is-active' : '' ?>">
+          <?= esc($child['name']) ?>
+        </a>
+        <?php else: ?>
+        <span class="no-link" title="메뉴 링크 미설정"><?= esc($child['name']) ?></span>
+        <?php endif; ?>
+        <?php endforeach; ?>
+      </div>
+    </div>
+    <?php elseif ($parentHref !== ''): ?>
+    <a href="<?= esc($item['url']) ?>" class="portal-nav-link <?= $isActive ? 'is-active' : '' ?>">
+      <?= esc($item['name']) ?>
+    </a>
+    <?php else: ?>
+    <span class="portal-nav-trigger" style="opacity:.5;"><?= esc($item['name']) ?></span>
+    <?php endif; ?>
+  </div>
+  <?php endforeach; ?>
+</nav>
diff --git a/app/Views/home/_dashboard_gov_portal_variant_nav.php b/app/Views/home/_dashboard_gov_portal_variant_nav.php
new file mode 100644
index 0000000..aa5f9ee
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_variant_nav.php
@@ -0,0 +1,17 @@
+<?php
+declare(strict_types=1);
+/** @var array<int, array{label: string, url: string}> $portalVariants */
+/** @var string $activeVariant base|alt|strip */
+?>
+<nav class="variant-nav" aria-label="포털 시안 전환">
+  <?php foreach ($portalVariants as $v):
+      $key = match ($v['label']) {
+          '기본' => 'base',
+          '변형' => 'strip',
+          default => '',
+      };
+      $isActive = ($activeVariant ?? '') === $key;
+  ?>
+  <a href="<?= esc($v['url']) ?>" class="<?= $isActive ? 'on' : '' ?>"><?= esc($v['label']) ?></a>
+  <?php endforeach; ?>
+</nav>
diff --git a/app/Views/home/_dashboard_gov_portal_workpage_css.php b/app/Views/home/_dashboard_gov_portal_workpage_css.php
new file mode 100644
index 0000000..fc944bb
--- /dev/null
+++ b/app/Views/home/_dashboard_gov_portal_workpage_css.php
@@ -0,0 +1,192 @@
+    .main.work-main {
+      flex: 1;
+      min-width: 0;
+      overflow: auto;
+      background: #f5f7fa;
+      padding: 0.75rem 1rem 1.5rem;
+    }
+    .work-breadcrumb {
+      font-size: 0.6875rem;
+      color: #888;
+      margin-bottom: 0.5rem;
+      letter-spacing: -0.02em;
+    }
+    .work-breadcrumb a { color: #666; text-decoration: none; }
+    .work-breadcrumb a:hover { text-decoration: underline; }
+    .work-breadcrumb .sep { margin: 0 0.35rem; color: #bbb; }
+    .work-page-hd {
+      display: flex;
+      flex-wrap: wrap;
+      align-items: center;
+      justify-content: space-between;
+      gap: 0.75rem;
+      margin-bottom: 0.75rem;
+    }
+    .work-page-title {
+      display: flex;
+      align-items: center;
+      gap: 0.5rem;
+      font-size: 1.125rem;
+      font-weight: 700;
+      color: #222;
+      letter-spacing: -0.03em;
+    }
+    .work-page-title .fav {
+      color: #f59e0b;
+      font-size: 0.875rem;
+      cursor: pointer;
+      opacity: 0.85;
+    }
+    .work-actions { display: flex; flex-wrap: wrap; gap: 0.375rem; }
+    .btn-portal {
+      display: inline-flex;
+      align-items: center;
+      gap: 0.35rem;
+      padding: 0.4rem 0.85rem;
+      font-size: 0.75rem;
+      font-weight: 600;
+      border-radius: 3px;
+      border: 1px solid transparent;
+      text-decoration: none;
+      cursor: pointer;
+      letter-spacing: -0.02em;
+      line-height: 1.3;
+    }
+    .btn-portal-primary {
+      background: #00205b;
+      color: #fff;
+      border-color: #00205b;
+    }
+    .btn-portal-primary:hover { background: #003080; }
+    .btn-portal-secondary {
+      background: #fff;
+      color: #333;
+      border-color: #c5cdd8;
+    }
+    .btn-portal-secondary:hover { background: #f8fafc; }
+    .btn-portal-search {
+      background: #3366ff;
+      color: #fff;
+      border-color: #3366ff;
+    }
+    .btn-portal-search:hover { background: #2952cc; }
+    .btn-portal-reset {
+      background: #fff;
+      color: #555;
+      border-color: #c5cdd8;
+    }
+    .search-panel {
+      background: #fff;
+      border: 1px solid #d1d5db;
+      margin-bottom: 0.75rem;
+    }
+    .search-panel table {
+      width: 100%;
+      border-collapse: collapse;
+      font-size: 0.75rem;
+    }
+    .search-panel th {
+      width: 10%;
+      min-width: 5.5rem;
+      background: #f8fafc;
+      border: 1px solid #e5e7eb;
+      padding: 0.45rem 0.65rem;
+      font-weight: 600;
+      color: #444;
+      text-align: left;
+      vertical-align: middle;
+    }
+    .search-panel td {
+      border: 1px solid #e5e7eb;
+      padding: 0.35rem 0.5rem;
+      background: #fff;
+    }
+    .search-panel input,
+    .search-panel select {
+      width: 100%;
+      max-width: 14rem;
+      border: 1px solid #d1d5db;
+      padding: 0.3rem 0.45rem;
+      font-size: 0.75rem;
+      font-family: inherit;
+      border-radius: 2px;
+    }
+    .search-panel-foot {
+      display: flex;
+      justify-content: flex-end;
+      gap: 0.35rem;
+      padding: 0.5rem 0.65rem;
+      border-top: 1px solid #e5e7eb;
+      background: #fafbfc;
+    }
+    .table-toolbar {
+      display: flex;
+      flex-wrap: wrap;
+      align-items: center;
+      justify-content: space-between;
+      gap: 0.5rem;
+      margin-bottom: 0.4rem;
+      font-size: 0.75rem;
+    }
+    .table-toolbar .total strong { color: #3366ff; font-weight: 700; }
+    .table-toolbar .tools { display: flex; flex-wrap: wrap; align-items: center; gap: 0.35rem; }
+    .table-toolbar select {
+      border: 1px solid #d1d5db;
+      padding: 0.25rem 0.4rem;
+      font-size: 0.75rem;
+    }
+    .portal-data-table-wrap {
+      background: #fff;
+      border: 1px solid #d1d5db;
+      overflow: auto;
+    }
+    .portal-data-table {
+      width: 100%;
+      border-collapse: collapse;
+      font-size: 0.75rem;
+    }
+    .portal-data-table thead th {
+      background: #e8eef5;
+      color: #00205b;
+      font-weight: 700;
+      text-align: center;
+      padding: 0.5rem 0.4rem;
+      border: 1px solid #d1d5db;
+      white-space: nowrap;
+    }
+    .portal-data-table tbody td {
+      border: 1px solid #e5e7eb;
+      padding: 0.4rem 0.5rem;
+      text-align: center;
+      color: #333;
+    }
+    .portal-data-table tbody tr:nth-child(even) { background: #f9fafb; }
+    .portal-data-table tbody tr:hover { background: #eef6ff; }
+    .portal-data-table tbody tr.is-selected { background: #dbeafe; }
+    .portal-data-table tbody td.text-left { text-align: left; }
+    .portal-data-table tbody td a { color: #3366ff; text-decoration: none; }
+    .portal-data-table tbody td a:hover { text-decoration: underline; }
+    .portal-data-table .empty-row td {
+      padding: 2rem;
+      color: #888;
+      text-align: center;
+    }
+    .detail-section {
+      margin-top: 1rem;
+    }
+    .detail-section-hd {
+      font-size: 0.8125rem;
+      font-weight: 700;
+      color: #222;
+      margin-bottom: 0.4rem;
+      padding-bottom: 0.35rem;
+      border-bottom: 2px solid #00205b;
+    }
+    .flash-banner {
+      margin-bottom: 0.65rem;
+      padding: 0.5rem 0.75rem;
+      border-radius: 4px;
+      font-size: 0.75rem;
+    }
+    .flash-banner.ok { background: #ecfdf5; border: 1px solid #a7f3d0; color: #065f46; }
+    .flash-banner.err { background: #fef2f2; border: 1px solid #fecaca; color: #991b1b; }
diff --git a/app/Views/home/_gov_portal_code_kinds_body.php b/app/Views/home/_gov_portal_code_kinds_body.php
new file mode 100644
index 0000000..690e3e5
--- /dev/null
+++ b/app/Views/home/_gov_portal_code_kinds_body.php
@@ -0,0 +1,224 @@
+<?php
+declare(strict_types=1);
+/** @var list<object> $codeKinds */
+/** @var array<int,int> $countMap */
+/** @var bool $canManageKinds */
+/** @var bool $canManageDetails */
+/** @var object|null $selectedKind */
+/** @var list<object> $detailList */
+/** @var array<int,bool> $rowCanEdit */
+/** @var int $totalCount */
+/** @var array<string,string> $filters */
+/** @var string $pageBaseUrl */
+
+$canManageKinds   = ! empty($canManageKinds);
+$canManageDetails = ! empty($canManageDetails);
+$selectedKindId   = (int) ($selectedKind->ck_idx ?? 0);
+$filters          = is_array($filters ?? null) ? $filters : [];
+$activeVariant    = (string) ($activeVariant ?? 'base');
+$pageBaseUrl      = (string) ($pageBaseUrl ?? site_url(gov_portal_code_kinds_portal_path($activeVariant)));
+
+$buildUrl = static function (array $extra = []) use ($filters, $selectedKindId, $pageBaseUrl): string {
+    $q = array_merge([
+        'search' => '1',
+        'q_code' => $filters['q_code'] ?? '',
+        'q_name' => $filters['q_name'] ?? '',
+        'q_state' => $filters['q_state'] ?? '',
+        'ck_idx' => $selectedKindId > 0 ? (string) $selectedKindId : '',
+    ], $extra);
+    foreach ($q as $k => $v) {
+        if ($v === '' || $v === null) {
+            unset($q[$k]);
+        }
+    }
+
+    return $pageBaseUrl . '?' . http_build_query($q);
+};
+?>
+<nav class="work-breadcrumb" aria-label="breadcrumb">
+  <a href="<?= base_url($activeVariant === 'strip' ? 'dashboard/gov-portal-strip' : 'dashboard/gov-portal') ?>">Home</a>
+  <span class="sep">&gt;</span>
+  <span>시스템관리</span>
+  <span class="sep">&gt;</span>
+  <span>기본 코드관리(포털 UI 시안)</span>
+</nav>
+
+<div class="work-page-hd">
+  <h1 class="work-page-title">
+    <span>기본 코드관리</span>
+    <span style="font-size:0.75rem;font-weight:600;color:#666;">포털 UI 시안</span>
+    <i class="fa-regular fa-star fav" title="즐겨찾기(목업)" aria-hidden="true"></i>
+  </h1>
+  <div class="work-actions">
+    <?php if ($canManageKinds): ?>
+    <a href="<?= base_url('admin/code-kinds/create') ?>" class="btn-portal btn-portal-primary">
+      <i class="fa-solid fa-plus"></i> 등록
+    </a>
+    <?php endif; ?>
+    <a href="<?= base_url('bag/code-kinds') ?>" class="btn-portal btn-portal-secondary" title="운영 중인 기본 코드관리 화면">
+      <i class="fa-solid fa-table-columns"></i> 운영 화면 (/bag/code-kinds)
+    </a>
+  </div>
+</div>
+
+<?php if (session()->getFlashdata('success')): ?>
+<div class="flash-banner ok"><?= esc(session()->getFlashdata('success')) ?></div>
+<?php endif; ?>
+<?php if (session()->getFlashdata('error')): ?>
+<div class="flash-banner err"><?= esc(session()->getFlashdata('error')) ?></div>
+<?php endif; ?>
+
+<form method="get" action="<?= esc($pageBaseUrl, 'attr') ?>" class="search-panel">
+  <input type="hidden" name="search" value="1"/>
+  <?php if ($selectedKindId > 0): ?>
+  <input type="hidden" name="ck_idx" value="<?= $selectedKindId ?>"/>
+  <?php endif; ?>
+  <table>
+    <tbody>
+      <tr>
+        <th>코드</th>
+        <td><input type="text" name="q_code" value="<?= esc($filters['q_code'] ?? '') ?>" placeholder="종류 코드"/></td>
+        <th>코드명</th>
+        <td><input type="text" name="q_name" value="<?= esc($filters['q_name'] ?? '') ?>" placeholder="종류명"/></td>
+        <th>사용여부</th>
+        <td>
+          <select name="q_state">
+            <option value="">전체</option>
+            <option value="1" <?= ($filters['q_state'] ?? '') === '1' ? 'selected' : '' ?>>사용</option>
+            <option value="0" <?= ($filters['q_state'] ?? '') === '0' ? 'selected' : '' ?>>미사용</option>
+          </select>
+        </td>
+      </tr>
+    </tbody>
+  </table>
+  <div class="search-panel-foot">
+    <a href="<?= esc($pageBaseUrl, 'attr') ?>" class="btn-portal btn-portal-reset">
+      <i class="fa-solid fa-rotate-left"></i> 초기화
+    </a>
+    <button type="submit" class="btn-portal btn-portal-search">
+      <i class="fa-solid fa-magnifying-glass"></i> 검색
+    </button>
+  </div>
+</form>
+
+<section aria-labelledby="codeKindTableLabel">
+  <div class="table-toolbar">
+    <div class="total">전체 <strong><?= number_format($totalCount) ?></strong> 건</div>
+    <div class="tools">
+      <span class="text-gray-500">코드 종류</span>
+    </div>
+  </div>
+  <div class="portal-data-table-wrap">
+    <table class="portal-data-table" id="codeKindTableLabel">
+      <thead>
+        <tr>
+          <th class="w-12">번호</th>
+          <th class="w-20">코드</th>
+          <th>코드명</th>
+          <th class="w-20">세부코드</th>
+          <th class="w-16">사용여부</th>
+          <th class="w-28">등록일</th>
+          <?php if ($canManageKinds): ?>
+          <th class="w-24">작업</th>
+          <?php endif; ?>
+        </tr>
+      </thead>
+      <tbody>
+      <?php if ($codeKinds !== []): ?>
+        <?php $i = 0; foreach ($codeKinds as $row): $i++; ?>
+        <?php $isSelected = (int) $row->ck_idx === $selectedKindId; ?>
+        <tr class="<?= $isSelected ? 'is-selected' : '' ?>"
+            onclick="window.location.href='<?= esc($buildUrl(['ck_idx' => (string) $row->ck_idx]), 'attr') ?>'"
+            style="cursor:pointer">
+          <td><?= (string) $i ?></td>
+          <td class="font-mono"><?= esc($row->ck_code) ?></td>
+          <td class="text-left"><?= esc($row->ck_name) ?></td>
+          <td><?= (int) ($countMap[$row->ck_idx] ?? 0) ?>개</td>
+          <td><?= (int) ($row->ck_state ?? 0) === 1 ? '사용' : '미사용' ?></td>
+          <td><?= esc($row->ck_regdate ?? '') ?></td>
+          <?php if ($canManageKinds): ?>
+          <td onclick="event.stopPropagation()">
+            <a href="<?= base_url('admin/code-kinds/edit/' . (int) $row->ck_idx) ?>">수정</a>
+          </td>
+          <?php endif; ?>
+        </tr>
+        <?php endforeach; ?>
+      <?php else: ?>
+        <tr class="empty-row">
+          <td colspan="<?= $canManageKinds ? '7' : '6' ?>">등록된 코드 종류가 없습니다.</td>
+        </tr>
+      <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+</section>
+
+<?php if ($selectedKind !== null): ?>
+<section class="detail-section" aria-labelledby="codeDetailTableLabel">
+  <h2 class="detail-section-hd" id="codeDetailTableLabel">
+    세부코드 — <?= esc($selectedKind->ck_name) ?> (<?= esc($selectedKind->ck_code) ?>)
+  </h2>
+  <div class="table-toolbar">
+    <div class="total">세부 <strong><?= number_format(count($detailList)) ?></strong> 건</div>
+    <div class="tools">
+      <?php if ($canManageDetails): ?>
+      <a href="<?= base_url('admin/code-details/' . (int) $selectedKind->ck_idx . '/create') ?>" class="btn-portal btn-portal-primary">
+        <i class="fa-solid fa-plus"></i> 세부코드 등록
+      </a>
+      <?php endif; ?>
+    </div>
+  </div>
+  <div class="portal-data-table-wrap">
+    <table class="portal-data-table">
+      <thead>
+        <tr>
+          <th>번호</th>
+          <th>코드</th>
+          <th>코드명</th>
+          <th>범위</th>
+          <th>정렬</th>
+          <th>사용여부</th>
+          <th>등록일</th>
+          <?php if ($canManageDetails): ?>
+          <th>작업</th>
+          <?php endif; ?>
+        </tr>
+      </thead>
+      <tbody>
+      <?php if ($detailList !== []): ?>
+        <?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><?= (string) $dNo ?></td>
+          <td class="font-mono"><?= esc($row->cd_code) ?></td>
+          <td class="text-left"><?= esc($row->cd_name) ?></td>
+          <td><?= esc($scopeLabel) ?></td>
+          <td><?= (int) ($row->cd_sort ?? 0) ?></td>
+          <td><?= (int) ($row->cd_state ?? 0) === 1 ? '사용' : '미사용' ?></td>
+          <td><?= esc($row->cd_regdate ?? '') ?></td>
+          <?php if ($canManageDetails): ?>
+          <td>
+            <?php if (! empty($rowCanEdit[$row->cd_idx])): ?>
+            <a href="<?= base_url('admin/code-details/edit/' . (int) $row->cd_idx) ?>">수정</a>
+            <?php else: ?>
+            <span style="color:#aaa">—</span>
+            <?php endif; ?>
+          </td>
+          <?php endif; ?>
+        </tr>
+        <?php endforeach; ?>
+      <?php else: ?>
+        <tr class="empty-row">
+          <td colspan="<?= $canManageDetails ? '8' : '7' ?>">등록된 세부코드가 없습니다.</td>
+        </tr>
+      <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+</section>
+<?php elseif ($codeKinds !== []): ?>
+<p style="font-size:0.75rem;color:#888;margin-top:0.75rem;">위 표에서 코드 종류를 선택하면 세부코드가 표시됩니다.</p>
+<?php endif; ?>
diff --git a/app/Views/home/dashboard_gov_portal.php b/app/Views/home/dashboard_gov_portal.php
new file mode 100644
index 0000000..761455f
--- /dev/null
+++ b/app/Views/home/dashboard_gov_portal.php
@@ -0,0 +1,638 @@
+<?php
+declare(strict_types=1);
+/**
+ * 공공 포털형 UI — 기본 레이아웃 (좌측 MY MENU)
+ *
+ * @var string $lgLabel
+ * @var string $activeVariant
+ */
+helper('admin');
+$govPortalNavPartial = gov_portal_nav_partial_vars(get_defined_vars());
+?>
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+<?= view('home/_dashboard_gov_portal_head') ?>
+  <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css"/>
+  <?= view('home/_dashboard_gov_portal_map_leaflet_assets') ?>
+  <style>
+    :root {
+      --navy: #1a2b4b;
+      --navy-deep: #002b4e;
+      --blue: #0056b3;
+      --blue-ui: #007bff;
+      --blue-menu: #4a69bd;
+      --blue-light: #eef6ff;
+      --teal: #009688;
+      --bg: #f0f4f8;
+      --card: #fff;
+      --text: #444;
+      --text-dark: #222;
+      --muted: #888;
+      --border: #dde4ec;
+      --font-scale: 1;
+    }
+    * { box-sizing: border-box; margin: 0; padding: 0; }
+    html {
+      font-size: calc(14px * var(--font-scale));
+      -webkit-text-size-adjust: 100%;
+    }
+    body {
+      font-family: 'Pretendard', 'Malgun Gothic', 'Apple SD Gothic Neo', 'Noto Sans KR', sans-serif;
+      font-size: 0.8125rem; /* ~13px @14px root — 본문 */
+      font-weight: 400;
+      line-height: 1.45;
+      letter-spacing: -0.01em;
+      color: var(--text);
+      background: var(--bg);
+      min-height: 100vh;
+      display: flex;
+      flex-direction: column;
+      -webkit-font-smoothing: antialiased;
+      -moz-osx-font-smoothing: grayscale;
+    }
+<?php include __DIR__ . '/_dashboard_gov_portal_brand_css.php'; ?>
+<?php include __DIR__ . '/_dashboard_gov_portal_topnav_css.php'; ?>
+    .layout {
+      display: flex;
+      flex: 1;
+      min-height: 0;
+    }
+    /* 좌측 사이드 */
+    .sidebar {
+      width: 168px;
+      flex-shrink: 0;
+      background: #fff;
+      border-right: 1px solid var(--border);
+      display: flex;
+      flex-direction: column;
+      font-size: 0.8125rem;
+    }
+    .my-menu-hd {
+      background: var(--navy);
+      color: #fff;
+      padding: 0.5rem 0.625rem;
+      font-weight: 700;
+      font-size: 0.6875rem; /* 11px — MY MENU 라벨 */
+      letter-spacing: 0.04em;
+    }
+    .my-menu-list { list-style: none; padding: 0.375rem 0.25rem; flex: 1; }
+    .my-menu-list li { margin: 0.1875rem 0.375rem; }
+    .my-menu-list a,
+    .my-menu-list .menu-sub {
+      display: flex;
+      align-items: center;
+      gap: 0.375rem;
+      padding: 0.4375rem 0.625rem;
+      margin: 0;
+      border-radius: 10px;
+      border: 1px solid rgba(255, 255, 255, 0.22);
+      text-decoration: none;
+      font-size: 0.8125rem; /* 13px */
+      font-weight: 600;
+      line-height: 1.35;
+      letter-spacing: -0.02em;
+      box-sizing: border-box;
+      transition: filter 0.15s ease, border-color 0.15s ease, box-shadow 0.15s ease;
+    }
+    .my-menu-list a {
+      color: #fff;
+      background: var(--blue-menu);
+    }
+    .my-menu-list a .menu-ico,
+    .my-menu-list .menu-sub .menu-ico {
+      font-size: 0.625rem;
+      opacity: .9;
+      width: 0.75rem;
+      text-align: center;
+      flex-shrink: 0;
+    }
+    .my-menu-list a:hover { filter: brightness(1.06); border-color: rgba(255, 255, 255, 0.35); }
+    .my-menu-list a.active {
+      background: #3d5a9e;
+      font-weight: 700;
+      border-color: rgba(255, 255, 255, 0.4);
+      box-shadow: 0 1px 3px rgba(26, 43, 75, 0.12);
+    }
+    .my-menu-list a.menu-sub,
+    .my-menu-list .menu-sub {
+      background: var(--blue-light);
+      color: var(--blue);
+      font-size: 0.75rem;
+      font-weight: 600;
+      border-color: rgba(0, 86, 179, 0.18);
+    }
+    .sidebar-blocks { margin-top: auto; }
+    .sb-teal {
+      background: var(--teal);
+      color: #fff;
+      padding: 0.75rem 0.625rem;
+      font-size: 0.6875rem;
+      line-height: 1.5;
+      letter-spacing: -0.02em;
+    }
+    .sb-teal i { font-size: 1.125rem; margin-bottom: 0.25rem; display: block; }
+    .sb-gray {
+      background: #4a5568;
+      color: #fff;
+      padding: 0.625rem;
+      font-size: 0.6875rem;
+      line-height: 1.45;
+    }
+    .sb-links {
+      padding: 0.625rem;
+      background: #f5f7fa;
+      font-size: 0.6875rem;
+    }
+    .sb-links a {
+      display: block;
+      color: #555;
+      text-decoration: none;
+      padding: 0.1875rem 0;
+      letter-spacing: -0.02em;
+      font-weight: 600;
+    }
+    .sb-links a:hover { color: var(--blue-ui); }
+
+    /* 메인 그리드 */
+    .main {
+      flex: 1;
+      padding: 0.875rem 1rem 1rem;
+      overflow-y: auto;
+    }
+    .grid {
+      display: grid;
+      grid-template-columns: repeat(12, 1fr);
+      gap: 0.875rem; /* ~14px */
+      align-items: stretch;
+    }
+    .grid .card-low-stock.stock-tall {
+      grid-row: span 2;
+    }
+    .card {
+      background: var(--card);
+      border-radius: 12px;
+      box-shadow: 0 1px 3px rgba(26,43,75,.06), 0 2px 8px rgba(26,43,75,.04);
+      border: 1px solid var(--border);
+      overflow: hidden;
+    }
+    .card-hd {
+      display: flex;
+      align-items: center;
+      justify-content: space-between;
+      padding: 0.625rem 0.875rem;
+      border-bottom: 1px solid var(--border);
+      font-weight: 700;
+      font-size: 1rem; /* ~16px 카드 제목 */
+      color: var(--text-dark);
+      letter-spacing: -0.03em;
+      line-height: 1.3;
+    }
+    .card-hd i {
+      color: var(--blue-ui);
+      margin-right: 0.3rem;
+      font-size: 0.875rem;
+    }
+    .card-bd { padding: 0.875rem 1rem; }
+    .span-3 { grid-column: span 3; }
+    .span-4 { grid-column: span 4; }
+    .span-5 { grid-column: span 5; }
+    .span-6 { grid-column: span 6; }
+    .span-8 { grid-column: span 8; }
+    .span-12 { grid-column: span 12; }
+    @media (max-width: 1200px) {
+      .span-3, .span-4, .span-5, .span-6, .span-8 { grid-column: span 12; }
+      .grid .card-low-stock.stock-tall { grid-row: span 1; }
+      .sidebar { width: 100%; border-right: none; border-bottom: 1px solid var(--border); }
+      .layout { flex-direction: column; }
+      .my-menu-list { display: flex; flex-wrap: wrap; }
+    }
+
+    .card-welcome {
+      background: #4a5568;
+      color: #fff;
+      border: none;
+      box-shadow: 0 2px 6px rgba(74,85,104,.25);
+    }
+    .card-welcome .card-bd { padding: 1rem 0.875rem; }
+    .welcome-hi {
+      font-size: 0.75rem;
+      color: rgba(255,255,255,.75);
+      letter-spacing: -0.02em;
+    }
+    .welcome-name {
+      font-size: 1rem;
+      font-weight: 700;
+      margin: 0.25rem 0 0.375rem;
+      letter-spacing: -0.03em;
+    }
+    .welcome-meta {
+      font-size: 0.6875rem;
+      color: rgba(255,255,255,.7);
+      line-height: 1.5;
+      letter-spacing: -0.02em;
+    }
+    .welcome-btns { display: flex; gap: 0.375rem; margin-top: 0.625rem; }
+    .welcome-btns a {
+      padding: 0.3125rem 0.625rem;
+      border-radius: 4px;
+      font-size: 0.75rem;
+      font-weight: 500;
+      text-decoration: none;
+      border: 1px solid rgba(255,255,255,.35);
+      background: rgba(255,255,255,.08);
+      color: #fff;
+      letter-spacing: -0.02em;
+    }
+    .welcome-btns a:hover { background: rgba(255,255,255,.18); }
+
+    .notice-item {
+      padding: 0.4375rem 0;
+      border-bottom: 1px dashed #e8edf2;
+    }
+    .notice-item:last-child { border-bottom: none; }
+    .notice-item .notice-title {
+      display: block;
+      font-size: 0.8125rem;
+      font-weight: 600;
+      color: var(--text-dark);
+      margin-bottom: 0.25rem;
+      line-height: 1.4;
+      letter-spacing: -0.02em;
+    }
+    .notice-item .notice-date {
+      display: inline-block;
+      font-size: 0.6875rem;
+      font-weight: 500;
+      color: var(--blue-ui);
+      background: var(--blue-light);
+      padding: 0.125rem 0.375rem;
+      border-radius: 2px;
+      letter-spacing: 0;
+    }
+
+    .stat-grid {
+      display: grid;
+      grid-template-columns: repeat(3, 1fr);
+      gap: 0.375rem;
+      text-align: center;
+    }
+    .stat-grid .num {
+      font-size: 1.5rem; /* ~22px */
+      font-weight: 700;
+      color: #2563eb;
+      line-height: 1.15;
+      letter-spacing: -0.03em;
+    }
+    .stat-grid .num.num-text { font-size: 1.125rem; color: #10b981; }
+    .stat-grid .lbl {
+      font-size: 0.6875rem;
+      color: var(--muted);
+      margin-top: 0.1875rem;
+      font-weight: 400;
+      letter-spacing: -0.02em;
+    }
+    .stat-foot {
+      margin-top: 0.625rem;
+      padding-top: 0.4375rem;
+      border-top: 1px solid var(--border);
+      font-size: 0.6875rem;
+      color: var(--muted);
+      letter-spacing: -0.02em;
+    }
+
+<?php include __DIR__ . '/_dashboard_gov_portal_stock_cards_css.php'; ?>
+
+    .search-teal {
+      background: var(--teal);
+      color: #fff;
+      padding: 0.875rem;
+      border-radius: 12px;
+      height: 100%;
+      min-height: 5.5rem;
+    }
+    .search-teal strong {
+      font-size: 0.875rem;
+      font-weight: 600;
+      letter-spacing: -0.02em;
+    }
+    .search-teal input {
+      width: 100%;
+      margin-top: 0.4375rem;
+      padding: 0.4375rem 1.75rem 0.4375rem 0.625rem;
+      border: none;
+      border-radius: 4px;
+      font-size: 0.8125rem;
+      font-family: inherit;
+      letter-spacing: -0.02em;
+    }
+    .search-wrap { position: relative; }
+    .search-wrap i {
+      position: absolute;
+      right: 0.65rem;
+      top: 50%;
+      transform: translateY(-50%);
+      color: var(--muted);
+    }
+<?php include __DIR__ . '/_dashboard_gov_portal_menu_search_css.php'; ?>
+
+    .desk-blue {
+      background: linear-gradient(160deg, #1a4a8a 0%, #007bff 100%);
+      color: #fff;
+      padding: 0.875rem;
+      border-radius: 12px;
+      font-size: 0.75rem;
+      line-height: 1.65;
+      letter-spacing: -0.02em;
+      height: 100%;
+      min-height: 5.5rem;
+    }
+    .desk-blue strong {
+      font-size: 0.875rem;
+      font-weight: 700;
+      display: block;
+      margin-bottom: 0.3rem;
+      letter-spacing: -0.03em;
+    }
+
+<?php include __DIR__ . '/_dashboard_gov_portal_map_css.php'; ?>
+    .timeline-side {
+      background: var(--navy-deep);
+      color: #fff;
+      padding: 0.375rem 0.25rem;
+      max-height: 200px;
+      overflow-y: auto;
+      font-size: 0.75rem;
+    }
+    .timeline-side .item {
+      padding: 0.375rem 0.3125rem;
+      border-bottom: 1px solid rgba(255,255,255,.12);
+    }
+    .timeline-side .time {
+      display: block;
+      font-size: 0.8125rem;
+      font-weight: 700;
+      color: #fff;
+      letter-spacing: -0.02em;
+      margin-bottom: 0.125rem;
+    }
+    .timeline-side .ev-text {
+      font-size: 0.75rem;
+      font-weight: 600;
+      color: #4fc3f7;
+      line-height: 1.35;
+      letter-spacing: -0.02em;
+    }
+
+    .donut-wrap {
+      display: flex;
+      align-items: center;
+      gap: 1rem;
+    }
+    .donut {
+      width: 82px;
+      height: 82px;
+      border-radius: 50%;
+      background: conic-gradient(#3b82f6 0% 52%, #10b981 52% 80%, #f59e0b 80% 100%);
+      position: relative;
+      flex-shrink: 0;
+    }
+    .donut::after {
+      content: '52%';
+      position: absolute;
+      inset: 24%;
+      background: #fff;
+      border-radius: 50%;
+      display: flex;
+      align-items: center;
+      justify-content: center;
+      font-weight: 700;
+      font-size: 1.125rem;
+      color: var(--navy);
+      letter-spacing: -0.03em;
+    }
+    .donut-legend { list-style: none; font-size: 0.6875rem; color: var(--muted); line-height: 1.5; }
+    .mini-bars {
+      display: flex;
+      align-items: flex-end;
+      gap: 3px;
+      height: 64px;
+    }
+    .mini-bars .col {
+      flex: 1;
+      display: flex;
+      flex-direction: column;
+      align-items: center;
+      justify-content: flex-end;
+      gap: 2px;
+      font-size: 0.625rem;
+      color: var(--muted);
+      font-weight: 500;
+    }
+    .mini-bars .bar {
+      width: 100%;
+      background: linear-gradient(180deg, #2563eb, #60a5fa);
+      border-radius: 3px 3px 0 0;
+      min-height: 4px;
+    }
+    .gis-btn {
+      background: var(--blue-ui);
+      color: #fff;
+      font-size: 0.6875rem;
+      font-weight: 500;
+      padding: 0.25rem 0.5rem;
+      border-radius: 3px;
+      text-decoration: none;
+      letter-spacing: -0.02em;
+    }
+    .flash-ok {
+      grid-column: 1 / -1;
+      background: #ecfdf5;
+      border: 1px solid #a7f3d0;
+      color: #065f46;
+      padding: 0.65rem 1rem;
+      border-radius: 8px;
+      font-size: 12px;
+    }
+  </style>
+</head>
+<body>
+  <header class="portal-header">
+    <div class="portal-header-inner">
+      <?= view('home/_dashboard_gov_portal_brand', ['brandHref' => base_url('dashboard/gov-portal')]) ?>
+      <?= view('home/_dashboard_gov_portal_topnav_click', $govPortalNavPartial) ?>
+      <?= view('home/_dashboard_gov_portal_header_utils', ['activeVariant' => $activeVariant, 'portalVariants' => $portalVariants, 'mbName' => $mbName, 'levelName' => $levelName, 'lgLabel' => $lgLabel]) ?>
+    </div>
+  </header>
+
+  <div class="layout">
+    <?= view('home/_dashboard_gov_portal_sidebar', $govPortalNavPartial) ?>
+
+    <main class="main">
+      <div class="grid">
+        <?php if (session()->getFlashdata('success')): ?>
+        <div class="flash-ok"><?= esc(session()->getFlashdata('success')) ?></div>
+        <?php endif; ?>
+
+        <!-- 사용자 정보 (스크린샷: 다크 그레이 프로필 카드) -->
+        <div class="card card-welcome span-3">
+          <div class="card-bd">
+            <p class="welcome-hi">안녕하세요.</p>
+            <p class="welcome-name"><?= esc($mbName) ?>님</p>
+            <p class="welcome-meta">아이디 <?= esc($mbId) ?><br/>최근접속 <?= date('Y.m.d H:i') ?></p>
+            <div class="welcome-btns">
+              <a href="<?= base_url(gov_portal_code_kinds_portal_path('base')) ?>">기본 코드관리</a>
+              <a href="<?= base_url('dashboard/simple') ?>">마이페이지</a>
+              <a href="<?= base_url('logout') ?>">로그아웃</a>
+            </div>
+          </div>
+        </div>
+
+        <!-- 메시지 -->
+        <div class="card span-4">
+          <div class="card-hd"><span><i class="fa-regular fa-envelope"></i> 메시지</span></div>
+          <div class="card-bd">
+            <?php foreach ($notices as $n): ?>
+            <div class="notice-item">
+              <span class="notice-title"><?= esc($n['title']) ?></span>
+              <span class="notice-date"><?= esc($n['date']) ?></span>
+            </div>
+            <?php endforeach; ?>
+          </div>
+        </div>
+
+        <!-- 핵심 지표 (메인 요약과 동일) -->
+        <div class="card span-5">
+          <div class="card-hd"><span><i class="fa-solid fa-warehouse"></i> 업무 현황 요약</span></div>
+          <div class="card-bd">
+            <div class="stat-grid">
+              <div>
+                <div class="num num-text">양호</div>
+                <div class="lbl">봉투 재고</div>
+              </div>
+              <div>
+                <div class="num">12</div>
+                <div class="lbl">미처리 구매신청</div>
+              </div>
+              <div>
+                <div class="num">4</div>
+                <div class="lbl">승인 대기</div>
+              </div>
+            </div>
+            <div class="stat-foot">
+              <i class="fa-solid fa-location-dot"></i> <?= esc($lgLabel) ?> · 기준일 <?= date('Y.m.d') ?>
+            </div>
+          </div>
+        </div>
+
+        <!-- 지도/타임라인 영역 -->
+        <div class="card span-8" style="padding:0;">
+          <div class="card-hd">
+            <span><i class="fa-solid fa-map"></i> 판매·수불 최근 동향</span>
+            <a href="<?= base_url('bag/flow') ?>" class="gis-btn">수불 통합 조회 &gt;</a>
+          </div>
+          <div style="display:grid;grid-template-columns:1fr 140px;">
+            <?= view('home/_dashboard_gov_portal_map_panel', [
+                'mapId'       => 'govPortalMainMap',
+                'mapHeight'   => '200px',
+                'lgLabel'     => $lgLabel,
+                'govMapPanel' => $govMapPanel,
+            ]) ?>
+            <div class="timeline-side">
+              <?php foreach ($timeline as $ev): ?>
+              <div class="item">
+                <span class="time"><?= esc($ev['time']) ?></span>
+                <span class="ev-text"><?= esc($ev['text']) ?></span>
+              </div>
+              <?php endforeach; ?>
+            </div>
+          </div>
+        </div>
+
+        <!-- 메뉴 검색 -->
+        <div class="span-4">
+          <?= view('home/_dashboard_gov_portal_menu_search', [
+              'variant'           => 'teal',
+              'inputId'           => 'menuSearch',
+              'menuSearchOptions' => $menuSearchOptions,
+          ]) ?>
+        </div>
+
+        <!-- 서비스 데스크 -->
+        <div class="span-4">
+          <div class="desk-blue">
+            <strong><i class="fa-solid fa-headset"></i> 서비스 데스크</strong>
+            담당: 시스템 운영팀<br/>
+            문의: help@wxn.local (목업)<br/>
+            평일 09:00 ~ 18:00
+          </div>
+        </div>
+
+        <!-- 재고 경보 단계 -->
+        <div class="card span-4">
+          <div class="card-hd"><span><i class="fa-solid fa-triangle-exclamation"></i> 재고 경보</span></div>
+          <div class="card-bd">
+            <?= view('home/_dashboard_gov_portal_stock_alert_levels', ['stockAlerts' => $stockAlerts]) ?>
+          </div>
+        </div>
+
+        <!-- 부족 재고 — 2행 span으로 재고 구성 오른쪽 빈칸(4열)까지 세로 채움 -->
+        <div class="card card-low-stock stock-tall span-4">
+          <div class="card-hd"><span><i class="fa-solid fa-box-open"></i> 부족 재고</span></div>
+          <div class="card-bd">
+            <div class="low-stock-grid">
+              <?php foreach ($lowStock as $item): ?>
+              <div class="bar-row">
+                <div class="meta"><span><?= esc($item['name']) ?></span><span><?= esc((string) $item['percent']) ?>%</span></div>
+                <div class="bar-track"><div class="bar-fill" style="width:<?= (int) $item['percent'] ?>%"></div></div>
+              </div>
+              <?php endforeach; ?>
+            </div>
+          </div>
+        </div>
+
+        <!-- 7일 추이 -->
+        <div class="card span-4">
+          <div class="card-hd"><span><i class="fa-solid fa-chart-column"></i> 최근 7일 신청</span></div>
+          <div class="card-bd">
+            <?php $maxReq = max($weeklyRequests); ?>
+            <div class="mini-bars">
+              <?php foreach ($weeklyRequests as $idx => $v): ?>
+              <?php $h = (int) round(($v / $maxReq) * 100); ?>
+              <div class="col">
+                <span><?= esc((string) $v) ?></span>
+                <div class="bar" style="height:<?= $h ?>%"></div>
+                <span>D<?= 6 - $idx ?></span>
+              </div>
+              <?php endforeach; ?>
+            </div>
+          </div>
+        </div>
+
+        <!-- 재고 구성 -->
+        <div class="card span-4">
+          <div class="card-hd"><span><i class="fa-solid fa-chart-pie"></i> 재고 구성</span></div>
+          <div class="card-bd">
+            <div class="donut-wrap">
+              <div class="donut" aria-hidden="true"></div>
+              <ul class="donut-legend">
+                <?php foreach ($stockMix as $item): ?>
+                <li>
+                  <span style="display:inline-block;width:7px;height:7px;border-radius:50%;background:<?= esc($item['color'], 'attr') ?>;vertical-align:middle;margin-right:3px;"></span>
+                  <?= esc($item['name']) ?> <?= esc((string) $item['value']) ?>%
+                </li>
+                <?php endforeach; ?>
+              </ul>
+            </div>
+          </div>
+        </div>
+
+      </div>
+    </main>
+  </div>
+
+  <?= view('home/_dashboard_gov_portal_nav_script_base', $govPortalNavPartial) ?>
+  <?= view('home/_dashboard_gov_portal_font_zoom_script') ?>
+</body>
+</html>
diff --git a/app/Views/home/dashboard_gov_portal_code_kinds.php b/app/Views/home/dashboard_gov_portal_code_kinds.php
new file mode 100644
index 0000000..87017b8
--- /dev/null
+++ b/app/Views/home/dashboard_gov_portal_code_kinds.php
@@ -0,0 +1,143 @@
+<?php
+declare(strict_types=1);
+/**
+ * 공공 포털형 — 기본 코드관리 (NDMS 스타일 본문 + gov-portal 상단·사이드 메뉴)
+ */
+helper('admin');
+$govPortalNavPartial = gov_portal_nav_partial_vars(get_defined_vars());
+$activeVariant       = $activeVariant ?? 'base';
+?>
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+<?= view('home/_dashboard_gov_portal_head') ?>
+  <link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.4.0/css/all.min.css" rel="stylesheet"/>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css"/>
+  <style>
+    :root {
+      --navy: #1a2b4b;
+      --navy-deep: #002b4e;
+      --blue: #0056b3;
+      --blue-ui: #007bff;
+      --blue-menu: #4a69bd;
+      --blue-light: #eef6ff;
+      --teal: #009688;
+      --bg: #f0f4f8;
+      --text: #444;
+      --border: #dde4ec;
+      --font-scale: 1;
+    }
+    * { box-sizing: border-box; margin: 0; padding: 0; }
+    html {
+      font-size: calc(14px * var(--font-scale));
+      -webkit-text-size-adjust: 100%;
+    }
+    body {
+      font-family: 'Pretendard', 'Malgun Gothic', 'Apple SD Gothic Neo', 'Noto Sans KR', sans-serif;
+      font-size: 0.8125rem;
+      font-weight: 400;
+      line-height: 1.45;
+      letter-spacing: -0.01em;
+      color: var(--text);
+      background: var(--bg);
+      min-height: 100vh;
+      display: flex;
+      flex-direction: column;
+    }
+<?php include __DIR__ . '/_dashboard_gov_portal_brand_css.php'; ?>
+<?php include __DIR__ . '/_dashboard_gov_portal_topnav_css.php'; ?>
+<?php include __DIR__ . '/_dashboard_gov_portal_workpage_css.php'; ?>
+    .layout {
+      display: flex;
+      flex: 1;
+      min-height: 0;
+    }
+    .sidebar {
+      width: 168px;
+      flex-shrink: 0;
+      background: #fff;
+      border-right: 1px solid var(--border);
+      display: flex;
+      flex-direction: column;
+      font-size: 0.8125rem;
+    }
+    .my-menu-hd {
+      background: var(--navy);
+      color: #fff;
+      padding: 0.5rem 0.625rem;
+      font-weight: 700;
+      font-size: 0.6875rem;
+      letter-spacing: 0.04em;
+    }
+    .my-menu-list { list-style: none; padding: 0.375rem 0.25rem; flex: 1; }
+    .my-menu-list li { margin: 0.1875rem 0.375rem; }
+    .my-menu-list a,
+    .my-menu-list .menu-sub {
+      display: flex;
+      align-items: center;
+      gap: 0.375rem;
+      padding: 0.4375rem 0.625rem;
+      border-radius: 10px;
+      border: 1px solid rgba(255, 255, 255, 0.22);
+      text-decoration: none;
+      font-size: 0.8125rem;
+      font-weight: 600;
+      line-height: 1.35;
+      letter-spacing: -0.02em;
+    }
+    .my-menu-list a {
+      color: #fff;
+      background: var(--blue-menu);
+    }
+    .my-menu-list a .menu-ico { font-size: 0.625rem; width: 0.75rem; text-align: center; }
+    .my-menu-list a.active {
+      background: #3d5a9e;
+      font-weight: 700;
+      border-color: rgba(255, 255, 255, 0.4);
+    }
+    .sidebar-blocks { padding: 0.5rem; font-size: 0.6875rem; }
+    .sb-teal {
+      background: var(--teal);
+      color: #fff;
+      padding: 0.5rem;
+      border-radius: 8px;
+      margin-bottom: 0.35rem;
+      line-height: 1.4;
+    }
+    .sb-gray {
+      background: #6b7280;
+      color: #fff;
+      padding: 0.5rem;
+      border-radius: 8px;
+      margin-bottom: 0.35rem;
+      line-height: 1.4;
+    }
+    .sb-links a { display: block; color: #3366ff; margin-top: 0.25rem; font-size: 0.6875rem; }
+  </style>
+</head>
+<body>
+  <header class="portal-header">
+    <div class="portal-header-inner">
+      <?= view('home/_dashboard_gov_portal_brand', ['brandHref' => base_url('dashboard/gov-portal')]) ?>
+      <?= view('home/_dashboard_gov_portal_topnav_click', $govPortalNavPartial) ?>
+      <?= view('home/_dashboard_gov_portal_header_utils', [
+          'activeVariant'   => $activeVariant,
+          'portalVariants'  => $portalVariants,
+          'mbName'          => $mbName,
+          'levelName'       => $levelName,
+          'lgLabel'         => $lgLabel,
+      ]) ?>
+    </div>
+  </header>
+
+  <div class="layout">
+    <?= view('home/_dashboard_gov_portal_sidebar', $govPortalNavPartial) ?>
+    <main class="main work-main">
+      <?= view('home/_gov_portal_code_kinds_body', get_defined_vars()) ?>
+    </main>
+  </div>
+
+  <?= view('home/_dashboard_gov_portal_nav_script_base', $govPortalNavPartial) ?>
+  <?= view('home/_dashboard_gov_portal_font_zoom_script') ?>
+</body>
+</html>
diff --git a/app/Views/home/dashboard_gov_portal_strip.php b/app/Views/home/dashboard_gov_portal_strip.php
new file mode 100644
index 0000000..4ecdbee
--- /dev/null
+++ b/app/Views/home/dashboard_gov_portal_strip.php
@@ -0,0 +1,8 @@
+<?php
+declare(strict_types=1);
+/**
+ * @deprecated 컨트롤러가 _dashboard_gov_portal_strip_layout 을 직접 렌더합니다.
+ */
+echo view('home/_dashboard_gov_portal_strip_layout', array_merge(get_defined_vars(), [
+    'stripInnerView' => 'home/_dashboard_gov_portal_strip_home_inner',
+]));
diff --git a/app/Views/home/dashboard_gov_portal_strip_code_kinds.php b/app/Views/home/dashboard_gov_portal_strip_code_kinds.php
new file mode 100644
index 0000000..486d52e
--- /dev/null
+++ b/app/Views/home/dashboard_gov_portal_strip_code_kinds.php
@@ -0,0 +1,10 @@
+<?php
+declare(strict_types=1);
+/**
+ * @deprecated 컨트롤러가 _dashboard_gov_portal_strip_layout 을 직접 렌더합니다.
+ */
+echo view('home/_dashboard_gov_portal_strip_layout', array_merge(get_defined_vars(), [
+    'stripInnerView'        => 'home/_gov_portal_code_kinds_body',
+    'stripIncludeWorkCss'   => true,
+    'stripShowProfileLinks' => true,
+]));
diff --git a/composer.json b/composer.json
index 049e320..681627a 100644
--- a/composer.json
+++ b/composer.json
@@ -12,6 +12,7 @@
     "require": {
         "php": "^8.2",
         "codeigniter4/framework": "^4.7",
+        "league/commonmark": "^2.4",
         "phpoffice/phpspreadsheet": "^2.2",
         "robthree/twofactorauth": "^3.0"
     },
diff --git a/composer.lock b/composer.lock
index e443607..5853695 100644
--- a/composer.lock
+++ b/composer.lock
@@ -4,7 +4,7 @@
         "Read more about it at https://getcomposer.org/doc/01-basic-usage.md#installing-dependencies",
         "This file is @generated automatically"
     ],
-    "content-hash": "75c3dc434e0c074b48fe108135f527ad",
+    "content-hash": "453c36cb480c6356bc20f71f8a3d1603",
     "packages": [
         {
             "name": "codeigniter4/framework",
@@ -162,6 +162,81 @@
             ],
             "time": "2024-11-12T16:29:46+00:00"
         },
+        {
+            "name": "dflydev/dot-access-data",
+            "version": "v3.0.3",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/dflydev/dflydev-dot-access-data.git",
+                "reference": "a23a2bf4f31d3518f3ecb38660c95715dfead60f"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/dflydev/dflydev-dot-access-data/zipball/a23a2bf4f31d3518f3ecb38660c95715dfead60f",
+                "reference": "a23a2bf4f31d3518f3ecb38660c95715dfead60f",
+                "shasum": ""
+            },
+            "require": {
+                "php": "^7.1 || ^8.0"
+            },
+            "require-dev": {
+                "phpstan/phpstan": "^0.12.42",
+                "phpunit/phpunit": "^7.5 || ^8.5 || ^9.3",
+                "scrutinizer/ocular": "1.6.0",
+                "squizlabs/php_codesniffer": "^3.5",
+                "vimeo/psalm": "^4.0.0"
+            },
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-main": "3.x-dev"
+                }
+            },
+            "autoload": {
+                "psr-4": {
+                    "Dflydev\\DotAccessData\\": "src/"
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Dragonfly Development Inc.",
+                    "email": "info@dflydev.com",
+                    "homepage": "http://dflydev.com"
+                },
+                {
+                    "name": "Beau Simensen",
+                    "email": "beau@dflydev.com",
+                    "homepage": "http://beausimensen.com"
+                },
+                {
+                    "name": "Carlos Frutos",
+                    "email": "carlos@kiwing.it",
+                    "homepage": "https://github.com/cfrutos"
+                },
+                {
+                    "name": "Colin O'Dell",
+                    "email": "colinodell@gmail.com",
+                    "homepage": "https://www.colinodell.com"
+                }
+            ],
+            "description": "Given a deep data structure, access data by dot notation.",
+            "homepage": "https://github.com/dflydev/dflydev-dot-access-data",
+            "keywords": [
+                "access",
+                "data",
+                "dot",
+                "notation"
+            ],
+            "support": {
+                "issues": "https://github.com/dflydev/dflydev-dot-access-data/issues",
+                "source": "https://github.com/dflydev/dflydev-dot-access-data/tree/v3.0.3"
+            },
+            "time": "2024-07-08T12:26:09+00:00"
+        },
         {
             "name": "laminas/laminas-escaper",
             "version": "2.18.0",
@@ -223,6 +298,195 @@
             ],
             "time": "2025-10-14T18:31:13+00:00"
         },
+        {
+            "name": "league/commonmark",
+            "version": "2.8.2",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/thephpleague/commonmark.git",
+                "reference": "59fb075d2101740c337c7216e3f32b36c204218b"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/thephpleague/commonmark/zipball/59fb075d2101740c337c7216e3f32b36c204218b",
+                "reference": "59fb075d2101740c337c7216e3f32b36c204218b",
+                "shasum": ""
+            },
+            "require": {
+                "ext-mbstring": "*",
+                "league/config": "^1.1.1",
+                "php": "^7.4 || ^8.0",
+                "psr/event-dispatcher": "^1.0",
+                "symfony/deprecation-contracts": "^2.1 || ^3.0",
+                "symfony/polyfill-php80": "^1.16"
+            },
+            "require-dev": {
+                "cebe/markdown": "^1.0",
+                "commonmark/cmark": "0.31.1",
+                "commonmark/commonmark.js": "0.31.1",
+                "composer/package-versions-deprecated": "^1.8",
+                "embed/embed": "^4.4",
+                "erusev/parsedown": "^1.0",
+                "ext-json": "*",
+                "github/gfm": "0.29.0",
+                "michelf/php-markdown": "^1.4 || ^2.0",
+                "nyholm/psr7": "^1.5",
+                "phpstan/phpstan": "^1.8.2",
+                "phpunit/phpunit": "^9.5.21 || ^10.5.9 || ^11.0.0",
+                "scrutinizer/ocular": "^1.8.1",
+                "symfony/finder": "^5.3 | ^6.0 | ^7.0 || ^8.0",
+                "symfony/process": "^5.4 | ^6.0 | ^7.0 || ^8.0",
+                "symfony/yaml": "^2.3 | ^3.0 | ^4.0 | ^5.0 | ^6.0 | ^7.0 || ^8.0",
+                "unleashedtech/php-coding-standard": "^3.1.1",
+                "vimeo/psalm": "^4.24.0 || ^5.0.0 || ^6.0.0"
+            },
+            "suggest": {
+                "symfony/yaml": "v2.3+ required if using the Front Matter extension"
+            },
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-main": "2.9-dev"
+                }
+            },
+            "autoload": {
+                "psr-4": {
+                    "League\\CommonMark\\": "src"
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "BSD-3-Clause"
+            ],
+            "authors": [
+                {
+                    "name": "Colin O'Dell",
+                    "email": "colinodell@gmail.com",
+                    "homepage": "https://www.colinodell.com",
+                    "role": "Lead Developer"
+                }
+            ],
+            "description": "Highly-extensible PHP Markdown parser which fully supports the CommonMark spec and GitHub-Flavored Markdown (GFM)",
+            "homepage": "https://commonmark.thephpleague.com",
+            "keywords": [
+                "commonmark",
+                "flavored",
+                "gfm",
+                "github",
+                "github-flavored",
+                "markdown",
+                "md",
+                "parser"
+            ],
+            "support": {
+                "docs": "https://commonmark.thephpleague.com/",
+                "forum": "https://github.com/thephpleague/commonmark/discussions",
+                "issues": "https://github.com/thephpleague/commonmark/issues",
+                "rss": "https://github.com/thephpleague/commonmark/releases.atom",
+                "source": "https://github.com/thephpleague/commonmark"
+            },
+            "funding": [
+                {
+                    "url": "https://www.colinodell.com/sponsor",
+                    "type": "custom"
+                },
+                {
+                    "url": "https://www.paypal.me/colinpodell/10.00",
+                    "type": "custom"
+                },
+                {
+                    "url": "https://github.com/colinodell",
+                    "type": "github"
+                },
+                {
+                    "url": "https://tidelift.com/funding/github/packagist/league/commonmark",
+                    "type": "tidelift"
+                }
+            ],
+            "time": "2026-03-19T13:16:38+00:00"
+        },
+        {
+            "name": "league/config",
+            "version": "v1.2.0",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/thephpleague/config.git",
+                "reference": "754b3604fb2984c71f4af4a9cbe7b57f346ec1f3"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/thephpleague/config/zipball/754b3604fb2984c71f4af4a9cbe7b57f346ec1f3",
+                "reference": "754b3604fb2984c71f4af4a9cbe7b57f346ec1f3",
+                "shasum": ""
+            },
+            "require": {
+                "dflydev/dot-access-data": "^3.0.1",
+                "nette/schema": "^1.2",
+                "php": "^7.4 || ^8.0"
+            },
+            "require-dev": {
+                "phpstan/phpstan": "^1.8.2",
+                "phpunit/phpunit": "^9.5.5",
+                "scrutinizer/ocular": "^1.8.1",
+                "unleashedtech/php-coding-standard": "^3.1",
+                "vimeo/psalm": "^4.7.3"
+            },
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-main": "1.2-dev"
+                }
+            },
+            "autoload": {
+                "psr-4": {
+                    "League\\Config\\": "src"
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "BSD-3-Clause"
+            ],
+            "authors": [
+                {
+                    "name": "Colin O'Dell",
+                    "email": "colinodell@gmail.com",
+                    "homepage": "https://www.colinodell.com",
+                    "role": "Lead Developer"
+                }
+            ],
+            "description": "Define configuration arrays with strict schemas and access values with dot notation",
+            "homepage": "https://config.thephpleague.com",
+            "keywords": [
+                "array",
+                "config",
+                "configuration",
+                "dot",
+                "dot-access",
+                "nested",
+                "schema"
+            ],
+            "support": {
+                "docs": "https://config.thephpleague.com/",
+                "issues": "https://github.com/thephpleague/config/issues",
+                "rss": "https://github.com/thephpleague/config/releases.atom",
+                "source": "https://github.com/thephpleague/config"
+            },
+            "funding": [
+                {
+                    "url": "https://www.colinodell.com/sponsor",
+                    "type": "custom"
+                },
+                {
+                    "url": "https://www.paypal.me/colinpodell/10.00",
+                    "type": "custom"
+                },
+                {
+                    "url": "https://github.com/colinodell",
+                    "type": "github"
+                }
+            ],
+            "time": "2022-12-11T20:36:23+00:00"
+        },
         {
             "name": "maennchen/zipstream-php",
             "version": "3.2.2",
@@ -408,6 +672,164 @@
             },
             "time": "2022-12-02T22:17:43+00:00"
         },
+        {
+            "name": "nette/schema",
+            "version": "v1.3.5",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/nette/schema.git",
+                "reference": "f0ab1a3cda782dbc5da270d28545236aa80c4002"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/nette/schema/zipball/f0ab1a3cda782dbc5da270d28545236aa80c4002",
+                "reference": "f0ab1a3cda782dbc5da270d28545236aa80c4002",
+                "shasum": ""
+            },
+            "require": {
+                "nette/utils": "^4.0",
+                "php": "8.1 - 8.5"
+            },
+            "require-dev": {
+                "nette/phpstan-rules": "^1.0",
+                "nette/tester": "^2.6",
+                "phpstan/extension-installer": "^1.4@stable",
+                "phpstan/phpstan": "^2.1.39@stable",
+                "tracy/tracy": "^2.8"
+            },
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-master": "1.3-dev"
+                }
+            },
+            "autoload": {
+                "psr-4": {
+                    "Nette\\": "src"
+                },
+                "classmap": [
+                    "src/"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "BSD-3-Clause",
+                "GPL-2.0-only",
+                "GPL-3.0-only"
+            ],
+            "authors": [
+                {
+                    "name": "David Grudl",
+                    "homepage": "https://davidgrudl.com"
+                },
+                {
+                    "name": "Nette Community",
+                    "homepage": "https://nette.org/contributors"
+                }
+            ],
+            "description": "📐 Nette Schema: validating data structures against a given Schema.",
+            "homepage": "https://nette.org",
+            "keywords": [
+                "config",
+                "nette"
+            ],
+            "support": {
+                "issues": "https://github.com/nette/schema/issues",
+                "source": "https://github.com/nette/schema/tree/v1.3.5"
+            },
+            "time": "2026-02-23T03:47:12+00:00"
+        },
+        {
+            "name": "nette/utils",
+            "version": "v4.1.4",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/nette/utils.git",
+                "reference": "7da6c396d7ebe142bc857c20479d5e70a5e1aac7"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/nette/utils/zipball/7da6c396d7ebe142bc857c20479d5e70a5e1aac7",
+                "reference": "7da6c396d7ebe142bc857c20479d5e70a5e1aac7",
+                "shasum": ""
+            },
+            "require": {
+                "php": "8.2 - 8.5"
+            },
+            "conflict": {
+                "nette/finder": "<3",
+                "nette/schema": "<1.2.2"
+            },
+            "require-dev": {
+                "jetbrains/phpstorm-attributes": "^1.2",
+                "nette/phpstan-rules": "^1.0",
+                "nette/tester": "^2.5",
+                "phpstan/extension-installer": "^1.4@stable",
+                "phpstan/phpstan": "^2.1@stable",
+                "tracy/tracy": "^2.9"
+            },
+            "suggest": {
+                "ext-gd": "to use Image",
+                "ext-iconv": "to use Strings::webalize(), toAscii(), chr() and reverse()",
+                "ext-intl": "to use Strings::webalize(), toAscii(), normalize() and compare()",
+                "ext-json": "to use Nette\\Utils\\Json",
+                "ext-mbstring": "to use Strings::lower() etc...",
+                "ext-tokenizer": "to use Nette\\Utils\\Reflection::getUseStatements()"
+            },
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-master": "4.1-dev"
+                }
+            },
+            "autoload": {
+                "psr-4": {
+                    "Nette\\": "src"
+                },
+                "classmap": [
+                    "src/"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "BSD-3-Clause",
+                "GPL-2.0-only",
+                "GPL-3.0-only"
+            ],
+            "authors": [
+                {
+                    "name": "David Grudl",
+                    "homepage": "https://davidgrudl.com"
+                },
+                {
+                    "name": "Nette Community",
+                    "homepage": "https://nette.org/contributors"
+                }
+            ],
+            "description": "🛠  Nette Utils: lightweight utilities for string & array manipulation, image handling, safe JSON encoding/decoding, validation, slug or strong password generating etc.",
+            "homepage": "https://nette.org",
+            "keywords": [
+                "array",
+                "core",
+                "datetime",
+                "images",
+                "json",
+                "nette",
+                "paginator",
+                "password",
+                "slugify",
+                "string",
+                "unicode",
+                "utf-8",
+                "utility",
+                "validation"
+            ],
+            "support": {
+                "issues": "https://github.com/nette/utils/issues",
+                "source": "https://github.com/nette/utils/tree/v4.1.4"
+            },
+            "time": "2026-05-11T20:49:54+00:00"
+        },
         {
             "name": "phpoffice/phpspreadsheet",
             "version": "2.4.4",
@@ -514,6 +936,56 @@
             },
             "time": "2026-04-10T03:20:38+00:00"
         },
+        {
+            "name": "psr/event-dispatcher",
+            "version": "1.0.0",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/php-fig/event-dispatcher.git",
+                "reference": "dbefd12671e8a14ec7f180cab83036ed26714bb0"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/php-fig/event-dispatcher/zipball/dbefd12671e8a14ec7f180cab83036ed26714bb0",
+                "reference": "dbefd12671e8a14ec7f180cab83036ed26714bb0",
+                "shasum": ""
+            },
+            "require": {
+                "php": ">=7.2.0"
+            },
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-master": "1.0.x-dev"
+                }
+            },
+            "autoload": {
+                "psr-4": {
+                    "Psr\\EventDispatcher\\": "src/"
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "PHP-FIG",
+                    "homepage": "http://www.php-fig.org/"
+                }
+            ],
+            "description": "Standard interfaces for event handling.",
+            "keywords": [
+                "events",
+                "psr",
+                "psr-14"
+            ],
+            "support": {
+                "issues": "https://github.com/php-fig/event-dispatcher/issues",
+                "source": "https://github.com/php-fig/event-dispatcher/tree/1.0.0"
+            },
+            "time": "2019-01-08T18:20:26+00:00"
+        },
         {
             "name": "psr/log",
             "version": "3.0.2",
@@ -695,6 +1167,157 @@
                 }
             ],
             "time": "2026-01-05T13:17:41+00:00"
+        },
+        {
+            "name": "symfony/deprecation-contracts",
+            "version": "v3.6.0",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/symfony/deprecation-contracts.git",
+                "reference": "63afe740e99a13ba87ec199bb07bbdee937a5b62"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/symfony/deprecation-contracts/zipball/63afe740e99a13ba87ec199bb07bbdee937a5b62",
+                "reference": "63afe740e99a13ba87ec199bb07bbdee937a5b62",
+                "shasum": ""
+            },
+            "require": {
+                "php": ">=8.1"
+            },
+            "type": "library",
+            "extra": {
+                "thanks": {
+                    "url": "https://github.com/symfony/contracts",
+                    "name": "symfony/contracts"
+                },
+                "branch-alias": {
+                    "dev-main": "3.6-dev"
+                }
+            },
+            "autoload": {
+                "files": [
+                    "function.php"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Nicolas Grekas",
+                    "email": "p@tchwork.com"
+                },
+                {
+                    "name": "Symfony Community",
+                    "homepage": "https://symfony.com/contributors"
+                }
+            ],
+            "description": "A generic function and convention to trigger deprecation notices",
+            "homepage": "https://symfony.com",
+            "support": {
+                "source": "https://github.com/symfony/deprecation-contracts/tree/v3.6.0"
+            },
+            "funding": [
+                {
+                    "url": "https://symfony.com/sponsor",
+                    "type": "custom"
+                },
+                {
+                    "url": "https://github.com/fabpot",
+                    "type": "github"
+                },
+                {
+                    "url": "https://tidelift.com/funding/github/packagist/symfony/symfony",
+                    "type": "tidelift"
+                }
+            ],
+            "time": "2024-09-25T14:21:43+00:00"
+        },
+        {
+            "name": "symfony/polyfill-php80",
+            "version": "v1.37.0",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/symfony/polyfill-php80.git",
+                "reference": "dfb55726c3a76ea3b6459fcfda1ec2d80a682411"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/symfony/polyfill-php80/zipball/dfb55726c3a76ea3b6459fcfda1ec2d80a682411",
+                "reference": "dfb55726c3a76ea3b6459fcfda1ec2d80a682411",
+                "shasum": ""
+            },
+            "require": {
+                "php": ">=7.2"
+            },
+            "type": "library",
+            "extra": {
+                "thanks": {
+                    "url": "https://github.com/symfony/polyfill",
+                    "name": "symfony/polyfill"
+                }
+            },
+            "autoload": {
+                "files": [
+                    "bootstrap.php"
+                ],
+                "psr-4": {
+                    "Symfony\\Polyfill\\Php80\\": ""
+                },
+                "classmap": [
+                    "Resources/stubs"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Ion Bazan",
+                    "email": "ion.bazan@gmail.com"
+                },
+                {
+                    "name": "Nicolas Grekas",
+                    "email": "p@tchwork.com"
+                },
+                {
+                    "name": "Symfony Community",
+                    "homepage": "https://symfony.com/contributors"
+                }
+            ],
+            "description": "Symfony polyfill backporting some PHP 8.0+ features to lower PHP versions",
+            "homepage": "https://symfony.com",
+            "keywords": [
+                "compatibility",
+                "polyfill",
+                "portable",
+                "shim"
+            ],
+            "support": {
+                "source": "https://github.com/symfony/polyfill-php80/tree/v1.37.0"
+            },
+            "funding": [
+                {
+                    "url": "https://symfony.com/sponsor",
+                    "type": "custom"
+                },
+                {
+                    "url": "https://github.com/fabpot",
+                    "type": "github"
+                },
+                {
+                    "url": "https://github.com/nicolas-grekas",
+                    "type": "github"
+                },
+                {
+                    "url": "https://tidelift.com/funding/github/packagist/symfony/symfony",
+                    "type": "tidelift"
+                }
+            ],
+            "time": "2026-04-10T16:19:22+00:00"
         }
     ],
     "packages-dev": [
@@ -2485,73 +3108,6 @@
             ],
             "time": "2023-02-07T11:34:05+00:00"
         },
-        {
-            "name": "symfony/deprecation-contracts",
-            "version": "v3.6.0",
-            "source": {
-                "type": "git",
-                "url": "https://github.com/symfony/deprecation-contracts.git",
-                "reference": "63afe740e99a13ba87ec199bb07bbdee937a5b62"
-            },
-            "dist": {
-                "type": "zip",
-                "url": "https://api.github.com/repos/symfony/deprecation-contracts/zipball/63afe740e99a13ba87ec199bb07bbdee937a5b62",
-                "reference": "63afe740e99a13ba87ec199bb07bbdee937a5b62",
-                "shasum": ""
-            },
-            "require": {
-                "php": ">=8.1"
-            },
-            "type": "library",
-            "extra": {
-                "thanks": {
-                    "url": "https://github.com/symfony/contracts",
-                    "name": "symfony/contracts"
-                },
-                "branch-alias": {
-                    "dev-main": "3.6-dev"
-                }
-            },
-            "autoload": {
-                "files": [
-                    "function.php"
-                ]
-            },
-            "notification-url": "https://packagist.org/downloads/",
-            "license": [
-                "MIT"
-            ],
-            "authors": [
-                {
-                    "name": "Nicolas Grekas",
-                    "email": "p@tchwork.com"
-                },
-                {
-                    "name": "Symfony Community",
-                    "homepage": "https://symfony.com/contributors"
-                }
-            ],
-            "description": "A generic function and convention to trigger deprecation notices",
-            "homepage": "https://symfony.com",
-            "support": {
-                "source": "https://github.com/symfony/deprecation-contracts/tree/v3.6.0"
-            },
-            "funding": [
-                {
-                    "url": "https://symfony.com/sponsor",
-                    "type": "custom"
-                },
-                {
-                    "url": "https://github.com/fabpot",
-                    "type": "github"
-                },
-                {
-                    "url": "https://tidelift.com/funding/github/packagist/symfony/symfony",
-                    "type": "tidelift"
-                }
-            ],
-            "time": "2024-09-25T14:21:43+00:00"
-        },
         {
             "name": "theseer/tokenizer",
             "version": "1.3.1",
diff --git a/doc/봉투-LOT-바코드-코드체계.md b/doc/봉투-LOT-바코드-코드체계.md
new file mode 100644
index 0000000..10b6540
--- /dev/null
+++ b/doc/봉투-LOT-바코드-코드체계.md
@@ -0,0 +1,294 @@
+# 봉투·LOT·바코드 코드 체계
+
+종량제 물류 시스템에서 사용하는 **봉투번호(바코드)**, **LOT 번호**, **품목코드** 등이 어디서 만들어지고 무엇을 의미하는지 정리한 문서입니다.  
+구현 기준: `app/Controllers/Bag.php`, `app/Controllers/Admin/BagOrder.php`, `app/Libraries/BagLotFlowBuilder.php`, `writable/database/*.sql`.
+
+---
+
+## 1. 계층 구조 (한눈에 보기)
+
+```
+[지자체] lg_code (예: 110204 남구)
+    └── [발주] bag_order
+            ├── bo_lot_no      … LOT 번호 (제작·추적 단위)
+            ├── bo_uuid        … 발주 식별자 (버전 이력)
+            └── bo_hash        … 발주 내용 무결성 (SHA-256)
+                    └── [입고] bag_receiving (br_idx)
+                            └── bag_receiving_pack_code
+                                    ├── brpc_box_code   … 박스 바코드
+                                    ├── brpc_pack_code  … 팩 바코드
+                                    ├── brpc_sheet_start_code ~ end … 낱장 구간
+                                    └── brpc_lot_no       … 발주 LOT 복사
+                                            └── [판매/반품 스캔]
+                                                    ├── bag_sale_scan_code.bssc_code
+                                                    └── bag_return_scan_code.brsc_code
+```
+
+| 단위 | 예시 | 조회·스캔 용도 |
+|------|------|----------------|
+| **LOT** | `OQXCKH` | 발주 단위, LOT 수불·디스켓 시드 |
+| **박스** | `OQXCKH-000008-B001` | 박스 단위 입출고·LOT 수불 |
+| **팩** | `OQXCKH-000008-P299` | 팩 단위 (스캔 가능) |
+| **낱장** | `OQXCKH-000008-P299-S00125` | 장(매) 단위 판매·반품·LOT 수불 |
+
+> **참고:** `000008`은 “8번째 봉투”가 아니라 **입고 건 PK(`br_idx`)를 6자리로 채운 값**입니다.
+
+---
+
+## 2. 발주 LOT 번호 (`bo_lot_no`)
+
+### 생성 시점·위치
+
+- **화면:** 관리자 발주 등록·수정 (`Admin\BagOrder::store`)
+- **테이블:** `bag_order.bo_lot_no`
+
+### 생성 규칙
+
+1. **신규 발주:** `generateLotNo6()` — 영문 대문자+숫자 **6자리** 난수 (`0-9`, `A-Z`), DB 중복 시 최대 20회 재시도.
+2. **실패 시:** 타임스탬프 기반 6자리 fallback (`base_convert(time, 10, 36)`).
+3. **발주 수정(재발주):** 기존 건의 `bo_lot_no`를 **유지** (새 LOT를 붙이지 않음).
+4. **입고 시 LOT 미지정:** 주문에 LOT가 없으면 `bag_code`(품목코드)를 LOT 자리에 대체 사용 (`createReceivingPackCodes`).
+
+### 의미
+
+- 제작업체·지자체가 **한 번의 발주 묶음**을 식별하는 번호.
+- 입고 후 `bag_receiving_pack_code.brpc_lot_no`에 복사되어 박스/팩/낱장 코드의 **접두어**가 됩니다.
+- **LOT-No 디스켓 불출** (`/bag/order/lot-seed`)·바코드 시드 파일명에 사용.
+
+### 예시
+
+| 값 | 설명 |
+|----|------|
+| `OQXCKH` | 발주 시 부여된 6자리 LOT (시드 예: `writable/barcode-seeds/OQXCKH_v1.seed.json`) |
+| `3K9F2A` | 다른 발주 건의 LOT |
+
+---
+
+## 3. 발주 UUID·버전·해시
+
+| 필드 | 형식 | 의미 |
+|------|------|------|
+| `bo_uuid` | UUID v4 (`xxxxxxxx-xxxx-4xxx-...`) | 동일 발주의 **버전 묶음** 식별자 |
+| `bo_version` | 정수 (1부터 증가) | 발주 **개정 이력** (복합 PK: `uuid` + `version`) |
+| `bo_hash` | SHA-256 64자 hex | 발주 헤더+품목 JSON의 **무결성 검증**용 |
+
+- 수정·재발주 시 새 `bo_version` 행이 생기고, `bo_hash`가 갱신됩니다.
+- 블록체인 연동 시 `SqlLedger`에 `ORDER_CREATE` / `ORDER_UPDATE`와 함께 기록됩니다.
+
+---
+
+## 4. 바코드 시드 파일 (제작업체 연동)
+
+### 생성 시점
+
+- 발주 저장 시: `Admin\BagOrder::generateBarcodeSeedFile()`
+- LOT 디스켓 불출 시: `Bag::orderLotSeedGenerate()` (동일 포맷)
+
+### 저장 위치·파일명
+
+- 디렉터리: `writable/barcode-seeds/`
+- 파일명: `{bo_lot_no}_v{bo_version}.seed.json`  
+  예: `OQXCKH_v1.seed.json`
+
+### 내용
+
+- 발주·품목 메타를 JSON으로 묶고 **AES-256-CBC**로 암호화.
+- AES 키는 **RSA-2048** 공개키로 래핑 (`writable/keys/barcode_seed_*.pem`).
+- 평문에는 `lot_no`, `uuid`, `version`, `order`, `items`, `order_hash` 등이 포함됩니다.
+
+### 의미 (운영)
+
+- 레거시/요구사항상 **제작업체 인쇄용 바코드 원시데이터**를 지자체가 발주와 함께 넘기는 용도.
+- **현재 웹 입고 바코드**(`bag_receiving_pack_code`)는 아래 5절처럼 **입고 처리 시 서버가 별도 생성**합니다.  
+  (README 「바코드 생성/사용 시점」 참고 — 발주 시점 생성 vs 입고 시점 생성 정책 검토 중)
+
+---
+
+## 5. 입고 시 박스·팩·낱장 바코드 (`bag_receiving_pack_code`)
+
+### 생성 시점·함수
+
+- **함수:** `Bag::createReceivingPackCodes()`
+- **호출:** 입고 스캐너·일괄 입고 저장 시 (`receiving/scanner/store`, `receiving/batch/store` 등)
+- **조건:** 해당 `br_idx`에 팩 코드가 아직 없을 때만 1회 생성
+
+### 입력·포장 단위
+
+- `packaging_unit` (`pu_pack_per_sheet`, `pu_total_per_box`): 팩당 낱장 수, 박스당 총 낱장 수.
+- 입고 낱장 수 `qtySheet`로 **필요 팩 개수** = `ceil(qtySheet / pack_per_sheet)`.
+- **박스당 팩 수** = `total_per_box / pack_per_sheet`.
+
+### 코드 포맷 (구현)
+
+`$lotNo` = 발주 `bo_lot_no` (없으면 품목코드), `$brIdx` = `bag_receiving.br_idx`.
+
+| 구분 | sprintf 패턴 | 예 (`lot=OQXCKH`, `br_idx=8`) |
+|------|----------------|-------------------------------|
+| 박스 | `{lotNo}-%06d-B%03d` | `OQXCKH-000008-B001` |
+| 팩 | `{lotNo}-%06d-P%03d` | `OQXCKH-000008-P001` … `P299` |
+| 낱장 시작 | `{packCode}-S%05d` | `OQXCKH-000008-P299-S00001` |
+| 낱장 끝 | `{packCode}-S%05d` | `OQXCKH-000008-P299-S00300` (팩당 300장 예) |
+
+- `%06d` → `br_idx` 6자리 (000008 = 8번 입고 건).
+- `%03d` → 박스·팩 **순번** (001~999).
+- `%05d` → 팩 **내부 낱장 순번** (00001~).
+
+### DB 컬럼 의미
+
+| 컬럼 | 설명 |
+|------|------|
+| `brpc_lot_no` | 발주 LOT |
+| `brpc_box_code` | 박스 바코드 |
+| `brpc_pack_code` | 팩 바코드 (UNIQUE) |
+| `brpc_sheet_start_code` / `brpc_sheet_end_code` | 해당 팩에 속한 낱장 코드 구간 |
+| `brpc_sheet_qty` | 그 팩의 낱장 매수 |
+| `brpc_state` | `in_stock` / `sold` 등 재고 상태 |
+
+### LOT 수불 조회에서의 해석
+
+- **낱장 번호 입력** → 해당 장의 판매·반품만 + 소속 팩 **입고 1건**.
+- **팩 번호** (`…-P299`) → 팩·박스 코드 기준 이력.
+- **LOT만** (`lot_no` 파라미터) → 동일 LOT 전체 팩·입고·발주 요약.
+
+---
+
+## 6. 봉투 품목코드 (`code_detail`, 종류 `O`)
+
+### 등록
+
+- **종류:** `code_kind.ck_code = 'O'` (봉투명/품목)
+- **테이블:** `code_detail.cd_code`, `cd_name`
+- 지자체별 확장: `cd_lg_idx` (0이면 공통)
+
+### 코드 구성 (5자리 숫자 관례)
+
+대구 시드(`code_master_init_daegu.sql`) 기준:
+
+| 자리 | 연계 종류 | 예 |
+|------|-----------|-----|
+| 앞 2자리 | `E` 봉투구분 (10=일반, 20=공공, 30=무료, 60=음식물…) | `10` |
+| 다음 2자리 | `G` 용량 (15=20L, 13=10L…) | `15` |
+| 마지막 1자리 | `F` 재질 등 | `2` |
+
+**예:** `10152` = 일반용(`10`) + 20L(`15`) + … → **일반용 20L**
+
+- 발주·입고·재고·판매 집계는 이 코드(`bs_bag_code`, `br_bag_code`, `bi_bag_code` 등)로 묶입니다.
+- **바코드(LOT·팩·낱장)와는 별개** — 품목 종류 식별용 마스터 코드입니다.
+
+---
+
+## 7. 지자체·행정 코드
+
+| 코드 | 필드 | 예 | 의미 |
+|------|------|-----|------|
+| 지자체 | `local_government.lg_code` | `110204` | 대구 남구 (6자리 관례) |
+| 발주 구·군 | `bag_order.bo_gugun_code` | `110204` | 발주 시 지자체 `lg_code` 복사 |
+| 발주 동 | `bag_order.bo_dong_code` | (동 코드) | 세부 행정 단위 |
+
+---
+
+## 8. 지정판매소 번호 (`ds_shop_no`)
+
+### 자동 부여 (주소 기반)
+
+`Admin\DesignatedShop::resolveDesignatedShopNumberFromAddress()`:
+
+```
+판매소번호 = B코드 + C코드 + D코드 + 3자리 일련번호
+```
+
+- **B:** 시·도 (`code_kind` = `B`, 주소 매칭)
+- **C:** 구·군 (`C`, B 접두 포함)
+- **D:** 동 (`D`, C 접두 포함)
+- **일련:** 동일 지자체 내 기존 번호 끝 3자리 숫자 최댓값 + 1
+
+### 시드·레거시
+
+- 초기 데이터에 `DS-2024-001` 형태가 있을 수 있음 (수동/이관 데이터).
+- **가상계좌:** `ds_va_number` / `ds_va_bank` + `ds_va_account`
+
+### 판매 스캔과의 관계
+
+- 판매·반품 시 `bssc_ds_idx` / `brsc_ds_idx`로 판매소 연결.
+- LOT 수불·판매 대장의 **입출고처**에 `ds_name` 표시.
+
+---
+
+## 9. 판매·반품 스캔 코드
+
+### 저장 테이블
+
+| 테이블 | 코드 컬럼 | 생성 시점 |
+|--------|-----------|-----------|
+| `bag_sale_scan_code` | `bssc_code` | 지정판매소 판매 (`/bag/sale/designated`) |
+| `bag_return_scan_code` | `brsc_code` | 지정판매소 반품 (`/bag/sale/designated-return`) |
+
+### 규칙
+
+- 스캔·입력 값 = **입고 시 생성된 바코드** (보통 **낱장** 또는 팩).
+- `bssc_state`: `in_stock` → 판매 시 `sold`, 반품 시 다시 `in_stock`.
+- **낱장 판매** 시 동일 팩의 다른 낱장을 위해 `bag_receiving_pack_code` 팩 상태는 유지할 수 있음 (코드 주석 참고).
+
+### 주문·판매 집계 코드
+
+- `bag_sale.bs_type`: `sale` / `return` / `cancel`
+- `shop_order` / `shop_order_item`: 주문 접수용 (전화·웹 등), 판매소·품목·수량 — **LOT 바코드와 별도 흐름**.
+
+---
+
+## 10. 기타 코드
+
+| 구분 | 예 | 설명 |
+|------|-----|------|
+| 회원 | `mb_id` | 로그인 ID (시스템 부여·가입) |
+| 제작업체 | `company.cp_*` | 발주 `bo_company_idx` |
+| 판매 대행소 | `sales_agency.sa_*` | 발주·입고 `bo_agency_idx` |
+| 무료 불출 | `bag_issue` | 불출처·수량 (바코드 LOT 체계와 별도) |
+| 반품/파기 시드 | `RET-20260508-DS1-001` | 테스트용 반품 스캔 코드 (`bag_dispose_tables.sql`) |
+| 파기 | `bag_dispose` | 입고분 파기 이력 (반품/파기 현황 **입고** 탭) |
+
+---
+
+## 11. 화면별 “어떤 코드를 넣나”
+
+| 화면 | 입력·표시 코드 | 데이터 소스 |
+|------|----------------|-------------|
+| LOT 수불 조회 | 봉투번호(바코드)·`lot_no` | `BagLotFlowBuilder` |
+| 지정판매소 판매/반품 | 스캔 바코드 | `bag_sale_scan_code` / `bag_return_scan_code` |
+| 반품/파기 현황 출고 | (조회만) | `bag_return_scan_code` |
+| 반품/파기 현황 입고 | (조회만) | `bag_dispose` |
+| 기간별 봉투 수불 | 품목코드 `O` | 집계 (`BagFlowReportBuilder`) |
+| 발주·입고 | LOT, 품목코드 | `bag_order`, `bag_receiving` |
+
+---
+
+## 12. 구현·스키마 참고 파일
+
+| 주제 | 파일 |
+|------|------|
+| 입고 바코드 생성 | `app/Controllers/Bag.php` → `createReceivingPackCodes()` |
+| LOT 6자리 생성 | `app/Controllers/Admin/BagOrder.php` → `generateLotNo6()` |
+| LOT 수불 조회 | `app/Libraries/BagLotFlowBuilder.php` |
+| 팩 코드 테이블 | `writable/database/receiving_pack_code_tables.sql` |
+| 발주 테이블 | `writable/database/order_tables.sql` |
+| 품목 마스터 | `writable/database/code_master_init_daegu.sql` (종류 `O`) |
+| 바코드 시드 샘플 | `writable/barcode-seeds/*.seed.json` |
+
+---
+
+## 13. 자주 묻는 혼동
+
+1. **`OQXCKH-000008-P299`와 `P300`이 비슷해 보이는데 수불이 같다?**  
+   - 이전에는 팩·LOT 전체 이력을 함께 가져왔습니다.  
+   - 수정 후 **낱장 단위**는 `…-P299-Sxxxxx` 형태로 조회하거나, 팩 단위는 P299/P300 각각 조회해야 판매 이력이 갈립니다.
+
+2. **LOT 6자리와 접두 `OQXCKH`가 다른 길이?**  
+   - 발주 LOT는 6자리 규칙이지만, 시드·테스트 데이터에 6자 영문(`OQXCKH`)을 쓴 경우가 있습니다. DB `VARCHAR(50)`에 저장되며, 입고 코드 접두로 그대로 사용됩니다.
+
+3. **품목코드 `10152`와 바코드 `OQXCKH-…`의 관계?**  
+   - `10152`는 **종류·용량 마스터**.  
+   - `OQXCKH-…`는 **물리 단위(팩/장) 추적용** 바코드입니다. 같은 품목이라도 LOT·입고 건마다 바코드 접두가 달라집니다.
+
+---
+
+*문서 갱신: 코드 변경 시 `createReceivingPackCodes`, `generateLotNo6`, `BagLotFlowBuilder`를 우선 확인하세요.*
diff --git a/e2e/manual.spec.js b/e2e/manual.spec.js
new file mode 100644
index 0000000..472ead1
--- /dev/null
+++ b/e2e/manual.spec.js
@@ -0,0 +1,41 @@
+const { test, expect } = require('@playwright/test');
+const { login } = require('./helpers/auth');
+
+/**
+ * 사용자 매뉴얼(bag/manual) E2E
+ * - 비로그인 차단(loginAuth)
+ * - 로그인 후 목차/본문 렌더
+ * - 목차 이동(표 렌더)
+ * - 미등록 slug 404
+ */
+test.describe('사용자 매뉴얼', () => {
+  test('비로그인 시 로그인으로 이동', async ({ page }) => {
+    await page.goto('/bag/manual');
+    await expect(page).toHaveURL(/\/login/);
+  });
+
+  test('로그인 후 매뉴얼 첫 페이지(개요) 렌더 + 목차 노출', async ({ page }) => {
+    await login(page, 'user');
+    await page.goto('/bag/manual');
+    // manual 첫 slug(overview)로 이동
+    await expect(page).toHaveURL(/\/bag\/manual\/overview/);
+    // 좌측 목차
+    await expect(page.locator('.manual-toc')).toBeVisible();
+    await expect(page.locator('.manual-toc a', { hasText: '핵심 업무 흐름' })).toBeVisible();
+    // 본문
+    await expect(page.locator('.manual-prose h1')).toContainText('시스템 개요');
+  });
+
+  test('목차에서 코드체계 페이지로 이동 → 표 렌더', async ({ page }) => {
+    await login(page, 'user');
+    await page.goto('/bag/manual/codes');
+    await expect(page.locator('.manual-prose table').first()).toBeVisible();
+    await expect(page.locator('.manual-prose')).toContainText('바코드');
+  });
+
+  test('미등록 slug 는 404', async ({ page }) => {
+    await login(page, 'user');
+    const res = await page.goto('/bag/manual/does-not-exist');
+    expect(res.status()).toBe(404);
+  });
+});
diff --git a/e2e/new-features.spec.js b/e2e/new-features.spec.js
index 9abd998..4a70296 100644
--- a/e2e/new-features.spec.js
+++ b/e2e/new-features.spec.js
@@ -240,16 +240,27 @@ test.describe('P5-08: 반품/파기 현황', () => {
 
   test('기간·입출고 조회 및 엑셀', async ({ page }) => {
     await loginAsLocal(page);
-    await page.goto('/bag/reports/returns?search=1&start_date=2026-01-01&end_date=2026-12-31&io_type=out');
+    await page.goto('/bag/reports/returns?search=1&start_date=2026-05-01&end_date=2026-05-31&io_type=out');
     await expect(page.locator('table.data-table')).toBeVisible();
+    await expect(page.locator('table.data-table tbody tr').first()).not.toContainText('해당 자료가 없습니다');
+    await expect(page.getByText('반품').first()).toBeVisible();
     await expect(page.getByRole('link', { name: '엑셀저장' })).toBeVisible();
     const res = await page.request.get(
-      '/bag/reports/returns/export?search=1&start_date=2026-01-01&end_date=2026-12-31&io_type=out'
+      '/bag/reports/returns/export?search=1&start_date=2026-05-01&end_date=2026-05-31&io_type=out'
     );
     expect(res.status()).toBe(200);
     const ct = (res.headers()['content-type'] || '').toLowerCase();
     expect(ct).toContain('application/vnd.ms-excel');
   });
+
+  test('5월 입고(파기) 조회', async ({ page }) => {
+    await loginAsLocal(page);
+    await page.goto('/bag/reports/returns?search=1&start_date=2026-05-01&end_date=2026-05-31&io_type=in');
+    await expect(page.locator('table.data-table')).toBeVisible();
+    await expect(page.locator('table.data-table tbody tr').first()).not.toContainText('해당 자료가 없습니다');
+    await expect(page.getByText('물류창고')).toBeVisible();
+    await expect(page.getByText('파기').first()).toBeVisible();
+  });
 });
 
 // ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
diff --git a/e2e/number-lookup.spec.js b/e2e/number-lookup.spec.js
new file mode 100644
index 0000000..2b6d28d
--- /dev/null
+++ b/e2e/number-lookup.spec.js
@@ -0,0 +1,37 @@
+// @ts-check
+const { test, expect } = require('@playwright/test');
+const { login } = require('./helpers/auth');
+
+test.describe('번호알기 (봉투번호확인)', () => {
+  test.beforeEach(async ({ page }) => {
+    await login(page, 'local');
+  });
+
+  test('페이지 로드 및 기본 UI', async ({ page }) => {
+    await page.goto('/bag/number-lookup');
+    await expect(page).toHaveURL(/\/bag\/number-lookup/);
+    await expect(page.locator('#numLookupTitle')).toHaveText(/봉투번호확인/);
+    await expect(page.locator('#codeInput')).toBeVisible();
+    await expect(page.locator('#barcodeOut')).toHaveText(/-  -  -  -/);
+    await expect(page.locator('#printOut')).toHaveText(/-  -  -/);
+    await expect(page.locator('#recognitionOut')).toHaveText(/-  -/);
+  });
+
+  test('LOT-팩-낱장 코드 조회', async ({ page }) => {
+    await page.goto('/bag/number-lookup');
+    await page.fill('#codeInput', 'OQXCKH-000008-P299-S00125');
+    await page.click('button.num-lookup-btn-primary');
+
+    await expect(page).toHaveURL(/code=OQXCKH-000008-P299-S00125/);
+    await expect(page.locator('#barcodeOut')).toContainText('OQXCKH');
+    await expect(page.locator('#barcodeOut')).toContainText('P299');
+    await expect(page.locator('#printOut')).toContainText('8');
+    await expect(page.locator('#recognitionOut')).toContainText('P299');
+  });
+
+  test('도움말에서 번호알기 링크', async ({ page }) => {
+    await page.goto('/bag/help');
+    await page.click('a[href*="bag/number-lookup"]');
+    await expect(page).toHaveURL(/\/bag\/number-lookup/);
+  });
+});
diff --git a/jobs.md b/jobs.md
index 9a776aa..4bd2067 100644
--- a/jobs.md
+++ b/jobs.md
@@ -163,6 +163,13 @@
 
 > 최신 항목이 위에 옵니다.
 
+### 2026-06-05
+
+- **DOC-03** 사용자 매뉴얼(설명서) 마크다운 기반 in-app 문서 시스템 추가
+  - `league/commonmark` 도입, `bag/manual` 라우트(loginAuth 보호), `ManualRenderer` 라이브러리 + `Config\Manual` manifest
+  - 콘텐츠 8종(`app/Docs/manual/*.md`): 개요/업무흐름/발주입고/재고실사/판매불출/판매현황·수불·통계/코드체계/FAQ
+  - `bag/help`에 매뉴얼 링크 추가, E2E 4건(`e2e/manual.spec.js`) 통과
+
 ### 2026-03-25
 
 - **P5** Phase 5 판매대장/일계표/기간별현황/수불현황 리포트 (`f451f0f`)
diff --git a/writable/database/bag_dispose_tables.sql b/writable/database/bag_dispose_tables.sql
new file mode 100644
index 0000000..ebef155
--- /dev/null
+++ b/writable/database/bag_dispose_tables.sql
@@ -0,0 +1,107 @@
+-- ============================================
+-- 봉투 파기(입고분 폐기) + 5월 테스트 시드
+-- 반품/파기 현황: 입출고=입고 시 bag_dispose 조회
+-- ============================================
+
+CREATE TABLE IF NOT EXISTS `bag_dispose` (
+  `bd_idx`          INT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `bd_lg_idx`       INT UNSIGNED NOT NULL,
+  `bd_dispose_date` DATE NOT NULL COMMENT '파기일',
+  `bd_location`     VARCHAR(100) NOT NULL DEFAULT '' COMMENT '파기처(창고·처리장 등)',
+  `bd_bag_code`     VARCHAR(50) NOT NULL,
+  `bd_bag_name`     VARCHAR(100) NOT NULL DEFAULT '',
+  `bd_qty`          INT UNSIGNED NOT NULL DEFAULT 0 COMMENT '파기수량(매)',
+  `bd_reason`       VARCHAR(200) NOT NULL DEFAULT '' COMMENT '사유',
+  `bd_regdate`      DATETIME NOT NULL,
+  PRIMARY KEY (`bd_idx`),
+  KEY `idx_bd_lg_date` (`bd_lg_idx`, `bd_dispose_date`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='봉투 파기(입고분)';
+
+-- 지정판매소 반품 스캔(없으면 생성) — designated-return 과 동일 구조
+CREATE TABLE IF NOT EXISTS `bag_return_scan_code` (
+  `brsc_idx` BIGINT UNSIGNED NOT NULL AUTO_INCREMENT,
+  `brsc_lg_idx` INT UNSIGNED NOT NULL,
+  `brsc_so_idx` INT UNSIGNED NOT NULL,
+  `brsc_ds_idx` INT UNSIGNED NOT NULL,
+  `brsc_bag_code` VARCHAR(50) NOT NULL DEFAULT '',
+  `brsc_bag_name` VARCHAR(100) NOT NULL DEFAULT '',
+  `brsc_code` VARCHAR(120) NOT NULL,
+  `brsc_unit` VARCHAR(10) NOT NULL DEFAULT '',
+  `brsc_qty` INT UNSIGNED NOT NULL DEFAULT 0,
+  `brsc_unit_price` DECIMAL(12,2) NOT NULL DEFAULT 0.00,
+  `brsc_amount` DECIMAL(14,2) NOT NULL DEFAULT 0.00,
+  `brsc_return_date` DATE NOT NULL,
+  `brsc_state` VARCHAR(20) NOT NULL DEFAULT 'returned',
+  `brsc_regdate` DATETIME NOT NULL,
+  PRIMARY KEY (`brsc_idx`),
+  KEY `idx_brsc_lg_return_date` (`brsc_lg_idx`, `brsc_return_date`),
+  KEY `idx_brsc_ds_idx` (`brsc_ds_idx`),
+  KEY `idx_brsc_state` (`brsc_state`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='지정판매소 반품 스캔 코드';
+
+SET @LG_IDX = (SELECT lg_idx FROM local_government WHERE lg_code = '110204' LIMIT 1);
+SET @DS1 = COALESCE(
+  (SELECT ds_idx FROM designated_shop WHERE ds_lg_idx = @LG_IDX AND ds_name = 'CU 대명점' LIMIT 1),
+  (SELECT MIN(ds_idx) FROM designated_shop WHERE ds_lg_idx = @LG_IDX)
+);
+SET @DS2 = COALESCE(
+  (SELECT ds_idx FROM designated_shop WHERE ds_lg_idx = @LG_IDX AND ds_name = 'GS25 앞산점' LIMIT 1),
+  (SELECT MIN(ds_idx) + 1 FROM designated_shop WHERE ds_lg_idx = @LG_IDX)
+);
+SET @DS4 = COALESCE(
+  (SELECT ds_idx FROM designated_shop WHERE ds_lg_idx = @LG_IDX AND ds_name = '봉덕슈퍼' LIMIT 1),
+  (SELECT MAX(ds_idx) FROM designated_shop WHERE ds_lg_idx = @LG_IDX)
+);
+SET @SO1 = (SELECT so_idx FROM shop_order WHERE so_lg_idx = @LG_IDX ORDER BY so_idx ASC LIMIT 1);
+
+DELETE FROM `bag_dispose`
+ WHERE `bd_lg_idx` = @LG_IDX AND `bd_dispose_date` BETWEEN '2026-05-01' AND '2026-05-31';
+DELETE FROM `bag_return_scan_code`
+ WHERE `brsc_lg_idx` = @LG_IDX AND `brsc_code` LIKE 'RET-202605%';
+
+-- 2026년 5월 파기(입고) — 반품/파기 현황 입고 조회용
+INSERT INTO `bag_dispose` (`bd_lg_idx`, `bd_dispose_date`, `bd_location`, `bd_bag_code`, `bd_bag_name`, `bd_qty`, `bd_reason`, `bd_regdate`) VALUES
+(@LG_IDX, '2026-05-05', '남구 종량제 물류창고', '10152', '일반용 20L', 120, '유통기한 경과', '2026-05-05 10:00:00'),
+(@LG_IDX, '2026-05-12', '남구 종량제 물류창고', '60102', '음식물 2L',   80, '오염·훼손',     '2026-05-12 11:30:00'),
+(@LG_IDX, '2026-05-19', '남구 종량제 물류창고', '10172', '일반용 50L',   45, '재고 정리',     '2026-05-19 09:15:00');
+
+-- 2026년 5월 지정판매소 반품(designated-return) — 출고 조회용
+INSERT INTO `bag_return_scan_code`
+  (`brsc_lg_idx`, `brsc_so_idx`, `brsc_ds_idx`, `brsc_bag_code`, `brsc_bag_name`, `brsc_code`, `brsc_unit`, `brsc_qty`, `brsc_unit_price`, `brsc_amount`, `brsc_return_date`, `brsc_state`, `brsc_regdate`)
+SELECT @LG_IDX, IFNULL(@SO1, 0), @DS1, '10152', '일반용 20L', 'RET-20260508-DS1-001', '매', 25, 670.00, 16750.00, '2026-05-08', 'returned', '2026-05-08 14:20:00'
+ WHERE @DS1 IS NOT NULL
+UNION ALL SELECT @LG_IDX, IFNULL(@SO1, 0), @DS1, '10152', '일반용 20L', 'RET-20260508-DS1-002', '매', 10, 670.00, 6700.00, '2026-05-08', 'returned', '2026-05-08 14:21:00'
+ WHERE @DS1 IS NOT NULL
+UNION ALL SELECT @LG_IDX, IFNULL(@SO1, 0), @DS2, '10132', '일반용 10L', 'RET-20260515-DS2-001', '매', 40, 340.00, 13600.00, '2026-05-15', 'returned', '2026-05-15 16:00:00'
+ WHERE @DS2 IS NOT NULL
+UNION ALL SELECT @LG_IDX, IFNULL(@SO1, 0), @DS4, '10162', '일반용 30L', 'RET-20260522-DS4-001', '매', 15, 1080.00, 16200.00, '2026-05-22', 'returned', '2026-05-22 11:45:00'
+ WHERE @DS4 IS NOT NULL;
+
+-- E2E·북구(lg_idx=1) 등 designated_shop 이 있는 지자체
+SET @LG_T = 1;
+SET @DS_T1 = (SELECT MIN(ds_idx) FROM designated_shop WHERE ds_lg_idx = @LG_T);
+SET @DS_T2 = (SELECT MIN(ds_idx) + 1 FROM designated_shop WHERE ds_lg_idx = @LG_T);
+SET @SO_T = (SELECT so_idx FROM shop_order WHERE so_lg_idx = @LG_T ORDER BY so_idx ASC LIMIT 1);
+
+DELETE FROM `bag_dispose`
+ WHERE `bd_lg_idx` = @LG_T AND `bd_dispose_date` BETWEEN '2026-05-01' AND '2026-05-31';
+DELETE FROM `bag_return_scan_code`
+ WHERE `brsc_lg_idx` = @LG_T AND `brsc_code` LIKE 'RET-202605-LG1-%';
+
+INSERT INTO `bag_dispose` (`bd_lg_idx`, `bd_dispose_date`, `bd_location`, `bd_bag_code`, `bd_bag_name`, `bd_qty`, `bd_reason`, `bd_regdate`) VALUES
+(@LG_T, '2026-05-07', '북구 종량제 물류창고', '10152', '일반용 20L', 60, '유통기한 경과', '2026-05-07 10:00:00'),
+(@LG_T, '2026-05-14', '북구 종량제 물류창고', '10132', '일반용 10L', 35, '오염·훼손',     '2026-05-14 11:00:00');
+
+INSERT INTO `bag_return_scan_code`
+  (`brsc_lg_idx`, `brsc_so_idx`, `brsc_ds_idx`, `brsc_bag_code`, `brsc_bag_name`, `brsc_code`, `brsc_unit`, `brsc_qty`, `brsc_unit_price`, `brsc_amount`, `brsc_return_date`, `brsc_state`, `brsc_regdate`)
+SELECT @LG_T, IFNULL(@SO_T, 0), @DS_T1, '10152', '일반용 20L', 'RET-202605-LG1-001', '매', 20, 670.00, 13400.00, '2026-05-09', 'returned', '2026-05-09 14:00:00'
+ WHERE @DS_T1 IS NOT NULL
+UNION ALL SELECT @LG_T, IFNULL(@SO_T, 0), @DS_T2, '10132', '일반용 10L', 'RET-202605-LG1-002', '매', 30, 340.00, 10200.00, '2026-05-16', 'returned', '2026-05-16 15:00:00'
+ WHERE @DS_T2 IS NOT NULL;
+
+-- 테스터 지자체관리자(mb_lg_idx=10 등) 환경: 파기만 시드(판매소 없을 수 있음)
+SET @LG_T = 10;
+DELETE FROM `bag_dispose`
+ WHERE `bd_lg_idx` = @LG_T AND `bd_dispose_date` BETWEEN '2026-05-01' AND '2026-05-31';
+INSERT INTO `bag_dispose` (`bd_lg_idx`, `bd_dispose_date`, `bd_location`, `bd_bag_code`, `bd_bag_name`, `bd_qty`, `bd_reason`, `bd_regdate`) VALUES
+(@LG_T, '2026-05-06', '중구 종량제 물류창고', '10152', '일반용 20L', 50, '유통기한 경과', '2026-05-06 10:00:00');
diff --git a/writable/database/menu_link_number_lookup.sql b/writable/database/menu_link_number_lookup.sql
new file mode 100644
index 0000000..c9d0f9d
--- /dev/null
+++ b/writable/database/menu_link_number_lookup.sql
@@ -0,0 +1,10 @@
+-- 도움말 > 번호알기 메뉴를 전용 화면으로 연결
+-- mysql --default-character-set=utf8mb4 -u ... -p DBNAME < writable/database/menu_link_number_lookup.sql
+
+SET NAMES utf8mb4 COLLATE utf8mb4_unicode_ci;
+
+UPDATE `menu` m
+INNER JOIN `menu_type` t ON t.mt_idx = m.mt_idx AND t.mt_code = 'site'
+SET m.mm_link = 'bag/number-lookup'
+WHERE m.mm_name IN ('번호알기', '번호 알기')
+  AND (TRIM(COALESCE(m.mm_link, '')) = '' OR m.mm_link = 'bag/help');
diff --git a/writable/database/menu_site_fill_empty_second_level_links.sql b/writable/database/menu_site_fill_empty_second_level_links.sql
index c47e56f..cbc475b 100644
--- a/writable/database/menu_site_fill_empty_second_level_links.sql
+++ b/writable/database/menu_site_fill_empty_second_level_links.sql
@@ -64,7 +64,7 @@ SET m.mm_link = CASE m.mm_name
   WHEN '도움말 항목' THEN 'bag/help'
   WHEN '원격 요청' THEN 'bag/help'
   WHEN 'pda 리셋' THEN 'bag/help'
-  WHEN '번호알기' THEN 'bag/help'
+  WHEN '번호알기' THEN 'bag/number-lookup'
   WHEN 'Data Backup' THEN 'bag/help'
   WHEN '컴포트 설정' THEN 'bag/help'
   WHEN 'Version 정보' THEN 'bag/help'
diff --git a/writable/database/menu_site_seed_from_csv.sql b/writable/database/menu_site_seed_from_csv.sql
index 5e26a8b..799690b 100644
--- a/writable/database/menu_site_seed_from_csv.sql
+++ b/writable/database/menu_site_seed_from_csv.sql
@@ -349,7 +349,7 @@ SELECT @mt_site, 1, t.mm_name,
     WHEN '도움말 항목' THEN 'bag/help'
     WHEN '원격 요청' THEN 'bag/help'
     WHEN 'pda 리셋' THEN 'bag/help'
-    WHEN '번호알기' THEN 'bag/help'
+    WHEN '번호알기' THEN 'bag/number-lookup'
     WHEN 'Data Backup' THEN 'bag/help'
     WHEN '컴포트 설정' THEN 'bag/help'
     WHEN 'Version 정보' THEN 'bag/help'