사용자 매뉴얼·번호알기·gov-portal 대시보드와 메뉴 동선·수불 리포트를 보강한다.

- 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>
사이트·관리자 봉투 물류 기능(수불·통계·레포트·재고·발주)과 DB·메뉴·E2E를 운영 반영한다.
2026-06-08 00:46:51 +09:00 · 2026-06-01 16:15:15 +09:00 · 2026-04-29 15:15:48 +09:00 · 2026-04-29 14:59:49 +09:00 · 2026-04-23 15:53:33 +09:00 · 2026-04-23 15:43:19 +09:00
362 changed files with 46488 additions and 1723 deletions
--- a/.cursor/rules/dependency-security.mdc
+++ b/.cursor/rules/dependency-security.mdc
@@ -0,0 +1,10 @@
+---
+description: 패키지 설치 전 승인·안정성 확인 및 공급망 보안 습관
+alwaysApply: true
+---
+
+# 의존성·패키지 보안
+
+- **새 패키지(npm, Composer 등)를 설치·추가하기 전에 반드시 사용자에게 먼저 물어본다.** 자동으로 `npm install`, `composer require` 등을 실행하지 않는다(사용자가 명시적으로 요청한 경우만).
+- 새 버전을 제안할 때는 **공식 레지스트리(npmjs.org, packagist.org) 출처**인지 확인하고, **출시된 지 최소 며칠(가이드: 7일) 이상 지난 안정(stable) 버전**을 우선 제안한다. 방금 출시된 버전은 typosquat·피싱 패키지 위험이 있어 사용자에게 그 점을 짚어 준다.
+- 락 파일(`package-lock.json`, `composer.lock`)을 대량 수정하거나 생소한 패키지를 넣지 않는다. 이상하면 사용자에게 중단하고 확인을 요청한다.
--- a/.gitignore
+++ b/.gitignore
@@ -102,6 +102,7 @@ writable/debugbar/*
 !writable/debugbar/index.html

 php_errors.log
+deploy.log

 #-------------------------
 # User Guide Temp Files
@@ -173,3 +174,5 @@ blob-report/

 /results/
 /phpunit*.xml
+# 최상위 개발 문서/스크린샷 폴더만 제외 (app/Docs 등 하위 docs 경로는 추적).
+/docs/
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -73,6 +73,8 @@ assets/              # 기획 문서 (엑셀)
 php spark serve --port=8045
 ```

+- 로컬에서 **Apache + 여러 VirtualHost + PHP-FPM**을 쓰면 `localhost`·포트·FPM(예: 9001) 설정에 따라 500/503이 나기 쉽습니다. **일상 개발은 위 내장 서버를 기본**으로 두고, `.env`의 `app.baseURL`을 `http://localhost:8045/` 등과 맞추는 것을 권장합니다.
+
 ## 테스트 (Playwright E2E)

 모든 작업 완료 후 반드시 Playwright 브라우저 테스트를 수행합니다.
--- a/README.md
+++ b/README.md
@@ -1,12 +1,20 @@
-# 종량제 — 쓰레기봉투 물류시스템 (jongryangje)
+# 종량제 -- 쓰레기봉투 물류시스템 (jongryangje)

-**[종량제 개발목록 (엑셀 다운로드)](https://github.com/wixon-associates/jongryangje/raw/main/assets/종량제_개발목록_20260127.xlsx)** — 로컬 복제 후에는 [`assets/종량제_개발목록_20260127.xlsx`](./assets/종량제_개발목록_20260127.xlsx)
+**[종량제 개발목록 (엑셀 다운로드)](https://github.com/wixon-associates/jongryangje/raw/main/assets/종량제_개발목록_20260127.xlsx)** -- 로컬 복제 후에는 [`assets/종량제_개발목록_20260127.xlsx`](./assets/종량제_개발목록_20260127.xlsx)

-지자체·지정판매소 등을 대상으로 하는 **종량제 쓰레기봉투 물류·업무 웹 애플리케이션**입니다.
+지자체/지정판매소 등을 대상으로 하는 **종량제 쓰레기봉투 물류/업무 웹 애플리케이션**입니다.
 백엔드는 **[CodeIgniter 4](https://codeigniter.com/)** 기반입니다.

 **저장소:** [wixon-associates/jongryangje](https://github.com/wixon-associates/jongryangje)
-| **[구현 화면 스크린샷](./docs/SCREENSHOTS.md)** | **[Notion 진행상황](https://www.notion.so/31b42b987c3780baba32ded04a1d41bb)** |
+| **[구현 화면 스크린샷](./docs/SCREENSHOTS.md)** | **[Notion 진행상황](https://www.notion.so/31b42b987c3780baba32ded04a1d41bb)** | **[서버/배포 가이드](./docs/server.md)** |
+
+### 운영 환경
+
+| 서비스 | URL |
+|--------|-----|
+| 웹 서비스 | https://trash.wxn.co.kr |
+| Gitea (Git) | https://gitea.wxn.co.kr |
+| GitHub | https://github.com/wixon-associates/jongryangje |

 ---

@@ -18,77 +26,9 @@
 | Language | PHP 8.2+ (strict types) |
 | Database | MySQL / MariaDB (MySQLi) |
 | 의존성 관리 | Composer 2.x |
-| 테스트 | PHPUnit 10.x |
+| E2E 테스트 | Playwright (Chromium) |
 | 세션 | 파일 기반 (`writable/session/`) |
-
---
-
-## 요구 사항
-
- **PHP** 8.2 이상 (`composer.json` 기준)
- **Composer** 2.x
- **MySQL / MariaDB** (프로젝트는 `MySQLi` 드라이버 사용)
- 권장 PHP 확장: `intl`, `mbstring`, MySQL 사용 시 `mysqlnd`
-
---
-
-## 빠른 시작 (로컬)
-
-### 1) 저장소 복제
-
-```bash
-git clone https://github.com/wixon-associates/jongryangje.git
-cd jongryangje
-```
-
-### 2) 의존성 설치
-
-```bash
-composer install
-```
-
-### 3) 환경 설정
-
-루트에 있는 샘플 파일을 복사해 `.env`를 만듭니다.
-
-```bash
-cp env .env
-```
-
-`.env`에서 최소한 다음을 설정합니다.
-
-| 항목 | 설명 |
-|------|------|
-| `app.baseURL` | 예: `http://localhost:8080/` (끝에 `/`) |
-| `database.default.*` | DB 호스트·DB명·사용자·비밀번호 |
-| `encryption.key` | 개인정보(이메일·연락처) 암호화용. **64자리 hex** (예: `php -r "echo bin2hex(random_bytes(32));"`) |
-
-> `.env`는 **Git에 올리지 마세요.** 비밀번호·키가 들어갑니다.
-
-### 4) 데이터베이스 준비
-
-아래 순서대로 SQL 스크립트를 실행합니다.
-
-| 순서 | 파일 | 용도 |
-|------|------|------|
-| 1 | `writable/database/init_jongryangje_dev.sql` | DB·DB 사용자 생성 |
-| 2 | `writable/database/login_tables.sql` | 회원·로그인·지자체·지정판매소 기본 테이블 |
-| 3 | `writable/database/member_approval_request_add.sql` | 회원가입 역할 승인 요청 테이블 |
-| 4 | `writable/database/menu_tables.sql` | 메뉴 시스템 (메뉴 타입 + 메뉴 항목 + 시드) |
-| 5 | `writable/database/local_government_init_daegu.sql` | 대구 시범 지자체 데이터 |
-| 6 | `writable/database/code_master_init_daegu.sql` | 기본코드 마스터 초기화 |
-
-### 5) 개발 서버 실행
-
-```bash
-php spark serve --port=8045
-```
-
-### 6) 테스트
-
-```bash
-vendor/bin/phpunit
-```
+| 프론트엔드 | Tailwind CSS (CDN), Vanilla JS |

 ---

@@ -96,21 +36,119 @@ vendor/bin/phpunit

 ```
 app/
-├── Config/          # Routes, Database, Roles, Filters, Session 등
-├── Controllers/     # Home, Auth, Admin/* (8개 관리자 컨트롤러)
-├── Models/          # 7개 모델 (Member, LocalGovernment, DesignatedShop 등)
-├── Views/           # admin/, auth/, bag/, home/ 템플릿
-├── Filters/         # AdminAuthFilter (관리자 접근 제어)
-├── Helpers/         # admin_helper, pii_encryption_helper
-└── Database/        # Migrations, Seeds
-public/              # 웹 루트
-writable/database/   # SQL 초기화 스크립트
-tests/               # unit/, database/, session/
-assets/              # 기획 문서 (엑셀)
+├── Config/              # Routes, Database, Roles, Filters, Session 등 (45개)
+├── Controllers/         # 28개 컨트롤러
+│   ├── Auth.php         # 로그인/로그아웃/회원가입
+│   ├── Bag.php          # 사이트 메뉴 페이지 (기본정보·기본코드 목록 등)
+│   ├── Home.php         # 홈/대시보드
+│   └── Admin/           # 관리자 컨트롤러 24개
+│       ├── BagOrder.php       # 발주 관리
+│       ├── BagReceiving.php   # 입고 관리
+│       ├── BagInventory.php   # 재고 현황
+│       ├── BagSale.php        # 판매/반품 관리
+│       ├── BagIssue.php       # 무료용 불출 관리
+│       ├── ShopOrder.php      # 주문 접수 관리
+│       ├── BagPrice.php       # 봉투 단가 관리
+│       ├── PackagingUnit.php  # 포장 단위 관리
+│       ├── CodeKind.php       # 기본코드 종류
+│       ├── CodeDetail.php     # 세부코드
+│       ├── SalesAgency.php    # 판매 대행소
+│       ├── Manager.php        # 담당자
+│       ├── Company.php        # 업체 (제작/협회/회수)
+│       ├── FreeRecipient.php  # 무료용 대상자
+│       ├── SalesReport.php    # 리포트 (판매대장/일계표/수불)
+│       ├── User.php           # 회원 관리
+│       ├── DesignatedShop.php # 지정판매소
+│       ├── LocalGovernment.php # 지자체
+│       ├── Menu.php           # 메뉴 관리
+│       ├── PasswordChange.php # 비밀번호 변경
+│       └── ...
+├── Models/              # 25개 모델
+├── Views/               # 88개 뷰 템플릿
+│   ├── admin/           # 관리자 뷰 (59개, 엔티티별 하위 디렉토리)
+│   ├── bag/             # 사이트 메뉴 뷰 (17개 + 레이아웃)
+│   ├── auth/            # 로그인/회원가입 (2개)
+│   └── home/            # 대시보드 (1개)
+├── Filters/             # AdminAuthFilter, LoginAuthFilter (`/bag/code-kinds` 등)
+├── Helpers/             # admin_helper, pii_encryption_helper
+└── Database/            # Migrations, Seeds
+public/                  # 웹 루트
+writable/database/       # SQL 초기화/시드 스크립트 (21개)
+e2e/                     # Playwright E2E 테스트 (84개 테스트)
+assets/                  # 기획 문서 (엑셀)
 ```

 ---

+## 데이터베이스 (25개 테이블)
+
+### 회원/인증
+
+| 테이블 | 용도 |
+|--------|------|
+| `member` | 회원 (mb_id, mb_level, mb_state, PII 암호화, 로그인 실패 lock) |
+| `member_log` | 로그인/로그아웃 감사 로그 (IP, User-Agent) |
+| `member_approval_request` | 회원가입 역할 승인 요청 (pending/approved/rejected) |
+
+### 지자체/판매소
+
+| 테이블 | 용도 |
+|--------|------|
+| `local_government` | 지자체 (테넌트 루트, lg_code 기반) |
+| `designated_shop` | 지정판매소 (지자체별, 판매소번호 자동생성) |
+
+### 메뉴 시스템
+
+| 테이블 | 용도 |
+|--------|------|
+| `menu_type` | 메뉴 유형 (admin, site) |
+| `menu` | 메뉴 항목 (트리 구조, 역할별 노출, 지자체별) |
+
+### 기본코드 마스터
+
+| 테이블 | 용도 |
+|--------|------|
+| `code_kind` | 코드 종류 (A~T, 20종) |
+| `code_detail` | 세부코드 (행정구역, 봉투구분, 재질, 용량 등) |
+
+### 단가/포장
+
+| 테이블 | 용도 |
+|--------|------|
+| `bag_price` | 봉투 단가 (발주/도매/소비자가, 적용기간) |
+| `bag_price_history` | 단가 변경 이력 |
+| `packaging_unit` | 포장 단위 (박스/팩/낱장) |
+| `packaging_unit_history` | 포장 단위 변경 이력 |
+
+### 업체/담당자/대상자
+
+| 테이블 | 용도 |
+|--------|------|
+| `sales_agency` | 판매 대행소 |
+| `company` | 업체 (manufacturer/association/collector) |
+| `manager` | 담당자 (소속/직위) |
+| `free_recipient` | 무료용 대상자 (생보자/시설/수훈자) |
+
+### 발주/입고/재고
+
+| 테이블 | 용도 |
+|--------|------|
+| `bag_order` | 발주 (UUID, LOT번호, SHA-256 해시) |
+| `bag_order_item` | 발주 품목 (봉투코드별 수량/금액) |
+| `bag_receiving` | 입고 (발주 연계, 박스/낱장 수량) |
+| `bag_inventory` | 재고 현황 (봉투코드별 현재 재고) |
+
+### 판매/주문/불출
+
+| 테이블 | 용도 |
+|--------|------|
+| `bag_sale` | 판매/반품 (판매소, 봉투코드, 수량/금액) |
+| `shop_order` | 주문 접수 (배달일, 결제/입금/수령 상태) |
+| `shop_order_item` | 주문 품목 (박스/팩/낱장 단위) |
+| `bag_issue` | 무료용 불출 (연도/분기, 불출처, 상태) |
+
+---
+
 ## 역할 체계 (RBAC)

 | Level | 역할 | 설명 |
@@ -120,295 +158,373 @@ assets/              # 기획 문서 (엑셀)
 | 2 | 지정판매소 | 봉투 판매/재고 관리 |
 | 1 | 일반 사용자 | 기본 조회 (시민) |

- 역할 상수: `Config\Roles` — `LEVEL_SUPER_ADMIN(4)`, `LEVEL_LOCAL_ADMIN(3)`, `LEVEL_SHOP(2)`, `LEVEL_CITIZEN(1)`
+- 역할 상수: `Config\Roles` -- `LEVEL_SUPER_ADMIN(4)`, `LEVEL_LOCAL_ADMIN(3)`, `LEVEL_SHOP(2)`, `LEVEL_CITIZEN(1)`
 - `AdminAuthFilter`가 로그인 + 레벨 3/4 + 지자체 선택 여부 검증
+- **기본코드 마스터 CRUD**는 `Roles::canManageCodeMaster()`(지자체관리자·Super Admin 등)로 제한. **종류·세부 목록 조회**는 로그인 사용자 전원 (`/bag/code-kinds`, `/bag/code-details/{ck_idx}`, `loginAuth` 필터)

 ## 멀티테넌시

- `local_government.lg_idx` 가 테넌트 루트
- 관리자 필터에서 `session('admin_lg_idx')` 기반 테넌트 분리
+- `local_government.lg_idx`가 테넌트 루트
+- 관리자 필터에서 `admin_effective_lg_idx()` 기반 테넌트 분리
 - Super Admin은 `/admin/select-local-government`에서 작업 지자체 선택
+- 지자체관리자는 소속 `mb_lg_idx` 자동 적용

 ---

-## 주요 URL
+## 라우트 구조

-| 경로 | 설명 | 인증 |
+### 공개 페이지
+
+| 경로 | 설명 |
+|------|------|
+| `/` | 홈 (비로그인: 환영, 로그인: 대시보드) |
+| `/login`, `/logout` | 로그인/로그아웃 |
+| `/register` | 회원가입 (역할 승인 플로우) |
+| `/dashboard/*` | 대시보드 시안 (classic/modern/dense/charts) |
+
+### 사이트 메뉴 (`/bag/*`)
+
+| 경로 | 설명 | 기능 |
 |------|------|------|
-| `/` | 홈 (비로그인 시 환영 화면) | 공개 |
-| `/login`, `/logout` | 로그인·로그아웃 | 공개 |
-| `/register` | 회원가입 (역할 승인 플로우 연동) | 공개 |
-| `/dashboard` | 로그인 후 메인 대시보드 | 인증 |
-| `/dashboard/classic-mock` 등 | UI 시안용 라우트 | 인증 |
-| `/bag/*` | 봉투 관련 페이지 (목업) | 인증 |
-| `/admin` | 관리자 대시보드 | 관리자 (Lv.3+) |
-| `/admin/users` | 회원 관리 (CRUD) | 관리자 |
-| `/admin/access/login-history` | 로그인 이력 조회 | 관리자 |
-| `/admin/access/approvals` | 회원가입 역할 승인 대기 처리 | 관리자 |
-| `/admin/roles` | 역할 목록 조회 | 관리자 |
-| `/admin/menus` | 메뉴 관리 (트리 구조 CRUD) | 관리자 |
-| `/admin/local-governments` | 지자체 관리 | 관리자 |
-| `/admin/designated-shops` | 지정판매소 관리 (CRUD) | 관리자 |
-| `/admin/select-local-government` | 작업 지자체 선택 | Super Admin |
+| `/bag/basic-info` | 기본정보관리 | 단가·포장단위 등 링크 허브 (`/bag/code-kinds`로 기본코드 조회) |
+| `/bag/code-kinds` | 기본코드 종류 | 종류 목록·세부코드 링크 (조회; CRUD는 관리자만) |
+| `/bag/code-details/{ck_idx}` | 기본코드 세부 | 해당 종류의 세부코드 목록 (조회; CRUD는 관리자만) |
+| `/bag/purchase-inbound` | 발주 입고 관리 | 발주/입고 목록 + 등록 버튼 |
+| `/bag/order/create` | 발주 등록 | 발주서 신규 작성 |
+| `/bag/order/change` | 발주 변경 | 발주 변경 목록/수정 진입 |
+| `/bag/order/revise/{bo_idx}` | 발주 수정 | 선택 발주 수정 화면 |
+| `/bag/order/lot-seed` | LOT-No 디스켓 불출 | 발주 LOT 기준 seed 생성/다운로드 |
+| `/bag/issue` | 불출 관리 | 불출 목록 + 처리/취소 |
+| `/bag/inventory` | 재고 관리 | 봉투별 현재 재고 조회 |
+| `/bag/sales` | 판매 관리 | 주문/판매/반품 + 등록 |
+| `/bag/order/phone` | 전화 주문 접수 | 전화 주문 접수표 작성/저장 |
+| `/bag/order/phone/manage` | 전화 주문 접수 관리 | 접수 리스트 선택 후 품목 수량 수정/취소 |
+| `/bag/sale/designated` | 지정판매소 판매 | 주문 선택 + 바코드 스캔 + 판매 저장 |
+| `/bag/receiving/batch` | 일괄 입고 | 미입고 건 선택 일괄 입고 |
+| `/bag/sales-stats` | 판매 현황 | 기간별 판매 데이터 |
+| `/bag/flow` | 봉투 수불 관리 | 봉투코드별 입출고 수불 요약 |
+| `/bag/analytics` | 통계 분석 (→ 전년 대비로 리다이렉트) | |
+| `/bag/analytics/year-over-year` | 전년 대비 판매 분석 (w_gm604r) | |
+| `/bag/analytics/monthly-trend` | 월별 판매 추이 분석 (w_gm606r) | |
+| `/bag/analytics/seasonal-trend` | 계절별 판매 추이 분석 (w_gm607r) | |
+| `/bag/window` | 창 | Phase 6 예정 |
+| `/bag/help` | 도움말 | 시스템 안내 |

-정확한 라우트는 `app/Config/Routes.php`를 확인하세요.
+### 관리자 (`/admin/*`, adminAuth 필터)
+
+**시스템 관리**
+
+| 경로 | 기능 |
+|------|------|
+| `/admin` | 관리자 대시보드 |
+| `/admin/users/*` | 회원 관리 (CRUD) |
+| `/admin/access/login-history` | 로그인 이력 |
+| `/admin/access/approvals` | 회원 승인 대기 처리 |
+| `/admin/roles` | 역할 목록 |
+| `/admin/menus/*` | 메뉴 관리 (트리 CRUD) |
+| `/admin/local-governments/*` | 지자체 관리 (CRUD) |
+| `/admin/select-local-government` | 작업 지자체 선택 (Super Admin) |
+
+**기본코드 CRUD만 관리자 경로 (목록·조회는 `/bag/*`)**
+
+| 경로 | 기능 |
+|------|------|
+| `/admin/code-kinds/*` | 기본코드 종류 **CRUD만** (create/edit/store/update/delete; **목록 없음** — 조회는 `/bag/code-kinds`) |
+| `/admin/code-details/*` | 세부코드 **CRUD만** (**목록 없음** — 조회는 `/bag/code-details/{ck_idx}`) |
+| (호환) `GET /admin/code-details/{ck_idx}` | `/bag/code-details/{ck_idx}` 로 리다이렉트 |
+
+### 업무 화면 (`/bag/*`, adminAuth 필터)
+
+동일 `Admin\*` 컨트롤러·뷰를 쓰며 메인 사이트 레이아웃으로 렌더된다. `GET /admin/managers` 등 옛 업무 URL은 `301`·`POST` 는 `307`로 `/bag/...`에 리다이렉트된다.
+
+| 경로 | 기능 |
+|------|------|
+| `/bag/password-change` | 비밀번호 변경 |
+| `/bag/designated-shops/*` | 지정판매소 관리 (CRUD) |
+| `/bag/bag-prices/*` | 봉투 단가 (CRUD + 이력) |
+| `/bag/packaging-units/manage/*` | 포장 단위 (CRUD + 이력; 조회 전용은 `/bag/packaging-units`) |
+| `/bag/sales-agencies/*` | 판매 대행소 (CRUD) |
+| `/bag/managers/*` | 담당자 (CRUD) |
+| `/bag/companies/*` | 업체 (CRUD) |
+| `/bag/free-recipients/*` | 무료용 대상자 (CRUD) |
+| `/bag/bag-orders/*` | 발주 관리 (등록/상세/취소/삭제) |
+| `/bag/bag-receivings/*` | 입고 관리 (등록, 재고 자동 반영) |
+| `/bag/bag-inventory` | 재고 현황 조회 |
+| `/bag/shop-orders/*` | 주문 접수 (등록/취소) |
+| `/bag/bag-sales/*` | 판매/반품 (등록) |
+| `/bag/bag-issues/*` | 무료용 불출 (등록/취소, 재고 연동) |
+| `/bag/reports/sales-ledger` | 판매 대장 (일자별/기간별) |
+| `/bag/reports/daily-summary` | 일계표 (일계 + 월간 누계) |
+| `/bag/reports/period-sales` | 기간별 판매현황 |
+| `/bag/reports/supply-demand` | 봉투 수불 현황 |

 ---

-## DB 테이블
+## 주문/판매 실무 흐름 (현재 구현)

-| 테이블 | 용도 |
-|--------|------|
-| `member` | 회원 (mb_id, mb_level, mb_state, PII 암호화) |
-| `member_log` | 로그인/로그아웃 감사 로그 (IP, User-Agent) |
-| `member_approval_request` | 회원가입 승인 요청 (pending/approved/rejected) |
-| `local_government` | 지자체 (테넌트 루트) |
-| `designated_shop` | 지정판매소 (지자체별 관리) |
-| `menu_type` | 메뉴 유형 (admin, site) |
-| `menu` | 메뉴 항목 (트리 구조, 역할별 노출) |
+1. 전화 주문 접수: `/bag/order/phone`
+2. 전화 주문 관리(수정/취소): `/bag/order/phone/manage`
+3. 지정판매소 판매 처리(바코드 스캔): `/bag/sale/designated`
+4. 판매/재고 반영: `bag_sale` 기록 + `bag_inventory` 차감 + 주문 수령상태(`so_received`) 갱신
+
+---
+
+## 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.
+  - 판매 단계(`/bag/sale/designated`)에서는 생성된 코드를 스캔하여 `in_stock -> sold` 상태로 전환합니다.
+- **요구사항 문서 관점**
+  - 노션 요구사항에는 발주 단계에서 바코드 원시데이터 생성 후 제작업체 인쇄 흐름이 명시되어 있습니다.
+  - 현재 구현과 요구사항 간 시점 차이가 존재하므로, 운영 정책 확정 후 발주 단계 생성으로 이관 검토가 필요합니다.
+
+---
+
+## 모델 (25개)
+
+| 모델 | 테이블 | 용도 |
+|------|--------|------|
+| MemberModel | member | 회원 계정 |
+| MemberLogModel | member_log | 로그인 이력 |
+| MemberApprovalRequestModel | member_approval_request | 승인 요청 |
+| LocalGovernmentModel | local_government | 지자체 |
+| DesignatedShopModel | designated_shop | 지정판매소 |
+| MenuModel | menu | 메뉴 항목 |
+| MenuTypeModel | menu_type | 메뉴 유형 |
+| CodeKindModel | code_kind | 코드 종류 |
+| CodeDetailModel | code_detail | 세부코드 |
+| BagPriceModel | bag_price | 봉투 단가 |
+| BagPriceHistoryModel | bag_price_history | 단가 변경 이력 |
+| PackagingUnitModel | packaging_unit | 포장 단위 |
+| PackagingUnitHistoryModel | packaging_unit_history | 포장 단위 이력 |
+| SalesAgencyModel | sales_agency | 판매 대행소 |
+| CompanyModel | company | 업체 |
+| ManagerModel | manager | 담당자 |
+| FreeRecipientModel | free_recipient | 무료 대상자 |
+| BagOrderModel | bag_order | 발주 |
+| BagOrderItemModel | bag_order_item | 발주 품목 |
+| BagReceivingModel | bag_receiving | 입고 |
+| BagInventoryModel | bag_inventory | 재고 |
+| BagSaleModel | bag_sale | 판매/반품 |
+| ShopOrderModel | shop_order | 주문 접수 |
+| ShopOrderItemModel | shop_order_item | 주문 품목 |
+| BagIssueModel | bag_issue | 무료 불출 |
+
+---
+
+## 보안
+
+| 항목 | 구현 |
+|------|------|
+| 인증 | 세션 기반 로그인, AdminAuthFilter로 관리자 접근 제어, 기본코드 목록 경로는 LoginAuthFilter(`loginAuth`) |
+| RBAC | 4단계 역할 (Config\Roles), 메뉴별 역할 노출 |
+| PII 암호화 | `pii_encryption_helper` (AES, `ENC:` prefix) - 이메일/전화번호 |
+| 비밀번호 | `password_hash()` + `password_verify()` (bcrypt) |
+| 로그인 보호 | 5회 실패 시 계정 잠금 (mb_login_fail_count, mb_locked_until) |
+| CSRF | CodeIgniter 내장 CSRF 필터 |
+| 멀티테넌시 | lg_idx 기반 데이터 격리, 세션에서 테넌트 관리 |
+
+---
+
+## 빠른 시작
+
+### 1) 저장소 복제 및 의존성 설치
+
+```bash
+git clone https://github.com/wixon-associates/jongryangje.git
+cd jongryangje
+composer install
+npm install        # Playwright E2E 테스트용
+```
+
+### 2) 환경 설정
+
+```bash
+cp env .env
+```
+
+`.env`에서 설정:
+
+| 항목 | 설명 |
+|------|------|
+| `app.baseURL` | 예: `http://localhost:8045/` |
+| `database.default.*` | DB 호스트/DB명/사용자/비밀번호 |
+| `encryption.key` | PII 암호화용 64자리 hex |
+
+### 3) 데이터베이스 준비
+
+SQL 스크립트 실행 순서:
+
+| 순서 | 파일 | 용도 |
+|------|------|------|
+| 1 | `init_jongryangje_dev.sql` | DB/사용자 생성 |
+| 2 | `login_tables.sql` | 회원/로그인/지자체/지정판매소 테이블 |
+| 3 | `member_approval_request_add.sql` | 승인 요청 테이블 |
+| 4 | `member_login_lock_add.sql` | 로그인 잠금 컬럼 |
+| 5 | `menu_tables.sql` | 메뉴 시스템 + 시드 |
+| 6 | `menu_type_add_site.sql` | 사이트 메뉴 타입 |
+| 7 | `local_government_init_daegu.sql` | 대구 8개 구군 지자체 |
+| 8 | `code_master_init_daegu.sql` | 기본코드 마스터 (20종) |
+| 9 | `bag_price_tables.sql` | 단가 + 단가 이력 테이블 |
+| 10 | `packaging_unit_tables.sql` | 포장 단위 + 이력 테이블 |
+| 11 | `sales_agency_tables.sql` | 판매 대행소 테이블 |
+| 12 | `manager_tables.sql` | 담당자 테이블 |
+| 13 | `company_tables.sql` | 업체 테이블 |
+| 14 | `free_recipient_tables.sql` | 무료 대상자 테이블 |
+| 15 | `order_tables.sql` | 발주/발주품목 테이블 |
+| 16 | `sales_tables.sql` | 판매/입고/재고/불출/주문 테이블 |
+| 17 | `seed_test_accounts.sql` | 테스터 계정 4개 |
+| 18 | `seed_realistic_data.sql` | 실제형 시범 데이터 |
+
+**기본코드 전용 보강 (선택·기존 DB):** `menu_fix_basic_code_link.sql`, `menu_site_add_basic_code_child.sql`, 개발목록 CSV 반영 시 `code_master_sync_from_csv.sql` 또는 `writable/tools/sync_basic_codes_from_csv.py`.
+
+### 4) 개발 서버 실행
+
+```bash
+php spark serve --port=8045
+```
+
+### 5) 시드 데이터 (선택)
+
+```bash
+node e2e/helpers/db-seed.js              # 테스터 계정 생성
+node e2e/helpers/db-seed-realistic.js    # 실제형 시범 데이터
+```
+
+---
+
+## E2E 테스트 (Playwright)
+
+```bash
+# 전체 테스트
+npm test
+
+# headed 모드 (브라우저 표시)
+npm run test:headed
+
+# 특정 파일
+npx playwright test e2e/auth.spec.js
+
+# 특정 테스트
+npx playwright test -g "로그인 페이지"
+```
+
+### 테스터 계정 (비밀번호: `test1234!`)
+
+| ID | 역할 | Level |
+|----|------|-------|
+| `tester_badmin` | 본부 관리자 | 5 |
+| `tester_admin` | Super Admin | 4 |
+| `tester_local` | 지자체관리자 (중구청) | 3 |
+| `tester_shop` | 지정판매소 | 2 |
+| `tester_user` | 일반 사용자 | 1 |
+
+### 테스트 파일 (84개 테스트)
+
+| 파일 | 테스트 수 | 대상 |
+|------|-----------|------|
+| auth.spec.js | 9 | 로그인/로그아웃/회원가입 |
+| admin.spec.js | 10 | 관리자 패널 접근 |
+| public.spec.js | 4 | 공개 페이지 |
+| bag-site.spec.js | 11 | 사이트 메뉴 /bag/* |
+| code-management.spec.js | 7 | 기본코드 CRUD (`/bag/*` 목록 + `/admin/*` 폼) |
+| bag-price.spec.js | 6 | 봉투 단가 |
+| packaging-unit.spec.js | 3 | 포장 단위 |
+| phase2-entities.spec.js | 8 | 대행소/담당자/업체/무료대상자 |
+| phase2-extra.spec.js | 4 | 지자체 수정/비밀번호/로그인 lock |
+| phase3-order.spec.js | 8 | 발주/입고/재고 |
+| phase4-sales.spec.js | 10 | 주문/판매/불출 |
+| phase5-reports.spec.js | 4 | 리포트 |

 ---

 ## 기본코드 체계

-개발목록 엑셀의 "기본코드 종류" 시트 기준, A~Y 총 25종의 코드 체계:
+### 코드 관리 URL·동작
+
+| 구분 | 경로 | 설명 |
+|------|------|------|
+| 목록·조회 | `/bag/code-kinds`, `/bag/code-details/{ck_idx}` | 사이트(`bag`) 레이아웃. 시민·판매소는 열람만; 코드 마스터 관리 권한이 있으면 CRUD용 링크(관리자 화면) 노출 |
+| 등록·수정·삭제 | `/admin/code-kinds/*`, `/admin/code-details/*` | `adminAuth` + `canManageCodeMaster`. 처리 후 flash 메시지와 함께 위 `bag` 목록으로 되돌아감 |
+| 데이터 보강 (선택) | `writable/tools/sync_basic_codes_from_csv.py` → 생성 SQL 또는 `code_master_sync_from_csv.sql` | 개발목록 CSV와 DB 종류·세부코드 맞출 때 참고 |
+
+A~T 총 20종의 코드 체계 (`code_kind` + `code_detail`):

 | 코드 | 코드명 | 코드 | 코드명 |
 |------|--------|------|--------|
-| A | 도/특별시/광역시 구분 | N | 동판종류 |
-| B | 특별시/광역시/시/군코드 | O | 봉투명 |
-| C | 구코드 | P | 작업권한 |
-| D | 동코드 | Q | 예산과목 |
-| E | 봉투구분 (일반/공공/무료/공동주택/재사용/음식물) | R | 은행목록 |
-| F | 봉투재질 (고밀도/PP마대/스티커/용기) | S | 소속 |
-| G | 용량별 (2L~120L, 1000원~10000원) | T | 직위 |
-| H | 무상지급 대상 | U | 배달 |
-| I | 판매형태 (무상/일반/관내/교환) | V | 구역 |
-| J | 반품형태 | W | 봉투명(약어) |
-| K | 반품사유 | X | 봉투구분(대분) |
-| L | 지정판매소 변경사유 | Y | 분기 |
-| M | 수불구분 | | |
+| A | 도/특별시/광역시 구분 | K | 반품사유 |
+| B | 특별시/광역시/시/군코드 | L | 지정판매소 변경사유 |
+| C | 구코드 | M | 수불구분 |
+| D | 동코드 | N | 동판종류 |
+| E | 봉투구분 | O | 봉투명 (상세 봉투코드) |
+| F | 봉투재질 | P | 작업권한 |
+| G | 용량별 | Q | 예산과목 |
+| H | 무상지급 대상 | R | 은행목록 |
+| I | 판매형태 | S | 소속 |
+| J | 반품형태 | T | 직위 |

 ---

-## 개발 현황
+## 개발 진행 현황

-### 웹 기능목록 (63개 항목)
+### Phase별 완료 현황

-기획 문서(`assets/종량제_개발목록_20260127.xlsx`)의 "웹 기능목록" 시트 기준으로 정리합니다.
+| Phase | 내용 | 상태 |
+|-------|------|------|
+| Phase 1 | 프로젝트 초기 세팅, 로그인/회원가입, RBAC, 멀티테넌시, 메뉴 관리, PII 암호화 | **완료** |
+| Phase 2 | 기본정보관리 (코드/단가/포장/대행소/담당자/업체/무료대상자/지자체수정/비밀번호/로그인lock) | **완료** |
+| Phase 3 | 발주/입고/재고 (발주등록/LOT/취소/삭제/현황/입고처리/재고현황) | **완료** |
+| Phase 4 | 주문/판매/불출 (주문접수/판매/반품/불출처리/취소) | **완료** |
+| Phase 5 | 리포트 (판매대장/일계표/기간별현황/수불현황) | **완료** |
+| Phase 6 | 모바일앱 + 고급기능 (바코드/통계/엑셀/인쇄) | 대기 |

-#### 구현 완료
+### Phase 6 이후 대기 작업

-| No | 카테고리 | 기능 | 상태 | 비고 |
-|----|---------|------|------|------|
-| 1 | 공통 | 로깅 (로그인/로그아웃 이력) | **완료** | `member_log` 테이블, IP/UA 기록 |
-| 2 | 공통 | 개인정보 비식별화 | **완료** | `pii_encryption_helper` (ENC: prefix, AES 암호화) |
-| 3 | 공통 | 로그인 | **부분** | 로그인/세션/역할별 리다이렉트 완료. 2차 인증 미구현, 5회 실패 lock 미구현 |
-| 4 | 관리자단 | 사용자 권한 관리 | **완료** | 4단계 RBAC, Config 기반 |
-| 5 | 관리자단 | 사용자 관리 | **완료** | Full CRUD + soft delete + PII 암복호화 |
-| 6 | 관리자단 | 사용자 로그인 이력 확인 | **완료** | 기간 지정 조회 구현 |
-| 7 | 관리자단 | 사용자 권한 승인 | **완료** | 승인/거절 + 사유 입력 + 트랜잭션 처리 |
-| 8 | 관리자단 | 메뉴 관리 | **완료** | 트리 구조 CRUD, 지자체별 메뉴 복사 |
-| 9 | 관리자단 | 메뉴 별 권한 설정 | **완료** | `mm_level` 필드로 역할별 노출 제어 |
-| 25 | 기본정보관리 | 지정판매소 관리 (리스트/상세) | **완료** | 지자체별 필터링, 판매소 정보 표시 |
-| 26 | 기본정보관리 | 지정판매소 등록/수정/삭제 | **완료** | Full CRUD, 판매소번호 자동생성 |
-| 29 | 기본정보관리 | PASSWORD 변경 | **미구현** | |
-
-#### 미구현 — 기본정보관리 (SFR-PWB-003)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 10-11 | 기본코드 관리 | 코드 종류 및 하위 세부코드 CRUD |
-| 12-13 | 단가 관리 | 지자체별 봉투 종류별 단가 CRUD, 이력 관리, 기간별 조회 |
-| 14-15 | 포장 단위 관리 | 박스당 팩/팩당 낱장 수량 CRUD, 기간별 조회 |
-| 16-18 | 판매 대행소 관리 | 대행소 CRUD, 지자체 연결, 조회 |
-| 19-20 | 담당자 관리 | 지자체별 담당자 CRUD (소속: 구/군/대행소/제작업체) |
-| 21-22 | 업체 관리 | 협회/제작업체/회수업체 CRUD, 조회/인쇄 |
-| 23-24 | 무료용 대상자 관리 | 읍면동/무료대상자/기타 구분별 CRUD |
-| 27 | 지정판매소 지도 | 지정판매소 지도상 위치 확인 |
-| 28 | 지정판매소 조회 | 다조건 조회, 엑셀 저장, 인쇄, 바코드 출력 |
-| 29 | 지정판매소 현황 | 연도별 신규등록/취소 현황 조회 |
-| 29 | PASSWORD 변경 | 현재 로그인 사용자 비밀번호 변경 |
-
-#### 미구현 — 발주 입고 관리 (SFR-PWB-004)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 30 | 발주 등록 | 발주 form (UUID v4 + SHA-256 해싱 + 블록 저장), LOT 번호 생성 |
-| 31 | LOT번호 및 바코드 생성 | AES-256 + RSA 암호화 seed → PDF417 바코드 생성 |
-| 32 | 발주 변경 | 동일 UUID 버전 관리, 해시 체인 |
-| 33 | 발주 삭제 | 상태 변경 방식 삭제 |
-| 34 | 발주 현황 | 기간/제작업체/품명/입고처 조건 조회, 리포트 |
-| 35 | 발주 입고 (스캐너) | 바코드 스캐너 연동 (Electron + serialport) |
-| 36 | 발주 입고 (스캐너) | 제작업체별 미입고 발주 조회, 스캔 입고 처리 |
-| 37 | 일괄 입고 | LOT 단위 전체 입고 처리 |
-| 38 | 입고 현황 | 기간/업체/품명/구분별 조회, 리포트 |
-
-#### 미구현 — 불출 관리 (SFR-PWB-005)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 39 | 무료용 불출 현황 | 기간별 봉투 종류별 불출 현황 조회 |
-| 40 | 무료용 불출 처리 | 불출 기록, 바코드 스캔, 재고 감산, 판매 처리 |
-| 41 | 무료용 불출 취소 | 불출 리스트/품목/코드 3분할 화면, 취소 후 재고 복원 |
-
-#### 미구현 — 재고/실사 관리 (SFR-PWB-006~007)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 42 | 재고 조회 | 기준일자 봉투/스티커 종류별 재고량, 결재란 인쇄 |
-| 43 | 실사 선별 | 바코드 있는 봉투 대상 실사 실시 |
-| 44 | 실사 선별 조회 | 전체→박스→팩→낱장 drill-down 조회 |
-
-#### 미구현 — 주문/판매 관리 (SFR-PWB-008)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 45 | 주문 접수 관리 메인 | 접수 리스트, 상세, 전화 주문 접수 3분할 화면 |
-| 46 | 전화 주문 접수 | 판매소 자동완성 검색, 가상계좌 안내, 포장단위 자동 계산 |
-| 47 | 전화 접수 수정/취소 | 접수량 수정, 상태 변경 방식 취소 |
-| 48 | 지정판매소 판매 | 바코드 스캔 판매 처리, 중복 스캔 방지 |
-| 49 | 지정판매소 판매 취소 | 품목별/봉투코드별 선택 취소 |
-| 50 | 지정판매소 반품 | 바코드 스캔 반품 처리 |
-| 51 | 지정판매소 반품 취소 | 반품 취소 → 판매 상태 복원 |
-
-#### 미구현 — 판매 현황 (SFR-PWB-009)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 52 | 판매 대장 | 일자별/기간별 집계, 수수료/총액, 결재란 인쇄 |
-| 53 | 일계표 | 일계 + 월간 누계 (판매수량/금액/수수료/징수액) |
-| 54 | 기간별 판매현황 | 일자별/기간별 판매+반품+계, 봉투계/스티커계 소계 |
-| 55 | 년 판매 현황 | 월별/분기별 품목별 판매 |
-| 56 | 지정판매소별 판매현황 | 읍면동별, 수량/금액 집계, 1~12월 컬럼 |
-| 57 | 홈택스 처리 | 세금계산서 일괄발급 엑셀 양식 생성 |
-
-#### 미구현 — 봉투 수불 관리 (SFR-PWB-010)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 58 | 기타 입출고 | 상세 기능 확인 필요 |
-| 59 | 봉투 수불 현황 | 전일재고/입고/출고/잔량, 일자별/기간별 |
-| 60 | 반품/파기 현황 | 기간별 입출고 구분 조회 |
-| 61 | 봉투 수급 계획 | 기능 확인 필요 (추가 발주 예정일 산출 방식 불명확) |
-| 62 | LOT 수불 조회 | 바코드 스캔으로 개별 봉투 수불 이력 조회 |
-
-#### 미구현 — 봉투 스캔 (SFR-PWB-011)
-
-| No | 기능 | 설명 |
-|----|------|------|
-| 63 | 봉투 스캔 현황 | 앱 바코드 스캔 횟수 확인, 경위도 위치 지도 표시 |
-
-### 모바일앱 기능목록 (15개 항목) — 전체 미구현
-
-| No | 카테고리 | 기능 |
-|----|---------|------|
-| 1-3 | 공통 | 로깅, 개인정보 비식별화, 로그인 (2차인증) |
-| 4 | 발주 입고 | PDF417 스캐너 연동 입고 처리 |
-| 5-6 | 불출 관리 | 무료용/공공용 불출 처리/취소 |
-| 7-8 | 판매 관리 | 지정판매소 판매/판매취소 |
-| 9-10 | 판매 관리 | 지정판매소 반품/반품취소 |
-| 11 | 봉투 수불 | LOT 수불 조회 |
-| 12-14 | 봉투 주문 | 주문 내역/주문/주문 수정·취소 |
-| 15 | 정품 인증 | PDF417 스캐너 봉투 정품 인증 |
-
-### 전체 메뉴 구조
-
-개발목록 엑셀의 "전체 메뉴" 시트 기준, 10개 대메뉴:
-
-```
-기본정보관리 ─ 기본코드, 단가, 포장단위, 대행소, 담당자, 업체, 무료대상자, 지정판매소, 환경설정
-발주 입고 관리 ─ 발주 등록/변경, LOT, 발주현황, 입고(스캐너/일괄), 입고현황
-불출 관리 ─ 무료 불출 현황/처리/취소
-재고 관리 ─ 재고현황, 실사(선별/등록/조회/오류/취소)
-판매 관리 ─ 전화접수, 판매소 판매/반품/취소
-판매 현황 ─ 판매대장, 일계표, 기간별/년/판매소별 현황, 홈택스
-봉투 수불 관리 ─ 기타 입출고, 수불현황, 반품/파기, 수급계획, LOT 수불
-통계 분석 관리 ─ 전년대비, 월별/계절별 추이 분석
-```
+- 지정판매소 다조건 조회 + 엑셀 + 인쇄 + 바코드 출력
+- 지정판매소 지도 표시 / 현황 (신규/취소)
+- 카카오 주소 검색 API 연동
+- 년 판매 현황 (월별/분기별)
+- 지정판매소별 판매현황
+- 홈택스 세금계산서 엑셀 생성
+- 반품/파기 현황, LOT 수불 조회
+- 바코드 스캐너 연동 (Electron + serialport)
+- 실사 선별/등록/조회
+- 페이지네이션/엑셀/인쇄 공통 컴포넌트
+- CRUD 로깅 (전체 데이터 변경 이력)
+- 2차 인증 적용
+- 대시보드 실 데이터 연동
+- 모바일앱 (15개 기능)

 ---

-## 개발 진행 요약
+## SQL 스크립트 목록 (writable/database/)

-| 구분 | 항목 수 | 완료 | 부분완료 | 미구현 |
-|------|---------|------|---------|--------|
-| 공통 | 3 | 2 | 1 | 0 |
-| 관리자단 | 6 | 6 | 0 | 0 |
-| 기본정보관리 | 20 | 2 | 0 | 18 |
-| 발주 입고 관리 | 9 | 0 | 0 | 9 |
-| 불출 관리 | 3 | 0 | 0 | 3 |
-| 재고/실사 관리 | 3 | 0 | 0 | 3 |
-| 주문/판매 관리 | 7 | 0 | 0 | 7 |
-| 판매 현황 | 6 | 0 | 0 | 6 |
-| 봉투 수불 관리 | 5 | 0 | 0 | 5 |
-| 봉투 스캔 | 1 | 0 | 0 | 1 |
-| **웹 합계** | **63** | **10** | **1** | **52** |
-| 모바일앱 | 15 | 0 | 0 | 15 |
-| **전체 합계** | **78** | **10** | **1** | **67** |
-
-> **현재 진척율: 약 13% (웹 기준 약 16%)**
-
---
-
-## 향후 개발 로드맵
-
-### Phase 2 — 기본정보관리 완성
-
- [ ] 기본코드 종류/세부코드 관리 (CRUD)
- [ ] 지자체별 봉투 단가 관리 + 이력 관리
- [ ] 포장 단위 관리 (박스/팩/낱장 체계)
- [ ] 판매 대행소 관리 + 지자체 연결
- [ ] 담당자 관리, 업체 관리 (협회/제작업체/회수업체)
- [ ] 무료용 대상자 관리
- [ ] 지정판매소 다조건 조회 + 엑셀 저장 + 인쇄 + 바코드 출력
- [ ] 지정판매소 현황 (신규/취소) + 지도 표시
- [ ] 지자체 수정/삭제 기능
- [ ] PASSWORD 변경 기능
- [ ] 로그인 5회 실패 lock 처리
-
-### Phase 3 — 발주·입고·재고 핵심
-
- [ ] 발주 등록 (UUID v4 + SHA-256 해싱 + 블록)
- [ ] LOT 번호 생성 + PDF417 바코드 (AES-256 + RSA)
- [ ] 발주 변경/삭제 (버전 관리)
- [ ] 발주 현황 리포트
- [ ] 발주 입고 처리 (바코드 스캐너 / 일괄 입고)
- [ ] 재고 조회 + 결재란 인쇄
- [ ] 실사 선별 / 등록 / 조회
-
-### Phase 4 — 주문·판매·불출
-
- [ ] 전화 주문 접수 + 자동완성 검색
- [ ] 주문 수정/취소
- [ ] 지정판매소 판매 처리 (바코드 스캔)
- [ ] 판매 취소, 반품, 반품 취소
- [ ] 무료용 불출 현황/처리/취소
-
-### Phase 5 — 현황·리포트·수불
-
- [ ] 판매 대장 (일자별/기간별)
- [ ] 일계표, 기간별 판매현황, 년 판매 현황
- [ ] 지정판매소별 판매현황 (수량/금액)
- [ ] 홈택스 세금계산서 엑셀 생성
- [ ] 봉투 수불 현황 (전일재고/입고/출고/잔량)
- [ ] 반품/파기 현황, LOT 수불 조회
-
-### Phase 6 — 모바일앱
-
- [ ] 앱 공통 (로그인, 2차인증, PII)
- [ ] 발주 입고 (PDF417 카메라 스캔)
- [ ] 불출 관리 (카메라 스캔)
- [ ] 판매/반품 처리 (카메라 스캔)
- [ ] 봉투 주문/주문 수정·취소
- [ ] 봉투 정품 인증
-
-### 공통 기술 과제
-
- [ ] 2차 인증 적용
- [ ] 페이지네이션 구현
- [ ] 엑셀 저장/인쇄 공통 컴포넌트
- [ ] 바코드 스캐너 연동 (Electron + serialport)
- [ ] 카카오 주소 검색 API 연동
- [ ] CRUD 로깅 (전체 데이터 변경 이력)
- [ ] 대시보드 실 데이터 연동
+| 파일 | 용도 |
+|------|------|
+| `init_jongryangje_dev.sql` | DB/사용자 생성 |
+| `login_tables.sql` | member, member_log, local_government, designated_shop |
+| `member_approval_request_add.sql` | 승인 요청 테이블 |
+| `member_login_lock_add.sql` | 로그인 실패 잠금 컬럼 |
+| `menu_tables.sql` | menu_type, menu + admin/site 시드 |
+| `menu_type_add_site.sql` | 사이트 메뉴 타입 추가 |
+| `menu_add_lg_idx.sql` | 메뉴에 지자체 컬럼 추가 |
+| `menu_site_seed_from_csv.sql` | 사이트 네비게이션 시드 |
+| `local_government_init_daegu.sql` | 대구 8개 구군 지자체 |
+| `code_master_init_daegu.sql` | 기본코드 20종 + 세부코드 |
+| `menu_fix_basic_code_link.sql` | 사이트 메뉴에서 기본코드 링크 보정 (기존 DB용, 선택) |
+| `menu_site_add_basic_code_child.sql` | 사이트 메뉴에 기본코드 하위 항목 (선택) |
+| `code_master_sync_from_csv.sql` | CSV 기준 기본코드 보강 (선택) |
+| `bag_price_tables.sql` | bag_price, bag_price_history |
+| `packaging_unit_tables.sql` | packaging_unit, packaging_unit_history |
+| `sales_agency_tables.sql` | sales_agency |
+| `manager_tables.sql` | manager |
+| `company_tables.sql` | company |
+| `free_recipient_tables.sql` | free_recipient |
+| `order_tables.sql` | bag_order, bag_order_item |
+| `sales_tables.sql` | bag_sale, bag_receiving, bag_inventory, bag_issue, shop_order, shop_order_item |
+| `seed_test_accounts.sql` | 테스터 계정 4개 |
+| `seed_realistic_data.sql` | 실제형 시범 데이터 (대구 남구청 기준) |
+| `fix_double_encoding.sql` | UTF-8 이중인코딩 수정 |
--- a/app/Config/App.php
+++ b/app/Config/App.php
@@ -40,7 +40,7 @@ class App extends BaseConfig
     * something else. If you have configured your web server to remove this file
     * from your site URIs, set this variable to an empty string.
     */
-    public string $indexPage = 'index.php';
+    public string $indexPage = '';

    /**
     * --------------------------------------------------------------------------
--- a/app/Config/Auth.php
+++ b/app/Config/Auth.php
@@ -0,0 +1,54 @@
+<?php
+
+namespace Config;
+
+use CodeIgniter\Config\BaseConfig;
+
+/**
+ * 로그인·2차 인증(TOTP) 관련 설정
+ *
+ * .env 의 auth.requireTotp 가 Config 기본값보다 우선합니다. 끄려면 반드시 false 로 두세요.
+ * 예:
+ *   auth.requireTotp = false
+ *   auth.requireTotp = true   # 운영에서 2FA 켤 때
+ *   auth.totpIssuer = "종량제 시스템"
+ */
+class Auth extends BaseConfig
+{
+    /** false 이면 로그인 시 TOTP·등록 유도 없음. 운영에서 켤 때 .env 에 auth.requireTotp = true */
+    public bool $requireTotp = false;
+
+    /** 인증 앱에 표시되는 발급자(issuer) */
+    public string $totpIssuer = '종량제 시스템';
+
+    /** TOTP 연속 실패 시 세션 종료 전 허용 횟수 */
+    public int $totpMaxAttempts = 5;
+
+    /** 비밀번호 통과 후 2단계 완료까지 허용 시간(초) */
+    public int $pending2faTtlSeconds = 600;
+
+    public function __construct()
+    {
+        parent::__construct();
+
+        $require = env('auth.requireTotp');
+        if ($require !== null && $require !== '') {
+            $this->requireTotp = filter_var($require, FILTER_VALIDATE_BOOLEAN);
+        }
+
+        $issuer = env('auth.totpIssuer');
+        if (is_string($issuer) && $issuer !== '') {
+            $this->totpIssuer = $issuer;
+        }
+
+        $max = env('auth.totpMaxAttempts');
+        if ($max !== null && $max !== '' && is_numeric($max)) {
+            $this->totpMaxAttempts = max(1, (int) $max);
+        }
+
+        $ttl = env('auth.pending2faTtlSeconds');
+        if ($ttl !== null && $ttl !== '' && is_numeric($ttl)) {
+            $this->pending2faTtlSeconds = max(60, (int) $ttl);
+        }
+    }
+}
--- a/app/Config/Encryption.php
+++ b/app/Config/Encryption.php
@@ -27,8 +27,40 @@ class Encryption extends BaseConfig
    public function __construct()
    {
        parent::__construct();
-        $hex = (string) env('encryption.key', '');
+        $hex = trim((string) env('encryption.key', ''));
+        if (
+            (str_starts_with($hex, "'") && str_ends_with($hex, "'"))
+            || (str_starts_with($hex, '"') && str_ends_with($hex, '"'))
+        ) {
+            $hex = substr($hex, 1, -1);
+        }
        $this->key = (strlen($hex) === 64 && ctype_xdigit($hex)) ? hex2bin($hex) : '';
+
+        $prev = trim((string) env('encryption.previousKeys', ''));
+        if ($prev !== '') {
+            $parsed = [];
+            $parts  = array_map('trim', explode(',', $prev));
+            foreach ($parts as $part) {
+                if ($part === '') {
+                    continue;
+                }
+                if (str_starts_with($part, 'hex2bin:')) {
+                    $part = substr($part, 8);
+                }
+                if (
+                    (str_starts_with($part, "'") && str_ends_with($part, "'"))
+                    || (str_starts_with($part, '"') && str_ends_with($part, '"'))
+                ) {
+                    $part = substr($part, 1, -1);
+                }
+                if (strlen($part) === 64 && ctype_xdigit($part)) {
+                    $parsed[] = 'hex2bin:' . $part;
+                }
+            }
+            if (! empty($parsed)) {
+                $this->previousKeys = $parsed;
+            }
+        }
    }

    /**
--- a/app/Config/Filters.php
+++ b/app/Config/Filters.php
@@ -26,6 +26,7 @@ class Filters extends BaseFilters
     */
    public array $aliases = [
        'adminAuth'     => \App\Filters\AdminAuthFilter::class,
+        'loginAuth'     => \App\Filters\LoginAuthFilter::class,
        'csrf'          => CSRF::class,
        'toolbar'       => DebugToolbar::class,
        'honeypot'      => Honeypot::class,
--- a/app/Config/Kakao.php
+++ b/app/Config/Kakao.php
@@ -0,0 +1,26 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Config;
+
+use CodeIgniter\Config\BaseConfig;
+
+/**
+ * 카카오 Developers — 내 애플리케이션 — 앱 키 — JavaScript 키
+ * .env 예: kakao.javascriptKey = "xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"
+ */
+class Kakao extends BaseConfig
+{
+    public string $javascriptKey = '';
+
+    public function __construct()
+    {
+        parent::__construct();
+
+        $v = env('kakao.javascriptKey');
+        if (is_string($v) && $v !== '') {
+            $this->javascriptKey = $v;
+        }
+    }
+}
--- a/app/Config/Manual.php
+++ 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'],
+    ];
+}
--- a/app/Config/Pager.php
+++ b/app/Config/Pager.php
@@ -21,8 +21,8 @@ class Pager extends BaseConfig
     * @var array<string, string>
     */
    public array $templates = [
-        'default_full'   => 'CodeIgniter\Pager\Views\default_full',
-        'default_simple' => 'CodeIgniter\Pager\Views\default_simple',
+        'default_full'   => 'App\Views\components\pager',
+        'default_simple' => 'App\Views\components\pager',
        'default_head'   => 'CodeIgniter\Pager\Views\default_head',
    ];

--- a/app/Config/Roles.php
+++ b/app/Config/Roles.php
@@ -15,6 +15,8 @@ class Roles extends BaseConfig
     * mb_level 상수 (member.mb_level)
     */
    public const LEVEL_SUPER_ADMIN   = 4;
+    /** 본부 관리자 — 현재는 super admin과 동일한 관리자 권한(지자체 선택 후 작업). 추후 super 전용 기능 분리 시 여기만 조정 */
+    public const LEVEL_HEADQUARTERS_ADMIN = 5;
    public const LEVEL_LOCAL_ADMIN   = 3;  // 지자체관리자
    public const LEVEL_SHOP          = 2;  // 지정판매소
    public const LEVEL_CITIZEN       = 1;  // 일반 사용자(시민)
@@ -29,8 +31,73 @@ class Roles extends BaseConfig
        self::LEVEL_SHOP        => '지정판매소',
        self::LEVEL_LOCAL_ADMIN => '지자체관리자',
        self::LEVEL_SUPER_ADMIN => 'super admin',
+        self::LEVEL_HEADQUARTERS_ADMIN => '본부 관리자',
    ];

+    /**
+     * super admin(4) 또는 본부 관리자(5) — 동일 관리자 UX(지자체 선택 등)에 사용
+     */
+    public static function isSuperAdminEquivalent(int $level): bool
+    {
+        return $level === self::LEVEL_SUPER_ADMIN || $level === self::LEVEL_HEADQUARTERS_ADMIN;
+    }
+
+    /**
+     * 기본코드(종류·세부) 등록·수정·삭제 가능 (super admin(4) · 본부 관리자(5)만)
+     */
+    public static function canManageCodeMaster(int $level): bool
+    {
+        return self::isSuperAdminEquivalent($level);
+    }
+
+    /**
+     * 기본코드 종류(code_kind) CRUD — super·본부만
+     */
+    public static function canManageCodeKindMaster(int $level): bool
+    {
+        return self::isSuperAdminEquivalent($level);
+    }
+
+    /**
+     * 플랫폼 공통 세부코드(CSV·시드) 수정·삭제 — super·본부만
+     */
+    public static function canEditPlatformCodeDetail(int $level): bool
+    {
+        return self::isSuperAdminEquivalent($level);
+    }
+
+    /**
+     * 세부코드 행 단위 수정/삭제 가능 여부
+     *
+     * @param object $row code_detail (cd_source, cd_lg_idx)
+     */
+    public static function canEditCodeDetailRow(int $level, object $row, ?int $adminEffectiveLgIdx): bool
+    {
+        if (! self::canManageCodeMaster($level)) {
+            return false;
+        }
+        $src = $row->cd_source ?? 'platform';
+        $lg  = (int) ($row->cd_lg_idx ?? 0);
+        if ($src === 'platform' && $lg === 0) {
+            return self::canEditPlatformCodeDetail($level);
+        }
+        if (self::isSuperAdminEquivalent($level)) {
+            return true;
+        }
+
+        return $adminEffectiveLgIdx !== null && $adminEffectiveLgIdx > 0 && $lg === $adminEffectiveLgIdx;
+    }
+
+    /**
+     * TOTP 2차 인증 적용 대상 (지자체·super·본부 관리자)
+     */
+    public static function requiresTotp(int $level): bool
+    {
+        return $level === self::LEVEL_LOCAL_ADMIN
+            || $level === self::LEVEL_SUPER_ADMIN
+            || $level === self::LEVEL_HEADQUARTERS_ADMIN;
+    }
+
    /**
     * 자체 회원가입 시 기본 역할 (mb_level)
     */
--- a/app/Config/Routes.php
+++ b/app/Config/Routes.php
@@ -7,16 +7,225 @@ use CodeIgniter\Router\RouteCollection;
 */
 $routes->get('/', 'Home::index');
 $routes->get('dashboard', 'Home::dashboard');
+$routes->get('dashboard/simple', 'Home::dashboardSimple');
+$routes->get('dashboard/compact', 'Home::dashboardCompact');
 $routes->get('dashboard/classic-mock', 'Home::dashboardClassicMock');
 $routes->get('dashboard/modern', 'Home::dashboardModern');
 $routes->get('dashboard/dense', 'Home::dashboardDense');
 $routes->get('dashboard/charts', 'Home::dashboardCharts');
+$routes->get('dashboard/blend', 'Home::dashboardBlend');
+$routes->get('dashboard/lite', 'Home::dashboardLite');
+$routes->get('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');

+// 사이트 메뉴 (/bag/*)
+$routes->get('bag/basic-info', 'Bag::basicInfo');
+$routes->get('bag/prices', 'Bag::prices');
+$routes->post('bag/prices', 'Bag::prices');
+$routes->get('bag/packaging-units', 'Bag::packagingUnits');
+$routes->get('bag/code-kinds', 'Bag::codeKinds');
+$routes->get('bag/code-details/(:num)', 'Bag::codeDetails/$1');
+
+// 옛 주소 호환: 세부 목록만 사이트로 이동
+$routes->get('admin/code-details/(:num)', 'Admin\CodeDetail::index/$1');
+$routes->get('bag/purchase-inbound', 'Bag::purchaseInbound');
+$routes->get('bag/issue', 'Bag::issueLegacy');
+$routes->get('bag/issue/cancel', 'Bag::issue');
+$routes->get('bag/inventory', 'Bag::inventory');
+$routes->get('bag/inventory/export', 'Bag::inventoryExport');
+$routes->get('bag/inventory/inspection-select', 'Bag::inspectionSelect');
+$routes->get('bag/inventory/inspection-work', 'Bag::inspectionWork');
+$routes->post('bag/inventory/inspection-run', 'Bag::inspectionRun');
+$routes->post('bag/inventory/inspection-select/save', 'Bag::inspectionSelectSave');
+$routes->post('bag/inventory/inspection-select/confirm', 'Bag::inspectionSelectConfirm');
+$routes->get('bag/inventory/inspection/(:num)', 'Bag::inspectionDetail/$1');
+$routes->post('bag/inventory/inspection/(:num)/save', 'Bag::inspectionSave/$1');
+$routes->post('bag/inventory/inspection/(:num)/apply', 'Bag::inspectionApply/$1');
+$routes->get('bag/sales', 'Bag::sales');
+$routes->get('bag/sales-stats', 'Bag::salesStats');
+$routes->get('bag/flow', 'Bag::flow');
+$routes->get('bag/flow/export', 'Bag::flowExport');
+$routes->get('bag/analytics', 'Bag::analytics');
+$routes->get('bag/analytics/year-over-year', 'Bag::analyticsYearOverYear');
+$routes->get('bag/analytics/monthly-trend', 'Bag::analyticsMonthlyTrend');
+$routes->get('bag/analytics/seasonal-trend', 'Bag::analyticsSeasonalTrend');
+$routes->get('bag/window', 'Bag::window');
+$routes->get('bag/help', 'Bag::help');
+
+// 사용자 매뉴얼(설명서) — 로그인 사용자 전용
+$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');
+$routes->post('bag/issue/store', 'Bag::issueStore');
+$routes->post('bag/issue/cancel/(:num)', 'Bag::issueCancel/$1');
+$routes->post('bag/issue/cancel-save', 'Bag::issueCancelSave');
+$routes->get('bag/order/create', 'Bag::orderCreate');
+$routes->get('bag/order/phone', 'Bag::phoneOrderCreate');
+$routes->get('bag/order/phone/manage', 'Bag::phoneOrderManage');
+$routes->post('bag/order/phone/manage/update', 'Bag::phoneOrderUpdate');
+$routes->post('bag/order/phone/manage/cancel/(:num)', 'Bag::phoneOrderCancel/$1');
+$routes->get('bag/order/change', 'Bag::orderChange');
+$routes->get('bag/order/revise/(:num)', 'Bag::orderRevise/$1');
+$routes->get('bag/order/lot-seed', 'Bag::orderLotSeed');
+$routes->post('bag/order/lot-seed/generate', 'Bag::orderLotSeedGenerate');
+$routes->post('bag/order/store', 'Bag::orderStore');
+$routes->post('bag/order/cancel/(:num)', 'Bag::orderCancel/$1');
+$routes->post('bag/order/delete', 'Bag::orderDeletePost');
+$routes->post('bag/order/delete/(:num)', 'Bag::orderDelete/$1');
+$routes->get('bag/receiving/create', 'Bag::receivingCreate');
+$routes->post('bag/receiving/store', 'Bag::receivingStore');
+$routes->get('bag/receiving/scanner', 'Bag::receivingScanner');
+$routes->post('bag/receiving/scanner/store', 'Bag::receivingScannerStore');
+$routes->get('bag/receiving/batch', 'Bag::receivingBatch');
+$routes->post('bag/receiving/batch/store', 'Bag::receivingBatchStore');
+$routes->get('bag/receiving/status', 'Bag::receivingStatus');
+$routes->get('bag/receiving/status/export', 'Bag::receivingStatusExport');
+$routes->get('bag/sale/create', 'Bag::saleCreate');
+$routes->post('bag/sale/store', 'Bag::saleStore');
+$routes->get('bag/sale/designated', 'Bag::designatedShopSaleCreate');
+$routes->get('bag/sale/designated/dev-saleable-barcodes', 'Bag::designatedShopDevSaleableBarcodes');
+$routes->get('bag/sale/dev-all-sales-history', 'Bag::devAllSalesHistory');
+$routes->post('bag/sale/designated/scan', 'Bag::designatedShopSaleScan');
+$routes->post('bag/sale/designated/save', 'Bag::designatedShopSaleSave');
+$routes->get('bag/sale/designated-return', 'Bag::designatedShopSaleReturnCreate');
+$routes->post('bag/sale/designated-return/scan', 'Bag::designatedShopSaleReturnScan');
+$routes->post('bag/sale/designated-return/save', 'Bag::designatedShopSaleReturnSave');
+$routes->get('bag/sale/designated-return-cancel', 'Bag::designatedShopSaleReturnCancelCreate');
+$routes->post('bag/sale/designated-return-cancel/save', 'Bag::designatedShopSaleReturnCancelSave');
+$routes->get('bag/sale/designated-cancel', 'Bag::designatedShopReturnCreate');
+$routes->post('bag/sale/designated-cancel/submit', 'Bag::designatedShopReturnCancel');
+$routes->get('bag/shop-order/create', 'Bag::shopOrderCreate');
+$routes->post('bag/shop-order/store', 'Bag::shopOrderStore');
+
+// 메인 사이트 메뉴용 업무 URL (관리자 권한). 동일 컨트롤러가 URI 가 bag 이면 메인 사이트 레이아웃으로 렌더.
+$routes->group('bag', ['filter' => 'adminAuth'], static function ($routes): void {
+    $routes->get('managers', 'Admin\Manager::index');
+    $routes->get('managers/create', 'Admin\Manager::create');
+    $routes->post('managers/store', 'Admin\Manager::store');
+    $routes->get('managers/edit/(:num)', 'Admin\Manager::edit/$1');
+    $routes->post('managers/update/(:num)', 'Admin\Manager::update/$1');
+    $routes->post('managers/delete/(:num)', 'Admin\Manager::delete/$1');
+
+    $routes->get('sales-agencies', 'Admin\SalesAgency::index');
+    $routes->get('sales-agencies/create', 'Admin\SalesAgency::create');
+    $routes->post('sales-agencies/store', 'Admin\SalesAgency::store');
+    $routes->get('sales-agencies/edit/(:num)', 'Admin\SalesAgency::edit/$1');
+    $routes->post('sales-agencies/update/(:num)', 'Admin\SalesAgency::update/$1');
+    $routes->post('sales-agencies/delete/(:num)', 'Admin\SalesAgency::delete/$1');
+
+    $routes->get('companies', 'Admin\Company::index');
+    $routes->get('companies/create', 'Admin\Company::create');
+    $routes->post('companies/store', 'Admin\Company::store');
+    $routes->get('companies/edit/(:num)', 'Admin\Company::edit/$1');
+    $routes->post('companies/update/(:num)', 'Admin\Company::update/$1');
+    $routes->post('companies/delete/(:num)', 'Admin\Company::delete/$1');
+
+    $routes->get('free-recipients', 'Admin\FreeRecipient::index');
+    $routes->get('free-recipients/create', 'Admin\FreeRecipient::create');
+    $routes->post('free-recipients/store', 'Admin\FreeRecipient::store');
+    $routes->get('free-recipients/edit/(:num)', 'Admin\FreeRecipient::edit/$1');
+    $routes->post('free-recipients/update/(:num)', 'Admin\FreeRecipient::update/$1');
+    $routes->post('free-recipients/delete/(:num)', 'Admin\FreeRecipient::delete/$1');
+
+    $routes->get('designated-shops/export', 'Admin\DesignatedShop::export');
+    $routes->get('designated-shops/map', 'Admin\DesignatedShop::map');
+    $routes->get('designated-shops/status/export', 'Admin\DesignatedShop::statusExport');
+    $routes->get('designated-shops/status', 'Admin\DesignatedShop::status');
+    $routes->get('designated-shops/barcode', 'Admin\DesignatedShop::barcode');
+    $routes->post('designated-shops/barcode/print', 'Admin\DesignatedShop::barcodePrint');
+    $routes->get('designated-shops/district-new-cancel/export', 'Admin\DesignatedShop::districtNewCancelExport');
+    $routes->get('designated-shops/district-new-cancel', 'Admin\DesignatedShop::districtNewCancel');
+    $routes->get('designated-shops/browse', 'Admin\DesignatedShop::browse');
+    $routes->get('designated-shops', 'Admin\DesignatedShop::index');
+    $routes->get('designated-shops/create', 'Admin\DesignatedShop::create');
+    $routes->post('designated-shops/store', 'Admin\DesignatedShop::store');
+    $routes->get('designated-shops/edit/(:num)', 'Admin\DesignatedShop::edit/$1');
+    $routes->post('designated-shops/update/(:num)', 'Admin\DesignatedShop::update/$1');
+    $routes->post('designated-shops/delete/(:num)', 'Admin\DesignatedShop::delete/$1');
+
+    $routes->get('bag-prices', 'Admin\BagPrice::index');
+    $routes->get('bag-prices/create', 'Admin\BagPrice::create');
+    $routes->post('bag-prices/store', 'Admin\BagPrice::store');
+    $routes->get('bag-prices/edit/(:num)', 'Admin\BagPrice::edit/$1');
+    $routes->post('bag-prices/update/(:num)', 'Admin\BagPrice::update/$1');
+    $routes->post('bag-prices/delete/(:num)', 'Admin\BagPrice::delete/$1');
+    $routes->get('bag-prices/history/(:num)', 'Admin\BagPrice::history/$1');
+
+    $routes->get('bag-orders/export', 'Admin\BagOrder::export');
+    $routes->get('bag-orders', 'Admin\BagOrder::index');
+    $routes->get('bag-orders/create', 'Admin\BagOrder::create');
+    $routes->get('bag-orders/revise/(:num)', 'Admin\BagOrder::revise/$1');
+    $routes->post('bag-orders/store', 'Admin\BagOrder::store');
+    $routes->get('bag-orders/detail/(:num)', 'Admin\BagOrder::detail/$1');
+    $routes->post('bag-orders/cancel/(:num)', 'Admin\BagOrder::cancel/$1');
+    $routes->post('bag-orders/delete/(:num)', 'Admin\BagOrder::delete/$1');
+
+    $routes->get('bag-receivings', 'Admin\BagReceiving::index');
+    $routes->get('bag-receivings/create', 'Admin\BagReceiving::create');
+    $routes->post('bag-receivings/store', 'Admin\BagReceiving::store');
+
+    $routes->get('bag-inventory/export', 'Admin\BagInventory::export');
+    $routes->get('bag-inventory', 'Admin\BagInventory::index');
+
+    $routes->get('shop-orders', 'Admin\ShopOrder::index');
+    $routes->get('shop-orders/create', 'Admin\ShopOrder::create');
+    $routes->post('shop-orders/store', 'Admin\ShopOrder::store');
+    $routes->post('shop-orders/cancel/(:num)', 'Admin\ShopOrder::cancel/$1');
+
+    $routes->get('bag-sales/export', 'Admin\BagSale::export');
+    $routes->get('bag-sales', 'Admin\BagSale::index');
+    $routes->get('bag-sales/create', 'Admin\BagSale::create');
+    $routes->post('bag-sales/store', 'Admin\BagSale::store');
+
+    $routes->get('bag-issues', 'Admin\BagIssue::index');
+    $routes->get('bag-issues/create', 'Admin\BagIssue::create');
+    $routes->post('bag-issues/store', 'Admin\BagIssue::store');
+    $routes->post('bag-issues/cancel/(:num)', 'Admin\BagIssue::cancel/$1');
+
+    $routes->get('packaging-units/manage', 'Admin\PackagingUnit::index');
+    $routes->get('packaging-units/manage/create', 'Admin\PackagingUnit::create');
+    $routes->post('packaging-units/manage/store', 'Admin\PackagingUnit::store');
+    $routes->get('packaging-units/manage/edit/(:num)', 'Admin\PackagingUnit::edit/$1');
+    $routes->post('packaging-units/manage/update/(:num)', 'Admin\PackagingUnit::update/$1');
+    $routes->post('packaging-units/manage/delete/(:num)', 'Admin\PackagingUnit::delete/$1');
+    $routes->get('packaging-units/manage/history/(:num)', 'Admin\PackagingUnit::history/$1');
+
+    $routes->get('reports/sales-ledger', 'Admin\SalesReport::salesLedger');
+    $routes->get('reports/daily-summary', 'Admin\SalesReport::dailySummary');
+    $routes->get('reports/period-sales', 'Admin\SalesReport::periodSales');
+    $routes->get('reports/supply-demand', 'Admin\SalesReport::supplyDemand');
+    $routes->get('reports/yearly-sales', 'Admin\SalesReport::yearlySales');
+    $routes->get('reports/shop-sales', 'Admin\SalesReport::shopSales');
+    $routes->get('reports/hometax-export', 'Admin\SalesReport::hometaxExport');
+    $routes->get('reports/returns', 'Admin\SalesReport::returns');
+    $routes->get('reports/returns/export', 'Admin\SalesReport::returnsExport');
+    $routes->get('reports/lot-flow', 'Admin\SalesReport::lotFlow');
+    $routes->get('reports/misc-flow', 'Admin\SalesReport::miscFlow');
+    $routes->post('reports/misc-flow', 'Admin\SalesReport::miscFlowStore');
+    $routes->post('reports/misc-flow/delete', 'Admin\SalesReport::miscFlowDelete');
+
+    $routes->get('password-change', 'Admin\PasswordChange::index');
+    $routes->post('password-change', 'Admin\PasswordChange::update');
+});
+
 // Auth
 $routes->get('login', 'Auth::showLoginForm');
 $routes->post('login', 'Auth::login');
+$routes->get('login/two-factor', 'Auth::showTwoFactor');
+$routes->post('login/two-factor', 'Auth::verifyTwoFactor');
+$routes->get('login/totp-setup', 'Auth::showTotpSetup');
+$routes->post('login/totp-setup', 'Auth::completeTotpSetup');
 $routes->get('logout', 'Auth::logout');
 $routes->get('register', 'Auth::showRegisterForm');
 $routes->post('register', 'Auth::register');
@@ -31,6 +240,7 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($routes): vo
    $routes->post('users/store', 'Admin\User::store');
    $routes->get('users/edit/(:num)', 'Admin\User::edit/$1');
    $routes->post('users/update/(:num)', 'Admin\User::update/$1');
+    $routes->post('users/unlock-login/(:num)', 'Admin\User::unlockLogin/$1');
    $routes->post('users/delete/(:num)', 'Admin\User::delete/$1');
    $routes->get('access/login-history', 'Admin\Access::loginHistory');
    $routes->get('access/approvals', 'Admin\Access::approvals');
@@ -48,9 +258,11 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($routes): vo
    $routes->get('local-governments', 'Admin\LocalGovernment::index');
    $routes->get('local-governments/create', 'Admin\LocalGovernment::create');
    $routes->post('local-governments/store', 'Admin\LocalGovernment::store');
+    $routes->get('local-governments/edit/(:num)', 'Admin\LocalGovernment::edit/$1');
+    $routes->post('local-governments/update/(:num)', 'Admin\LocalGovernment::update/$1');
+    $routes->post('local-governments/delete/(:num)', 'Admin\LocalGovernment::delete/$1');

-    // 기본코드 종류 관리 (P2-01)
-    $routes->get('code-kinds', 'Admin\CodeKind::index');
+    // 기본코드 종류 관리 (P2-01) — 등록·수정·삭제는 관리자 전용
    $routes->get('code-kinds/create', 'Admin\CodeKind::create');
    $routes->post('code-kinds/store', 'Admin\CodeKind::store');
    $routes->get('code-kinds/edit/(:num)', 'Admin\CodeKind::edit/$1');
@@ -58,67 +270,32 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($routes): vo
    $routes->post('code-kinds/delete/(:num)', 'Admin\CodeKind::delete/$1');

    // 세부코드 관리 (P2-02)
-    $routes->get('code-details/(:num)', 'Admin\CodeDetail::index/$1');
    $routes->get('code-details/(:num)/create', 'Admin\CodeDetail::create/$1');
    $routes->post('code-details/store', 'Admin\CodeDetail::store');
    $routes->get('code-details/edit/(:num)', 'Admin\CodeDetail::edit/$1');
    $routes->post('code-details/update/(:num)', 'Admin\CodeDetail::update/$1');
    $routes->post('code-details/delete/(:num)', 'Admin\CodeDetail::delete/$1');

-    // 봉투 단가 관리 (P2-03/04)
-    $routes->get('bag-prices', 'Admin\BagPrice::index');
-    $routes->get('bag-prices/create', 'Admin\BagPrice::create');
-    $routes->post('bag-prices/store', 'Admin\BagPrice::store');
-    $routes->get('bag-prices/edit/(:num)', 'Admin\BagPrice::edit/$1');
-    $routes->post('bag-prices/update/(:num)', 'Admin\BagPrice::update/$1');
-    $routes->post('bag-prices/delete/(:num)', 'Admin\BagPrice::delete/$1');
-    $routes->get('bag-prices/history/(:num)', 'Admin\BagPrice::history/$1');
-
-    // 포장 단위 관리 (P2-05/06)
-    $routes->get('packaging-units', 'Admin\PackagingUnit::index');
-    $routes->get('packaging-units/create', 'Admin\PackagingUnit::create');
-    $routes->post('packaging-units/store', 'Admin\PackagingUnit::store');
-    $routes->get('packaging-units/edit/(:num)', 'Admin\PackagingUnit::edit/$1');
-    $routes->post('packaging-units/update/(:num)', 'Admin\PackagingUnit::update/$1');
-    $routes->post('packaging-units/delete/(:num)', 'Admin\PackagingUnit::delete/$1');
-    $routes->get('packaging-units/history/(:num)', 'Admin\PackagingUnit::history/$1');
-
-    // 판매 대행소 관리 (P2-07/08)
-    $routes->get('sales-agencies', 'Admin\SalesAgency::index');
-    $routes->get('sales-agencies/create', 'Admin\SalesAgency::create');
-    $routes->post('sales-agencies/store', 'Admin\SalesAgency::store');
-    $routes->get('sales-agencies/edit/(:num)', 'Admin\SalesAgency::edit/$1');
-    $routes->post('sales-agencies/update/(:num)', 'Admin\SalesAgency::update/$1');
-    $routes->post('sales-agencies/delete/(:num)', 'Admin\SalesAgency::delete/$1');
-
-    // 담당자 관리 (P2-09/10)
-    $routes->get('managers', 'Admin\Manager::index');
-    $routes->get('managers/create', 'Admin\Manager::create');
-    $routes->post('managers/store', 'Admin\Manager::store');
-    $routes->get('managers/edit/(:num)', 'Admin\Manager::edit/$1');
-    $routes->post('managers/update/(:num)', 'Admin\Manager::update/$1');
-    $routes->post('managers/delete/(:num)', 'Admin\Manager::delete/$1');
-
-    // 업체 관리 (P2-11/12)
-    $routes->get('companies', 'Admin\Company::index');
-    $routes->get('companies/create', 'Admin\Company::create');
-    $routes->post('companies/store', 'Admin\Company::store');
-    $routes->get('companies/edit/(:num)', 'Admin\Company::edit/$1');
-    $routes->post('companies/update/(:num)', 'Admin\Company::update/$1');
-    $routes->post('companies/delete/(:num)', 'Admin\Company::delete/$1');
-
-    // 무료용 대상자 관리 (P2-13/14)
-    $routes->get('free-recipients', 'Admin\FreeRecipient::index');
-    $routes->get('free-recipients/create', 'Admin\FreeRecipient::create');
-    $routes->post('free-recipients/store', 'Admin\FreeRecipient::store');
-    $routes->get('free-recipients/edit/(:num)', 'Admin\FreeRecipient::edit/$1');
-    $routes->post('free-recipients/update/(:num)', 'Admin\FreeRecipient::update/$1');
-    $routes->post('free-recipients/delete/(:num)', 'Admin\FreeRecipient::delete/$1');
-
-    $routes->get('designated-shops', 'Admin\DesignatedShop::index');
-    $routes->get('designated-shops/create', 'Admin\DesignatedShop::create');
-    $routes->post('designated-shops/store', 'Admin\DesignatedShop::store');
-    $routes->get('designated-shops/edit/(:num)', 'Admin\DesignatedShop::edit/$1');
-    $routes->post('designated-shops/update/(:num)', 'Admin\DesignatedShop::update/$1');
-    $routes->post('designated-shops/delete/(:num)', 'Admin\DesignatedShop::delete/$1');
+    // 구 업무 URL → /bag/* (실제 처리는 bag 그룹). GET 301, POST 307.
+    $adminToBagPrefixes = [
+        'managers',
+        'sales-agencies',
+        'companies',
+        'free-recipients',
+        'designated-shops',
+        'bag-prices',
+        'bag-orders',
+        'bag-receivings',
+        'bag-inventory',
+        'shop-orders',
+        'bag-sales',
+        'bag-issues',
+        'packaging-units',
+        'reports',
+        'password-change',
+    ];
+    foreach ($adminToBagPrefixes as $p) {
+        $routes->match(['get', 'post'], $p, 'Admin\WorkMovedToBag::toBag/' . $p);
+        $routes->match(['get', 'post'], $p . '/(:any)', 'Admin\WorkMovedToBag::toBag/' . $p . '/$1');
+    }
 });
--- a/app/Controllers/Admin/Access.php
+++ b/app/Controllers/Admin/Access.php
@@ -31,8 +31,7 @@ class Access extends BaseController
    {
        $start = $this->request->getGet('start');
        $end   = $this->request->getGet('end');
-        $builder = $this->memberLogModel->builder();
-        $builder->select('member_log.*');
+        $builder = $this->memberLogModel;
        $builder->orderBy('mll_regdate', 'DESC');
        if ($start !== null && $start !== '') {
            $builder->where('mll_regdate >=', $start . ' 00:00:00');
@@ -40,10 +39,11 @@ class Access extends BaseController
        if ($end !== null && $end !== '') {
            $builder->where('mll_regdate <=', $end . ' 23:59:59');
        }
-        $list = $builder->get()->getResult();
+        $list = $builder->paginate(20);
+        $pager = $this->memberLogModel->pager;
        return view('admin/layout', [
            'title'   => '로그인 이력',
-            'content' => view('admin/access/login_history', ['list' => $list, 'start' => $start, 'end' => $end]),
+            'content' => view('admin/access/login_history', ['list' => $list, 'start' => $start, 'end' => $end, 'pager' => $pager]),
        ]);
    }

@@ -59,15 +59,14 @@ class Access extends BaseController
            $status = MemberApprovalRequestModel::STATUS_PENDING;
        }

-        $builder = $this->approvalModel->builder();
-        $builder->select(
-            'member_approval_request.*, member.mb_id, member.mb_name, member.mb_lg_idx, local_government.lg_name'
-        );
-        $builder->join('member', 'member.mb_idx = member_approval_request.mb_idx', 'left');
-        $builder->join('local_government', 'local_government.lg_idx = member.mb_lg_idx', 'left');
-        $builder->where('member_approval_request.mar_status', $status);
-        $builder->orderBy('member_approval_request.mar_requested_at', 'DESC');
-        $list = $builder->get()->getResult();
+        $list = $this->approvalModel
+            ->select('member_approval_request.*, member.mb_id, member.mb_name, member.mb_lg_idx, local_government.lg_name')
+            ->join('member', 'member.mb_idx = member_approval_request.mb_idx', 'left')
+            ->join('local_government', 'local_government.lg_idx = member.mb_lg_idx', 'left')
+            ->where('member_approval_request.mar_status', $status)
+            ->orderBy('member_approval_request.mar_requested_at', 'DESC')
+            ->paginate(20);
+        $pager = $this->approvalModel->pager;

        return view('admin/layout', [
            'title'   => '승인 대기',
@@ -75,6 +74,7 @@ class Access extends BaseController
                'list'   => $list,
                'status' => $status,
                'roles'  => $this->roles,
+                'pager'  => $pager,
            ]),
        ]);
    }
@@ -90,8 +90,8 @@ class Access extends BaseController
        }

        $requestedLevel = (int) $requestRow->mar_requested_level;
-        if ($requestedLevel === Roles::LEVEL_SUPER_ADMIN) {
-            return redirect()->to(site_url('admin/access/approvals'))->with('error', 'super admin 역할 요청은 승인할 수 없습니다.');
+        if ($requestedLevel === Roles::LEVEL_SUPER_ADMIN || $requestedLevel === Roles::LEVEL_HEADQUARTERS_ADMIN) {
+            return redirect()->to(site_url('admin/access/approvals'))->with('error', '상위 관리자 역할 요청은 승인할 수 없습니다.');
        }

        $db = db_connect();
--- a/app/Controllers/Admin/BagInventory.php
+++ b/app/Controllers/Admin/BagInventory.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagInventoryModel;
+
+class BagInventory extends BaseController
+{
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $invModel = model(BagInventoryModel::class);
+        $list     = $invModel->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->paginate(20);
+        $pager    = $invModel->pager;
+
+        return $this->renderWorkPage('재고 현황', 'admin/bag_inventory/index', ['list' => $list, 'pager' => $pager]);
+    }
+
+    public function export()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-inventory'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $list = model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->findAll();
+
+        $rows = [];
+        foreach ($list as $row) {
+            $rows[] = [
+                $row->bi_idx,
+                $row->bi_bag_code,
+                $row->bi_bag_name,
+                (int) $row->bi_qty,
+                $row->bi_updated_at,
+            ];
+        }
+
+        export_xlsx(
+            '재고현황_' . date('Ymd') . '.xlsx',
+            '재고현황',
+            ['번호', '봉투코드', '봉투명', '현재재고(낱장)', '최종갱신'],
+            $rows
+        );
+    }
+}
--- a/app/Controllers/Admin/BagIssue.php
+++ b/app/Controllers/Admin/BagIssue.php
@@ -0,0 +1,366 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagIssueModel;
+use App\Models\BagIssueItemCodeModel;
+use App\Models\BagInventoryModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+use App\Models\FreeRecipientModel;
+use App\Models\PackagingUnitModel;
+
+class BagIssue extends BaseController
+{
+    private BagIssueModel $issueModel;
+    private BagIssueItemCodeModel $issueItemCodeModel;
+
+    public function __construct()
+    {
+        $this->issueModel = model(BagIssueModel::class);
+        $this->issueItemCodeModel = model(BagIssueItemCodeModel::class);
+    }
+
+    /**
+     * 낱장 수량을 품목코드 단위로 분해한다.
+     *
+     * @return array<int,array{issueCode:string,qty:int}>
+     */
+    private function buildIssueCodeRows(int $bi2Idx, int $sheetQty, array $packUnit): array
+    {
+        $sheetQty = max(0, $sheetQty);
+        if ($sheetQty <= 0) {
+            return [];
+        }
+
+        $chunkSize = max(
+            1,
+            (int) ($packUnit['totalPerBox'] ?? 0),
+            (int) ($packUnit['packPerSheet'] ?? 0)
+        );
+
+        $rows = [];
+        $remaining = $sheetQty;
+        $seq = 1;
+        while ($remaining > 0) {
+            $qty = min($chunkSize, $remaining);
+            $rows[] = [
+                'issueCode' => sprintf('%d-%06d-%03d', (int) date('y'), $bi2Idx, $seq),
+                'qty' => $qty,
+            ];
+            $remaining -= $qty;
+            $seq++;
+        }
+
+        return $rows;
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $builder = $this->issueModel->where('bi2_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        if ($startDate) {
+            $builder->where('bi2_issue_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('bi2_issue_date <=', $endDate);
+        }
+
+        $list  = $builder->orderBy('bi2_issue_date', 'DESC')->orderBy('bi2_idx', 'DESC')->paginate(20);
+        $pager = $this->issueModel->pager;
+
+        return $this->renderWorkPage('무료용 불출 관리', 'admin/bag_issue/index', compact('list', 'startDate', 'endDate', 'pager'));
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $lgIdx    = admin_effective_lg_idx();
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
+
+        return $this->renderWorkPage('무료용 불출 처리', 'admin/bag_issue/create', compact('bagCodes'));
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $rules = [
+            'bi2_year'       => 'required|is_natural_no_zero',
+            'bi2_quarter'    => 'required|in_list[1,2,3,4]',
+            'bi2_issue_type' => 'required|max_length[20]',
+            'bi2_issue_date' => 'required|valid_date[Y-m-d]',
+            'bi2_dest_name'  => 'required|max_length[100]',
+            // 사이트 다건 입력(item_bag_code/item_qty)과 기존 관리자 단건 입력을 함께 허용
+            'bi2_bag_code'   => 'permit_empty|max_length[50]',
+            'bi2_qty'        => 'permit_empty|is_natural_no_zero',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $issueType = trim((string) $this->request->getPost('bi2_issue_type'));
+        $destType = trim((string) ($this->request->getPost('bi2_dest_type') ?? ''));
+        $destName = trim((string) ($this->request->getPost('bi2_dest_name') ?? ''));
+        $destDongCode = trim((string) ($this->request->getPost('bi2_dest_dong_code') ?? ''));
+
+        if ($destType === '') {
+            $destType = '동사무소';
+        }
+        if ($issueType === '공공용' && $destType === '동사무소') {
+            $destType = '구청';
+        }
+
+        if ($issueType === '무료용' && $destDongCode !== '') {
+            $existsFreeDong = model(FreeRecipientModel::class)
+                ->where('fr_lg_idx', $lgIdx)
+                ->where('fr_state', 1)
+                ->where('fr_dong_code', $destDongCode)
+                ->first();
+            if (! $existsFreeDong) {
+                return redirect()->back()->withInput()->with('error', '선택한 불출처는 무료용 대상이 아닙니다.');
+            }
+        }
+
+        $invRows = model(BagInventoryModel::class)
+            ->where('bi_lg_idx', $lgIdx)
+            ->where('bi_qty >', 0)
+            ->findAll();
+        $inventoryMap = [];
+        foreach ($invRows as $inv) {
+            $code = (string) ($inv->bi_bag_code ?? '');
+            if ($code === '') {
+                continue;
+            }
+            $inventoryMap[$code] = [
+                'qty' => (int) ($inv->bi_qty ?? 0),
+                'name' => (string) ($inv->bi_bag_name ?? ''),
+            ];
+        }
+
+        $unitRows = model(PackagingUnitModel::class)
+            ->where('pu_lg_idx', $lgIdx)
+            ->where('pu_state', 1)
+            ->findAll();
+        $packMap = [];
+        foreach ($unitRows as $unit) {
+            $code = (string) ($unit->pu_bag_code ?? '');
+            if ($code === '') {
+                continue;
+            }
+            $packMap[$code] = [
+                'packPerSheet' => max(1, (int) ($unit->pu_pack_per_sheet ?? 1)),
+                'totalPerBox' => max(1, (int) ($unit->pu_total_per_box ?? 1)),
+            ];
+        }
+
+        $items = [];
+        $itemCodes = $this->request->getPost('item_bag_code');
+        $itemQtys = $this->request->getPost('item_qty');
+        $itemPacks = $this->request->getPost('item_pack');
+        $itemCodes = is_array($itemCodes) ? $itemCodes : [];
+        $itemQtys = is_array($itemQtys) ? $itemQtys : [];
+        $itemPacks = is_array($itemPacks) ? $itemPacks : [];
+
+        $count = max(count($itemCodes), count($itemQtys), count($itemPacks));
+        for ($i = 0; $i < $count; $i++) {
+            $bagCode = trim((string) ($itemCodes[$i] ?? ''));
+            $qtyRaw = (int) ($itemQtys[$i] ?? 0);
+            $pack = trim((string) ($itemPacks[$i] ?? 'sheet'));
+            if ($bagCode === '' || $qtyRaw <= 0) {
+                continue;
+            }
+            if (! in_array($pack, ['box', 'pack', 'sheet'], true)) {
+                $pack = 'sheet';
+            }
+            $packUnit = $packMap[$bagCode] ?? ['packPerSheet' => 1, 'totalPerBox' => 1];
+            $sheetQty = $qtyRaw;
+            if ($pack === 'box') {
+                $sheetQty = $qtyRaw * (int) $packUnit['totalPerBox'];
+            } elseif ($pack === 'pack') {
+                $sheetQty = $qtyRaw * (int) $packUnit['packPerSheet'];
+            }
+            $sheetQty = max(1, (int) $sheetQty);
+
+            $detail = $kindO
+                ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, $bagCode, $lgIdx)
+                : null;
+            $bagName = $detail ? (string) ($detail->cd_name ?? '') : (string) ($inventoryMap[$bagCode]['name'] ?? '');
+            if ($bagName === '') {
+                $bagName = (string) $bagCode;
+            }
+
+            $items[] = [
+                'bagCode' => $bagCode,
+                'bagName' => $bagName,
+                'pack' => $pack,
+                'rawQty' => $qtyRaw,
+                'sheetQty' => $sheetQty,
+            ];
+        }
+
+        // 기존 관리자 단건 폼과의 호환
+        if ($items === []) {
+            $singleBagCode = trim((string) $this->request->getPost('bi2_bag_code'));
+            $singleQty = (int) $this->request->getPost('bi2_qty');
+            if ($singleBagCode !== '' && $singleQty > 0) {
+                $detail = $kindO
+                    ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, $singleBagCode, $lgIdx)
+                    : null;
+                $bagName = $detail ? (string) ($detail->cd_name ?? '') : (string) ($inventoryMap[$singleBagCode]['name'] ?? '');
+                if ($bagName === '') {
+                    $bagName = (string) $singleBagCode;
+                }
+                $items[] = [
+                    'bagCode' => $singleBagCode,
+                    'bagName' => $bagName,
+                    'pack' => 'sheet',
+                    'rawQty' => $singleQty,
+                    'sheetQty' => $singleQty,
+                ];
+            }
+        }
+
+        if ($items === []) {
+            return redirect()->back()->withInput()->with('error', '불출 품목을 1건 이상 입력해 주세요.');
+        }
+
+        $requiredByBag = [];
+        foreach ($items as $item) {
+            $code = (string) $item['bagCode'];
+            if (! isset($requiredByBag[$code])) {
+                $requiredByBag[$code] = 0;
+            }
+            $requiredByBag[$code] += (int) $item['sheetQty'];
+        }
+        foreach ($requiredByBag as $code => $requiredQty) {
+            $available = (int) ($inventoryMap[$code]['qty'] ?? 0);
+            if ($available <= 0) {
+                return redirect()->back()->withInput()->with('error', '입고 재고가 없는 봉투코드는 불출할 수 없습니다: ' . $code);
+            }
+            if ($available < $requiredQty) {
+                return redirect()->back()->withInput()->with('error', '재고가 부족합니다: ' . $code . ' (재고 ' . number_format($available) . ', 요청 ' . number_format($requiredQty) . ')');
+            }
+        }
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+        $hasIssueCodeTable = $db->tableExists('bag_issue_item_code');
+
+        $issueYear = (int) $this->request->getPost('bi2_year');
+        $issueQuarter = (int) $this->request->getPost('bi2_quarter');
+        $issueDate = (string) $this->request->getPost('bi2_issue_date');
+        $createdCount = 0;
+        helper('audit');
+        foreach ($items as $item) {
+            $issueData = [
+                'bi2_lg_idx'     => $lgIdx,
+                'bi2_year'       => $issueYear,
+                'bi2_quarter'    => $issueQuarter,
+                'bi2_issue_type' => $issueType,
+                'bi2_issue_date' => $issueDate,
+                'bi2_dest_type'  => $destType,
+                'bi2_dest_name'  => $destName,
+                'bi2_bag_code'   => (string) $item['bagCode'],
+                'bi2_bag_name'   => (string) $item['bagName'],
+                'bi2_qty'        => (int) $item['sheetQty'],
+                'bi2_status'     => 'normal',
+                'bi2_regdate'    => date('Y-m-d H:i:s'),
+            ];
+            $this->issueModel->insert($issueData);
+            $bi2Idx = (int) $this->issueModel->getInsertID();
+            audit_log('create', 'bag_issue', $bi2Idx, null, array_merge($issueData, ['bi2_idx' => $bi2Idx]));
+
+            if ($hasIssueCodeTable) {
+                $codeRows = $this->buildIssueCodeRows($bi2Idx, (int) $item['sheetQty'], $packMap[(string) $item['bagCode']] ?? []);
+                foreach ($codeRows as $codeRow) {
+                    $this->issueItemCodeModel->insert([
+                        'bic_lg_idx' => $lgIdx,
+                        'bic_bi2_idx' => $bi2Idx,
+                        'bic_bag_code' => (string) $item['bagCode'],
+                        'bic_issue_code' => (string) $codeRow['issueCode'],
+                        'bic_qty' => (int) $codeRow['qty'],
+                        'bic_cancel_qty' => 0,
+                        'bic_state' => 'normal',
+                        'bic_regdate' => date('Y-m-d H:i:s'),
+                    ]);
+                }
+            }
+
+            model(BagInventoryModel::class)->adjustQty(
+                $lgIdx,
+                (string) $item['bagCode'],
+                (string) $item['bagName'],
+                -((int) $item['sheetQty'])
+            );
+            $createdCount++;
+        }
+
+        $db->transComplete();
+
+        if (! $db->transStatus()) {
+            return redirect()->back()->withInput()->with('error', '불출 처리 중 오류가 발생했습니다.');
+        }
+
+        return redirect()->to(mgmt_url('bag-issues'))->with('success', $createdCount . '건 불출 처리되었습니다.');
+    }
+
+    public function cancel(int $id)
+    {
+        helper('admin');
+        $item = $this->issueModel->find($id);
+        if (! $item || (int) $item->bi2_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('bag-issues'))->with('error', '불출 내역을 찾을 수 없습니다.');
+        }
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+        $hasIssueCodeTable = $db->tableExists('bag_issue_item_code');
+
+        $before = (array) $item;
+        $this->issueModel->update($id, ['bi2_status' => 'cancelled']);
+        helper('audit');
+        audit_log('update', 'bag_issue', $id, $before, ['bi2_status' => 'cancelled']);
+
+        $restoreQty = (int) $item->bi2_qty;
+        if ($hasIssueCodeTable) {
+            $codeRows = $db->table('bag_issue_item_code')
+                ->select('bic_idx, bic_qty, bic_cancel_qty')
+                ->where('bic_lg_idx', (int) $item->bi2_lg_idx)
+                ->where('bic_bi2_idx', $id)
+                ->get()
+                ->getResultArray();
+            $restoreQty = 0;
+            foreach ($codeRows as $codeRow) {
+                $bicIdx = (int) ($codeRow['bic_idx'] ?? 0);
+                $qty = (int) ($codeRow['bic_qty'] ?? 0);
+                $oldCancel = (int) ($codeRow['bic_cancel_qty'] ?? 0);
+                $restoreQty += max(0, $qty - $oldCancel);
+                $db->table('bag_issue_item_code')
+                    ->where('bic_idx', $bicIdx)
+                    ->update([
+                        'bic_cancel_qty' => $qty,
+                        'bic_state' => 'cancelled',
+                    ]);
+            }
+        }
+
+        model(BagInventoryModel::class)->adjustQty((int) $item->bi2_lg_idx, $item->bi2_bag_code, $item->bi2_bag_name, $restoreQty);
+        $this->issueModel->update($id, ['bi2_qty' => 0, 'bi2_status' => 'cancelled']);
+
+        $db->transComplete();
+
+        return redirect()->to(mgmt_url('bag-issues'))->with('success', '불출이 취소되었습니다.');
+    }
+}
--- a/app/Controllers/Admin/BagOrder.php
+++ b/app/Controllers/Admin/BagOrder.php
@@ -0,0 +1,949 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagOrderModel;
+use App\Models\BagOrderItemModel;
+use App\Models\BagPriceModel;
+use App\Models\PackagingUnitModel;
+use App\Models\CompanyModel;
+use App\Models\SalesAgencyModel;
+use App\Models\BagReceivingModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+use App\Models\LocalGovernmentModel;
+use App\Libraries\Blockchain\SqlLedger;
+class BagOrder extends BaseController
+{
+    private BagOrderModel $orderModel;
+    private BagOrderItemModel $itemModel;
+
+    public function __construct()
+    {
+        $this->orderModel = model(BagOrderModel::class);
+        $this->itemModel  = model(BagOrderItemModel::class);
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $startMonth = (string) ($this->request->getGet('start_month') ?? date('Y-m'));
+        $endMonth   = (string) ($this->request->getGet('end_month') ?? date('Y-m'));
+        if (! preg_match('/^\d{4}-\d{2}$/', $startMonth)) {
+            $startMonth = date('Y-m');
+        }
+        if (! preg_match('/^\d{4}-\d{2}$/', $endMonth)) {
+            $endMonth = $startMonth;
+        }
+        if (strtotime($startMonth . '-01') > strtotime($endMonth . '-01')) {
+            [$startMonth, $endMonth] = [$endMonth, $startMonth];
+        }
+
+        $companyIdx = (int) ($this->request->getGet('company_idx') ?? 0);
+        $bagCode = trim((string) ($this->request->getGet('bag_code') ?? ''));
+        $receiveType = (string) ($this->request->getGet('receive_type') ?? 'all');
+        if (! in_array($receiveType, ['all', 'received', 'pending'], true)) {
+            $receiveType = 'all';
+        }
+
+        $companies = model(CompanyModel::class)
+            ->where('cp_lg_idx', $lgIdx)
+            ->where('cp_type', '제작업체')
+            ->where('cp_state', 1)
+            ->orderBy('cp_name', 'ASC')
+            ->findAll();
+        $companyMap = [];
+        foreach ($companies as $company) {
+            $companyMap[(int) $company->cp_idx] = (string) $company->cp_name;
+        }
+
+        $agencyMap = [];
+        foreach (model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->orderForDisplay()->findAll() as $agency) {
+            $agencyMap[(int) $agency->sa_idx] = (string) ($agency->sa_name ?? '');
+        }
+
+        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
+        $bagNameMap = [];
+        foreach ($bagCodes as $code) {
+            $bagNameMap[(string) $code->cd_code] = (string) $code->cd_name;
+        }
+
+        $reportData = $this->buildOrderStatusRows(
+            $lgIdx,
+            $startMonth,
+            $endMonth,
+            $companyIdx,
+            $bagCode,
+            $receiveType,
+            $companyMap,
+            $agencyMap,
+            $bagNameMap
+        );
+
+        return $this->renderWorkPage(
+            '발주 현황',
+            'admin/bag_order/index',
+            [
+                'startMonth' => $startMonth,
+                'endMonth' => $endMonth,
+                'companyIdx' => $companyIdx,
+                'bagCode' => $bagCode,
+                'receiveType' => $receiveType,
+                'companyOptions' => $companies,
+                'bagCodeOptions' => $bagCodes,
+                'rows' => $reportData['rows'],
+                'groupRows' => $reportData['groupRows'],
+                'grandTotals' => $reportData['grandTotals'],
+            ]
+        );
+    }
+
+    public function export()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $startMonth = (string) ($this->request->getGet('start_month') ?? date('Y-m'));
+        $endMonth   = (string) ($this->request->getGet('end_month') ?? date('Y-m'));
+        if (! preg_match('/^\d{4}-\d{2}$/', $startMonth)) {
+            $startMonth = date('Y-m');
+        }
+        if (! preg_match('/^\d{4}-\d{2}$/', $endMonth)) {
+            $endMonth = $startMonth;
+        }
+        if (strtotime($startMonth . '-01') > strtotime($endMonth . '-01')) {
+            [$startMonth, $endMonth] = [$endMonth, $startMonth];
+        }
+
+        $companyIdx = (int) ($this->request->getGet('company_idx') ?? 0);
+        $bagCode = trim((string) ($this->request->getGet('bag_code') ?? ''));
+        $receiveType = (string) ($this->request->getGet('receive_type') ?? 'all');
+        if (! in_array($receiveType, ['all', 'received', 'pending'], true)) {
+            $receiveType = 'all';
+        }
+
+        $companyMap = [];
+        foreach (model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->where('cp_type', '제작업체')->findAll() as $company) {
+            $companyMap[(int) $company->cp_idx] = (string) $company->cp_name;
+        }
+        $agencyMap = [];
+        foreach (model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->orderForDisplay()->findAll() as $agency) {
+            $agencyMap[(int) $agency->sa_idx] = (string) ($agency->sa_name ?? '');
+        }
+        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
+        $bagNameMap = [];
+        foreach ($bagCodes as $code) {
+            $bagNameMap[(string) $code->cd_code] = (string) $code->cd_name;
+        }
+
+        $reportData = $this->buildOrderStatusRows(
+            $lgIdx,
+            $startMonth,
+            $endMonth,
+            $companyIdx,
+            $bagCode,
+            $receiveType,
+            $companyMap,
+            $agencyMap,
+            $bagNameMap
+        );
+
+        $rows = [];
+        foreach ($reportData['rows'] as $row) {
+            if (! empty($row['is_subtotal'])) {
+                $rows[] = [
+                    '',
+                    '',
+                    (string) ($row['label'] ?? '소계'),
+                    (int) ($row['order_qty'] ?? 0),
+                    (int) ($row['received_qty'] ?? 0),
+                    (int) ($row['pending_qty'] ?? 0),
+                    (float) ($row['amount'] ?? 0),
+                    '',
+                ];
+
+                continue;
+            }
+            $rows[] = [
+                (string) ($row['order_date'] ?? ''),
+                (string) ($row['company_name'] ?? ''),
+                (string) ($row['bag_name'] ?? ''),
+                (int) ($row['order_qty'] ?? 0),
+                (int) ($row['received_qty'] ?? 0),
+                (int) ($row['pending_qty'] ?? 0),
+                (float) ($row['amount'] ?? 0),
+                (string) ($row['agency_name'] ?? ''),
+                '',
+            ];
+        }
+
+        $gt = $reportData['grandTotals'] ?? [];
+        $rows[] = [
+            '',
+            '',
+            '총계',
+            (int) ($gt['order_qty'] ?? 0),
+            (int) ($gt['received_qty'] ?? 0),
+            (int) ($gt['pending_qty'] ?? 0),
+            (float) ($gt['amount'] ?? 0),
+            '',
+            '',
+        ];
+
+        export_xlsx(
+            '발주현황_' . date('Ymd'),
+            '발주현황',
+            ['발주일자', '제작업체', '품명', '발주수량', '입고수량', '미입고수량', '발주금액', '입고처', '비고'],
+            $rows
+        );
+    }
+
+    /**
+     * 발주 현황(품목 기준) 행 및 소계를 만든다.
+     */
+    private function buildOrderStatusRows(
+        int $lgIdx,
+        string $startMonth,
+        string $endMonth,
+        int $companyIdx,
+        string $bagCode,
+        string $receiveType,
+        array $companyMap,
+        array $agencyMap,
+        array $bagNameMap
+    ): array {
+        $startDate = $startMonth . '-01';
+        $endDate = date('Y-m-t', strtotime($endMonth . '-01 00:00:00'));
+
+        $builder = $this->orderModel
+            ->where('bo_lg_idx', $lgIdx)
+            ->whereLatestHead($lgIdx)
+            ->where('bo_order_date >=', $startDate)
+            ->where('bo_order_date <=', $endDate)
+            ->whereIn('bo_status', ['normal', 'cancelled'])
+            ->orderBy('bo_order_date', 'DESC')
+            ->orderBy('bo_idx', 'DESC');
+        if ($companyIdx > 0) {
+            $builder->where('bo_company_idx', $companyIdx);
+        }
+        $orders = $builder->findAll();
+
+        if (empty($orders)) {
+            return ['rows' => [], 'groupRows' => [], 'grandTotals' => ['order_qty' => 0, 'received_qty' => 0, 'pending_qty' => 0, 'amount' => 0]];
+        }
+
+        $orderIds = array_map(static fn($order) => (int) $order->bo_idx, $orders);
+
+        $itemsByOrder = [];
+        if (! empty($orderIds)) {
+            $allItems = $this->itemModel
+                ->whereIn('boi_bo_idx', $orderIds)
+                ->orderBy('boi_bo_idx', 'DESC')
+                ->orderBy('boi_idx', 'ASC')
+                ->findAll();
+            foreach ($allItems as $item) {
+                $boIdx = (int) ($item->boi_bo_idx ?? 0);
+                if (! isset($itemsByOrder[$boIdx])) {
+                    $itemsByOrder[$boIdx] = [];
+                }
+                $itemsByOrder[$boIdx][] = $item;
+            }
+        }
+
+        $receivedMap = [];
+        $receivingRows = model(BagReceivingModel::class)
+            ->select('br_bo_idx, br_bag_code, SUM(br_qty_sheet) as recv_qty')
+            ->where('br_lg_idx', $lgIdx)
+            ->whereIn('br_bo_idx', $orderIds)
+            ->groupBy('br_bo_idx, br_bag_code')
+            ->findAll();
+        foreach ($receivingRows as $received) {
+            $key = (int) ($received->br_bo_idx ?? 0) . '|' . (string) ($received->br_bag_code ?? '');
+            $receivedMap[$key] = (int) ($received->recv_qty ?? 0);
+        }
+
+        $rows = [];
+        $groupRows = [];
+        $grandTotals = ['order_qty' => 0, 'received_qty' => 0, 'pending_qty' => 0, 'amount' => 0.0];
+
+        foreach ($orders as $order) {
+            $boIdx = (int) ($order->bo_idx ?? 0);
+            $items = $itemsByOrder[$boIdx] ?? [];
+            $groupCount = 0;
+            $groupTotalOrder = 0;
+            $groupTotalReceived = 0;
+            $groupTotalPending = 0;
+            $groupTotalAmount = 0.0;
+
+            foreach ($items as $item) {
+                $itemBagCode = (string) ($item->boi_bag_code ?? '');
+                if ($bagCode !== '' && $itemBagCode !== $bagCode) {
+                    continue;
+                }
+
+                $orderQty = (int) ($item->boi_qty_sheet ?? 0);
+                $recvQty = (int) ($receivedMap[$boIdx . '|' . $itemBagCode] ?? 0);
+                if ($recvQty > $orderQty) {
+                    $recvQty = $orderQty;
+                }
+                $pendingQty = max(0, $orderQty - $recvQty);
+
+                if ($receiveType === 'received' && $recvQty <= 0) {
+                    continue;
+                }
+                if ($receiveType === 'pending' && $pendingQty <= 0) {
+                    continue;
+                }
+
+                $amount = (float) ($item->boi_amount ?? 0);
+                $rows[] = [
+                    'bo_idx' => $boIdx,
+                    'order_date' => (string) ($order->bo_order_date ?? ''),
+                    'company_name' => (string) ($companyMap[(int) ($order->bo_company_idx ?? 0)] ?? ''),
+                    'bag_name' => (string) ($item->boi_bag_name ?? ($bagNameMap[$itemBagCode] ?? $itemBagCode)),
+                    'order_qty' => $orderQty,
+                    'received_qty' => $recvQty,
+                    'pending_qty' => $pendingQty,
+                    'amount' => $amount,
+                    'agency_name' => (string) ($agencyMap[(int) ($order->bo_agency_idx ?? 0)] ?? ''),
+                ];
+
+                $groupCount++;
+                $groupTotalOrder += $orderQty;
+                $groupTotalReceived += $recvQty;
+                $groupTotalPending += $pendingQty;
+                $groupTotalAmount += $amount;
+            }
+
+            if ($groupCount > 0) {
+                $groupRows[$boIdx] = $groupCount;
+                $rows[] = [
+                    'bo_idx' => $boIdx,
+                    'is_subtotal' => true,
+                    'label' => '소계',
+                    'order_qty' => $groupTotalOrder,
+                    'received_qty' => $groupTotalReceived,
+                    'pending_qty' => $groupTotalPending,
+                    'amount' => $groupTotalAmount,
+                ];
+                $grandTotals['order_qty'] += $groupTotalOrder;
+                $grandTotals['received_qty'] += $groupTotalReceived;
+                $grandTotals['pending_qty'] += $groupTotalPending;
+                $grandTotals['amount'] += $groupTotalAmount;
+            }
+        }
+
+        return ['rows' => $rows, 'groupRows' => $groupRows, 'grandTotals' => $grandTotals];
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        // 봉투 종류 + 단가 + 포장단위
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
+        $priceMapRows = model(BagPriceModel::class)->latestActiveMapByBagCode($lgIdx);
+        $units    = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_state', 1)->findAll();
+
+        $companies    = model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->where('cp_type', '제작업체')->where('cp_state', 1)->findAll();
+        $associations = model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->where('cp_type', '협회')->where('cp_state', 1)->findAll();
+        $agencies     = model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->orderForDisplay()->findAll();
+
+        $companyMap = [];
+        foreach (model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->findAll() as $company) {
+            $companyMap[(int) $company->cp_idx] = (string) $company->cp_name;
+        }
+        $agencyMap = [];
+        foreach ($agencies as $agency) {
+            $agencyMap[(int) $agency->sa_idx] = '[' . ($agency->sa_kind ?? '') . '] ' . ($agency->sa_code ?? '') . ' — ' . ($agency->sa_name ?? '');
+        }
+
+        $recentOrders = $this->orderModel
+            ->where('bo_lg_idx', $lgIdx)
+            ->whereLatestHead($lgIdx)
+            ->orderBy('bo_order_date', 'DESC')
+            ->orderBy('bo_idx', 'DESC')
+            ->findAll(12);
+
+        $bagNameMap = [];
+        foreach ($bagCodes as $codeDetail) {
+            $bagNameMap[(string) $codeDetail->cd_code] = (string) $codeDetail->cd_name;
+        }
+        $priceMap = [];
+        foreach ($priceMapRows as $bagCode => $price) {
+            $priceMap[(string) $bagCode] = (float) ($price->bp_order_price ?? 0);
+        }
+        $unitMap = [];
+        foreach ($units as $unit) {
+            $unitMap[(string) $unit->pu_bag_code] = [
+                'boxPerPack' => (int) $unit->pu_box_per_pack,
+                'packPerSheet' => (int) $unit->pu_pack_per_sheet,
+                'totalPerBox' => (int) $unit->pu_total_per_box,
+            ];
+        }
+
+        $bagReferenceRows = [];
+        foreach ($bagCodes as $codeDetail) {
+            $bagCode = (string) $codeDetail->cd_code;
+            $unit    = $unitMap[$bagCode] ?? ['boxPerPack' => 0, 'packPerSheet' => 0, 'totalPerBox' => 0];
+            $bagReferenceRows[] = [
+                'code' => $bagCode,
+                'name' => (string) ($bagNameMap[$bagCode] ?? ''),
+                'orderPrice' => (float) ($priceMap[$bagCode] ?? 0),
+                'boxPerPack' => (int) $unit['boxPerPack'],
+                'packPerSheet' => (int) $unit['packPerSheet'],
+                'totalPerBox' => (int) $unit['totalPerBox'],
+            ];
+        }
+
+        return $this->renderWorkPage(
+            '발주 등록',
+            'admin/bag_order/create',
+            compact(
+                'bagCodes',
+                'units',
+                'companies',
+                'associations',
+                'agencies',
+                'recentOrders',
+                'companyMap',
+                'agencyMap',
+                'bagReferenceRows'
+            )
+        );
+    }
+
+    public function revise(int $id)
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        $order = $this->orderModel->find($id);
+        if (! $order || (int) $order->bo_lg_idx !== $lgIdx) {
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+        }
+
+        return redirect()->to(site_url('bag/order/revise/' . $id));
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if ($lgIdx === null || $lgIdx <= 0) {
+            return redirect()->back()->withInput()->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $sourceIdx = (int) ($this->request->getPost('bo_source_idx') ?? 0);
+        $sourceOrder = null;
+        if ($sourceIdx > 0) {
+            $sourceOrder = $this->orderModel->find($sourceIdx);
+            if (! $sourceOrder || (int) $sourceOrder->bo_lg_idx !== $lgIdx) {
+                return redirect()->back()->withInput()->with('error', '수정 대상 발주를 찾을 수 없습니다.');
+            }
+        }
+
+        $rules = [
+            'bo_order_date'  => 'required|valid_date[Y-m-d]',
+            'bo_company_idx' => 'permit_empty|is_natural_no_zero',
+            'bo_agency_idx'  => 'permit_empty|is_natural_no_zero',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $bagCodes  = $this->request->getPost('item_bag_code') ?? [];
+        $qtySheets = $this->request->getPost('item_qty_sheet') ?? [];
+        $qtyBoxes  = $this->request->getPost('item_qty_box') ?? []; // 구 화면 호환
+        $postedUnitPrices = $this->request->getPost('item_unit_price');
+        $changeKind       = (string) ($this->request->getPost('bo_change_mode') ?? 'meta');
+        if (! in_array($changeKind, ['price', 'meta', 'delete'], true)) {
+            $changeKind = 'meta';
+        }
+        $itemCount = count($bagCodes);
+        $normalizedItems = [];
+        for ($i = 0; $i < $itemCount; $i++) {
+            $code = trim((string) ($bagCodes[$i] ?? ''));
+            $qtySheet = (int) ($qtySheets[$i] ?? 0);
+            $qtyBox = (int) ($qtyBoxes[$i] ?? 0);
+            if ($code === '' || ($qtySheet <= 0 && $qtyBox <= 0)) {
+                continue;
+            }
+            $normalizedItems[] = ['code' => $code, 'qtySheet' => $qtySheet, 'qtyBox' => $qtyBox];
+        }
+        if (empty($normalizedItems)) {
+            return redirect()->back()->withInput()->with('error', '최소 1개 이상의 봉투 수량을 입력해 주세요.');
+        }
+
+        $priceByCode = [];
+        if ($sourceOrder !== null && $changeKind === 'price' && is_array($postedUnitPrices)) {
+            for ($pi = 0; $pi < count($bagCodes); $pi++) {
+                $c = trim((string) ($bagCodes[$pi] ?? ''));
+                if ($c === '') {
+                    continue;
+                }
+                $raw = $postedUnitPrices[$pi] ?? null;
+                if ($raw !== null && $raw !== '' && is_numeric($raw)) {
+                    $priceByCode[$c] = round((float) $raw, 2);
+                }
+            }
+        }
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        try {
+        if ($sourceOrder) {
+            $uuid = (string) $sourceOrder->bo_uuid;
+            $maxVerRow = $this->orderModel->selectMax('bo_version')->where('bo_uuid', $uuid)->first();
+            $latestVersion = ($maxVerRow !== null && isset($maxVerRow->bo_version)) ? (int) $maxVerRow->bo_version : 0;
+            $version = $latestVersion + 1;
+            $lotNo = (string) $sourceOrder->bo_lot_no;
+        } else {
+            $uuid = $this->generateUuidV4();
+            $version = 1;
+            $lotNo = $this->generateLotNo6();
+        }
+
+        $orderData = [
+            'bo_uuid'        => $uuid,
+            'bo_version'     => $version,
+            'bo_lg_idx'      => $lgIdx,
+            'bo_gugun_code'  => $this->resolveGugunCodeFromLg($lgIdx),
+            'bo_dong_code'   => '',
+            'bo_company_idx' => $this->request->getPost('bo_company_idx') ?: null,
+            'bo_agency_idx'  => $this->request->getPost('bo_agency_idx') ?: null,
+            'bo_fee_rate'    => (float) ($this->request->getPost('bo_fee_rate') ?: 0),
+            'bo_order_date'  => $this->request->getPost('bo_order_date'),
+            'bo_bag_types'   => '',
+            'bo_unit_prices' => '',
+            'bo_qty_boxes'   => '',
+            'bo_lot_no'      => $lotNo,
+            'bo_status'      => 'normal',
+            'bo_orderer_idx' => session()->get('mb_idx'),
+            'bo_regdate'     => date('Y-m-d H:i:s'),
+        ];
+
+        // 품목 입력 후 최종 payload 기준으로 해시를 계산하므로 우선 빈값으로 생성
+        $orderData['bo_hash'] = '';
+
+        $this->orderModel->insert($orderData);
+        $boIdx = (int) $this->orderModel->getInsertID();
+
+        // 품목 저장
+        $hashItems = [];
+        $bagTypesForHeader = [];
+        $unitPricesForHeader = [];
+        $qtyBoxesForHeader = [];
+        foreach ($normalizedItems as $item) {
+            $code = $item['code'];
+            $qtySheetInput = (int) ($item['qtySheet'] ?? 0);
+            $qtyBoxInput = (int) ($item['qtyBox'] ?? 0);
+            // 포장단위에서 낱장 환산
+            $unit = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_bag_code', $code)->where('pu_state', 1)->first();
+            $totalPerBox = $unit ? max(1, (int) $unit->pu_total_per_box) : 1;
+            $qtySheet = $qtySheetInput > 0 ? $qtySheetInput : ($qtyBoxInput * $totalPerBox);
+            if ($qtySheet <= 0) {
+                continue;
+            }
+            $qtyBox = intdiv($qtySheet, $totalPerBox);
+
+            // 단가 (발주 변경·단가 구분 시 POST 단가 우선)
+            $price = model(BagPriceModel::class)->latestActiveByBagCode($lgIdx, $code);
+            $unitPrice = $price ? (float) $price->bp_order_price : 0;
+            if ($sourceOrder !== null && isset($priceByCode[$code])) {
+                $unitPrice = $priceByCode[$code];
+            }
+
+            // 봉투명
+            $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+            $detail = $kindO ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $code, $lgIdx) : null;
+
+            $itemData = [
+                'boi_bo_idx'     => $boIdx,
+                'boi_bag_code'   => $code,
+                'boi_bag_name'   => $detail ? $detail->cd_name : '',
+                'boi_unit_price' => $unitPrice,
+                'boi_qty_box'    => $qtyBox,
+                'boi_qty_sheet'  => $qtySheet,
+                'boi_amount'     => $unitPrice * $qtySheet,
+            ];
+            $this->itemModel->insert($itemData);
+            $hashItems[] = $itemData;
+
+            $bagTypesForHeader[] = [
+                'code' => $itemData['boi_bag_code'],
+                'name' => $itemData['boi_bag_name'],
+            ];
+            $unitPricesForHeader[] = [
+                'code' => $itemData['boi_bag_code'],
+                'unit_price' => $itemData['boi_unit_price'],
+            ];
+            $qtyBoxesForHeader[] = [
+                'code' => $itemData['boi_bag_code'],
+                'qty_box' => $itemData['boi_qty_box'],
+            ];
+        }
+
+        $orderData['bo_bag_types'] = json_encode($bagTypesForHeader, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?: '[]';
+        $orderData['bo_unit_prices'] = json_encode($unitPricesForHeader, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?: '[]';
+        $orderData['bo_qty_boxes'] = json_encode($qtyBoxesForHeader, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?: '[]';
+
+        // 최종 발주 데이터(헤더+품목) 해시
+        $hashPayload = $orderData;
+        $hashPayload['bo_idx'] = $boIdx;
+        $hashPayload['items'] = $hashItems;
+        $hashJson = json_encode($hashPayload, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES);
+        $orderHash = hash('sha256', $hashJson !== false ? $hashJson : (string) $boIdx);
+        $this->orderModel->update($boIdx, [
+            'bo_bag_types' => $orderData['bo_bag_types'],
+            'bo_unit_prices' => $orderData['bo_unit_prices'],
+            'bo_qty_boxes' => $orderData['bo_qty_boxes'],
+            'bo_hash' => $orderHash,
+        ]);
+
+        $beforeHash = $sourceOrder ? (string) ($sourceOrder->bo_hash ?? '') : '';
+        $seedFilePath = $this->generateBarcodeSeedFile($uuid, $version, $lotNo, $orderData, $hashItems, $orderHash);
+        $blockPayload = [
+            'bo_idx' => $boIdx,
+            'bo_uuid' => $uuid,
+            'bo_version' => $version,
+            'bo_lot_no' => $lotNo,
+            'bo_hash' => $orderHash,
+            'seed_file' => $seedFilePath,
+            'hash_chain' => $beforeHash !== '' ? [$beforeHash, $orderHash] : [$orderHash],
+            'order' => $orderData,
+            'items' => $hashItems,
+        ];
+        $ledger = new SqlLedger();
+        $ledger->appendBlock(
+            $sourceOrder ? 'ORDER_UPDATE' : 'ORDER_CREATE',
+            $blockPayload,
+            $uuid,
+            $version,
+            session()->get('mb_idx') ? (int) session()->get('mb_idx') : null,
+            $lgIdx
+        );
+
+        // CT-05: 감사 로그
+        helper('audit');
+        if ($sourceOrder) {
+            audit_log(
+                'update',
+                'bag_order',
+                $boIdx,
+                ['bo_idx' => (int) $sourceOrder->bo_idx, 'bo_hash' => $beforeHash, 'bo_version' => (int) $sourceOrder->bo_version],
+                array_merge($orderData, ['bo_idx' => $boIdx, 'bo_hash' => $orderHash, 'items' => $hashItems, 'seed_file' => $seedFilePath])
+            );
+        } else {
+            audit_log('create', 'bag_order', $boIdx, null, array_merge($orderData, ['bo_idx' => $boIdx, 'bo_hash' => $orderHash, 'items' => $hashItems, 'seed_file' => $seedFilePath]));
+        }
+
+        if (! $db->transComplete()) {
+            throw new \RuntimeException('Transaction did not complete');
+        }
+        } catch (\Throwable $e) {
+            $db->transRollback();
+            log_message('error', 'BagOrder::store: ' . $e->getMessage() . ' @ ' . $e->getFile() . ':' . $e->getLine());
+
+            return redirect()->back()->withInput()->with('error', '발주 저장 중 오류가 발생했습니다. 잠시 후 다시 시도하거나 관리자에게 문의하세요.');
+        }
+
+        return redirect()->to(mgmt_url('bag-orders'))->with('success', '발주가 등록되었습니다. LOT: ' . $lotNo);
+    }
+
+    /** 효과 지자체(`local_government`)의 행정 구·군 코드(lg_code) */
+    private function resolveGugunCodeFromLg(int $lgIdx): string
+    {
+        $lg = model(LocalGovernmentModel::class)->find($lgIdx);
+
+        return $lg ? trim((string) ($lg->lg_code ?? '')) : '';
+    }
+
+    private function generateUuidV4(): string
+    {
+        $bytes = random_bytes(16);
+        $bytes[6] = chr((ord($bytes[6]) & 0x0f) | 0x40);
+        $bytes[8] = chr((ord($bytes[8]) & 0x3f) | 0x80);
+
+        return vsprintf('%s%s-%s-%s-%s-%s%s%s', str_split(bin2hex($bytes), 4));
+    }
+
+    private function generateLotNo6(): string
+    {
+        // 문서의 "LOT 번호 6 Byte" 요구를 맞추기 위해 영숫자 6자리로 생성한다.
+        // 충돌 가능성을 낮추기 위해 최대 20회 재시도 후 timestamp 기반으로 fallback.
+        $chars = '0123456789ABCDEFGHIJKLMNOPQRSTUVWXYZ';
+        for ($attempt = 0; $attempt < 20; $attempt++) {
+            $lot = '';
+            for ($i = 0; $i < 6; $i++) {
+                $lot .= $chars[random_int(0, strlen($chars) - 1)];
+            }
+
+            $exists = $this->orderModel->where('bo_lot_no', $lot)->countAllResults() > 0;
+            if (! $exists) {
+                return $lot;
+            }
+        }
+
+        return strtoupper(substr(base_convert((string) time(), 10, 36), -6));
+    }
+
+    /**
+     * @param array<string,mixed> $orderData
+     * @param array<int,array<string,mixed>> $items
+     */
+    private function generateBarcodeSeedFile(string $uuid, int $version, string $lotNo, array $orderData, array $items, string $orderHash): string
+    {
+        $baseDir = WRITEPATH . 'barcode-seeds';
+        if (! is_dir($baseDir)) {
+            mkdir($baseDir, 0775, true);
+        }
+        $keyDir = WRITEPATH . 'keys';
+        if (! is_dir($keyDir)) {
+            mkdir($keyDir, 0775, true);
+        }
+
+        $privateKeyPath = $keyDir . DIRECTORY_SEPARATOR . 'barcode_seed_private.pem';
+        $publicKeyPath = $keyDir . DIRECTORY_SEPARATOR . 'barcode_seed_public.pem';
+        if (! is_file($privateKeyPath) || ! is_file($publicKeyPath)) {
+            $config = [
+                'private_key_bits' => 2048,
+                'private_key_type' => OPENSSL_KEYTYPE_RSA,
+            ];
+            $resource = openssl_pkey_new($config);
+            if ($resource !== false) {
+                $privatePem = '';
+                openssl_pkey_export($resource, $privatePem);
+                $details = openssl_pkey_get_details($resource);
+                $publicPem = $details['key'] ?? '';
+                if ($privatePem !== '' && $publicPem !== '') {
+                    file_put_contents($privateKeyPath, $privatePem);
+                    file_put_contents($publicKeyPath, $publicPem);
+                }
+            }
+        }
+
+        $payload = [
+            'uuid' => $uuid,
+            'version' => $version,
+            'lot_no' => $lotNo,
+            'order_hash' => $orderHash,
+            'order' => $orderData,
+            'items' => $items,
+        ];
+        $payloadJson = json_encode($payload, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?: '{}';
+
+        $aesKey = random_bytes(32);
+        $iv = random_bytes(16);
+        $cipherRaw = openssl_encrypt($payloadJson, 'AES-256-CBC', $aesKey, OPENSSL_RAW_DATA, $iv);
+        if ($cipherRaw === false) {
+            $cipherRaw = $payloadJson;
+        }
+        $encryptedKey = '';
+        $publicPem = is_file($publicKeyPath) ? file_get_contents($publicKeyPath) : '';
+        if (is_string($publicPem) && $publicPem !== '') {
+            openssl_public_encrypt($aesKey, $encryptedKey, $publicPem, OPENSSL_PKCS1_OAEP_PADDING);
+        }
+
+        $seed = [
+            'algorithm' => ['symmetric' => 'AES-256-CBC', 'asymmetric' => 'RSA-2048'],
+            'lot_no' => $lotNo,
+            'uuid' => $uuid,
+            'version' => $version,
+            'iv_b64' => base64_encode($iv),
+            'key_b64' => $encryptedKey !== '' ? base64_encode($encryptedKey) : '',
+            'cipher_b64' => base64_encode((string) $cipherRaw),
+            'payload_hash' => hash('sha256', $payloadJson),
+            'created_at' => date('c'),
+        ];
+
+        $fileName = $lotNo . '_v' . $version . '.seed.json';
+        $fullPath = $baseDir . DIRECTORY_SEPARATOR . $fileName;
+        file_put_contents($fullPath, json_encode($seed, JSON_PRETTY_PRINT | JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES));
+
+        return $fullPath;
+    }
+
+    public function detail(int $id)
+    {
+        helper('admin');
+        $order = $this->orderModel->find($id);
+        if (!$order || (int) $order->bo_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+        }
+
+        $items = $this->itemModel->where('boi_bo_idx', $id)->findAll();
+
+        $companyName = '';
+        if ($order->bo_company_idx) {
+            $c = model(CompanyModel::class)->find($order->bo_company_idx);
+            $companyName = $c ? $c->cp_name : '';
+        }
+        $agencyName = '';
+        if ($order->bo_agency_idx) {
+            $a = model(SalesAgencyModel::class)->find($order->bo_agency_idx);
+            if ($a) {
+                $agencyName = '[' . ($a->sa_kind ?? '') . '] ' . ($a->sa_code ?? '') . ' — ' . ($a->sa_name ?? '');
+            }
+        }
+
+        return $this->renderWorkPage('발주 상세 — ' . $order->bo_lot_no, 'admin/bag_order/detail', compact('order', 'items', 'companyName', 'agencyName'));
+    }
+
+    public function cancel(int $id)
+    {
+        helper('admin');
+        $order = $this->orderModel->find($id);
+        if (!$order || (int) $order->bo_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+        }
+
+        $before = (array) $order;
+        $beforeHash = (string) ($order->bo_hash ?? '');
+        $this->appendLedgerForStatusChange($order, $id, 'ORDER_CANCEL', 'cancelled', $beforeHash);
+        $after = (array) $this->orderModel->find($id);
+        helper('audit');
+        audit_log('update', 'bag_order', $id, $before, $after);
+
+        return redirect()->to(mgmt_url('bag-orders'))->with('success', '발주가 취소되었습니다.');
+    }
+
+    public function delete(int $id)
+    {
+        helper('admin');
+        $order = $this->orderModel->find($id);
+        if (!$order || (int) $order->bo_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+        }
+
+        $before = (array) $order;
+        $beforeHash = (string) ($order->bo_hash ?? '');
+        $this->appendLedgerForStatusChange($order, $id, 'ORDER_DELETE', 'deleted', $beforeHash);
+        $after = (array) $this->orderModel->find($id);
+        helper('audit');
+        audit_log('delete', 'bag_order', $id, $before, $after);
+
+        return redirect()->to(mgmt_url('bag-orders'))->with('success', '발주가 삭제 처리되었습니다.');
+    }
+
+    /**
+     * 상태 변경 시(취소/삭제) 무결성 검증을 위해 bo_hash 재계산 후
+     * SQL-Ledger(append-only)에 블록을 추가한다.
+     *
+     * @param object $order
+     * @param int $boIdx
+     * @param string $txType ORDER_CANCEL|ORDER_DELETE
+     * @param string $newStatus cancelled|deleted
+     * @param string $previousHash
+     */
+    private function appendLedgerForStatusChange(object $order, int $boIdx, string $txType, string $newStatus, string $previousHash): void
+    {
+        // 품목은 상태 변경 시 그대로이므로, 동일 payload 형태로 items array를 만든다.
+        $items = $this->itemModel->where('boi_bo_idx', $boIdx)->findAll();
+        $hashItems = [];
+        foreach ($items as $it) {
+            $hashItems[] = [
+                'boi_bo_idx'     => (int) $it->boi_bo_idx,
+                'boi_bag_code'   => (string) $it->boi_bag_code,
+                'boi_bag_name'   => (string) ($it->boi_bag_name ?? ''),
+                'boi_unit_price' => (float) $it->boi_unit_price,
+                'boi_qty_box'    => (int) $it->boi_qty_box,
+                'boi_qty_sheet'  => (int) $it->boi_qty_sheet,
+                'boi_amount'     => (float) $it->boi_amount,
+            ];
+        }
+
+        $newOrder = $order;
+        $newOrder->bo_status = $newStatus;
+
+        $newHash = $this->computeOrderHash($boIdx, $newOrder, $hashItems);
+        $actorIdx = session()->get('mb_idx') ? (int) session()->get('mb_idx') : null;
+        $lgIdx = (int) ($order->bo_lg_idx ?? 0);
+
+        $seedFilePath = '';
+        $ledgerPayload = [
+            'bo_idx' => $boIdx,
+            'bo_uuid' => (string) $order->bo_uuid,
+            'bo_version' => (int) $order->bo_version,
+            'bo_lot_no' => (string) $order->bo_lot_no,
+            'bo_hash' => $newHash,
+            'seed_file' => $seedFilePath,
+            'hash_chain' => [$previousHash, $newHash],
+            'order' => [
+                'bo_status' => $newStatus,
+                'bo_hash' => $newHash,
+            ],
+            'items' => $hashItems,
+        ];
+
+        $ledger = new SqlLedger();
+        $ledger->appendBlock(
+            $txType,
+            $ledgerPayload,
+            (string) $order->bo_uuid,
+            (int) $order->bo_version,
+            $actorIdx,
+            $lgIdx
+        );
+
+        // order row에 hash 반영
+        $this->orderModel->update($boIdx, [
+            'bo_status' => $newStatus,
+            'bo_moddate' => date('Y-m-d H:i:s'),
+            'bo_hash' => $newHash,
+        ]);
+    }
+
+    /**
+     * store()에서 생성하는 bo_hash와 동일한 "헤더+items" 규격을 사용해 SHA-256을 계산한다.
+     *
+     * @param int $boIdx
+     * @param object $order
+     * @param array<int,array<string,mixed>> $hashItems
+     */
+    private function computeOrderHash(int $boIdx, object $order, array $hashItems): string
+    {
+        $orderData = [
+            'bo_uuid' => (string) $order->bo_uuid,
+            'bo_version' => (int) $order->bo_version,
+            'bo_lg_idx' => (int) $order->bo_lg_idx,
+            'bo_gugun_code' => (string) ($order->bo_gugun_code ?? ''),
+            'bo_dong_code' => (string) ($order->bo_dong_code ?? ''),
+            'bo_company_idx' => $order->bo_company_idx !== null ? (int) $order->bo_company_idx : null,
+            'bo_agency_idx' => $order->bo_agency_idx !== null ? (int) $order->bo_agency_idx : null,
+            'bo_fee_rate' => (float) ($order->bo_fee_rate ?? 0),
+            'bo_order_date' => (string) $order->bo_order_date,
+            'bo_bag_types' => (string) ($order->bo_bag_types ?? ''),
+            'bo_unit_prices' => (string) ($order->bo_unit_prices ?? ''),
+            'bo_qty_boxes' => (string) ($order->bo_qty_boxes ?? ''),
+            'bo_lot_no' => (string) $order->bo_lot_no,
+            'bo_hash' => '',
+            'bo_status' => (string) $order->bo_status,
+            'bo_orderer_idx' => $order->bo_orderer_idx !== null ? (int) $order->bo_orderer_idx : null,
+            'bo_regdate' => (string) ($order->bo_regdate ?? ''),
+        ];
+
+        $hashPayload = $orderData;
+        $hashPayload['bo_idx'] = $boIdx;
+        $hashPayload['items'] = $hashItems;
+
+        $hashJson = json_encode($hashPayload, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES);
+        return hash('sha256', $hashJson !== false ? $hashJson : (string) $boIdx);
+    }
+}
--- a/app/Controllers/Admin/BagPrice.php
+++ b/app/Controllers/Admin/BagPrice.php
@@ -3,10 +3,10 @@
 namespace App\Controllers\Admin;

 use App\Controllers\BaseController;
-use App\Models\BagPriceModel;
 use App\Models\BagPriceHistoryModel;
-use App\Models\CodeKindModel;
+use App\Models\BagPriceModel;
 use App\Models\CodeDetailModel;
+use App\Models\CodeKindModel;

 class BagPrice extends BaseController
 {
@@ -23,34 +23,143 @@ class BagPrice extends BaseController
    {
        helper('admin');
        $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if ($lgIdx === null) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
        }

+        $get = $this->request->getGet();
+        $readSrc = static function (array $src, string $key): ?string {
+            if (! array_key_exists($key, $src)) {
+                return null;
+            }
+            $v = $src[$key];
+            if ($v === null || is_array($v)) {
+                return null;
+            }
+            $s = trim((string) $v);
+
+            return $s === '' ? null : $s;
+        };
+
+        $sy = $readSrc($get, 'start_y');
+        $sm = $readSrc($get, 'start_m');
+        $sd = $readSrc($get, 'start_d');
+        $ey = $readSrc($get, 'end_y');
+        $em = $readSrc($get, 'end_m');
+        $ed = $readSrc($get, 'end_d');
+
+        $startDate = null;
+        if ($sy !== null && $sy !== '' && $sm !== null && $sm !== '' && $sd !== null && $sd !== '') {
+            $startDate = parse_ymd_from_triple($sy, $sm, $sd);
+        }
+        if ($startDate === null) {
+            $legacyStart = $readSrc($get, 'start_date');
+            $startDate = ($legacyStart !== null && $legacyStart !== '') ? $legacyStart : null;
+        }
+
+        $endDate = null;
+        if ($ey !== null && $ey !== '' && $em !== null && $em !== '' && $ed !== null && $ed !== '') {
+            $endDate = parse_ymd_from_triple($ey, $em, $ed);
+        }
+        if ($endDate === null) {
+            $legacyEnd = $readSrc($get, 'end_date');
+            $endDate = ($legacyEnd !== null && $legacyEnd !== '') ? $legacyEnd : null;
+        }
+
+        $startParts = ['y' => '', 'm' => '', 'd' => ''];
+        $endParts   = ['y' => '', 'm' => '', 'd' => ''];
+        if ($startDate !== null && preg_match('/^(\d{4})-(\d{2})-(\d{2})$/', $startDate, $m)) {
+            $startParts = ['y' => $m[1], 'm' => (int) $m[2], 'd' => (int) $m[3]];
+        }
+        if ($endDate !== null && preg_match('/^(\d{4})-(\d{2})-(\d{2})$/', $endDate, $m)) {
+            $endParts = ['y' => $m[1], 'm' => (int) $m[2], 'd' => (int) $m[3]];
+        }
+
+        $bagKindE = $readSrc($get, 'bag_kind_e');
+        $bagCode  = $readSrc($get, 'bag_code');
+
        $builder = $this->priceModel->where('bp_lg_idx', $lgIdx);
-
-        // 기간 필터 (P2-04)
-        $startDate = $this->request->getGet('start_date');
-        $endDate   = $this->request->getGet('end_date');
-        if ($startDate) {
-            $builder->where('bp_start_date >=', $startDate);
-        }
-        if ($endDate) {
+        if (($startDate !== null && $startDate !== '') || ($endDate !== null && $endDate !== '')) {
+            $qStart = ($startDate !== null && $startDate !== '') ? $startDate : $endDate;
+            $qEnd   = ($endDate !== null && $endDate !== '') ? $endDate : $startDate;
+            if (strcmp((string) $qStart, (string) $qEnd) > 0) {
+                [$qStart, $qEnd] = [$qEnd, $qStart];
+            }
+            $builder->where('bp_start_date <=', $qEnd);
            $builder->groupStart()
                ->where('bp_end_date IS NULL')
-                ->orWhere('bp_end_date <=', $endDate)
+                ->orWhere('bp_end_date >=', $qStart)
            ->groupEnd();
        }

-        $list = $builder->orderBy('bp_bag_code', 'ASC')->orderBy('bp_start_date', 'DESC')->findAll();
+        if ($bagKindE !== null && $bagKindE !== '') {
+            $kindE = model(CodeKindModel::class)->where('ck_code', 'E')->first();
+            if ($kindE) {
+                $detailE = model(CodeDetailModel::class)
+                    ->where('cd_ck_idx', (int) $kindE->ck_idx)
+                    ->where('cd_code', $bagKindE)
+                    ->where('cd_state', 1)
+                    ->first();
+                if ($detailE !== null) {
+                    $builder->like('bp_bag_code', $bagKindE, 'after');
+                }
+            }
+        }

-        return view('admin/layout', [
-            'title'   => '봉투 단가 관리',
-            'content' => view('admin/bag_price/index', [
-                'list'      => $list,
-                'startDate' => $startDate,
-                'endDate'   => $endDate,
-            ]),
+        if ($bagCode !== null && $bagCode !== '') {
+            $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+            if ($kindO) {
+                $detailO = model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, $bagCode, $lgIdx);
+                if ($detailO !== null) {
+                    $builder->where('bp_bag_code', $bagCode);
+                }
+            }
+        }
+
+        $list = $builder
+            ->orderBy('bp_bag_code', 'ASC')
+            ->orderBy('bp_start_date', 'DESC')
+            ->paginate(20);
+
+        $queryForPager = [];
+        if ($sy !== null && $sm !== null && $sd !== null && $sy !== '' && $sm !== '' && $sd !== '') {
+            $queryForPager['start_y'] = $sy;
+            $queryForPager['start_m'] = $sm;
+            $queryForPager['start_d'] = $sd;
+        }
+        if ($ey !== null && $em !== null && $ed !== null && $ey !== '' && $em !== '' && $ed !== '') {
+            $queryForPager['end_y'] = $ey;
+            $queryForPager['end_m'] = $em;
+            $queryForPager['end_d'] = $ed;
+        }
+        if ($bagKindE !== null && $bagKindE !== '') {
+            $queryForPager['bag_kind_e'] = $bagKindE;
+        }
+        if ($bagCode !== null && $bagCode !== '') {
+            $queryForPager['bag_code'] = $bagCode;
+        }
+        apply_pager_path($this->priceModel->pager, mgmt_path('bag-prices'), $queryForPager);
+
+        $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kindO
+            ? model(CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx)
+            : [];
+        $kindE = model(CodeKindModel::class)->where('ck_code', 'E')->first();
+        $bagKindOptions = $kindE
+            ? model(CodeDetailModel::class)->getByKind((int) $kindE->ck_idx, true, null)
+            : [];
+
+        return $this->renderWorkPage('봉투 단가 관리', 'admin/bag_price/index', [
+            'list' => $list,
+            'pager' => $this->priceModel->pager,
+            'startParts' => $startParts,
+            'endParts' => $endParts,
+            'dateYearMin' => (int) date('Y') - 12,
+            'dateYearMax' => (int) date('Y') + 2,
+            'bag_kind_e' => $bagKindE,
+            'bag_code' => $bagCode,
+            'bag_codes' => $bagCodes,
+            'bag_kind_options' => $bagKindOptions,
        ]);
    }

@@ -58,22 +167,18 @@ class BagPrice extends BaseController
    {
        helper('admin');
        $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin/bag-prices'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-prices'))->with('error', '지자체를 선택해 주세요.');
        }

-        // 봉투명 코드(O) 목록
        $kindModel = model(CodeKindModel::class);
-        $kind = $kindModel->where('ck_code', 'O')->first();
-        $bagCodes = [];
+        $kind      = $kindModel->where('ck_code', 'O')->first();
+        $bagCodes  = [];
        if ($kind) {
-            $bagCodes = model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true);
+            $bagCodes = model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx);
        }

-        return view('admin/layout', [
-            'title'   => '봉투 단가 등록',
-            'content' => view('admin/bag_price/create', ['bagCodes' => $bagCodes]),
-        ]);
+        return $this->renderWorkPage('봉투 단가 등록', 'admin/bag_price/create', ['bagCodes' => $bagCodes]);
    }

    public function store()
@@ -94,13 +199,12 @@ class BagPrice extends BaseController
            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
        }

-        // 봉투명 스냅샷
-        $bagCode = $this->request->getPost('bp_bag_code');
+        $bagCode   = $this->request->getPost('bp_bag_code');
        $kindModel = model(CodeKindModel::class);
-        $kind = $kindModel->where('ck_code', 'O')->first();
-        $bagName = '';
+        $kind      = $kindModel->where('ck_code', 'O')->first();
+        $bagName   = '';
        if ($kind) {
-            $detail = model(CodeDetailModel::class)->where('cd_ck_idx', $kind->ck_idx)->where('cd_code', $bagCode)->first();
+            $detail = model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kind->ck_idx, (string) $bagCode, $lgIdx);
            $bagName = $detail ? $detail->cd_name : '';
        }

@@ -118,36 +222,34 @@ class BagPrice extends BaseController
            'bp_reg_mb_idx'  => session()->get('mb_idx'),
        ]);

-        return redirect()->to(site_url('admin/bag-prices'))->with('success', '봉투 단가가 등록되었습니다.');
+        return redirect()->to(mgmt_url('bag-prices'))->with('success', '봉투 단가가 등록되었습니다.');
    }

    public function edit(int $id)
    {
        helper('admin');
-        $item = $this->priceModel->find($id);
-        if (!$item || (int) $item->bp_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
+        $lgIdx = admin_effective_lg_idx();
+        $item  = $this->priceModel->find($id);
+        if (! $item || (int) $item->bp_lg_idx !== $lgIdx) {
+            return redirect()->to(mgmt_url('bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
        }

        $kindModel = model(CodeKindModel::class);
-        $kind = $kindModel->where('ck_code', 'O')->first();
-        $bagCodes = [];
+        $kind      = $kindModel->where('ck_code', 'O')->first();
+        $bagCodes  = [];
        if ($kind) {
-            $bagCodes = model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true);
+            $bagCodes = model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx);
        }

-        return view('admin/layout', [
-            'title'   => '봉투 단가 수정',
-            'content' => view('admin/bag_price/edit', ['item' => $item, 'bagCodes' => $bagCodes]),
-        ]);
+        return $this->renderWorkPage('봉투 단가 수정', 'admin/bag_price/edit', ['item' => $item, 'bagCodes' => $bagCodes]);
    }

    public function update(int $id)
    {
        helper('admin');
        $item = $this->priceModel->find($id);
-        if (!$item || (int) $item->bp_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
+        if (! $item || (int) $item->bp_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
        }

        $rules = [
@@ -163,7 +265,6 @@ class BagPrice extends BaseController
            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
        }

-        // 이력 기록
        $db = \Config\Database::connect();
        $db->transStart();

@@ -173,12 +274,12 @@ class BagPrice extends BaseController
            $newVal = (string) $this->request->getPost($field);
            if ($oldVal !== $newVal) {
                $this->historyModel->insert([
-                    'bph_bp_idx'    => $id,
-                    'bph_field'     => $field,
-                    'bph_old_value' => $oldVal,
-                    'bph_new_value' => $newVal,
-                    'bph_changed_at'=> date('Y-m-d H:i:s'),
-                    'bph_changed_by'=> session()->get('mb_idx'),
+                    'bph_bp_idx'     => $id,
+                    'bph_field'      => $field,
+                    'bph_old_value'  => $oldVal,
+                    'bph_new_value'  => $newVal,
+                    'bph_changed_at' => date('Y-m-d H:i:s'),
+                    'bph_changed_by' => session()->get('mb_idx'),
                ]);
            }
        }
@@ -195,34 +296,32 @@ class BagPrice extends BaseController

        $db->transComplete();

-        return redirect()->to(site_url('admin/bag-prices'))->with('success', '봉투 단가가 수정되었습니다.');
+        return redirect()->to(mgmt_url('bag-prices'))->with('success', '봉투 단가가 수정되었습니다.');
    }

    public function delete(int $id)
    {
        helper('admin');
        $item = $this->priceModel->find($id);
-        if (!$item || (int) $item->bp_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
+        if (! $item || (int) $item->bp_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
        }

        $this->priceModel->delete($id);
-        return redirect()->to(site_url('admin/bag-prices'))->with('success', '봉투 단가가 삭제되었습니다.');
+
+        return redirect()->to(mgmt_url('bag-prices'))->with('success', '봉투 단가가 삭제되었습니다.');
    }

    public function history(int $bpIdx)
    {
        helper('admin');
        $item = $this->priceModel->find($bpIdx);
-        if (!$item || (int) $item->bp_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
+        if (! $item || (int) $item->bp_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
        }

        $list = $this->historyModel->where('bph_bp_idx', $bpIdx)->orderBy('bph_changed_at', 'DESC')->findAll();

-        return view('admin/layout', [
-            'title'   => '단가 변경 이력 — ' . $item->bp_bag_name,
-            'content' => view('admin/bag_price/history', ['item' => $item, 'list' => $list]),
-        ]);
+        return $this->renderWorkPage('단가 변경 이력 — ' . $item->bp_bag_name, 'admin/bag_price/history', ['item' => $item, 'list' => $list]);
    }
 }
--- a/app/Controllers/Admin/BagReceiving.php
+++ b/app/Controllers/Admin/BagReceiving.php
@@ -0,0 +1,108 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagReceivingModel;
+use App\Models\BagOrderModel;
+use App\Models\BagOrderItemModel;
+use App\Models\BagInventoryModel;
+use App\Models\CompanyModel;
+
+class BagReceiving extends BaseController
+{
+    private BagReceivingModel $recvModel;
+
+    public function __construct()
+    {
+        $this->recvModel = model(BagReceivingModel::class);
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $builder = $this->recvModel->where('br_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        if ($startDate) {
+            $builder->where('br_receive_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('br_receive_date <=', $endDate);
+        }
+
+        $list  = $builder->orderBy('br_receive_date', 'DESC')->orderBy('br_idx', 'DESC')->paginate(20);
+        $pager = $this->recvModel->pager;
+
+        return $this->renderWorkPage('입고 현황', 'admin/bag_receiving/index', compact('list', 'startDate', 'endDate', 'pager'));
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-receivings'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $orders = model(BagOrderModel::class)->where('bo_lg_idx', $lgIdx)->whereLatestHead($lgIdx)->where('bo_status', 'normal')->orderBy('bo_order_date', 'DESC')->findAll();
+
+        return $this->renderWorkPage('입고 처리', 'admin/bag_receiving/create', compact('orders'));
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $rules = [
+            'br_bo_idx'       => 'required|is_natural_no_zero',
+            'br_bag_code'     => 'required|max_length[50]',
+            'br_qty_box'      => 'required|is_natural_no_zero',
+            'br_receive_date' => 'required|valid_date[Y-m-d]',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $boIdx   = (int) $this->request->getPost('br_bo_idx');
+        $bagCode = $this->request->getPost('br_bag_code');
+        $qtyBox  = (int) $this->request->getPost('br_qty_box');
+
+        $unit = model(\App\Models\PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_bag_code', $bagCode)->where('pu_state', 1)->first();
+        $totalPerBox = $unit ? (int) $unit->pu_total_per_box : 1;
+        $qtySheet    = $qtyBox * $totalPerBox;
+
+        $kindO  = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(\App\Models\CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $bagCode, $lgIdx) : null;
+        $bagName = $detail ? $detail->cd_name : '';
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        $this->recvModel->insert([
+            'br_bo_idx'       => $boIdx,
+            'br_lg_idx'       => $lgIdx,
+            'br_bag_code'     => $bagCode,
+            'br_bag_name'     => $bagName,
+            'br_qty_box'      => $qtyBox,
+            'br_qty_sheet'    => $qtySheet,
+            'br_receive_date' => $this->request->getPost('br_receive_date'),
+            'br_receiver_idx' => session()->get('mb_idx'),
+            'br_sender_name'  => $this->request->getPost('br_sender_name') ?? '',
+            'br_type'         => $this->request->getPost('br_type') ?? 'batch',
+            'br_regdate'      => date('Y-m-d H:i:s'),
+        ]);
+
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, $qtySheet);
+
+        $db->transComplete();
+
+        return redirect()->to(mgmt_url('bag-receivings'))->with('success', '입고 처리되었습니다. (' . $bagName . ' ' . $qtyBox . '박스)');
+    }
+}
--- a/app/Controllers/Admin/BagSale.php
+++ b/app/Controllers/Admin/BagSale.php
@@ -0,0 +1,171 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagSaleModel;
+use App\Models\BagInventoryModel;
+use App\Models\DesignatedShopModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+use App\Models\BagPriceModel;
+
+class BagSale extends BaseController
+{
+    private BagSaleModel $saleModel;
+
+    public function __construct()
+    {
+        $this->saleModel = model(BagSaleModel::class);
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $builder = $this->saleModel->where('bs_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        $type      = $this->request->getGet('type');
+        if ($startDate) {
+            $builder->where('bs_sale_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('bs_sale_date <=', $endDate);
+        }
+        if ($type) {
+            $builder->where('bs_type', $type);
+        }
+
+        $list  = $builder->orderBy('bs_sale_date', 'DESC')->orderBy('bs_idx', 'DESC')->paginate(20);
+        $pager = $this->saleModel->pager;
+
+        return $this->renderWorkPage('판매/반품 관리', 'admin/bag_sale/index', compact('list', 'startDate', 'endDate', 'type', 'pager'));
+    }
+
+    public function export()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-sales'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $builder = $this->saleModel->where('bs_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        $type      = $this->request->getGet('type');
+        if ($startDate) {
+            $builder->where('bs_sale_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('bs_sale_date <=', $endDate);
+        }
+        if ($type) {
+            $builder->where('bs_type', $type);
+        }
+
+        $list = $builder->orderBy('bs_sale_date', 'DESC')->orderBy('bs_idx', 'DESC')->findAll();
+
+        $typeMap = ['sale' => '판매', 'return' => '반품', 'cancel' => '취소'];
+        $rows    = [];
+        foreach ($list as $row) {
+            $rows[] = [
+                $row->bs_idx,
+                $row->bs_ds_name,
+                $row->bs_sale_date,
+                $row->bs_bag_code,
+                $row->bs_bag_name,
+                (int) $row->bs_qty,
+                (int) $row->bs_unit_price,
+                (int) $row->bs_amount,
+                $typeMap[$row->bs_type] ?? $row->bs_type,
+            ];
+        }
+
+        export_csv(
+            '판매반품_' . date('Ymd') . '.csv',
+            ['번호', '판매소', '판매일', '봉투코드', '봉투명', '수량', '단가', '금액', '구분'],
+            $rows
+        );
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-sales'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $shops = model(DesignatedShopModel::class)->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->findAll();
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
+
+        return $this->renderWorkPage('판매 등록', 'admin/bag_sale/create', compact('shops', 'bagCodes'));
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $rules = [
+            'bs_ds_idx'    => 'required|is_natural_no_zero',
+            'bs_bag_code'  => 'required|max_length[50]',
+            'bs_qty'       => 'required|is_natural_no_zero',
+            'bs_sale_date' => 'required|valid_date[Y-m-d]',
+            'bs_type'      => 'required|in_list[sale,return]',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $dsIdx   = (int) $this->request->getPost('bs_ds_idx');
+        $bagCode = $this->request->getPost('bs_bag_code');
+        $qty     = (int) $this->request->getPost('bs_qty');
+        $type    = $this->request->getPost('bs_type');
+
+        $shop   = model(DesignatedShopModel::class)->find($dsIdx);
+        $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $bagCode, $lgIdx) : null;
+        $price  = model(BagPriceModel::class)->latestActiveByBagCode($lgIdx, (string) $bagCode);
+        $unitPrice = $price ? (float) $price->bp_consumer : 0;
+
+        $actualQty = ($type === 'return') ? -$qty : $qty;
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        $saleData = [
+            'bs_lg_idx'     => $lgIdx,
+            'bs_ds_idx'     => $dsIdx,
+            'bs_ds_name'    => $shop ? $shop->ds_name : '',
+            'bs_sale_date'  => $this->request->getPost('bs_sale_date'),
+            'bs_bag_code'   => $bagCode,
+            'bs_bag_name'   => $detail ? $detail->cd_name : '',
+            'bs_qty'        => $actualQty,
+            'bs_unit_price' => $unitPrice,
+            'bs_amount'     => $unitPrice * abs($actualQty),
+            'bs_type'       => $type,
+            'bs_regdate'    => date('Y-m-d H:i:s'),
+        ];
+        $this->saleModel->insert($saleData);
+        $bsIdx = (int) $this->saleModel->getInsertID();
+
+        helper('audit');
+        audit_log('create', 'bag_sale', $bsIdx, null, array_merge($saleData, ['bs_idx' => $bsIdx]));
+
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $detail ? $detail->cd_name : '', -$actualQty);
+
+        $db->transComplete();
+
+        $msg = ($type === 'sale') ? '판매 처리되었습니다.' : '반품 처리되었습니다.';
+
+        return redirect()->to(mgmt_url('bag-sales'))->with('success', $msg);
+    }
+}
--- a/app/Controllers/Admin/CodeDetail.php
+++ b/app/Controllers/Admin/CodeDetail.php
@@ -1,10 +1,15 @@
 <?php

+declare(strict_types=1);
+
 namespace App\Controllers\Admin;

 use App\Controllers\BaseController;
 use App\Models\CodeKindModel;
 use App\Models\CodeDetailModel;
+use App\Models\LocalGovernmentModel;
+use CodeIgniter\HTTP\RedirectResponse;
+use Config\Roles;

 class CodeDetail extends BaseController
 {
@@ -17,39 +22,57 @@ class CodeDetail extends BaseController
        $this->detailModel = model(CodeDetailModel::class);
    }

-    public function index(int $ckIdx)
+    private function redirectIfCannotManageCodeMaster(): ?RedirectResponse
    {
-        $kind = $this->kindModel->find($ckIdx);
-        if ($kind === null) {
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
+        if (! Roles::canManageCodeMaster((int) session()->get('mb_level'))) {
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '코드 관리 권한이 없습니다.');
        }

-        $list = $this->detailModel->getByKind($ckIdx);
+        return null;
+    }

-        return view('admin/layout', [
-            'title'   => '세부코드 관리 — ' . $kind->ck_name . ' (' . $kind->ck_code . ')',
-            'content' => view('admin/code_detail/index', [
-                'kind' => $kind,
-                'list' => $list,
-            ]),
-        ]);
+    /** @deprecated 사이트 URL 유지용 — 세부 목록은 /bag/code-details/{ck_idx} */
+    public function index(int $ckIdx): RedirectResponse
+    {
+        return redirect()->to(site_url('bag/code-details/' . $ckIdx));
    }

    public function create(int $ckIdx)
    {
+        if ($r = $this->redirectIfCannotManageCodeMaster()) {
+            return $r;
+        }
+
        $kind = $this->kindModel->find($ckIdx);
        if ($kind === null) {
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
        }

+        $level            = (int) session()->get('mb_level');
+        $canPlatformScope = Roles::isSuperAdminEquivalent($level);
+        $govs             = $canPlatformScope
+            ? model(LocalGovernmentModel::class)->where('lg_state', 1)->orderBy('lg_name', 'ASC')->findAll()
+            : [];
+
+        helper('admin');
+
        return view('admin/layout', [
            'title'   => '세부코드 등록 — ' . $kind->ck_name,
-            'content' => view('admin/code_detail/create', ['kind' => $kind]),
+            'content' => view('admin/code_detail/create', [
+                'kind'             => $kind,
+                'canPlatformScope' => $canPlatformScope,
+                'localGovernments' => $govs,
+                'effectiveLgIdx'   => admin_effective_lg_idx(),
+            ]),
        ]);
    }

    public function store()
    {
+        if ($r = $this->redirectIfCannotManageCodeMaster()) {
+            return $r;
+        }
+
        $rules = [
            'cd_ck_idx' => 'required|is_natural_no_zero',
            'cd_code'   => 'required|max_length[50]',
@@ -62,24 +85,73 @@ class CodeDetail extends BaseController
        }

        $ckIdx = (int) $this->request->getPost('cd_ck_idx');
+        $kind  = $this->kindModel->find($ckIdx);
+        if ($kind === null) {
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
+        }
+
+        helper('admin');
+        $level = (int) session()->get('mb_level');
+
+        if (Roles::isSuperAdminEquivalent($level)) {
+            $scope = $this->request->getPost('cd_scope') === 'local' ? 'local' : 'platform';
+            if ($scope === 'platform') {
+                $cdSource = 'platform';
+                $cdLgIdx  = 0;
+            } else {
+                $cdLgIdx = (int) $this->request->getPost('cd_lg_idx');
+                if ($cdLgIdx < 1) {
+                    return redirect()->back()->withInput()->with('error', '지자체 전용인 경우 소속 지자체를 선택해 주세요.');
+                }
+                $gov = model(LocalGovernmentModel::class)->find($cdLgIdx);
+                if ($gov === null) {
+                    return redirect()->back()->withInput()->with('error', '유효하지 않은 지자체입니다.');
+                }
+                $cdSource = 'local';
+            }
+        } else {
+            $lg = admin_effective_lg_idx();
+            if ($lg === null || (int) $lg < 1) {
+                return redirect()->to(site_url('bag/code-kinds'))->with('error', '지자체를 선택한 뒤 등록해 주세요.');
+            }
+            $cdSource = 'local';
+            $cdLgIdx  = (int) $lg;
+        }
+
+        $cdCode = (string) $this->request->getPost('cd_code');
+        $dup    = $this->detailModel->where('cd_ck_idx', $ckIdx)->where('cd_code', $cdCode)->where('cd_lg_idx', $cdLgIdx)->first();
+        if ($dup !== null) {
+            return redirect()->back()->withInput()->with('error', '같은 종류·코드값·소속 범위에 이미 등록된 행이 있습니다.');
+        }

        $this->detailModel->insert([
            'cd_ck_idx'  => $ckIdx,
-            'cd_code'    => $this->request->getPost('cd_code'),
+            'cd_source'  => $cdSource,
+            'cd_lg_idx'  => $cdLgIdx,
+            'cd_code'    => $cdCode,
            'cd_name'    => $this->request->getPost('cd_name'),
            'cd_sort'    => (int) ($this->request->getPost('cd_sort') ?: 0),
            'cd_state'   => 1,
            'cd_regdate' => date('Y-m-d H:i:s'),
        ]);

-        return redirect()->to(site_url('admin/code-details/' . $ckIdx))->with('success', '세부코드가 등록되었습니다.');
+        return redirect()->to(site_url('bag/code-details/' . $ckIdx))->with('success', '세부코드가 등록되었습니다.');
    }

    public function edit(int $id)
    {
+        if ($r = $this->redirectIfCannotManageCodeMaster()) {
+            return $r;
+        }
+
        $item = $this->detailModel->find($id);
        if ($item === null) {
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '세부코드를 찾을 수 없습니다.');
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '세부코드를 찾을 수 없습니다.');
+        }
+
+        helper('admin');
+        if (! Roles::canEditCodeDetailRow((int) session()->get('mb_level'), $item, admin_effective_lg_idx())) {
+            return redirect()->to(site_url('bag/code-details/' . $item->cd_ck_idx))->with('error', '이 세부코드를 수정할 권한이 없습니다.');
        }

        $kind = $this->kindModel->find($item->cd_ck_idx);
@@ -95,9 +167,18 @@ class CodeDetail extends BaseController

    public function update(int $id)
    {
+        if ($r = $this->redirectIfCannotManageCodeMaster()) {
+            return $r;
+        }
+
        $item = $this->detailModel->find($id);
        if ($item === null) {
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '세부코드를 찾을 수 없습니다.');
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '세부코드를 찾을 수 없습니다.');
+        }
+
+        helper('admin');
+        if (! Roles::canEditCodeDetailRow((int) session()->get('mb_level'), $item, admin_effective_lg_idx())) {
+            return redirect()->to(site_url('bag/code-details/' . $item->cd_ck_idx))->with('error', '이 세부코드를 수정할 권한이 없습니다.');
        }

        $rules = [
@@ -116,19 +197,28 @@ class CodeDetail extends BaseController
            'cd_state' => (int) $this->request->getPost('cd_state'),
        ]);

-        return redirect()->to(site_url('admin/code-details/' . $item->cd_ck_idx))->with('success', '세부코드가 수정되었습니다.');
+        return redirect()->to(site_url('bag/code-details/' . $item->cd_ck_idx))->with('success', '세부코드가 수정되었습니다.');
    }

    public function delete(int $id)
    {
+        if ($r = $this->redirectIfCannotManageCodeMaster()) {
+            return $r;
+        }
+
        $item = $this->detailModel->find($id);
        if ($item === null) {
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '세부코드를 찾을 수 없습니다.');
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '세부코드를 찾을 수 없습니다.');
+        }
+
+        helper('admin');
+        if (! Roles::canEditCodeDetailRow((int) session()->get('mb_level'), $item, admin_effective_lg_idx())) {
+            return redirect()->to(site_url('bag/code-details/' . $item->cd_ck_idx))->with('error', '이 세부코드를 삭제할 권한이 없습니다.');
        }

        $ckIdx = $item->cd_ck_idx;
        $this->detailModel->delete($id);

-        return redirect()->to(site_url('admin/code-details/' . $ckIdx))->with('success', '세부코드가 삭제되었습니다.');
+        return redirect()->to(site_url('bag/code-details/' . $ckIdx))->with('success', '세부코드가 삭제되었습니다.');
    }
 }
--- a/app/Controllers/Admin/CodeKind.php
+++ b/app/Controllers/Admin/CodeKind.php
@@ -1,10 +1,13 @@
 <?php

+declare(strict_types=1);
+
 namespace App\Controllers\Admin;

 use App\Controllers\BaseController;
 use App\Models\CodeKindModel;
 use App\Models\CodeDetailModel;
+use CodeIgniter\HTTP\RedirectResponse;
 use Config\Roles;

 class CodeKind extends BaseController
@@ -16,28 +19,21 @@ class CodeKind extends BaseController
        $this->kindModel = model(CodeKindModel::class);
    }

-    public function index()
+    private function redirectIfCannotManageCodeKindMaster(): ?RedirectResponse
    {
-        $list = $this->kindModel->orderBy('ck_code', 'ASC')->findAll();
-
-        // 세부코드 수 매핑
-        $detailModel = model(CodeDetailModel::class);
-        $countMap = [];
-        foreach ($list as $row) {
-            $countMap[$row->ck_idx] = $detailModel->where('cd_ck_idx', $row->ck_idx)->countAllResults(false);
+        if (! Roles::canManageCodeKindMaster((int) session()->get('mb_level'))) {
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '코드 종류는 super admin·본부 관리자만 관리할 수 있습니다.');
        }

-        return view('admin/layout', [
-            'title'   => '기본코드 종류 관리',
-            'content' => view('admin/code_kind/index', [
-                'list'     => $list,
-                'countMap' => $countMap,
-            ]),
-        ]);
+        return null;
    }

    public function create()
    {
+        if ($r = $this->redirectIfCannotManageCodeKindMaster()) {
+            return $r;
+        }
+
        return view('admin/layout', [
            'title'   => '기본코드 종류 등록',
            'content' => view('admin/code_kind/create'),
@@ -46,6 +42,10 @@ class CodeKind extends BaseController

    public function store()
    {
+        if ($r = $this->redirectIfCannotManageCodeKindMaster()) {
+            return $r;
+        }
+
        $rules = [
            'ck_code' => 'required|max_length[20]|is_unique[code_kind.ck_code]',
            'ck_name' => 'required|max_length[100]',
@@ -62,14 +62,18 @@ class CodeKind extends BaseController
            'ck_regdate' => date('Y-m-d H:i:s'),
        ]);

-        return redirect()->to(site_url('admin/code-kinds'))->with('success', '코드 종류가 등록되었습니다.');
+        return redirect()->to(site_url('bag/code-kinds'))->with('success', '코드 종류가 등록되었습니다.');
    }

    public function edit(int $id)
    {
+        if ($r = $this->redirectIfCannotManageCodeKindMaster()) {
+            return $r;
+        }
+
        $item = $this->kindModel->find($id);
        if ($item === null) {
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
        }

        return view('admin/layout', [
@@ -80,9 +84,13 @@ class CodeKind extends BaseController

    public function update(int $id)
    {
+        if ($r = $this->redirectIfCannotManageCodeKindMaster()) {
+            return $r;
+        }
+
        $item = $this->kindModel->find($id);
        if ($item === null) {
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
        }

        $rules = [
@@ -99,24 +107,28 @@ class CodeKind extends BaseController
            'ck_state' => (int) $this->request->getPost('ck_state'),
        ]);

-        return redirect()->to(site_url('admin/code-kinds'))->with('success', '코드 종류가 수정되었습니다.');
+        return redirect()->to(site_url('bag/code-kinds'))->with('success', '코드 종류가 수정되었습니다.');
    }

    public function delete(int $id)
    {
-        $item = $this->kindModel->find($id);
-        if ($item === null) {
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
+        if ($r = $this->redirectIfCannotManageCodeKindMaster()) {
+            return $r;
+        }
+
+        $item = $this->kindModel->find($id);
+        if ($item === null) {
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
        }

-        // 세부코드가 있으면 삭제 불가
        $detailCount = model(CodeDetailModel::class)->where('cd_ck_idx', $id)->countAllResults();
        if ($detailCount > 0) {
-            return redirect()->to(site_url('admin/code-kinds'))
+            return redirect()->to(site_url('bag/code-kinds'))
                ->with('error', '세부코드가 ' . $detailCount . '개 존재하여 삭제할 수 없습니다. 먼저 세부코드를 삭제해 주세요.');
        }

        $this->kindModel->delete($id);
-        return redirect()->to(site_url('admin/code-kinds'))->with('success', '코드 종류가 삭제되었습니다.');
+
+        return redirect()->to(site_url('bag/code-kinds'))->with('success', '코드 종류가 삭제되었습니다.');
    }
 }
--- a/app/Controllers/Admin/Company.php
+++ b/app/Controllers/Admin/Company.php
@@ -9,6 +9,11 @@ class Company extends BaseController
 {
    private CompanyModel $model;

+    private function companyTypeOptions(): array
+    {
+        return ['협회', '제작업체', '회수업체'];
+    }
+
    public function __construct()
    {
        $this->model = model(CompanyModel::class);
@@ -18,24 +23,38 @@ class Company extends BaseController
    {
        helper('admin');
        $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
        }

-        $list = $this->model->where('cp_lg_idx', $lgIdx)->orderBy('cp_idx', 'DESC')->findAll();
+        $companyType = trim((string) ($this->request->getGet('cp_type') ?? ''));
+        $typeOptions = $this->companyTypeOptions();

-        return view('admin/layout', [
-            'title'   => '업체 관리',
-            'content' => view('admin/company/index', ['list' => $list]),
+        $builder = $this->model->where('cp_lg_idx', $lgIdx);
+        if ($companyType !== '' && in_array($companyType, $typeOptions, true)) {
+            $builder->where('cp_type', $companyType);
+        }
+
+        $list  = $builder->orderBy('cp_idx', 'DESC')->paginate(20);
+        $pager = $this->model->pager;
+
+        $queryForPager = [];
+        if ($companyType !== '' && in_array($companyType, $typeOptions, true)) {
+            $queryForPager['cp_type'] = $companyType;
+        }
+        apply_pager_path($pager, mgmt_path('companies'), $queryForPager);
+
+        return $this->renderWorkPage('업체 관리', 'admin/company/index', [
+            'list' => $list,
+            'pager' => $pager,
+            'cpType' => $companyType,
+            'typeOptions' => $typeOptions,
        ]);
    }

    public function create()
    {
-        return view('admin/layout', [
-            'title'   => '업체 등록',
-            'content' => view('admin/company/create'),
-        ]);
+        return $this->renderWorkPage('업체 등록', 'admin/company/create');
    }

    public function store()
@@ -65,29 +84,26 @@ class Company extends BaseController
            'cp_regdate'  => date('Y-m-d H:i:s'),
        ]);

-        return redirect()->to(site_url('admin/companies'))->with('success', '업체가 등록되었습니다.');
+        return redirect()->to(mgmt_url('companies'))->with('success', '업체가 등록되었습니다.');
    }

    public function edit(int $id)
    {
        helper('admin');
        $item = $this->model->find($id);
-        if (!$item || (int) $item->cp_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/companies'))->with('error', '업체를 찾을 수 없습니다.');
+        if (! $item || (int) $item->cp_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('companies'))->with('error', '업체를 찾을 수 없습니다.');
        }

-        return view('admin/layout', [
-            'title'   => '업체 수정',
-            'content' => view('admin/company/edit', ['item' => $item]),
-        ]);
+        return $this->renderWorkPage('업체 수정', 'admin/company/edit', ['item' => $item]);
    }

    public function update(int $id)
    {
        helper('admin');
        $item = $this->model->find($id);
-        if (!$item || (int) $item->cp_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/companies'))->with('error', '업체를 찾을 수 없습니다.');
+        if (! $item || (int) $item->cp_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('companies'))->with('error', '업체를 찾을 수 없습니다.');
        }

        $rules = [
@@ -109,18 +125,19 @@ class Company extends BaseController
            'cp_state'    => (int) $this->request->getPost('cp_state'),
        ]);

-        return redirect()->to(site_url('admin/companies'))->with('success', '업체가 수정되었습니다.');
+        return redirect()->to(mgmt_url('companies'))->with('success', '업체가 수정되었습니다.');
    }

    public function delete(int $id)
    {
        helper('admin');
        $item = $this->model->find($id);
-        if (!$item || (int) $item->cp_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/companies'))->with('error', '업체를 찾을 수 없습니다.');
+        if (! $item || (int) $item->cp_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('companies'))->with('error', '업체를 찾을 수 없습니다.');
        }

        $this->model->delete($id);
-        return redirect()->to(site_url('admin/companies'))->with('success', '업체가 삭제되었습니다.');
+
+        return redirect()->to(mgmt_url('companies'))->with('success', '업체가 삭제되었습니다.');
    }
 }
--- a/app/Controllers/Admin/Dashboard.php
+++ b/app/Controllers/Admin/Dashboard.php
@@ -1,16 +1,104 @@
 <?php

+declare(strict_types=1);
+
 namespace App\Controllers\Admin;

 use App\Controllers\BaseController;
+use CodeIgniter\Database\Exceptions\DatabaseException;

 class Dashboard extends BaseController
 {
    public function index(): string
    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $stats = [
+            'order_count'      => 0,
+            'order_amount'     => 0,
+            'sale_count'       => 0,
+            'sale_amount'      => 0,
+            'inventory_count'  => 0,
+            'issue_count_month'=> 0,
+            'recent_orders'    => [],
+            'recent_sales'     => [],
+            'stats_unavailable'=> false,
+        ];
+
+        if ($lgIdx) {
+            $db = \Config\Database::connect();
+
+            try {
+                // 총 발주 건수/금액
+                $orderStats = $db->query("
+                    SELECT COUNT(*) as cnt,
+                           COALESCE(SUM(sub.total_amt), 0) as total_amount
+                    FROM bag_order bo
+                    LEFT JOIN (
+                        SELECT boi_bo_idx, SUM(boi_amount) as total_amt
+                        FROM bag_order_item GROUP BY boi_bo_idx
+                    ) sub ON sub.boi_bo_idx = bo.bo_idx
+                    WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+                      AND (bo.bo_uuid, bo.bo_version) IN (
+                          SELECT bo_uuid, MAX(bo_version) FROM bag_order WHERE bo_lg_idx = ? GROUP BY bo_uuid
+                      )
+                ", [$lgIdx, $lgIdx])->getRow();
+                $stats['order_count']  = (int) ($orderStats->cnt ?? 0);
+                $stats['order_amount'] = (int) ($orderStats->total_amount ?? 0);
+
+                // 총 판매 건수/금액
+                $saleStats = $db->query("
+                    SELECT COUNT(*) as cnt, COALESCE(SUM(bs_amount), 0) as total_amount
+                    FROM bag_sale
+                    WHERE bs_lg_idx = ? AND bs_type = 'sale'
+                ", [$lgIdx])->getRow();
+                $stats['sale_count']  = (int) ($saleStats->cnt ?? 0);
+                $stats['sale_amount'] = (int) ($saleStats->total_amount ?? 0);
+
+                // 현재 재고 품목 수
+                $invCount = $db->query("
+                    SELECT COUNT(*) as cnt FROM bag_inventory WHERE bi_lg_idx = ? AND bi_qty > 0
+                ", [$lgIdx])->getRow();
+                $stats['inventory_count'] = (int) ($invCount->cnt ?? 0);
+
+                // 이번 달 불출 건수
+                $monthStart = date('Y-m-01');
+                $issueCount = $db->query("
+                    SELECT COUNT(*) as cnt FROM bag_issue
+                    WHERE bi2_lg_idx = ? AND bi2_status = 'normal' AND bi2_issue_date >= ?
+                ", [$lgIdx, $monthStart])->getRow();
+                $stats['issue_count_month'] = (int) ($issueCount->cnt ?? 0);
+
+                // 최근 발주 5건
+                $stats['recent_orders'] = $db->query("
+                    SELECT bo_idx, bo_lot_no, bo_order_date, bo_status
+                    FROM bag_order
+                    WHERE bo_lg_idx = ?
+                      AND (bo_uuid, bo_version) IN (
+                          SELECT bo_uuid, MAX(bo_version) FROM bag_order WHERE bo_lg_idx = ? GROUP BY bo_uuid
+                      )
+                    ORDER BY bo_order_date DESC, bo_idx DESC
+                    LIMIT 5
+                ", [$lgIdx, $lgIdx])->getResult();
+
+                // 최근 판매 5건
+                $stats['recent_sales'] = $db->query("
+                    SELECT bs_idx, bs_ds_name, bs_bag_name, bs_qty, bs_amount, bs_sale_date, bs_type
+                    FROM bag_sale
+                    WHERE bs_lg_idx = ?
+                    ORDER BY bs_sale_date DESC, bs_idx DESC
+                    LIMIT 5
+                ", [$lgIdx])->getResult();
+            } catch (DatabaseException $e) {
+                $stats['stats_unavailable'] = true;
+                log_message('error', '[Dashboard] 통계 조회 실패(테이블 미생성 등): ' . $e->getMessage());
+            }
+        }
+
        return view('admin/layout', [
            'title'   => '대시보드',
-            'content' => view('admin/dashboard/index'),
+            'content' => view('admin/dashboard/index', ['stats' => $stats, 'lgIdx' => $lgIdx]),
        ]);
    }
 }
--- a/app/Controllers/Admin/DesignatedShop.php
+++ b/app/Controllers/Admin/DesignatedShop.php
--- a/app/Controllers/Admin/FreeRecipient.php
+++ b/app/Controllers/Admin/FreeRecipient.php
@@ -16,36 +16,73 @@ class FreeRecipient extends BaseController
        $this->model = model(FreeRecipientModel::class);
    }

+    /**
+     * 무료용 대상 구분(스크린샷 기준): 사람뿐 아니라 동사무소 자체도 등록 가능.
+     *
+     * @return array<string,string>
+     */
+    private function recipientTypeOptions(): array
+    {
+        return [
+            'office' => '읍.면.동 사무소',
+            'target' => '무료 대상자',
+        ];
+    }
+
    private function getCodeOptions(string $ckCode): array
    {
-        $kind = model(CodeKindModel::class)->where('ck_code', $ckCode)->first();
-        return $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        $kind  = model(CodeKindModel::class)->where('ck_code', $ckCode)->first();
+
+        return $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
    }

    public function index()
    {
        helper('admin');
        $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
        }

-        $list = $this->model->where('fr_lg_idx', $lgIdx)->orderBy('fr_idx', 'DESC')->findAll();
+        $list  = $this->model
+            ->where('fr_lg_idx', $lgIdx)
+            ->orderBy('fr_type_code', 'ASC')
+            ->orderBy('fr_name', 'ASC')
+            ->orderBy('fr_idx', 'DESC')
+            ->paginate(20);
+        $pager = $this->model->pager;
+        $perPage = 20;
+        $currentPage = (int) ($pager->getCurrentPage() ?: 1);
+        $totalCount = (int) $this->model
+            ->where('fr_lg_idx', $lgIdx)
+            ->countAllResults();
+        $dongNameMap = [];
+        foreach ($this->getCodeOptions('D') as $dong) {
+            $code = (string) ($dong->cd_code ?? '');
+            if ($code === '') {
+                continue;
+            }
+            $dongNameMap[$code] = (string) ($dong->cd_name ?? $code);
+        }

-        return view('admin/layout', [
-            'title'   => '무료용 대상자 관리',
-            'content' => view('admin/free_recipient/index', ['list' => $list]),
+        return $this->renderWorkPage('무료용 대상자 관리', 'admin/free_recipient/index', [
+            'list' => $list,
+            'pager' => $pager,
+            'recipientTypeOptions' => $this->recipientTypeOptions(),
+            'dongNameMap' => $dongNameMap,
+            'totalCount' => $totalCount,
+            'currentPage' => $currentPage,
+            'perPage' => $perPage,
        ]);
    }

    public function create()
    {
-        return view('admin/layout', [
-            'title'   => '무료용 대상자 등록',
-            'content' => view('admin/free_recipient/create', [
-                'typeCodes' => $this->getCodeOptions('H'),
-                'dongCodes' => $this->getCodeOptions('D'),
-            ]),
+        return $this->renderWorkPage('무료용 대상자 등록', 'admin/free_recipient/create', [
+            'recipientTypeOptions' => $this->recipientTypeOptions(),
+            'dongCodes' => $this->getCodeOptions('D'),
        ]);
    }

@@ -74,24 +111,21 @@ class FreeRecipient extends BaseController
            'fr_regdate'   => date('Y-m-d H:i:s'),
        ]);

-        return redirect()->to(site_url('admin/free-recipients'))->with('success', '무료용 대상자가 등록되었습니다.');
+        return redirect()->to(mgmt_url('free-recipients'))->with('success', '무료용 대상자가 등록되었습니다.');
    }

    public function edit(int $id)
    {
        helper('admin');
        $item = $this->model->find($id);
-        if (!$item || (int) $item->fr_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/free-recipients'))->with('error', '대상자를 찾을 수 없습니다.');
+        if (! $item || (int) $item->fr_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('free-recipients'))->with('error', '대상자를 찾을 수 없습니다.');
        }

-        return view('admin/layout', [
-            'title'   => '무료용 대상자 수정',
-            'content' => view('admin/free_recipient/edit', [
-                'item'      => $item,
-                'typeCodes' => $this->getCodeOptions('H'),
-                'dongCodes' => $this->getCodeOptions('D'),
-            ]),
+        return $this->renderWorkPage('무료용 대상자 수정', 'admin/free_recipient/edit', [
+            'item'      => $item,
+            'recipientTypeOptions' => $this->recipientTypeOptions(),
+            'dongCodes' => $this->getCodeOptions('D'),
        ]);
    }

@@ -99,8 +133,8 @@ class FreeRecipient extends BaseController
    {
        helper('admin');
        $item = $this->model->find($id);
-        if (!$item || (int) $item->fr_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/free-recipients'))->with('error', '대상자를 찾을 수 없습니다.');
+        if (! $item || (int) $item->fr_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('free-recipients'))->with('error', '대상자를 찾을 수 없습니다.');
        }

        $rules = [
@@ -122,18 +156,19 @@ class FreeRecipient extends BaseController
            'fr_state'     => (int) $this->request->getPost('fr_state'),
        ]);

-        return redirect()->to(site_url('admin/free-recipients'))->with('success', '무료용 대상자가 수정되었습니다.');
+        return redirect()->to(mgmt_url('free-recipients'))->with('success', '무료용 대상자가 수정되었습니다.');
    }

    public function delete(int $id)
    {
        helper('admin');
        $item = $this->model->find($id);
-        if (!$item || (int) $item->fr_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/free-recipients'))->with('error', '대상자를 찾을 수 없습니다.');
+        if (! $item || (int) $item->fr_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('free-recipients'))->with('error', '대상자를 찾을 수 없습니다.');
        }

        $this->model->delete($id);
-        return redirect()->to(site_url('admin/free-recipients'))->with('success', '무료용 대상자가 삭제되었습니다.');
+
+        return redirect()->to(mgmt_url('free-recipients'))->with('success', '무료용 대상자가 삭제되었습니다.');
    }
 }
--- a/app/Controllers/Admin/LocalGovernment.php
+++ b/app/Controllers/Admin/LocalGovernment.php
@@ -19,7 +19,7 @@ class LocalGovernment extends BaseController

    private function isSuperAdmin(): bool
    {
-        return (int) session()->get('mb_level') === Roles::LEVEL_SUPER_ADMIN;
+        return Roles::isSuperAdminEquivalent((int) session()->get('mb_level'));
    }

    /**
@@ -29,14 +29,15 @@ class LocalGovernment extends BaseController
    {
        if (! $this->isSuperAdmin()) {
            return redirect()->to(site_url('admin'))
-                ->with('error', '지자체 관리는 super admin만 접근할 수 있습니다.');
+                ->with('error', '지자체 관리는 상위 관리자만 접근할 수 있습니다.');
        }

-        $list = $this->lgModel->orderBy('lg_idx', 'DESC')->findAll();
+        $list = $this->lgModel->orderBy('lg_idx', 'DESC')->paginate(20);
+        $pager = $this->lgModel->pager;

        return view('admin/layout', [
            'title'   => '지자체 관리',
-            'content' => view('admin/local_government/index', ['list' => $list]),
+            'content' => view('admin/local_government/index', ['list' => $list, 'pager' => $pager]),
        ]);
    }

@@ -47,7 +48,7 @@ class LocalGovernment extends BaseController
    {
        if (! $this->isSuperAdmin()) {
            return redirect()->to(site_url('admin/local-governments'))
-                ->with('error', '지자체 등록은 super admin만 가능합니다.');
+                ->with('error', '지자체 등록은 상위 관리자만 가능합니다.');
        }

        return view('admin/layout', [
@@ -63,7 +64,7 @@ class LocalGovernment extends BaseController
    {
        if (! $this->isSuperAdmin()) {
            return redirect()->to(site_url('admin/local-governments'))
-                ->with('error', '지자체 등록은 super admin만 가능합니다.');
+                ->with('error', '지자체 등록은 상위 관리자만 가능합니다.');
        }

        $rules = [
@@ -95,5 +96,89 @@ class LocalGovernment extends BaseController
        return redirect()->to(site_url('admin/local-governments'))
            ->with('success', '지자체가 등록되었습니다.');
    }
+
+    /**
+     * 지자체 수정 폼 (P2-19)
+     */
+    public function edit(int $id)
+    {
+        if (! $this->isSuperAdmin()) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체 수정은 super admin만 가능합니다.');
+        }
+
+        $item = $this->lgModel->find($id);
+        if ($item === null) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체를 찾을 수 없습니다.');
+        }
+
+        return view('admin/layout', [
+            'title'   => '지자체 수정',
+            'content' => view('admin/local_government/edit', ['item' => $item]),
+        ]);
+    }
+
+    /**
+     * 지자체 수정 처리 (P2-19)
+     */
+    public function update(int $id)
+    {
+        if (! $this->isSuperAdmin()) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체 수정은 super admin만 가능합니다.');
+        }
+
+        $item = $this->lgModel->find($id);
+        if ($item === null) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체를 찾을 수 없습니다.');
+        }
+
+        $rules = [
+            'lg_name'  => 'required|max_length[100]',
+            'lg_sido'  => 'required|max_length[50]',
+            'lg_gugun' => 'required|max_length[50]',
+            'lg_addr'  => 'permit_empty|max_length[255]',
+            'lg_state' => 'required|in_list[0,1]',
+        ];
+
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $this->lgModel->update($id, [
+            'lg_name'  => (string) $this->request->getPost('lg_name'),
+            'lg_sido'  => (string) $this->request->getPost('lg_sido'),
+            'lg_gugun' => (string) $this->request->getPost('lg_gugun'),
+            'lg_addr'  => (string) $this->request->getPost('lg_addr'),
+            'lg_state' => (int) $this->request->getPost('lg_state'),
+        ]);
+
+        return redirect()->to(site_url('admin/local-governments'))
+            ->with('success', '지자체가 수정되었습니다.');
+    }
+
+    /**
+     * 지자체 삭제 (P2-19)
+     */
+    public function delete(int $id)
+    {
+        if (! $this->isSuperAdmin()) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체 삭제는 super admin만 가능합니다.');
+        }
+
+        $item = $this->lgModel->find($id);
+        if ($item === null) {
+            return redirect()->to(site_url('admin/local-governments'))
+                ->with('error', '지자체를 찾을 수 없습니다.');
+        }
+
+        $this->lgModel->update($id, ['lg_state' => 0]);
+
+        return redirect()->to(site_url('admin/local-governments'))
+            ->with('success', '지자체가 비활성화되었습니다.');
+    }
 }

--- a/app/Controllers/Admin/Manager.php
+++ b/app/Controllers/Admin/Manager.php
@@ -18,8 +18,20 @@ class Manager extends BaseController

    private function getCodeOptions(string $ckCode): array
    {
-        $kind = model(CodeKindModel::class)->where('ck_code', $ckCode)->first();
-        return $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        $kind   = model(CodeKindModel::class)->where('ck_code', $ckCode)->first();
+
+        return $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
+    }
+
+    private function managerCategoryOptions(): array
+    {
+        return [
+            'company' => '제작업체',
+            'district' => '구·군',
+            'agency' => '대행소',
+        ];
    }

    public function index()
@@ -27,33 +39,44 @@ class Manager extends BaseController
        helper('admin');
        $lgIdx = admin_effective_lg_idx();
        if (!$lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+            helper('admin');
+
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
        }

-        $list = $this->model->where('mg_lg_idx', $lgIdx)->orderBy('mg_idx', 'DESC')->findAll();
+        $category = (string) ($this->request->getGet('category') ?? '');
+        $categories = $this->managerCategoryOptions();

-        return view('admin/layout', [
-            'title'   => '담당자 관리',
-            'content' => view('admin/manager/index', ['list' => $list]),
+        $builder = $this->model->where('mg_lg_idx', $lgIdx);
+        if ($category !== '' && isset($categories[$category])) {
+            $builder->where('mg_dept_code', $category);
+        }
+
+        $list = $builder->orderBy('mg_idx', 'DESC')->paginate(20);
+        $pager = $this->model->pager;
+
+        return $this->renderWorkPage('담당자 관리', 'admin/manager/index', [
+            'list' => $list,
+            'pager' => $pager,
+            'categories' => $categories,
+            'category' => $category,
        ]);
    }

    public function create()
    {
-        return view('admin/layout', [
-            'title'   => '담당자 등록',
-            'content' => view('admin/manager/create', [
-                'deptCodes'     => $this->getCodeOptions('S'),
-                'positionCodes' => $this->getCodeOptions('T'),
-            ]),
+        return $this->renderWorkPage('담당자 등록', 'admin/manager/create', [
+            'categories'    => $this->managerCategoryOptions(),
+            'positionCodes' => $this->getCodeOptions('T'),
        ]);
    }

    public function store()
    {
-        helper('admin');
+        helper(['admin', 'url']);
        $rules = [
            'mg_name'  => 'required|max_length[50]',
+            'mg_category' => 'required|in_list[company,district,agency]',
            'mg_tel'   => 'permit_empty|max_length[20]',
            'mg_phone' => 'permit_empty|max_length[20]',
            'mg_email' => 'permit_empty|valid_email|max_length[100]',
@@ -65,7 +88,7 @@ class Manager extends BaseController
        $this->model->insert([
            'mg_lg_idx'        => admin_effective_lg_idx(),
            'mg_name'          => $this->request->getPost('mg_name'),
-            'mg_dept_code'     => $this->request->getPost('mg_dept_code') ?? '',
+            'mg_dept_code'     => (string) ($this->request->getPost('mg_category') ?? ''),
            'mg_position_code' => $this->request->getPost('mg_position_code') ?? '',
            'mg_tel'           => $this->request->getPost('mg_tel') ?? '',
            'mg_phone'         => $this->request->getPost('mg_phone') ?? '',
@@ -74,37 +97,35 @@ class Manager extends BaseController
            'mg_regdate'       => date('Y-m-d H:i:s'),
        ]);

-        return redirect()->to(site_url('admin/managers'))->with('success', '담당자가 등록되었습니다.');
+        return redirect()->to(mgmt_url('managers'))->with('success', '담당자가 등록되었습니다.');
    }

    public function edit(int $id)
    {
-        helper('admin');
+        helper(['admin', 'url']);
        $item = $this->model->find($id);
        if (!$item || (int) $item->mg_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/managers'))->with('error', '담당자를 찾을 수 없습니다.');
+            return redirect()->to(mgmt_url('managers'))->with('error', '담당자를 찾을 수 없습니다.');
        }

-        return view('admin/layout', [
-            'title'   => '담당자 수정',
-            'content' => view('admin/manager/edit', [
-                'item'          => $item,
-                'deptCodes'     => $this->getCodeOptions('S'),
-                'positionCodes' => $this->getCodeOptions('T'),
-            ]),
+        return $this->renderWorkPage('담당자 수정', 'admin/manager/edit', [
+            'item'          => $item,
+            'categories'    => $this->managerCategoryOptions(),
+            'positionCodes' => $this->getCodeOptions('T'),
        ]);
    }

    public function update(int $id)
    {
-        helper('admin');
+        helper(['admin', 'url']);
        $item = $this->model->find($id);
        if (!$item || (int) $item->mg_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/managers'))->with('error', '담당자를 찾을 수 없습니다.');
+            return redirect()->to(mgmt_url('managers'))->with('error', '담당자를 찾을 수 없습니다.');
        }

        $rules = [
            'mg_name'  => 'required|max_length[50]',
+            'mg_category' => 'required|in_list[company,district,agency]',
            'mg_state' => 'required|in_list[0,1]',
        ];
        if (! $this->validate($rules)) {
@@ -113,7 +134,7 @@ class Manager extends BaseController

        $this->model->update($id, [
            'mg_name'          => $this->request->getPost('mg_name'),
-            'mg_dept_code'     => $this->request->getPost('mg_dept_code') ?? '',
+            'mg_dept_code'     => (string) ($this->request->getPost('mg_category') ?? ''),
            'mg_position_code' => $this->request->getPost('mg_position_code') ?? '',
            'mg_tel'           => $this->request->getPost('mg_tel') ?? '',
            'mg_phone'         => $this->request->getPost('mg_phone') ?? '',
@@ -121,18 +142,19 @@ class Manager extends BaseController
            'mg_state'         => (int) $this->request->getPost('mg_state'),
        ]);

-        return redirect()->to(site_url('admin/managers'))->with('success', '담당자가 수정되었습니다.');
+        return redirect()->to(mgmt_url('managers'))->with('success', '담당자가 수정되었습니다.');
    }

    public function delete(int $id)
    {
-        helper('admin');
+        helper(['admin', 'url']);
        $item = $this->model->find($id);
        if (!$item || (int) $item->mg_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/managers'))->with('error', '담당자를 찾을 수 없습니다.');
+            return redirect()->to(mgmt_url('managers'))->with('error', '담당자를 찾을 수 없습니다.');
        }

        $this->model->delete($id);
-        return redirect()->to(site_url('admin/managers'))->with('success', '담당자가 삭제되었습니다.');
+
+        return redirect()->to(mgmt_url('managers'))->with('success', '담당자가 삭제되었습니다.');
    }
 }
--- a/app/Controllers/Admin/Menu.php
+++ b/app/Controllers/Admin/Menu.php
@@ -18,11 +18,29 @@ 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.
     */
    public function index()
    {
+        if ($deny = $this->denyUnlessLevel4Plus()) {
+            return $deny;
+        }
        helper('admin');
        $lgIdx = admin_effective_lg_idx();
        if ($lgIdx === null) {
@@ -30,18 +48,39 @@ class Menu extends BaseController
                ->with('error', '메뉴를 관리하려면 먼저 지자체를 선택하세요.');
        }
        $types = $this->typeModel->orderBy('mt_sort', 'ASC')->findAll();
-        $mtIdx = (int) ($this->request->getGet('mt_idx') ?? 0);
-        if ($mtIdx <= 0 && ! empty($types)) {
-            // 기본 선택: 사이트 메뉴(mt_code=site), 없으면 첫 번째 타입
-            $siteType = $this->typeModel->where('mt_code', 'site')->first();
-            $mtIdx = $siteType ? (int) $siteType->mt_idx : (int) $types[0]->mt_idx;
-        }
-        $list = $mtIdx > 0 ? $this->menuModel->getAllByType($mtIdx, $lgIdx) : [];
+        $requestedMtIdx = (int) ($this->request->getGet('mt_idx') ?? 0);
+        $mtIdx = $this->resolveMtIdx($requestedMtIdx, $types);
+        $effectiveMtIdx = $mtIdx;
+        $debugMode = $this->request->getGet('debug') === '1';
+        $fallbackApplied = false;
+        $list = $effectiveMtIdx > 0 ? $this->menuModel->getAllByType($effectiveMtIdx, $lgIdx) : [];
+        $currentType = $mtIdx > 0 ? $this->typeModel->find($mtIdx) : null;
+        $currentTypeCode = (string) ($currentType->mt_code ?? '');

        // 현재 지자체에 메뉴가 없으면, mt_idx별로 기본 지자체(lg_idx=1)의 메뉴를 한 번 복사한다.
-        if ($mtIdx > 0 && empty($list)) {
-            $this->menuModel->copyDefaultsFromLg($mtIdx, 1, $lgIdx);
-            $list = $this->menuModel->getAllByType($mtIdx, $lgIdx);
+        if ($effectiveMtIdx > 0 && empty($list)) {
+            $this->menuModel->copyDefaultsFromLg($effectiveMtIdx, 1, $lgIdx);
+            $list = $this->menuModel->getAllByType($effectiveMtIdx, $lgIdx);
+        }
+
+        // 운영 DB 불일치 대응: site 타입인데 mt_idx 매핑이 어긋난 경우(예: menu_type=2, menu는 4 사용)
+        if (empty($list) && $currentTypeCode === 'site' && $effectiveMtIdx !== 4) {
+            $fallbackMtIdx = 4;
+            $fallbackList = $this->menuModel->getAllByType($fallbackMtIdx, $lgIdx);
+            if (empty($fallbackList)) {
+                $this->menuModel->copyDefaultsFromLg($fallbackMtIdx, 1, $lgIdx);
+                $fallbackList = $this->menuModel->getAllByType($fallbackMtIdx, $lgIdx);
+            }
+            if (! empty($fallbackList)) {
+                $effectiveMtIdx = $fallbackMtIdx;
+                $list = $fallbackList;
+                $fallbackApplied = true;
+            }
+        }
+
+        if ($effectiveMtIdx > 0 && $currentTypeCode === 'site') {
+            $this->menuModel->pruneInventoryManagementMenus($effectiveMtIdx, $lgIdx);
+            $list = $this->menuModel->getAllByType($effectiveMtIdx, $lgIdx);
        }

        // 트리 순서대로 상위 메뉴 바로 아래에 하위 메뉴가 오도록 평탄화
@@ -50,16 +89,24 @@ class Menu extends BaseController
            $list = flatten_menu_tree($tree);
        }

-        $currentType = $mtIdx > 0 ? $this->typeModel->find($mtIdx) : null;
-
        return view('admin/layout', [
            'title'   => '메뉴 관리',
            'content' => view('admin/menu/index', [
                'types'      => $types,
                'mtIdx'      => $mtIdx,
-                'mtCode'     => $currentType->mt_code ?? '',
+                'mtCode'     => $currentTypeCode,
                'list'       => $list,
                'levelNames' => config('Roles')->levelNames,
+                'debug_mode' => $debugMode,
+                'debug_info' => [
+                    'lg_idx'           => $lgIdx,
+                    'requested_mt_idx' => $requestedMtIdx,
+                    'resolved_mt_idx'  => $mtIdx,
+                    'effective_mt_idx' => $effectiveMtIdx,
+                    'resolved_mt_code' => $currentTypeCode,
+                    'list_count'       => count($list),
+                    'fallback_applied' => $fallbackApplied ? 'Y' : 'N',
+                ],
            ]),
        ]);
    }
@@ -69,14 +116,23 @@ class Menu extends BaseController
     */
    public function list()
    {
+        if ($deny = $this->denyUnlessLevel4Plus(true)) {
+            return $deny;
+        }
        $lgIdx = admin_effective_lg_idx();
        if ($lgIdx === null) {
            return $this->response->setJSON(['status' => 0, 'msg' => '지자체를 선택하세요.']);
        }
-        $mtIdx = (int) $this->request->getGet('mt_idx');
+        $types = $this->typeModel->orderBy('mt_sort', 'ASC')->findAll();
+        $requestedMtIdx = (int) $this->request->getGet('mt_idx');
+        $mtIdx = $this->resolveMtIdx($requestedMtIdx, $types);
        if ($mtIdx <= 0) {
            return $this->response->setJSON(['status' => 0, 'msg' => 'mt_idx required']);
        }
+        $type = $this->typeModel->find($mtIdx);
+        if ($type && (string) ($type->mt_code ?? '') === 'site') {
+            $this->menuModel->pruneInventoryManagementMenus($mtIdx, $lgIdx);
+        }
        $list = $this->menuModel->getAllByType($mtIdx, $lgIdx);
        return $this->response->setJSON(['status' => 1, 'data' => $list]);
    }
@@ -86,6 +142,9 @@ class Menu extends BaseController
     */
    public function store()
    {
+        if ($deny = $this->denyUnlessLevel4Plus()) {
+            return $deny;
+        }
        $lgIdx = admin_effective_lg_idx();
        if ($lgIdx === null) {
            return redirect()->to(base_url('admin/select-local-government'))
@@ -96,10 +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);
        $data = [
@@ -118,7 +177,9 @@ class Menu extends BaseController
        if ($mmPidx > 0) {
            $this->menuModel->updateCnode($mmPidx, 1);
        }
-        return redirect()->back()->with('success', '메뉴가 등록되었습니다.');
+        $this->menuModel->pruneInventoryManagementMenus($mtIdx, $lgIdx);
+        $this->menuModel->syncTypeToAllLgs($mtIdx, $lgIdx);
+        return $this->menusRedirect($mtIdx)->with('success', '메뉴가 등록되었습니다.');
    }

    /**
@@ -126,6 +187,9 @@ class Menu extends BaseController
     */
    public function update(int $id)
    {
+        if ($deny = $this->denyUnlessLevel4Plus()) {
+            return $deny;
+        }
        $lgIdx = admin_effective_lg_idx();
        if ($lgIdx === null) {
            return redirect()->to(base_url('admin/select-local-government'))
@@ -133,10 +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'),
@@ -145,7 +211,9 @@ class Menu extends BaseController
            'mm_is_view' => $this->request->getPost('mm_is_view') ? 'Y' : 'N',
        ];
        $this->menuModel->update($id, $data);
-        return redirect()->back()->with('success', '메뉴가 수정되었습니다.');
+        $this->menuModel->pruneInventoryManagementMenus((int) $row->mt_idx, $lgIdx);
+        $this->menuModel->syncTypeToAllLgs((int) $row->mt_idx, $lgIdx);
+        return $this->menusRedirect((int) $row->mt_idx)->with('success', '메뉴가 수정되었습니다.');
    }

    /**
@@ -153,6 +221,9 @@ class Menu extends BaseController
     */
    public function delete(int $id)
    {
+        if ($deny = $this->denyUnlessLevel4Plus()) {
+            return $deny;
+        }
        $lgIdx = admin_effective_lg_idx();
        if ($lgIdx === null) {
            return redirect()->to(base_url('admin/select-local-government'))
@@ -160,13 +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']) {
-            return redirect()->back()->with('success', '메뉴가 삭제되었습니다.');
+            $this->menuModel->pruneInventoryManagementMenus((int) $row->mt_idx, $lgIdx);
+            $this->menuModel->syncTypeToAllLgs((int) $row->mt_idx, $lgIdx);
+            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']);
    }

    /**
@@ -174,17 +248,28 @@ class Menu extends BaseController
     */
    public function move()
    {
+        if ($deny = $this->denyUnlessLevel4Plus()) {
+            return $deny;
+        }
        $lgIdx = admin_effective_lg_idx();
        if ($lgIdx === null) {
            return redirect()->to(base_url('admin/select-local-government'))
                ->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;
        $this->menuModel->setOrder($ids, $lgIdx);
-        return redirect()->back()->with('success', '순서가 적용되었습니다.');
+        if ($firstRow && (int) $firstRow->lg_idx === $lgIdx) {
+            $this->menuModel->pruneInventoryManagementMenus((int) $firstRow->mt_idx, $lgIdx);
+            $this->menuModel->syncTypeToAllLgs((int) $firstRow->mt_idx, $lgIdx);
+        }
+        $mtIdx = $firstRow ? (int) $firstRow->mt_idx : $postMtIdx;
+        return $this->menusRedirect($mtIdx)->with('success', '순서가 적용되었습니다.');
    }

    /**
@@ -205,9 +290,62 @@ class Menu extends BaseController
            return '';
        }
        $levels = array_map('intval', $levels);
-        // super admin(4)은 DB 저장 대상 아님. 1,2,3은 그대로 저장
-        $levels = array_filter($levels, static fn ($v) => $v > 0 && $v !== \Config\Roles::LEVEL_SUPER_ADMIN);
+        // super/본부(4·5)는 mm_level 저장 대상 아님. 1,2,3은 그대로 저장
+        $levels = array_filter($levels, static fn ($v) => $v > 0 && ! \Config\Roles::isSuperAdminEquivalent($v));

        return implode(',', array_values($levels));
    }
+
+    /**
+     * 요청된 mt_idx를 현재 DB 상태에 맞게 보정.
+     * - 유효한 mt_idx면 그대로 사용
+     * - 레거시 site 값(2) 요청 시 site 타입의 실제 mt_idx로 치환
+     * - 그 외 미지정/잘못된 값은 site 우선, 없으면 첫 타입으로 보정
+     *
+     * @param array<int,object> $types
+     */
+    private function resolveMtIdx(int $requestedMtIdx, array $types): int
+    {
+        if (empty($types)) {
+            return 0;
+        }
+
+        $validTypeIds = array_map(static fn ($t): int => (int) ($t->mt_idx ?? 0), $types);
+        if ($requestedMtIdx > 0 && in_array($requestedMtIdx, $validTypeIds, true)) {
+            return $requestedMtIdx;
+        }
+
+        $siteType = $this->typeModel->where('mt_code', 'site')->first();
+        if ($siteType !== null) {
+            // 과거 링크(/admin/menus?mt_idx=2) 호환
+            if ($requestedMtIdx === 2 || $requestedMtIdx <= 0 || ! in_array($requestedMtIdx, $validTypeIds, true)) {
+                return (int) $siteType->mt_idx;
+            }
+        }
+
+        return (int) $types[0]->mt_idx;
+    }
+
+    /**
+     * 메뉴 관리는 레벨4 이상(슈퍼/본부 관리자)만 허용.
+     *
+     * @return \CodeIgniter\HTTP\RedirectResponse|\CodeIgniter\HTTP\ResponseInterface|null
+     */
+    private function denyUnlessLevel4Plus(bool $json = false)
+    {
+        $level = (int) session()->get('mb_level');
+        if (Roles::isSuperAdminEquivalent($level)) {
+            return null;
+        }
+
+        if ($json) {
+            return $this->response->setJSON([
+                'status' => 0,
+                'msg' => '메뉴 관리는 레벨4 이상만 접근할 수 있습니다.',
+            ]);
+        }
+
+        return redirect()->to(base_url('admin/dashboard'))
+            ->with('error', '메뉴 관리는 레벨4 이상만 접근할 수 있습니다.');
+    }
 }
--- a/app/Controllers/Admin/PackagingUnit.php
+++ b/app/Controllers/Admin/PackagingUnit.php
@@ -23,8 +23,8 @@ class PackagingUnit extends BaseController
    {
        helper('admin');
        $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
        }

        $builder = $this->unitModel->where('pu_lg_idx', $lgIdx);
@@ -38,30 +38,26 @@ class PackagingUnit extends BaseController
            $builder->groupStart()->where('pu_end_date IS NULL')->orWhere('pu_end_date <=', $endDate)->groupEnd();
        }

-        $list = $builder->orderBy('pu_bag_code', 'ASC')->orderBy('pu_start_date', 'DESC')->findAll();
+        $list  = $builder->orderBy('pu_bag_code', 'ASC')->orderBy('pu_start_date', 'DESC')->paginate(20);
+        $pager = $this->unitModel->pager;

-        return view('admin/layout', [
-            'title'   => '포장 단위 관리',
-            'content' => view('admin/packaging_unit/index', [
-                'list' => $list, 'startDate' => $startDate, 'endDate' => $endDate,
-            ]),
+        return $this->renderWorkPage('포장 단위 관리', 'admin/packaging_unit/index', [
+            'list' => $list, 'startDate' => $startDate, 'endDate' => $endDate, 'pager' => $pager,
        ]);
    }

    public function create()
    {
        helper('admin');
-        if (!admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/packaging-units'))->with('error', '지자체를 선택해 주세요.');
+        if (! admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('packaging-units'))->with('error', '지자체를 선택해 주세요.');
        }

-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+        $lgIdx    = admin_effective_lg_idx();
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];

-        return view('admin/layout', [
-            'title'   => '포장 단위 등록',
-            'content' => view('admin/packaging_unit/create', ['bagCodes' => $bagCodes]),
-        ]);
+        return $this->renderWorkPage('포장 단위 등록', 'admin/packaging_unit/create', ['bagCodes' => $bagCodes]);
    }

    public function store()
@@ -82,10 +78,10 @@ class PackagingUnit extends BaseController
        }

        $bagCode = $this->request->getPost('pu_bag_code');
-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $kind    = model(CodeKindModel::class)->where('ck_code', 'O')->first();
        $bagName = '';
        if ($kind) {
-            $detail = model(CodeDetailModel::class)->where('cd_ck_idx', $kind->ck_idx)->where('cd_code', $bagCode)->first();
+            $detail = model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kind->ck_idx, (string) $bagCode, $lgIdx);
            $bagName = $detail ? $detail->cd_name : '';
        }

@@ -106,32 +102,30 @@ class PackagingUnit extends BaseController
            'pu_reg_mb_idx'     => session()->get('mb_idx'),
        ]);

-        return redirect()->to(site_url('admin/packaging-units'))->with('success', '포장 단위가 등록되었습니다.');
+        return redirect()->to(mgmt_url('packaging-units'))->with('success', '포장 단위가 등록되었습니다.');
    }

    public function edit(int $id)
    {
        helper('admin');
        $item = $this->unitModel->find($id);
-        if (!$item || (int) $item->pu_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
+        if (! $item || (int) $item->pu_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
        }

-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+        $lgIdx    = admin_effective_lg_idx();
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];

-        return view('admin/layout', [
-            'title'   => '포장 단위 수정',
-            'content' => view('admin/packaging_unit/edit', ['item' => $item, 'bagCodes' => $bagCodes]),
-        ]);
+        return $this->renderWorkPage('포장 단위 수정', 'admin/packaging_unit/edit', ['item' => $item, 'bagCodes' => $bagCodes]);
    }

    public function update(int $id)
    {
        helper('admin');
        $item = $this->unitModel->find($id);
-        if (!$item || (int) $item->pu_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
+        if (! $item || (int) $item->pu_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
        }

        $rules = [
@@ -149,18 +143,35 @@ class PackagingUnit extends BaseController
        $db = \Config\Database::connect();
        $db->transStart();

-        $trackFields = ['pu_box_per_pack', 'pu_pack_per_sheet'];
+        $trackFields = ['pu_box_per_pack', 'pu_pack_per_sheet', 'pu_start_date', 'pu_end_date', 'pu_state'];
+        $fieldLabels = [
+            'pu_box_per_pack'   => '박스당 팩 수',
+            'pu_pack_per_sheet' => '팩당 낱장 수',
+            'pu_start_date'     => '적용시작일',
+            'pu_end_date'       => '적용종료일',
+            'pu_state'          => '상태',
+        ];
        foreach ($trackFields as $field) {
-            $oldVal = (string) $item->$field;
-            $newVal = (string) $this->request->getPost($field);
+            $oldRaw = $item->$field;
+            $newRaw = $this->request->getPost($field);
+            if ($field === 'pu_end_date') {
+                $oldRaw = $oldRaw ?: '';
+                $newRaw = $newRaw ?: '';
+            }
+            if ($field === 'pu_state') {
+                $oldRaw = (int) $oldRaw === 1 ? '사용' : '미사용';
+                $newRaw = (int) $newRaw === 1 ? '사용' : '미사용';
+            }
+            $oldVal = (string) $oldRaw;
+            $newVal = (string) $newRaw;
            if ($oldVal !== $newVal) {
                $this->historyModel->insert([
-                    'puh_pu_idx'    => $id,
-                    'puh_field'     => $field,
-                    'puh_old_value' => $oldVal,
-                    'puh_new_value' => $newVal,
-                    'puh_changed_at'=> date('Y-m-d H:i:s'),
-                    'puh_changed_by'=> session()->get('mb_idx'),
+                    'puh_pu_idx'     => $id,
+                    'puh_field'      => $fieldLabels[$field] ?? $field,
+                    'puh_old_value'  => $oldVal,
+                    'puh_new_value'  => $newVal,
+                    'puh_changed_at' => date('Y-m-d H:i:s'),
+                    'puh_changed_by' => session()->get('mb_idx'),
                ]);
            }
        }
@@ -179,34 +190,33 @@ class PackagingUnit extends BaseController
        ]);

        $db->transComplete();
-        return redirect()->to(site_url('admin/packaging-units'))->with('success', '포장 단위가 수정되었습니다.');
+
+        return redirect()->to(mgmt_url('packaging-units'))->with('success', '포장 단위가 수정되었습니다.');
    }

    public function delete(int $id)
    {
        helper('admin');
        $item = $this->unitModel->find($id);
-        if (!$item || (int) $item->pu_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
+        if (! $item || (int) $item->pu_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
        }

        $this->unitModel->delete($id);
-        return redirect()->to(site_url('admin/packaging-units'))->with('success', '포장 단위가 삭제되었습니다.');
+
+        return redirect()->to(mgmt_url('packaging-units'))->with('success', '포장 단위가 삭제되었습니다.');
    }

    public function history(int $puIdx)
    {
        helper('admin');
        $item = $this->unitModel->find($puIdx);
-        if (!$item || (int) $item->pu_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
+        if (! $item || (int) $item->pu_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
        }

        $list = $this->historyModel->where('puh_pu_idx', $puIdx)->orderBy('puh_changed_at', 'DESC')->findAll();

-        return view('admin/layout', [
-            'title'   => '포장 단위 변경 이력 — ' . $item->pu_bag_name,
-            'content' => view('admin/packaging_unit/history', ['item' => $item, 'list' => $list]),
-        ]);
+        return $this->renderWorkPage('포장 단위 변경 이력 — ' . $item->pu_bag_name, 'admin/packaging_unit/history', ['item' => $item, 'list' => $list]);
    }
 }
--- a/app/Controllers/Admin/PasswordChange.php
+++ b/app/Controllers/Admin/PasswordChange.php
@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\MemberModel;
+
+class PasswordChange extends BaseController
+{
+    public function index()
+    {
+        helper('admin');
+
+        return $this->renderWorkPage('비밀번호 변경', 'admin/password_change/index');
+    }
+
+    public function update()
+    {
+        helper('admin');
+        $rules = [
+            'current_password'  => 'required',
+            'new_password'      => 'required|min_length[4]|max_length[255]',
+            'new_password_confirm' => 'required|matches[new_password]',
+        ];
+        $messages = [
+            'current_password'  => ['required' => '현재 비밀번호를 입력해 주세요.'],
+            'new_password'      => [
+                'required'   => '새 비밀번호를 입력해 주세요.',
+                'min_length' => '비밀번호는 4자 이상이어야 합니다.',
+            ],
+            'new_password_confirm' => [
+                'required' => '비밀번호 확인을 입력해 주세요.',
+                'matches'  => '새 비밀번호가 일치하지 않습니다.',
+            ],
+        ];
+
+        if (! $this->validate($rules, $messages)) {
+            return redirect()->back()->with('errors', $this->validator->getErrors());
+        }
+
+        $mbIdx = session()->get('mb_idx');
+        $memberModel = model(MemberModel::class);
+        $member = $memberModel->find($mbIdx);
+
+        if (!$member || !password_verify($this->request->getPost('current_password'), $member->mb_passwd)) {
+            return redirect()->back()->with('error', '현재 비밀번호가 올바르지 않습니다.');
+        }
+
+        $memberModel->update($mbIdx, [
+            'mb_passwd' => password_hash($this->request->getPost('new_password'), PASSWORD_DEFAULT),
+        ]);
+
+        return redirect()->to(mgmt_url('password-change'))->with('success', '비밀번호가 변경되었습니다.');
+    }
+}
--- a/app/Controllers/Admin/SalesAgency.php
+++ b/app/Controllers/Admin/SalesAgency.php
@@ -1,5 +1,7 @@
 <?php

+declare(strict_types=1);
+
 namespace App\Controllers\Admin;

 use App\Controllers\BaseController;
@@ -7,6 +9,8 @@ use App\Models\SalesAgencyModel;

 class SalesAgency extends BaseController
 {
+    private const SCHEMA_ERROR = '판매 대행소 테이블에 sa_kind·sa_code 컬럼이 없습니다. DB에 writable/database/sales_agency_migrate_to_kind_code_name.sql(또는 신규용 sales_agency_tables.sql)을 적용한 뒤 다시 시도해 주세요.';
+
    private SalesAgencyModel $model;

    public function __construct()
@@ -18,105 +22,157 @@ class SalesAgency extends BaseController
    {
        helper('admin');
        $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
        }

-        $list = $this->model->where('sa_lg_idx', $lgIdx)->orderBy('sa_idx', 'DESC')->findAll();
+        $saKind = trim((string) ($this->request->getGet('sa_kind') ?? ''));
+        $saCode = trim((string) ($this->request->getGet('sa_code') ?? ''));
+        $saName = trim((string) ($this->request->getGet('sa_name') ?? ''));
+        $saIdx  = trim((string) ($this->request->getGet('sa_idx') ?? ''));

-        return view('admin/layout', [
-            'title'   => '판매 대행소 관리',
-            'content' => view('admin/sales_agency/index', ['list' => $list]),
+        $builder = $this->model->where('sa_lg_idx', $lgIdx);
+        if ($saKind !== '') {
+            $builder->like('sa_kind', $saKind);
+        }
+        if ($saCode !== '') {
+            $builder->like('sa_code', $saCode);
+        }
+        if ($saName !== '') {
+            $builder->like('sa_name', $saName);
+        }
+        if ($saIdx !== '' && ctype_digit($saIdx)) {
+            $builder->where('sa_idx', (int) $saIdx);
+        }
+
+        $list  = $builder->orderForDisplay()->paginate(20);
+        $pager = $this->model->pager;
+
+        $queryForPager = [
+            'sa_kind' => $saKind,
+            'sa_code' => $saCode,
+            'sa_name' => $saName,
+            'sa_idx'  => $saIdx,
+        ];
+        $queryForPager = array_filter($queryForPager, static fn ($v) => $v !== null && $v !== '');
+        apply_pager_path($pager, mgmt_path('sales-agencies'), $queryForPager);
+
+        return $this->renderWorkPage('판매 대행소 관리', 'admin/sales_agency/index', [
+            'list'    => $list,
+            'pager'   => $pager,
+            'sa_kind' => $saKind,
+            'sa_code' => $saCode,
+            'sa_name' => $saName,
+            'sa_idx'  => $saIdx,
        ]);
    }

    public function create()
    {
-        return view('admin/layout', [
-            'title'   => '판매 대행소 등록',
-            'content' => view('admin/sales_agency/create'),
-        ]);
+        helper('admin');
+        if (! admin_effective_lg_idx()) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        return $this->renderWorkPage('판매 대행소 등록', 'admin/sales_agency/create');
    }

    public function store()
    {
        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('sales-agencies'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        if (! $this->model->hasKindCodeColumns()) {
+            return redirect()->back()->withInput()->with('error', self::SCHEMA_ERROR);
+        }
+
        $rules = [
-            'sa_name'     => 'required|max_length[100]',
-            'sa_biz_no'   => 'permit_empty|max_length[20]',
-            'sa_rep_name' => 'permit_empty|max_length[50]',
-            'sa_tel'      => 'permit_empty|max_length[20]',
-            'sa_addr'     => 'permit_empty|max_length[255]',
+            'sa_kind' => 'required|max_length[50]',
+            'sa_code' => 'required|max_length[50]',
+            'sa_name' => 'required|max_length[100]',
        ];
        if (! $this->validate($rules)) {
            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
        }

+        $code = trim((string) $this->request->getPost('sa_code'));
+        if ($this->model->where('sa_lg_idx', $lgIdx)->where('sa_code', $code)->first() !== null) {
+            return redirect()->back()->withInput()->with('error', '동일 지자체에 같은 대행소 코드가 이미 있습니다.');
+        }
+
        $this->model->insert([
-            'sa_lg_idx'   => admin_effective_lg_idx(),
-            'sa_name'     => $this->request->getPost('sa_name'),
-            'sa_biz_no'   => $this->request->getPost('sa_biz_no') ?? '',
-            'sa_rep_name' => $this->request->getPost('sa_rep_name') ?? '',
-            'sa_tel'      => $this->request->getPost('sa_tel') ?? '',
-            'sa_addr'     => $this->request->getPost('sa_addr') ?? '',
-            'sa_state'    => 1,
-            'sa_regdate'  => date('Y-m-d H:i:s'),
+            'sa_lg_idx'  => $lgIdx,
+            'sa_kind'    => trim((string) $this->request->getPost('sa_kind')),
+            'sa_code'    => $code,
+            'sa_name'    => trim((string) $this->request->getPost('sa_name')),
+            'sa_regdate' => date('Y-m-d H:i:s'),
        ]);

-        return redirect()->to(site_url('admin/sales-agencies'))->with('success', '판매 대행소가 등록되었습니다.');
+        return redirect()->to(mgmt_url('sales-agencies'))->with('success', '판매 대행소가 등록되었습니다.');
    }

    public function edit(int $id)
    {
        helper('admin');
        $item = $this->model->find($id);
-        if (!$item || (int) $item->sa_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/sales-agencies'))->with('error', '대행소를 찾을 수 없습니다.');
+        if (! $item || (int) $item->sa_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('sales-agencies'))->with('error', '대행소를 찾을 수 없습니다.');
        }

-        return view('admin/layout', [
-            'title'   => '판매 대행소 수정',
-            'content' => view('admin/sales_agency/edit', ['item' => $item]),
-        ]);
+        return $this->renderWorkPage('판매 대행소 수정', 'admin/sales_agency/edit', ['item' => $item]);
    }

    public function update(int $id)
    {
        helper('admin');
-        $item = $this->model->find($id);
-        if (!$item || (int) $item->sa_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/sales-agencies'))->with('error', '대행소를 찾을 수 없습니다.');
+        $lgIdx = admin_effective_lg_idx();
+        $item  = $this->model->find($id);
+        if (! $item || ! $lgIdx || (int) $item->sa_lg_idx !== $lgIdx) {
+            return redirect()->to(mgmt_url('sales-agencies'))->with('error', '대행소를 찾을 수 없습니다.');
+        }
+
+        if (! $this->model->hasKindCodeColumns()) {
+            return redirect()->back()->withInput()->with('error', self::SCHEMA_ERROR);
        }

        $rules = [
-            'sa_name'  => 'required|max_length[100]',
-            'sa_state' => 'required|in_list[0,1]',
+            'sa_kind' => 'required|max_length[50]',
+            'sa_code' => 'required|max_length[50]',
+            'sa_name' => 'required|max_length[100]',
        ];
        if (! $this->validate($rules)) {
            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
        }

+        $code = trim((string) $this->request->getPost('sa_code'));
+        $dup  = $this->model->where('sa_lg_idx', $lgIdx)->where('sa_code', $code)->where('sa_idx !=', $id)->first();
+        if ($dup !== null) {
+            return redirect()->back()->withInput()->with('error', '동일 지자체에 같은 대행소 코드가 이미 있습니다.');
+        }
+
        $this->model->update($id, [
-            'sa_name'     => $this->request->getPost('sa_name'),
-            'sa_biz_no'   => $this->request->getPost('sa_biz_no') ?? '',
-            'sa_rep_name' => $this->request->getPost('sa_rep_name') ?? '',
-            'sa_tel'      => $this->request->getPost('sa_tel') ?? '',
-            'sa_addr'     => $this->request->getPost('sa_addr') ?? '',
-            'sa_state'    => (int) $this->request->getPost('sa_state'),
+            'sa_kind' => trim((string) $this->request->getPost('sa_kind')),
+            'sa_code' => $code,
+            'sa_name' => trim((string) $this->request->getPost('sa_name')),
        ]);

-        return redirect()->to(site_url('admin/sales-agencies'))->with('success', '판매 대행소가 수정되었습니다.');
+        return redirect()->to(mgmt_url('sales-agencies'))->with('success', '판매 대행소가 수정되었습니다.');
    }

    public function delete(int $id)
    {
        helper('admin');
-        $item = $this->model->find($id);
-        if (!$item || (int) $item->sa_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/sales-agencies'))->with('error', '대행소를 찾을 수 없습니다.');
+        $lgIdx = admin_effective_lg_idx();
+        $item  = $this->model->find($id);
+        if (! $item || ! $lgIdx || (int) $item->sa_lg_idx !== $lgIdx) {
+            return redirect()->to(mgmt_url('sales-agencies'))->with('error', '대행소를 찾을 수 없습니다.');
        }

        $this->model->delete($id);
-        return redirect()->to(site_url('admin/sales-agencies'))->with('success', '판매 대행소가 삭제되었습니다.');
+
+        return redirect()->to(mgmt_url('sales-agencies'))->with('success', '삭제되었습니다.');
    }
 }
--- a/app/Controllers/Admin/SalesReport.php
+++ b/app/Controllers/Admin/SalesReport.php
--- a/app/Controllers/Admin/SelectLocalGovernment.php
+++ b/app/Controllers/Admin/SelectLocalGovernment.php
@@ -9,12 +9,12 @@ use Config\Roles;
 class SelectLocalGovernment extends BaseController
 {
    /**
-     * 지자체 선택 화면 (super admin 전용)
+     * 지자체 선택 화면 (super·본부 관리자)
     */
    public function index()
    {
-        if ((int) session()->get('mb_level') !== Roles::LEVEL_SUPER_ADMIN) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 super admin만 사용할 수 있습니다.');
+        if (! Roles::isSuperAdminEquivalent((int) session()->get('mb_level'))) {
+            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 상위 관리자만 사용할 수 있습니다.');
        }

        $list = model(LocalGovernmentModel::class)
@@ -35,8 +35,8 @@ class SelectLocalGovernment extends BaseController
     */
    public function store()
    {
-        if ((int) session()->get('mb_level') !== Roles::LEVEL_SUPER_ADMIN) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 super admin만 사용할 수 있습니다.');
+        if (! Roles::isSuperAdminEquivalent((int) session()->get('mb_level'))) {
+            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 상위 관리자만 사용할 수 있습니다.');
        }

        $lgIdx = (int) $this->request->getPost('lg_idx');
--- a/app/Controllers/Admin/ShopOrder.php
+++ b/app/Controllers/Admin/ShopOrder.php
@@ -0,0 +1,191 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\ShopOrderModel;
+use App\Models\ShopOrderItemModel;
+use App\Models\DesignatedShopModel;
+use App\Models\BagPriceModel;
+use App\Models\PackagingUnitModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+
+class ShopOrder extends BaseController
+{
+    private ShopOrderModel $orderModel;
+    private ShopOrderItemModel $itemModel;
+
+    public function __construct()
+    {
+        $this->orderModel = model(ShopOrderModel::class);
+        $this->itemModel  = model(ShopOrderItemModel::class);
+    }
+
+    public function index()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $builder = $this->orderModel->where('so_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        if ($startDate) {
+            $builder->where('so_delivery_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('so_delivery_date <=', $endDate);
+        }
+
+        $list  = $builder->orderBy('so_idx', 'DESC')->paginate(20);
+        $pager = $this->orderModel->pager;
+
+        return $this->renderWorkPage('주문 접수 관리', 'admin/shop_order/index', compact('list', 'startDate', 'endDate', 'pager'));
+    }
+
+    public function create()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('shop-orders'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $shops = model(DesignatedShopModel::class)->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->findAll();
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
+        $priceMap = model(BagPriceModel::class)->latestActiveMapByBagCode($lgIdx);
+        $unitRows = model(PackagingUnitModel::class)
+            ->where('pu_lg_idx', $lgIdx)
+            ->where('pu_state', 1)
+            ->findAll();
+        $unitMap = [];
+        foreach ($unitRows as $unit) {
+            $code = (string) ($unit->pu_bag_code ?? '');
+            if ($code === '' || isset($unitMap[$code])) {
+                continue;
+            }
+            $unitMap[$code] = $unit;
+        }
+
+        return $this->renderWorkPage('주문 접수', 'admin/shop_order/create', compact('shops', 'bagCodes', 'priceMap', 'unitMap'));
+    }
+
+    public function store()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+
+        $rules = [
+            'so_ds_idx'        => 'required|is_natural_no_zero',
+            'so_delivery_date' => 'required|valid_date[Y-m-d]',
+            'so_payment_type'  => 'required|in_list[이체,가상계좌]',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        $dsIdx = (int) $this->request->getPost('so_ds_idx');
+        $shop  = model(DesignatedShopModel::class)->find($dsIdx);
+
+        $orderData = [
+            'so_lg_idx'        => $lgIdx,
+            'so_ds_idx'        => $dsIdx,
+            'so_ds_name'       => $shop ? $shop->ds_name : '',
+            'so_order_date'    => date('Y-m-d'),
+            'so_delivery_date' => $this->request->getPost('so_delivery_date'),
+            'so_payment_type'  => $this->request->getPost('so_payment_type'),
+            'so_status'        => 'normal',
+            'so_orderer_idx'   => session()->get('mb_idx'),
+            'so_regdate'       => date('Y-m-d H:i:s'),
+        ];
+        // shop_order.so_channel 이 아직 반영되지 않은 DB와의 호환 처리
+        if ($db->fieldExists('so_channel', 'shop_order')) {
+            $orderData['so_channel'] = 'phone';
+        }
+
+        $insertOk = $this->orderModel->insert($orderData);
+        if ($insertOk === false) {
+            $db->transRollback();
+            $errors = $this->orderModel->errors();
+            $msg = ! empty($errors) ? implode(' / ', array_values($errors)) : '주문 저장에 실패했습니다.';
+            return redirect()->back()->withInput()->with('error', $msg);
+        }
+        $soIdx = (int) $this->orderModel->getInsertID();
+        if ($soIdx <= 0) {
+            $db->transRollback();
+            return redirect()->back()->withInput()->with('error', '주문번호 생성에 실패했습니다. DB 스키마를 확인해 주세요.');
+        }
+
+        $bagCodes = $this->request->getPost('item_bag_code') ?? [];
+        $qtys     = $this->request->getPost('item_qty') ?? [];
+        $totalQty = 0;
+        $totalAmt = 0;
+
+        foreach ($bagCodes as $i => $code) {
+            if (empty($code) || empty($qtys[$i])) {
+                continue;
+            }
+            $qty = (int) $qtys[$i];
+
+            $price     = model(BagPriceModel::class)->latestActiveByBagCode($lgIdx, (string) $code);
+            $unitPrice = $price ? (float) $price->bp_consumer : 0;
+            $amount    = $unitPrice * $qty;
+
+            $unit = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_bag_code', $code)->where('pu_state', 1)->first();
+            $boxCount = 0;
+            $packCount = 0;
+            $sheetCount = $qty;
+            if ($unit && (int) $unit->pu_total_per_box > 0) {
+                $boxCount   = intdiv($qty, (int) $unit->pu_total_per_box);
+                $remainder  = $qty % (int) $unit->pu_total_per_box;
+                if ((int) $unit->pu_pack_per_sheet > 0) {
+                    $packCount  = intdiv($remainder, (int) $unit->pu_pack_per_sheet);
+                    $sheetCount = $remainder % (int) $unit->pu_pack_per_sheet;
+                }
+            }
+
+            $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+            $detail = $kindO ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $code, $lgIdx) : null;
+
+            $this->itemModel->insert([
+                'soi_so_idx'      => $soIdx,
+                'soi_bag_code'    => $code,
+                'soi_bag_name'    => $detail ? $detail->cd_name : '',
+                'soi_unit_price'  => $unitPrice,
+                'soi_qty'         => $qty,
+                'soi_amount'      => $amount,
+                'soi_box_count'   => $boxCount,
+                'soi_pack_count'  => $packCount,
+                'soi_sheet_count' => $sheetCount,
+            ]);
+
+            $totalQty += $qty;
+            $totalAmt += $amount;
+        }
+
+        $this->orderModel->update($soIdx, ['so_total_qty' => $totalQty, 'so_total_amount' => $totalAmt]);
+        $db->transComplete();
+
+        return redirect()->to(mgmt_url('shop-orders'))->with('success', '주문이 접수되었습니다.');
+    }
+
+    public function cancel(int $id)
+    {
+        helper('admin');
+        $order = $this->orderModel->find($id);
+        if (! $order || (int) $order->so_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('shop-orders'))->with('error', '주문을 찾을 수 없습니다.');
+        }
+
+        $this->orderModel->update($id, ['so_status' => 'cancelled']);
+
+        return redirect()->to(mgmt_url('shop-orders'))->with('success', '주문이 취소되었습니다.');
+    }
+}
--- a/app/Controllers/Admin/User.php
+++ b/app/Controllers/Admin/User.php
@@ -26,7 +26,8 @@ class User extends BaseController
     */
    public function index(): string
    {
-        $list = $this->memberModel->orderBy('mb_idx', 'DESC')->findAll();
+        $list = $this->memberModel->orderBy('mb_idx', 'DESC')->paginate(20);
+        $pager = $this->memberModel->pager;
        $approvalMap = [];
        try {
            $memberIds = array_map(static fn ($row) => (int) $row->mb_idx, $list);
@@ -56,6 +57,7 @@ class User extends BaseController
                'list'        => $list,
                'roles'       => $this->roles,
                'approvalMap' => $approvalMap,
+                'pager'       => $pager,
            ]),
        ]);
    }
@@ -119,8 +121,10 @@ class User extends BaseController
        if (! $member) {
            return redirect()->to(site_url('admin/users'))->with('error', '회원을 찾을 수 없습니다.');
        }
-        $member->mb_email = pii_decrypt($member->mb_email ?? '');
-        $member->mb_phone = pii_decrypt($member->mb_phone ?? '');
+        $email = pii_decrypt($member->mb_email ?? '');
+        $phone = pii_decrypt($member->mb_phone ?? '');
+        $member->mb_email = $email;
+        $member->mb_phone = $phone;
        return view('admin/layout', [
            'title'   => '회원 수정',
            'content' => view('admin/user/edit', [
@@ -175,9 +179,26 @@ class User extends BaseController
        return redirect()->to(site_url('admin/users'))->with('success', '회원 정보가 수정되었습니다.');
    }

+    /**
+     * 로그인 실패 누적 잠금(mb_locked_until) 해제 — 비밀번호는 그대로 두고 재시도만 가능하게 함
+     */
+    public function unlockLogin(int $id)
+    {
+        $member = $this->memberModel->find($id);
+        if (! $member) {
+            return redirect()->to(site_url('admin/users'))->with('error', '회원을 찾을 수 없습니다.');
+        }
+        $this->memberModel->update($id, [
+            'mb_login_fail_count' => 0,
+            'mb_locked_until'     => null,
+        ]);
+
+        return redirect()->back()->with('success', '로그인 잠금이 해제되었습니다.');
+    }
+
    /**
     * 현재 로그인한 관리자가 부여 가능한 역할 목록.
-     * super admin만 super admin(4) 부여 가능, 그 외는 1~3만 허용.
+     * super/본부만 4·5 부여 가능, 지자체 관리자는 1~3만.
     *
     * @return array<int,string>
     */
@@ -185,10 +206,11 @@ class User extends BaseController
    {
        $levelNames = $this->roles->levelNames;
        $myLevel = (int) session()->get('mb_level');
-        if ($myLevel === Roles::LEVEL_SUPER_ADMIN) {
+        if (Roles::isSuperAdminEquivalent($myLevel)) {
            return $levelNames;
        }
-        unset($levelNames[Roles::LEVEL_SUPER_ADMIN]);
+        unset($levelNames[Roles::LEVEL_SUPER_ADMIN], $levelNames[Roles::LEVEL_HEADQUARTERS_ADMIN]);
+
        return $levelNames;
    }

--- a/app/Controllers/Admin/WorkMovedToBag.php
+++ b/app/Controllers/Admin/WorkMovedToBag.php
@@ -0,0 +1,41 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+
+/**
+ * 구 관리자 업무 URL(admin/…) → 메인 사이트 업무 URL(bag/…) 영구 이전.
+ * POST 폼은 307로 메서드·본문 유지를 시도하고, GET 은 301.
+ */
+class WorkMovedToBag extends BaseController
+{
+    public function toBag(string $prefix, string $rest = ''): \CodeIgniter\HTTP\RedirectResponse
+    {
+        $rest = trim($rest, '/');
+
+        if ($prefix === 'packaging-units') {
+            $path = 'packaging-units/manage';
+            if ($rest !== '') {
+                $path .= '/' . $rest;
+            }
+        } else {
+            $path = $prefix;
+            if ($rest !== '') {
+                $path .= '/' . $rest;
+            }
+        }
+
+        $target = site_url('bag/' . $path);
+        $query  = $this->request->getUri()->getQuery();
+        if ($query !== '') {
+            $target .= '?' . $query;
+        }
+
+        $code = $this->request->getMethod() === 'post' ? 307 : 301;
+
+        return redirect()->to($target)->setStatusCode($code);
+    }
+}
--- a/app/Controllers/Auth.php
+++ b/app/Controllers/Auth.php
@@ -2,10 +2,12 @@

 namespace App\Controllers;

+use App\Libraries\TotpService;
 use App\Models\LocalGovernmentModel;
 use App\Models\MemberApprovalRequestModel;
 use App\Models\MemberLogModel;
 use App\Models\MemberModel;
+use CodeIgniter\HTTP\RedirectResponse;

 class Auth extends BaseController
 {
@@ -50,8 +52,8 @@ class Auth extends BaseController
        $loginId  = trim($this->request->getPost('login_id'));
        $password = $this->request->getPost('password');

-        $memberModel = model(MemberModel::class);
-        $member      = $memberModel->findByLoginId($loginId);
+        $memberModel   = model(MemberModel::class);
+        $member        = $memberModel->findByLoginId($loginId);
        $approvalModel = model(MemberApprovalRequestModel::class);

        $logData = $this->buildLogData($loginId, $member?->mb_idx);
@@ -77,11 +79,33 @@ class Auth extends BaseController
                ->with('error', '정지된 회원입니다.');
        }

-        if (! password_verify($password, $member->mb_passwd)) {
-            $this->insertMemberLog($logData, false, '비밀번호 불일치');
+        // P2-21: 로그인 잠금 체크 (5회 실패 시 30분 lock)
+        if (!empty($member->mb_locked_until) && strtotime($member->mb_locked_until) > time()) {
+            $remaining = ceil((strtotime($member->mb_locked_until) - time()) / 60);
+            $this->insertMemberLog($logData, false, '계정 잠금 상태');
            return redirect()->back()
                ->withInput()
-                ->with('error', '아이디 또는 비밀번호가 올바르지 않습니다.');
+                ->with('error', '로그인 시도 횟수 초과로 계정이 잠겼습니다. 약 ' . $remaining . '분 후 다시 시도해 주세요.');
+        }
+
+        if (! password_verify($password, $member->mb_passwd)) {
+            // 실패 횟수 증가
+            $failCount = ((int) ($member->mb_login_fail_count ?? 0)) + 1;
+            $updateData = ['mb_login_fail_count' => $failCount];
+            if ($failCount >= 5) {
+                $updateData['mb_locked_until'] = date('Y-m-d H:i:s', strtotime('+30 minutes'));
+            }
+            $memberModel->update($member->mb_idx, $updateData);
+
+            $this->insertMemberLog($logData, false, '비밀번호 불일치 (' . $failCount . '회)');
+
+            $msg = '아이디 또는 비밀번호가 올바르지 않습니다.';
+            if ($failCount >= 5) {
+                $msg .= ' 5회 연속 실패로 계정이 30분간 잠깁니다.';
+            } elseif ($failCount >= 3) {
+                $msg .= ' (실패 ' . $failCount . '/5회)';
+            }
+            return redirect()->back()->withInput()->with('error', $msg);
        }

        // 승인 요청 상태 확인(공개 회원가입 사용자)
@@ -101,33 +125,177 @@ class Auth extends BaseController
            }
        }

-        // 로그인 성공
-        $sessionData = [
-            'mb_idx'    => $member->mb_idx,
-            'mb_id'     => $member->mb_id,
-            'mb_name'   => $member->mb_name,
-            'mb_level'  => $member->mb_level,
-            'mb_lg_idx' => $member->mb_lg_idx ?? null,
-            'logged_in' => true,
-        ];
-        session()->set($sessionData);
+        if ($this->needsTotpStep($member)) {
+            $this->beginPending2faSession((int) $member->mb_idx);
+            $enabled = (int) ($member->mb_totp_enabled ?? 0) === 1;
+            if ($enabled) {
+                return redirect()->to(site_url('login/two-factor'));
+            }
+            session()->set('pending_totp_setup', true);

-        $memberModel->update($member->mb_idx, [
-            'mb_latestdate' => date('Y-m-d H:i:s'),
+            return redirect()->to(site_url('login/totp-setup'));
+        }
+
+        return $this->completeLogin($member, $logData);
+    }
+
+    public function showTwoFactor()
+    {
+        if (session()->get('logged_in')) {
+            return redirect()->to('/');
+        }
+        $member = $this->ensurePending2faContext();
+        if ($member === null) {
+            return redirect()->to(site_url('login'))->with('error', '로그인 세션이 만료되었습니다. 다시 로그인해 주세요.');
+        }
+        if (session()->get('pending_totp_setup')) {
+            return redirect()->to(site_url('login/totp-setup'));
+        }
+        if ((int) ($member->mb_totp_enabled ?? 0) !== 1) {
+            return redirect()->to(site_url('login/totp-setup'));
+        }
+
+        return view('auth/login_two_factor', [
+            'memberId' => $member->mb_id,
        ]);
+    }

-        $this->insertMemberLog($logData, true, '로그인 성공', $member->mb_idx);
-
-        // 지자체 관리자 → 관리자 대시보드로 이동
-        if ((int) $member->mb_level === \Config\Roles::LEVEL_LOCAL_ADMIN) {
-            return redirect()->to(site_url('admin'))->with('success', '로그인되었습니다.');
+    public function verifyTwoFactor()
+    {
+        if (session()->get('logged_in')) {
+            return redirect()->to('/');
        }
-        // super admin → 지자체 선택 페이지로 이동 (선택 후 관리자 페이지 사용)
-        if ((int) $member->mb_level === \Config\Roles::LEVEL_SUPER_ADMIN) {
-            return redirect()->to(site_url('admin/select-local-government'))->with('success', '로그인되었습니다.');
+        $member = $this->ensurePending2faContext();
+        if ($member === null) {
+            return redirect()->to(site_url('login'))->with('error', '로그인 세션이 만료되었습니다. 다시 로그인해 주세요.');
+        }
+        if (session()->get('pending_totp_setup') || (int) ($member->mb_totp_enabled ?? 0) !== 1) {
+            return redirect()->to(site_url('login/totp-setup'));
        }

-        return redirect()->to(site_url('/'))->with('success', '로그인되었습니다.');
+        $rules = [
+            'totp_code' => 'required|exact_length[6]|numeric',
+        ];
+        $messages = [
+            'totp_code' => [
+                'required'      => '인증 코드 6자리를 입력해 주세요.',
+                'exact_length'  => '인증 코드는 6자리 숫자입니다.',
+                'numeric'       => '인증 코드는 숫자만 입력해 주세요.',
+            ],
+        ];
+        if (! $this->validate($rules, $messages)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $code = (string) $this->request->getPost('totp_code');
+        helper('pii_encryption');
+        $secret = pii_decrypt((string) ($member->mb_totp_secret ?? ''));
+        if ($secret === '') {
+            $this->clearPending2faSession();
+
+            return redirect()->to(site_url('login'))->with('error', '2차 인증 설정이 올바르지 않습니다. 관리자에게 문의해 주세요.');
+        }
+
+        $totp = new TotpService();
+        if (! $totp->verify($secret, $code)) {
+            return $this->handleTotpFailure($member, $this->buildLogData($member->mb_id, (int) $member->mb_idx));
+        }
+
+        return $this->completeLogin($member, $this->buildLogData($member->mb_id, (int) $member->mb_idx));
+    }
+
+    public function showTotpSetup()
+    {
+        if (session()->get('logged_in')) {
+            return redirect()->to('/');
+        }
+        $member = $this->ensurePending2faContext();
+        if ($member === null) {
+            return redirect()->to(site_url('login'))->with('error', '로그인 세션이 만료되었습니다. 다시 로그인해 주세요.');
+        }
+        if (! session()->get('pending_totp_setup')) {
+            if ((int) ($member->mb_totp_enabled ?? 0) === 1) {
+                return redirect()->to(site_url('login/two-factor'));
+            }
+
+            return redirect()->to(site_url('login'));
+        }
+
+        $totp = new TotpService();
+        $secret = session()->get('pending_totp_secret');
+        if (! is_string($secret) || $secret === '') {
+            $secret = $totp->createSecret();
+            session()->set('pending_totp_secret', $secret);
+        }
+
+        $qrDataUri = null;
+        try {
+            $qrDataUri = $totp->getQrDataUri((string) $member->mb_id, $secret);
+        } catch (\Throwable) {
+            $qrDataUri = null;
+        }
+
+        return view('auth/totp_setup', [
+            'memberId'  => $member->mb_id,
+            'qrDataUri' => $qrDataUri,
+            'secret'    => $secret,
+        ]);
+    }
+
+    public function completeTotpSetup()
+    {
+        if (session()->get('logged_in')) {
+            return redirect()->to('/');
+        }
+        $member = $this->ensurePending2faContext();
+        if ($member === null) {
+            return redirect()->to(site_url('login'))->with('error', '로그인 세션이 만료되었습니다. 다시 로그인해 주세요.');
+        }
+        if (! session()->get('pending_totp_setup')) {
+            return redirect()->to(site_url('login/two-factor'));
+        }
+
+        $rules = [
+            'totp_code' => 'required|exact_length[6]|numeric',
+        ];
+        $messages = [
+            'totp_code' => [
+                'required'     => '인증 코드 6자리를 입력해 주세요.',
+                'exact_length' => '인증 코드는 6자리 숫자입니다.',
+                'numeric'      => '인증 코드는 숫자만 입력해 주세요.',
+            ],
+        ];
+        if (! $this->validate($rules, $messages)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $secret = session()->get('pending_totp_secret');
+        if (! is_string($secret) || $secret === '') {
+            return redirect()->to(site_url('login/totp-setup'))->with('error', '설정 정보가 없습니다. 페이지를 새로고침해 주세요.');
+        }
+
+        $code = (string) $this->request->getPost('totp_code');
+        $totp = new TotpService();
+        if (! $totp->verify($secret, $code)) {
+            return $this->handleTotpFailure($member, $this->buildLogData($member->mb_id, (int) $member->mb_idx));
+        }
+
+        helper('pii_encryption');
+        model(MemberModel::class)->update((int) $member->mb_idx, [
+            'mb_totp_secret'  => pii_encrypt($secret),
+            'mb_totp_enabled' => 1,
+        ]);
+        session()->remove('pending_totp_setup');
+        session()->remove('pending_totp_secret');
+
+        $fresh = model(MemberModel::class)->find((int) $member->mb_idx);
+        if ($fresh === null) {
+            $this->clearPending2faSession();
+
+            return redirect()->to(site_url('login'))->with('error', '회원 정보를 다시 확인할 수 없습니다.');
+        }
+
+        return $this->completeLogin($fresh, $this->buildLogData($fresh->mb_id, (int) $fresh->mb_idx));
    }

    public function logout()
@@ -158,6 +326,7 @@ class Auth extends BaseController
            }
        }

+        $this->clearPending2faSession();
        session()->destroy();

        return redirect()->to('login')->with('success', '로그아웃되었습니다.');
@@ -274,6 +443,130 @@ class Auth extends BaseController
        return redirect()->to('login')->with('success', '회원가입이 완료되었습니다. 관리자 승인 후 로그인 가능합니다.');
    }

+    private function needsTotpStep(object $member): bool
+    {
+        if (! config('Auth')->requireTotp) {
+            return false;
+        }
+
+        return \Config\Roles::requiresTotp((int) $member->mb_level);
+    }
+
+    private function beginPending2faSession(int $mbIdx): void
+    {
+        session()->set([
+            'pending_2fa'          => true,
+            'pending_mb_idx'       => $mbIdx,
+            'pending_2fa_started'  => time(),
+            'totp_attempts'        => 0,
+        ]);
+        session()->remove('pending_totp_setup');
+        session()->remove('pending_totp_secret');
+    }
+
+    private function clearPending2faSession(): void
+    {
+        session()->remove([
+            'pending_2fa',
+            'pending_mb_idx',
+            'pending_2fa_started',
+            'pending_totp_setup',
+            'pending_totp_secret',
+            'totp_attempts',
+        ]);
+    }
+
+    private function pending2faExpired(): bool
+    {
+        $started = (int) session()->get('pending_2fa_started');
+        if ($started <= 0) {
+            return true;
+        }
+        $ttl = config('Auth')->pending2faTtlSeconds;
+
+        return (time() - $started) > $ttl;
+    }
+
+    private function ensurePending2faContext(): ?object
+    {
+        if (! session()->get('pending_2fa')) {
+            return null;
+        }
+        if ($this->pending2faExpired()) {
+            $this->clearPending2faSession();
+
+            return null;
+        }
+        $mbIdx = (int) session()->get('pending_mb_idx');
+        if ($mbIdx <= 0) {
+            $this->clearPending2faSession();
+
+            return null;
+        }
+        $member = model(MemberModel::class)->find($mbIdx);
+        if ($member === null) {
+            $this->clearPending2faSession();
+
+            return null;
+        }
+
+        return $member;
+    }
+
+    /**
+     * @param array<string, mixed> $logData
+     */
+    private function handleTotpFailure(object $member, array $logData): RedirectResponse
+    {
+        $this->insertMemberLog($logData, false, '2차 인증 실패', (int) $member->mb_idx);
+        $attempts = (int) session()->get('totp_attempts') + 1;
+        session()->set('totp_attempts', $attempts);
+        $max = config('Auth')->totpMaxAttempts;
+        if ($attempts >= $max) {
+            $this->clearPending2faSession();
+
+            return redirect()->to(site_url('login'))->with('error', "인증 코드가 {$max}회 틀려 세션이 종료되었습니다. 처음부터 로그인해 주세요.");
+        }
+
+        return redirect()->back()
+            ->withInput()
+            ->with('error', '인증 코드가 올바르지 않습니다.');
+    }
+
+    /**
+     * @param array<string, mixed> $logData
+     */
+    private function completeLogin(object $member, array $logData): RedirectResponse
+    {
+        $this->clearPending2faSession();
+        $sessionData = [
+            'mb_idx'    => $member->mb_idx,
+            'mb_id'     => $member->mb_id,
+            'mb_name'   => $member->mb_name,
+            'mb_level'  => $member->mb_level,
+            'mb_lg_idx' => $member->mb_lg_idx ?? null,
+            'logged_in' => true,
+        ];
+        session()->set($sessionData);
+
+        model(MemberModel::class)->update($member->mb_idx, [
+            'mb_latestdate'       => date('Y-m-d H:i:s'),
+            'mb_login_fail_count' => 0,
+            'mb_locked_until'     => null,
+        ]);
+
+        $this->insertMemberLog($logData, true, '로그인 성공', (int) $member->mb_idx);
+
+        if ((int) $member->mb_level === \Config\Roles::LEVEL_LOCAL_ADMIN) {
+            return redirect()->to(site_url('admin'))->with('success', '로그인되었습니다.');
+        }
+        if (\Config\Roles::isSuperAdminEquivalent((int) $member->mb_level)) {
+            return redirect()->to(site_url('admin/select-local-government'))->with('success', '로그인되었습니다.');
+        }
+
+        return redirect()->to(site_url('/'))->with('success', '로그인되었습니다.');
+    }
+
    private function buildLogData(string $mbId, ?int $mbIdx): array
    {
        return [
--- a/app/Controllers/Bag.php
+++ b/app/Controllers/Bag.php
--- a/app/Controllers/BaseController.php
+++ b/app/Controllers/BaseController.php
@@ -42,4 +42,34 @@ abstract class BaseController extends Controller
        // Preload any models, libraries, etc, here.
        // $this->session = service('session');
    }
+
+    /**
+     * /admin/* 또는 /bag/* 업무 화면 공통: 요청이 bag 이면 메인 사이트 레이아웃, 아니면 관리자 레이아웃.
+     *
+     * @param array<string, mixed> $contentData
+     */
+    protected function renderWorkPage(string $title, string $contentView, array $contentData = []): string
+    {
+        $content = view($contentView, $contentData);
+        helper('admin');
+        $path = function_exists('current_nav_request_path') ? current_nav_request_path() : '';
+        if ($path === '') {
+            $uri  = service('request')->getUri();
+            $path = trim((string) $uri->getPath(), '/');
+        }
+        while (str_starts_with($path, 'index.php/')) {
+            $path = substr($path, strlen('index.php/'));
+        }
+        if ($path === 'bag' || str_starts_with($path, 'bag/')) {
+            return view('bag/layout/main', [
+                'title'   => $title,
+                'content' => $content,
+            ]);
+        }
+
+        return view('admin/layout', [
+            'title'   => $title,
+            'content' => $content,
+        ]);
+    }
 }
--- 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
@@ -9,18 +10,53 @@ class Home extends BaseController
    public function index()
    {
        if (session()->get('logged_in')) {
-            return $this->dashboard();
+            // 메인(/) 본문은 「요약(simple)」 대시보드로 노출한다.
+            // 종래의 「종합·그래프(blend)」 본문은 /dashboard (또는 /dashboard/blend)로 이동.
+            return $this->dashboardSimple();
        }

        return view('welcome_message');
    }

    /**
-     * 로그인 후 원래 메인 화면 (admin 유사 레이아웃 + site 메뉴 호버 드롭다운)
+     * 로그인 후 메인 — site 메뉴 레이아웃 + 종합·그래프(blend) 본문
     */
    public function dashboard()
    {
-        return view('bag/daily_inventory');
+        return view('bag/layout/main', [
+            'title'   => '업무 현황 · 종합·그래프',
+            'content' => view('bag/dashboard_blend_inner', [
+                'lgLabel' => $this->resolveLgLabel(),
+            ]),
+        ]);
+    }
+
+    /**
+     * 로그인 후 메인 — 단순형 요약 대시보드. URL: /dashboard/simple
+     * 기존 /dashboard 화면이 복잡하다는 피드백용으로, 핵심 지표·링크만 노출.
+     */
+    public function dashboardSimple()
+    {
+        return view('bag/layout/main', [
+            'title'   => '업무 현황 · 요약',
+            'content' => view('bag/lg_dashboard_simple', [
+                'lgLabel' => $this->resolveLgLabel(),
+            ]),
+        ]);
+    }
+
+    /**
+     * 로그인 후 메인 — 중간 밀도 대시보드. URL: /dashboard/compact
+     * /dashboard 보다 단순하지만 simple 보다 정보량을 늘린 화면.
+     */
+    public function dashboardCompact()
+    {
+        return view('bag/layout/main', [
+            'title'   => '업무 현황 · 컴팩트',
+            'content' => view('bag/lg_dashboard_compact', [
+                'lgLabel' => $this->resolveLgLabel(),
+            ]),
+        ]);
    }

    /**
@@ -61,6 +97,129 @@ class Home extends BaseController
        ]);
    }

+    /**
+     * /dashboard 와 동일 본문(호환 URL)
+     */
+    public function dashboardBlend()
+    {
+        return $this->dashboard();
+    }
+
+    /**
+     * 로그인 후 메인 — 라이트(축약) 대시보드. URL: /dashboard/lite
+     * dashboard_blend 의 일부 KPI/표/차트만 남긴 단순화 화면.
+     */
+    public function dashboardLite()
+    {
+        return view('bag/layout/main', [
+            'title'   => '업무 현황 · 라이트',
+            'content' => view('bag/dashboard_blend_lite_inner', [
+                'lgLabel' => $this->resolveLgLabel(),
+            ]),
+        ]);
+    }
+
+    /**
+     * 공공 포털형(국가재난관리정보시스템 스타일) 메인 시안.
+     * URL: /dashboard/gov-portal — 기능은 요약 대시보드와 동일, UI만 별도 레이아웃.
+     */
+    public function dashboardGovPortal()
+    {
+        if (! session()->get('logged_in')) {
+            return redirect()->to(base_url('login'));
+        }
+
+        helper('admin');
+
+        return view('home/dashboard_gov_portal', gov_portal_dashboard_view_data($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)
     */
@@ -104,4 +263,5 @@ class Home extends BaseController

        return '북구 (데모)';
    }
+
 }
--- a/app/Docs/manual/00_overview.md
+++ 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.
--- a/app/Docs/manual/10_workflow.md
+++ 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.
--- a/app/Docs/manual/20_order_receiving.md
+++ 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.
--- a/app/Docs/manual/30_inventory.md
+++ 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.
--- a/app/Docs/manual/40_sales_issue.md
+++ 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.
--- a/app/Docs/manual/50_reports.md
+++ 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.
--- a/app/Docs/manual/90_code_system.md
+++ 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` |
--- a/app/Docs/manual/99_faq.md
+++ 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.
--- a/app/Filters/AdminAuthFilter.php
+++ b/app/Filters/AdminAuthFilter.php
@@ -11,7 +11,7 @@ use Config\Roles;

 /**
 * 관리자 전용 접근 필터.
- * logged_in 이고 mb_level 이 SUPER_ADMIN(4) 또는 LOCAL_ADMIN(3) 일 때만 통과.
+ * logged_in 이고 mb_level 이 SUPER_ADMIN(4)·HEADQUARTERS_ADMIN(5)·LOCAL_ADMIN(3) 일 때만 통과.
 */
 class AdminAuthFilter implements FilterInterface
 {
@@ -22,15 +22,16 @@ class AdminAuthFilter implements FilterInterface
        }

        $level = (int) session()->get('mb_level');
-        if ($level !== Roles::LEVEL_SUPER_ADMIN && $level !== Roles::LEVEL_LOCAL_ADMIN) {
+        $isAdminLevel = Roles::isSuperAdminEquivalent($level) || $level === Roles::LEVEL_LOCAL_ADMIN;
+        if (! $isAdminLevel) {
            return redirect()->to(site_url('/'))->with('error', '관리자만 접근할 수 있습니다.');
        }

-        // Super admin: 지자체 미선택 시 지자체 선택 페이지로 유도 (지자체 선택·지자체 CRUD는 미선택도 허용)
+        // Super/본부: 지자체 미선택 시 지자체 선택 페이지로 유도 (지자체 선택·지자체 CRUD는 미선택도 허용)
        $uri = $request->getUri();
        $seg2 = $uri->getSegment(2);
        $allowedWithoutSelection = ['select-local-government', 'local-governments'];
-        if ($level === Roles::LEVEL_SUPER_ADMIN && ! in_array($seg2, $allowedWithoutSelection, true)) {
+        if (Roles::isSuperAdminEquivalent($level) && ! in_array($seg2, $allowedWithoutSelection, true)) {
            $selected = session()->get('admin_selected_lg_idx');
            if ($selected === null || $selected === '') {
                return redirect()->to(site_url('admin/select-local-government'))->with('error', '작업할 지자체를 먼저 선택해 주세요.');
--- a/app/Filters/LoginAuthFilter.php
+++ b/app/Filters/LoginAuthFilter.php
@@ -0,0 +1,29 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Filters;
+
+use CodeIgniter\Filters\FilterInterface;
+use CodeIgniter\HTTP\RequestInterface;
+use CodeIgniter\HTTP\ResponseInterface;
+
+/**
+ * 로그인만 필요 (mb_level 무관). 기본코드 조회 등 시민·판매소도 접근 가능한 /admin/* 하위용.
+ */
+class LoginAuthFilter implements FilterInterface
+{
+    public function before(RequestInterface $request, $arguments = null)
+    {
+        if (! session()->get('logged_in')) {
+            return redirect()->to(site_url('login'))->with('error', '로그인이 필요합니다.');
+        }
+
+        return null;
+    }
+
+    public function after(RequestInterface $request, ResponseInterface $response, $arguments = null)
+    {
+        return $response;
+    }
+}
--- a/app/Helpers/admin_helper.php
+++ b/app/Helpers/admin_helper.php
@@ -6,17 +6,20 @@ use Config\Roles;

 if (! function_exists('admin_effective_lg_idx')) {
    /**
-     * 현재 로그인한 관리자가 작업 대상으로 사용하는 지자체 PK.
-     * Super admin → admin_selected_lg_idx, 지자체 관리자 → mb_lg_idx, 그 외 null.
+     * 관리자 화면·사이트 메뉴·Bag 등에서 쓰는 작업 지자체 PK.
+     * Super/본부 → admin_selected_lg_idx(미선택 시 null).
+     * 지자체관리자·지정판매소·일반 사용자 → mb_lg_idx(없으면 null).
     */
    function admin_effective_lg_idx(): ?int
    {
        $level = (int) session()->get('mb_level');
-        if ($level === Roles::LEVEL_SUPER_ADMIN) {
+        if (Roles::isSuperAdminEquivalent($level)) {
            $idx = session()->get('admin_selected_lg_idx');
            return $idx !== null && $idx !== '' ? (int) $idx : null;
        }
-        if ($level === Roles::LEVEL_LOCAL_ADMIN) {
+        if ($level === Roles::LEVEL_LOCAL_ADMIN
+            || $level === Roles::LEVEL_SHOP
+            || $level === Roles::LEVEL_CITIZEN) {
            $idx = session()->get('mb_lg_idx');
            return $idx !== null && $idx !== '' ? (int) $idx : null;
        }
@@ -24,10 +27,27 @@ if (! function_exists('admin_effective_lg_idx')) {
    }
 }

+if (! function_exists('resolve_site_menu_lg_idx')) {
+    /**
+     * site 상단 메뉴(menu 테이블) 조회용 지자체 PK.
+     * admin_effective_lg_idx() 우선(메뉴 관리·Bag과 동일), 없으면 mb_lg_idx, 그다음 기본 1.
+     */
+    function resolve_site_menu_lg_idx(): int
+    {
+        $lgIdx = admin_effective_lg_idx();
+        if ($lgIdx !== null) {
+            return $lgIdx;
+        }
+        $raw = session()->get('mb_lg_idx');
+
+        return ($raw !== null && $raw !== '') ? (int) $raw : 1;
+    }
+}
+
 if (! function_exists('get_admin_nav_items')) {
    /**
     * 관리자 상단 메뉴 항목 (DB menu 테이블, admin 타입, 현재 지자체·mb_level 기준, 평면 배열).
-     * 지자체 미선택(super admin)이면 빈 배열. 테이블/조회 실패 시에도 빈 배열.
+     * 지자체 미선택(super/본부)이면 빈 배열. 테이블/조회 실패 시에도 빈 배열.
     *
     * 하위 메뉴 포함 트리 구조가 필요하면 get_admin_nav_tree() 사용.
     */
@@ -130,22 +150,31 @@ if (! function_exists('get_site_nav_tree')) {
    function get_site_nav_tree(): array
    {
        try {
-            $lgIdx = session()->get('mb_lg_idx');
-            // 시민 등 지자체 정보가 세션에 없으면 기본 지자체(1) 기준으로 메뉴를 보여 준다.
-            if ($lgIdx === null || $lgIdx === '') {
-                $lgIdx = 1;
-            }
-            $typeRow = model(\App\Models\MenuTypeModel::class)->getByCode('site');
-            if (! $typeRow) {
-                return [];
-            }
+            $lgIdx = resolve_site_menu_lg_idx();
            $mbLevel = (int) session()->get('mb_level');
            $menuModel = model(\App\Models\MenuModel::class);
-            $flat      = $menuModel->getVisibleByLevel((int) $typeRow->mt_idx, $mbLevel, (int) $lgIdx);
+            $typeRow = model(\App\Models\MenuTypeModel::class)->getByCode('site');
+            $siteMtIdx = $typeRow ? (int) $typeRow->mt_idx : 0;
+            if ($siteMtIdx <= 0) {
+                // 운영 DB 불일치 대비: menu_type 누락 시 legacy site mt_idx(4)로 시도
+                $siteMtIdx = 4;
+            }
+
+            $flat = $menuModel->getVisibleByLevel($siteMtIdx, $mbLevel, (int) $lgIdx);
            // 현재 지자체에 site 메뉴가 없으면, 기본 지자체(1)의 메뉴를 한 번 복사한 뒤 다시 시도
            if (empty($flat)) {
-                $menuModel->copyDefaultsFromLg((int) $typeRow->mt_idx, 1, (int) $lgIdx);
-                $flat = $menuModel->getVisibleByLevel((int) $typeRow->mt_idx, $mbLevel, (int) $lgIdx);
+                $menuModel->copyDefaultsFromLg($siteMtIdx, 1, (int) $lgIdx);
+                $flat = $menuModel->getVisibleByLevel($siteMtIdx, $mbLevel, (int) $lgIdx);
+            }
+
+            // site 타입 매핑 불일치(예: menu_type=2, menu 데이터=4) 보정
+            if (empty($flat) && $siteMtIdx !== 4) {
+                $legacyMtIdx = 4;
+                $flat = $menuModel->getVisibleByLevel($legacyMtIdx, $mbLevel, (int) $lgIdx);
+                if (empty($flat)) {
+                    $menuModel->copyDefaultsFromLg($legacyMtIdx, 1, (int) $lgIdx);
+                    $flat = $menuModel->getVisibleByLevel($legacyMtIdx, $mbLevel, (int) $lgIdx);
+                }
            }
            if (empty($flat)) {
                return [];
@@ -156,3 +185,754 @@ if (! function_exists('get_site_nav_tree')) {
        }
    }
 }
+
+if (! function_exists('current_nav_request_path')) {
+    /**
+     * 메뉴 활성·mm_link 비교용 현재 경로 (라우트 기준, base_url 뒤 세그먼트).
+     * request->getPath() · uri_string() · SiteURI::getRoutePath() 중 비어 있지 않은 값을 사용.
+     */
+    function current_nav_request_path(): string
+    {
+        helper('url');
+
+        $request = service('request');
+        // 프레임워크 권장: uri_string() = baseURL 기준 경로 (우선)
+        $candidates = [trim(uri_string(), '/')];
+        if ($request instanceof \CodeIgniter\HTTP\IncomingRequest) {
+            $candidates[] = trim((string) $request->getPath(), '/');
+        }
+        $uri = $request->getUri();
+        if ($uri instanceof \CodeIgniter\HTTP\SiteURI) {
+            $candidates[] = trim($uri->getRoutePath(), '/');
+        }
+
+        $path = '';
+        foreach ($candidates as $c) {
+            if ($c !== '') {
+                $path = $c;
+                break;
+            }
+        }
+
+        while (str_starts_with($path, 'index.php/')) {
+            $path = substr($path, strlen('index.php/'));
+        }
+
+        // baseURL 에 경로가 있으면(서브폴더 설치) URI 앞에 붙은 동일 접두 제거
+        $basePath = parse_url(config(\Config\App::class)->baseURL, PHP_URL_PATH);
+        $basePath = is_string($basePath) ? trim($basePath, '/') : '';
+        if ($basePath !== '' && $path !== '' && ($path === $basePath || str_starts_with($path, $basePath . '/'))) {
+            $path = $path === $basePath ? '' : substr($path, strlen($basePath) + 1);
+        }
+
+        return $path;
+    }
+}
+
+if (! function_exists('normalize_menu_link_for_url')) {
+    /**
+     * menu.mm_link 를 base_url() 인자로 쓸 수 있는 상대 경로로 정규화합니다.
+     * http(s)://... 전체 URL이면 path 만 사용하고, 앞뒤 공백·슬래시를 정리합니다.
+     */
+    function normalize_menu_link_for_url(?string $mmLink): string
+    {
+        $s = trim((string) $mmLink);
+        if ($s === '') {
+            return '';
+        }
+        if (str_contains($s, '://')) {
+            $path = parse_url($s, PHP_URL_PATH);
+            $s    = is_string($path) ? trim($path, '/') : '';
+        } else {
+            $s = trim($s, '/');
+        }
+
+        while (str_starts_with($s, 'index.php/')) {
+            $s = substr($s, strlen('index.php/'));
+        }
+        if (str_starts_with($s, 'public/')) {
+            $s = substr($s, strlen('public/'));
+        }
+
+        $basePath = parse_url(config(\Config\App::class)->baseURL, PHP_URL_PATH);
+        $basePath = is_string($basePath) ? trim($basePath, '/') : '';
+        if ($basePath !== '' && $s !== '' && ($s === $basePath || str_starts_with($s, $basePath . '/'))) {
+            $s = $s === $basePath ? '' : substr($s, strlen($basePath) + 1);
+        }
+
+        return $s;
+    }
+}
+
+if (! function_exists('mgmt_path')) {
+    /**
+     * 업무 화면 상대 경로 (페이저 setPath 등). 선행 슬래시 없음.
+     */
+    function mgmt_path(string $path): string
+    {
+        $path = trim($path, '/');
+        // bag/packaging-units 는 조회 전용(Bag) — CRUD 는 /bag/packaging-units/manage/* 로 분리
+        if ($path === 'packaging-units') {
+            $path = 'packaging-units/manage';
+        } elseif (str_starts_with($path, 'packaging-units/')) {
+            $path = 'packaging-units/manage/' . substr($path, strlen('packaging-units/'));
+        }
+
+        return 'bag/' . $path;
+    }
+}
+
+if (! function_exists('mgmt_url')) {
+    /**
+     * 업무 화면 링크: 정식 URL 은 /bag/* (adminAuth). 포장 단위 CRUD 는 packaging-units/manage 로 치환.
+     */
+    function mgmt_url(string $path): string
+    {
+        helper('url');
+
+        return site_url(mgmt_path($path));
+    }
+}
+
+if (! function_exists('apply_pager_path')) {
+    /**
+     * CI4 페이저: setPath 는 상대 경로만 허용(전체 URL 시 baseURL 이중 결합).
+     * 검색 조건은 only() 로 유지합니다.
+     *
+     * @param \CodeIgniter\Pager\Pager $pager
+     */
+    function apply_pager_path($pager, string $path, array $queryForPager = []): void
+    {
+        $pager->setPath($path);
+        if ($queryForPager !== []) {
+            $pager->only(array_keys($queryForPager));
+        }
+    }
+}
+
+if (! function_exists('work_area_home_url')) {
+    /**
+     * 지자체 미선택 등으로 돌아갈 때: bag 업무 중이면 대시보드, 관리자면 admin 홈.
+     */
+    function work_area_home_url(): string
+    {
+        helper('url');
+        $seg1 = service('request')->getUri()->getSegment(1);
+
+        return ($seg1 === 'bag') ? site_url('dashboard') : site_url('admin');
+    }
+}
+
+if (! function_exists('format_ymd_korean')) {
+    /**
+     * Y-m-d 날짜를 '2026년 1월 5일' 형식으로 (월·일은 숫자, 월명은 한글 '월').
+     */
+    function format_ymd_korean(?string $ymd): string
+    {
+        if ($ymd === null || trim($ymd) === '') {
+            return '—';
+        }
+        $t = \DateTimeImmutable::createFromFormat('Y-m-d', trim($ymd));
+        if ($t === false) {
+            return $ymd;
+        }
+
+        return $t->format('Y') . '년 ' . (int) $t->format('n') . '월 ' . (int) $t->format('j') . '일';
+    }
+}
+
+if (! function_exists('parse_ymd_from_triple')) {
+    /**
+     * 연·월·일 GET 값으로 Y-m-d 생성 (유효하지 않은 날짜는 null).
+     */
+    function parse_ymd_from_triple(?string $y, ?string $m, ?string $d): ?string
+    {
+        if ($y === null || $y === '' || $m === null || $m === '' || $d === null || $d === '') {
+            return null;
+        }
+        $yi = (int) $y;
+        $mi = (int) $m;
+        $di = (int) $d;
+        if ($yi < 1000 || $yi > 9999 || ! checkdate($mi, $di, $yi)) {
+            return null;
+        }
+
+        return sprintf('%04d-%02d-%02d', $yi, $mi, $di);
+    }
+}
+
+if (! function_exists('site_nav_resolved_link_path')) {
+    /**
+     * 사이트 상단 메뉴 URL 세그먼트. mm_link(DB)만 사용 (비어 있으면 빈 문자열).
+     *
+     * @param string|null $mmName 호환용(미사용).
+     *
+     * @return string base_url() 인자 세그먼트(앞뒤 슬래시 없음)
+     */
+    function site_nav_resolved_link_path(?string $mmLink, ?string $mmName = null): string
+    {
+        return normalize_menu_link_for_url($mmLink);
+    }
+}
+
+if (! function_exists('menu_link_candidate_paths')) {
+    /**
+     * 활성 비교용 경로 후보. DB에 "menus" 처럼 짧게 넣은 경우 실제 URI가 admin/menus·bag/… 일 수 있어,
+     * 현재 요청 경로에 맞게 admin/·bag/ 접두를 붙인 후보도 만든다. (슬래시 포함·admin 단독은 그대로 1개만)
+     *
+     * @return list<string>
+     */
+    function menu_link_candidate_paths(?string $mmLink, string $currentPath): array
+    {
+        $p = normalize_menu_link_for_url($mmLink);
+        if ($p === '') {
+            return [];
+        }
+        if (str_contains($p, '/') || $p === 'admin') {
+            $cands = [$p];
+            if (preg_match('#^bag/packaging-units/manage(/.*)?$#', $p, $m)) {
+                $cands[] = 'admin/packaging-units' . ($m[1] ?? '');
+            } elseif (preg_match('#^admin/packaging-units(/.*)?$#', $p, $m)) {
+                $cands[] = 'bag/packaging-units/manage' . ($m[1] ?? '');
+            } elseif ($p === 'bag/inventory/inspection-select') {
+                // 실사 선별 조회 메뉴는 작업 화면(inspection-work)도 동일 메뉴로 활성 처리
+                $cands[] = 'bag/inventory/inspection-work';
+                $cands[] = 'bag/inventory/inspection';
+            } elseif (str_starts_with($p, 'admin/')) {
+                $cands[] = 'bag/' . substr($p, strlen('admin/'));
+            } elseif (str_starts_with($p, 'bag/')) {
+                $cands[] = 'admin/' . substr($p, strlen('bag/'));
+            }
+
+            return array_values(array_unique($cands));
+        }
+        $out = [$p];
+        if (str_starts_with($currentPath, 'admin/') || $currentPath === 'admin') {
+            $out[] = 'admin/' . $p;
+        }
+        if (str_starts_with($currentPath, 'bag/') || $currentPath === 'bag') {
+            $out[] = 'bag/' . $p;
+        }
+
+        return array_values(array_unique($out));
+    }
+}
+
+if (! function_exists('menu_link_preferred_href_path')) {
+    /**
+     * base_url() 용 경로: 짧게 저장된 mm_link 는 현재 요청 기준 admin/·bag/ 후보 중 가장 알맞은 것 사용.
+     */
+    function menu_link_preferred_href_path(?string $mmLink, string $currentPath): string
+    {
+        $cands = menu_link_candidate_paths($mmLink, $currentPath);
+        if ($cands === []) {
+            return '';
+        }
+        foreach ($cands as $c) {
+            $cl = strtolower($currentPath);
+            $cc = strtolower($c);
+            if ($cl === $cc || str_starts_with($cl, $cc . '/')) {
+                return $c;
+            }
+        }
+        foreach ($cands as $c) {
+            if (str_contains($c, '/')) {
+                return $c;
+            }
+        }
+
+        return $cands[0];
+    }
+}
+
+if (! function_exists('menu_single_path_matches_request')) {
+    /**
+     * 단일 정규 경로가 현재 요청 path 와 일치하는지.
+     *
+     * @param list<string> $dashboardPathAliases
+     */
+    function menu_single_path_matches_request(string $path, string $currentPath, array $dashboardPathAliases = []): bool
+    {
+        if ($path === '') {
+            return false;
+        }
+        $pathLower    = strtolower($path);
+        $currentLower = strtolower($currentPath);
+        $aliasesLower = array_map(strtolower(...), $dashboardPathAliases);
+
+        if ($dashboardPathAliases !== []
+            && in_array($pathLower, $aliasesLower, true)
+            && in_array($currentLower, $aliasesLower, true)) {
+            return true;
+        }
+        if ($currentLower === $pathLower) {
+            return true;
+        }
+        if ($pathLower === 'admin') {
+            return false;
+        }
+
+        return str_starts_with($currentLower, $pathLower . '/');
+    }
+}
+
+if (! function_exists('menu_link_matches_request')) {
+    /**
+     * 메뉴 mm_link(DB)가 현재 요청과 같은 메뉴인지. 비어 있으면 false.
+     *
+     * @param list<string> $dashboardPathAliases
+     */
+    function menu_link_matches_request(?string $mmLink, string $currentPath, array $dashboardPathAliases = []): bool
+    {
+        foreach (menu_link_candidate_paths($mmLink, $currentPath) as $cand) {
+            if (menu_single_path_matches_request($cand, $currentPath, $dashboardPathAliases)) {
+                return true;
+            }
+        }
+
+        return false;
+    }
+}
+
+if (! function_exists('site_nav_link_matches_current')) {
+    /**
+     * 사이트 상단 메뉴 활성 여부 (경로 후보·대시보드 별칭은 menu_link_matches_request 와 동일).
+     *
+     * @param list<string> $dashboardPathAliases
+     */
+    function site_nav_link_matches_current(?string $mmLink, string $currentPath, array $dashboardPathAliases = []): bool
+    {
+        return menu_link_matches_request($mmLink, $currentPath, $dashboardPathAliases);
+    }
+}
+
+if (! function_exists('menu_active_child_for_parent')) {
+    /**
+     * 같은 부모 아래 형제 소메뉴 중, 현재 요청에 해당하는 항목을 하나만 고른다.
+     *
+     * 짧은 mm_link(예: bag/designated-shops)가 긴 경로(bag/designated-shops/browse)와
+     * 동시에 prefix 규칙으로 매칭될 때, 가장 구체적인 경로(일치한 후보 문자열 길이 최대)만 활성으로 본다.
+     * 길이가 같으면 mm_num이 작은 항목을 선택(동일 URL이 여러 메뉴에 매핑된 경우 등).
+     *
+     * @param object{children?: array<int, object>} $parentNavItem
+     * @param list<string> $dashboardPathAliases
+     *
+     * @return object|null 활성으로 표시할 자식 노드(mm_idx 등 포함), 없으면 null
+     */
+    function menu_active_child_for_parent(object $parentNavItem, string $currentPath, array $dashboardPathAliases = []): ?object
+    {
+        $children = $parentNavItem->children ?? [];
+        if ($children === []) {
+            return null;
+        }
+
+        $best      = null;
+        $bestLen   = -1;
+        $bestMmNum = PHP_INT_MAX;
+
+        foreach ($children as $child) {
+            $mmLink = $child->mm_link ?? null;
+            $maxLen = -1;
+            foreach (menu_link_candidate_paths($mmLink, $currentPath) as $cand) {
+                if (menu_single_path_matches_request($cand, $currentPath, $dashboardPathAliases)) {
+                    $maxLen = max($maxLen, strlen($cand));
+                }
+            }
+            if ($maxLen < 0) {
+                continue;
+            }
+            $mmNum = (int) ($child->mm_num ?? 0);
+            if ($maxLen > $bestLen || ($maxLen === $bestLen && $mmNum < $bestMmNum)) {
+                $bestLen   = $maxLen;
+                $bestMmNum = $mmNum;
+                $best      = $child;
+            }
+        }
+
+        return $best;
+    }
+}
+
+if (! function_exists('site_nav_active_child_for_parent')) {
+    /**
+     * 사이트 상단 메뉴 전용 호환 래퍼.
+     *
+     * @param object{children?: array<int, object>} $parentNavItem
+     * @param list<string> $dashboardPathAliases
+     *
+     * @return object|null
+     */
+    function site_nav_active_child_for_parent(object $parentNavItem, string $currentPath, array $dashboardPathAliases = []): ?object
+    {
+        return menu_active_child_for_parent($parentNavItem, $currentPath, $dashboardPathAliases);
+    }
+}
+
+if (! function_exists('session_user_nav_display')) {
+    /**
+     * 상단 메뉴바용: 로그인 사용자 이름·역할 표시
+     *
+     * @return array{name: string, role_label: string}|null
+     */
+    function session_user_nav_display(): ?array
+    {
+        if (! session()->get('logged_in')) {
+            return null;
+        }
+
+        $name = trim((string) session()->get('mb_name'));
+        if ($name === '') {
+            $name = (string) session()->get('mb_id');
+        }
+
+        $level     = (int) session()->get('mb_level');
+        $roleLabel = config('Roles')->getLevelName($level);
+
+        return [
+            'name'        => $name,
+            'role_label'  => $roleLabel,
+        ];
+    }
+}
+
+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;
+    }
+}
--- a/app/Helpers/audit_helper.php
+++ b/app/Helpers/audit_helper.php
@@ -0,0 +1,43 @@
+<?php
+
+declare(strict_types=1);
+
+if (! function_exists('audit_log')) {
+    /**
+     * CRUD 활동 로그 기록
+     *
+     * @param string     $action   'create', 'update', 'delete'
+     * @param string     $table    대상 테이블명
+     * @param int        $recordId 대상 레코드 PK
+     * @param array|null $before   변경 전 데이터 (update/delete 시)
+     * @param array|null $after    변경 후 데이터 (create/update 시)
+     */
+    function audit_log(string $action, string $table, int $recordId, ?array $before = null, ?array $after = null): void
+    {
+        try {
+            $db = \Config\Database::connect();
+
+            // 테이블 존재 여부 확인 (없으면 skip)
+            if ($db->query("SHOW TABLES LIKE 'activity_log'")->getNumRows() === 0) {
+                return;
+            }
+
+            $mbIdx = session()->get('mb_idx');
+            $ip    = service('request')->getIPAddress();
+
+            model(\App\Models\ActivityLogModel::class)->insert([
+                'al_mb_idx'      => $mbIdx ? (int) $mbIdx : null,
+                'al_action'      => $action,
+                'al_table'       => $table,
+                'al_record_id'   => $recordId,
+                'al_data_before' => $before !== null ? json_encode($before, JSON_UNESCAPED_UNICODE) : null,
+                'al_data_after'  => $after !== null ? json_encode($after, JSON_UNESCAPED_UNICODE) : null,
+                'al_ip'          => $ip,
+                'al_regdate'     => date('Y-m-d H:i:s'),
+            ]);
+        } catch (\Throwable $e) {
+            // 로깅 실패 시 본 로직 방해하지 않음
+            log_message('error', 'audit_log failed: ' . $e->getMessage());
+        }
+    }
+}
--- a/app/Helpers/export_helper.php
+++ b/app/Helpers/export_helper.php
@@ -0,0 +1,507 @@
+<?php
+
+declare(strict_types=1);
+
+/**
+ * CSV 엑셀 내보내기 헬퍼
+ *
+ * UTF-8 BOM 포함으로 한글 엑셀 호환성 보장
+ */
+
+if (! function_exists('export_csv')) {
+    /**
+     * CSV 파일을 브라우저로 다운로드 전송
+     *
+     * @param string   $filename  파일명 (확장자 포함, 예: 'export.csv')
+     * @param string[] $headers   컬럼 헤더 배열
+     * @param array    $rows      데이터 행 배열 (각 행은 배열)
+     */
+    function export_csv(string $filename, array $headers, array $rows): void
+    {
+        // 파일명에 .csv 확장자 보장
+        if (! str_ends_with($filename, '.csv')) {
+            $filename .= '.csv';
+        }
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'text/csv; charset=UTF-8');
+        $response->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"');
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+
+        // UTF-8 BOM (한글 엑셀 호환)
+        $output = "\xEF\xBB\xBF";
+
+        // 헤더 행
+        $output .= csv_encode_row($headers);
+
+        // 데이터 행
+        foreach ($rows as $row) {
+            $output .= csv_encode_row(array_values((array) $row));
+        }
+
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}
+
+if (! function_exists('csv_encode_row')) {
+    /**
+     * 배열 한 행을 CSV 문자열로 변환
+     *
+     * @param array $fields
+     * @return string
+     */
+    function csv_encode_row(array $fields): string
+    {
+        $escaped = [];
+        foreach ($fields as $field) {
+            $val = (string) ($field ?? '');
+            // 쌍따옴표 이스케이프 및 감싸기
+            if (str_contains($val, '"') || str_contains($val, ',') || str_contains($val, "\n") || str_contains($val, "\r")) {
+                $val = '"' . str_replace('"', '""', $val) . '"';
+            }
+            $escaped[] = $val;
+        }
+        return implode(',', $escaped) . "\r\n";
+    }
+}
+
+if (! function_exists('export_excel_2003_xml')) {
+    /**
+     * Excel 2003 XML(SpreadsheetML)로 브라우저 다운로드 (.xls 확장자, 별도 라이브러리 불필요)
+     *
+     * @param string   $filename   저장 파일명(확장자는 .xls로 정규화)
+     * @param string   $sheetName  시트 이름(Excel 제한: 길이·일부 문자)
+     * @param string[] $headers    컬럼 헤더
+     * @param array    $rows       데이터 행(각 행은 배열, 값은 문자열로 출력)
+     */
+    function export_excel_2003_xml(string $filename, string $sheetName, array $headers, array $rows): void
+    {
+        $filename = preg_replace('/\.[^.]+$/u', '', $filename) . '.xls';
+
+        $safeSheet = str_replace(['/', '\\', '?', '*', '[', ']'], '', $sheetName);
+        $safeSheet = function_exists('mb_substr')
+            ? mb_substr($safeSheet, 0, 31, 'UTF-8')
+            : substr($safeSheet, 0, 31);
+
+        $esc = static function (mixed $v): string {
+            return htmlspecialchars((string) ($v ?? ''), ENT_XML1 | ENT_QUOTES | ENT_SUBSTITUTE, 'UTF-8');
+        };
+
+        $parts = [];
+        $parts[] = '<?xml version="1.0" encoding="UTF-8"?>';
+        $parts[] = '<?mso-application progid="Excel.Sheet"?>';
+        $parts[] = '<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:x="urn:schemas-microsoft-com:office:excel" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">';
+        $parts[] = '<Worksheet ss:Name="' . $esc($safeSheet) . '">';
+        $parts[] = '<Table>';
+
+        $parts[] = '<Row>';
+        foreach ($headers as $h) {
+            $parts[] = '<Cell><Data ss:Type="String">' . $esc($h) . '</Data></Cell>';
+        }
+        $parts[] = '</Row>';
+
+        foreach ($rows as $row) {
+            $parts[] = '<Row>';
+            foreach (array_values((array) $row) as $cell) {
+                $parts[] = '<Cell><Data ss:Type="String">' . $esc($cell) . '</Data></Cell>';
+            }
+            $parts[] = '</Row>';
+        }
+
+        $parts[] = '</Table>';
+        $parts[] = '</Worksheet>';
+        $parts[] = '</Workbook>';
+
+        $output = implode('', $parts);
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'application/vnd.ms-excel; charset=UTF-8');
+        $response->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"');
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}
+
+if (! function_exists('export_excel_2003_xml_workbook')) {
+    /**
+     * Excel 2003 XML — 다중 시트, 인쇄 미리보기와 유사한 헤더·줄바꿈·열 너비
+     *
+     * @param string $filename 저장 파일명
+     * @param list<array{name: string, headers: list<string>, rows: list<list<string>>, col_widths?: list<int>}> $sheets
+     */
+    function export_excel_2003_xml_workbook(string $filename, array $sheets): void
+    {
+        $filename = preg_replace('/\.[^.]+$/u', '', $filename) . '.xls';
+
+        $esc = static function (mixed $v): string {
+            return htmlspecialchars((string) ($v ?? ''), ENT_XML1 | ENT_QUOTES | ENT_SUBSTITUTE, 'UTF-8');
+        };
+
+        $safeSheetName = static function (string $name) use ($esc): string {
+            $safe = str_replace(['/', '\\', '?', '*', '[', ']', ':'], '', $name);
+            $safe = function_exists('mb_substr') ? mb_substr($safe, 0, 31, 'UTF-8') : substr($safe, 0, 31);
+
+            return $esc($safe !== '' ? $safe : 'Sheet');
+        };
+
+        $parts   = [];
+        $parts[] = '<?xml version="1.0" encoding="UTF-8"?>';
+        $parts[] = '<?mso-application progid="Excel.Sheet"?>';
+        $parts[] = '<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:x="urn:schemas-microsoft-com:office:excel" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">';
+        $parts[] = '<Styles>';
+        $parts[] = '<Style ss:ID="Default"><Alignment ss:Vertical="Top" ss:WrapText="1" ss:Horizontal="Left"/><Font ss:FontName="맑은 고딕" x:CharSet="129" ss:Size="9"/></Style>';
+        $parts[] = '<Style ss:ID="Header"><Font ss:Bold="1" ss:Size="9" ss:FontName="맑은 고딕" x:CharSet="129"/><Interior ss:Color="#F3F4F6" ss:Pattern="Solid"/><Alignment ss:Horizontal="Left" ss:Vertical="Center" ss:WrapText="1"/><Borders><Border ss:Position="Bottom" ss:LineStyle="Continuous" ss:Weight="1"/></Borders></Style>';
+        $parts[] = '</Styles>';
+
+        foreach ($sheets as $sheet) {
+            $sheetName = $safeSheetName((string) ($sheet['name'] ?? 'Sheet'));
+            $headers   = array_values((array) ($sheet['headers'] ?? []));
+            $rows      = (array) ($sheet['rows'] ?? []);
+            $colWidths = array_values((array) ($sheet['col_widths'] ?? []));
+
+            $parts[] = '<Worksheet ss:Name="' . $sheetName . '">';
+            $parts[] = '<WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel"><PageSetup><Layout x:Orientation="Landscape"/></PageSetup></WorksheetOptions>';
+            $parts[] = '<Table>';
+
+            $colCount = max(count($headers), 1);
+            for ($i = 0; $i < $colCount; $i++) {
+                $px     = (int) ($colWidths[$i] ?? 72);
+                $width  = max(48, min(280, $px));
+                $excelW = round($width / 6.5, 1);
+                $parts[] = '<Column ss:Index="' . ($i + 1) . '" ss:AutoFitWidth="0" ss:Width="' . $excelW . '"/>';
+            }
+
+            $parts[] = '<Row ss:StyleID="Header">';
+            foreach ($headers as $h) {
+                $parts[] = '<Cell ss:StyleID="Header"><Data ss:Type="String">' . $esc($h) . '</Data></Cell>';
+            }
+            $parts[] = '</Row>';
+
+            foreach ($rows as $row) {
+                $parts[] = '<Row>';
+                foreach (array_values((array) $row) as $cell) {
+                    $parts[] = '<Cell ss:StyleID="Default"><Data ss:Type="String">' . $esc($cell) . '</Data></Cell>';
+                }
+                $parts[] = '</Row>';
+            }
+
+            $parts[] = '</Table>';
+            $parts[] = '</Worksheet>';
+        }
+
+        $parts[] = '</Workbook>';
+
+        $output = implode('', $parts);
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'application/vnd.ms-excel; charset=UTF-8');
+        $response->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"');
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}
+
+if (! function_exists('bag_flow_report_build_spreadsheet')) {
+    /**
+     * 기간별 봉투 수불 엑셀 통합문서 생성 (PhpSpreadsheet — 열 너비·병합 안정)
+     *
+     * @param list<array<string, mixed>> $reportRows
+     * @param list<string>               $metaLines
+     */
+    function bag_flow_report_build_spreadsheet(
+        string $lgName,
+        string $title,
+        array $metaLines,
+        array $reportRows
+    ): \PhpOffice\PhpSpreadsheet\Spreadsheet {
+        $spreadsheet = new \PhpOffice\PhpSpreadsheet\Spreadsheet();
+        $spreadsheet->getDefaultStyle()->getFont()->setName('맑은 고딕')->setSize(10);
+        $sheet = $spreadsheet->getActiveSheet();
+        $sheet->setTitle('수불현황');
+        $bodyFontSize = 10;
+
+        $lastCol = 'N';
+        $colWidths = [
+            'A' => 22.0,
+            'B' => 26.0,
+            'C' => 12.0,
+            'D' => 11.0,
+            'E' => 11.0,
+            'F' => 11.0,
+            'G' => 12.0,
+            'H' => 11.0,
+            'I' => 12.0,
+            'J' => 12.0,
+            'K' => 12.0,
+            'L' => 11.0,
+            'M' => 12.0,
+            'N' => 12.0,
+        ];
+        foreach ($colWidths as $col => $width) {
+            $sheet->getColumnDimension($col)->setWidth($width);
+            $sheet->getColumnDimension($col)->setAutoSize(false);
+        }
+
+        $r = 1;
+        if ($lgName !== '') {
+            $sheet->setCellValue("A{$r}", $lgName);
+            $sheet->getStyle("A{$r}")->getFont()->setSize(10)->getColor()->setRGB('666666');
+            $r++;
+        }
+
+        $sheet->setCellValue("A{$r}", $title);
+        $sheet->mergeCells("A{$r}:{$lastCol}{$r}");
+        $sheet->getStyle("A{$r}")->getFont()->setBold(true)->setSize($bodyFontSize);
+        $r++;
+
+        foreach ($metaLines as $line) {
+            $sheet->setCellValue("A{$r}", $line);
+            $sheet->mergeCells("A{$r}:{$lastCol}{$r}");
+            $sheet->getStyle("A{$r}")->getFont()->setSize(10)->getColor()->setRGB('555555');
+            $r++;
+        }
+
+        $r++;
+
+        $h1 = $r;
+        $h2 = $r + 1;
+
+        $sheet->setCellValue("A{$h1}", '일자');
+        $sheet->mergeCells("A{$h1}:A{$h2}");
+        $sheet->setCellValue("B{$h1}", '품목');
+        $sheet->mergeCells("B{$h1}:B{$h2}");
+        $sheet->setCellValue("C{$h1}", '전일');
+        $sheet->mergeCells("C{$h1}:C{$h2}");
+        $sheet->setCellValue("D{$h1}", '입고');
+        $sheet->mergeCells("D{$h1}:G{$h1}");
+        $sheet->setCellValue("H{$h1}", '출고');
+        $sheet->mergeCells("H{$h1}:M{$h1}");
+        $sheet->setCellValue("N{$h1}", '잔량');
+        $sheet->mergeCells("N{$h1}:N{$h2}");
+
+        $subHeaders = ['입고', '반품', '기타', '입계', '판매', '일반', '무료', '반품', '기타', '출계'];
+        foreach ($subHeaders as $i => $label) {
+            $col = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex(4 + $i);
+            $sheet->setCellValue("{$col}{$h2}", $label);
+        }
+
+        $headerStyle = [
+            'font'      => ['bold' => true, 'size' => $bodyFontSize],
+            'alignment' => [
+                'horizontal' => \PhpOffice\PhpSpreadsheet\Style\Alignment::HORIZONTAL_CENTER,
+                'vertical'   => \PhpOffice\PhpSpreadsheet\Style\Alignment::VERTICAL_CENTER,
+                'wrapText'   => false,
+            ],
+            'fill' => [
+                'fillType' => \PhpOffice\PhpSpreadsheet\Style\Fill::FILL_SOLID,
+                'startColor' => ['rgb' => 'E9ECEF'],
+            ],
+            'borders' => [
+                'bottom' => ['borderStyle' => \PhpOffice\PhpSpreadsheet\Style\Border::BORDER_THIN],
+            ],
+        ];
+        $sheet->getStyle("A{$h1}:{$lastCol}{$h2}")->applyFromArray($headerStyle);
+
+        $dataRow = $h2 + 1;
+        foreach ($reportRows as $row) {
+            $rowType = (string) ($row['row_type'] ?? 'data');
+            if (! in_array($rowType, ['data', 'subtotal', 'grand'], true)) {
+                continue;
+            }
+
+            $sheet->fromArray([
+                (string) ($row['date'] ?? ''),
+                (string) ($row['item_name'] ?? ''),
+                (int) ($row['prev_stock'] ?? 0),
+                (int) ($row['recv_in'] ?? 0),
+                (int) ($row['recv_return'] ?? 0),
+                (int) ($row['recv_misc'] ?? 0),
+                (int) ($row['recv_total'] ?? 0),
+                (int) ($row['out_sale'] ?? 0),
+                (int) ($row['out_issue_gen'] ?? 0),
+                (int) ($row['out_issue_free'] ?? 0),
+                (int) ($row['out_return'] ?? 0),
+                (int) ($row['out_misc'] ?? 0),
+                (int) ($row['out_total'] ?? 0),
+                (int) ($row['balance'] ?? 0),
+            ], null, "A{$dataRow}", true);
+
+            $sheet->getStyle("C{$dataRow}:{$lastCol}{$dataRow}")
+                ->getNumberFormat()
+                ->setFormatCode('#,##0');
+            $sheet->getStyle("C{$dataRow}:{$lastCol}{$dataRow}")
+                ->getAlignment()
+                ->setHorizontal(\PhpOffice\PhpSpreadsheet\Style\Alignment::HORIZONTAL_RIGHT);
+            $sheet->getStyle("A{$dataRow}:B{$dataRow}")
+                ->getAlignment()
+                ->setHorizontal(\PhpOffice\PhpSpreadsheet\Style\Alignment::HORIZONTAL_LEFT)
+                ->setWrapText(false);
+            $sheet->getStyle("A{$dataRow}:{$lastCol}{$dataRow}")
+                ->getFont()
+                ->setSize($bodyFontSize);
+
+            if (in_array($rowType, ['subtotal', 'grand'], true)) {
+                $sheet->getStyle("A{$dataRow}:{$lastCol}{$dataRow}")->applyFromArray([
+                    'font' => ['bold' => true, 'size' => $bodyFontSize],
+                    'fill' => [
+                        'fillType' => \PhpOffice\PhpSpreadsheet\Style\Fill::FILL_SOLID,
+                        'startColor' => ['rgb' => 'FFF8E1'],
+                    ],
+                ]);
+            }
+
+            $dataRow++;
+        }
+
+        if ($dataRow > $h2 + 1) {
+            $sheet->getStyle('A' . ($h2 + 1) . ':' . $lastCol . ($dataRow - 1))
+                ->getBorders()
+                ->getAllBorders()
+                ->setBorderStyle(\PhpOffice\PhpSpreadsheet\Style\Border::BORDER_HAIR);
+        }
+
+        $sheet->getPageSetup()->setOrientation(\PhpOffice\PhpSpreadsheet\Worksheet\PageSetup::ORIENTATION_PORTRAIT);
+        $sheet->getPageSetup()->setPaperSize(\PhpOffice\PhpSpreadsheet\Worksheet\PageSetup::PAPERSIZE_A4);
+        $sheet->getPageSetup()->setFitToWidth(1);
+        $sheet->getPageSetup()->setFitToHeight(0);
+
+        return $spreadsheet;
+    }
+}
+
+if (! function_exists('export_bag_flow_report_excel')) {
+    /**
+     * 기간별 봉투 수불 (/bag/flow) — 인쇄와 동일한 헤더·2단 표 (xlsx, PhpSpreadsheet)
+     *
+     * @param list<array<string, mixed>> $reportRows
+     * @param list<string>               $metaLines
+     */
+    function export_bag_flow_report_excel(
+        string $filename,
+        string $lgName,
+        string $title,
+        array $metaLines,
+        array $reportRows
+    ): void {
+        $baseName = preg_replace('/\.[^.]+$/u', '', $filename);
+        $baseName = preg_replace('/[^\p{L}\p{N}_\-]+/u', '_', $baseName) ?? 'bag_flow';
+        $baseName = trim($baseName, '_') !== '' ? trim($baseName, '_') : 'bag_flow';
+        $filename = $baseName . '.xlsx';
+
+        $spreadsheet = bag_flow_report_build_spreadsheet($lgName, $title, $metaLines, $reportRows);
+        $writer = new \PhpOffice\PhpSpreadsheet\Writer\Xlsx($spreadsheet);
+
+        ob_start();
+        try {
+            $writer->save('php://output');
+        } catch (\Throwable $e) {
+            ob_end_clean();
+            $spreadsheet->disconnectWorksheets();
+            unset($spreadsheet);
+            throw $e;
+        }
+        $spreadsheet->disconnectWorksheets();
+        unset($spreadsheet);
+        $output = ob_get_clean();
+        if ($output === false) {
+            $output = '';
+        }
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet');
+        $asciiName = preg_replace('/[^\x20-\x7E]+/', '_', $filename) ?? 'bag_flow.xlsx';
+        $response->setHeader(
+            'Content-Disposition',
+            'attachment; filename="' . $asciiName . '"; filename*=UTF-8\'\'' . rawurlencode($filename)
+        );
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}
+
+if (! function_exists('export_xlsx')) {
+    /**
+     * Office Open XML(.xlsx) 브라우저 다운로드 (PhpSpreadsheet)
+     *
+     * @param string   $filename   저장 파일명(확장자는 .xlsx로 정규화)
+     * @param string   $sheetName  시트 이름(Excel 제한: 길이·일부 문자)
+     * @param string[] $headers    컬럼 헤더
+     * @param array    $rows       데이터 행(각 행은 배열)
+     */
+    function export_xlsx(string $filename, string $sheetName, array $headers, array $rows): void
+    {
+        $filename = preg_replace('/\.[^.]+$/u', '', $filename) . '.xlsx';
+
+        $safeSheet = str_replace(['/', '\\', '?', '*', '[', ']'], '', $sheetName);
+        $safeSheet = function_exists('mb_substr')
+            ? mb_substr($safeSheet, 0, 31, 'UTF-8')
+            : substr($safeSheet, 0, 31);
+        if ($safeSheet === '') {
+            $safeSheet = 'Sheet1';
+        }
+
+        $spreadsheet = new \PhpOffice\PhpSpreadsheet\Spreadsheet();
+        $sheet = $spreadsheet->getActiveSheet();
+        $sheet->setTitle($safeSheet);
+
+        $data = [array_map(static fn ($v): string => (string) ($v ?? ''), array_values($headers))];
+        foreach ($rows as $row) {
+            $data[] = array_map(static fn ($v): string => (string) ($v ?? ''), array_values((array) $row));
+        }
+        $sheet->fromArray($data, null, 'A1', true);
+
+        $headerCount = max(1, count($headers));
+        $rowCount = max(1, count($data));
+        $lastCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($headerCount);
+        $fullRange = 'A1:' . $lastCol . $rowCount;
+
+        // 헤더/데이터 모두 좌측 정렬(요구사항)
+        $sheet->getStyle($fullRange)->getAlignment()->setHorizontal(
+            \PhpOffice\PhpSpreadsheet\Style\Alignment::HORIZONTAL_LEFT
+        );
+
+        // 가독성을 위해 기본 열 너비를 넓게 지정
+        for ($i = 1; $i <= $headerCount; $i++) {
+            $col = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($i);
+            $sheet->getColumnDimension($col)->setWidth(22);
+        }
+
+        $writer = new \PhpOffice\PhpSpreadsheet\Writer\Xlsx($spreadsheet);
+        ob_start();
+        try {
+            $writer->save('php://output');
+        } catch (\Throwable $e) {
+            ob_end_clean();
+            $spreadsheet->disconnectWorksheets();
+            unset($spreadsheet);
+            throw $e;
+        }
+        $spreadsheet->disconnectWorksheets();
+        unset($spreadsheet);
+        $output = ob_get_clean();
+        if ($output === false) {
+            $output = '';
+        }
+
+        $response = service('response');
+        $response->setHeader('Content-Type', 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet');
+        $response->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"');
+        $response->setHeader('Pragma', 'no-cache');
+        $response->setHeader('Cache-Control', 'no-store, no-cache, must-revalidate');
+        $response->setBody($output);
+        $response->send();
+        exit;
+    }
+}
--- a/app/Helpers/pii_encryption_helper.php
+++ b/app/Helpers/pii_encryption_helper.php
@@ -8,6 +8,7 @@ declare(strict_types=1);
 *
 * 저장 형식: 암호화된 값은 "ENC:" + base64(암호문) 으로 저장. "ENC:" 없으면 평문(기존)으로 간주.
 */
+
 if (! function_exists('pii_encrypt')) {
    function pii_encrypt(?string $value): string
    {
@@ -21,9 +22,8 @@ if (! function_exists('pii_encrypt')) {
            }
            $encrypter = service('encrypter');
            $encrypted = $encrypter->encrypt($value);
-
            return 'ENC:' . base64_encode($encrypted);
-        } catch (Throwable) {
+        } catch (Throwable $e) {
            return $value;
        }
    }
@@ -44,13 +44,23 @@ if (! function_exists('pii_decrypt')) {
                return $value;
            }
            $encrypter = service('encrypter');
-            $raw       = base64_decode(substr($value, 4), true);
-            if ($raw === false) {
-                return $value;
+            $payload   = substr($value, 4);
+
+            // 현재 포맷: ENC: + base64(raw ciphertext)
+            $raw = base64_decode($payload, true);
+            if ($raw !== false) {
+                try {
+                    return $encrypter->decrypt($raw);
+                } catch (Throwable $e) {
+                    // legacy 포맷 재시도
+                }
            }

-            return $encrypter->decrypt($raw);
-        } catch (Throwable) {
+            // 레거시 포맷 호환:
+            // - ENC: + encrypter 반환값(rawData=false 환경 등) 또는
+            // - ENC: + 기타 문자열 포맷
+            return $encrypter->decrypt($payload);
+        } catch (Throwable $e) {
            return $value;
        }
    }
--- a/app/Libraries/BagAnalyticsReportBuilder.php
+++ b/app/Libraries/BagAnalyticsReportBuilder.php
@@ -0,0 +1,660 @@
+<?php
+
+declare(strict_types=1);
+
+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
+{
+    private \CodeIgniter\Database\BaseConnection $db;
+
+    /** @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}>
+     */
+    public static function seasonCatalog(): array
+    {
+        return [
+            'spring' => ['label' => '봄', 'months_label' => '3~5월', 'months' => [3, 4, 5], 'cross_year' => false],
+            'summer' => ['label' => '여름', 'months_label' => '6~8월', 'months' => [6, 7, 8], 'cross_year' => false],
+            'autumn' => ['label' => '가을', 'months_label' => '9~11월', 'months' => [9, 10, 11], 'cross_year' => false],
+            'winter' => ['label' => '겨울', 'months_label' => '전년12·1~2월', 'months' => [12, 1, 2], 'cross_year' => true],
+        ];
+    }
+
+    public static function normalizeSeason(string $season): string
+    {
+        $raw = trim($season);
+        $aliases = [
+            '봄' => 'spring',
+            '여름' => 'summer',
+            '가을' => 'autumn',
+            '겨울' => 'winter',
+        ];
+        $key = $aliases[$raw] ?? strtolower($raw);
+        $catalog = self::seasonCatalog();
+
+        return isset($catalog[$key]) ? $key : 'spring';
+    }
+
+    public function __construct(?\CodeIgniter\Database\BaseConnection $db = null)
+    {
+        $this->db = $db ?? \Config\Database::connect();
+    }
+
+    /**
+     * @return array{
+     *   gugunOptions: list<array{code: string, name: string}>,
+     *   agencies: list<object>,
+     *   lgName: string,
+     *   gugunLabel: string
+     * }
+     */
+    public function loadFilterOptions(int $lgIdx): array
+    {
+        $lgRow = model(\App\Models\LocalGovernmentModel::class)->find($lgIdx);
+        $lgName = $lgRow ? trim((string) ($lgRow->lg_name ?? '')) : '';
+
+        $gugunRows = $this->db->query("
+            SELECT DISTINCT ds_gugun_code AS code
+            FROM designated_shop
+            WHERE ds_lg_idx = ? AND ds_gugun_code != ''
+            ORDER BY ds_gugun_code
+        ", [$lgIdx])->getResultArray();
+
+        $gugunOptions = [['code' => '', 'name' => '전체']];
+        foreach ($gugunRows as $row) {
+            $code = trim((string) ($row['code'] ?? ''));
+            if ($code === '') {
+                continue;
+            }
+            $gugunOptions[] = ['code' => $code, 'name' => $this->gugunLabel($lgIdx, $code)];
+        }
+
+        $agencies = model(\App\Models\SalesAgencyModel::class)
+            ->where('sa_lg_idx', $lgIdx)
+            ->orderForDisplay()
+            ->findAll();
+
+        return [
+            'gugunOptions' => $gugunOptions,
+            'agencies'     => $agencies,
+            'lgName'       => $lgName,
+            'gugunLabel'   => '',
+        ];
+    }
+
+    /**
+     * @return array{
+     *   rows: list<array<string, mixed>>,
+     *   months: list<int>,
+     *   prevYear: int,
+     *   year: int
+     * }
+     */
+    public function buildYearOverYear(
+        int $lgIdx,
+        int $year,
+        string $gugunCode,
+        int $dsIdx,
+        bool $queried
+    ): array {
+        $prevYear = $year - 1;
+        $months = range(1, 12);
+        if (! $queried) {
+            return ['rows' => [], 'months' => $months, 'prevYear' => $prevYear, 'year' => $year];
+        }
+
+        $this->loadBagNames($lgIdx);
+        $agg = $this->aggregateMonthlyByBag($lgIdx, $prevYear, $year, $gugunCode, $dsIdx);
+
+        $rows = [];
+        $codesFromAgg = array_map(static fn ($c): string => (string) $c, array_keys($agg));
+        foreach ($this->bagCodesForReport($lgIdx, $codesFromAgg) as $code) {
+            $code = (string) $code;
+            $name = $this->resolveBagName($code);
+            $rows[] = $this->yoyBlock($code, (string) $name, '수량', $agg, $prevYear, $year, $months, false);
+            $rows[] = $this->yoyBlock($code, (string) $name, '금액', $agg, $prevYear, $year, $months, true);
+        }
+
+        return ['rows' => $rows, 'months' => $months, 'prevYear' => $prevYear, 'year' => $year];
+    }
+
+    /**
+     * @return array{rows: list<array<string, mixed>>, meta: array<string, int>}
+     */
+    public function buildMonthlyTrend(
+        int $lgIdx,
+        string $baseYm,
+        string $trendBasis,
+        float $deviationMin,
+        string $gugunCode,
+        int $saIdx,
+        bool $queried
+    ): array {
+        $empty = ['rows' => [], 'meta' => ['shopCount' => 0, 'monthSalesShops' => 0]];
+        if (! $queried || ! preg_match('/^(\d{4})-(\d{2})$/', $baseYm, $m)) {
+            return $empty;
+        }
+
+        $year = (int) $m[1];
+        $month = (int) $m[2];
+        $shops = $this->loadShops($lgIdx, $gugunCode, $saIdx);
+        if ($shops === []) {
+            return $empty;
+        }
+
+        $monthlyByShop = $this->monthlyNetByShop($lgIdx, $year, $month, $gugunCode, $saIdx);
+        $avgByShop = $this->averageNetByShop($lgIdx, $year - 1, $gugunCode, $trendBasis, $month, $saIdx);
+        $prevYearSameMonth = $trendBasis === 'year_avg'
+            ? $this->monthlyNetByShop($lgIdx, $year - 1, $month, $gugunCode, $saIdx)
+            : [];
+
+        $rows = [];
+        $monthSalesShops = 0;
+        foreach ($shops as $shop) {
+            $sid = (int) ($shop['ds_idx'] ?? 0);
+            $monthly = (float) ($monthlyByShop[$sid] ?? 0.0);
+            $avg = (float) ($avgByShop[$sid] ?? 0.0);
+            if ($trendBasis === 'year_avg' && $avg <= 0) {
+                $avg = (float) ($prevYearSameMonth[$sid] ?? 0.0);
+            }
+            if ($monthly > 0) {
+                $monthSalesShops++;
+            }
+            $diff = $monthly - $avg;
+            $pct = $avg > 0 ? round(($diff / $avg) * 100, 2) : ($monthly > 0 ? 100.0 : 0.0);
+            // 편차 N% 이상 = |편차(%)| ≥ N (증가·감소 모두)
+            if ($deviationMin > 0 && abs($pct) < $deviationMin) {
+                continue;
+            }
+            $rows[] = [
+                'agency_name'  => (string) ($shop['agency_name'] ?? ''),
+                'shop_no'      => (string) ($shop['ds_shop_no'] ?? ''),
+                'shop_name'    => (string) ($shop['ds_name'] ?? ''),
+                'rep_name'     => (string) ($shop['ds_rep_name'] ?? ''),
+                'prev_avg'     => (int) round($avg),
+                'monthly_qty'  => (int) round($monthly),
+                'avg_diff'     => (int) round($diff),
+                'deviation_pct'=> $pct,
+                'designated_at'=> (string) ($shop['ds_designated_at'] ?? ''),
+            ];
+        }
+
+        usort($rows, static fn (array $a, array $b): int => strcmp((string) $a['shop_no'], (string) $b['shop_no']));
+
+        return [
+            'rows' => $rows,
+            'meta' => [
+                'shopCount'         => count($shops),
+                'monthSalesShops'   => $monthSalesShops,
+            ],
+        ];
+    }
+
+    /**
+     * @return list<array<string, mixed>>
+     */
+    public function buildSeasonalTrend(
+        int $lgIdx,
+        int $baseYear,
+        string $season,
+        float $deviationMin,
+        string $gugunCode,
+        bool $queried
+    ): array {
+        if (! $queried) {
+            return [];
+        }
+
+        $seasonKey = self::normalizeSeason($season);
+        $seasonDef = self::seasonCatalog()[$seasonKey];
+        $months = $seasonDef['months'];
+
+        $saIdx = 0;
+        $shops = $this->loadShops($lgIdx, $gugunCode, $saIdx);
+        if ($shops === []) {
+            return [];
+        }
+
+        $crossYear = (bool) ($seasonDef['cross_year'] ?? false);
+        $currentByShop = $this->seasonalNetByShop($lgIdx, $baseYear, $months, $gugunCode, $saIdx, $crossYear);
+        $prevByShop = $this->seasonalNetByShop($lgIdx, $baseYear - 1, $months, $gugunCode, $saIdx, $crossYear);
+
+        $rows = [];
+        foreach ($shops as $shop) {
+            $sid = (int) ($shop['ds_idx'] ?? 0);
+            $curr = (float) ($currentByShop[$sid] ?? 0.0);
+            $prev = (float) ($prevByShop[$sid] ?? 0.0);
+            $diff = $curr - $prev;
+            $pct = $prev > 0 ? round(($diff / $prev) * 100, 2) : ($curr > 0 ? 100.0 : 0.0);
+            if ($deviationMin > 0 && abs($pct) < $deviationMin) {
+                continue;
+            }
+            $rows[] = [
+                'agency_name'   => (string) ($shop['agency_name'] ?? ''),
+                'shop_name'     => (string) ($shop['ds_name'] ?? ''),
+                'shop_no'       => (string) ($shop['ds_shop_no'] ?? ''),
+                'rep_name'      => (string) ($shop['ds_rep_name'] ?? ''),
+                'prev_season_avg'=> (int) round($prev),
+                'base_season_avg'=> (int) round($curr),
+                'avg_diff'      => (int) round($diff),
+                'deviation_pct' => $pct,
+                'designated_at' => (string) ($shop['ds_designated_at'] ?? ''),
+            ];
+        }
+
+        usort($rows, static fn (array $a, array $b): int => strcmp((string) $a['shop_no'], (string) $b['shop_no']));
+
+        return $rows;
+    }
+
+    private function gugunLabel(int $lgIdx, string $code): string
+    {
+        static $cache = [];
+        $key = $lgIdx . ':' . $code;
+        if (isset($cache[$key])) {
+            return $cache[$key];
+        }
+        $row = $this->db->table('code_detail cd')
+            ->select('cd.cd_name')
+            ->join('code_kind ck', 'ck.ck_idx = cd.cd_ck_idx', 'inner')
+            ->where('ck.ck_code', 'G')
+            ->where('cd.cd_lg_idx', $lgIdx)
+            ->where('cd.cd_code', $code)
+            ->get()
+            ->getRowArray();
+        $cache[$key] = trim((string) ($row['cd_name'] ?? $code));
+
+        return $cache[$key];
+    }
+
+    private function resolveBagName(string $code): string
+    {
+        if (isset($this->bagNames[$code])) {
+            return (string) $this->bagNames[$code];
+        }
+        if (ctype_digit($code) && isset($this->bagNames[(int) $code])) {
+            return (string) $this->bagNames[(int) $code];
+        }
+
+        return $code;
+    }
+
+    private function loadBagNames(int $lgIdx): void
+    {
+        if ($this->bagNames !== []) {
+            return;
+        }
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        if (! $kindO) {
+            return;
+        }
+        foreach (model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx) as $d) {
+            $code = trim((string) ($d->cd_code ?? ''));
+            if ($code !== '') {
+                $this->bagNames[$code] = trim((string) ($d->cd_name ?? $code));
+            }
+        }
+    }
+
+    /**
+     * @param list<string> $codesFromAgg
+     * @return list<string>
+     */
+    private function bagCodesForReport(int $lgIdx, array $codesFromAgg): array
+    {
+        $this->loadBagNames($lgIdx);
+        $codes = array_keys($this->bagNames);
+        if ($codesFromAgg !== []) {
+            $merged = array_merge($codes, $codesFromAgg);
+            $codes = [];
+            foreach ($merged as $c) {
+                $codes[] = (string) $c;
+            }
+            $codes = array_values(array_unique($codes));
+            sort($codes, SORT_STRING);
+        } else {
+            $codes = array_map(static fn ($c): string => (string) $c, $codes);
+        }
+
+        return $codes;
+    }
+
+    /**
+     * @return array<string, array<int, array<int, array{qty: float, amt: float}>>>
+     */
+    private function aggregateMonthlyByBag(
+        int $lgIdx,
+        int $fromYear,
+        int $toYear,
+        string $gugunCode,
+        int $dsIdx
+    ): array {
+        $saleQty = $this->saleQtySql();
+        $sql = "
+            SELECT bs.bs_bag_code AS bag_code, YEAR(bs.bs_sale_date) AS y, MONTH(bs.bs_sale_date) AS m,
+                   SUM({$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 = ?
+              AND YEAR(bs.bs_sale_date) BETWEEN ? AND ?
+        ";
+        $params = [$lgIdx, $fromYear, $toYear];
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($dsIdx > 0) {
+            $sql .= ' AND bs.bs_ds_idx = ?';
+            $params[] = $dsIdx;
+        }
+        $sql .= ' GROUP BY bs.bs_bag_code, YEAR(bs.bs_sale_date), MONTH(bs.bs_sale_date)';
+
+        $agg = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $row) {
+            $code = (string) ($row['bag_code'] ?? '');
+            $y = (int) ($row['y'] ?? 0);
+            $m = (int) ($row['m'] ?? 0);
+            if ($code === '' || $y <= 0 || $m <= 0) {
+                continue;
+            }
+            $agg[$code][$y][$m] = [
+                'qty' => (float) ($row['sale_qty'] ?? 0),
+                'amt' => (float) ($row['sale_amt'] ?? 0),
+            ];
+        }
+
+        return $agg;
+    }
+
+    /**
+     * @param array<string, array<int, array<int, array{qty: float, amt: float}>>> $agg
+     * @param list<int> $months
+     * @return array<string, mixed>
+     */
+    private function yoyBlock(
+        string $code,
+        string $name,
+        string $section,
+        array $agg,
+        int $prevYear,
+        int $year,
+        array $months,
+        bool $useAmount
+    ): array {
+        $key = $useAmount ? 'amt' : 'qty';
+        $lines = [];
+        foreach ([$prevYear => (string) $prevYear . '년', $year => (string) $year . '년', 0 => '증감'] as $y => $label) {
+            $monthVals = [];
+            $total = 0.0;
+            foreach ($months as $mo) {
+                $v = 0.0;
+                if ($y === 0) {
+                    $p = (float) ($agg[$code][$prevYear][$mo][$key] ?? 0);
+                    $c = (float) ($agg[$code][$year][$mo][$key] ?? 0);
+                    $v = $c - $p;
+                } else {
+                    $v = (float) ($agg[$code][$y][$mo][$key] ?? 0);
+                }
+                $monthVals[$mo] = (int) round($v);
+                $total += $v;
+            }
+            $lines[] = ['label' => $label, 'months' => $monthVals, 'total' => (int) round($total)];
+        }
+
+        return [
+            'bag_code' => $code,
+            'bag_name' => $name,
+            'section'  => $section,
+            'lines'    => $lines,
+        ];
+    }
+
+    /**
+     * @return list<array<string, mixed>>
+     */
+    /**
+     * @return array<string, string> 구·군코드 → 대행소명
+     */
+    private function agencyNameByGugun(int $lgIdx): array
+    {
+        $best = [];
+        foreach ($this->db->query("
+            SELECT TRIM(bo.bo_gugun_code) AS code, bo.bo_agency_idx AS sa_idx, COUNT(*) AS cnt
+            FROM bag_order bo
+            WHERE bo.bo_lg_idx = ?
+              AND bo.bo_status = 'normal'
+              AND bo.bo_agency_idx IS NOT NULL
+              AND TRIM(bo.bo_gugun_code) != ''
+            GROUP BY TRIM(bo.bo_gugun_code), bo.bo_agency_idx
+        ", [$lgIdx])->getResultArray() as $row) {
+            $code = (string) ($row['code'] ?? '');
+            $cnt = (int) ($row['cnt'] ?? 0);
+            if ($code === '') {
+                continue;
+            }
+            if (! isset($best[$code]) || $cnt > $best[$code]['cnt']) {
+                $best[$code] = ['cnt' => $cnt, 'sa_idx' => (int) ($row['sa_idx'] ?? 0)];
+            }
+        }
+
+        $names = [];
+        foreach ($best as $code => $info) {
+            $sa = model(\App\Models\SalesAgencyModel::class)->find($info['sa_idx']);
+            $names[$code] = $sa ? trim((string) ($sa->sa_name ?? '')) : '';
+        }
+
+        return $names;
+    }
+
+    private function loadShops(int $lgIdx, string $gugunCode, int $saIdx = 0): array
+    {
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $agencyByGugun = $this->agencyNameByGugun($lgIdx);
+
+        $sql = '
+            SELECT ds.ds_idx, ds.ds_shop_no, ds.ds_name, ds.ds_rep_name, ds.ds_designated_at,
+                   ds.ds_gugun_code';
+        if ($hasDsSa) {
+            $sql .= ', ds.ds_sa_idx';
+        }
+        $sql .= '
+            FROM designated_shop ds
+            WHERE ds.ds_lg_idx = ? AND ds.ds_state = 1
+        ';
+        $params = [$lgIdx];
+
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' AND ds.ds_sa_idx = ?';
+            $params[] = $saIdx;
+        }
+        $sql .= ' ORDER BY ds.ds_shop_no ASC, ds.ds_idx ASC';
+
+        $rows = $this->db->query($sql, $params)->getResultArray();
+        $saNames = [];
+        if ($hasDsSa) {
+            foreach (model(\App\Models\SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->findAll() as $sa) {
+                $saNames[(int) ($sa->sa_idx ?? 0)] = trim((string) ($sa->sa_name ?? ''));
+            }
+        }
+
+        foreach ($rows as &$row) {
+            $name = '';
+            if ($hasDsSa) {
+                $saidx = (int) ($row['ds_sa_idx'] ?? 0);
+                $name = $saNames[$saidx] ?? '';
+            }
+            if ($name === '') {
+                $code = trim((string) ($row['ds_gugun_code'] ?? ''));
+                $name = $agencyByGugun[$code] ?? '';
+            }
+            $row['agency_name'] = $name;
+        }
+        unset($row);
+
+        return $rows;
+    }
+
+    /**
+     * @return array<int, float>
+     */
+    private function monthlyNetByShop(int $lgIdx, int $year, int $month, string $gugunCode, int $saIdx = 0): array
+    {
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $saleQty = $this->saleQtySql();
+        $sql = "
+            SELECT bs.bs_ds_idx AS ds_idx,
+                   SUM({$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) = ?
+              AND bs.bs_ds_idx IS NOT NULL
+        ";
+        $params = [$lgIdx, $year, $month];
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' AND ds.ds_sa_idx = ?';
+            $params[] = $saIdx;
+        }
+        $sql .= ' GROUP BY bs.bs_ds_idx';
+
+        $map = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $row) {
+            $map[(int) ($row['ds_idx'] ?? 0)] = (float) ($row['sale_qty'] ?? 0);
+        }
+
+        return $map;
+    }
+
+    /**
+     * @return array<int, float>
+     */
+    private function averageNetByShop(
+        int $lgIdx,
+        int $year,
+        string $gugunCode,
+        string $trendBasis,
+        int $refMonth,
+        int $saIdx = 0
+    ): array {
+        if ($trendBasis === 'month') {
+            return $this->monthlyNetByShop($lgIdx, $year, $refMonth, $gugunCode, $saIdx);
+        }
+
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $saleQty = $this->saleQtySql();
+        $sql = "
+            SELECT bs.bs_ds_idx AS ds_idx,
+                   SUM({$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) = ?
+              AND bs.bs_ds_idx IS NOT NULL
+        ";
+        $params = [$lgIdx, $year];
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' AND ds.ds_sa_idx = ?';
+            $params[] = $saIdx;
+        }
+        $sql .= ' GROUP BY bs.bs_ds_idx';
+
+        $map = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $row) {
+            $map[(int) ($row['ds_idx'] ?? 0)] = (float) ($row['avg_qty'] ?? 0);
+        }
+
+        return $map;
+    }
+
+    /**
+     * @param list<int> $months
+     * @return array<int, float>
+     */
+    private function seasonalNetByShop(
+        int $lgIdx,
+        int $year,
+        array $months,
+        string $gugunCode,
+        int $saIdx = 0,
+        bool $crossYearWinter = false
+    ): array {
+        if ($months === []) {
+            return [];
+        }
+
+        $divisor = count($months);
+        $saleQty = $this->saleQtySql();
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+
+        if ($crossYearWinter) {
+            $sql = "
+                SELECT bs.bs_ds_idx AS ds_idx,
+                       SUM({$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 bs.bs_ds_idx IS NOT NULL
+                  AND (
+                    (YEAR(bs.bs_sale_date) = ? AND MONTH(bs.bs_sale_date) = 12)
+                    OR (YEAR(bs.bs_sale_date) = ? AND MONTH(bs.bs_sale_date) IN (1, 2))
+                  )
+            ";
+            $params = [$divisor, $lgIdx, $year - 1, $year];
+        } else {
+            $placeholders = implode(',', array_fill(0, count($months), '?'));
+            $sql = "
+                SELECT bs.bs_ds_idx AS ds_idx,
+                       SUM({$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) = ?
+                  AND MONTH(bs.bs_sale_date) IN ({$placeholders})
+                  AND bs.bs_ds_idx IS NOT NULL
+            ";
+            $params = array_merge([$divisor], [$lgIdx, $year], $months);
+        }
+
+        if ($gugunCode !== '') {
+            $sql .= ' AND ds.ds_gugun_code = ?';
+            $params[] = $gugunCode;
+        }
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' AND ds.ds_sa_idx = ?';
+            $params[] = $saIdx;
+        }
+        $sql .= ' GROUP BY bs.bs_ds_idx';
+
+        $map = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $row) {
+            $map[(int) ($row['ds_idx'] ?? 0)] = (float) ($row['avg_qty'] ?? 0);
+        }
+
+        return $map;
+    }
+}
--- a/app/Libraries/BagFlowReportBuilder.php
+++ b/app/Libraries/BagFlowReportBuilder.php
@@ -0,0 +1,463 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+/**
+ * 기간별 봉투 수불 현황 집계 (bag/flow)
+ */
+class BagFlowReportBuilder
+{
+    private \CodeIgniter\Database\BaseConnection $db;
+
+    public function __construct(?\CodeIgniter\Database\BaseConnection $db = null)
+    {
+        $this->db = $db ?? \Config\Database::connect();
+    }
+
+    private static function bagCodeKey(mixed $code): string
+    {
+        return (string) $code;
+    }
+
+    /**
+     * @return array{
+     *   rows: list<array<string, mixed>>,
+     *   bagKindLabels: array<string, string>,
+     *   queried: bool
+     * }
+     */
+    public function build(
+        int $lgIdx,
+        string $startDate,
+        string $endDate,
+        string $aggMode,
+        string $bagCodeFilter,
+        string $bagKindFilter,
+        int $saIdx,
+        bool $queried
+    ): array {
+        $bagKindLabels = $this->loadBagKindLabels();
+        $products = $this->loadProducts($lgIdx, $bagCodeFilter, $bagKindFilter);
+        if ($products === [] || ! $queried) {
+            return ['rows' => [], 'bagKindLabels' => $bagKindLabels, 'queried' => $queried];
+        }
+
+        $codes = array_keys($products);
+        $dayBefore = date('Y-m-d', strtotime($startDate . ' -1 day'));
+        $openingRaw = $this->aggregateMovements($lgIdx, $codes, $saIdx, null, $dayBefore);
+        $opening = $this->collapseOpeningBalances($openingRaw);
+        $periodMoves = $this->aggregateMovements($lgIdx, $codes, $saIdx, $startDate, $endDate);
+
+        if ($aggMode === 'daily') {
+            $rows = $this->buildDailyRows($products, $opening, $periodMoves, $startDate, $endDate, $bagKindLabels);
+        } else {
+            $rows = $this->buildPeriodRows($products, $opening, $periodMoves, $startDate, $endDate, $bagKindLabels);
+        }
+
+        return ['rows' => $rows, 'bagKindLabels' => $bagKindLabels, 'queried' => true];
+    }
+
+    /**
+     * @return array<string, string> code => name
+     */
+    private function loadProducts(int $lgIdx, string $bagCodeFilter, string $bagKindFilter): array
+    {
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        if (! $kindO) {
+            return [];
+        }
+        $details = model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx);
+        $products = [];
+        foreach ($details as $d) {
+            $code = (string) ($d->cd_code ?? '');
+            if ($code === '') {
+                continue;
+            }
+            if ($bagCodeFilter !== '' && $code !== $bagCodeFilter) {
+                continue;
+            }
+            if ($bagKindFilter !== '' && ! str_starts_with($code, $bagKindFilter)) {
+                continue;
+            }
+            $products[self::bagCodeKey($code)] = (string) ($d->cd_name ?? $code);
+        }
+
+        return $products;
+    }
+
+    /**
+     * @return array<string, string>
+     */
+    private function loadBagKindLabels(): array
+    {
+        $kindE = model(\App\Models\CodeKindModel::class)->where('ck_code', 'E')->first();
+        if (! $kindE) {
+            return [];
+        }
+        $labels = [];
+        foreach (model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindE->ck_idx, true, null) as $d) {
+            $labels[(string) $d->cd_code] = (string) $d->cd_name;
+        }
+
+        return $labels;
+    }
+
+    /**
+     * @param list<string> $codes
+     * @return array<string, array<string, array<string, int>>> bag_code => date => metrics
+     */
+    private function aggregateMovements(
+        int $lgIdx,
+        array $codes,
+        int $saIdx,
+        ?string $fromDate,
+        ?string $toDate
+    ): array {
+        if ($codes === []) {
+            return [];
+        }
+
+        $buckets = [];
+        $ensure = static function (string $code, string $date) use (&$buckets): array {
+            if (! isset($buckets[$code][$date])) {
+                $buckets[$code][$date] = self::emptyMetrics();
+            }
+
+            return $buckets[$code][$date];
+        };
+
+        $hasMisc = $this->db->query("SHOW TABLES LIKE 'bag_misc_flow'")->getNumRows() > 0;
+        $hasDsSa = $this->db->fieldExists('ds_sa_idx', 'designated_shop');
+        $codePlaceholders = implode(',', array_fill(0, count($codes), '?'));
+
+        // 입고(발주 입고)
+        $sql = "
+            SELECT br_bag_code AS bag_code, br_receive_date AS mv_date, SUM(br_qty_sheet) AS qty
+            FROM bag_receiving
+            WHERE br_lg_idx = ? AND br_bag_code IN ({$codePlaceholders})
+        ";
+        $params = array_merge([$lgIdx], $codes);
+        if ($fromDate !== null) {
+            $sql .= ' AND br_receive_date >= ?';
+            $params[] = $fromDate;
+        }
+        if ($toDate !== null) {
+            $sql .= ' AND br_receive_date <= ?';
+            $params[] = $toDate;
+        }
+        $sql .= ' GROUP BY br_bag_code, br_receive_date';
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $date = (string) $row->mv_date;
+            $m = $ensure($code, $date);
+            $m['recv_in'] += (int) $row->qty;
+            $buckets[$code][$date] = $m;
+        }
+
+        // 판매·반품(반품=입고)
+        $sql = "
+            SELECT bs.bs_bag_code AS bag_code, bs.bs_sale_date AS mv_date, bs.bs_type AS mv_type,
+                   SUM(ABS(bs.bs_qty)) AS qty
+            FROM bag_sale bs
+        ";
+        if ($saIdx > 0 && $hasDsSa) {
+            $sql .= ' INNER JOIN designated_shop ds ON ds.ds_idx = bs.bs_ds_idx AND ds.ds_sa_idx = ?';
+        }
+        $sql .= " WHERE bs.bs_lg_idx = ? AND bs.bs_bag_code IN ({$codePlaceholders})";
+        $params = $saIdx > 0 && $hasDsSa ? [$saIdx, $lgIdx] : [$lgIdx];
+        $params = array_merge($params, $codes);
+        if ($fromDate !== null) {
+            $sql .= ' AND bs.bs_sale_date >= ?';
+            $params[] = $fromDate;
+        }
+        if ($toDate !== null) {
+            $sql .= ' AND bs.bs_sale_date <= ?';
+            $params[] = $toDate;
+        }
+        $sql .= ' GROUP BY bs.bs_bag_code, bs.bs_sale_date, bs.bs_type';
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $date = (string) $row->mv_date;
+            $qty = (int) $row->qty;
+            $m = $ensure($code, $date);
+            $type = (string) $row->mv_type;
+            if ($type === 'return') {
+                $m['recv_return'] += $qty;
+            } else {
+                $m['out_sale'] += $qty;
+            }
+            $buckets[$code][$date] = $m;
+        }
+
+        // 불출
+        $sql = "
+            SELECT bi2_bag_code AS bag_code, bi2_issue_date AS mv_date, bi2_issue_type AS issue_type,
+                   SUM(bi2_qty) AS qty
+            FROM bag_issue
+            WHERE bi2_lg_idx = ? AND bi2_status = 'normal' AND bi2_bag_code IN ({$codePlaceholders})
+        ";
+        $params = array_merge([$lgIdx], $codes);
+        if ($fromDate !== null) {
+            $sql .= ' AND bi2_issue_date >= ?';
+            $params[] = $fromDate;
+        }
+        if ($toDate !== null) {
+            $sql .= ' AND bi2_issue_date <= ?';
+            $params[] = $toDate;
+        }
+        $sql .= ' GROUP BY bi2_bag_code, bi2_issue_date, bi2_issue_type';
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $date = (string) $row->mv_date;
+            $qty = (int) $row->qty;
+            $m = $ensure($code, $date);
+            $issueType = (string) $row->issue_type;
+            if (str_contains($issueType, '무료')) {
+                $m['out_issue_free'] += $qty;
+            } else {
+                $m['out_issue_gen'] += $qty;
+            }
+            $buckets[$code][$date] = $m;
+        }
+
+        if ($hasMisc) {
+            $sql = "
+                SELECT bmf_bag_code AS bag_code, bmf_date AS mv_date, bmf_type AS mv_type,
+                       SUM(bmf_qty) AS qty
+                FROM bag_misc_flow
+                WHERE bmf_lg_idx = ? AND bmf_bag_code IN ({$codePlaceholders})
+            ";
+            $params = array_merge([$lgIdx], $codes);
+            if ($fromDate !== null) {
+                $sql .= ' AND bmf_date >= ?';
+                $params[] = $fromDate;
+            }
+            if ($toDate !== null) {
+                $sql .= ' AND bmf_date <= ?';
+                $params[] = $toDate;
+            }
+            $sql .= ' GROUP BY bmf_bag_code, bmf_date, bmf_type';
+            foreach ($this->db->query($sql, $params)->getResult() as $row) {
+                $code = (string) $row->bag_code;
+                $date = (string) $row->mv_date;
+                $qty = (int) $row->qty;
+                $m = $ensure($code, $date);
+                if ((string) $row->mv_type === 'in') {
+                    $m['recv_misc'] += $qty;
+                } else {
+                    $m['out_misc'] += $qty;
+                }
+                $buckets[$code][$date] = $m;
+            }
+        }
+
+        $normalized = [];
+        foreach ($buckets as $code => $byDate) {
+            $key = self::bagCodeKey($code);
+            foreach ($byDate as $date => $m) {
+                $normalized[$key][$date] = self::finalizeMetrics($m);
+            }
+        }
+
+        return $normalized;
+    }
+
+    /**
+     * @param array<string, string> $products
+     * @param array<string, array<string, int>> $opening date key '_open'
+     * @param array<string, array<string, array<string, int>>> $periodMoves
+     * @param array<string, string> $bagKindLabels
+     * @return list<array<string, mixed>>
+     */
+    private function buildPeriodRows(
+        array $products,
+        array $opening,
+        array $periodMoves,
+        string $startDate,
+        string $endDate,
+        array $bagKindLabels
+    ): array {
+        $periodKey = $startDate . '~' . $endDate;
+        $grouped = [];
+        foreach ($products as $codeKey => $name) {
+            $code = self::bagCodeKey($codeKey);
+            $kind = strlen($code) >= 2 ? substr($code, 0, 2) : '';
+            $grouped[$kind][] = ['code' => $code, 'name' => $name];
+        }
+        ksort($grouped);
+
+        $rows = [];
+        $grand = self::emptyMetrics();
+        $grand['row_type'] = 'grand';
+        $grand['date'] = '';
+        $grand['item_name'] = '총계';
+
+        foreach ($grouped as $kind => $items) {
+            $sub = self::emptyMetrics();
+            $sub['row_type'] = 'subtotal';
+            $sub['date'] = '';
+            $sub['item_name'] = ($bagKindLabels[$kind] ?? '기타') . ' 소계';
+
+            foreach ($items as $item) {
+                $code = self::bagCodeKey($item['code']);
+                $m = self::emptyMetrics();
+                foreach ($periodMoves[$code] ?? [] as $dayMetrics) {
+                    $m = self::mergeMetrics($m, $dayMetrics);
+                }
+                $m = self::finalizeMetrics($m);
+                $m['prev_stock'] = (int) ($opening[$code] ?? 0);
+                $m['balance'] = $m['prev_stock'] + $m['recv_total'] - $m['out_total'];
+                $m['row_type'] = 'data';
+                $m['date'] = $periodKey;
+                $m['item_name'] = $item['name'];
+                $m['bag_code'] = $code;
+                $m['bag_kind'] = $kind;
+                $rows[] = $m;
+                $sub = self::mergeMetrics($sub, $m);
+            }
+
+            $sub = self::finalizeMetrics($sub);
+            $sub['balance'] = $sub['prev_stock'] + $sub['recv_total'] - $sub['out_total'];
+            $rows[] = $sub;
+            $grand = self::mergeMetrics($grand, $sub);
+        }
+
+        $grand = self::finalizeMetrics($grand);
+        $grand['balance'] = $grand['prev_stock'] + $grand['recv_total'] - $grand['out_total'];
+        $rows[] = $grand;
+
+        return $rows;
+    }
+
+    /**
+     * @param array<string, array<string, array<string, int>>> $openingRaw
+     * @return array<string, int> bag_code => 전일(기간 전) 재고
+     */
+    private function collapseOpeningBalances(array $openingRaw): array
+    {
+        $out = [];
+        foreach ($openingRaw as $code => $byDate) {
+            $net = self::emptyMetrics();
+            foreach ($byDate as $m) {
+                $net = self::mergeMetrics($net, $m);
+            }
+            $net = self::finalizeMetrics($net);
+            $out[self::bagCodeKey($code)] = $net['recv_total'] - $net['out_total'];
+        }
+
+        return $out;
+    }
+
+    /**
+     * @param array<string, string> $products
+     * @param array<string, array<string, array<string, int>>> $opening
+     * @param array<string, array<string, array<string, int>>> $periodMoves
+     * @param array<string, string> $bagKindLabels
+     * @return list<array<string, mixed>>
+     */
+    private function buildDailyRows(
+        array $products,
+        array $opening,
+        array $periodMoves,
+        string $startDate,
+        string $endDate,
+        array $bagKindLabels
+    ): array {
+        $dates = [];
+        $cursor = strtotime($startDate);
+        $endTs = strtotime($endDate);
+        while ($cursor <= $endTs) {
+            $dates[] = date('Y-m-d', $cursor);
+            $cursor = strtotime('+1 day', $cursor);
+        }
+
+        $rows = [];
+        foreach ($products as $codeKey => $name) {
+            $code = self::bagCodeKey($codeKey);
+            $kind = strlen($code) >= 2 ? substr($code, 0, 2) : '';
+            $running = (int) ($opening[$code] ?? 0);
+            foreach ($dates as $date) {
+                $dayM = $periodMoves[$code][$date] ?? self::emptyMetrics();
+                $dayM = self::finalizeMetrics($dayM);
+                $prev = $running;
+                $running = $prev + $dayM['recv_total'] - $dayM['out_total'];
+                $dayM['prev_stock'] = $prev;
+                $dayM['balance'] = $running;
+                $dayM['row_type'] = 'data';
+                $dayM['date'] = $date;
+                $dayM['item_name'] = $name;
+                $dayM['bag_code'] = $code;
+                $dayM['bag_kind'] = $kind;
+                if ($this->rowHasActivity($dayM)) {
+                    $rows[] = $dayM;
+                }
+            }
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @param array<string, int|float> $m
+     */
+    private function rowHasActivity(array $m): bool
+    {
+        foreach (['recv_in', 'recv_return', 'recv_misc', 'out_sale', 'out_issue_gen', 'out_issue_free', 'out_return', 'out_misc'] as $k) {
+            if ((int) ($m[$k] ?? 0) !== 0) {
+                return true;
+            }
+        }
+
+        return (int) ($m['prev_stock'] ?? 0) !== 0;
+    }
+
+    /**
+     * @return array<string, int>
+     */
+    private static function emptyMetrics(): array
+    {
+        return [
+            'prev_stock'     => 0,
+            'recv_in'        => 0,
+            'recv_return'    => 0,
+            'recv_misc'      => 0,
+            'recv_total'     => 0,
+            'out_sale'       => 0,
+            'out_issue_gen'  => 0,
+            'out_issue_free' => 0,
+            'out_return'     => 0,
+            'out_misc'       => 0,
+            'out_total'      => 0,
+            'balance'        => 0,
+        ];
+    }
+
+    /**
+     * @param array<string, int> $m
+     * @return array<string, int>
+     */
+    private static function finalizeMetrics(array $m): array
+    {
+        $m['recv_total'] = (int) $m['recv_in'] + (int) $m['recv_return'] + (int) $m['recv_misc'];
+        $m['out_total'] = (int) $m['out_sale'] + (int) $m['out_issue_gen'] + (int) $m['out_issue_free']
+            + (int) $m['out_return'] + (int) $m['out_misc'];
+
+        return $m;
+    }
+
+    /**
+     * @param array<string, int> $a
+     * @param array<string, int> $b
+     * @return array<string, int>
+     */
+    private static function mergeMetrics(array $a, array $b): array
+    {
+        foreach (self::emptyMetrics() as $k => $_) {
+            $a[$k] = (int) ($a[$k] ?? 0) + (int) ($b[$k] ?? 0);
+        }
+
+        return $a;
+    }
+}
--- a/app/Libraries/BagLotFlowBuilder.php
+++ b/app/Libraries/BagLotFlowBuilder.php
@@ -0,0 +1,900 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+/**
+ * LOT 수불 조회 (레거시 w_gd033a)
+ * — 바코드(팩/박스/낱장) 또는 LOT 번호로 일자·입출고처·구분 이력
+ */
+class BagLotFlowBuilder
+{
+    private \CodeIgniter\Database\BaseConnection $db;
+
+    public function __construct(?\CodeIgniter\Database\BaseConnection $db = null)
+    {
+        $this->db = $db ?? \Config\Database::connect();
+    }
+
+    /**
+     * @return array{
+     *   ok: bool,
+     *   message: string,
+     *   barcode: string,
+     *   unit: string,
+     *   bag_code: string,
+     *   bag_name: string,
+     *   lot_no: string,
+     *   box_code: string,
+     *   pack_code: string,
+     *   qty_box: int,
+     *   qty_pack: int,
+     *   qty_sheet: int,
+     *   rows: list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     * }
+     */
+    public function buildByBarcode(int $lgIdx, string $barcode, bool $queried): array
+    {
+        $empty = $this->emptyResult($barcode);
+        if (! $queried || trim($barcode) === '') {
+            return $empty;
+        }
+
+        $resolved = $this->resolveBarcode($lgIdx, trim($barcode));
+        if (! $resolved['ok']) {
+            return array_merge($empty, [
+                'message' => (string) ($resolved['message'] ?? '등록되지 않은 바코드입니다.'),
+            ]);
+        }
+
+        $rows = $this->collectFlowRows($lgIdx, $resolved);
+        usort($rows, static fn (array $a, array $b): int => ($a['sort_ts'] ?? 0) <=> ($b['sort_ts'] ?? 0));
+
+        return array_merge($empty, [
+            'ok'        => true,
+            'message'   => '',
+            'barcode'   => (string) ($resolved['barcode'] ?? $barcode),
+            'unit'      => (string) ($resolved['unit'] ?? ''),
+            'bag_code'  => (string) ($resolved['bag_code'] ?? ''),
+            'bag_name'  => (string) ($resolved['bag_name'] ?? ''),
+            'lot_no'    => (string) ($resolved['lot_no'] ?? ''),
+            'box_code'  => (string) ($resolved['box_code'] ?? ''),
+            'pack_code' => (string) ($resolved['pack_code'] ?? ''),
+            'qty_box'   => (int) ($resolved['qty_box'] ?? 0),
+            'qty_pack'  => (int) ($resolved['qty_pack'] ?? 0),
+            'qty_sheet' => (int) ($resolved['qty_sheet'] ?? 0),
+            'rows'      => $rows,
+        ]);
+    }
+
+    /**
+     * @return array<string, mixed>
+     */
+    public function buildByLotNo(int $lgIdx, string $lotNo, bool $queried): array
+    {
+        $empty = $this->emptyResult('');
+        if (! $queried || trim($lotNo) === '') {
+            return $empty;
+        }
+
+        $lotNo = trim($lotNo);
+        if (! $this->db->tableExists('bag_receiving_pack_code')) {
+            return array_merge($empty, ['message' => '바코드(팩) 데이터가 없습니다.']);
+        }
+
+        $packRows = $this->db->table('bag_receiving_pack_code')
+            ->select('brpc_pack_code, brpc_box_code, brpc_bag_code, brpc_bag_name, brpc_lot_no')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_lot_no', $lotNo)
+            ->limit(500)
+            ->get()
+            ->getResultArray();
+
+        if ($packRows === []) {
+            $order = $this->db->table('bag_order')
+                ->where('bo_lg_idx', $lgIdx)
+                ->where('bo_lot_no', $lotNo)
+                ->orderBy('bo_version', 'DESC')
+                ->get()
+                ->getRowArray();
+            if (! $order) {
+                return array_merge($empty, ['message' => '해당 LOT·바코드를 찾을 수 없습니다.', 'lot_no' => $lotNo]);
+            }
+
+            return $this->buildLotFromOrderOnly($lgIdx, $lotNo, $order);
+        }
+
+        $codes = [];
+        $bagCode = '';
+        $bagName = '';
+        foreach ($packRows as $p) {
+            $codes[] = (string) ($p['brpc_pack_code'] ?? '');
+            $box = (string) ($p['brpc_box_code'] ?? '');
+            if ($box !== '') {
+                $codes[] = $box;
+            }
+            if ($bagCode === '') {
+                $bagCode = (string) ($p['brpc_bag_code'] ?? '');
+                $bagName = (string) ($p['brpc_bag_name'] ?? '');
+            }
+        }
+        $codes = array_values(array_unique(array_filter($codes, static fn (string $c): bool => $c !== '')));
+
+        $rows = [];
+        foreach ($this->loadReceivingEventsForLot($lgIdx, $lotNo) as $ev) {
+            $rows[] = $ev;
+        }
+        foreach ($this->loadScanEventsForCodes($lgIdx, $codes) as $ev) {
+            $rows[] = $ev;
+        }
+        foreach ($this->loadReturnEventsForCodes($lgIdx, $codes) as $ev) {
+            $rows[] = $ev;
+        }
+
+        usort($rows, static fn (array $a, array $b): int => ($a['sort_ts'] ?? 0) <=> ($b['sort_ts'] ?? 0));
+        if (count($rows) > 500) {
+            $rows = array_slice($rows, -500);
+        }
+
+        return array_merge($empty, [
+            'ok'       => true,
+            'lot_no'   => $lotNo,
+            'bag_code' => $bagCode,
+            'bag_name' => $bagName,
+            'barcode'  => $lotNo,
+            'rows'     => $rows,
+        ]);
+    }
+
+    /**
+     * @return array<string, mixed>
+     */
+    private function emptyResult(string $barcode): array
+    {
+        return [
+            'ok'        => false,
+            'message'   => '',
+            'barcode'   => $barcode,
+            'unit'      => '',
+            'bag_code'  => '',
+            'bag_name'  => '',
+            'lot_no'    => '',
+            'box_code'  => '',
+            'pack_code' => '',
+            'qty_box'   => 0,
+            'qty_pack'  => 0,
+            'qty_sheet' => 0,
+            'rows'      => [],
+        ];
+    }
+
+    /**
+     * @return array{ok: bool, message?: string, barcode?: string, unit?: string, bag_code?: string, bag_name?: string, lot_no?: string, box_code?: string, pack_code?: string, pack_ids?: list<int>, qty_box?: int, qty_pack?: int, qty_sheet?: int}
+     */
+    private function resolveBarcode(int $lgIdx, string $barcode): array
+    {
+        if (! $this->db->tableExists('bag_receiving_pack_code')) {
+            return ['ok' => false, 'message' => '바코드(팩) 데이터가 없습니다.'];
+        }
+
+        $pack = $this->db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_pack_code', $barcode)
+            ->get()
+            ->getRowArray();
+        if ($pack) {
+            return $this->resolvedFromPackRow($barcode, '팩', $pack, 0, 1, (int) ($pack['brpc_sheet_qty'] ?? 0));
+        }
+
+        $boxRows = $this->db->table('bag_receiving_pack_code')
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_box_code', $barcode)
+            ->get()
+            ->getResultArray();
+        if ($boxRows !== []) {
+            $first = $boxRows[0];
+            $sheetQty = 0;
+            foreach ($boxRows as $row) {
+                $sheetQty += (int) ($row['brpc_sheet_qty'] ?? 0);
+            }
+
+            return $this->resolvedFromPackRow($barcode, '박스', $first, 1, count($boxRows), $sheetQty);
+        }
+
+        $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', $lgIdx)
+            ->where('brpc_sheet_start_code !=', '')
+            ->where('brpc_sheet_end_code !=', '')
+            ->limit(200)
+            ->get()
+            ->getResultArray();
+        foreach ($sheetRows as $row) {
+            $start = (string) ($row['brpc_sheet_start_code'] ?? '');
+            $end = (string) ($row['brpc_sheet_end_code'] ?? '');
+            if ($this->barcodeInRange($barcode, $start, $end)) {
+                return $this->resolvedFromPackRow($barcode, '낱장', $row, 0, 0, 1);
+            }
+        }
+
+        $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}
+     */
+    private function resolvedFromPackRow(string $barcode, string $unit, array $pack, int $qtyBox, int $qtyPack, int $qtySheet): array
+    {
+        return [
+            'ok'        => true,
+            'barcode'   => $barcode,
+            'unit'      => $unit,
+            'bag_code'  => (string) ($pack['brpc_bag_code'] ?? ''),
+            'bag_name'  => (string) ($pack['brpc_bag_name'] ?? ''),
+            'lot_no'    => (string) ($pack['brpc_lot_no'] ?? ''),
+            'box_code'  => (string) ($pack['brpc_box_code'] ?? ''),
+            'pack_code' => (string) ($pack['brpc_pack_code'] ?? ''),
+            'pack_ids'  => [(int) ($pack['brpc_idx'] ?? 0)],
+            'qty_box'   => $qtyBox,
+            'qty_pack'  => $qtyPack,
+            'qty_sheet' => $qtySheet,
+        ];
+    }
+
+    /**
+     * @param array<string, mixed> $resolved
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function collectFlowRows(int $lgIdx, array $resolved): array
+    {
+        $unit = (string) ($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 = [];
+        $barcode = trim((string) ($resolved['barcode'] ?? ''));
+        if ($barcode === '') {
+            return [];
+        }
+
+        $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[] = $ev;
+            }
+        }
+
+        foreach ($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;
+    }
+
+    /**
+     * 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}>
+     */
+    private function loadReceivingEventsByBrIdx(int $lgIdx, int $brIdx): array
+    {
+        $sql = "
+            SELECT r.br_receive_date, r.br_sender_name, r.br_regdate,
+                   o.bo_order_date, c.cp_name, sa.sa_name
+            FROM bag_receiving r
+            LEFT JOIN bag_order o ON o.bo_idx = r.br_bo_idx
+            LEFT JOIN company c ON c.cp_idx = o.bo_company_idx
+            LEFT JOIN sales_agency sa ON sa.sa_idx = o.bo_agency_idx
+            WHERE r.br_lg_idx = ? AND r.br_idx = ?
+            LIMIT 20
+        ";
+        $rows = [];
+        foreach ($this->db->query($sql, [$lgIdx, $brIdx])->getResultArray() as $r) {
+            $rows[] = $this->makeEvent(
+                (string) ($r['br_receive_date'] ?? ''),
+                (string) ($r['br_regdate'] ?? ''),
+                $this->pickSource($r, '입고처', 'sa_name', 'cp_name', 'br_sender_name'),
+                '입고'
+            );
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function loadReceivingEventsForLot(int $lgIdx, string $lotNo): array
+    {
+        $sql = "
+            SELECT r.br_receive_date, r.br_sender_name, r.br_regdate, r.br_bag_name,
+                   c.cp_name, sa.sa_name
+            FROM bag_receiving r
+            INNER JOIN bag_order o ON o.bo_idx = r.br_bo_idx AND o.bo_lot_no = ?
+            LEFT JOIN company c ON c.cp_idx = o.bo_company_idx
+            LEFT JOIN sales_agency sa ON sa.sa_idx = o.bo_agency_idx
+            WHERE r.br_lg_idx = ?
+            ORDER BY r.br_receive_date ASC, r.br_idx ASC
+            LIMIT 200
+        ";
+        $rows = [];
+        foreach ($this->db->query($sql, [$lotNo, $lgIdx])->getResultArray() as $r) {
+            $label = trim((string) ($r['br_bag_name'] ?? ''));
+            $rows[] = $this->makeEvent(
+                (string) ($r['br_receive_date'] ?? ''),
+                (string) ($r['br_regdate'] ?? ''),
+                $this->pickSource($r, '입고처', 'sa_name', 'cp_name', 'br_sender_name') . ($label !== '' ? ' · ' . $label : ''),
+                '입고'
+            );
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @param list<string> $codes
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function loadScanEventsForCodes(int $lgIdx, array $codes): array
+    {
+        if ($codes === [] || ! $this->db->tableExists('bag_sale_scan_code')) {
+            return [];
+        }
+
+        $placeholders = implode(',', array_fill(0, count($codes), '?'));
+        $params = array_merge([$lgIdx], $codes);
+        $sql = "
+            SELECT b.bssc_regdate, b.bssc_state, b.bssc_code, d.ds_name, d.ds_shop_no
+            FROM bag_sale_scan_code b
+            LEFT JOIN designated_shop d ON d.ds_idx = b.bssc_ds_idx
+            WHERE b.bssc_lg_idx = ? AND b.bssc_code IN ({$placeholders})
+            ORDER BY b.bssc_regdate ASC
+            LIMIT 200
+        ";
+        $rows = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $r) {
+            $state = strtolower((string) ($r['bssc_state'] ?? ''));
+            $type = $state === 'in_stock' ? '반품입고' : '출고';
+            $shop = trim((string) ($r['ds_name'] ?? ''));
+            if ($shop === '') {
+                $shop = trim((string) ($r['ds_shop_no'] ?? ''));
+            }
+            if ($shop === '') {
+                $shop = '지정판매소';
+            }
+            $rows[] = $this->makeEvent(
+                $this->dateOnly((string) ($r['bssc_regdate'] ?? '')),
+                (string) ($r['bssc_regdate'] ?? ''),
+                $shop,
+                $type
+            );
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @param list<string> $codes
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function loadReturnEventsForCodes(int $lgIdx, array $codes): array
+    {
+        if ($codes === [] || ! $this->db->tableExists('bag_return_scan_code')) {
+            return [];
+        }
+
+        $placeholders = implode(',', array_fill(0, count($codes), '?'));
+        $params = array_merge([$lgIdx], $codes);
+        $sql = "
+            SELECT r.brsc_return_date, r.brsc_regdate, r.brsc_code, d.ds_name, d.ds_shop_no
+            FROM bag_return_scan_code r
+            LEFT JOIN designated_shop d ON d.ds_idx = r.brsc_ds_idx
+            WHERE r.brsc_lg_idx = ? AND r.brsc_code IN ({$placeholders})
+            ORDER BY r.brsc_return_date ASC
+            LIMIT 200
+        ";
+        $rows = [];
+        foreach ($this->db->query($sql, $params)->getResultArray() as $r) {
+            $shop = trim((string) ($r['ds_name'] ?? ''));
+            if ($shop === '') {
+                $shop = trim((string) ($r['ds_shop_no'] ?? ''));
+            }
+            if ($shop === '') {
+                $shop = '지정판매소';
+            }
+            $rows[] = $this->makeEvent(
+                (string) ($r['brsc_return_date'] ?? ''),
+                (string) ($r['brsc_regdate'] ?? ''),
+                $shop,
+                '반품'
+            );
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @return list<array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}>
+     */
+    private function loadOrderEventsForLot(int $lgIdx, string $lotNo): array
+    {
+        $sql = "
+            SELECT o.bo_order_date, o.bo_regdate, c.cp_name, sa.sa_name
+            FROM bag_order o
+            LEFT JOIN company c ON c.cp_idx = o.bo_company_idx
+            LEFT JOIN sales_agency sa ON sa.sa_idx = o.bo_agency_idx
+            WHERE o.bo_lg_idx = ? AND o.bo_lot_no = ? AND o.bo_status = 'normal'
+            ORDER BY o.bo_version DESC
+            LIMIT 1
+        ";
+        $r = $this->db->query($sql, [$lgIdx, $lotNo])->getRowArray();
+        if (! $r) {
+            return [];
+        }
+
+        return [
+            $this->makeEvent(
+                (string) ($r['bo_order_date'] ?? ''),
+                (string) ($r['bo_regdate'] ?? ''),
+                $this->pickSource($r, '제작·발주', 'cp_name', 'sa_name'),
+                '발주'
+            ),
+        ];
+    }
+
+    /**
+     * @param array<string, mixed> $order
+     * @return array<string, mixed>
+     */
+    private function buildLotFromOrderOnly(int $lgIdx, string $lotNo, array $order): array
+    {
+        $rows = $this->loadOrderEventsForLot($lgIdx, $lotNo);
+        $boIdx = (int) ($order['bo_idx'] ?? 0);
+        if ($boIdx > 0) {
+            $sql = "
+                SELECT r.br_receive_date, r.br_sender_name, r.br_regdate, r.br_bag_name,
+                       c.cp_name, sa.sa_name
+                FROM bag_receiving r
+                LEFT JOIN bag_order o ON o.bo_idx = r.br_bo_idx
+                LEFT JOIN company c ON c.cp_idx = o.bo_company_idx
+                LEFT JOIN sales_agency sa ON sa.sa_idx = o.bo_agency_idx
+                WHERE r.br_bo_idx = ?
+                ORDER BY r.br_receive_date ASC
+            ";
+            foreach ($this->db->query($sql, [$boIdx])->getResultArray() as $r) {
+                $rows[] = $this->makeEvent(
+                    (string) ($r['br_receive_date'] ?? ''),
+                    (string) ($r['br_regdate'] ?? ''),
+                    $this->pickSource($r, '입고처', 'sa_name', 'cp_name', 'br_sender_name'),
+                    '입고'
+                );
+            }
+        }
+
+        usort($rows, static fn (array $a, array $b): int => ($a['sort_ts'] ?? 0) <=> ($b['sort_ts'] ?? 0));
+
+        return array_merge($this->emptyResult($lotNo), [
+            'ok'       => true,
+            'lot_no'   => $lotNo,
+            'barcode'  => $lotNo,
+            'rows'     => $rows,
+        ]);
+    }
+
+    /**
+     * @param array<string, mixed> $row
+     */
+    private function pickSource(array $row, string $default, string ...$keys): string
+    {
+        foreach ($keys as $key) {
+            $v = trim((string) ($row[$key] ?? ''));
+            if ($v !== '') {
+                return $v;
+            }
+        }
+
+        return $default;
+    }
+
+    /**
+     * @return array{flow_date: string, counterparty: string, flow_type: string, sort_ts: int}
+     */
+    private function makeEvent(string $dateYmd, string $sortDatetime, string $counterparty, string $flowType): array
+    {
+        $ts = strtotime($sortDatetime !== '' ? $sortDatetime : $dateYmd);
+
+        return [
+            'flow_date'    => $dateYmd !== '' ? $dateYmd : ($ts ? date('Y-m-d', $ts) : ''),
+            'counterparty' => $counterparty,
+            'flow_type'    => $flowType,
+            'sort_ts'      => $ts !== false ? $ts : 0,
+        ];
+    }
+
+    private function dateOnly(string $datetime): string
+    {
+        if (preg_match('/^(\d{4}-\d{2}-\d{2})/', $datetime, $m) === 1) {
+            return $m[1];
+        }
+
+        $ts = strtotime($datetime);
+
+        return $ts ? date('Y-m-d', $ts) : $datetime;
+    }
+
+    /**
+     * LOT 수불 조회 화면 테스트용 — 등록된 바코드·LOT 샘플
+     *
+     * @return list<array{kind: string, code: string, bag_name: string, lot_no: string, state: string, hint: string}>
+     */
+    public function loadTestSamples(int $lgIdx, int $limit = 80): array
+    {
+        $samples = [];
+        $seen = [];
+
+        $push = static function (array &$samples, array &$seen, string $kind, string $code, string $bagName, string $lotNo, string $state, string $hint) use ($limit): void {
+            $code = trim($code);
+            if ($code === '' || isset($seen[$code]) || count($samples) >= $limit) {
+                return;
+            }
+            $seen[$code] = true;
+            $samples[] = [
+                'kind'     => $kind,
+                'code'     => $code,
+                'bag_name' => $bagName,
+                'lot_no'   => $lotNo,
+                'state'    => $state,
+                'hint'     => $hint,
+            ];
+        };
+
+        if ($this->db->tableExists('bag_receiving_pack_code')) {
+            foreach ($this->db->table('bag_receiving_pack_code')
+                ->select('brpc_pack_code, brpc_box_code, brpc_sheet_start_code, brpc_bag_name, brpc_lot_no, brpc_state')
+                ->where('brpc_lg_idx', $lgIdx)
+                ->orderBy('brpc_idx', 'DESC')
+                ->limit(40)
+                ->get()
+                ->getResultArray() as $row) {
+                $state = $this->packStateLabel((string) ($row['brpc_state'] ?? ''));
+                $bagName = (string) ($row['brpc_bag_name'] ?? '');
+                $lotNo = (string) ($row['brpc_lot_no'] ?? '');
+                $push($samples, $seen, '팩', (string) ($row['brpc_pack_code'] ?? ''), $bagName, $lotNo, $state, '입고 팩 코드');
+            }
+
+            $boxRows = $this->db->query("
+                SELECT brpc_box_code,
+                       MAX(brpc_bag_name) AS brpc_bag_name,
+                       MAX(brpc_lot_no) AS brpc_lot_no,
+                       MAX(brpc_state) AS brpc_state
+                FROM bag_receiving_pack_code
+                WHERE brpc_lg_idx = ? AND brpc_box_code != ''
+                GROUP BY brpc_box_code
+                ORDER BY MAX(brpc_idx) DESC
+                LIMIT 15
+            ", [$lgIdx])->getResultArray();
+            foreach ($boxRows as $row) {
+                $push($samples, $seen, '박스', (string) ($row['brpc_box_code'] ?? ''), (string) ($row['brpc_bag_name'] ?? ''), (string) ($row['brpc_lot_no'] ?? ''), $this->packStateLabel((string) ($row['brpc_state'] ?? '')), '박스 단위 조회');
+            }
+
+            $sheetRows = $this->db->table('bag_receiving_pack_code')
+                ->select('brpc_sheet_start_code, brpc_bag_name, brpc_lot_no, brpc_state')
+                ->where('brpc_lg_idx', $lgIdx)
+                ->where('brpc_sheet_start_code !=', '')
+                ->orderBy('brpc_idx', 'DESC')
+                ->limit(15)
+                ->get()
+                ->getResultArray();
+            foreach ($sheetRows as $row) {
+                $push($samples, $seen, '낱장', (string) ($row['brpc_sheet_start_code'] ?? ''), (string) ($row['brpc_bag_name'] ?? ''), (string) ($row['brpc_lot_no'] ?? ''), $this->packStateLabel((string) ($row['brpc_state'] ?? '')), '낱장 시작 코드');
+            }
+
+            $lotRows = $this->db->query("
+                SELECT DISTINCT brpc_lot_no
+                FROM bag_receiving_pack_code
+                WHERE brpc_lg_idx = ? AND brpc_lot_no != ''
+                ORDER BY brpc_lot_no DESC
+                LIMIT 10
+            ", [$lgIdx])->getResultArray();
+            foreach ($lotRows as $row) {
+                $lot = (string) ($row['brpc_lot_no'] ?? '');
+                $push($samples, $seen, 'LOT', $lot, '(LOT 전체)', $lot, '—', 'lot_no 파라미터·입력 동일');
+            }
+        }
+
+        if ($this->db->tableExists('bag_sale_scan_code')) {
+            foreach ($this->db->table('bag_sale_scan_code b')
+                ->select('b.bssc_code, b.bssc_bag_name, b.bssc_unit, b.bssc_state, b.bssc_regdate')
+                ->where('b.bssc_lg_idx', $lgIdx)
+                ->orderBy('b.bssc_regdate', 'DESC')
+                ->limit(20)
+                ->get()
+                ->getResultArray() as $row) {
+                $state = strtolower((string) ($row['bssc_state'] ?? '')) === 'sold' ? '판매' : '반품재고';
+                $push($samples, $seen, '스캔', (string) ($row['bssc_code'] ?? ''), (string) ($row['bssc_bag_name'] ?? ''), '', $state, '판매·반품 스캔 이력');
+            }
+        }
+
+        return $samples;
+    }
+
+    private function packStateLabel(string $state): string
+    {
+        return match (strtolower($state)) {
+            'in_stock' => '재고',
+            'sold'     => '판매',
+            default    => $state !== '' ? $state : '—',
+        };
+    }
+
+    private function barcodeInRange(string $code, string $start, string $end): bool
+    {
+        if ($start === '' || $end === '') {
+            return false;
+        }
+
+        $extract = static function (string $v): array {
+            if (preg_match('/^(.*?)(\d+)$/', $v, $m) === 1) {
+                return [(string) $m[1], (int) $m[2], strlen((string) $m[2])];
+            }
+
+            return ['', -1, 0];
+        };
+        [$cp, $cn, $cl] = $extract($code);
+        [$sp, $sn, $sl] = $extract($start);
+        [$ep, $en, $el] = $extract($end);
+        if ($cn >= 0 && $sn >= 0 && $en >= 0 && $cp === $sp && $sp === $ep && $cl === $sl && $sl === $el) {
+            return $cn >= $sn && $cn <= $en;
+        }
+
+        return strcmp($code, $start) >= 0 && strcmp($code, $end) <= 0;
+    }
+}
--- a/app/Libraries/BagNumberLookup.php
+++ 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'         => '',
+        ];
+    }
+}
--- a/app/Libraries/BagSupplyPlanBuilder.php
+++ b/app/Libraries/BagSupplyPlanBuilder.php
@@ -0,0 +1,494 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+/**
+ * 쓰레기봉투 수급 계획 (레거시 w_gm820r 유추)
+ *
+ * - 바코드 봉투: bag_receiving_pack_code 에 등록된 품목
+ * - 기존 봉투: 그 외 (수기·비바코드 재고)
+ * - 소진일수 ≈ (총재고 / 월판매량) × 30
+ * - 발주예정일 = 기준일 + 소진일수 − 적정재고보유일수(제작기일)
+ * - 긴급(발주예정일 ≤ 기준일): 발주수량 ≈ max(0, 월판매량×18 − 총재고)
+ */
+class BagSupplyPlanBuilder
+{
+    private const AVG_SALES_MONTHS = 12;
+
+    /** 긴급 발주 시 목표 보유 개월 수 (레거시 화면 값 유추) */
+    private const URGENT_REPLENISH_MONTHS = 18;
+
+    private \CodeIgniter\Database\BaseConnection $db;
+
+    public function __construct(?\CodeIgniter\Database\BaseConnection $db = null)
+    {
+        $this->db = $db ?? \Config\Database::connect();
+    }
+
+    /**
+     * @return array{
+     *   rows: list<array<string, mixed>>,
+     *   barcodeCodes: array<string, bool>,
+     *   queried: bool
+     * }
+     */
+    public function build(
+        int $lgIdx,
+        string $refDate,
+        int $leadDays,
+        string $stockScope,
+        string $salesScope,
+        bool $queried
+    ): array {
+        $barcodeCodes = $this->loadBarcodeCodes($lgIdx);
+        $products = $this->loadProducts($lgIdx);
+        if ($products === [] || ! $queried) {
+            return ['rows' => [], 'barcodeCodes' => $barcodeCodes, 'queried' => $queried];
+        }
+
+        $inventory = $this->loadInventoryMap($lgIdx);
+        $pendingIn = $this->loadPendingInbound($lgIdx);
+        $lastOrders = $this->loadLastOrders($lgIdx);
+        $monthlySales = $this->loadMonthlyAverageSales($lgIdx, $refDate, $salesScope, $barcodeCodes);
+        $movementsSince = $this->loadMovementsSinceOrders($lgIdx, $lastOrders, $refDate);
+
+        $rows = [];
+        foreach ($products as $code => $name) {
+            $isBarcode = isset($barcodeCodes[$code]);
+            $rawStock = (int) ($inventory[$code] ?? 0);
+            $currentStock = $this->scopedStock($rawStock, $stockScope, $isBarcode);
+            $pendingQty = $this->scopedPending((int) ($pendingIn[$code] ?? 0), $stockScope, $isBarcode);
+            $totalStock = $currentStock + $pendingQty;
+            $monthlyFloat = (float) ($monthlySales[$code] ?? 0.0);
+            $monthlyAvg   = (int) round($monthlyFloat);
+
+            $depletionDays = $this->calcDepletionDays($totalStock, $monthlyFloat);
+            $scheduleDate  = $this->calcScheduleDate($refDate, $depletionDays, $leadDays);
+            $orderQty      = $this->calcOrderQty($refDate, $scheduleDate, $depletionDays, $leadDays, $monthlyAvg, $totalStock);
+
+            $last = $lastOrders[$code] ?? null;
+            $orderDate = $last ? (string) ($last['order_date'] ?? '') : '';
+            $lastQty = $last ? (int) ($last['qty_sheet'] ?? 0) : 0;
+            $stockAtOrder = 0;
+            if ($orderDate !== '' && $lastQty > 0) {
+                $mv = $movementsSince[$code] ?? ['sale' => 0, 'recv' => 0, 'issue' => 0];
+                $stockAtOrder = max(0, $rawStock + $mv['sale'] - $mv['recv'] - $mv['issue']);
+            }
+
+            $rows[] = [
+                'bag_code'          => $code,
+                'bag_name'          => $name,
+                'is_barcode'        => $isBarcode,
+                'last_order_date'   => $orderDate,
+                'last_order_qty'    => $lastQty,
+                'stock_at_order'    => $stockAtOrder,
+                'current_stock'     => $currentStock,
+                'pending_inbound'   => $pendingQty,
+                'total_stock'       => $totalStock,
+                'monthly_avg_sales' => $monthlyAvg,
+                'depletion_days'    => $depletionDays,
+                'schedule_date'     => $scheduleDate,
+                'schedule_overdue'  => $scheduleDate !== '' && $scheduleDate <= $refDate && $depletionDays < 99999,
+                'order_qty'         => $orderQty,
+            ];
+        }
+
+        usort($rows, static fn (array $a, array $b): int => strcmp((string) $a['bag_code'], (string) $b['bag_code']));
+
+        return ['rows' => $rows, 'barcodeCodes' => $barcodeCodes, 'queried' => true];
+    }
+
+    /**
+     * @return array<string, bool>
+     */
+    private function loadBarcodeCodes(int $lgIdx): array
+    {
+        if (! $this->db->tableExists('bag_receiving_pack_code')) {
+            return [];
+        }
+        $set = [];
+        foreach ($this->db->table('bag_receiving_pack_code')
+            ->select('brpc_bag_code')
+            ->distinct()
+            ->where('brpc_lg_idx', $lgIdx)
+            ->where('brpc_bag_code !=', '')
+            ->get()
+            ->getResultArray() as $row) {
+            $code = trim((string) ($row['brpc_bag_code'] ?? ''));
+            if ($code !== '') {
+                $set[$code] = true;
+            }
+        }
+
+        return $set;
+    }
+
+    /**
+     * @return array<string, string> code => name
+     */
+    private function loadProducts(int $lgIdx): array
+    {
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        $products = [];
+        if ($kindO) {
+            foreach (model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx) as $d) {
+                $code = trim((string) ($d->cd_code ?? ''));
+                if ($code !== '') {
+                    $products[$code] = trim((string) ($d->cd_name ?? $code));
+                }
+            }
+        }
+
+        foreach ($this->db->table('bag_inventory')
+            ->select('bi_bag_code, bi_bag_name')
+            ->where('bi_lg_idx', $lgIdx)
+            ->get()
+            ->getResultArray() as $row) {
+            $code = trim((string) ($row['bi_bag_code'] ?? ''));
+            if ($code === '') {
+                continue;
+            }
+            if (! isset($products[$code])) {
+                $products[$code] = trim((string) ($row['bi_bag_name'] ?? $code));
+            }
+        }
+
+        return $products;
+    }
+
+    /**
+     * @return array<string, int>
+     */
+    private function loadInventoryMap(int $lgIdx): array
+    {
+        $map = [];
+        foreach (model(\App\Models\BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->findAll() as $inv) {
+            $code = trim((string) ($inv->bi_bag_code ?? ''));
+            if ($code !== '') {
+                $map[$code] = (int) ($inv->bi_qty ?? 0);
+            }
+        }
+
+        return $map;
+    }
+
+    /**
+     * @return array<string, int>
+     */
+    private function loadPendingInbound(int $lgIdx): array
+    {
+        $map = [];
+        $sql = "
+            SELECT boi.boi_bag_code AS bag_code,
+                   SUM(GREATEST(0, CAST(boi.boi_qty_sheet AS SIGNED) - IFNULL(r.recv_qty, 0))) AS pending_qty
+            FROM bag_order_item boi
+            INNER JOIN bag_order bo ON bo.bo_idx = boi.boi_bo_idx
+            LEFT JOIN (
+                SELECT br_bo_idx, br_bag_code, SUM(br_qty_sheet) AS recv_qty
+                FROM bag_receiving
+                GROUP BY br_bo_idx, br_bag_code
+            ) r ON r.br_bo_idx = bo.bo_idx AND r.br_bag_code = boi.boi_bag_code
+            WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+            GROUP BY boi.boi_bag_code
+        ";
+        foreach ($this->db->query($sql, [$lgIdx])->getResult() as $row) {
+            $qty = (int) ($row->pending_qty ?? 0);
+            if ($qty > 0) {
+                $map[(string) $row->bag_code] = $qty;
+            }
+        }
+
+        return $map;
+    }
+
+    /**
+     * @return array<string, array{order_date: string, qty_sheet: int, bag_name: string}>
+     */
+    private function loadLastOrders(int $lgIdx): array
+    {
+        $map = [];
+        $supportsWindow = $this->db->DBDriver === 'MySQLi';
+        if ($supportsWindow) {
+            $sql = "
+                SELECT bag_code, order_date, qty_sheet, bag_name
+                FROM (
+                    SELECT boi.boi_bag_code AS bag_code, bo.bo_order_date AS order_date,
+                           boi.boi_qty_sheet AS qty_sheet, boi.boi_bag_name AS bag_name,
+                           ROW_NUMBER() OVER (
+                               PARTITION BY boi.boi_bag_code
+                               ORDER BY bo.bo_order_date DESC, bo.bo_idx DESC
+                           ) AS rn
+                    FROM bag_order_item boi
+                    INNER JOIN bag_order bo ON bo.bo_idx = boi.boi_bo_idx
+                    WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+                ) t
+                WHERE t.rn = 1
+            ";
+            foreach ($this->db->query($sql, [$lgIdx])->getResultArray() as $row) {
+                $code = trim((string) ($row['bag_code'] ?? ''));
+                if ($code === '') {
+                    continue;
+                }
+                $map[$code] = [
+                    'order_date' => (string) ($row['order_date'] ?? ''),
+                    'qty_sheet'  => (int) ($row['qty_sheet'] ?? 0),
+                    'bag_name'   => (string) ($row['bag_name'] ?? ''),
+                ];
+            }
+
+            return $map;
+        }
+
+        $sql = "
+            SELECT boi.boi_bag_code AS bag_code, MAX(bo.bo_order_date) AS order_date
+            FROM bag_order_item boi
+            INNER JOIN bag_order bo ON bo.bo_idx = boi.boi_bo_idx
+            WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+            GROUP BY boi.boi_bag_code
+        ";
+        foreach ($this->db->query($sql, [$lgIdx])->getResultArray() as $row) {
+            $code = trim((string) ($row['bag_code'] ?? ''));
+            $orderDate = (string) ($row['order_date'] ?? '');
+            if ($code === '' || $orderDate === '') {
+                continue;
+            }
+            $item = $this->db->query("
+                SELECT boi.boi_qty_sheet AS qty_sheet, boi.boi_bag_name AS bag_name
+                FROM bag_order_item boi
+                INNER JOIN bag_order bo ON bo.bo_idx = boi.boi_bo_idx
+                WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+                  AND boi.boi_bag_code = ? AND bo.bo_order_date = ?
+                ORDER BY bo.bo_idx DESC
+                LIMIT 1
+            ", [$lgIdx, $code, $orderDate])->getRowArray();
+            if ($item) {
+                $map[$code] = [
+                    'order_date' => $orderDate,
+                    'qty_sheet'  => (int) ($item['qty_sheet'] ?? 0),
+                    'bag_name'   => (string) ($item['bag_name'] ?? ''),
+                ];
+            }
+        }
+
+        return $map;
+    }
+
+    /**
+     * @param array<string, array{order_date: string, qty_sheet: int, bag_name: string}> $lastOrders
+     * @return array<string, array{sale: int, recv: int, issue: int}>
+     */
+    private function loadMovementsSinceOrders(int $lgIdx, array $lastOrders, string $refDate): array
+    {
+        $byCode = [];
+        $minDate = $refDate;
+        foreach ($lastOrders as $code => $info) {
+            $d = (string) ($info['order_date'] ?? '');
+            if ($d === '') {
+                continue;
+            }
+            $byCode[$code] = $d;
+            if ($d < $minDate) {
+                $minDate = $d;
+            }
+        }
+        if ($byCode === []) {
+            return [];
+        }
+
+        $codes = array_keys($byCode);
+        $placeholders = implode(',', array_fill(0, count($codes), '?'));
+        $params = array_merge([$lgIdx], $codes, [$minDate, $refDate]);
+        $out = [];
+        foreach ($codes as $code) {
+            $out[$code] = ['sale' => 0, 'recv' => 0, 'issue' => 0];
+        }
+
+        $sql = "
+            SELECT bs_bag_code AS bag_code, bs_sale_date AS mv_date,
+                   SUM(CASE WHEN bs_type IN ('sale','cancel') THEN ABS(bs_qty) ELSE 0 END) AS sale_qty
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_bag_code IN ({$placeholders})
+              AND bs_sale_date >= ? AND bs_sale_date <= ?
+            GROUP BY bs_bag_code, bs_sale_date
+        ";
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $orderDate = $byCode[$code] ?? '';
+            if ($orderDate === '' || (string) $row->mv_date < $orderDate) {
+                continue;
+            }
+            $out[$code]['sale'] += (int) $row->sale_qty;
+        }
+
+        $sql = "
+            SELECT br_bag_code AS bag_code, br_receive_date AS mv_date, SUM(br_qty_sheet) AS recv_qty
+            FROM bag_receiving
+            WHERE br_lg_idx = ? AND br_bag_code IN ({$placeholders})
+              AND br_receive_date >= ? AND br_receive_date <= ?
+            GROUP BY br_bag_code, br_receive_date
+        ";
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $orderDate = $byCode[$code] ?? '';
+            if ($orderDate === '' || (string) $row->mv_date < $orderDate) {
+                continue;
+            }
+            $out[$code]['recv'] += (int) $row->recv_qty;
+        }
+
+        $sql = "
+            SELECT bi2_bag_code AS bag_code, bi2_issue_date AS mv_date, SUM(bi2_qty) AS issue_qty
+            FROM bag_issue
+            WHERE bi2_lg_idx = ? AND bi2_status = 'normal' AND bi2_bag_code IN ({$placeholders})
+              AND bi2_issue_date >= ? AND bi2_issue_date <= ?
+            GROUP BY bi2_bag_code, bi2_issue_date
+        ";
+        foreach ($this->db->query($sql, $params)->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $orderDate = $byCode[$code] ?? '';
+            if ($orderDate === '' || (string) $row->mv_date < $orderDate) {
+                continue;
+            }
+            $out[$code]['issue'] += (int) $row->issue_qty;
+        }
+
+        return $out;
+    }
+
+    /**
+     * @param array<string, bool> $barcodeCodes
+     * @return array<string, float>
+     */
+    private function loadMonthlyAverageSales(
+        int $lgIdx,
+        string $refDate,
+        string $salesScope,
+        array $barcodeCodes
+    ): array {
+        $fromDate = date('Y-m-d', strtotime($refDate . ' -' . self::AVG_SALES_MONTHS . ' months'));
+        $legacyNet = [];
+        $barcodeNet = [];
+
+        foreach ($this->db->query("
+            SELECT bs_bag_code AS bag_code,
+                   SUM(CASE WHEN bs_type = 'sale' THEN ABS(bs_qty)
+                            WHEN bs_type IN ('return','cancel') THEN -ABS(bs_qty)
+                            ELSE 0 END) AS net_qty
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date > ? AND bs_sale_date <= ?
+            GROUP BY bs_bag_code
+        ", [$lgIdx, $fromDate, $refDate])->getResult() as $row) {
+            $code = (string) $row->bag_code;
+            $legacyNet[$code] = (float) ($row->net_qty ?? 0) / self::AVG_SALES_MONTHS;
+        }
+
+        if ($this->db->tableExists('bag_sale_scan_code')) {
+            foreach ($this->db->query("
+                SELECT bssc_bag_code AS bag_code, SUM(bssc_qty) AS net_qty
+                FROM bag_sale_scan_code
+                WHERE bssc_lg_idx = ? AND bssc_state = 'sold'
+                  AND DATE(bssc_regdate) > ? AND DATE(bssc_regdate) <= ?
+                GROUP BY bssc_bag_code
+            ", [$lgIdx, $fromDate, $refDate])->getResult() as $row) {
+                $code = (string) $row->bag_code;
+                $barcodeNet[$code] = (float) ($row->net_qty ?? 0) / self::AVG_SALES_MONTHS;
+            }
+        }
+
+        $merged = [];
+        $allCodes = array_unique(array_merge(array_keys($legacyNet), array_keys($barcodeNet)));
+        foreach ($allCodes as $code) {
+            $isBarcode = isset($barcodeCodes[$code]);
+            $legacy = $legacyNet[$code] ?? 0.0;
+            $scan = $barcodeNet[$code] ?? 0.0;
+            $merged[$code] = match ($salesScope) {
+                'legacy'  => $isBarcode ? 0.0 : $legacy,
+                'barcode' => $isBarcode ? ($scan > 0 ? $scan : $legacy) : 0.0,
+                default   => $isBarcode && $scan > 0 ? $scan : $legacy,
+            };
+        }
+
+        return $merged;
+    }
+
+    private function scopedStock(int $qty, string $scope, bool $isBarcode): int
+    {
+        return match ($scope) {
+            'legacy'  => $isBarcode ? 0 : $qty,
+            'barcode' => $isBarcode ? $qty : 0,
+            default   => $qty,
+        };
+    }
+
+    private function scopedPending(int $qty, string $scope, bool $isBarcode): int
+    {
+        return $this->scopedStock($qty, $scope, $isBarcode);
+    }
+
+    private function calcDepletionDays(int $totalStock, float $monthlyAvg): int
+    {
+        if ($monthlyAvg <= 0.0) {
+            return 0;
+        }
+
+        return (int) round(($totalStock / $monthlyAvg) * 30);
+    }
+
+    private function calcScheduleDate(string $refDate, int $depletionDays, int $leadDays): string
+    {
+        if ($depletionDays <= 0) {
+            return '';
+        }
+        if ($depletionDays >= 99999) {
+            return '';
+        }
+
+        $offset = $depletionDays - $leadDays;
+        if ($offset < 0) {
+            return $refDate;
+        }
+
+        $base = \DateTimeImmutable::createFromFormat('Y-m-d', $refDate);
+        if ($base === false) {
+            return '';
+        }
+
+        try {
+            $scheduled = $base->modify('+' . $offset . ' days');
+        } catch (\Exception) {
+            return '';
+        }
+
+        $year = (int) $scheduled->format('Y');
+        $refYear = (int) $base->format('Y');
+        if ($year < $refYear - 1 || $year > $refYear + 120) {
+            return '';
+        }
+
+        return $scheduled->format('Y-m-d');
+    }
+
+    private function calcOrderQty(
+        string $refDate,
+        string $scheduleDate,
+        int $depletionDays,
+        int $leadDays,
+        int $monthlyAvg,
+        int $totalStock
+    ): int {
+        if ($monthlyAvg <= 0) {
+            return 0;
+        }
+        $urgent = $scheduleDate !== '' && $scheduleDate <= $refDate;
+        $lowStock = $depletionDays > 0 && $depletionDays <= $leadDays && $scheduleDate !== '';
+        if (! $urgent && ! $lowStock) {
+            return 0;
+        }
+
+        $target = (int) round($monthlyAvg * ($urgent ? self::URGENT_REPLENISH_MONTHS : max(2, (int) ceil($leadDays / 30.0))));
+
+        return max(0, $target - $totalStock);
+    }
+}
--- a/app/Libraries/Blockchain/SqlLedger.php
+++ b/app/Libraries/Blockchain/SqlLedger.php
@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Libraries\Blockchain;
+
+use App\Models\BlockchainLedgerModel;
+
+class SqlLedger
+{
+    private BlockchainLedgerModel $ledgerModel;
+
+    public function __construct()
+    {
+        $this->ledgerModel = model(BlockchainLedgerModel::class);
+    }
+
+    /**
+     * @param array<string,mixed> $payload
+     * @return array{index:int,hash:string,previous_hash:string}
+     */
+    public function appendBlock(string $txType, array $payload, ?string $entityUuid, int $entityVersion, ?int $actorIdx, ?int $lgIdx): array
+    {
+        $latest = $this->ledgerModel->orderBy('bl_idx', 'DESC')->first();
+        // 원장이 비어 있으면 $latest 가 null — $latest->bl_hash 는 PHP 8에서 치명 오류(? 는 ?? 와 달리 속성 접근 자체가 먼저 평가됨)
+        $previousHash = ($latest === null || ! isset($latest->bl_hash) || (string) $latest->bl_hash === '')
+            ? str_repeat('0', 64)
+            : (string) $latest->bl_hash;
+        $now = date('Y-m-d H:i:s');
+
+        $normalizedPayload = $this->normalizeArray($payload);
+        $payloadJson = json_encode($normalizedPayload, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?: '{}';
+
+        $hashInput = implode('|', [
+            $now,
+            $txType,
+            $entityUuid ?? '',
+            (string) $entityVersion,
+            $payloadJson,
+            $previousHash,
+            '0',
+        ]);
+        $currentHash = hash('sha256', $hashInput);
+
+        $this->ledgerModel->insert([
+            'bl_created_at'     => $now,
+            'bl_tx_type'        => $txType,
+            'bl_entity_uuid'    => $entityUuid,
+            'bl_entity_version' => $entityVersion,
+            'bl_payload'        => $payloadJson,
+            'bl_previous_hash'  => $previousHash,
+            'bl_hash'           => $currentHash,
+            'bl_nonce'          => 0,
+            'bl_actor_idx'      => $actorIdx,
+            'bl_lg_idx'         => $lgIdx,
+        ]);
+
+        return [
+            'index' => (int) $this->ledgerModel->getInsertID(),
+            'hash' => $currentHash,
+            'previous_hash' => $previousHash,
+        ];
+    }
+
+    /**
+     * @param array<string,mixed> $data
+     * @return array<string,mixed>
+     */
+    private function normalizeArray(array $data): array
+    {
+        ksort($data);
+        foreach ($data as $key => $value) {
+            if (is_array($value)) {
+                if ($this->isAssoc($value)) {
+                    /** @var array<string,mixed> $assoc */
+                    $assoc = $value;
+                    $data[$key] = $this->normalizeArray($assoc);
+                } else {
+                    $normalizedList = [];
+                    foreach ($value as $item) {
+                        if (is_array($item) && $this->isAssoc($item)) {
+                            /** @var array<string,mixed> $assoc */
+                            $assoc = $item;
+                            $normalizedList[] = $this->normalizeArray($assoc);
+                        } else {
+                            $normalizedList[] = $item;
+                        }
+                    }
+                    $data[$key] = $normalizedList;
+                }
+            }
+        }
+
+        return $data;
+    }
+
+    /**
+     * @param array<mixed> $array
+     */
+    private function isAssoc(array $array): bool
+    {
+        if ($array === []) {
+            return false;
+        }
+
+        return array_keys($array) !== range(0, count($array) - 1);
+    }
+}
--- a/app/Libraries/GovPortalCodeKindsPage.php
+++ 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,
+            ],
+        ];
+    }
+}
--- a/app/Libraries/ManualRenderer.php
+++ 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;
+    }
+}
--- a/app/Libraries/TotpService.php
+++ b/app/Libraries/TotpService.php
@@ -0,0 +1,49 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Libraries;
+
+use Config\Auth as AuthConfig;
+use RobThree\Auth\Providers\Qr\QRServerProvider;
+use RobThree\Auth\TwoFactorAuth;
+
+/**
+ * TOTP 생성·검증·QR (robthree/twofactorauth)
+ */
+class TotpService
+{
+    private TwoFactorAuth $tfa;
+
+    public function __construct(?AuthConfig $authConfig = null)
+    {
+        $authConfig ??= config('Auth');
+        $this->tfa = new TwoFactorAuth(
+            new QRServerProvider(),
+            $authConfig->totpIssuer,
+        );
+    }
+
+    public function createSecret(): string
+    {
+        return $this->tfa->createSecret();
+    }
+
+    public function verify(string $plainSecret, string $code): bool
+    {
+        $code = preg_replace('/\s+/', '', $code) ?? '';
+        if (strlen($code) !== 6 || ! ctype_digit($code)) {
+            return false;
+        }
+
+        return $this->tfa->verifyCode($plainSecret, $code);
+    }
+
+    /**
+     * PNG data URI (외부 QR API 호출 — 네트워크 필요)
+     */
+    public function getQrDataUri(string $accountLabel, string $secret): string
+    {
+        return $this->tfa->getQRCodeImageAsDataUri($accountLabel, $secret);
+    }
+}
--- a/app/Models/ActivityLogModel.php
+++ b/app/Models/ActivityLogModel.php
@@ -0,0 +1,25 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class ActivityLogModel extends Model
+{
+    protected $table         = 'activity_log';
+    protected $primaryKey    = 'al_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'al_mb_idx',
+        'al_action',
+        'al_table',
+        'al_record_id',
+        'al_data_before',
+        'al_data_after',
+        'al_ip',
+        'al_regdate',
+    ];
+}
--- a/app/Models/BagInventoryModel.php
+++ b/app/Models/BagInventoryModel.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagInventoryModel extends Model
+{
+    protected $table         = 'bag_inventory';
+    protected $primaryKey    = 'bi_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bi_lg_idx', 'bi_bag_code', 'bi_bag_name', 'bi_qty', 'bi_updated_at',
+    ];
+
+    /**
+     * 재고 증감 (upsert)
+     */
+    public function adjustQty(int $lgIdx, string $bagCode, string $bagName, int $delta): void
+    {
+        $existing = $this->where('bi_lg_idx', $lgIdx)->where('bi_bag_code', $bagCode)->first();
+        if ($existing) {
+            $this->update($existing->bi_idx, [
+                'bi_qty'        => max(0, (int) $existing->bi_qty + $delta),
+                'bi_updated_at' => date('Y-m-d H:i:s'),
+            ]);
+        } else {
+            $this->insert([
+                'bi_lg_idx'    => $lgIdx,
+                'bi_bag_code'  => $bagCode,
+                'bi_bag_name'  => $bagName,
+                'bi_qty'       => max(0, $delta),
+                'bi_updated_at'=> date('Y-m-d H:i:s'),
+            ]);
+        }
+    }
+}
--- a/app/Models/BagIssueItemCodeModel.php
+++ b/app/Models/BagIssueItemCodeModel.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagIssueItemCodeModel extends Model
+{
+    protected $table         = 'bag_issue_item_code';
+    protected $primaryKey    = 'bic_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bic_lg_idx',
+        'bic_bi2_idx',
+        'bic_bag_code',
+        'bic_issue_code',
+        'bic_qty',
+        'bic_cancel_qty',
+        'bic_state',
+        'bic_regdate',
+    ];
+}
--- a/app/Models/BagIssueModel.php
+++ b/app/Models/BagIssueModel.php
@@ -0,0 +1,18 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagIssueModel extends Model
+{
+    protected $table         = 'bag_issue';
+    protected $primaryKey    = 'bi2_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bi2_lg_idx', 'bi2_year', 'bi2_quarter', 'bi2_issue_type', 'bi2_issue_date',
+        'bi2_dest_type', 'bi2_dest_name', 'bi2_bag_code', 'bi2_bag_name',
+        'bi2_qty', 'bi2_status', 'bi2_regdate',
+    ];
+}
--- a/app/Models/BagOrderItemModel.php
+++ b/app/Models/BagOrderItemModel.php
@@ -0,0 +1,17 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagOrderItemModel extends Model
+{
+    protected $table         = 'bag_order_item';
+    protected $primaryKey    = 'boi_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'boi_bo_idx', 'boi_bag_code', 'boi_bag_name',
+        'boi_unit_price', 'boi_qty_box', 'boi_qty_sheet', 'boi_amount',
+    ];
+}
--- a/app/Models/BagOrderModel.php
+++ b/app/Models/BagOrderModel.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagOrderModel extends Model
+{
+    protected $table         = 'bag_order';
+    protected $primaryKey    = 'bo_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+
+    /**
+     * 동일 발주 UUID에 대해 bo_version이 최대인 행만 (수정으로 생긴 이전 버전 행은 목록·이력에서 제외).
+     * DB에는 버전별 행이 그대로 남고, 조회 시에만 필터한다.
+     */
+    public function whereLatestHead(int $lgIdx): self
+    {
+        $lg = (int) $lgIdx;
+
+        return $this->where(
+            "(bo_uuid, bo_version) IN (SELECT bo_uuid, MAX(bo_version) FROM {$this->table} WHERE bo_lg_idx = {$lg} GROUP BY bo_uuid)",
+            null,
+            false
+        );
+    }
+
+    protected $allowedFields = [
+        'bo_uuid', 'bo_version', 'bo_lg_idx', 'bo_gugun_code', 'bo_dong_code',
+        'bo_company_idx', 'bo_agency_idx', 'bo_fee_rate', 'bo_order_date',
+        'bo_bag_types', 'bo_unit_prices', 'bo_qty_boxes',
+        'bo_lot_no', 'bo_hash', 'bo_status', 'bo_orderer_idx',
+        'bo_regdate', 'bo_moddate',
+    ];
+}
--- a/app/Models/BagPriceModel.php
+++ b/app/Models/BagPriceModel.php
@@ -16,4 +16,45 @@ class BagPriceModel extends Model
        'bp_start_date', 'bp_end_date', 'bp_state',
        'bp_regdate', 'bp_moddate', 'bp_reg_mb_idx',
    ];
+
+    /**
+     * 같은 봉투코드에 단가 기간이 겹쳐도 "나중 등록 단가"가 우선되도록
+     * 활성 단가를 등록일/PK 역순으로 정렬해 봉투코드별 1건만 남긴다.
+     *
+     * @return array<string, object>
+     */
+    public function latestActiveMapByBagCode(int $lgIdx): array
+    {
+        $rows = $this->where('bp_lg_idx', $lgIdx)
+            ->where('bp_state', 1)
+            ->orderBy('bp_regdate', 'DESC')
+            ->orderBy('bp_idx', 'DESC')
+            ->findAll();
+
+        $map = [];
+        foreach ($rows as $row) {
+            $code = (string) ($row->bp_bag_code ?? '');
+            if ($code === '' || isset($map[$code])) {
+                continue;
+            }
+            $map[$code] = $row;
+        }
+
+        return $map;
+    }
+
+    public function latestActiveByBagCode(int $lgIdx, string $bagCode): ?object
+    {
+        $bagCode = trim($bagCode);
+        if ($bagCode === '') {
+            return null;
+        }
+
+        return $this->where('bp_lg_idx', $lgIdx)
+            ->where('bp_bag_code', $bagCode)
+            ->where('bp_state', 1)
+            ->orderBy('bp_regdate', 'DESC')
+            ->orderBy('bp_idx', 'DESC')
+            ->first();
+    }
 }
--- a/app/Models/BagReceivingModel.php
+++ b/app/Models/BagReceivingModel.php
@@ -0,0 +1,18 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagReceivingModel extends Model
+{
+    protected $table         = 'bag_receiving';
+    protected $primaryKey    = 'br_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'br_bo_idx', 'br_lg_idx', 'br_bag_code', 'br_bag_name',
+        'br_qty_box', 'br_qty_sheet', 'br_receive_date',
+        'br_receiver_idx', 'br_sender_name', 'br_type', 'br_regdate',
+    ];
+}
--- a/app/Models/BagSaleModel.php
+++ b/app/Models/BagSaleModel.php
@@ -0,0 +1,18 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BagSaleModel extends Model
+{
+    protected $table         = 'bag_sale';
+    protected $primaryKey    = 'bs_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bs_lg_idx', 'bs_so_idx', 'bs_ds_idx', 'bs_ds_name', 'bs_sale_date',
+        'bs_bag_code', 'bs_bag_name', 'bs_qty', 'bs_unit_price', 'bs_amount',
+        'bs_type', 'bs_regdate',
+    ];
+}
--- a/app/Models/BlockchainLedgerModel.php
+++ b/app/Models/BlockchainLedgerModel.php
@@ -0,0 +1,25 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class BlockchainLedgerModel extends Model
+{
+    protected $table         = 'blockchain_ledger';
+    protected $primaryKey    = 'bl_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'bl_created_at',
+        'bl_tx_type',
+        'bl_entity_uuid',
+        'bl_entity_version',
+        'bl_payload',
+        'bl_previous_hash',
+        'bl_hash',
+        'bl_nonce',
+        'bl_actor_idx',
+        'bl_lg_idx',
+    ];
+}
--- a/app/Models/CodeDetailModel.php
+++ b/app/Models/CodeDetailModel.php
@@ -1,5 +1,7 @@
 <?php

+declare(strict_types=1);
+
 namespace App\Models;

 use CodeIgniter\Model;
@@ -12,6 +14,8 @@ class CodeDetailModel extends Model
    protected $useTimestamps = false;
    protected $allowedFields = [
        'cd_ck_idx',
+        'cd_source',
+        'cd_lg_idx',
        'cd_code',
        'cd_name',
        'cd_sort',
@@ -20,14 +24,54 @@ class CodeDetailModel extends Model
    ];

    /**
-     * 특정 코드 종류의 세부코드 목록
+     * 목록 조회: 플랫폼(0) + (선택) 해당 지자체 행
+     *
+     * @param int|null $effectiveLgIdx null 또는 1 미만이면 플랫폼 공통만
     */
-    public function getByKind(int $ckIdx, bool $activeOnly = false): array
+    public function filterByTenantScope(?int $effectiveLgIdx): self
    {
-        $builder = $this->where('cd_ck_idx', $ckIdx);
-        if ($activeOnly) {
-            $builder->where('cd_state', 1);
+        if ($effectiveLgIdx === null || $effectiveLgIdx < 1) {
+            return $this->where('cd_lg_idx', 0);
        }
-        return $builder->orderBy('cd_sort', 'ASC')->findAll();
+
+        return $this->groupStart()
+            ->where('cd_lg_idx', 0)
+            ->orWhere('cd_lg_idx', $effectiveLgIdx)
+            ->groupEnd();
+    }
+
+    /**
+     * 특정 코드 종류의 세부코드 목록
+     *
+     * @param int|null $effectiveLgIdx 테넌트 범위 (null=플랫폼만)
+     */
+    public function getByKind(int $ckIdx, bool $activeOnly = false, ?int $effectiveLgIdx = null): array
+    {
+        $this->where('cd_ck_idx', $ckIdx);
+        $this->filterByTenantScope($effectiveLgIdx);
+        if ($activeOnly) {
+            $this->where('cd_state', 1);
+        }
+
+        // 동일 정렬값일 때는 코드값 기준으로 안정적으로 정렬한다.
+        return $this->orderBy('cd_sort', 'ASC')
+            ->orderBy('cd_code', 'ASC')
+            ->orderBy('cd_idx', 'ASC')
+            ->findAll();
+    }
+
+    /**
+     * 동일 세부코드값: 지자체 전용이 있으면 우선, 없으면 플랫폼
+     */
+    public function findResolvedByKindAndCode(int $ckIdx, string $code, ?int $effectiveLgIdx): ?object
+    {
+        if ($effectiveLgIdx !== null && $effectiveLgIdx > 0) {
+            $local = $this->where('cd_ck_idx', $ckIdx)->where('cd_code', $code)->where('cd_lg_idx', $effectiveLgIdx)->first();
+            if ($local !== null) {
+                return $local;
+            }
+        }
+
+        return $this->where('cd_ck_idx', $ckIdx)->where('cd_code', $code)->where('cd_lg_idx', 0)->first();
    }
 }
--- a/app/Models/DesignatedShopModel.php
+++ b/app/Models/DesignatedShopModel.php
@@ -12,21 +12,31 @@ class DesignatedShopModel extends Model
    protected $useTimestamps = false;
    protected $allowedFields = [
        'ds_lg_idx',
+        'ds_sa_idx',
        'ds_mb_idx',
        'ds_shop_no',
        'ds_name',
        'ds_biz_no',
        'ds_rep_name',
+        'ds_biz_type',
+        'ds_biz_kind',
        'ds_va_number',
+        'ds_va_bank',
+        'ds_va_account',
        'ds_zip',
        'ds_addr',
        'ds_addr_jibun',
+        'ds_addr_detail',
        'ds_tel',
        'ds_rep_phone',
        'ds_email',
        'ds_gugun_code',
+        'ds_zone_code',
+        'ds_branch_no',
        'ds_designated_at',
        'ds_state',
+        'ds_state_changed_at',
+        'ds_change_reason',
        'ds_regdate',
    ];
 }
--- a/app/Models/MemberModel.php
+++ b/app/Models/MemberModel.php
@@ -13,6 +13,8 @@ class MemberModel extends Model
    protected $allowedFields  = [
        'mb_id',
        'mb_passwd',
+        'mb_totp_secret',
+        'mb_totp_enabled',
        'mb_name',
        'mb_email',
        'mb_phone',
@@ -24,6 +26,8 @@ class MemberModel extends Model
        'mb_regdate',
        'mb_latestdate',
        'mb_leavedate',
+        'mb_login_fail_count',
+        'mb_locked_until',
    ];

    /**
--- a/app/Models/MenuModel.php
+++ b/app/Models/MenuModel.php
@@ -28,12 +28,12 @@ class MenuModel extends Model

    /**
     * 특정 mb_level에 노출할 메뉴만 필터링 (mm_is_view=Y, mm_level에 해당 레벨 포함 또는 빈값).
-     * lg_idx 기준 해당 지자체 메뉴만 대상. super admin(4)은 mm_level 무관하게 해당 지자체 메뉴 전체 노출.
+     * lg_idx 기준 해당 지자체 메뉴만 대상. super/본부(4·5)는 mm_level 무관하게 해당 지자체 메뉴 전체 노출.
     */
    public function getVisibleByLevel(int $mtIdx, int $mbLevel, int $lgIdx): array
    {
        $all = $this->getAllByType($mtIdx, $lgIdx);
-        if ($mbLevel === \Config\Roles::LEVEL_SUPER_ADMIN) {
+        if (\Config\Roles::isSuperAdminEquivalent($mbLevel)) {
            return array_values(array_filter($all, static fn ($row) => (string) $row->mm_is_view === 'Y'));
        }
        $levelStr = (string) $mbLevel;
@@ -189,4 +189,102 @@ class MenuModel extends Model
        }
    }

+    /**
+     * 특정 메뉴 타입(mt_idx)을 source 지자체 기준으로 모든 지자체에 재배포.
+     * 기존 대상 지자체의 해당 타입 메뉴는 삭제 후 source 구조로 재생성한다.
+     */
+    public function syncTypeToAllLgs(int $mtIdx, int $sourceLg): void
+    {
+        if ($mtIdx <= 0 || $sourceLg <= 0) {
+            return;
+        }
+
+        $source = $this->where('mt_idx', $mtIdx)
+            ->where('lg_idx', $sourceLg)
+            ->orderBy('mm_dep', 'ASC')
+            ->orderBy('mm_num', 'ASC')
+            ->findAll();
+        if (empty($source)) {
+            return;
+        }
+
+        $lgRows = $this->db->table('local_government')
+            ->select('lg_idx')
+            ->orderBy('lg_idx', 'ASC')
+            ->get()
+            ->getResultArray();
+
+        foreach ($lgRows as $lgRow) {
+            $destLg = (int) ($lgRow['lg_idx'] ?? 0);
+            if ($destLg <= 0 || $destLg === $sourceLg) {
+                continue;
+            }
+
+            $this->db->transStart();
+            $this->where('mt_idx', $mtIdx)
+                ->where('lg_idx', $destLg)
+                ->delete();
+
+            $idMap = [];
+            foreach ($source as $row) {
+                $oldId = (int) ($row->mm_idx ?? 0);
+                $oldP = (int) ($row->mm_pidx ?? 0);
+                $newPidx = 0;
+                if ($oldP > 0 && isset($idMap[$oldP])) {
+                    $newPidx = (int) $idMap[$oldP];
+                }
+
+                $this->insert([
+                    'mt_idx' => $mtIdx,
+                    'lg_idx' => $destLg,
+                    'mm_name' => (string) ($row->mm_name ?? ''),
+                    'mm_link' => (string) ($row->mm_link ?? ''),
+                    'mm_pidx' => $newPidx,
+                    'mm_dep' => (int) ($row->mm_dep ?? 0),
+                    'mm_num' => (int) ($row->mm_num ?? 0),
+                    'mm_cnode' => (int) ($row->mm_cnode ?? 0),
+                    'mm_level' => (string) ($row->mm_level ?? ''),
+                    'mm_is_view' => (string) ($row->mm_is_view ?? 'Y'),
+                ]);
+                $idMap[$oldId] = (int) $this->getInsertID();
+            }
+            $this->db->transComplete();
+        }
+    }
+
+    /**
+     * 재고 관리 하위 메뉴는 "재고 현황", "실사 선별 조회"만 유지.
+     */
+    public function pruneInventoryManagementMenus(int $mtIdx, int $lgIdx): void
+    {
+        if ($mtIdx <= 0 || $lgIdx <= 0) {
+            return;
+        }
+
+        $parentRows = $this->where('mt_idx', $mtIdx)
+            ->where('lg_idx', $lgIdx)
+            ->where('mm_pidx', 0)
+            ->groupStart()
+                ->where('mm_name', '재고 관리')
+                ->orWhere('mm_name', '재고관리')
+            ->groupEnd()
+            ->findAll();
+        if ($parentRows === []) {
+            return;
+        }
+        $parentIds = array_values(array_filter(array_map(
+            static fn ($row): int => (int) ($row->mm_idx ?? 0),
+            $parentRows
+        )));
+        if ($parentIds === []) {
+            return;
+        }
+
+        $this->where('mt_idx', $mtIdx)
+            ->where('lg_idx', $lgIdx)
+            ->whereIn('mm_pidx', $parentIds)
+            ->whereNotIn('mm_link', ['bag/inventory', 'bag/inventory/inspection-select'])
+            ->delete();
+    }
+
 }
--- a/app/Models/PackagingUnitModel.php
+++ b/app/Models/PackagingUnitModel.php
@@ -16,4 +16,29 @@ class PackagingUnitModel extends Model
        'pu_start_date', 'pu_end_date', 'pu_state',
        'pu_regdate', 'pu_moddate', 'pu_reg_mb_idx',
    ];
+
+    /**
+     * 동일 봉투코드에 행이 여러 개여도 최신 등록 1건만 사용.
+     *
+     * @return array<string, object>
+     */
+    public function latestActiveMapByBagCode(int $lgIdx): array
+    {
+        $rows = $this->where('pu_lg_idx', $lgIdx)
+            ->where('pu_state', 1)
+            ->orderBy('pu_regdate', 'DESC')
+            ->orderBy('pu_idx', 'DESC')
+            ->findAll();
+
+        $map = [];
+        foreach ($rows as $row) {
+            $code = (string) ($row->pu_bag_code ?? '');
+            if ($code === '' || isset($map[$code])) {
+                continue;
+            }
+            $map[$code] = $row;
+        }
+
+        return $map;
+    }
 }
--- a/app/Models/SalesAgencyModel.php
+++ b/app/Models/SalesAgencyModel.php
@@ -1,5 +1,7 @@
 <?php

+declare(strict_types=1);
+
 namespace App\Models;

 use CodeIgniter\Model;
@@ -11,7 +13,34 @@ class SalesAgencyModel extends Model
    protected $returnType    = 'object';
    protected $useTimestamps = false;
    protected $allowedFields = [
-        'sa_lg_idx', 'sa_name', 'sa_biz_no', 'sa_rep_name',
-        'sa_tel', 'sa_addr', 'sa_state', 'sa_regdate',
+        'sa_lg_idx',
+        'sa_kind',
+        'sa_code',
+        'sa_name',
+        'sa_regdate',
    ];
+
+    /** sales_agency 테이블에 sa_kind, sa_code 컬럼이 있는지(마이그레이션 적용 여부). */
+    public function hasKindCodeColumns(): bool
+    {
+        static $cache = null;
+        if ($cache === null) {
+            $cols   = db_connect()->getFieldNames($this->table);
+            $cache = in_array('sa_kind', $cols, true) && in_array('sa_code', $cols, true);
+        }
+
+        return $cache;
+    }
+
+    /**
+     * 신규 스키마면 구분·코드 순, 아니면 명·PK 순(옛 DB 호환).
+     *
+     * @return $this
+     */
+    public function orderForDisplay()
+    {
+        return $this->hasKindCodeColumns()
+            ? $this->orderBy('sa_kind', 'ASC')->orderBy('sa_code', 'ASC')
+            : $this->orderBy('sa_name', 'ASC')->orderBy('sa_idx', 'ASC');
+    }
 }
--- a/app/Models/ShopOrderItemModel.php
+++ b/app/Models/ShopOrderItemModel.php
@@ -0,0 +1,17 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class ShopOrderItemModel extends Model
+{
+    protected $table         = 'shop_order_item';
+    protected $primaryKey    = 'soi_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'soi_so_idx', 'soi_bag_code', 'soi_bag_name', 'soi_unit_price',
+        'soi_qty', 'soi_amount', 'soi_box_count', 'soi_pack_count', 'soi_sheet_count',
+    ];
+}
--- a/app/Models/ShopOrderModel.php
+++ b/app/Models/ShopOrderModel.php
@@ -0,0 +1,18 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class ShopOrderModel extends Model
+{
+    protected $table         = 'shop_order';
+    protected $primaryKey    = 'so_idx';
+    protected $returnType    = 'object';
+    protected $useTimestamps = false;
+    protected $allowedFields = [
+        'so_lg_idx', 'so_ds_idx', 'so_ds_name', 'so_order_date', 'so_delivery_date',
+        'so_payment_type', 'so_channel', 'so_paid', 'so_received', 'so_total_qty', 'so_total_amount',
+        'so_status', 'so_orderer_idx', 'so_regdate',
+    ];
+}
--- a/app/Views/admin/access/approvals.php
+++ b/app/Views/admin/access/approvals.php
@@ -1,5 +1,9 @@
+<?= view('components/print_header', ['printTitle' => '권한 승인 대기']) ?>
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
-  <span class="text-sm font-bold text-gray-700">권한 승인 대기</span>
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">권한 승인 대기</span>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+  </div>
 </section>
 <div class="border border-gray-300 p-4 mt-2">
  <form method="get" action="<?= base_url('admin/access/approvals') ?>" class="mb-4 flex flex-wrap items-center gap-2 text-sm">
@@ -64,3 +68,4 @@
    </tbody>
  </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>
--- a/app/Views/admin/access/login_history.php
+++ b/app/Views/admin/access/login_history.php
@@ -1,3 +1,4 @@
+<?= view('components/print_header', ['printTitle' => '로그인 이력']) ?>
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
  <div class="flex flex-wrap items-center justify-between gap-y-2">
    <div class="flex items-center gap-4 text-sm">
@@ -9,6 +10,7 @@
        <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">조회</button>
      </form>
    </div>
+    <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
  </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -35,3 +37,4 @@
    </tbody>
  </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>
--- a/app/Views/admin/bag_inventory/index.php
+++ b/app/Views/admin/bag_inventory/index.php
@@ -0,0 +1,38 @@
+<?= view('components/print_header', ['printTitle' => '재고 현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">재고 현황</span>
+    <div class="flex items-center gap-2">
+      <a href="<?= mgmt_url('bag-inventory/export') ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+    </div>
+  </div>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th class="w-16">번호</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>현재재고(낱장)</th>
+        <th>최종갱신</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->bi_idx) ?></td>
+        <td class="text-center font-mono"><?= esc($row->bi_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bi_bag_name) ?></td>
+        <td class="font-bold"><?= number_format((int) $row->bi_qty) ?></td>
+        <td class="text-center"><?= esc($row->bi_updated_at) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="5" class="text-center text-gray-400 py-4">등록된 재고가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>
--- a/app/Views/admin/bag_issue/create.php
+++ b/app/Views/admin/bag_issue/create.php
@@ -0,0 +1,70 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">무료용 불출 처리</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
+  <form action="<?= mgmt_url('bag-issues/store') ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">연도 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="bi2_year" type="number" min="2000" max="2099" value="<?= esc(old('bi2_year', date('Y'))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">분기 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32" name="bi2_quarter" required>
+        <option value="">선택</option>
+        <option value="1" <?= old('bi2_quarter') === '1' ? 'selected' : '' ?>>1</option>
+        <option value="2" <?= old('bi2_quarter') === '2' ? 'selected' : '' ?>>2</option>
+        <option value="3" <?= old('bi2_quarter') === '3' ? 'selected' : '' ?>>3</option>
+        <option value="4" <?= old('bi2_quarter') === '4' ? 'selected' : '' ?>>4</option>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구분 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bi2_issue_type" required>
+        <option value="">선택</option>
+        <option value="무료용" <?= old('bi2_issue_type') === '무료용' ? 'selected' : '' ?>>무료용</option>
+        <option value="공공용" <?= old('bi2_issue_type') === '공공용' ? 'selected' : '' ?>>공공용</option>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">불출일 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bi2_issue_date" type="date" value="<?= esc(old('bi2_issue_date', date('Y-m-d'))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">불출처 유형</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bi2_dest_type" type="text" placeholder="동사무소" value="<?= esc(old('bi2_dest_type')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">불출처명 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bi2_dest_name" type="text" value="<?= esc(old('bi2_dest_name')) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">봉투코드 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bi2_bag_code" required>
+        <option value="">선택</option>
+        <?php foreach ($bagCodes as $cd): ?>
+        <option value="<?= esc($cd->cd_code) ?>" <?= old('bi2_bag_code') === $cd->cd_code ? 'selected' : '' ?>>
+          <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">수량 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="bi2_qty" type="number" min="0" value="<?= esc(old('bi2_qty', '0')) ?>" required/>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
+      <a href="<?= mgmt_url('bag-issues') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>
--- a/app/Views/admin/bag_issue/index.php
+++ b/app/Views/admin/bag_issue/index.php
@@ -0,0 +1,63 @@
+<?= view('components/print_header', ['printTitle' => '무료용 불출 관리']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">무료용 불출 관리</span>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= mgmt_url('bag-issues/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">불출 처리</a>
+    </div>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= mgmt_url('bag-issues') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">불출일</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <label class="text-sm text-gray-600">~</label>
+    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= mgmt_url('bag-issues') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th class="w-16">번호</th>
+        <th>연도</th>
+        <th>분기</th>
+        <th>구분</th>
+        <th>불출일</th>
+        <th>불출처</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>수량</th>
+        <th class="w-24">작업</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->bi2_idx) ?></td>
+        <td class="text-center"><?= esc($row->bi2_year) ?></td>
+        <td class="text-center"><?= esc($row->bi2_quarter) ?></td>
+        <td class="text-center"><?= esc($row->bi2_issue_type) ?></td>
+        <td class="text-center"><?= esc($row->bi2_issue_date) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bi2_dest_name) ?></td>
+        <td class="text-center font-mono"><?= esc($row->bi2_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bi2_bag_name) ?></td>
+        <td><?= number_format((int) $row->bi2_qty) ?></td>
+        <td class="text-center">
+          <form action="<?= mgmt_url('bag-issues/cancel/' . (int) $row->bi2_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
+            <?= csrf_field() ?>
+            <button type="submit" class="text-orange-600 hover:underline text-sm">취소</button>
+          </form>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="10" class="text-center text-gray-400 py-4">등록된 불출이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>
--- a/app/Views/admin/bag_order/create.php
+++ b/app/Views/admin/bag_order/create.php
@@ -0,0 +1,443 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">발주 등록</span>
+</section>
+
+<?php
+  $oldBagCodes = old('item_bag_code');
+  $oldQtyBoxes = old('item_qty_box');
+  $oldQtySheets = old('item_qty_sheet');
+  $oldBagCodes = is_array($oldBagCodes) ? $oldBagCodes : [];
+  $oldQtyBoxes = is_array($oldQtyBoxes) ? $oldQtyBoxes : [];
+  $oldQtySheets = is_array($oldQtySheets) ? $oldQtySheets : [];
+  $defaultOrderDate = old('bo_order_date', date('Y-m-d'));
+  $defaultOrderMonth = old('bo_order_month_ui', substr($defaultOrderDate, 0, 7));
+
+  $bagMeta = [];
+  foreach (($bagReferenceRows ?? []) as $row) {
+      $bagMeta[$row['code']] = [
+          'name' => $row['name'],
+          'orderPrice' => (float) $row['orderPrice'],
+          'boxPerPack' => (int) $row['boxPerPack'],
+          'packPerSheet' => (int) $row['packPerSheet'],
+          'totalPerBox' => max(1, (int) $row['totalPerBox']),
+      ];
+  }
+
+  $initialSelectedItems = [];
+  $maxOldCount = max(count($oldBagCodes), count($oldQtySheets), count($oldQtyBoxes));
+  for ($i = 0; $i < $maxOldCount; $i++) {
+      $code = trim((string) ($oldBagCodes[$i] ?? ''));
+      if ($code === '' || ! isset($bagMeta[$code])) {
+          continue;
+      }
+      $fallbackQtyBox = (int) ($oldQtyBoxes[$i] ?? 0);
+      $rawQtySheet = (int) ($oldQtySheets[$i] ?? 0);
+      $fallbackTotalPerBox = (int) ($bagMeta[$code]['totalPerBox'] ?? 1);
+      if ($fallbackQtyBox <= 0 && $rawQtySheet > 0) {
+          $fallbackQtyBox = intdiv($rawQtySheet, max(1, $fallbackTotalPerBox));
+      }
+      $initialSelectedItems[] = [
+          'code' => $code,
+          'qtyBox' => max(0, $fallbackQtyBox),
+      ];
+  }
+
+  $statusMap = ['normal' => '정상', 'cancelled' => '취소', 'deleted' => '삭제'];
+?>
+
+<form action="<?= mgmt_url('bag-orders/store') ?>" method="POST" class="mt-2 space-y-2">
+  <?= csrf_field() ?>
+
+  <div class="border border-gray-300 bg-white p-2">
+    <div class="flex flex-wrap items-center gap-4 text-sm">
+      <div class="flex items-center gap-2">
+        <label for="bo_order_month_ui" class="font-bold text-gray-700">발주월</label>
+        <input id="bo_order_month_ui" name="bo_order_month_ui" type="month" value="<?= esc($defaultOrderMonth) ?>" class="border border-gray-300 rounded px-2 py-1" />
+      </div>
+      <div class="flex items-center gap-2">
+        <label for="bo_order_date" class="font-bold text-gray-700">발주일 <span class="text-red-500">*</span></label>
+        <input id="bo_order_date" name="bo_order_date" type="date" value="<?= esc($defaultOrderDate) ?>" required class="border border-gray-300 rounded px-2 py-1" />
+      </div>
+      <p class="text-blue-600 font-bold">※ 발주수량은 박스단위로 입력해 주세요. (발주일은 미래일도 선택 가능)</p>
+    </div>
+  </div>
+
+  <div class="grid grid-cols-1 xl:grid-cols-12 gap-2">
+    <section class="xl:col-span-5 border border-gray-300 bg-white">
+      <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">발주 이력</div>
+      <div class="overflow-auto max-h-[410px]">
+        <table class="w-full data-table text-sm">
+          <thead>
+            <tr>
+              <th class="w-28">발주일</th>
+              <th>제작업체</th>
+              <th>입고처</th>
+              <th class="w-16">상태</th>
+            </tr>
+          </thead>
+          <tbody>
+            <?php foreach (($recentOrders ?? []) as $history): ?>
+            <tr>
+              <td class="text-center"><?= esc((string) $history->bo_order_date) ?></td>
+              <td class="text-left pl-2"><?= esc((string) ($companyMap[(int) $history->bo_company_idx] ?? '-')) ?></td>
+              <td class="text-left pl-2"><?= esc((string) ($agencyMap[(int) $history->bo_agency_idx] ?? '-')) ?></td>
+              <td class="text-center"><?= esc((string) ($statusMap[(string) $history->bo_status] ?? $history->bo_status)) ?></td>
+            </tr>
+            <?php endforeach; ?>
+            <?php if (empty($recentOrders)): ?>
+            <tr><td colspan="4" class="text-center text-gray-400 py-4">발주 이력이 없습니다.</td></tr>
+            <?php endif; ?>
+          </tbody>
+        </table>
+      </div>
+    </section>
+
+    <section class="xl:col-span-7 border border-gray-300 bg-white">
+      <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">발주 Form</div>
+      <div class="p-2 space-y-2">
+        <div class="grid grid-cols-1 md:grid-cols-2 gap-2">
+          <div class="flex items-center gap-2 text-sm">
+            <label for="bo_fee_rate" class="w-20 font-bold text-gray-700">수수료</label>
+            <input id="bo_fee_rate" name="bo_fee_rate" type="number" step="0.01" value="<?= esc(old('bo_fee_rate', '0')) ?>" class="border border-gray-300 rounded px-2 py-1 w-24 text-right" />
+            <span>%</span>
+          </div>
+          <div class="flex items-center gap-2 text-sm">
+            <label for="bo_association_idx" class="w-20 font-bold text-gray-700">협회</label>
+            <select id="bo_association_idx" name="bo_association_idx" class="border border-gray-300 rounded px-2 py-1 w-full">
+              <option value="">선택</option>
+              <?php foreach (($associations ?? []) as $association): ?>
+              <option value="<?= esc((string) $association->cp_idx) ?>" <?= (int) old('bo_association_idx') === (int) $association->cp_idx ? 'selected' : '' ?>>
+                <?= esc((string) $association->cp_name) ?>
+              </option>
+              <?php endforeach; ?>
+            </select>
+          </div>
+          <div class="flex items-center gap-2 text-sm">
+            <label for="bo_company_idx" class="w-20 font-bold text-gray-700">제작업체</label>
+            <select id="bo_company_idx" name="bo_company_idx" class="border border-gray-300 rounded px-2 py-1 w-full">
+              <option value="">선택</option>
+              <?php foreach (($companies ?? []) as $company): ?>
+              <option value="<?= esc((string) $company->cp_idx) ?>" <?= (int) old('bo_company_idx') === (int) $company->cp_idx ? 'selected' : '' ?>>
+                <?= esc((string) $company->cp_name) ?>
+              </option>
+              <?php endforeach; ?>
+            </select>
+          </div>
+          <div class="flex items-center gap-2 text-sm">
+            <label for="bo_agency_idx" class="w-20 font-bold text-gray-700">입고처</label>
+            <select id="bo_agency_idx" name="bo_agency_idx" class="border border-gray-300 rounded px-2 py-1 w-full">
+              <option value="">선택</option>
+              <?php foreach (($agencies ?? []) as $agency): ?>
+              <option value="<?= esc((string) $agency->sa_idx) ?>" <?= (int) old('bo_agency_idx') === (int) $agency->sa_idx ? 'selected' : '' ?>>
+                [<?= esc((string) ($agency->sa_kind ?? '')) ?>] <?= esc((string) ($agency->sa_code ?? '')) ?> — <?= esc((string) $agency->sa_name) ?>
+              </option>
+              <?php endforeach; ?>
+            </select>
+          </div>
+        </div>
+
+        <div class="border border-gray-300 overflow-auto">
+          <table class="w-full data-table text-sm order-input-table" id="order-item-table">
+            <thead>
+              <tr>
+                <th class="w-12">번호</th>
+                <th class="w-16">선택</th>
+                <th>품명</th>
+                <th class="w-28">수량(BOX)</th>
+                <th class="w-24">단가</th>
+                <th class="w-24">환산수량</th>
+                <th class="w-28">금액</th>
+              </tr>
+            </thead>
+            <tbody id="selected-order-items-body"></tbody>
+            <tfoot>
+              <tr>
+                <th colspan="3" class="text-center">계</th>
+                <th class="text-right pr-2" id="sum-box-qty">0</th>
+                <th></th>
+                <th class="text-right pr-2" id="sum-sheet-qty">0</th>
+                <th class="text-right pr-2" id="sum-amount">0</th>
+              </tr>
+            </tfoot>
+          </table>
+        </div>
+
+        <div class="flex gap-2 pt-1">
+          <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">발주</button>
+          <a href="<?= mgmt_url('bag-orders') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+        </div>
+      </div>
+    </section>
+  </div>
+
+  <section class="border border-gray-300 bg-white">
+    <div class="border-b border-gray-300 bg-gray-50 px-2 py-1 text-sm font-bold text-gray-700">발주 등록 종류</div>
+    <p class="text-xs text-gray-600 px-2 py-1">아래 목록에서 봉투를 선택하면 발주 품목에 추가됩니다. (개수 제한 없음)</p>
+    <div class="overflow-auto">
+      <table class="w-full data-table text-sm order-reference-table">
+        <thead>
+          <tr>
+            <th class="w-12">번호</th>
+            <th class="w-20">선택</th>
+            <th>봉투 종류</th>
+            <th class="w-24">발주단가</th>
+            <th class="w-24">Box당 팩</th>
+            <th class="w-24">팩당 낱장</th>
+            <th class="w-28">1박스 총 낱장</th>
+          </tr>
+        </thead>
+        <tbody>
+          <?php foreach (($bagReferenceRows ?? []) as $idx => $row): ?>
+          <tr data-reference-row data-code="<?= esc((string) $row['code']) ?>" class="cursor-pointer">
+            <td class="text-center"><?= $idx + 1 ?></td>
+            <td class="text-center">
+              <button type="button" class="js-toggle-bag border border-gray-300 rounded px-2 py-0.5 text-xs hover:bg-gray-100" data-code="<?= esc((string) $row['code']) ?>">선택</button>
+            </td>
+            <td class="text-left pl-2"><?= esc((string) $row['name']) ?></td>
+            <td class="text-right pr-2"><?= number_format((float) $row['orderPrice'], 2) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) $row['boxPerPack']) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) $row['packPerSheet']) ?></td>
+            <td class="text-right pr-2"><?= number_format((int) $row['totalPerBox']) ?></td>
+          </tr>
+          <?php endforeach; ?>
+          <?php if (empty($bagReferenceRows)): ?>
+          <tr><td colspan="7" class="text-center text-gray-400 py-4">표시할 봉투 기준 데이터가 없습니다.</td></tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </section>
+</form>
+
+<style>
+  .order-input-table tbody tr,
+  .order-reference-table tbody tr {
+    height: 34px;
+  }
+  .order-input-table tbody td,
+  .order-reference-table tbody td {
+    padding-top: 4px;
+    padding-bottom: 4px;
+  }
+</style>
+
+<script>
+  (() => {
+    const bagMeta = <?= json_encode($bagMeta, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+    const initialSelectedItems = <?= json_encode($initialSelectedItems, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES) ?>;
+    const selectedBody = document.getElementById('selected-order-items-body');
+    const referenceRows = Array.from(document.querySelectorAll('[data-reference-row]'));
+    const sumBoxQtyEl = document.getElementById('sum-box-qty');
+    const sumSheetQtyEl = document.getElementById('sum-sheet-qty');
+    const sumAmountEl = document.getElementById('sum-amount');
+    const monthInput = document.getElementById('bo_order_month_ui');
+    const orderDateInput = document.getElementById('bo_order_date');
+    const orderForm = document.querySelector('form[action*="bag-orders/store"]');
+    const selectedItems = new Map();
+    let activeCode = null;
+
+    const formatNumber = (value) => new Intl.NumberFormat('ko-KR').format(Number.isFinite(value) ? value : 0);
+    const escapeHtml = (value) => String(value ?? '')
+      .replaceAll('&', '&amp;')
+      .replaceAll('<', '&lt;')
+      .replaceAll('>', '&gt;')
+      .replaceAll('"', '&quot;')
+      .replaceAll("'", '&#39;');
+
+    const syncMonthFromDate = () => {
+      if (!orderDateInput || !monthInput || !orderDateInput.value) return;
+      monthInput.value = orderDateInput.value.substring(0, 7);
+    };
+
+    const syncDateFromMonth = () => {
+      if (!orderDateInput || !monthInput || !monthInput.value) return;
+      const parts = monthInput.value.split('-');
+      if (parts.length !== 2) return;
+      const year = Number(parts[0]);
+      const month = Number(parts[1]);
+      if (!Number.isFinite(year) || !Number.isFinite(month)) return;
+
+      const currentDay = orderDateInput.value ? Number(orderDateInput.value.split('-')[2]) : 1;
+      const lastDay = new Date(year, month, 0).getDate();
+      const day = String(Math.min(Math.max(currentDay, 1), lastDay)).padStart(2, '0');
+      orderDateInput.value = `${String(year)}-${String(month).padStart(2, '0')}-${day}`;
+    };
+
+    const updateReferenceSelectionUi = () => {
+      referenceRows.forEach((row) => {
+        const code = row.dataset.code || '';
+        const button = row.querySelector('.js-toggle-bag');
+        const isSelected = selectedItems.has(code);
+        row.classList.toggle('bg-blue-50', isSelected);
+        if (button) {
+          button.textContent = isSelected ? '선택됨' : '선택';
+          button.classList.toggle('bg-blue-600', isSelected);
+          button.classList.toggle('text-white', isSelected);
+          button.classList.toggle('border-blue-600', isSelected);
+        }
+      });
+    };
+
+    const updateTotals = () => {
+      let sumBoxQty = 0;
+      let sumSheetQty = 0;
+      let sumAmount = 0;
+
+      selectedBody.querySelectorAll('tr[data-item-row]').forEach((row) => {
+        const code = row.dataset.code || '';
+        const qtyInput = row.querySelector('.item-qty-box');
+        const qtyBox = Math.max(0, parseInt(qtyInput?.value || '0', 10));
+        const meta = bagMeta[code] || { orderPrice: 0, totalPerBox: 1 };
+        const unitPrice = Number(meta.orderPrice || 0);
+        const totalPerBox = Math.max(1, Number(meta.totalPerBox || 1));
+        const qtySheet = qtyBox * totalPerBox;
+        const amount = qtySheet * unitPrice;
+
+        const unitPriceEl = row.querySelector('.item-unit-price');
+        const qtySheetEl = row.querySelector('.item-qty-sheet');
+        const sheetHelpEl = row.querySelector('.item-sheet-help');
+        const amountEl = row.querySelector('.item-amount');
+        if (unitPriceEl) unitPriceEl.textContent = formatNumber(unitPrice);
+        if (qtySheetEl) qtySheetEl.textContent = formatNumber(qtySheet);
+        if (sheetHelpEl) sheetHelpEl.textContent = `낱장 ${formatNumber(qtySheet)}장`;
+        if (amountEl) amountEl.textContent = formatNumber(amount);
+
+        selectedItems.set(code, { qtyBox });
+        sumBoxQty += qtyBox;
+        sumSheetQty += qtySheet;
+        sumAmount += amount;
+      });
+
+      if (sumBoxQtyEl) sumBoxQtyEl.textContent = formatNumber(sumBoxQty);
+      if (sumSheetQtyEl) sumSheetQtyEl.textContent = formatNumber(sumSheetQty);
+      if (sumAmountEl) sumAmountEl.textContent = formatNumber(sumAmount);
+    };
+
+    const setActiveRow = (code) => {
+      activeCode = code || null;
+      selectedBody.querySelectorAll('tr[data-item-row]').forEach((row) => {
+        row.classList.toggle('bg-amber-50', row.dataset.code === activeCode);
+      });
+    };
+
+    const renderSelectedRows = () => {
+      const codes = Object.keys(bagMeta).filter((code) => selectedItems.has(code));
+      if (codes.length === 0) {
+        selectedBody.innerHTML = '<tr><td colspan="7" class="text-center text-gray-400 py-4">아래 "발주 등록 종류"에서 봉투를 선택해 주세요.</td></tr>';
+        setActiveRow(null);
+        updateTotals();
+        updateReferenceSelectionUi();
+        return;
+      }
+
+      selectedBody.innerHTML = codes.map((code, idx) => {
+        const meta = bagMeta[code];
+        const qtyBox = Math.max(0, parseInt(String(selectedItems.get(code)?.qtyBox ?? 0), 10));
+        const name = meta?.name || code;
+
+        return `
+          <tr data-item-row data-code="${escapeHtml(code)}" class="cursor-pointer">
+            <td class="text-center">${idx + 1}</td>
+            <td class="text-center">
+              <button type="button" class="js-remove-selected text-xs text-red-600 hover:underline" data-code="${escapeHtml(code)}">해제</button>
+            </td>
+            <td class="text-left pl-2">
+              ${escapeHtml(name)}
+              <input type="hidden" name="item_bag_code[]" value="${escapeHtml(code)}" />
+            </td>
+            <td>
+              <input name="item_qty_box[]" type="number" min="0" step="1" value="${qtyBox}" class="item-qty-box border border-gray-300 rounded px-2 py-1 text-sm w-full text-right leading-tight" />
+              <p class="text-[11px] text-gray-500 mt-1 item-sheet-help">낱장 0장</p>
+            </td>
+            <td class="text-right pr-2 item-unit-price">0</td>
+            <td class="text-right pr-2 item-qty-sheet">0</td>
+            <td class="text-right pr-2 item-amount">0</td>
+          </tr>
+        `;
+      }).join('');
+
+      if (!activeCode || !selectedItems.has(activeCode)) {
+        activeCode = codes[0];
+      }
+      setActiveRow(activeCode);
+      updateTotals();
+      updateReferenceSelectionUi();
+    };
+
+    const toggleSelection = (code) => {
+      if (!code || !bagMeta[code]) return;
+      if (selectedItems.has(code)) {
+        selectedItems.delete(code);
+        if (activeCode === code) activeCode = null;
+      } else {
+        selectedItems.set(code, { qtyBox: 0 });
+        activeCode = code;
+      }
+      renderSelectedRows();
+    };
+
+    initialSelectedItems.forEach((item) => {
+      if (!item || !item.code || !bagMeta[item.code]) return;
+      selectedItems.set(item.code, { qtyBox: Math.max(0, parseInt(String(item.qtyBox ?? 0), 10)) });
+      activeCode = item.code;
+    });
+
+    selectedBody.addEventListener('click', (event) => {
+      const removeButton = event.target.closest('.js-remove-selected');
+      if (removeButton) {
+        toggleSelection(removeButton.dataset.code || '');
+        return;
+      }
+
+      const row = event.target.closest('tr[data-item-row]');
+      if (!row) return;
+      const code = row.dataset.code || '';
+      setActiveRow(code);
+      const qtyInput = row.querySelector('.item-qty-box');
+      if (qtyInput) qtyInput.focus();
+    });
+
+    selectedBody.addEventListener('input', (event) => {
+      const qtyInput = event.target.closest('.item-qty-box');
+      if (!qtyInput) return;
+      const row = qtyInput.closest('tr[data-item-row]');
+      if (!row) return;
+      const code = row.dataset.code || '';
+      selectedItems.set(code, { qtyBox: Math.max(0, parseInt(qtyInput.value || '0', 10)) });
+      updateTotals();
+    });
+
+    referenceRows.forEach((row) => {
+      row.addEventListener('click', (event) => {
+        const button = event.target.closest('.js-toggle-bag');
+        if (button) {
+          toggleSelection(button.dataset.code || '');
+          return;
+        }
+        if (event.target.closest('td')) {
+          toggleSelection(row.dataset.code || '');
+        }
+      });
+    });
+
+    if (monthInput) monthInput.addEventListener('change', () => { syncDateFromMonth(); updateTotals(); });
+    if (orderDateInput) orderDateInput.addEventListener('change', syncMonthFromDate);
+
+    if (orderForm) {
+      orderForm.addEventListener('submit', (event) => {
+        const hasValidItem = Array.from(selectedBody.querySelectorAll('tr[data-item-row]')).some((row) => {
+          const qtyInput = row.querySelector('.item-qty-box');
+          return Math.max(0, parseInt(qtyInput?.value || '0', 10)) > 0;
+        });
+
+        if (!hasValidItem) {
+          event.preventDefault();
+          alert('봉투를 선택하고 수량을 1 이상 입력해 주세요.');
+        }
+      });
+    }
+
+    syncMonthFromDate();
+    renderSelectedRows();
+  })();
+</script>
--- a/app/Views/admin/bag_order/detail.php
+++ b/app/Views/admin/bag_order/detail.php
@@ -0,0 +1,102 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex items-center gap-2">
+    <a href="<?= mgmt_url('bag-orders') ?>" class="text-blue-600 hover:underline text-sm">&larr; 발주 목록</a>
+    <span class="text-gray-400">|</span>
+    <span class="text-sm font-bold text-gray-700">발주 상세 — <?= esc($order->bo_lot_no) ?></span>
+  </div>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-4xl">
+  <table class="w-full text-sm">
+    <tbody>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">UUID</th>
+        <td class="py-2 font-mono"><?= esc($order->bo_uuid) ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">버전</th>
+        <td class="py-2"><?= esc($order->bo_version) ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">발주일</th>
+        <td class="py-2"><?= esc($order->bo_order_date) ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">제작업체</th>
+        <td class="py-2"><?= esc($companyName ?? '') ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">입고처</th>
+        <td class="py-2"><?= esc($agencyName ?? '') ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">LOT번호</th>
+        <td class="py-2 font-mono"><?= esc($order->bo_lot_no) ?></td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">수수료율</th>
+        <td class="py-2"><?= esc($order->bo_fee_rate) ?>%</td>
+      </tr>
+      <tr class="border-b">
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">상태</th>
+        <td class="py-2">
+          <?php
+            $statusMap = ['normal' => '정상', 'cancelled' => '취소', 'deleted' => '삭제'];
+            echo esc($statusMap[$order->bo_status] ?? $order->bo_status);
+          ?>
+        </td>
+      </tr>
+      <tr>
+        <th class="text-left py-2 pr-4 text-gray-600 w-28">해시</th>
+        <td class="py-2 font-mono text-xs"><?= esc($order->bo_hash) ?></td>
+      </tr>
+    </tbody>
+  </table>
+</div>
+
+<div class="border border-gray-300 overflow-auto mt-4">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>단가</th>
+        <th>박스수</th>
+        <th>낱장수</th>
+        <th>금액</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php
+        $totalQtyBox = 0;
+        $totalQtySheet = 0;
+        $totalAmount = 0;
+      ?>
+      <?php foreach ($items as $item): ?>
+      <tr>
+        <td class="text-center font-mono"><?= esc($item->boi_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($item->boi_bag_name) ?></td>
+        <td><?= number_format((float) $item->boi_unit_price) ?></td>
+        <td><?= number_format((int) $item->boi_qty_box) ?></td>
+        <td><?= number_format((int) $item->boi_qty_sheet) ?></td>
+        <td><?= number_format((float) $item->boi_amount) ?></td>
+      </tr>
+      <?php
+        $totalQtyBox += (int) $item->boi_qty_box;
+        $totalQtySheet += (int) $item->boi_qty_sheet;
+        $totalAmount += (float) $item->boi_amount;
+      ?>
+      <?php endforeach; ?>
+      <?php if (empty($items)): ?>
+      <tr><td colspan="6" class="text-center text-gray-400 py-4">등록된 품목이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+    <tfoot class="bg-gray-50 font-bold text-right">
+      <tr>
+        <td colspan="3" class="text-center">합계</td>
+        <td><?= number_format($totalQtyBox) ?></td>
+        <td><?= number_format($totalQtySheet) ?></td>
+        <td><?= number_format($totalAmount) ?></td>
+      </tr>
+    </tfoot>
+  </table>
+</div>
--- a/app/Views/admin/bag_order/index.php
+++ b/app/Views/admin/bag_order/index.php
@@ -0,0 +1,200 @@
+<?php
+  // 발주기간: native month 입력은 로케일에 따라 Jan 등 영문 표기될 수 있어 YYYY-MM select + 한글 라벨 사용
+  $bagOrderYmChoices = [];
+  $bagOrderYmCenterY = (int) date('Y');
+  for ($by = $bagOrderYmCenterY - 4; $by <= $bagOrderYmCenterY + 2; $by++) {
+      for ($bm = 1; $bm <= 12; $bm++) {
+          $bagOrderYmChoices[] = sprintf('%04d-%02d', $by, $bm);
+      }
+  }
+  foreach ([(string) ($startMonth ?? ''), (string) ($endMonth ?? '')] as $ymExtra) {
+      if (preg_match('/^\d{4}-\d{2}$/', $ymExtra) && ! in_array($ymExtra, $bagOrderYmChoices, true)) {
+          $bagOrderYmChoices[] = $ymExtra;
+      }
+  }
+  sort($bagOrderYmChoices);
+  $bagOrderYmLabel = static function (string $ym): string {
+      if (preg_match('/^(\d{4})-(\d{2})$/', $ym, $m)) {
+          return $m[1] . '년 ' . (int) $m[2] . '월';
+      }
+
+      return $ym;
+  };
+?>
+<?= view('components/print_header', ['printTitle' => '봉투 발주 현황']) ?>
+<section class="no-print border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <div class="flex items-center gap-2">
+      <a href="<?= mgmt_url('bag-orders/export') . '?' . http_build_query(array_filter(['start_month' => $startMonth ?? '', 'end_month' => $endMonth ?? '', 'company_idx' => $companyIdx ?? 0, 'bag_code' => $bagCode ?? '', 'receive_type' => $receiveType ?? ''])) ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= mgmt_url('bag-orders/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">발주 등록</a>
+    </div>
+  </div>
+</section>
+
+<section class="no-print p-2 bg-white border-b border-gray-200">
+  <!-- GBMS 발주현황: 발주기간은 [시작] ~ [끝] 한 줄 고정, 필터 블록은 가로 나열 후 좁으면 블록 단위로만 줄바꿈 -->
+  <form method="GET" action="<?= mgmt_url('bag-orders') ?>" class="flex flex-wrap items-end gap-x-5 gap-y-3 w-full">
+    <div class="flex flex-nowrap items-center gap-2 shrink-0">
+      <label class="text-sm text-gray-600 whitespace-nowrap">발주 기간</label>
+      <select name="start_month" class="border border-gray-300 rounded px-2 py-1 text-sm w-[11.5rem] max-w-[13rem] shrink-0">
+        <?php foreach ($bagOrderYmChoices as $ym): ?>
+        <option value="<?= esc($ym) ?>" <?= ($startMonth ?? date('Y-m')) === $ym ? 'selected' : '' ?>><?= esc($bagOrderYmLabel($ym)) ?></option>
+        <?php endforeach; ?>
+      </select>
+      <span class="text-sm text-gray-500 select-none">~</span>
+      <select name="end_month" class="border border-gray-300 rounded px-2 py-1 text-sm w-[11.5rem] max-w-[13rem] shrink-0">
+        <?php foreach ($bagOrderYmChoices as $ym): ?>
+        <option value="<?= esc($ym) ?>" <?= ($endMonth ?? date('Y-m')) === $ym ? 'selected' : '' ?>><?= esc($bagOrderYmLabel($ym)) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-nowrap items-center gap-2 shrink-0">
+      <label class="text-sm text-gray-600 whitespace-nowrap">제작 업체</label>
+      <select name="company_idx" class="border border-gray-300 rounded px-2 py-1 text-sm w-[11rem] max-w-[14rem]">
+        <option value="0">전 체</option>
+        <?php foreach (($companyOptions ?? []) as $company): ?>
+        <option value="<?= (int) $company->cp_idx ?>" <?= (int) ($companyIdx ?? 0) === (int) $company->cp_idx ? 'selected' : '' ?>>
+          <?= esc((string) $company->cp_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-nowrap items-center gap-2 shrink-0">
+      <label class="text-sm text-gray-600 whitespace-nowrap">품 명</label>
+      <select name="bag_code" class="border border-gray-300 rounded px-2 py-1 text-sm w-[11rem] max-w-[16rem]">
+        <option value="">전 체</option>
+        <?php foreach (($bagCodeOptions ?? []) as $bag): ?>
+        <option value="<?= esc((string) $bag->cd_code) ?>" <?= (string) ($bagCode ?? '') === (string) $bag->cd_code ? 'selected' : '' ?>>
+          <?= esc((string) $bag->cd_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-nowrap items-center gap-2 shrink-0">
+      <label class="text-sm text-gray-600 whitespace-nowrap">입고 구분</label>
+      <select name="receive_type" class="border border-gray-300 rounded px-2 py-1 text-sm w-[8.5rem]">
+        <option value="all" <?= ($receiveType ?? 'all') === 'all' ? 'selected' : '' ?>>전 체</option>
+        <option value="received" <?= ($receiveType ?? 'all') === 'received' ? 'selected' : '' ?>>입고완료</option>
+        <option value="pending" <?= ($receiveType ?? 'all') === 'pending' ? 'selected' : '' ?>>미입고</option>
+      </select>
+    </div>
+
+    <div class="flex flex-nowrap items-center gap-2 shrink-0 sm:ml-auto">
+      <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+      <a href="<?= mgmt_url('bag-orders') ?>" class="text-sm text-gray-500 hover:underline whitespace-nowrap">초기화</a>
+    </div>
+  </form>
+</section>
+
+<div class="bag-order-print-wrap border border-gray-300 overflow-auto mt-2">
+  <table class="bag-order-print-table w-full data-table">
+    <thead>
+      <tr>
+        <th class="w-32">발주일자</th>
+        <th class="min-w-[10rem]">제작 업체</th>
+        <th class="min-w-[12rem]">품 명</th>
+        <th class="w-28">발주 수량</th>
+        <th class="w-28">입고 수량</th>
+        <th class="w-28">미입고수량</th>
+        <th class="w-32">발주 금액</th>
+        <th class="min-w-[9rem]">입고처</th>
+        <th class="min-w-[8rem]">비 고</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php $printedGroup = []; ?>
+      <?php foreach (($rows ?? []) as $row): ?>
+      <?php if (! empty($row['is_subtotal'])): ?>
+      <tr class="bg-gray-50 font-semibold">
+        <td colspan="3" class="text-center"><?= esc((string) ($row['label'] ?? '소계')) ?></td>
+        <td><?= number_format((int) ($row['order_qty'] ?? 0)) ?></td>
+        <td><?= number_format((int) ($row['received_qty'] ?? 0)) ?></td>
+        <td><?= number_format((int) ($row['pending_qty'] ?? 0)) ?></td>
+        <td><?= number_format((float) ($row['amount'] ?? 0)) ?></td>
+        <td></td>
+        <td></td>
+      </tr>
+      <?php continue; ?>
+      <?php endif; ?>
+
+      <?php
+        $boIdx = (int) ($row['bo_idx'] ?? 0);
+        $showGroup = ! isset($printedGroup[$boIdx]);
+        $rowspan = (int) (($groupRows[$boIdx] ?? 1));
+        if ($showGroup) {
+            $printedGroup[$boIdx] = true;
+        }
+      ?>
+      <tr>
+        <?php if ($showGroup): ?>
+        <td class="text-center align-top" rowspan="<?= $rowspan ?>"><?= esc((string) ($row['order_date'] ?? '')) ?></td>
+        <td class="text-left pl-2 align-top" rowspan="<?= $rowspan ?>"><?= esc((string) ($row['company_name'] ?? '')) ?></td>
+        <?php endif; ?>
+        <td class="text-left pl-2"><?= esc((string) ($row['bag_name'] ?? '')) ?></td>
+        <td><?= number_format((int) ($row['order_qty'] ?? 0)) ?></td>
+        <td><?= number_format((int) ($row['received_qty'] ?? 0)) ?></td>
+        <td><?= number_format((int) ($row['pending_qty'] ?? 0)) ?></td>
+        <td><?= number_format((float) ($row['amount'] ?? 0)) ?></td>
+        <td class="text-left pl-2"><?= esc((string) ($row['agency_name'] ?? '')) ?></td>
+        <td></td>
+      </tr>
+      <?php endforeach; ?>
+
+      <?php if (empty($rows ?? [])): ?>
+      <tr><td colspan="9" class="text-center text-gray-400 py-6">조회 조건에 해당하는 발주 내역이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+    <tfoot>
+      <tr class="bg-gray-100 font-bold">
+        <td colspan="3" class="text-center">총계</td>
+        <td class="text-right"><?= number_format((int) ($grandTotals['order_qty'] ?? 0)) ?></td>
+        <td class="text-right"><?= number_format((int) ($grandTotals['received_qty'] ?? 0)) ?></td>
+        <td class="text-right"><?= number_format((int) ($grandTotals['pending_qty'] ?? 0)) ?></td>
+        <td class="text-right"><?= number_format((float) ($grandTotals['amount'] ?? 0)) ?></td>
+        <td></td>
+        <td></td>
+      </tr>
+    </tfoot>
+  </table>
+</div>
+
+<style>
+@media print {
+  #debug-icon,
+  #debug-bar,
+  #debug-bar-contents,
+  #debug-toolbar,
+  .debug-toolbar,
+  .ci-debug-toolbar,
+  [id^='debug-bar-'],
+  [id^='debug-icon'],
+  [class*='debug-toolbar'] {
+    display: none !important;
+    visibility: hidden !important;
+  }
+
+  .bag-order-print-wrap {
+    overflow: visible !important;
+    border: none !important;
+    margin-top: 0 !important;
+  }
+
+  .bag-order-print-table {
+    width: 100% !important;
+    table-layout: auto !important;
+  }
+
+  .bag-order-print-table th,
+  .bag-order-print-table td {
+    white-space: nowrap !important;
+    word-break: keep-all !important;
+    overflow-wrap: normal !important;
+    font-size: 10px !important;
+    padding: 2px 3px !important;
+  }
+}
+</style>
--- a/app/Views/admin/bag_price/create.php
+++ b/app/Views/admin/bag_price/create.php
@@ -2,7 +2,7 @@
  <span class="text-sm font-bold text-gray-700">봉투 단가 등록</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/bag-prices/store') ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('bag-prices/store') ?>" method="POST" class="space-y-4">
    <?= csrf_field() ?>

    <div class="flex flex-wrap items-center gap-2">
@@ -48,7 +48,7 @@

    <div class="flex gap-2 pt-2">
      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
-      <a href="<?= base_url('admin/bag-prices') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <a href="<?= mgmt_url('bag-prices') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
    </div>
  </form>
 </div>
--- a/app/Views/admin/bag_price/edit.php
+++ b/app/Views/admin/bag_price/edit.php
@@ -2,7 +2,7 @@
  <span class="text-sm font-bold text-gray-700">봉투 단가 수정</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/bag-prices/update/' . (int) $item->bp_idx) ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('bag-prices/update/' . (int) $item->bp_idx) ?>" method="POST" class="space-y-4">
    <?= csrf_field() ?>

    <div class="flex flex-wrap items-center gap-2">
@@ -49,7 +49,7 @@

    <div class="flex gap-2 pt-2">
      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">수정</button>
-      <a href="<?= base_url('admin/bag-prices') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <a href="<?= mgmt_url('bag-prices') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
    </div>
  </form>
 </div>
--- a/app/Views/admin/bag_price/history.php
+++ b/app/Views/admin/bag_price/history.php
@@ -1,6 +1,6 @@
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
  <div class="flex items-center gap-2">
-    <a href="<?= base_url('admin/bag-prices') ?>" class="text-blue-600 hover:underline text-sm">&larr; 단가 목록</a>
+    <a href="<?= mgmt_url('bag-prices') ?>" class="text-blue-600 hover:underline text-sm">&larr; 단가 목록</a>
    <span class="text-gray-400">|</span>
    <span class="text-sm font-bold text-gray-700">단가 변경 이력 — <?= esc($item->bp_bag_name) ?> (<?= esc($item->bp_bag_code) ?>)</span>
  </div>
--- a/app/Views/admin/bag_price/index.php
+++ b/app/Views/admin/bag_price/index.php
@@ -1,17 +1,97 @@
+<?= view('components/print_header', ['printTitle' => '봉투 단가 관리']) ?>
+<style>
+@media print {
+  .no-print { display: none !important; }
+}
+</style>
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
  <div class="flex flex-wrap items-center justify-between gap-y-2">
    <span class="text-sm font-bold text-gray-700">봉투 단가 관리</span>
-    <a href="<?= base_url('admin/bag-prices/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">단가 등록</a>
+    <div class="flex items-center gap-2 no-print">
+      <button onclick="window.print()" class="border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= mgmt_url('bag-prices/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">단가 등록</a>
+    </div>
  </div>
 </section>
-<section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/bag-prices') ?>" class="flex flex-wrap items-center gap-2">
-    <label class="text-sm text-gray-600">적용시작일</label>
-    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <label class="text-sm text-gray-600">~</label>
-    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
-    <a href="<?= base_url('admin/bag-prices') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+<section class="no-print border border-gray-200 rounded-lg bg-white p-3 mt-2">
+  <form method="get" action="<?= mgmt_url('bag-prices') ?>" class="flex flex-wrap items-end gap-3" autocomplete="off">
+    <div class="flex flex-col gap-0.5">
+      <label class="text-xs text-gray-500">봉투구분</label>
+      <select name="bag_kind_e" class="border border-gray-300 rounded px-2 py-1.5 text-sm min-w-[9rem]">
+        <option value="">전체</option>
+        <?php foreach ($bag_kind_options ?? [] as $cd): ?>
+        <option value="<?= esc($cd->cd_code) ?>" <?= (string) ($cd->cd_code ?? '') === (string) ($bag_kind_e ?? '') ? 'selected' : '' ?>>
+          <?= esc($cd->cd_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div class="flex flex-col gap-0.5">
+      <label class="text-xs text-gray-500">봉투코드</label>
+      <select name="bag_code" class="border border-gray-300 rounded px-2 py-1.5 text-sm min-w-[11rem]">
+        <option value="">전체</option>
+        <?php foreach ($bag_codes ?? [] as $cd): ?>
+        <option value="<?= esc($cd->cd_code) ?>" <?= (string) ($cd->cd_code ?? '') === (string) ($bag_code ?? '') ? 'selected' : '' ?>>
+          <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div class="flex flex-col gap-0.5">
+      <label class="text-xs text-gray-500">조회 기간 (적용기간 겹침)</label>
+      <?php
+      $sp = $startParts ?? ['y' => '', 'm' => '', 'd' => ''];
+      $ep = $endParts ?? ['y' => '', 'm' => '', 'd' => ''];
+      $ymin = (int) ($dateYearMin ?? ((int) date('Y') - 12));
+      $ymax = (int) ($dateYearMax ?? ((int) date('Y') + 2));
+      ?>
+      <div class="flex flex-wrap items-center gap-1">
+        <span class="text-xs text-gray-500 mr-0.5">시작</span>
+        <select name="start_y" class="border border-gray-300 rounded px-1.5 py-1.5 text-sm min-w-[4.5rem]">
+          <option value="">연도</option>
+          <?php for ($yy = $ymin; $yy <= $ymax; $yy++): ?>
+          <option value="<?= $yy ?>" <?= (string) ($sp['y'] ?? '') === (string) $yy ? 'selected' : '' ?>><?= $yy ?></option>
+          <?php endfor; ?>
+        </select>
+        <select name="start_m" class="border border-gray-300 rounded px-1.5 py-1.5 text-sm min-w-[3.75rem]">
+          <option value="">월</option>
+          <?php for ($mi = 1; $mi <= 12; $mi++): ?>
+          <option value="<?= $mi ?>" <?= isset($sp['m']) && (int) $sp['m'] === $mi ? 'selected' : '' ?>><?= $mi ?>월</option>
+          <?php endfor; ?>
+        </select>
+        <select name="start_d" class="border border-gray-300 rounded px-1.5 py-1.5 text-sm min-w-[3.75rem]">
+          <option value="">일</option>
+          <?php for ($di = 1; $di <= 31; $di++): ?>
+          <option value="<?= $di ?>" <?= isset($sp['d']) && (int) $sp['d'] === $di ? 'selected' : '' ?>><?= $di ?>일</option>
+          <?php endfor; ?>
+        </select>
+        <span class="text-sm text-gray-500 mx-0.5">~</span>
+        <span class="text-xs text-gray-500 mr-0.5">종료</span>
+        <select name="end_y" class="border border-gray-300 rounded px-1.5 py-1.5 text-sm min-w-[4.5rem]">
+          <option value="">연도</option>
+          <?php for ($yy = $ymin; $yy <= $ymax; $yy++): ?>
+          <option value="<?= $yy ?>" <?= (string) ($ep['y'] ?? '') === (string) $yy ? 'selected' : '' ?>><?= $yy ?></option>
+          <?php endfor; ?>
+        </select>
+        <select name="end_m" class="border border-gray-300 rounded px-1.5 py-1.5 text-sm min-w-[3.75rem]">
+          <option value="">월</option>
+          <?php for ($mi = 1; $mi <= 12; $mi++): ?>
+          <option value="<?= $mi ?>" <?= isset($ep['m']) && (int) $ep['m'] === $mi ? 'selected' : '' ?>><?= $mi ?>월</option>
+          <?php endfor; ?>
+        </select>
+        <select name="end_d" class="border border-gray-300 rounded px-1.5 py-1.5 text-sm min-w-[3.75rem]">
+          <option value="">일</option>
+          <?php for ($di = 1; $di <= 31; $di++): ?>
+          <option value="<?= $di ?>" <?= isset($ep['d']) && (int) $ep['d'] === $di ? 'selected' : '' ?>><?= $di ?>일</option>
+          <?php endfor; ?>
+        </select>
+      </div>
+    </div>
+    <div class="flex items-center gap-2 pb-0.5">
+      <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm">조회</button>
+      <a href="<?= mgmt_url('bag-prices') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+      <button type="button" onclick="window.print()" class="border border-gray-300 text-gray-700 px-3 py-1.5 rounded-sm text-sm hover:bg-gray-50">인쇄</button>
+    </div>
  </form>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -27,13 +107,21 @@
        <th>적용시작</th>
        <th>적용종료</th>
        <th class="w-20">상태</th>
-        <th class="w-36">작업</th>
+        <th class="w-36 no-print">작업</th>
      </tr>
    </thead>
    <tbody class="text-right">
-      <?php foreach ($list as $row): ?>
+      <?php
+        $startNo = 1;
+      if (isset($pager) && method_exists($pager, 'getCurrentPage') && method_exists($pager, 'getPerPage')) {
+          $currentPage = (int) $pager->getCurrentPage();
+          $perPage = (int) $pager->getPerPage();
+          $startNo = (($currentPage > 0 ? $currentPage : 1) - 1) * ($perPage > 0 ? $perPage : 20) + 1;
+      }
+      ?>
+      <?php foreach (($list ?? []) as $idx => $row): ?>
      <tr>
-        <td class="text-center"><?= esc($row->bp_idx) ?></td>
+        <td class="text-center"><?= (int) $startNo + (int) $idx ?></td>
        <td class="text-center font-mono"><?= esc($row->bp_bag_code) ?></td>
        <td class="text-left pl-2"><?= esc($row->bp_bag_name) ?></td>
        <td><?= number_format((float) $row->bp_order_price) ?></td>
@@ -42,10 +130,10 @@
        <td class="text-center"><?= esc($row->bp_start_date) ?></td>
        <td class="text-center"><?= esc($row->bp_end_date ?? '현재') ?></td>
        <td class="text-center"><?= (int) $row->bp_state === 1 ? '사용' : '미사용' ?></td>
-        <td class="text-center">
-          <a href="<?= base_url('admin/bag-prices/history/' . (int) $row->bp_idx) ?>" class="text-green-600 hover:underline text-sm mr-1">이력</a>
-          <a href="<?= base_url('admin/bag-prices/edit/' . (int) $row->bp_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">수정</a>
-          <form action="<?= base_url('admin/bag-prices/delete/' . (int) $row->bp_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
+        <td class="text-center no-print">
+          <a href="<?= mgmt_url('bag-prices/history/' . (int) $row->bp_idx) ?>" class="text-green-600 hover:underline text-sm mr-1">이력</a>
+          <a href="<?= mgmt_url('bag-prices/edit/' . (int) $row->bp_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">수정</a>
+          <form action="<?= mgmt_url('bag-prices/delete/' . (int) $row->bp_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
            <?= csrf_field() ?>
            <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
          </form>
@@ -58,3 +146,4 @@
    </tbody>
  </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3 no-print"><?= $pager->links() ?></div><?php endif; ?>
--- a/app/Views/admin/bag_receiving/create.php
+++ b/app/Views/admin/bag_receiving/create.php
@@ -0,0 +1,53 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">입고 처리</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
+  <form action="<?= mgmt_url('bag-receivings/store') ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">발주건</label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-72" name="br_bo_idx">
+        <option value="">선택</option>
+        <?php foreach ($orders as $od): ?>
+        <option value="<?= esc($od->bo_idx) ?>" <?= (int) old('br_bo_idx') === (int) $od->bo_idx ? 'selected' : '' ?>>
+          <?= esc($od->bo_lot_no) ?> (<?= esc($od->bo_order_date) ?>)
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">봉투코드</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="br_bag_code" type="text" value="<?= esc(old('br_bag_code')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">박스수 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="br_qty_box" type="number" min="0" value="<?= esc(old('br_qty_box', '0')) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">입고일 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="br_receive_date" type="date" value="<?= esc(old('br_receive_date', date('Y-m-d'))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">보내는분</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="br_sender_name" type="text" value="<?= esc(old('br_sender_name')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구분</label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="br_type">
+        <option value="batch" <?= old('br_type') === 'batch' ? 'selected' : '' ?>>batch</option>
+        <option value="scanner" <?= old('br_type') === 'scanner' ? 'selected' : '' ?>>scanner</option>
+      </select>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
+      <a href="<?= mgmt_url('bag-receivings') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>
--- a/app/Views/admin/bag_receiving/index.php
+++ b/app/Views/admin/bag_receiving/index.php
@@ -0,0 +1,54 @@
+<?= view('components/print_header', ['printTitle' => '입고 현황']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">입고 현황</span>
+    <div class="flex items-center gap-2">
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= mgmt_url('bag-receivings/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">입고 처리</a>
+    </div>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= mgmt_url('bag-receivings') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">입고일</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <label class="text-sm text-gray-600">~</label>
+    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= mgmt_url('bag-receivings') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th class="w-16">번호</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>박스수</th>
+        <th>낱장수</th>
+        <th>입고일</th>
+        <th>구분</th>
+        <th>등록일</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->br_idx) ?></td>
+        <td class="text-center font-mono"><?= esc($row->br_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($row->br_bag_name) ?></td>
+        <td><?= number_format((int) $row->br_qty_box) ?></td>
+        <td><?= number_format((int) $row->br_qty_sheet) ?></td>
+        <td class="text-center"><?= esc($row->br_receive_date) ?></td>
+        <td class="text-center"><?= esc($row->br_type) ?></td>
+        <td class="text-center"><?= esc($row->br_regdate) ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="8" class="text-center text-gray-400 py-4">등록된 입고가 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>
--- a/app/Views/admin/bag_sale/create.php
+++ b/app/Views/admin/bag_sale/create.php
@@ -0,0 +1,56 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">판매 등록</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
+  <form action="<?= mgmt_url('bag-sales/store') ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">판매소 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bs_ds_idx" required>
+        <option value="">선택</option>
+        <?php foreach ($shops as $shop): ?>
+        <option value="<?= esc($shop->ds_idx) ?>" <?= (int) old('bs_ds_idx') === (int) $shop->ds_idx ? 'selected' : '' ?>>
+          <?= esc($shop->ds_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">봉투코드 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="bs_bag_code" required>
+        <option value="">선택</option>
+        <?php foreach ($bagCodes as $cd): ?>
+        <option value="<?= esc($cd->cd_code) ?>" <?= old('bs_bag_code') === $cd->cd_code ? 'selected' : '' ?>>
+          <?= esc($cd->cd_code) ?> — <?= esc($cd->cd_name) ?>
+        </option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">수량 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 text-right" name="bs_qty" type="number" min="0" value="<?= esc(old('bs_qty', '0')) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">판매일 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bs_sale_date" type="date" value="<?= esc(old('bs_sale_date', date('Y-m-d'))) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구분 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-44" name="bs_type" required>
+        <option value="">선택</option>
+        <option value="sale" <?= old('bs_type') === 'sale' ? 'selected' : '' ?>>판매</option>
+        <option value="return" <?= old('bs_type') === 'return' ? 'selected' : '' ?>>반품</option>
+      </select>
+    </div>
+
+    <div class="flex gap-2 pt-2">
+      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
+      <a href="<?= mgmt_url('bag-sales') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+    </div>
+  </form>
+</div>
--- a/app/Views/admin/bag_sale/index.php
+++ b/app/Views/admin/bag_sale/index.php
@@ -0,0 +1,69 @@
+<?= view('components/print_header', ['printTitle' => '판매/반품 관리']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">판매/반품 관리</span>
+    <div class="flex items-center gap-2">
+      <a href="<?= mgmt_url('bag-sales/export') . '?' . http_build_query(array_filter(['start_date' => $startDate ?? '', 'end_date' => $endDate ?? '', 'type' => $type ?? ''])) ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <a href="<?= mgmt_url('bag-sales/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">판매 등록</a>
+    </div>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200">
+  <form method="GET" action="<?= mgmt_url('bag-sales') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">판매일</label>
+    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <label class="text-sm text-gray-600">~</label>
+    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+    <label class="text-sm text-gray-600">구분</label>
+    <select name="type" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <option value="sale" <?= ($type ?? '') === 'sale' ? 'selected' : '' ?>>판매</option>
+      <option value="return" <?= ($type ?? '') === 'return' ? 'selected' : '' ?>>반품</option>
+      <option value="cancel" <?= ($type ?? '') === 'cancel' ? 'selected' : '' ?>>취소</option>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= mgmt_url('bag-sales') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+  </form>
+</section>
+<div class="border border-gray-300 overflow-auto mt-2">
+  <table class="w-full data-table">
+    <thead>
+      <tr>
+        <th class="w-16">번호</th>
+        <th>판매소</th>
+        <th>판매일</th>
+        <th>봉투코드</th>
+        <th>봉투명</th>
+        <th>수량</th>
+        <th>단가</th>
+        <th>금액</th>
+        <th class="w-20">구분</th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php foreach ($list as $row): ?>
+      <tr>
+        <td class="text-center"><?= esc($row->bs_idx) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bs_ds_name) ?></td>
+        <td class="text-center"><?= esc($row->bs_sale_date) ?></td>
+        <td class="text-center font-mono"><?= esc($row->bs_bag_code) ?></td>
+        <td class="text-left pl-2"><?= esc($row->bs_bag_name) ?></td>
+        <td><?= number_format((int) $row->bs_qty) ?></td>
+        <td><?= number_format((int) $row->bs_unit_price) ?></td>
+        <td><?= number_format((int) $row->bs_amount) ?></td>
+        <td class="text-center">
+          <?php
+            $typeMap = ['sale' => '판매', 'return' => '반품', 'cancel' => '취소'];
+            echo esc($typeMap[$row->bs_type] ?? $row->bs_type);
+          ?>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="9" class="text-center text-gray-400 py-4">등록된 판매/반품이 없습니다.</td></tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>
--- a/app/Views/admin/code_detail/create.php
+++ b/app/Views/admin/code_detail/create.php
@@ -1,6 +1,6 @@
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
  <div class="flex items-center gap-2">
-    <a href="<?= base_url('admin/code-details/' . (int) $kind->ck_idx) ?>" class="text-blue-600 hover:underline text-sm">&larr; <?= esc($kind->ck_name) ?></a>
+    <a href="<?= base_url('bag/code-details/' . (int) $kind->ck_idx) ?>" class="text-blue-600 hover:underline text-sm">&larr; <?= esc($kind->ck_name) ?></a>
    <span class="text-gray-400">|</span>
    <span class="text-sm font-bold text-gray-700">세부코드 등록</span>
  </div>
@@ -30,9 +30,42 @@
      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-24" name="cd_sort" type="number" value="<?= esc(old('cd_sort', '0')) ?>" min="0"/>
    </div>

+    <?php if (! empty($canPlatformScope)): ?>
+    <div class="space-y-2 border-t border-gray-200 pt-3">
+      <p class="text-sm font-bold text-gray-700">등록 범위</p>
+      <label class="flex items-center gap-2 text-sm">
+        <input type="radio" name="cd_scope" value="platform" <?= old('cd_scope', 'platform') === 'platform' ? 'checked' : '' ?> class="cd-scope-radio"/>
+        플랫폼 공통 (CSV·시드와 동일 — 전 지자체, super/본부만 이후 수정)
+      </label>
+      <label class="flex items-center gap-2 text-sm">
+        <input type="radio" name="cd_scope" value="local" <?= old('cd_scope') === 'local' ? 'checked' : '' ?> class="cd-scope-radio"/>
+        지자체 전용 (해당 지자체 관리자가 수정·삭제)
+      </label>
+      <div id="cd-lg-wrap" class="<?= old('cd_scope') === 'local' ? '' : 'hidden' ?> flex flex-wrap items-center gap-2">
+        <label class="block text-sm font-bold text-gray-700 w-28">소속 지자체</label>
+        <select name="cd_lg_idx" class="border border-gray-300 rounded px-3 py-1.5 text-sm min-w-[14rem]">
+          <option value="">선택</option>
+          <?php foreach ($localGovernments as $gov): ?>
+          <option value="<?= (int) $gov->lg_idx ?>" <?= (string) old('cd_lg_idx') === (string) $gov->lg_idx ? 'selected' : '' ?>><?= esc($gov->lg_name) ?></option>
+          <?php endforeach; ?>
+        </select>
+      </div>
+    </div>
+    <script>
+    (function () {
+      document.querySelectorAll('.cd-scope-radio').forEach(function (r) {
+        r.addEventListener('change', function () {
+          var w = document.getElementById('cd-lg-wrap');
+          if (w) w.classList.toggle('hidden', document.querySelector('input[name="cd_scope"][value="local"]:checked') === null);
+        });
+      });
+    })();
+    </script>
+    <?php endif; ?>
+
    <div class="flex gap-2 pt-2">
      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
-      <a href="<?= base_url('admin/code-details/' . (int) $kind->ck_idx) ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <a href="<?= base_url('bag/code-details/' . (int) $kind->ck_idx) ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
    </div>
  </form>
 </div>
--- a/app/Views/admin/code_detail/edit.php
+++ b/app/Views/admin/code_detail/edit.php
@@ -1,6 +1,6 @@
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
  <div class="flex items-center gap-2">
-    <a href="<?= base_url('admin/code-details/' . (int) $kind->ck_idx) ?>" class="text-blue-600 hover:underline text-sm">&larr; <?= esc($kind->ck_name) ?></a>
+    <a href="<?= base_url('bag/code-details/' . (int) $kind->ck_idx) ?>" class="text-blue-600 hover:underline text-sm">&larr; <?= esc($kind->ck_name) ?></a>
    <span class="text-gray-400">|</span>
    <span class="text-sm font-bold text-gray-700">세부코드 수정</span>
  </div>
@@ -39,7 +39,7 @@

    <div class="flex gap-2 pt-2">
      <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">수정</button>
-      <a href="<?= base_url('admin/code-details/' . (int) $kind->ck_idx) ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <a href="<?= base_url('bag/code-details/' . (int) $kind->ck_idx) ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
    </div>
  </form>
 </div>
--- a/Show More
+++ b/Show More