실사/불출/lot-seed 관련 사이트 라우트를 운영 반영한다.

운영 404를 유발한 inspection-select 및 inspection-work 라우트 누락을 포함해 사이트 경로 변경분을 Routes.php에 반영한다.

Made-with: Cursor

.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.

.gitignore

@@ -102,6 +102,7 @@ writable/debugbar/*
 !writable/debugbar/index.html
 
 php_errors.log
+deploy.log
 
 #-------------------------
 # User Guide Temp Files
@@ -173,3 +174,4 @@ blob-report/
 
 /results/
 /phpunit*.xml
+docs/

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/`) |
-
+| 프론트엔드 | Tailwind CSS (CDN), Vanilla JS |
----
-
-## 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
-```
 
 ---
 
@@ -96,21 +36,119 @@ vendor/bin/phpunit
 
 ```
 app/
-├── Config/          # Routes, Database, Roles, Filters, Session 등
+├── Config/              # Routes, Database, Roles, Filters, Session 등 (45개)
-├── Controllers/     # Home, Auth, Admin/* (8개 관리자 컨트롤러)
+├── Controllers/         # 28개 컨트롤러
-├── Models/          # 7개 모델 (Member, LocalGovernment, DesignatedShop 등)
+│   ├── Auth.php         # 로그인/로그아웃/회원가입
-├── Views/           # admin/, auth/, bag/, home/ 템플릿
+│   ├── Bag.php          # 사이트 메뉴 페이지 (기본정보·기본코드 목록 등)
-├── Filters/         # AdminAuthFilter (관리자 접근 제어)
+│   ├── 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 스크립트
+writable/database/       # SQL 초기화/시드 스크립트 (21개)
-tests/               # unit/, database/, session/
+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 +158,339 @@ 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
+- 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 |
+| `/bag/basic-info` | 기본정보관리 | 단가·포장단위 등 링크 허브 (`/bag/code-kinds`로 기본코드 조회) |
-| `/login`, `/logout` | 로그인·로그아웃 | 공개 |
+| `/bag/code-kinds` | 기본코드 종류 | 종류 목록·세부코드 링크 (조회; CRUD는 관리자만) |
-| `/register` | 회원가입 (역할 승인 플로우 연동) | 공개 |
+| `/bag/code-details/{ck_idx}` | 기본코드 세부 | 해당 종류의 세부코드 목록 (조회; CRUD는 관리자만) |
-| `/dashboard` | 로그인 후 메인 대시보드 | 인증 |
+| `/bag/purchase-inbound` | 발주 입고 관리 | 발주/입고 목록 + 등록 버튼 |
-| `/dashboard/classic-mock` 등 | UI 시안용 라우트 | 인증 |
+| `/bag/issue` | 불출 관리 | 불출 목록 + 처리/취소 |
-| `/bag/*` | 봉투 관련 페이지 (목업) | 인증 |
+| `/bag/inventory` | 재고 관리 | 봉투별 현재 재고 조회 |
-| `/admin` | 관리자 대시보드 | 관리자 (Lv.3+) |
+| `/bag/sales` | 판매 관리 | 주문/판매/반품 + 등록 |
-| `/admin/users` | 회원 관리 (CRUD) | 관리자 |
+| `/bag/sales-stats` | 판매 현황 | 기간별 판매 데이터 |
-| `/admin/access/login-history` | 로그인 이력 조회 | 관리자 |
+| `/bag/flow` | 봉투 수불 관리 | 봉투코드별 입출고 수불 요약 |
-| `/admin/access/approvals` | 회원가입 역할 승인 대기 처리 | 관리자 |
+| `/bag/analytics` | 통계 분석 관리 | Phase 6 예정 |
-| `/admin/roles` | 역할 목록 조회 | 관리자 |
+| `/bag/window` | 창 | Phase 6 예정 |
-| `/admin/menus` | 메뉴 관리 (트리 구조 CRUD) | 관리자 |
+| `/bag/help` | 도움말 | 시스템 안내 |
-| `/admin/local-governments` | 지자체 관리 | 관리자 |
-| `/admin/designated-shops` | 지정판매소 관리 (CRUD) | 관리자 |
-| `/admin/select-local-government` | 작업 지자체 선택 | Super Admin |
 
-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
+## 모델 (25개)
 
-| 테이블 | 용도 |
+| 모델 | 테이블 | 용도 |
-|--------|------|
+|------|--------|------|
-| `member` | 회원 (mb_id, mb_level, mb_state, PII 암호화) |
+| MemberModel | member | 회원 계정 |
-| `member_log` | 로그인/로그아웃 감사 로그 (IP, User-Agent) |
+| MemberLogModel | member_log | 로그인 이력 |
-| `member_approval_request` | 회원가입 승인 요청 (pending/approved/rejected) |
+| MemberApprovalRequestModel | member_approval_request | 승인 요청 |
-| `local_government` | 지자체 (테넌트 루트) |
+| LocalGovernmentModel | local_government | 지자체 |
-| `designated_shop` | 지정판매소 (지자체별 관리) |
+| DesignatedShopModel | designated_shop | 지정판매소 |
-| `menu_type` | 메뉴 유형 (admin, site) |
+| MenuModel | menu | 메뉴 항목 |
-| `menu` | 메뉴 항목 (트리 구조, 역할별 노출) |
+| 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 |
+| A | 도/특별시/광역시 구분 | K | 반품사유 |
-| B | 특별시/광역시/시/군코드 | O | 봉투명 |
+| B | 특별시/광역시/시/군코드 | L | 지정판매소 변경사유 |
-| C | 구코드 | P | 작업권한 |
+| C | 구코드 | M | 수불구분 |
-| D | 동코드 | Q | 예산과목 |
+| D | 동코드 | N | 동판종류 |
-| E | 봉투구분 (일반/공공/무료/공동주택/재사용/음식물) | R | 은행목록 |
+| E | 봉투구분 | O | 봉투명 (상세 봉투코드) |
-| F | 봉투재질 (고밀도/PP마대/스티커/용기) | S | 소속 |
+| F | 봉투재질 | P | 작업권한 |
-| G | 용량별 (2L~120L, 1000원~10000원) | T | 직위 |
+| G | 용량별 | Q | 예산과목 |
-| H | 무상지급 대상 | U | 배달 |
+| H | 무상지급 대상 | R | 은행목록 |
-| I | 판매형태 (무상/일반/관내/교환) | V | 구역 |
+| I | 판매형태 | S | 소속 |
-| J | 반품형태 | W | 봉투명(약어) |
+| J | 반품형태 | T | 직위 |
-| K | 반품사유 | X | 봉투구분(대분) |
-| L | 지정판매소 변경사유 | Y | 분기 |
-| M | 수불구분 | | |
 
 ---
 
-## 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 |
+- 지정판매소 다조건 조회 + 엑셀 + 인쇄 + 바코드 출력
-|----|---------|------|------|------|
+- 지정판매소 지도 표시 / 현황 (신규/취소)
-| 1 | 공통 | 로깅 (로그인/로그아웃 이력) | **완료** | `member_log` 테이블, IP/UA 기록 |
+- 카카오 주소 검색 API 연동
-| 2 | 공통 | 개인정보 비식별화 | **완료** | `pii_encryption_helper` (ENC: prefix, AES 암호화) |
+- 년 판매 현황 (월별/분기별)
-| 3 | 공통 | 로그인 | **부분** | 로그인/세션/역할별 리다이렉트 완료. 2차 인증 미구현, 5회 실패 lock 미구현 |
+- 지정판매소별 판매현황
-| 4 | 관리자단 | 사용자 권한 관리 | **완료** | 4단계 RBAC, Config 기반 |
+- 홈택스 세금계산서 엑셀 생성
-| 5 | 관리자단 | 사용자 관리 | **완료** | Full CRUD + soft delete + PII 암복호화 |
+- 반품/파기 현황, LOT 수불 조회
-| 6 | 관리자단 | 사용자 로그인 이력 확인 | **완료** | 기간 지정 조회 구현 |
+- 바코드 스캐너 연동 (Electron + serialport)
-| 7 | 관리자단 | 사용자 권한 승인 | **완료** | 승인/거절 + 사유 입력 + 트랜잭션 처리 |
+- 실사 선별/등록/조회
-| 8 | 관리자단 | 메뉴 관리 | **완료** | 트리 구조 CRUD, 지자체별 메뉴 복사 |
+- 페이지네이션/엑셀/인쇄 공통 컴포넌트
-| 9 | 관리자단 | 메뉴 별 권한 설정 | **완료** | `mm_level` 필드로 역할별 노출 제어 |
+- CRUD 로깅 (전체 데이터 변경 이력)
-| 25 | 기본정보관리 | 지정판매소 관리 (리스트/상세) | **완료** | 지자체별 필터링, 판매소 정보 표시 |
+- 2차 인증 적용
-| 26 | 기본정보관리 | 지정판매소 등록/수정/삭제 | **완료** | Full CRUD, 판매소번호 자동생성 |
+- 대시보드 실 데이터 연동
-| 29 | 기본정보관리 | PASSWORD 변경 | **미구현** | |
+- 모바일앱 (15개 기능)
-
-#### 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
-```
 
 ---
 
-## 개발 진행 요약
+## SQL 스크립트 목록 (writable/database/)
 
-| 구분 | 항목 수 | 완료 | 부분완료 | 미구현 |
+| 파일 | 용도 |
-|------|---------|------|---------|--------|
+|------|------|
-| 공통 | 3 | 2 | 1 | 0 |
+| `init_jongryangje_dev.sql` | DB/사용자 생성 |
-| 관리자단 | 6 | 6 | 0 | 0 |
+| `login_tables.sql` | member, member_log, local_government, designated_shop |
-| 기본정보관리 | 20 | 2 | 0 | 18 |
+| `member_approval_request_add.sql` | 승인 요청 테이블 |
-| 발주 입고 관리 | 9 | 0 | 0 | 9 |
+| `member_login_lock_add.sql` | 로그인 실패 잠금 컬럼 |
-| 불출 관리 | 3 | 0 | 0 | 3 |
+| `menu_tables.sql` | menu_type, menu + admin/site 시드 |
-| 재고/실사 관리 | 3 | 0 | 0 | 3 |
+| `menu_type_add_site.sql` | 사이트 메뉴 타입 추가 |
-| 주문/판매 관리 | 7 | 0 | 0 | 7 |
+| `menu_add_lg_idx.sql` | 메뉴에 지자체 컬럼 추가 |
-| 판매 현황 | 6 | 0 | 0 | 6 |
+| `menu_site_seed_from_csv.sql` | 사이트 네비게이션 시드 |
-| 봉투 수불 관리 | 5 | 0 | 0 | 5 |
+| `local_government_init_daegu.sql` | 대구 8개 구군 지자체 |
-| 봉투 스캔 | 1 | 0 | 0 | 1 |
+| `code_master_init_daegu.sql` | 기본코드 20종 + 세부코드 |
-| **웹 합계** | **63** | **10** | **1** | **52** |
+| `menu_fix_basic_code_link.sql` | 사이트 메뉴에서 기본코드 링크 보정 (기존 DB용, 선택) |
-| 모바일앱 | 15 | 0 | 0 | 15 |
+| `menu_site_add_basic_code_child.sql` | 사이트 메뉴에 기본코드 하위 항목 (선택) |
-| **전체 합계** | **78** | **10** | **1** | **67** |
+| `code_master_sync_from_csv.sql` | CSV 기준 기본코드 보강 (선택) |
-
+| `bag_price_tables.sql` | bag_price, bag_price_history |
-> **현재 진척율: 약 13% (웹 기준 약 16%)**
+| `packaging_unit_tables.sql` | packaging_unit, packaging_unit_history |
-
+| `sales_agency_tables.sql` | sales_agency |
----
+| `manager_tables.sql` | manager |
-
+| `company_tables.sql` | company |
-## 향후 개발 로드맵
+| `free_recipient_tables.sql` | free_recipient |
-
+| `order_tables.sql` | bag_order, bag_order_item |
-### Phase 2 — 기본정보관리 완성
+| `sales_tables.sql` | bag_sale, bag_receiving, bag_inventory, bag_issue, shop_order, shop_order_item |
-
+| `seed_test_accounts.sql` | 테스터 계정 4개 |
-- [ ] 기본코드 종류/세부코드 관리 (CRUD)
+| `seed_realistic_data.sql` | 실제형 시범 데이터 (대구 남구청 기준) |
-- [ ] 지자체별 봉투 단가 관리 + 이력 관리
+| `fix_double_encoding.sql` | UTF-8 이중인코딩 수정 |
-- [ ] 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

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 = '';
 
     /**
      * --------------------------------------------------------------------------

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);
+        }
+    }
+}

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;
+            }
+        }
     }
 
     /**

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,

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;
+        }
+    }
+}

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_full'   => 'App\Views\components\pager',
-        'default_simple' => 'CodeIgniter\Pager\Views\default_simple',
+        'default_simple' => 'App\Views\components\pager',
         'default_head'   => 'CodeIgniter\Pager\Views\default_head',
     ];
 

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)
      */

app/Config/Routes.php

@@ -11,12 +11,185 @@ $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('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');
+$routes->get('bag/analytics', 'Bag::analytics');
+$routes->get('bag/window', 'Bag::window');
+$routes->get('bag/help', 'Bag::help');
+
+// 사이트 메뉴 CRUD (사이트 레이아웃)
+$routes->get('bag/inventory/adjust', 'Bag::inventoryAdjust');
+$routes->post('bag/inventory/adjust', 'Bag::inventoryAdjustStore');
+$routes->get('bag/issue/create', 'Bag::issueCreate');
+$routes->post('bag/issue/store', 'Bag::issueStore');
+$routes->post('bag/issue/cancel/(:num)', 'Bag::issueCancel/$1');
+$routes->post('bag/issue/cancel-save', 'Bag::issueCancelSave');
+$routes->get('bag/order/create', 'Bag::orderCreate');
+$routes->get('bag/order/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/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/lot-flow', 'Admin\SalesReport::lotFlow');
+    $routes->get('reports/misc-flow', 'Admin\SalesReport::miscFlow');
+    $routes->post('reports/misc-flow', 'Admin\SalesReport::miscFlowStore');
+
+    $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 +204,7 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($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 +222,11 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($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)
+    // 기본코드 종류 관리 (P2-01) — 등록·수정·삭제는 관리자 전용
-    $routes->get('code-kinds', 'Admin\CodeKind::index');
     $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 +234,32 @@ $routes->group('admin', ['filter' => 'adminAuth'], static function ($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)
+    // 구 업무 URL → /bag/* (실제 처리는 bag 그룹). GET 301, POST 307.
-    $routes->get('bag-prices', 'Admin\BagPrice::index');
+    $adminToBagPrefixes = [
-    $routes->get('bag-prices/create', 'Admin\BagPrice::create');
+        'managers',
-    $routes->post('bag-prices/store', 'Admin\BagPrice::store');
+        'sales-agencies',
-    $routes->get('bag-prices/edit/(:num)', 'Admin\BagPrice::edit/$1');
+        'companies',
-    $routes->post('bag-prices/update/(:num)', 'Admin\BagPrice::update/$1');
+        'free-recipients',
-    $routes->post('bag-prices/delete/(:num)', 'Admin\BagPrice::delete/$1');
+        'designated-shops',
-    $routes->get('bag-prices/history/(:num)', 'Admin\BagPrice::history/$1');
+        'bag-prices',
-
+        'bag-orders',
-    // 포장 단위 관리 (P2-05/06)
+        'bag-receivings',
-    $routes->get('packaging-units', 'Admin\PackagingUnit::index');
+        'bag-inventory',
-    $routes->get('packaging-units/create', 'Admin\PackagingUnit::create');
+        'shop-orders',
-    $routes->post('packaging-units/store', 'Admin\PackagingUnit::store');
+        'bag-sales',
-    $routes->get('packaging-units/edit/(:num)', 'Admin\PackagingUnit::edit/$1');
+        'bag-issues',
-    $routes->post('packaging-units/update/(:num)', 'Admin\PackagingUnit::update/$1');
+        'packaging-units',
-    $routes->post('packaging-units/delete/(:num)', 'Admin\PackagingUnit::delete/$1');
+        'reports',
-    $routes->get('packaging-units/history/(:num)', 'Admin\PackagingUnit::history/$1');
+        'password-change',
-
+    ];
-    // 판매 대행소 관리 (P2-07/08)
+    foreach ($adminToBagPrefixes as $p) {
-    $routes->get('sales-agencies', 'Admin\SalesAgency::index');
+        $routes->match(['get', 'post'], $p, 'Admin\WorkMovedToBag::toBag/' . $p);
-    $routes->get('sales-agencies/create', 'Admin\SalesAgency::create');
+        $routes->match(['get', 'post'], $p . '/(:any)', 'Admin\WorkMovedToBag::toBag/' . $p . '/$1');
-    $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');
 });

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 = $this->memberLogModel;
-        $builder->select('member_log.*');
         $builder->orderBy('mll_regdate', 'DESC');
         if ($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();
+        $list = $this->approvalModel
-        $builder->select(
+            ->select('member_approval_request.*, member.mb_id, member.mb_name, member.mb_lg_idx, local_government.lg_name')
-            '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')
-        $builder->join('member', 'member.mb_idx = member_approval_request.mb_idx', 'left');
+            ->where('member_approval_request.mar_status', $status)
-        $builder->join('local_government', 'local_government.lg_idx = member.mb_lg_idx', 'left');
+            ->orderBy('member_approval_request.mar_requested_at', 'DESC')
-        $builder->where('member_approval_request.mar_status', $status);
+            ->paginate(20);
-        $builder->orderBy('member_approval_request.mar_requested_at', 'DESC');
+        $pager = $this->approvalModel->pager;
-        $list = $builder->get()->getResult();
 
         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) {
+        if ($requestedLevel === Roles::LEVEL_SUPER_ADMIN || $requestedLevel === Roles::LEVEL_HEADQUARTERS_ADMIN) {
-            return redirect()->to(site_url('admin/access/approvals'))->with('error', 'super admin 역할 요청은 승인할 수 없습니다.');
+            return redirect()->to(site_url('admin/access/approvals'))->with('error', '상위 관리자 역할 요청은 승인할 수 없습니다.');
         }
 
         $db = db_connect();

app/Controllers/Admin/BagInventory.php

@@ -0,0 +1,52 @@
+<?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_csv(
+            '재고현황_' . date('Ymd') . '.csv',
+            ['번호', '봉투코드', '봉투명', '현재재고(낱장)', '최종갱신'],
+            $rows
+        );
+    }
+}

app/Controllers/Admin/BagIssue.php

@@ -0,0 +1,130 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagIssueModel;
+use App\Models\BagInventoryModel;
+use App\Models\CodeKindModel;
+use App\Models\CodeDetailModel;
+
+class BagIssue extends BaseController
+{
+    private BagIssueModel $issueModel;
+
+    public function __construct()
+    {
+        $this->issueModel = model(BagIssueModel::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->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]',
+            'bi2_bag_code'   => 'required|max_length[50]',
+            'bi2_qty'        => 'required|is_natural_no_zero',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $bagCode = $this->request->getPost('bi2_bag_code');
+        $qty     = (int) $this->request->getPost('bi2_qty');
+
+        $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $bagCode, $lgIdx) : null;
+        $bagName = $detail ? $detail->cd_name : '';
+
+        $db = \Config\Database::connect();
+        $db->transStart();
+
+        $issueData = [
+            'bi2_lg_idx'     => $lgIdx,
+            'bi2_year'       => (int) $this->request->getPost('bi2_year'),
+            'bi2_quarter'    => (int) $this->request->getPost('bi2_quarter'),
+            'bi2_issue_type' => $this->request->getPost('bi2_issue_type'),
+            'bi2_issue_date' => $this->request->getPost('bi2_issue_date'),
+            'bi2_dest_type'  => $this->request->getPost('bi2_dest_type') ?? '',
+            'bi2_dest_name'  => $this->request->getPost('bi2_dest_name'),
+            'bi2_bag_code'   => $bagCode,
+            'bi2_bag_name'   => $bagName,
+            'bi2_qty'        => $qty,
+            'bi2_status'     => 'normal',
+            'bi2_regdate'    => date('Y-m-d H:i:s'),
+        ];
+        $this->issueModel->insert($issueData);
+        $bi2Idx = (int) $this->issueModel->getInsertID();
+
+        helper('audit');
+        audit_log('create', 'bag_issue', $bi2Idx, null, array_merge($issueData, ['bi2_idx' => $bi2Idx]));
+
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, -$qty);
+
+        $db->transComplete();
+
+        return redirect()->to(mgmt_url('bag-issues'))->with('success', '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();
+
+        $before = (array) $item;
+        $this->issueModel->update($id, ['bi2_status' => 'cancelled']);
+        helper('audit');
+        audit_log('update', 'bag_issue', $id, $before, ['bi2_status' => 'cancelled']);
+        model(BagInventoryModel::class)->adjustQty((int) $item->bi2_lg_idx, $item->bi2_bag_code, $item->bi2_bag_name, (int) $item->bi2_qty);
+
+        $db->transComplete();
+
+        return redirect()->to(mgmt_url('bag-issues'))->with('success', '불출이 취소되었습니다.');
+    }
+}

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);
+    }
+}

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 +23,147 @@ class BagPrice extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
+        if ($lgIdx === null) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+            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', $lgIdx);
-
+        if (($startDate !== null && $startDate !== '') || ($endDate !== null && $endDate !== '')) {
-        // 기간 필터 (P2-04)
+            $qStart = ($startDate !== null && $startDate !== '') ? $startDate : $endDate;
-        $startDate = $this->request->getGet('start_date');
+            $qEnd   = ($endDate !== null && $endDate !== '') ? $endDate : $startDate;
-        $endDate   = $this->request->getGet('end_date');
+            if (strcmp((string) $qStart, (string) $qEnd) > 0) {
-        if ($startDate) {
+                [$qStart, $qEnd] = [$qEnd, $qStart];
-            $builder->where('bp_start_date >=', $startDate);
             }
-        if ($endDate) {
+            $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', [
+        if ($bagCode !== null && $bagCode !== '') {
-            'title'   => '봉투 단가 관리',
+            $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-            'content' => view('admin/bag_price/index', [
+            if ($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;
+        }
+        $pagerPath = mgmt_url('bag-prices');
+        if ($queryForPager !== []) {
+            $pagerPath .= '?' . http_build_query($queryForPager);
+        }
+        $this->priceModel->pager->setPath($pagerPath);
+
+        $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,
-                'startDate' => $startDate,
+            'pager' => $this->priceModel->pager,
-                'endDate'   => $endDate,
+            '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,
         ]);
     }
 
@@ -59,21 +172,17 @@ 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.');
+            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();
         $bagCodes  = [];
         if ($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', [
+        return $this->renderWorkPage('봉투 단가 등록', 'admin/bag_price/create', ['bagCodes' => $bagCodes]);
-            'title'   => '봉투 단가 등록',
-            'content' => view('admin/bag_price/create', ['bagCodes' => $bagCodes]),
-        ]);
     }
 
     public function store()
@@ -94,13 +203,12 @@ class BagPrice extends BaseController
             return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
         }
 
-        // 봉투명 스냅샷
         $bagCode   = $this->request->getPost('bp_bag_code');
         $kindModel = model(CodeKindModel::class);
         $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 : '';
         }
 
@@ -118,28 +226,26 @@ 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');
+        $lgIdx = admin_effective_lg_idx();
         $item  = $this->priceModel->find($id);
-        if (!$item || (int) $item->bp_lg_idx !== admin_effective_lg_idx()) {
+        if (! $item || (int) $item->bp_lg_idx !== $lgIdx) {
-            return redirect()->to(site_url('admin/bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
+            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();
         $bagCodes  = [];
         if ($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', [
+        return $this->renderWorkPage('봉투 단가 수정', 'admin/bag_price/edit', ['item' => $item, 'bagCodes' => $bagCodes]);
-            'title'   => '봉투 단가 수정',
-            'content' => view('admin/bag_price/edit', ['item' => $item, 'bagCodes' => $bagCodes]),
-        ]);
     }
 
     public function update(int $id)
@@ -147,7 +253,7 @@ class BagPrice extends BaseController
         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.');
+            return redirect()->to(mgmt_url('bag-prices'))->with('error', '단가 정보를 찾을 수 없습니다.');
         }
 
         $rules = [
@@ -163,7 +269,6 @@ class BagPrice extends BaseController
             return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
         }
 
-        // 이력 기록
         $db = \Config\Database::connect();
         $db->transStart();
 
@@ -195,7 +300,7 @@ 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)
@@ -203,11 +308,12 @@ class BagPrice extends BaseController
         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.');
+            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)
@@ -215,14 +321,11 @@ class BagPrice extends BaseController
         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.');
+            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', [
+        return $this->renderWorkPage('단가 변경 이력 — ' . $item->bp_bag_name, 'admin/bag_price/history', ['item' => $item, 'list' => $list]);
-            'title'   => '단가 변경 이력 — ' . $item->bp_bag_name,
-            'content' => view('admin/bag_price/history', ['item' => $item, 'list' => $list]),
-        ]);
     }
 }

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)');
+    }
+}

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);
+    }
+}

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 (! Roles::canManageCodeMaster((int) session()->get('mb_level'))) {
-        if ($kind === null) {
+            return redirect()->to(site_url('bag/code-kinds'))->with('error', '코드 관리 권한이 없습니다.');
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
         }
 
-        $list = $this->detailModel->getByKind($ckIdx);
+        return null;
+    }
 
-        return view('admin/layout', [
+    /** @deprecated 사이트 URL 유지용 — 세부 목록은 /bag/code-details/{ck_idx} */
-            'title'   => '세부코드 관리 — ' . $kind->ck_name . ' (' . $kind->ck_code . ')',
+    public function index(int $ckIdx): RedirectResponse
-            'content' => view('admin/code_detail/index', [
+    {
-                'kind' => $kind,
+        return redirect()->to(site_url('bag/code-details/' . $ckIdx));
-                'list' => $list,
-            ]),
-        ]);
     }
 
     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.');
     }
 }

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();
+        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.');
-        // 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);
         }
 
-        return view('admin/layout', [
+        return null;
-            'title'   => '기본코드 종류 관리',
-            'content' => view('admin/code_kind/index', [
-                'list'     => $list,
-                'countMap' => $countMap,
-            ]),
-        ]);
     }
 
     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 ($r = $this->redirectIfCannotManageCodeKindMaster()) {
-        if ($item === null) {
+            return $r;
-            return redirect()->to(site_url('admin/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
+        }
+
+        $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.');
     }
 }

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);
@@ -19,23 +24,41 @@ class Company extends BaseController
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
         if (! $lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+            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', [
+        $builder = $this->model->where('cp_lg_idx', $lgIdx);
-            'title'   => '업체 관리',
+        if ($companyType !== '' && in_array($companyType, $typeOptions, true)) {
-            'content' => view('admin/company/index', ['list' => $list]),
+            $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;
+        }
+        $pagerPath = mgmt_url('companies');
+        if ($queryForPager !== []) {
+            $pagerPath .= '?' . http_build_query($queryForPager);
+        }
+        $pager->setPath($pagerPath);
+
+        return $this->renderWorkPage('업체 관리', 'admin/company/index', [
+            'list' => $list,
+            'pager' => $pager,
+            'cpType' => $companyType,
+            'typeOptions' => $typeOptions,
         ]);
     }
 
     public function create()
     {
-        return view('admin/layout', [
+        return $this->renderWorkPage('업체 등록', 'admin/company/create');
-            'title'   => '업체 등록',
-            'content' => view('admin/company/create'),
-        ]);
     }
 
     public function store()
@@ -65,7 +88,7 @@ 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)
@@ -73,13 +96,10 @@ class Company extends BaseController
         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.');
+            return redirect()->to(mgmt_url('companies'))->with('error', '업체를 찾을 수 없습니다.');
         }
 
-        return view('admin/layout', [
+        return $this->renderWorkPage('업체 수정', 'admin/company/edit', ['item' => $item]);
-            'title'   => '업체 수정',
-            'content' => view('admin/company/edit', ['item' => $item]),
-        ]);
     }
 
     public function update(int $id)
@@ -87,7 +107,7 @@ class Company extends BaseController
         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.');
+            return redirect()->to(mgmt_url('companies'))->with('error', '업체를 찾을 수 없습니다.');
         }
 
         $rules = [
@@ -109,7 +129,7 @@ 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)
@@ -117,10 +137,11 @@ class Company extends BaseController
         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.');
+            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.');
     }
 }

app/Controllers/Admin/Dashboard.php

@@ -1,16 +1,98 @@
 <?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 = $db->query("
+                    SELECT COUNT(*) as cnt,
+                           COALESCE(SUM(sub.total_amt), 0) as total_amount
+                    FROM bag_order bo
+                    LEFT JOIN (
+                        SELECT boi_bo_idx, SUM(boi_amount) as total_amt
+                        FROM bag_order_item GROUP BY boi_bo_idx
+                    ) sub ON sub.boi_bo_idx = bo.bo_idx
+                    WHERE bo.bo_lg_idx = ? AND bo.bo_status = 'normal'
+                ", [$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'] = $db->query("
+                    SELECT bo_idx, bo_lot_no, bo_order_date, bo_status
+                    FROM bag_order
+                    WHERE bo_lg_idx = ?
+                    ORDER BY bo_order_date DESC, bo_idx DESC
+                    LIMIT 5
+                ", [$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]),
         ]);
     }
 }

app/Controllers/Admin/FreeRecipient.php

@@ -18,8 +18,11 @@ class FreeRecipient extends BaseController
 
     private function getCodeOptions(string $ckCode): array
     {
+        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) : [];
+
+        return $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
     }
 
     public function index()
@@ -27,25 +30,20 @@ class FreeRecipient extends BaseController
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
         if (! $lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+            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_idx', 'DESC')->paginate(20);
+        $pager = $this->model->pager;
 
-        return view('admin/layout', [
+        return $this->renderWorkPage('무료용 대상자 관리', 'admin/free_recipient/index', ['list' => $list, 'pager' => $pager]);
-            'title'   => '무료용 대상자 관리',
-            'content' => view('admin/free_recipient/index', ['list' => $list]),
-        ]);
     }
 
     public function create()
     {
-        return view('admin/layout', [
+        return $this->renderWorkPage('무료용 대상자 등록', 'admin/free_recipient/create', [
-            'title'   => '무료용 대상자 등록',
-            'content' => view('admin/free_recipient/create', [
             'typeCodes' => $this->getCodeOptions('H'),
             'dongCodes' => $this->getCodeOptions('D'),
-            ]),
         ]);
     }
 
@@ -74,7 +72,7 @@ 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)
@@ -82,16 +80,13 @@ 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.');
+            return redirect()->to(mgmt_url('free-recipients'))->with('error', '대상자를 찾을 수 없습니다.');
         }
 
-        return view('admin/layout', [
+        return $this->renderWorkPage('무료용 대상자 수정', 'admin/free_recipient/edit', [
-            'title'   => '무료용 대상자 수정',
-            'content' => view('admin/free_recipient/edit', [
             'item'      => $item,
             'typeCodes' => $this->getCodeOptions('H'),
             'dongCodes' => $this->getCodeOptions('D'),
-            ]),
         ]);
     }
 
@@ -100,7 +95,7 @@ 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.');
+            return redirect()->to(mgmt_url('free-recipients'))->with('error', '대상자를 찾을 수 없습니다.');
         }
 
         $rules = [
@@ -122,7 +117,7 @@ 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)
@@ -130,10 +125,11 @@ 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.');
+            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.');
     }
 }

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.');
+    }
 }
 

app/Controllers/Admin/Manager.php

@@ -18,8 +18,20 @@ class Manager extends BaseController
 
     private function getCodeOptions(string $ckCode): array
     {
+        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) : [];
+
+        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', [
+        $builder = $this->model->where('mg_lg_idx', $lgIdx);
-            'title'   => '담당자 관리',
+        if ($category !== '' && isset($categories[$category])) {
-            'content' => view('admin/manager/index', ['list' => $list]),
+            $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', [
+        return $this->renderWorkPage('담당자 등록', 'admin/manager/create', [
-            'title'   => '담당자 등록',
+            'categories'    => $this->managerCategoryOptions(),
-            'content' => view('admin/manager/create', [
-                'deptCodes'     => $this->getCodeOptions('S'),
             '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', [
+        return $this->renderWorkPage('담당자 수정', 'admin/manager/edit', [
-            'title'   => '담당자 수정',
-            'content' => view('admin/manager/edit', [
             'item'          => $item,
-                'deptCodes'     => $this->getCodeOptions('S'),
+            '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.');
     }
 }

app/Controllers/Admin/Menu.php

@@ -23,6 +23,9 @@ class Menu extends BaseController
      */
     public function index()
     {
+        if ($deny = $this->denyUnlessLevel4Plus()) {
+            return $deny;
+        }
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
         if ($lgIdx === null) {
@@ -30,18 +33,34 @@ 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);
+        $requestedMtIdx = (int) ($this->request->getGet('mt_idx') ?? 0);
-        if ($mtIdx <= 0 && ! empty($types)) {
+        $mtIdx = $this->resolveMtIdx($requestedMtIdx, $types);
-            // 기본 선택: 사이트 메뉴(mt_code=site), 없으면 첫 번째 타입
+        $effectiveMtIdx = $mtIdx;
-            $siteType = $this->typeModel->where('mt_code', 'site')->first();
+        $debugMode = $this->request->getGet('debug') === '1';
-            $mtIdx = $siteType ? (int) $siteType->mt_idx : (int) $types[0]->mt_idx;
+        $fallbackApplied = false;
-        }
+        $list = $effectiveMtIdx > 0 ? $this->menuModel->getAllByType($effectiveMtIdx, $lgIdx) : [];
-        $list = $mtIdx > 0 ? $this->menuModel->getAllByType($mtIdx, $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)) {
+        if ($effectiveMtIdx > 0 && empty($list)) {
-            $this->menuModel->copyDefaultsFromLg($mtIdx, 1, $lgIdx);
+            $this->menuModel->copyDefaultsFromLg($effectiveMtIdx, 1, $lgIdx);
-            $list = $this->menuModel->getAllByType($mtIdx, $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;
+            }
         }
 
         // 트리 순서대로 상위 메뉴 바로 아래에 하위 메뉴가 오도록 평탄화
@@ -50,16 +69,24 @@ 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' => $fallbackApplied ? 'Y' : 'N',
+                ],
             ]),
         ]);
     }
@@ -69,11 +96,16 @@ class Menu extends BaseController
      */
     public function list()
     {
+        if ($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 $this->response->setJSON(['status' => 0, 'msg' => 'mt_idx required']);
         }
@@ -86,6 +118,9 @@ class Menu extends BaseController
      */
     public function store()
     {
+        if ($deny = $this->denyUnlessLevel4Plus()) {
+            return $deny;
+        }
         $lgIdx = admin_effective_lg_idx();
         if ($lgIdx === null) {
             return redirect()->to(base_url('admin/select-local-government'))
@@ -118,6 +153,7 @@ class Menu extends BaseController
         if ($mmPidx > 0) {
             $this->menuModel->updateCnode($mmPidx, 1);
         }
+        $this->menuModel->syncTypeToAllLgs($mtIdx, $lgIdx);
         return redirect()->back()->with('success', '메뉴가 등록되었습니다.');
     }
 
@@ -126,6 +162,9 @@ 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'))
@@ -145,6 +184,7 @@ class Menu extends BaseController
             'mm_is_view' => $this->request->getPost('mm_is_view') ? 'Y' : 'N',
         ];
         $this->menuModel->update($id, $data);
+        $this->menuModel->syncTypeToAllLgs((int) $row->mt_idx, $lgIdx);
         return redirect()->back()->with('success', '메뉴가 수정되었습니다.');
     }
 
@@ -153,6 +193,9 @@ 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'))
@@ -164,6 +207,7 @@ class Menu extends BaseController
         }
         $result = $this->menuModel->deleteSafe($id);
         if ($result['ok']) {
+            $this->menuModel->syncTypeToAllLgs((int) $row->mt_idx, $lgIdx);
             return redirect()->back()->with('success', '메뉴가 삭제되었습니다.');
         }
         return redirect()->back()->with('error', $result['msg']);
@@ -174,6 +218,9 @@ class Menu extends BaseController
      */
     public function move()
     {
+        if ($deny = $this->denyUnlessLevel4Plus()) {
+            return $deny;
+        }
         $lgIdx = admin_effective_lg_idx();
         if ($lgIdx === null) {
             return redirect()->to(base_url('admin/select-local-government'))
@@ -183,7 +230,12 @@ class Menu extends BaseController
         if (! is_array($ids) || empty($ids)) {
             return redirect()->back()->with('error', '순서를 적용할 메뉴가 없습니다.');
         }
+        $firstId = (int) ($ids[0] ?? 0);
+        $firstRow = $firstId > 0 ? $this->menuModel->find($firstId) : null;
         $this->menuModel->setOrder($ids, $lgIdx);
+        if ($firstRow && (int) $firstRow->lg_idx === $lgIdx) {
+            $this->menuModel->syncTypeToAllLgs((int) $firstRow->mt_idx, $lgIdx);
+        }
         return redirect()->back()->with('success', '순서가 적용되었습니다.');
     }
 
@@ -205,9 +257,62 @@ class Menu extends BaseController
             return '';
         }
         $levels = array_map('intval', $levels);
-        // super admin(4)은 DB 저장 대상 아님. 1,2,3은 그대로 저장
+        // super/본부(4·5)는 mm_level 저장 대상 아님. 1,2,3은 그대로 저장
-        $levels = array_filter($levels, static fn ($v) => $v > 0 && $v !== \Config\Roles::LEVEL_SUPER_ADMIN);
+        $levels = array_filter($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.');
+    }
 }

app/Controllers/Admin/PackagingUnit.php

@@ -24,7 +24,7 @@ class PackagingUnit extends BaseController
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
         if (! $lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
         }
 
         $builder = $this->unitModel->where('pu_lg_idx', $lgIdx);
@@ -38,13 +38,11 @@ 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', [
+        return $this->renderWorkPage('포장 단위 관리', 'admin/packaging_unit/index', [
-            'title'   => '포장 단위 관리',
+            'list' => $list, 'startDate' => $startDate, 'endDate' => $endDate, 'pager' => $pager,
-            'content' => view('admin/packaging_unit/index', [
-                'list' => $list, 'startDate' => $startDate, 'endDate' => $endDate,
-            ]),
         ]);
     }
 
@@ -52,16 +50,14 @@ class PackagingUnit extends BaseController
     {
         helper('admin');
         if (! admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/packaging-units'))->with('error', '지자체를 선택해 주세요.');
+            return redirect()->to(mgmt_url('packaging-units'))->with('error', '지자체를 선택해 주세요.');
         }
 
+        $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) : [];
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
 
-        return view('admin/layout', [
+        return $this->renderWorkPage('포장 단위 등록', 'admin/packaging_unit/create', ['bagCodes' => $bagCodes]);
-            'title'   => '포장 단위 등록',
-            'content' => view('admin/packaging_unit/create', ['bagCodes' => $bagCodes]),
-        ]);
     }
 
     public function store()
@@ -85,7 +81,7 @@ class PackagingUnit extends BaseController
         $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 : '';
         }
 
@@ -106,7 +102,7 @@ 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)
@@ -114,16 +110,14 @@ class PackagingUnit extends BaseController
         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.');
+            return redirect()->to(mgmt_url('packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
         }
 
+        $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) : [];
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
 
-        return view('admin/layout', [
+        return $this->renderWorkPage('포장 단위 수정', 'admin/packaging_unit/edit', ['item' => $item, 'bagCodes' => $bagCodes]);
-            'title'   => '포장 단위 수정',
-            'content' => view('admin/packaging_unit/edit', ['item' => $item, 'bagCodes' => $bagCodes]),
-        ]);
     }
 
     public function update(int $id)
@@ -131,7 +125,7 @@ class PackagingUnit extends BaseController
         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.');
+            return redirect()->to(mgmt_url('packaging-units'))->with('error', '포장 단위를 찾을 수 없습니다.');
         }
 
         $rules = [
@@ -149,14 +143,31 @@ 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;
+            $oldRaw = $item->$field;
-            $newVal = (string) $this->request->getPost($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_field'      => $fieldLabels[$field] ?? $field,
                     'puh_old_value'  => $oldVal,
                     'puh_new_value'  => $newVal,
                     'puh_changed_at' => date('Y-m-d H:i:s'),
@@ -179,7 +190,8 @@ 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)
@@ -187,11 +199,12 @@ class PackagingUnit extends BaseController
         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.');
+            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)
@@ -199,14 +212,11 @@ class PackagingUnit extends BaseController
         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.');
+            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', [
+        return $this->renderWorkPage('포장 단위 변경 이력 — ' . $item->pu_bag_name, 'admin/packaging_unit/history', ['item' => $item, 'list' => $list]);
-            'title'   => '포장 단위 변경 이력 — ' . $item->pu_bag_name,
-            'content' => view('admin/packaging_unit/history', ['item' => $item, 'list' => $list]),
-        ]);
     }
 }

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.');
+    }
+}

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()
@@ -19,51 +23,99 @@ class SalesAgency extends BaseController
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
         if (! $lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+            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', [
+        $builder = $this->model->where('sa_lg_idx', $lgIdx);
-            'title'   => '판매 대행소 관리',
+        if ($saKind !== '') {
-            'content' => view('admin/sales_agency/index', ['list' => $list]),
+            $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 !== '');
+        $pagerPath = mgmt_url('sales-agencies');
+        if ($queryForPager !== []) {
+            $pagerPath .= '?' . http_build_query($queryForPager);
+        }
+        $pager->setPath($pagerPath);
+
+        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', [
+        helper('admin');
-            'title'   => '판매 대행소 등록',
+        if (! admin_effective_lg_idx()) {
-            'content' => view('admin/sales_agency/create'),
+            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_kind' => 'required|max_length[50]',
+            'sa_code' => 'required|max_length[50]',
             '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]',
         ];
         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_lg_idx'  => $lgIdx,
-            'sa_name'     => $this->request->getPost('sa_name'),
+            'sa_kind'    => trim((string) $this->request->getPost('sa_kind')),
-            'sa_biz_no'   => $this->request->getPost('sa_biz_no') ?? '',
+            'sa_code'    => $code,
-            'sa_rep_name' => $this->request->getPost('sa_rep_name') ?? '',
+            'sa_name'    => trim((string) $this->request->getPost('sa_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'),
         ]);
 
-        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)
@@ -71,52 +123,60 @@ class SalesAgency extends BaseController
         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.');
+            return redirect()->to(mgmt_url('sales-agencies'))->with('error', '대행소를 찾을 수 없습니다.');
         }
 
-        return view('admin/layout', [
+        return $this->renderWorkPage('판매 대행소 수정', 'admin/sales_agency/edit', ['item' => $item]);
-            'title'   => '판매 대행소 수정',
-            'content' => view('admin/sales_agency/edit', ['item' => $item]),
-        ]);
     }
 
     public function update(int $id)
     {
         helper('admin');
+        $lgIdx = admin_effective_lg_idx();
         $item  = $this->model->find($id);
-        if (!$item || (int) $item->sa_lg_idx !== admin_effective_lg_idx()) {
+        if (! $item || ! $lgIdx || (int) $item->sa_lg_idx !== $lgIdx) {
-            return redirect()->to(site_url('admin/sales-agencies'))->with('error', '대행소를 찾을 수 없습니다.');
+            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_kind' => 'required|max_length[50]',
+            'sa_code' => 'required|max_length[50]',
             'sa_name' => 'required|max_length[100]',
-            'sa_state' => 'required|in_list[0,1]',
         ];
         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_kind' => trim((string) $this->request->getPost('sa_kind')),
-            'sa_biz_no'   => $this->request->getPost('sa_biz_no') ?? '',
+            'sa_code' => $code,
-            'sa_rep_name' => $this->request->getPost('sa_rep_name') ?? '',
+            'sa_name' => trim((string) $this->request->getPost('sa_name')),
-            'sa_tel'      => $this->request->getPost('sa_tel') ?? '',
-            'sa_addr'     => $this->request->getPost('sa_addr') ?? '',
-            'sa_state'    => (int) $this->request->getPost('sa_state'),
         ]);
 
-        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');
+        $lgIdx = admin_effective_lg_idx();
         $item  = $this->model->find($id);
-        if (!$item || (int) $item->sa_lg_idx !== admin_effective_lg_idx()) {
+        if (! $item || ! $lgIdx || (int) $item->sa_lg_idx !== $lgIdx) {
-            return redirect()->to(site_url('admin/sales-agencies'))->with('error', '대행소를 찾을 수 없습니다.');
+            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.');
     }
 }

app/Controllers/Admin/SalesReport.php

@@ -0,0 +1,431 @@
+<?php
+
+namespace App\Controllers\Admin;
+
+use App\Controllers\BaseController;
+use App\Models\BagSaleModel;
+use App\Models\BagIssueModel;
+use App\Models\BagReceivingModel;
+use App\Models\BagInventoryModel;
+
+class SalesReport extends BaseController
+{
+    /**
+     * P5-01: 판매 대장 (일자별/기간별)
+     */
+    public function salesLedger()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $mode      = $this->request->getGet('mode') ?? 'daily'; // daily or period
+
+        $saleModel = model(BagSaleModel::class);
+        $db = \Config\Database::connect();
+
+        if ($mode === 'daily') {
+            $result = $db->query("
+                SELECT bs_sale_date, bs_ds_name, bs_bag_code, bs_bag_name, bs_type,
+                       SUM(ABS(bs_qty)) as total_qty,
+                       SUM(bs_amount) as total_amount
+                FROM bag_sale
+                WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ? AND bs_type IN('sale','return')
+                GROUP BY bs_sale_date, bs_ds_name, bs_bag_code, bs_bag_name, bs_type
+                ORDER BY bs_sale_date DESC, bs_ds_name, bs_bag_code
+            ", [$lgIdx, $startDate, $endDate])->getResult();
+        } else {
+            $result = $db->query("
+                SELECT bs_ds_name, bs_bag_code, bs_bag_name,
+                       SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                       SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount,
+                       SUM(CASE WHEN bs_type='return' THEN ABS(bs_qty) ELSE 0 END) as return_qty,
+                       SUM(CASE WHEN bs_type='return' THEN bs_amount ELSE 0 END) as return_amount
+                FROM bag_sale
+                WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+                GROUP BY bs_ds_name, bs_bag_code, bs_bag_name
+                ORDER BY bs_ds_name, bs_bag_code
+            ", [$lgIdx, $startDate, $endDate])->getResult();
+        }
+
+        return $this->renderWorkPage('판매 대장', 'admin/sales_report/sales_ledger', compact('result', 'startDate', 'endDate', 'mode'));
+    }
+
+    /**
+     * P5-02: 일계표
+     */
+    public function dailySummary()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $date = $this->request->getGet('date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        // 당일 판매
+        $daily = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date = ?
+            GROUP BY bs_bag_code, bs_bag_name
+            ORDER BY bs_bag_code
+        ", [$lgIdx, $date])->getResult();
+
+        // 당월 누계
+        $monthStart = date('Y-m-01', strtotime($date));
+        $monthly = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+            GROUP BY bs_bag_code, bs_bag_name
+            ORDER BY bs_bag_code
+        ", [$lgIdx, $monthStart, $date])->getResult();
+
+        return $this->renderWorkPage('일계표', 'admin/sales_report/daily_summary', compact('daily', 'monthly', 'date'));
+    }
+
+    /**
+     * P5-03: 기간별 판매현황
+     */
+    public function periodSales()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_qty) ELSE 0 END) as return_qty,
+                   SUM(CASE WHEN bs_type='return' THEN bs_amount ELSE 0 END) as return_amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+            GROUP BY bs_bag_code, bs_bag_name
+            ORDER BY bs_bag_code
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        return $this->renderWorkPage('기간별 판매현황', 'admin/sales_report/period_sales', compact('result', 'startDate', 'endDate'));
+    }
+
+    /**
+     * P5-04: 년 판매 현황 (월별)
+     */
+    public function yearlySales()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $year = $this->request->getGet('year') ?? date('Y');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=1  THEN ABS(bs_qty) ELSE 0 END) as m01,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=2  THEN ABS(bs_qty) ELSE 0 END) as m02,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=3  THEN ABS(bs_qty) ELSE 0 END) as m03,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=4  THEN ABS(bs_qty) ELSE 0 END) as m04,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=5  THEN ABS(bs_qty) ELSE 0 END) as m05,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=6  THEN ABS(bs_qty) ELSE 0 END) as m06,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=7  THEN ABS(bs_qty) ELSE 0 END) as m07,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=8  THEN ABS(bs_qty) ELSE 0 END) as m08,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=9  THEN ABS(bs_qty) ELSE 0 END) as m09,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=10 THEN ABS(bs_qty) ELSE 0 END) as m10,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=11 THEN ABS(bs_qty) ELSE 0 END) as m11,
+                   SUM(CASE WHEN MONTH(bs_sale_date)=12 THEN ABS(bs_qty) ELSE 0 END) as m12,
+                   SUM(ABS(bs_qty)) as total
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND YEAR(bs_sale_date) = ? AND bs_type = 'sale'
+            GROUP BY bs_bag_code, bs_bag_name
+            ORDER BY bs_bag_code
+        ", [$lgIdx, $year])->getResult();
+
+        return $this->renderWorkPage('년 판매 현황', 'admin/sales_report/yearly_sales', compact('result', 'year'));
+    }
+
+    /**
+     * P5-05: 지정판매소별 판매현황
+     */
+    public function shopSales()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_ds_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='sale' THEN bs_amount ELSE 0 END) as sale_amount,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_qty) ELSE 0 END) as return_qty,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_amount) ELSE 0 END) as return_amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+            GROUP BY bs_ds_name
+            ORDER BY bs_ds_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        return $this->renderWorkPage('지정판매소별 판매현황', 'admin/sales_report/shop_sales', compact('result', 'startDate', 'endDate'));
+    }
+
+    /**
+     * P5-06: 홈택스 세금계산서 엑셀 내보내기
+     */
+    public function hometaxExport()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+
+        $db = \Config\Database::connect();
+        $rows = $db->query("
+            SELECT bs.bs_sale_date, ds.ds_biz_no as buyer_biz_no, ds.ds_name as buyer_name,
+                   bs.bs_bag_name, ABS(bs.bs_qty) as qty, bs.bs_unit_price, bs.bs_amount
+            FROM bag_sale bs
+            LEFT JOIN designated_shop ds ON bs.bs_ds_idx = ds.ds_idx
+            WHERE bs.bs_lg_idx = ? AND bs.bs_sale_date BETWEEN ? AND ? AND bs.bs_type = 'sale'
+            ORDER BY bs.bs_sale_date, ds.ds_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        // 지자체 정보 (공급자)
+        $lg = model(\App\Models\LocalGovernmentModel::class)->find($lgIdx);
+        $supplierBizNo = $lg->lg_biz_no ?? '';
+        $supplierName  = $lg->lg_name ?? '';
+
+        $csvRows = [];
+        foreach ($rows as $row) {
+            $amount = (int) $row->bs_amount;
+            $tax    = (int) round($amount * 0.1);
+            $csvRows[] = [
+                str_replace('-', '', $row->bs_sale_date),  // 작성일자 (YYYYMMDD)
+                $supplierBizNo,                             // 공급자사업자번호
+                $supplierName,                              // 공급자상호
+                $row->buyer_biz_no ?? '',                   // 공급받는자사업자번호
+                $row->buyer_name ?? '',                     // 공급받는자상호
+                $row->bs_bag_name,                          // 품목
+                (int) $row->qty,                            // 수량
+                (int) $row->bs_unit_price,                  // 단가
+                $amount,                                    // 공급가액
+                $tax,                                       // 세액
+            ];
+        }
+
+        export_csv(
+            '홈택스_세금계산서_' . date('Ymd') . '.csv',
+            ['작성일자', '공급자사업자번호', '공급자상호', '공급받는자사업자번호', '공급받는자상호', '품목', '수량', '단가', '공급가액', '세액'],
+            $csvRows
+        );
+    }
+
+    /**
+     * P5-08: 반품/파기 현황
+     */
+    public function returns()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        $result = $db->query("
+            SELECT bs_sale_date, bs_ds_name, bs_bag_code, bs_bag_name, bs_type,
+                   ABS(bs_qty) as qty, ABS(bs_amount) as amount
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ? AND bs_type IN('return','cancel')
+            ORDER BY bs_sale_date DESC, bs_ds_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        return $this->renderWorkPage('반품/파기 현황', 'admin/sales_report/returns', compact('result', 'startDate', 'endDate'));
+    }
+
+    /**
+     * P5-10: LOT 수불 조회
+     */
+    public function lotFlow()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $lotNo = $this->request->getGet('lot_no') ?? '';
+        $order = null;
+        $items = [];
+        $receivings = [];
+
+        if ($lotNo !== '') {
+            $db = \Config\Database::connect();
+            $order = $db->query("SELECT * FROM bag_order WHERE bo_lg_idx = ? AND bo_lot_no = ?", [$lgIdx, $lotNo])->getRow();
+            if ($order) {
+                $items = $db->query("SELECT * FROM bag_order_item WHERE boi_bo_idx = ? ORDER BY boi_bag_code", [(int) $order->bo_idx])->getResult();
+                $receivings = $db->query("SELECT * FROM bag_receiving WHERE br_bo_idx = ? ORDER BY br_receive_date", [(int) $order->bo_idx])->getResult();
+            }
+        }
+
+        return $this->renderWorkPage('LOT 수불 조회', 'admin/sales_report/lot_flow', compact('lotNo', 'order', 'items', 'receivings'));
+    }
+
+    /**
+     * P5-11: 기타 입출고 목록
+     */
+    public function miscFlow()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        // bag_misc_flow 테이블이 존재하는지 확인
+        $tableExists = $db->query("SHOW TABLES LIKE 'bag_misc_flow'")->getNumRows() > 0;
+        $result = [];
+        if ($tableExists) {
+            $result = $db->query("
+                SELECT * FROM bag_misc_flow
+                WHERE bmf_lg_idx = ? AND bmf_date BETWEEN ? AND ?
+                ORDER BY bmf_date DESC, bmf_idx DESC
+            ", [$lgIdx, $startDate, $endDate])->getResult();
+        }
+
+        // 봉투 코드 목록
+        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kindO ? model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx) : [];
+
+        return $this->renderWorkPage('기타 입출고', 'admin/sales_report/misc_flow', compact('result', 'startDate', 'endDate', 'bagCodes', 'tableExists'));
+    }
+
+    /**
+     * P5-11: 기타 입출고 등록 처리
+     */
+    public function miscFlowStore()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (!$lgIdx) return redirect()->to(mgmt_url('reports/misc-flow'))->with('error', '지자체를 선택해 주세요.');
+
+        $rules = [
+            'bmf_type'     => 'required|in_list[in,out]',
+            'bmf_bag_code' => 'required|max_length[50]',
+            'bmf_qty'      => 'required|is_natural_no_zero',
+            'bmf_date'     => 'required|valid_date[Y-m-d]',
+            'bmf_reason'   => 'required|max_length[200]',
+        ];
+        if (! $this->validate($rules)) {
+            return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
+        }
+
+        $bagCode = $this->request->getPost('bmf_bag_code');
+        $qty     = (int) $this->request->getPost('bmf_qty');
+        $type    = $this->request->getPost('bmf_type');
+
+        // 봉투명 조회
+        $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();
+
+        $db->query("
+            INSERT INTO bag_misc_flow (bmf_lg_idx, bmf_type, bmf_bag_code, bmf_bag_name, bmf_qty, bmf_date, bmf_reason, bmf_regdate)
+            VALUES (?, ?, ?, ?, ?, ?, ?, ?)
+        ", [$lgIdx, $type, $bagCode, $bagName, $qty, $this->request->getPost('bmf_date'), $this->request->getPost('bmf_reason'), date('Y-m-d H:i:s')]);
+
+        // 재고 조정
+        $delta = ($type === 'in') ? $qty : -$qty;
+        model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, $delta);
+
+        $db->transComplete();
+
+        return redirect()->to(mgmt_url('reports/misc-flow'))->with('success', '기타 입출고가 등록되었습니다.');
+    }
+
+    /**
+     * P5-07: 봉투 수불 현황
+     */
+    public function supplyDemand()
+    {
+        helper('admin');
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
+        $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
+        $db = \Config\Database::connect();
+
+        // 입고 합계
+        $receiving = $db->query("
+            SELECT br_bag_code, br_bag_name,
+                   SUM(br_qty_sheet) as recv_qty
+            FROM bag_receiving
+            WHERE br_lg_idx = ? AND br_receive_date BETWEEN ? AND ?
+            GROUP BY br_bag_code, br_bag_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        // 판매 합계
+        $sales = $db->query("
+            SELECT bs_bag_code, bs_bag_name,
+                   SUM(CASE WHEN bs_type='sale' THEN ABS(bs_qty) ELSE 0 END) as sale_qty,
+                   SUM(CASE WHEN bs_type='return' THEN ABS(bs_qty) ELSE 0 END) as return_qty
+            FROM bag_sale
+            WHERE bs_lg_idx = ? AND bs_sale_date BETWEEN ? AND ?
+            GROUP BY bs_bag_code, bs_bag_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        // 불출 합계
+        $issues = $db->query("
+            SELECT bi2_bag_code, bi2_bag_name,
+                   SUM(bi2_qty) as issue_qty
+            FROM bag_issue
+            WHERE bi2_lg_idx = ? AND bi2_issue_date BETWEEN ? AND ? AND bi2_status = 'normal'
+            GROUP BY bi2_bag_code, bi2_bag_name
+        ", [$lgIdx, $startDate, $endDate])->getResult();
+
+        // 현재 재고
+        $inventory = model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->findAll();
+
+        return $this->renderWorkPage('봉투 수불 현황', 'admin/sales_report/supply_demand', compact('receiving', 'sales', 'issues', 'inventory', 'startDate', 'endDate'));
+    }
+}

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) {
+        if (! Roles::isSuperAdminEquivalent((int) session()->get('mb_level'))) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 super admin만 사용할 수 있습니다.');
+            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) {
+        if (! Roles::isSuperAdminEquivalent((int) session()->get('mb_level'))) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 super admin만 사용할 수 있습니다.');
+            return redirect()->to(site_url('admin'))->with('error', '지자체 선택은 상위 관리자만 사용할 수 있습니다.');
         }
 
         $lgIdx = (int) $this->request->getPost('lg_idx');

app/Controllers/Admin/ShopOrder.php

@@ -0,0 +1,162 @@
+<?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) : [];
+
+        return $this->renderWorkPage('주문 접수', 'admin/shop_order/create', compact('shops', 'bagCodes'));
+    }
+
+    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);
+
+        $this->orderModel->insert([
+            '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'),
+        ]);
+        $soIdx = (int) $this->orderModel->getInsertID();
+
+        $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.');
+    }
+}

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 ?? '');
+        $email = pii_decrypt($member->mb_email ?? '');
-        $member->mb_phone = pii_decrypt($member->mb_phone ?? '');
+        $phone = pii_decrypt($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;
     }
 

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);
+    }
+}

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
 {
@@ -77,11 +79,33 @@ class Auth extends BaseController
                 ->with('error', '정지된 회원입니다.');
         }
 
-        if (! password_verify($password, $member->mb_passwd)) {
+        // P2-21: 로그인 잠금 체크 (5회 실패 시 30분 lock)
-            $this->insertMemberLog($logData, false, '비밀번호 불일치');
+        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
+        if ($this->needsTotpStep($member)) {
-        $sessionData = [
+            $this->beginPending2faSession((int) $member->mb_idx);
-            'mb_idx'    => $member->mb_idx,
+            $enabled = (int) ($member->mb_totp_enabled ?? 0) === 1;
-            'mb_id'     => $member->mb_id,
+            if ($enabled) {
-            'mb_name'   => $member->mb_name,
+                return redirect()->to(site_url('login/two-factor'));
-            'mb_level'  => $member->mb_level,
+            }
-            'mb_lg_idx' => $member->mb_lg_idx ?? null,
+            session()->set('pending_totp_setup', true);
-            'logged_in' => true,
-        ];
-        session()->set($sessionData);
 
-        $memberModel->update($member->mb_idx, [
+            return redirect()->to(site_url('login/totp-setup'));
-            'mb_latestdate' => date('Y-m-d H:i:s'),
+        }
+
+        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.');
-        }
-        // 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.');
     }
 
-        return redirect()->to(site_url('/'))->with('success', '로그인되었습니다.');
+    public function verifyTwoFactor()
+    {
+        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') || (int) ($member->mb_totp_enabled ?? 0) !== 1) {
+            return redirect()->to(site_url('login/totp-setup'));
+        }
+
+        $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 [

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,
+        ]);
+    }
 }

app/Controllers/Home.php

@@ -16,11 +16,16 @@ class Home extends BaseController
     }
 
     /**
-     * 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(),
+            ]),
+        ]);
     }
 
     /**
@@ -61,6 +66,14 @@ class Home extends BaseController
         ]);
     }
 
+    /**
+     * /dashboard 와 동일 본문(호환 URL)
+     */
+    public function dashboardBlend()
+    {
+        return $this->dashboard();
+    }
+
     /**
      * 재고 조회(수불) 화면 (목업)
      */
@@ -104,4 +117,5 @@ class Home extends BaseController
 
         return '북구 (데모)';
     }
+
 }

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.');

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;
+    }
+}

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.
+     * 관리자 화면·사이트 메뉴·Bag 등에서 쓰는 작업 지자체 PK.
-     * Super admin → admin_selected_lg_idx, 지자체 관리자 → mb_lg_idx, 그 외 null.
+     * 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');
+            $lgIdx = resolve_site_menu_lg_idx();
-            // 시민 등 지자체 정보가 세션에 없으면 기본 지자체(1) 기준으로 메뉴를 보여 준다.
-            if ($lgIdx === null || $lgIdx === '') {
-                $lgIdx = 1;
-            }
-            $typeRow = model(\App\Models\MenuTypeModel::class)->getByCode('site');
-            if (! $typeRow) {
-                return [];
-            }
             $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);
+                $menuModel->copyDefaultsFromLg($siteMtIdx, 1, (int) $lgIdx);
-                $flat = $menuModel->getVisibleByLevel((int) $typeRow->mt_idx, $mbLevel, (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 +185,381 @@ 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_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');
+        $path = trim($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 site_url('bag/' . $path);
+    }
+}
+
+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 (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,
+        ];
+    }
+}

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());
+        }
+    }
+}

app/Helpers/export_helper.php

@@ -0,0 +1,69 @@
+<?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";
+    }
+}

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);
+            $payload   = substr($value, 4);
-            if ($raw === false) {
+
-                return $value;
+            // 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);
+            // 레거시 포맷 호환:
-        } catch (Throwable) {
+            // - ENC: + encrypter 반환값(rawData=false 환경 등) 또는
+            // - ENC: + 기타 문자열 포맷
+            return $encrypter->decrypt($payload);
+        } catch (Throwable $e) {
             return $value;
         }
     }

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);
+    }
+}

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',
+    ];
+}

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'),
+            ]);
+        }
+    }
+}

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',
+    ];
+}

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',
+    ];
+}

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',
+    ];
+}

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();
+    }
 }

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',
+    ];
+}

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',
+    ];
+}

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 +24,50 @@ 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', $ckIdx);
+        if ($effectiveLgIdx === null || $effectiveLgIdx < 1) {
+            return $this->where('cd_lg_idx', 0);
+        }
+
+        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) {
-            $builder->where('cd_state', 1);
+            $this->where('cd_state', 1);
         }
-        return $builder->orderBy('cd_sort', 'ASC')->findAll();
+
+        return $this->orderBy('cd_sort', '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();
     }
 }

app/Models/DesignatedShopModel.php

@@ -17,16 +17,25 @@ class DesignatedShopModel extends Model
         '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',
     ];
 }

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',
     ];
 
     /**

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 +189,67 @@ 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();
+        }
+    }
+
 }

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_lg_idx',
-        'sa_tel', 'sa_addr', 'sa_state', 'sa_regdate',
+        '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');
+    }
 }

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',
+    ];
+}

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_paid', 'so_received', 'so_total_qty', 'so_total_amount',
+        'so_status', 'so_orderer_idx', 'so_regdate',
+    ];
+}

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">
+  <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; ?>

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; ?>

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; ?>

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>

app/Views/admin/bag_issue/index.php

@@ -0,0 +1,65 @@
+<?= 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-20">상태</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) $row->bi2_qty) ?></td>
+        <td class="text-center"><?= esc($row->bi2_status) ?></td>
+        <td class="text-center">
+          <form action="<?= mgmt_url('bag-issues/cancel/' . (int) $row->bi2_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
+            <?= csrf_field() ?>
+            <button type="submit" class="text-orange-600 hover:underline text-sm">취소</button>
+          </form>
+        </td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($list)): ?>
+      <tr><td colspan="11" 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; ?>

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>

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>

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', 'printShowApproval' => false]) ?>
+<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>

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>

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>

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>

app/Views/admin/bag_price/index.php

@@ -1,17 +1,97 @@
+<?= view('components/print_header', ['printTitle' => '봉투 단가 관리', 'printShowApproval' => false]) ?>
+<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">
+<section class="no-print border border-gray-200 rounded-lg bg-white p-3 mt-2">
-  <form method="GET" action="<?= base_url('admin/bag-prices') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="get" action="<?= mgmt_url('bag-prices') ?>" class="flex flex-wrap items-end gap-3" autocomplete="off">
-    <label class="text-sm text-gray-600">적용시작일</label>
+    <div class="flex flex-col gap-0.5">
-    <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+      <label class="text-xs text-gray-500">봉투구분</label>
-    <label class="text-sm text-gray-600">~</label>
+      <select name="bag_kind_e" class="border border-gray-300 rounded px-2 py-1.5 text-sm min-w-[9rem]">
-    <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
+        <option value="">전체</option>
-    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+        <?php foreach ($bag_kind_options ?? [] as $cd): ?>
-    <a href="<?= base_url('admin/bag-prices') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+        <option value="<?= esc($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">
+        <td class="text-center no-print">
-          <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="<?= mgmt_url('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>
+          <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="<?= base_url('admin/bag-prices/delete/' . (int) $row->bp_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
+          <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; ?>

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>

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; ?>

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>

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; ?>

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>

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>

app/Views/admin/code_detail/index.php

@@ -1,44 +0,0 @@
-<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-2">
-      <a href="<?= base_url('admin/code-kinds') ?>" class="text-blue-600 hover:underline text-sm">&larr; 코드 종류</a>
-      <span class="text-gray-400">|</span>
-      <span class="text-sm font-bold text-gray-700">세부코드 — <?= esc($kind->ck_name) ?> (<?= esc($kind->ck_code) ?>)</span>
-    </div>
-    <a href="<?= base_url('admin/code-details/' . (int) $kind->ck_idx . '/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">세부코드 등록</a>
-  </div>
-</section>
-<div class="border border-gray-300 overflow-auto mt-2">
-  <table class="w-full data-table">
-    <thead>
-      <tr>
-        <th class="w-16">번호</th>
-        <th class="w-24">코드</th>
-        <th>코드명</th>
-        <th class="w-20">정렬순서</th>
-        <th class="w-20">상태</th>
-        <th>등록일</th>
-        <th class="w-28">작업</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php foreach ($list as $row): ?>
-      <tr>
-        <td class="text-center"><?= esc($row->cd_idx) ?></td>
-        <td class="text-center font-mono"><?= esc($row->cd_code) ?></td>
-        <td class="text-left pl-2"><?= esc($row->cd_name) ?></td>
-        <td class="text-center"><?= (int) $row->cd_sort ?></td>
-        <td class="text-center"><?= (int) $row->cd_state === 1 ? '사용' : '미사용' ?></td>
-        <td class="text-left pl-2"><?= esc($row->cd_regdate ?? '') ?></td>
-        <td class="text-center">
-          <a href="<?= base_url('admin/code-details/edit/' . (int) $row->cd_idx) ?>" class="text-blue-600 hover:underline text-sm">수정</a>
-          <form action="<?= base_url('admin/code-details/delete/' . (int) $row->cd_idx) ?>" method="POST" class="inline ml-1" onsubmit="return confirm('이 세부코드를 삭제하시겠습니까?');">
-            <?= csrf_field() ?>
-            <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
-          </form>
-        </td>
-      </tr>
-      <?php endforeach; ?>
-    </tbody>
-  </table>
-</div>

app/Views/admin/code_kind/create.php

@@ -17,7 +17,7 @@
 
     <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/code-kinds') ?>" 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-kinds') ?>" 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>

app/Views/admin/code_kind/edit.php

@@ -25,7 +25,7 @@
 
     <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-kinds') ?>" 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-kinds') ?>" 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>

app/Views/admin/code_kind/index.php

@@ -1,43 +0,0 @@
-<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">기본코드 종류 관리</span>
-    <a href="<?= base_url('admin/code-kinds/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">코드 종류 등록</a>
-  </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 class="w-20">코드</th>
-        <th>코드명</th>
-        <th class="w-24">세부코드 수</th>
-        <th class="w-20">상태</th>
-        <th>등록일</th>
-        <th class="w-40">작업</th>
-      </tr>
-    </thead>
-    <tbody class="text-right">
-      <?php foreach ($list as $row): ?>
-      <tr>
-        <td class="text-center"><?= esc($row->ck_idx) ?></td>
-        <td class="text-center font-mono font-bold"><?= esc($row->ck_code) ?></td>
-        <td class="text-left pl-2"><?= esc($row->ck_name) ?></td>
-        <td class="text-center">
-          <a href="<?= base_url('admin/code-details/' . (int) $row->ck_idx) ?>" class="text-blue-600 hover:underline"><?= (int) ($countMap[$row->ck_idx] ?? 0) ?>개</a>
-        </td>
-        <td class="text-center"><?= (int) $row->ck_state === 1 ? '사용' : '미사용' ?></td>
-        <td class="text-left pl-2"><?= esc($row->ck_regdate ?? '') ?></td>
-        <td class="text-center">
-          <a href="<?= base_url('admin/code-details/' . (int) $row->ck_idx) ?>" class="text-green-600 hover:underline text-sm mr-1">세부코드</a>
-          <a href="<?= base_url('admin/code-kinds/edit/' . (int) $row->ck_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">수정</a>
-          <form action="<?= base_url('admin/code-kinds/delete/' . (int) $row->ck_idx) ?>" method="POST" class="inline" onsubmit="return confirm('이 코드 종류를 삭제하시겠습니까?');">
-            <?= csrf_field() ?>
-            <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
-          </form>
-        </td>
-      </tr>
-      <?php endforeach; ?>
-    </tbody>
-  </table>
-</div>

app/Views/admin/company/create.php

@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">업체 등록</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/companies/store') ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('companies/store') ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -42,7 +42,7 @@
 
     <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/companies') ?>" 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('companies') ?>" 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>

app/Views/admin/company/edit.php

@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">업체 수정</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/companies/update/' . (int) $item->cp_idx) ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('companies/update/' . (int) $item->cp_idx) ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -50,7 +50,7 @@
 
     <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/companies') ?>" 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('companies') ?>" 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>

app/Views/admin/company/index.php

@@ -1,8 +1,25 @@
+<?= view('components/print_header', ['printTitle' => '업체 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">업체 관리</span>
-    <a href="<?= base_url('admin/companies/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">업체 등록</a>
+    <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('companies/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">업체 등록</a>
     </div>
+  </div>
+</section>
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= mgmt_url('companies') ?>" class="flex flex-wrap items-center gap-2">
+    <label class="text-sm text-gray-600">업체유형</label>
+    <select name="cp_type" class="border border-gray-300 rounded px-2 py-1 text-sm w-44">
+      <option value="">전 체</option>
+      <?php foreach (($typeOptions ?? []) as $type): ?>
+      <option value="<?= esc($type) ?>" <?= (string) ($cpType ?? '') === (string) $type ? 'selected' : '' ?>><?= esc($type) ?></option>
+      <?php endforeach; ?>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= mgmt_url('companies') ?>" 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">
@@ -20,9 +37,17 @@
       </tr>
     </thead>
     <tbody>
-      <?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->cp_idx) ?></td>
+        <td class="text-center"><?= (int) $startNo + (int) $idx ?></td>
         <td class="text-center"><?= esc($row->cp_type) ?></td>
         <td class="text-left pl-2"><?= esc($row->cp_name) ?></td>
         <td class="text-center"><?= esc($row->cp_biz_no) ?></td>
@@ -31,8 +56,8 @@
         <td class="text-left pl-2"><?= esc($row->cp_addr) ?></td>
         <td class="text-center"><?= (int) $row->cp_state === 1 ? '사용' : '미사용' ?></td>
         <td class="text-center">
-          <a href="<?= base_url('admin/companies/edit/' . (int) $row->cp_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">수정</a>
+          <a href="<?= mgmt_url('companies/edit/' . (int) $row->cp_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">수정</a>
-          <form action="<?= base_url('admin/companies/delete/' . (int) $row->cp_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
+          <form action="<?= mgmt_url('companies/delete/' . (int) $row->cp_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
             <?= csrf_field() ?>
             <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
           </form>
@@ -45,3 +70,4 @@
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/dashboard/index.php

@@ -1,3 +1,127 @@
-<div class="border border-gray-300 p-4">
+<?php $s = $stats ?? []; ?>
-  <p class="text-sm text-gray-600">관리자 메인 화면입니다. 상단 메뉴에서 기능을 선택하세요.</p>
+
+<?php if (!($lgIdx ?? null)): ?>
+<div class="border border-orange-300 bg-orange-50 p-4 text-sm text-orange-700">
+  작업할 지자체가 선택되지 않았습니다. 상단에서 지자체를 선택해 주세요.
 </div>
+<?php else: ?>
+
+<?php if (! empty($s['stats_unavailable'])): ?>
+<div class="border border-amber-300 bg-amber-50 p-4 text-sm text-amber-900 mb-4">
+  발주·판매·재고·불출 통계 테이블이 아직 없거나 조회에 실패했습니다. MySQL에서
+  <code class="text-xs bg-white px-1 rounded">writable/database/order_tables.sql</code>과
+  <code class="text-xs bg-white px-1 rounded">writable/database/sales_tables.sql</code>을
+  <code class="text-xs bg-white px-1 rounded">jongryangje_dev</code> DB에 실행해 주세요.
+</div>
+<?php endif; ?>
+
+<!-- 통계 카드 -->
+<div class="grid grid-cols-2 md:grid-cols-4 gap-3 mb-4">
+  <div class="border border-gray-300 p-4 bg-white">
+    <div class="text-xs text-gray-500">총 발주 건수</div>
+    <div class="text-2xl font-bold text-blue-700"><?= number_format($s['order_count'] ?? 0) ?></div>
+    <div class="text-xs text-gray-400 mt-1">금액: <?= number_format($s['order_amount'] ?? 0) ?>원</div>
+  </div>
+  <div class="border border-gray-300 p-4 bg-white">
+    <div class="text-xs text-gray-500">총 판매 건수</div>
+    <div class="text-2xl font-bold text-green-700"><?= number_format($s['sale_count'] ?? 0) ?></div>
+    <div class="text-xs text-gray-400 mt-1">금액: <?= number_format($s['sale_amount'] ?? 0) ?>원</div>
+  </div>
+  <div class="border border-gray-300 p-4 bg-white">
+    <div class="text-xs text-gray-500">재고 품목 수</div>
+    <div class="text-2xl font-bold text-purple-700"><?= number_format($s['inventory_count'] ?? 0) ?></div>
+    <div class="text-xs text-gray-400 mt-1">현재 재고가 있는 봉투 품목</div>
+  </div>
+  <div class="border border-gray-300 p-4 bg-white">
+    <div class="text-xs text-gray-500">이번 달 불출</div>
+    <div class="text-2xl font-bold text-orange-700"><?= number_format($s['issue_count_month'] ?? 0) ?></div>
+    <div class="text-xs text-gray-400 mt-1"><?= date('Y년 n월') ?> 무료용 불출</div>
+  </div>
+</div>
+
+<!-- 최근 내역 -->
+<div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+  <!-- 최근 발주 -->
+  <div>
+    <div class="flex items-center justify-between mb-1">
+      <h3 class="text-sm font-bold text-gray-700">최근 발주 5건</h3>
+      <a href="<?= base_url('bag/bag-orders') ?>" class="text-xs text-blue-600 hover:underline">전체보기</a>
+    </div>
+    <div class="border border-gray-300 overflow-auto">
+      <table class="w-full data-table">
+        <thead>
+          <tr>
+            <th>LOT번호</th>
+            <th>발주일</th>
+            <th>상태</th>
+          </tr>
+        </thead>
+        <tbody class="text-center">
+          <?php
+            $statusMap = ['normal' => '정상', 'cancelled' => '취소', 'deleted' => '삭제'];
+            foreach (($s['recent_orders'] ?? []) as $order):
+          ?>
+          <tr>
+            <td class="font-mono text-sm">
+              <a href="<?= base_url('bag/bag-orders/detail/' . (int) $order->bo_idx) ?>" class="text-blue-600 hover:underline"><?= esc($order->bo_lot_no) ?></a>
+            </td>
+            <td><?= esc($order->bo_order_date) ?></td>
+            <td>
+              <?php
+                $stClass = match($order->bo_status) {
+                    'cancelled' => 'text-red-600',
+                    'deleted'   => 'text-gray-400',
+                    default     => 'text-green-600',
+                };
+              ?>
+              <span class="<?= $stClass ?>"><?= esc($statusMap[$order->bo_status] ?? $order->bo_status) ?></span>
+            </td>
+          </tr>
+          <?php endforeach; ?>
+          <?php if (empty($s['recent_orders'])): ?>
+          <tr><td colspan="3" class="text-gray-400 py-3">발주 내역이 없습니다.</td></tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </div>
+
+  <!-- 최근 판매 -->
+  <div>
+    <div class="flex items-center justify-between mb-1">
+      <h3 class="text-sm font-bold text-gray-700">최근 판매 5건</h3>
+      <a href="<?= base_url('bag/bag-sales') ?>" class="text-xs text-blue-600 hover:underline">전체보기</a>
+    </div>
+    <div class="border border-gray-300 overflow-auto">
+      <table class="w-full data-table">
+        <thead>
+          <tr>
+            <th>판매소</th>
+            <th>봉투명</th>
+            <th>수량</th>
+            <th>금액</th>
+            <th>구분</th>
+          </tr>
+        </thead>
+        <tbody class="text-right">
+          <?php
+            $typeMap = ['sale' => '판매', 'return' => '반품', 'cancel' => '취소'];
+            foreach (($s['recent_sales'] ?? []) as $sale):
+          ?>
+          <tr>
+            <td class="text-left pl-2"><?= esc($sale->bs_ds_name) ?></td>
+            <td class="text-left pl-2"><?= esc($sale->bs_bag_name) ?></td>
+            <td><?= number_format(abs((int) $sale->bs_qty)) ?></td>
+            <td><?= number_format((int) $sale->bs_amount) ?></td>
+            <td class="text-center"><?= esc($typeMap[$sale->bs_type] ?? $sale->bs_type) ?></td>
+          </tr>
+          <?php endforeach; ?>
+          <?php if (empty($s['recent_sales'])): ?>
+          <tr><td colspan="5" class="text-center text-gray-400 py-3">판매 내역이 없습니다.</td></tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </div>
+</div>
+<?php endif; ?>

app/Views/admin/designated_shop/barcode.php

@@ -0,0 +1,137 @@
+<?= view('components/print_header', ['printTitle' => '지정판매소 바코드 출력']) ?>
+<style>
+.ds-bc-table { width: 100%; border-collapse: collapse; font-size: 12px; }
+.ds-bc-table th, .ds-bc-table td { border: 1px solid #ccc; padding: 4px 6px; }
+.ds-bc-table th { background: #e9ecef; color: #2d3748; }
+.ds-bc-table td { background: #fff; }
+.ds-bc-table td.name-cell { max-width: 14rem; white-space: nowrap; overflow: hidden; text-overflow: ellipsis; }
+.ds-bc-table td.addr-cell { max-width: 24rem; white-space: nowrap; overflow: hidden; text-overflow: ellipsis; }
+.ds-bc-check { width: 14px; height: 14px; }
+</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">지정판매소 바코드 출력</span>
+    <div class="flex items-center gap-2">
+      <button type="button" id="ds-bc-print-btn" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">인쇄</button>
+    </div>
+  </div>
+</section>
+
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form id="ds-bc-filter-form" method="get" action="<?= mgmt_url('designated-shops/barcode') ?>" class="flex flex-wrap items-end gap-3">
+    <div class="min-w-[12rem]">
+      <label class="block text-xs text-gray-600 mb-0.5">군·구</label>
+      <div class="border border-gray-300 rounded px-3 py-1 text-sm bg-gray-50 text-gray-800 font-medium pointer-events-none select-none">
+        <?= esc($fixedGugunLabel ?? '현재 지자체') ?>
+      </div>
+    </div>
+    <div>
+      <label class="block text-xs text-gray-600 mb-0.5">읍·면·동</label>
+      <select name="ds_zone_code" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[10rem]">
+        <option value="">전체</option>
+        <?php foreach (($zones ?? []) as $z): ?>
+        <?php $zc = trim((string) ($z->zone_code ?? '')); ?>
+        <option value="<?= esc($zc) ?>" <?= ($zoneFilter ?? '') === $zc ? 'selected' : '' ?>><?= esc($zc) ?></option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div>
+      <label class="block text-xs text-gray-600 mb-0.5">조회순서</label>
+      <select name="order_by" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[8rem]">
+        <option value="shop_no" <?= ($orderBy ?? 'shop_no') === 'shop_no' ? 'selected' : '' ?>>판매소 코드</option>
+        <option value="name" <?= ($orderBy ?? '') === 'name' ? 'selected' : '' ?>>판매소명</option>
+      </select>
+    </div>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+  </form>
+</section>
+
+<section class="mx-2 mt-2 mb-2">
+  <form id="ds-bc-print-form" method="post" action="<?= mgmt_url('designated-shops/barcode/print') ?>" target="ds-bc-print-frame">
+    <?= csrf_field() ?>
+    <input type="hidden" name="zone_label" value="<?= esc(($zoneFilter ?? '') !== '' ? (string) $zoneFilter : '전체') ?>">
+    <div class="mb-1 text-xs text-gray-600">
+      <label class="inline-flex items-center gap-1 cursor-pointer"><input type="checkbox" id="ds-bc-check-all" class="ds-bc-check"> 전체선택</label>
+      <span class="ml-3">선택 건수: <strong id="ds-bc-selected-count">0</strong></span>
+    </div>
+    <div class="overflow-auto border border-gray-300 bg-white">
+      <table class="ds-bc-table">
+        <thead>
+          <tr>
+            <th class="w-14">출력</th>
+            <th class="w-36">판매소 코드</th>
+            <th>판매소명</th>
+            <th class="w-24">대표자명</th>
+            <th class="w-32">사업자번호</th>
+            <th>사업장 주소</th>
+            <th class="w-16">상태</th>
+          </tr>
+        </thead>
+        <tbody>
+          <?php foreach (($list ?? []) as $row): ?>
+          <?php
+            $st = (int) ($row->ds_state ?? 1);
+            $stLabel = $st === 1 ? '사용' : '정지';
+          ?>
+          <tr>
+            <td class="text-center"><input class="ds-bc-row-check ds-bc-check" type="checkbox" name="ds_idx[]" value="<?= (int) $row->ds_idx ?>"></td>
+            <td class="text-center text-blue-700"><?= esc((string) ($row->ds_shop_no ?? '')) ?></td>
+            <td class="name-cell text-blue-700" title="<?= esc((string) ($row->ds_name ?? '')) ?>"><?= esc((string) ($row->ds_name ?? '')) ?></td>
+            <td><?= esc((string) ($row->ds_rep_name ?? '')) ?></td>
+            <td><?= esc((string) ($row->ds_biz_no ?? '')) ?></td>
+            <td class="addr-cell" title="<?= esc((string) ($row->ds_addr ?? '')) ?>"><?= esc((string) ($row->ds_addr ?? '')) ?></td>
+            <td class="<?= $st === 1 ? 'text-blue-700' : 'text-red-600' ?>"><?= esc($stLabel) ?></td>
+          </tr>
+          <?php endforeach; ?>
+          <?php if (empty($list)): ?>
+          <tr><td colspan="7" class="text-center text-gray-400 py-8">조회된 지정판매소가 없습니다.</td></tr>
+          <?php endif; ?>
+        </tbody>
+      </table>
+    </div>
+  </form>
+  <iframe name="ds-bc-print-frame" class="hidden" style="display:none;width:0;height:0;border:0;" aria-hidden="true"></iframe>
+</section>
+
+<?php if (isset($pager)): ?>
+<div class="mt-2 mb-2 mx-2 no-print"><?= $pager->links() ?></div>
+<?php endif; ?>
+
+<script>
+(function () {
+  var all = document.getElementById('ds-bc-check-all');
+  var countEl = document.getElementById('ds-bc-selected-count');
+  var printBtn = document.getElementById('ds-bc-print-btn');
+  var printForm = document.getElementById('ds-bc-print-form');
+  var rows = Array.prototype.slice.call(document.querySelectorAll('.ds-bc-row-check'));
+  if (!all || !countEl || !rows.length) return;
+
+  function refreshCount() {
+    var n = rows.filter(function (el) { return el.checked; }).length;
+    countEl.textContent = String(n);
+    all.checked = n > 0 && n === rows.length;
+    all.indeterminate = n > 0 && n < rows.length;
+  }
+
+  all.addEventListener('change', function () {
+    rows.forEach(function (el) { el.checked = all.checked; });
+    refreshCount();
+  });
+  rows.forEach(function (el) { el.addEventListener('change', refreshCount); });
+
+  if (printBtn && printForm) {
+    printBtn.addEventListener('click', function () {
+      var selected = rows.filter(function (el) { return el.checked; }).length;
+      if (selected < 1) {
+        window.alert('출력할 지정판매소를 1개 이상 선택해 주세요.');
+        return;
+      }
+      printForm.action = "<?= esc(mgmt_url('designated-shops/barcode/print')) ?>?autoprint=1";
+      printForm.submit();
+    });
+  }
+
+  refreshCount();
+})();
+</script>

app/Views/admin/designated_shop/barcode_print.php

@@ -0,0 +1,94 @@
+<?php
+$rows = $rows ?? [];
+$zoneLabel = trim((string) ($zoneLabel ?? '전체'));
+$printedAt = trim((string) ($printedAt ?? date('Y.m.d')));
+$chunks = array_chunk($rows, 12);
+$totalPages = count($chunks);
+?>
+<!doctype html>
+<html lang="ko">
+<head>
+  <meta charset="utf-8">
+  <meta name="viewport" content="width=device-width, initial-scale=1">
+  <title>지정판매소 바코드</title>
+  <style>
+    body { margin: 0; font-family: Arial, "Apple SD Gothic Neo", "Malgun Gothic", sans-serif; color: #222; background: #fff; }
+    .page { width: 210mm; min-height: 297mm; margin: 0 auto; padding: 14mm 12mm 12mm; box-sizing: border-box; }
+    .title { text-align: center; font-size: 42px; letter-spacing: 1px; font-weight: 500; margin: 0 0 14px; }
+    .meta { display: flex; justify-content: space-between; align-items: center; border-bottom: 1px solid #555; padding-bottom: 4px; font-size: 13px; margin-bottom: 8px; }
+    .meta .center { font-weight: 700; }
+    .cards { display: flex; flex-wrap: wrap; align-content: flex-start; }
+    .card { width: 33.3333%; padding: 0 8px 12px; box-sizing: border-box; }
+    .barcode-wrap { min-height: 40px; }
+    .barcode-svg { width: 100%; max-width: 270px; height: 22px; }
+    .code-text { text-align: center; margin-top: 1px; font-size: 16px; letter-spacing: 0.35px; }
+    .name-text { text-align: center; margin-top: 5px; font-size: 14px; line-height: 1.2; word-break: keep-all; }
+    @media print {
+      @page { size: A4; margin: 0; }
+      .page { page-break-after: always; }
+      .page:last-child { page-break-after: auto; }
+    }
+  </style>
+</head>
+<body>
+<?php if ($rows === []): ?>
+  <div class="page">
+    <h1 class="title">지정판매소 바코드</h1>
+    <p style="text-align:center; margin-top:30px; color:#666;">출력할 지정판매소가 없습니다.</p>
+  </div>
+<?php else: ?>
+  <?php foreach ($chunks as $pageIndex => $pageRows): ?>
+  <section class="page">
+    <h1 class="title">지정판매소 바코드</h1>
+    <div class="meta">
+      <span>출 력 일 자: <?= esc($printedAt) ?></span>
+      <span class="center"><?= esc($zoneLabel) ?></span>
+      <span>페&nbsp;&nbsp;이&nbsp;&nbsp;지: <?= (int) ($pageIndex + 1) ?> / <?= (int) $totalPages ?></span>
+    </div>
+    <div class="cards">
+      <?php foreach ($pageRows as $row): ?>
+      <?php
+        $code = trim((string) ($row->ds_shop_no ?? ''));
+        $nm   = trim((string) ($row->ds_name ?? ''));
+        $rep  = trim((string) ($row->ds_rep_name ?? ''));
+        $label = trim($nm . ($rep !== '' ? ('-' . $rep) : ''));
+      ?>
+      <div class="card">
+        <div class="barcode-wrap">
+          <svg class="barcode-svg" data-barcode="<?= esc($code, 'attr') ?>"></svg>
+        </div>
+        <div class="code-text"><?= esc($code) ?></div>
+        <div class="name-text"><?= esc($label) ?></div>
+      </div>
+      <?php endforeach; ?>
+    </div>
+  </section>
+  <?php endforeach; ?>
+<?php endif; ?>
+
+<script src="https://cdn.jsdelivr.net/npm/jsbarcode@3.11.6/dist/JsBarcode.all.min.js"></script>
+<script>
+document.addEventListener('DOMContentLoaded', function () {
+  var svgs = document.querySelectorAll('svg[data-barcode]');
+  svgs.forEach(function (svg) {
+    var code = (svg.getAttribute('data-barcode') || '').trim();
+    if (!code) return;
+    try {
+      JsBarcode(svg, code, {
+        format: 'CODE128',
+        displayValue: false,
+        margin: 0,
+        height: 16,
+        width: 1.28
+      });
+    } catch (e) {
+      svg.outerHTML = '<div style="font-size:12px;color:#b91c1c;">바코드 생성 실패: ' + code + '</div>';
+    }
+  });
+  if (window.location.search.indexOf('autoprint=1') >= 0) {
+    setTimeout(function () { window.print(); }, 200);
+  }
+});
+</script>
+</body>
+</html>

app/Views/admin/designated_shop/create.php

@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">지정판매소 등록</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/designated-shops/store') ?>" method="POST" class="space-y-4">
+  <form id="designated-shop-create-form" action="<?= mgmt_url('designated-shops/store') ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <?php if (! empty($localGovs)): ?>
@@ -23,14 +23,18 @@
       <div class="text-sm">
         <span class="font-semibold"><?= esc($currentLg->lg_name) ?></span>
         <span class="text-gray-500 ml-2">(<?= esc($currentLg->lg_code) ?>)</span>
+        <span class="text-gray-500 ml-1"><?= esc(trim((string) ($currentLg->lg_sido ?? '') . ' ' . (string) ($currentLg->lg_gugun ?? ''))) ?></span>
       </div>
       <input type="hidden" name="ds_lg_idx" value="<?= esc($currentLg->lg_idx) ?>"/>
     </div>
     <?php endif; ?>
 
+    <input type="hidden" name="addr_search_sido" id="addr_search_sido" value="<?= esc((string) old('addr_search_sido', '')) ?>"/>
+    <input type="hidden" name="addr_search_sigungu" id="addr_search_sigungu" value="<?= esc((string) old('addr_search_sigungu', '')) ?>"/>
+
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">판매소번호</label>
-      <div class="text-sm text-gray-600">등록 시 자동 부여 (지자체코드 + 일련번호 3자리)</div>
+      <div class="text-sm text-gray-600">등록 시 자동 부여 (주소 기준 기본코드 B·C·D 조합 + 일련번호 3자리)</div>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -49,23 +53,50 @@
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">가상계좌</label>
+      <label class="block text-sm font-bold text-gray-700 w-28">업태</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="ds_va_number" type="text" value="<?= esc(old('ds_va_number')) ?>"/>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-48" name="ds_biz_type" type="text" value="<?= esc(old('ds_biz_type')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">업종</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-48" name="ds_biz_kind" type="text" value="<?= esc(old('ds_biz_kind')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">가상계좌(은행)</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-48" name="ds_va_bank" type="text" value="<?= esc(old('ds_va_bank')) ?>" placeholder="예: 농협"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">계좌번호</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="ds_va_account" type="text" value="<?= esc(old('ds_va_account')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-start gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28 pt-1.5">주소</label>
+      <p class="text-xs text-gray-600 max-w-lg leading-relaxed">우편번호 옆 <strong>주소 검색</strong>으로만 지정합니다(직접 입력 불가). <strong>지도</strong>는 카카오맵에서 현재 입력된 주소를 검색해 엽니다. 관할이 아니면 검색 직후 안내 후 반영되지 않습니다. 동·호 등은 아래 <strong>상세주소</strong>에 입력하세요.</p>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">우편번호</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32" name="ds_zip" type="text" value="<?= esc(old('ds_zip')) ?>"/>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 bg-gray-100 text-gray-800 cursor-not-allowed" name="ds_zip" id="ds_zip" type="text" value="<?= esc(old('ds_zip')) ?>" maxlength="10" autocomplete="postal-code" readonly tabindex="-1"/>
+      <button type="button" id="btn-ds-kakao-postcode" class="no-print border border-btn-print-border text-gray-700 px-3 py-1.5 rounded-sm text-sm hover:bg-gray-50 transition shrink-0">주소 검색</button>
+      <?= view('components/kakao_map_link_button', ['buttonId' => 'btn-ds-kakao-map-create']) ?>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">도로명주소</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96" name="ds_addr" type="text" value="<?= esc(old('ds_addr')) ?>"/>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96 max-w-full bg-gray-100 text-gray-800 cursor-not-allowed" name="ds_addr" id="ds_addr" type="text" value="<?= esc(old('ds_addr')) ?>" readonly tabindex="-1"/>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">지번주소</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96" name="ds_addr_jibun" type="text" value="<?= esc(old('ds_addr_jibun')) ?>"/>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96 max-w-full bg-gray-100 text-gray-800 cursor-not-allowed" name="ds_addr_jibun" id="ds_addr_jibun" type="text" value="<?= esc(old('ds_addr_jibun')) ?>" readonly tabindex="-1"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">상세주소</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96 max-w-full" name="ds_addr_detail" id="ds_addr_detail" type="text" value="<?= esc(old('ds_addr_detail')) ?>" maxlength="200" placeholder="동·호수·층 등"/>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -88,15 +119,49 @@
       <div class="text-sm text-gray-600">해당 지자체(구·군) 코드로 등록 시 자동 설정</div>
     </div>
 
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구역</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-72" name="ds_zone_code" type="text" value="<?= esc(old('ds_zone_code')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">종사업장번호</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-48" name="ds_branch_no" type="text" value="<?= esc(old('ds_branch_no')) ?>"/>
+    </div>
+
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">지정일자</label>
       <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-40" name="ds_designated_at" type="date" value="<?= esc(old('ds_designated_at')) ?>"/>
     </div>
 
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">변경일자</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-40" name="ds_state_changed_at" type="date" value="<?= esc(old('ds_state_changed_at')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-start gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28 pt-1.5">변경사유</label>
+      <textarea class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96 min-h-[4rem]" name="ds_change_reason" rows="3"><?= esc(old('ds_change_reason')) ?></textarea>
+    </div>
+
     <div class="flex gap-2 pt-2">
       <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
-      <a href="<?= base_url('admin/designated-shops') ?>" class="bg-white text-black border border-btn-print-border px-4 py-1.5 rounded-sm text-sm shadow hover:bg-gray-50 transition">목록</a>
+      <a href="<?= mgmt_url('designated-shops') ?>" class="bg-white text-black border border-btn-print-border px-4 py-1.5 rounded-sm text-sm shadow hover:bg-gray-50 transition">목록</a>
     </div>
   </form>
 </div>
 
+<?= view('components/kakao_map_modal', ['kakaoJavascriptKey' => $kakaoJavascriptKey ?? '']) ?>
+
+<?= view('components/kakao_address_search', [
+    'buttonId'         => 'btn-ds-kakao-postcode',
+    'zipName'          => 'ds_zip',
+    'roadName'         => 'ds_addr',
+    'jibunName'        => 'ds_addr_jibun',
+    'sidoFieldName'    => 'addr_search_sido',
+    'sigunguFieldName' => 'addr_search_sigungu',
+    'tenantScope'      => $addrTenantScope ?? ['lg_sido' => '', 'lg_gugun' => ''],
+    'roadBaseOnly'     => true,
+    'detailFieldName'  => 'ds_addr_detail',
+]) ?>
+

app/Views/admin/designated_shop/district_new_cancel.php

@@ -0,0 +1,210 @@
+<?php
+$ry = (int) ($reportYear ?? (int) date('Y'));
+$lg = $currentLg ?? null;
+$lgSido = $lg !== null ? trim((string) ($lg->lg_sido ?? '')) : '';
+$lgGugun = $lg !== null ? trim((string) ($lg->lg_gugun ?? '')) : '';
+$lgName = $lg !== null ? trim((string) ($lg->lg_name ?? '')) : '';
+$scopeLabel = $lgSido !== '' && $lgGugun !== ''
+    ? $lgSido . ' ' . $lgGugun
+    : ($lgName !== '' ? $lgName : '—');
+$exportUrl = mgmt_url('designated-shops/district-new-cancel/export') . '?' . http_build_query(['year' => $ry]);
+?>
+<?= view('components/print_header', ['printTitle' => '지정 판매소 신규/취소 현황 (' . $ry . '년)']) ?>
+<style>
+.gbms-dnc-wrap { max-width: 100%; }
+.gbms-dnc-table { border-collapse: collapse; width: 100%; font-size: 13px; }
+.gbms-dnc-table th,
+.gbms-dnc-table td {
+  border: 1px solid #7a8aa0;
+  padding: 6px 10px;
+  text-align: center;
+}
+.gbms-dnc-table thead th {
+  background: linear-gradient(180deg, #e8eef6 0%, #d4dee9 100%);
+  font-weight: 700;
+  color: #1a2a3a;
+}
+.gbms-dnc-table thead th.gbms-sub {
+  background: #dce6f0;
+  font-weight: 600;
+}
+.gbms-dnc-table tbody td.text-left { text-align: left; }
+.gbms-dnc-table tbody tr.gbms-total td {
+  font-weight: 700;
+  border: 2px solid #c62828;
+  background: #fff8f8;
+}
+.gbms-dnc-caption {
+  font-size: 13px;
+  font-weight: 700;
+  margin: 8px 0 6px;
+  color: #1a2a3a;
+}
+.gbms-unit-pill {
+  display: inline-block;
+  margin-left: 8px;
+  padding: 2px 8px;
+  font-size: 11px;
+  font-weight: 600;
+  color: #0d47a1;
+  background: #e3f2fd;
+  border: 1px solid #90caf9;
+  border-radius: 2px;
+}
+.gbms-tip {
+  position: relative;
+  display: inline-flex;
+  flex-wrap: nowrap;
+  align-items: center;
+  gap: 4px;
+}
+.gbms-help {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  min-width: 1rem;
+  height: 1rem;
+  padding: 0 2px;
+  border: 1px solid #5c6f85;
+  border-radius: 999px;
+  background: #fef9c3;
+  color: #111827;
+  font-size: 11px;
+  font-weight: 700;
+  line-height: 1;
+  font-family: Arial, sans-serif;
+  user-select: none;
+  cursor: help;
+}
+.gbms-help::after {
+  content: attr(data-tip);
+  position: absolute;
+  left: 50%;
+  top: calc(100% + 6px);
+  transform: translateX(-50%);
+  display: none;
+  min-width: 12rem;
+  max-width: 14rem;
+  padding: 6px 8px;
+  border: 1px solid #8fa0b3;
+  border-radius: 4px;
+  background: #1f2937;
+  color: #fff;
+  font-size: 11px;
+  font-weight: 500;
+  line-height: 1.35;
+  text-align: left;
+  box-shadow: 0 4px 10px rgba(0, 0, 0, 0.15);
+  z-index: 30;
+}
+.gbms-help:hover::after,
+.gbms-help:focus::after {
+  display: block;
+}
+@media print {
+  .gbms-dnc-table { font-size: 11px; }
+  .gbms-help { display: none !important; }
+}
+</style>
+
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-800">[지정 판매소 신규/취소 현황]</span>
+    <div class="flex items-center gap-2">
+      <a href="<?= esc($exportUrl) ?>" class="border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button type="button" onclick="window.print()" class="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('designated-shops') ?>" class="border border-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">목록</a>
+    </div>
+  </div>
+</section>
+
+<section class="p-3 bg-white border-b border-gray-200 no-print">
+  <form method="get" action="<?= mgmt_url('designated-shops/district-new-cancel') ?>" class="flex flex-wrap items-end gap-4">
+    <div>
+      <label class="block text-xs text-gray-600 mb-0.5">조회년도</label>
+      <select name="year" class="border border-gray-400 rounded px-2 py-1.5 text-sm min-w-[7rem] bg-white">
+        <?php foreach (($yearChoices ?? []) as $y): ?>
+        <option value="<?= (int) $y ?>" <?= $ry === (int) $y ? 'selected' : '' ?>><?= (int) $y ?>년</option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div class="flex-1 min-w-[12rem]">
+      <span class="block text-xs text-gray-600 mb-0.5">군·구 (소속 지자체)</span>
+      <div class="border border-gray-300 rounded px-3 py-1.5 text-sm bg-gray-50 text-gray-800 font-medium">
+        <?= esc($scopeLabel) ?>
+      </div>
+    </div>
+    <span class="gbms-unit-pill self-end mb-0.5">단위: 판매소</span>
+    <button type="submit" class="bg-btn-search text-white px-5 py-1.5 rounded-sm text-sm font-medium shadow-sm hover:opacity-90">조회</button>
+  </form>
+  <p class="text-xs text-gray-500 mt-2">
+    종전·현행은 각각 <?= $ry - 1 ?>-12-31·<?= $ry ?>-12-31 기준 정상(지정일 이전·비정상 전환일 이후) 건수이며, 지정·취소는 <?= $ry ?>년 달력연도 기준입니다. 구·군 행은 효과 지자체의 기본코드(구 코드) 순서로 표시됩니다.
+  </p>
+</section>
+
+<div class="mx-2 mt-3 mb-4 gbms-dnc-wrap">
+  <div class="gbms-dnc-caption">지정 판매소 신규/취소 현황 조회 내역</div>
+  <div class="overflow-x-auto border border-gray-400 bg-white">
+    <table class="gbms-dnc-table">
+      <thead>
+        <tr>
+          <th rowspan="2" class="min-w-[6rem]">군·구</th>
+          <th rowspan="2">
+            <span class="gbms-tip">
+              종전
+              <span class="gbms-help" tabindex="0" aria-label="종전 설명" data-tip="전년도 12월 31일 기준 정상 상태 판매소 수">?</span>
+            </span>
+            <br><span class="text-xs font-normal">(전년도말)</span>
+          </th>
+          <th colspan="2">사용</th>
+          <th rowspan="2">
+            <span class="gbms-tip">
+              현행
+              <span class="gbms-help" tabindex="0" aria-label="현행 설명" data-tip="조회년도 12월 31일 기준 정상 상태 판매소 수">?</span>
+            </span>
+            <br><span class="text-xs font-normal">(금년도말)</span>
+          </th>
+        </tr>
+        <tr>
+          <th class="gbms-sub">
+            <span class="gbms-tip">
+              지정
+              <span class="gbms-help" tabindex="0" aria-label="지정 설명" data-tip="조회년도 내 지정일이 속한 신규 지정 건수">?</span>
+            </span>
+          </th>
+          <th class="gbms-sub">
+            <span class="gbms-tip">
+              취소
+              <span class="gbms-help" tabindex="0" aria-label="취소 설명" data-tip="조회년도 내 폐업/해지 전환일이 속한 건수">?</span>
+            </span>
+          </th>
+        </tr>
+      </thead>
+      <tbody>
+        <?php foreach (($districtRows ?? []) as $row): ?>
+        <tr>
+          <td class="text-left font-medium"><?= esc($row->region_label) ?></td>
+          <td><?= number_format((int) $row->prev_end) ?></td>
+          <td><?= number_format((int) $row->designated_y) ?></td>
+          <td><?= number_format((int) $row->cancelled_y) ?></td>
+          <td><?= number_format((int) $row->curr_end) ?></td>
+        </tr>
+        <?php endforeach; ?>
+        <?php if (empty($districtRows)): ?>
+        <tr>
+          <td colspan="5" class="text-center text-gray-500 py-8">표시할 구·군 또는 지정판매소 데이터가 없습니다.</td>
+        </tr>
+        <?php endif; ?>
+        <?php if (! empty($districtRows) && isset($districtTotal)): ?>
+        <tr class="gbms-total">
+          <td class="text-left"><?= esc($districtTotal->region_label) ?></td>
+          <td><?= number_format((int) $districtTotal->prev_end) ?></td>
+          <td><?= number_format((int) $districtTotal->designated_y) ?></td>
+          <td><?= number_format((int) $districtTotal->cancelled_y) ?></td>
+          <td><?= number_format((int) $districtTotal->curr_end) ?></td>
+        </tr>
+        <?php endif; ?>
+      </tbody>
+    </table>
+  </div>
+</div>

app/Views/admin/designated_shop/edit.php

@@ -5,20 +5,35 @@ if ($shop === null) {
     return;
 }
 $v = fn ($key, $default = '') => old($key) !== null && old($key) !== '' ? old($key) : ($shop->{$key} ?? $default);
+$vaAccountDefault = (isset($shop->ds_va_account) && (string) $shop->ds_va_account !== '')
+    ? (string) $shop->ds_va_account
+    : (string) ($shop->ds_va_number ?? '');
+$dateField = static function (string $key) use ($shop, $v): string {
+    $s = (string) $v($key);
+    if ($s === '' || str_starts_with($s, '0000')) {
+        return '';
+    }
+
+    return $s;
+};
 ?>
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
   <span class="text-sm font-bold text-gray-700">지정판매소 수정</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/designated-shops/update/' . (int) $shop->ds_idx) ?>" method="POST" class="space-y-4">
+  <form id="designated-shop-edit-form" action="<?= mgmt_url('designated-shops/update/' . (int) $shop->ds_idx) ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
+    <input type="hidden" name="addr_search_sido" id="addr_search_sido" value="<?= esc((string) old('addr_search_sido', $currentLg !== null ? (string) ($currentLg->lg_sido ?? '') : '')) ?>"/>
+    <input type="hidden" name="addr_search_sigungu" id="addr_search_sigungu" value="<?= esc((string) old('addr_search_sigungu', $currentLg !== null ? (string) ($currentLg->lg_gugun ?? '') : '')) ?>"/>
+
     <?php if ($currentLg !== null): ?>
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">지자체</label>
       <div class="text-sm">
         <span class="font-semibold"><?= esc($currentLg->lg_name) ?></span>
         <span class="text-gray-500 ml-2">(<?= esc($currentLg->lg_code) ?>)</span>
+        <span class="text-gray-500 ml-1"><?= esc(trim((string) ($currentLg->lg_sido ?? '') . ' ' . (string) ($currentLg->lg_gugun ?? ''))) ?></span>
       </div>
     </div>
     <?php endif; ?>
@@ -49,23 +64,50 @@ $v = fn ($key, $default = '') => old($key) !== null && old($key) !== '' ? old($k
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
-      <label class="block text-sm font-bold text-gray-700 w-28">가상계좌</label>
+      <label class="block text-sm font-bold text-gray-700 w-28">업태</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="ds_va_number" type="text" value="<?= esc($v('ds_va_number')) ?>"/>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-48" name="ds_biz_type" type="text" value="<?= esc($v('ds_biz_type')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">업종</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-48" name="ds_biz_kind" type="text" value="<?= esc($v('ds_biz_kind')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">가상계좌(은행)</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-48" name="ds_va_bank" type="text" value="<?= esc($v('ds_va_bank')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">계좌번호</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="ds_va_account" type="text" value="<?= esc((old('ds_va_account') !== null && old('ds_va_account') !== '') ? old('ds_va_account') : $vaAccountDefault) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-start gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28 pt-1.5">주소</label>
+      <p class="text-xs text-gray-600 max-w-lg leading-relaxed">우편·도로명·지번은 <strong>주소 검색</strong>으로만 바꿀 수 있습니다(직접 입력 불가). <strong>지도</strong>는 카카오맵에서 현재 입력된 주소를 검색해 엽니다. 관할이 아니면 검색 직후 안내 후 반영되지 않습니다. 동·호 등은 <strong>상세주소</strong>에 입력하세요.</p>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">우편번호</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32" name="ds_zip" type="text" value="<?= esc($v('ds_zip')) ?>"/>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32 bg-gray-100 text-gray-800 cursor-not-allowed" name="ds_zip" id="ds_zip" type="text" value="<?= esc($v('ds_zip')) ?>" maxlength="10" readonly tabindex="-1"/>
+      <button type="button" id="btn-ds-kakao-postcode-edit" class="no-print border border-btn-print-border text-gray-700 px-3 py-1.5 rounded-sm text-sm hover:bg-gray-50 transition shrink-0">주소 검색</button>
+      <?= view('components/kakao_map_link_button', ['buttonId' => 'btn-ds-kakao-map-edit']) ?>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">도로명주소</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96" name="ds_addr" type="text" value="<?= esc($v('ds_addr')) ?>"/>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96 max-w-full bg-gray-100 text-gray-800 cursor-not-allowed" name="ds_addr" id="ds_addr" type="text" value="<?= esc($v('ds_addr')) ?>" readonly tabindex="-1"/>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">지번주소</label>
-      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96" name="ds_addr_jibun" type="text" value="<?= esc($v('ds_addr_jibun')) ?>"/>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96 max-w-full bg-gray-100 text-gray-800 cursor-not-allowed" name="ds_addr_jibun" id="ds_addr_jibun" type="text" value="<?= esc($v('ds_addr_jibun')) ?>" readonly tabindex="-1"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">상세주소</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96 max-w-full" name="ds_addr_detail" id="ds_addr_detail" type="text" value="<?= esc($v('ds_addr_detail')) ?>" maxlength="200" placeholder="동·호수·층 등"/>
     </div>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -83,6 +125,16 @@ $v = fn ($key, $default = '') => old($key) !== null && old($key) !== '' ? old($k
       <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="ds_email" type="email" value="<?= esc($v('ds_email')) ?>"/>
     </div>
 
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구역</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-72" name="ds_zone_code" type="text" value="<?= esc($v('ds_zone_code')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">종사업장번호</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-48" name="ds_branch_no" type="text" value="<?= esc($v('ds_branch_no')) ?>"/>
+    </div>
+
     <div class="flex flex-wrap items-center gap-2">
       <label class="block text-sm font-bold text-gray-700 w-28">지정일자</label>
       <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-40" name="ds_designated_at" type="date" value="<?= esc($v('ds_designated_at')) ?>"/>
@@ -97,9 +149,33 @@ $v = fn ($key, $default = '') => old($key) !== null && old($key) !== '' ? old($k
       </select>
     </div>
 
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">변경일자</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-40" name="ds_state_changed_at" type="date" value="<?= esc($dateField('ds_state_changed_at')) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-start gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28 pt-1.5">변경사유</label>
+      <textarea class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96 min-h-[4rem]" name="ds_change_reason" rows="3"><?= esc($v('ds_change_reason')) ?></textarea>
+    </div>
+
     <div class="flex gap-2 pt-2">
       <button type="submit" class="bg-btn-search text-white px-4 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">수정</button>
-      <a href="<?= base_url('admin/designated-shops') ?>" class="bg-white text-black border border-btn-print-border px-4 py-1.5 rounded-sm text-sm shadow hover:bg-gray-50 transition">목록</a>
+      <a href="<?= mgmt_url('designated-shops') ?>" class="bg-white text-black border border-btn-print-border px-4 py-1.5 rounded-sm text-sm shadow hover:bg-gray-50 transition">목록</a>
     </div>
   </form>
 </div>
+
+<?= view('components/kakao_map_modal', ['kakaoJavascriptKey' => $kakaoJavascriptKey ?? '']) ?>
+
+<?= view('components/kakao_address_search', [
+    'buttonId'         => 'btn-ds-kakao-postcode-edit',
+    'zipName'          => 'ds_zip',
+    'roadName'         => 'ds_addr',
+    'jibunName'        => 'ds_addr_jibun',
+    'sidoFieldName'    => 'addr_search_sido',
+    'sigunguFieldName' => 'addr_search_sigungu',
+    'tenantScope'      => $addrTenantScope ?? ['lg_sido' => '', 'lg_gugun' => ''],
+    'roadBaseOnly'     => true,
+    'detailFieldName'  => 'ds_addr_detail',
+]) ?>

app/Views/admin/designated_shop/index.php

@@ -1,47 +1,563 @@
+<?php
+helper('admin');
+$currentPath = current_nav_request_path();
+if ($currentPath === 'bag/designated-shops') {
+    $readOnly = false;
+} elseif ($currentPath === 'bag/designated-shops/browse') {
+    $readOnly = true;
+} else {
+    $readOnly = ! empty($readOnly);
+}
+?>
+<?= view('components/print_header', ['printTitle' => $readOnly ? '지정판매소 조회 목록' : '지정판매소 목록']) ?>
+<style>
+/* 목록 위 → 지정판매소 정보 아래 (가로 2열 없음) */
+.ds-split {
+  display: flex;
+  flex-direction: column;
+  gap: 0.5rem;
+  min-height: 0;
+  flex: 1 1 auto;
+}
+.ds-list-panel {
+  flex: 0 1 auto;
+  width: 100%;
+  max-height: 42vh;
+  display: flex;
+  flex-direction: column;
+  min-height: 0;
+  border: 1px solid #ccc;
+  background: #fff;
+}
+.ds-detail-panel {
+  flex: 1 1 auto;
+  width: 100%;
+  min-width: 0;
+  min-height: 12rem;
+  border: 1px solid #ccc;
+  background: #f5f5f5;
+  display: flex;
+  flex-direction: column;
+}
+.ds-panel-title {
+  font-size: 12px;
+  font-weight: bold;
+  padding: 6px 10px;
+  background: linear-gradient(180deg, #fafafa 0%, #e9ecef 100%);
+  border-bottom: 1px solid #ccc;
+  color: #333;
+}
+.ds-summary-bar {
+  font-size: 12px;
+  padding: 6px 10px;
+  background: #fff3cd;
+  border: 1px solid #ffc107;
+  color: #333;
+}
+.ds-row-selected td { background-color: #cce5ff !important; }
+.ds-detail-inner { padding: 10px; overflow: auto; flex: 1; }
+/* 원본 지정판매소 정보: 라벨 고정폭 + 2열 값(우측 값이 더 넓음), 주소·개인전화는 전폭 */
+.ds-detail-form {
+  font-size: 12px;
+  border: 1px solid #bbb;
+  background: #fff;
+}
+.ds-row {
+  display: grid;
+  gap: 0;
+  border-bottom: 1px solid #ccc;
+}
+.ds-detail-form > .ds-row:last-child { border-bottom: none; }
+/* 그 외 2+2 동일 비율 (상호명 | 우편번호 등) */
+.ds-row-4-even {
+  grid-template-columns: 5.5rem minmax(0, 1fr) 5.5rem minmax(0, 1fr);
+}
+/* 판매소번호 전폭 행 — 값을 우편·주소 필드처럼 넓게 */
+.ds-value-shop-wide {
+  font-weight: 600;
+  font-variant-numeric: tabular-nums;
+  letter-spacing: 0.04em;
+  font-size: 13px;
+  padding-top: 8px;
+  padding-bottom: 8px;
+}
+/* 라벨 | 값(나머지 전체) — 도로명·지번·개인전화·이메일 */
+.ds-row-wide {
+  grid-template-columns: 5.5rem minmax(0, 1fr);
+}
+.ds-row-wide-tall .ds-field-value {
+  min-height: 3.25rem;
+  align-content: start;
+}
+/* 도로명주소 + 카카오맵 버튼 */
+.ds-field-value-with-map {
+  display: flex;
+  flex-wrap: wrap;
+  align-items: flex-start;
+  gap: 8px;
+}
+.ds-field-value-with-map .ds-addr-text {
+  flex: 1 1 12rem;
+  min-width: 0;
+  word-break: break-word;
+}
+.ds-field-label {
+  background: #eef2f5;
+  border-right: 1px solid #ccc;
+  padding: 5px 8px;
+  font-weight: 600;
+  color: #333;
+  display: flex;
+  align-items: center;
+}
+.ds-field-value {
+  padding: 5px 8px;
+  background: #fff;
+  word-break: break-word;
+  border-right: 1px solid #ccc;
+}
+.ds-row-4-even > *:nth-child(4n) { border-right: none; }
+.ds-row-wide > .ds-field-value { border-right: none; }
+.ds-field-hint {
+  font-size: 11px;
+  color: #b91c1c;
+  margin-top: 4px;
+  line-height: 1.35;
+}
+@media (max-width: 720px) {
+  .ds-row-4-even { grid-template-columns: 5rem 1fr; }
+}
+.ds-detail-actions { padding: 10px; border-top: 1px solid #ccc; background: #eee; }
+.ds-detail-info-wrap { overflow-x: auto; }
+.ds-detail-info-wrap .data-table th { white-space: nowrap; }
+.ds-detail-info-wrap th.ds-col-tight-head,
+.ds-detail-info-wrap td.ds-col-tight-cell {
+  max-width: 6.5rem;
+  width: 6.5rem;
+  overflow: hidden;
+  text-overflow: ellipsis;
+  white-space: nowrap;
+}
+.ds-list-panel .ds-col-tight {
+  max-width: 6rem;
+  width: 6rem;
+  overflow: hidden;
+  text-overflow: ellipsis;
+  white-space: nowrap;
+}
+.ds-list-panel .ds-col-zip {
+  width: 4.5rem;
+  max-width: 5rem;
+  font-variant-numeric: tabular-nums;
+  white-space: nowrap;
+}
+.ds-list-panel .ds-col-addr-list {
+  max-width: 11rem;
+  min-width: 6rem;
+  overflow: hidden;
+  text-overflow: ellipsis;
+  white-space: nowrap;
+}
+.ds-list-panel .ds-col-detail-list {
+  max-width: 8rem;
+  min-width: 4rem;
+  overflow: hidden;
+  text-overflow: ellipsis;
+  white-space: nowrap;
+}
+.ds-ro-road-btn { margin-left: 6px; vertical-align: middle; }
+</style>
+
+<?php
+$listBasePath = $readOnly ? 'designated-shops/browse' : 'designated-shops';
+?>
 <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">지정판매소 목록</span>
+    <span class="text-sm font-bold text-gray-700"><?= $readOnly ? '지정판매소 조회' : '지정판매소 관리' ?></span>
-    <a href="<?= base_url('admin/designated-shops/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">지정판매소 등록</a>
+    <div class="flex items-center gap-2">
+      <?php if ($readOnly): ?>
+      <a href="<?= mgmt_url('designated-shops/export') ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button type="button" onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
+      <?php endif; ?>
+      <?php if (! $readOnly): ?>
+      <a href="<?= mgmt_url('designated-shops/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">지정판매소 등록</a>
+      <?php endif; ?>
+    </div>
   </div>
 </section>
-<div class="border border-gray-300 overflow-auto mt-2">
+
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="GET" action="<?= mgmt_url($listBasePath) ?>" class="flex flex-wrap items-center gap-2">
+    <span class="text-sm font-semibold text-gray-700 mr-1">지정판매소 검색</span>
+    <label class="text-sm text-gray-600">상호명</label>
+    <input type="text" name="ds_name" value="<?= esc($dsName ?? '') ?>" placeholder="상호명" class="border border-gray-300 rounded px-2 py-1 text-sm w-36"/>
+    <label class="text-sm text-gray-600">구·군 코드</label>
+    <select name="ds_gugun_code" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[14rem]">
+      <option value="">전체</option>
+      <?php foreach (($gugunCodes ?? []) as $gc): ?>
+      <?php $gCode = (string) ($gc->ds_gugun_code ?? ''); ?>
+      <option value="<?= esc($gCode) ?>" <?= ($dsGugunCode ?? '') === $gCode ? 'selected' : '' ?>><?= esc((string) (($gugunNameMap[$gCode] ?? '') !== '' ? $gugunNameMap[$gCode] : $gCode)) ?></option>
+      <?php endforeach; ?>
+    </select>
+    <label class="text-sm text-gray-600">상태</label>
+    <select name="ds_state" class="border border-gray-300 rounded px-2 py-1 text-sm">
+      <option value="">전체</option>
+      <option value="1" <?= ($dsState ?? '') === '1' ? 'selected' : '' ?>>정상</option>
+      <option value="2" <?= ($dsState ?? '') === '2' ? 'selected' : '' ?>>폐업</option>
+      <option value="3" <?= ($dsState ?? '') === '3' ? 'selected' : '' ?>>직권해지</option>
+    </select>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+    <a href="<?= mgmt_url($listBasePath) ?>" class="border border-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">초기화</a>
+  </form>
+</section>
+
+<?php
+$sc = $stateCounts ?? ['total' => 0, 1 => 0, 2 => 0, 3 => 0];
+?>
+<div class="ds-summary-bar no-print mx-2 mt-2 rounded-sm">
+  건수 : <?= (int) ($sc['total'] ?? 0) ?>
+  (정상 : <?= (int) ($sc[1] ?? 0) ?> / 폐업 : <?= (int) ($sc[2] ?? 0) ?> / 해지 : <?= (int) ($sc[3] ?? 0) ?>)
+</div>
+
+<div class="ds-split no-print mx-2 mb-2 mt-2 flex-1 min-h-0">
+  <div class="ds-list-panel">
+    <div class="ds-panel-title shrink-0">지정판매소 리스트</div>
+    <div class="overflow-auto flex-1 min-h-0">
       <table class="w-full data-table">
         <thead>
           <tr>
-        <th class="w-16">번호</th>
+            <th class="w-14">번호</th>
-        <th>지자체</th>
+            <th class="w-24">구·군</th>
-        <th>판매소번호</th>
+            <th class="w-24">지정일</th>
-        <th>상호명</th>
+            <th class="w-24">구역</th>
-        <th>대표자</th>
+            <th class="ds-col-tight">대표자명</th>
-        <th>사업자번호</th>
+            <th class="ds-col-tight">상호명</th>
-        <th>가상계좌</th>
+            <th class="ds-col-zip">우편번호</th>
-        <th>상태</th>
+            <th class="text-left">주소</th>
-        <th>등록일</th>
+            <th class="w-28">사업자번호</th>
-        <th class="w-28">작업</th>
+            <th class="w-28">전화</th>
+            <th class="w-16">상태</th>
           </tr>
         </thead>
-    <tbody class="text-right">
+        <tbody id="ds-list-body" class="text-right">
-      <?php foreach ($list as $row): ?>
+          <?php foreach ($list as $i => $row): ?>
-      <tr>
+          <?php
-        <td class="text-center"><?= esc($row->ds_idx) ?></td>
+            $sn = (string) ($row->ds_shop_no ?? '');
-        <td class="text-left pl-2"><?= esc($lgMap[$row->ds_lg_idx] ?? '') ?></td>
+            if (preg_match('/(\d{3})$/', $sn, $m)) {
-        <td class="text-left pl-2"><?= esc($row->ds_shop_no) ?></td>
+                $shortNo = $m[1];
-        <td class="text-left pl-2"><?= esc($row->ds_name) ?></td>
+            } elseif ($sn !== '' && strlen($sn) >= 3) {
-        <td class="text-left pl-2"><?= esc($row->ds_rep_name) ?></td>
+                $shortNo = substr($sn, -3);
-        <td class="text-left pl-2"><?= esc($row->ds_biz_no) ?></td>
+            } else {
-        <td class="text-left pl-2"><?= esc($row->ds_va_number) ?></td>
+                $shortNo = $sn;
-        <td class="text-center"><?= (int) $row->ds_state === 1 ? '정상' : ((int) $row->ds_state === 2 ? '폐업' : '직권해지') ?></td>
+            }
-        <td class="text-left pl-2"><?= esc($row->ds_regdate ?? '') ?></td>
+            $st = (int) ($row->ds_state ?? 1);
-        <td class="text-center">
+            $stLabel = $st === 1 ? '' : ($st === 2 ? '폐업' : '해지');
-          <a href="<?= base_url('admin/designated-shops/edit/' . (int) $row->ds_idx) ?>" class="text-blue-600 hover:underline text-sm">수정</a>
+            $ggCode  = (string) ($row->ds_gugun_code ?? '');
-          <form action="<?= base_url('admin/designated-shops/delete/' . (int) $row->ds_idx) ?>" method="POST" class="inline ml-1" onsubmit="return confirm('이 지정판매소를 삭제하시겠습니까?');">
+            $ggLabel = (string) (($gugunNameMap[$ggCode] ?? '') !== '' ? $gugunNameMap[$ggCode] : $ggCode);
-            <?= csrf_field() ?>
+            $da      = $row->ds_designated_at ?? null;
-            <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
+            $daDisp  = ($da !== null && $da !== '' && (string) $da !== '0000-00-00') ? substr((string) $da, 0, 10) : '';
-          </form>
+            $zone    = (string) ($row->ds_zone_code ?? '');
-        </td>
+            $zipList = trim((string) ($row->ds_zip ?? ''));
+            $roadL   = trim((string) ($row->ds_addr ?? ''));
+            $jibunL  = trim((string) ($row->ds_addr_jibun ?? ''));
+            $addrMainList = $roadL !== '' ? $roadL : $jibunL;
+            $addrDetailList = trim((string) ($row->ds_addr_detail ?? ''));
+            $addrCombinedList = trim($addrMainList . ' ' . $addrDetailList);
+            if ($addrCombinedList === '') {
+                $addrCombinedList = $addrMainList;
+            }
+          ?>
+          <tr class="ds-list-row cursor-pointer" data-row-index="<?= (int) $i ?>" role="button" tabindex="0">
+            <td class="text-center"><?= esc($shortNo) ?></td>
+            <td class="text-left pl-1 text-xs"><?= esc($ggLabel) ?></td>
+            <td class="text-center text-xs"><?= esc($daDisp) ?></td>
+            <td class="text-left pl-1 text-xs"><?= esc($zone) ?></td>
+            <td class="text-left pl-1 text-xs ds-col-tight" title="<?= esc($row->ds_rep_name ?? '') ?>"><?= esc($row->ds_rep_name ?? '') ?></td>
+            <td class="text-left pl-1 text-xs ds-col-tight" title="<?= esc($row->ds_name ?? '') ?>"><?= esc($row->ds_name ?? '') ?></td>
+            <td class="text-center text-xs ds-col-zip" title="<?= esc($zipList) ?>"><?= esc($zipList) ?></td>
+            <td class="text-left pl-1 text-xs ds-col-addr-list" title="<?= esc($addrCombinedList) ?>"><?= esc($addrCombinedList) ?></td>
+            <td class="text-left pl-1 text-xs"><?= esc($row->ds_biz_no ?? '') ?></td>
+            <td class="text-left pl-1 text-xs"><?= esc($row->ds_tel ?? '') ?></td>
+            <td class="text-center <?= $st === 2 ? 'text-pink-600 font-medium' : ($st === 3 ? 'text-orange-700' : '') ?>"><?= esc($stLabel) ?></td>
           </tr>
           <?php endforeach; ?>
         </tbody>
       </table>
     </div>
+  </div>
 
+  <div class="ds-detail-panel">
+    <div class="ds-panel-title shrink-0">지정판매소 정보</div>
+    <div class="ds-detail-inner" id="ds-detail-box">
+      <p id="ds-detail-placeholder" class="text-sm text-gray-500 py-6 text-center">위 목록에서 행을 선택하세요.</p>
+      <div id="ds-detail-fields" class="hidden">
+        <div class="ds-detail-info-wrap">
+          <table class="w-full data-table text-sm" id="ds-detail-info-table" aria-label="지정판매소 상세">
+            <thead>
+              <tr>
+                <th>판매소번호</th>
+                <th class="ds-col-tight-head">상호명</th>
+                <th>우편번호</th>
+                <th>사업자번호</th>
+                <th>일반전화</th>
+                <th class="ds-col-tight-head">대표자명</th>
+                <th>이메일</th>
+                <th>업태</th>
+                <th>업종</th>
+                <th>지정일자</th>
+                <th>지자체</th>
+                <th>도로명주소</th>
+                <th>지번주소</th>
+                <th>상세주소</th>
+                <th>개인전화</th>
+                <th>구·군</th>
+                <th>구역</th>
+                <th>가상계좌(은행)</th>
+                <th>계좌번호</th>
+                <th>종사업장번호</th>
+                <th>변경일자</th>
+                <th>영업상태</th>
+                <th>등록일시</th>
+                <th>변경사유</th>
+                <th class="no-print w-14">지도</th>
+              </tr>
+            </thead>
+            <tbody>
+              <tr>
+                <td class="text-left" data-ro="ds_shop_no">—</td>
+                <td class="text-left ds-col-tight-cell" data-ro="ds_name">—</td>
+                <td class="text-left" data-ro="ds_zip">—</td>
+                <td class="text-left" data-ro="ds_biz_no">—</td>
+                <td class="text-left" data-ro="ds_tel">—</td>
+                <td class="text-left ds-col-tight-cell" data-ro="ds_rep_name">—</td>
+                <td class="text-left" data-ro="ds_email">—</td>
+                <td class="text-left" data-ro="ds_biz_type">—</td>
+                <td class="text-left" data-ro="ds_biz_kind">—</td>
+                <td class="text-left" data-ro="ds_designated_at">—</td>
+                <td class="text-left" data-ro="lg_name">—</td>
+                <td class="text-left min-w-[10rem]"><span data-ro="ds_addr">—</span></td>
+                <td class="text-left" data-ro="ds_addr_jibun">—</td>
+                <td class="text-left" data-ro="ds_addr_detail">—</td>
+                <td class="text-left" data-ro="ds_rep_phone">—</td>
+                <td class="text-left" data-ro="gugun_name">—</td>
+                <td class="text-left" data-ro="ds_zone_code">—</td>
+                <td class="text-left" data-ro="ds_va_bank">—</td>
+                <td class="text-left" data-ro="ds_va_account">—</td>
+                <td class="text-left" data-ro="ds_branch_no">—</td>
+                <td class="text-left" data-ro="ds_state_changed_at">—</td>
+                <td class="text-left" data-ro="state_label">—</td>
+                <td class="text-left" data-ro="ds_regdate">—</td>
+                <td class="text-left min-w-[8rem]" data-ro="ds_change_reason">—</td>
+                <td class="text-center no-print">
+                  <button type="button" class="border border-btn-print-border text-gray-700 px-2 py-0.5 rounded-sm text-xs hover:bg-gray-50" id="ds-ro-map-btn">지도</button>
+                </td>
+              </tr>
+            </tbody>
+          </table>
+        </div>
+      </div>
+    </div>
+    <?php if (! $readOnly): ?>
+    <div class="ds-detail-actions no-print flex flex-wrap items-center gap-3 shrink-0">
+      <a id="ds-edit-link" href="#" class="text-blue-700 hover:underline text-sm font-medium pointer-events-none opacity-40">수정</a>
+      <form id="ds-delete-form" method="POST" action="" class="inline" onsubmit="return confirm('이 지정판매소를 삭제하시겠습니까?');">
+        <?= csrf_field() ?>
+        <button type="submit" id="ds-delete-btn" class="text-red-600 hover:underline text-sm pointer-events-none opacity-40" disabled>삭제</button>
+      </form>
+    </div>
+    <?php endif; ?>
+  </div>
+</div>
+
+<?php if (isset($pager)): ?>
+<div class="mt-2 mb-2 mx-2 no-print"><?= $pager->links() ?></div>
+<?php endif; ?>
+
+<?= view('components/kakao_map_modal', ['kakaoJavascriptKey' => $kakaoJavascriptKey ?? '']) ?>
+
+<script type="application/json" id="ds-detail-json"><?= $detailRowsJson ?? '[]' ?></script>
+<script>
+(function () {
+  var raw = document.getElementById('ds-detail-json');
+  var rows = [];
+  try {
+    rows = JSON.parse(raw.textContent || '[]');
+  } catch (e) {
+    rows = [];
+  }
+  var readOnly = <?= json_encode($readOnly) ?>;
+  var body = document.getElementById('ds-list-body');
+  var placeholder = document.getElementById('ds-detail-placeholder');
+  var fieldsWrap = document.getElementById('ds-detail-fields');
+  var infoTable = document.getElementById('ds-detail-info-table');
+  var editLink = readOnly ? null : document.getElementById('ds-edit-link');
+  var delForm = readOnly ? null : document.getElementById('ds-delete-form');
+  var delBtn = readOnly ? null : document.getElementById('ds-delete-btn');
+  // mgmt_url() 이 path 를 trim 하므로 'edit/33' 이 아니라 'edit33' 로 붙지 않게 슬래시를 넣음
+  var editBase = <?= json_encode(mgmt_url('designated-shops/edit')) ?>;
+  var delBase = <?= json_encode(mgmt_url('designated-shops/delete')) ?>;
+
+  function textVal(v) {
+    return (v === '' || v == null) ? '—' : String(v);
+  }
+  function buildKakaoMapSearchQuery(d) {
+    var road = String(d.ds_addr || '').trim();
+    var jibun = String(d.ds_addr_jibun || '').trim();
+    var detail = String(d.ds_addr_detail || '').trim();
+    var q = road || jibun;
+    if (detail) {
+      q = q ? (q + ' ' + detail) : detail;
+    }
+    return q;
+  }
+  function fillDetailInfoTable(d) {
+    if (!infoTable) return;
+    infoTable.querySelectorAll('[data-ro]').forEach(function (el) {
+      var k = el.getAttribute('data-ro');
+      var v = d[k];
+      if (k === 'ds_va_account') {
+        v = d.ds_va_account || d.ds_va_number || '';
+      }
+      el.textContent = textVal(v);
+    });
+    window.__dsDetailForMap = d;
+  }
+
+  function selectIndex(idx) {
+    if (!rows.length || idx < 0 || idx >= rows.length) return;
+    var d = rows[idx];
+    Array.prototype.forEach.call(body.querySelectorAll('tr.ds-list-row'), function (tr) {
+      tr.classList.remove('ds-row-selected');
+    });
+    var tr = body.querySelector('tr[data-row-index="' + idx + '"]');
+    if (tr) tr.classList.add('ds-row-selected');
+
+    placeholder.classList.add('hidden');
+    fieldsWrap.classList.remove('hidden');
+    fillDetailInfoTable(d);
+
+    if (!readOnly && editLink && delForm && delBtn) {
+      var id = d.ds_idx;
+      editLink.href = editBase + '/' + id;
+      editLink.classList.remove('pointer-events-none', 'opacity-40');
+      delForm.action = delBase + '/' + id;
+      delBtn.disabled = false;
+      delBtn.classList.remove('pointer-events-none', 'opacity-40');
+    }
+  }
+
+  if (body) {
+    body.addEventListener('click', function (e) {
+      var tr = e.target.closest('tr.ds-list-row');
+      if (!tr) return;
+      var idx = parseInt(tr.getAttribute('data-row-index'), 10);
+      if (!isNaN(idx)) selectIndex(idx);
+    });
+    body.addEventListener('keydown', function (e) {
+      if (e.key !== 'Enter' && e.key !== ' ') return;
+      var tr = e.target.closest('tr.ds-list-row');
+      if (!tr) return;
+      e.preventDefault();
+      var idx = parseInt(tr.getAttribute('data-row-index'), 10);
+      if (!isNaN(idx)) selectIndex(idx);
+    });
+  }
+
+  var mapBtnRo = document.getElementById('ds-ro-map-btn');
+  if (mapBtnRo) {
+    mapBtnRo.addEventListener('click', function (ev) {
+      ev.preventDefault();
+      var d = window.__dsDetailForMap;
+      if (!d) return;
+      var q = buildKakaoMapSearchQuery(d);
+      if (!q) {
+        window.alert('표시할 주소 정보가 없습니다.');
+        return;
+      }
+      if (typeof window.openDesignatedShopKakaoMap === 'function') {
+        window.openDesignatedShopKakaoMap(q);
+      } else {
+        window.open('https://map.kakao.com/link/search/' + encodeURIComponent(q), '_blank', 'noopener,noreferrer');
+      }
+    });
+  }
+
+  if (rows.length > 0) {
+    selectIndex(0);
+  } else if (!readOnly && editLink && delBtn) {
+    editLink.classList.add('pointer-events-none', 'opacity-40');
+    delBtn.disabled = true;
+    delBtn.classList.add('pointer-events-none', 'opacity-40');
+  }
+})();
+</script>
+
+<!-- 인쇄용: 전체 테이블 -->
+<div class="hidden print:block print:p-4">
+  <table class="w-full data-table text-xs">
+    <thead>
+      <tr>
+        <th>번호</th>
+        <th>지자체</th>
+        <th>구·군</th>
+        <th>지정일</th>
+        <th>구역</th>
+        <th>대표자명</th>
+        <th>상호명</th>
+        <th>우편번호</th>
+        <th>주소</th>
+        <th>사업자번호</th>
+        <th>전화</th>
+        <th>판매소번호</th>
+        <th>가상계좌</th>
+        <th>상태</th>
+        <th>등록일</th>
+      </tr>
+    </thead>
+    <tbody>
+      <?php foreach ($list as $row): ?>
+      <?php
+        $snP = (string) ($row->ds_shop_no ?? '');
+        if (preg_match('/(\d{3})$/', $snP, $mP)) {
+            $shortNoP = $mP[1];
+        } elseif ($snP !== '' && strlen($snP) >= 3) {
+            $shortNoP = substr($snP, -3);
+        } else {
+            $shortNoP = $snP;
+        }
+        $daP    = $row->ds_designated_at ?? null;
+        $daDispP = ($daP !== null && $daP !== '' && (string) $daP !== '0000-00-00') ? substr((string) $daP, 0, 10) : '';
+        $stP    = (int) ($row->ds_state ?? 1);
+        $stLabP = $stP === 1 ? '정상' : ($stP === 2 ? '폐업' : '직권해지');
+        $zipP   = trim((string) ($row->ds_zip ?? ''));
+        $roadP  = trim((string) ($row->ds_addr ?? ''));
+        $jibP   = trim((string) ($row->ds_addr_jibun ?? ''));
+        $addrP  = $roadP !== '' ? $roadP : $jibP;
+        $detP   = trim((string) ($row->ds_addr_detail ?? ''));
+        $addrCombinedP = trim($addrP . ' ' . $detP);
+        if ($addrCombinedP === '') {
+            $addrCombinedP = $addrP;
+        }
+      ?>
+      <tr>
+        <td class="text-center"><?= esc($shortNoP) ?></td>
+        <td class="text-left"><?= esc($lgMap[$row->ds_lg_idx] ?? '') ?></td>
+        <?php $gCodeP = (string) ($row->ds_gugun_code ?? ''); ?>
+        <td class="text-left"><?= esc((string) (($gugunNameMap[$gCodeP] ?? '') !== '' ? $gugunNameMap[$gCodeP] : $gCodeP)) ?></td>
+        <td class="text-center"><?= esc($daDispP) ?></td>
+        <td class="text-left"><?= esc($row->ds_zone_code ?? '') ?></td>
+        <td class="text-left"><?= esc($row->ds_rep_name ?? '') ?></td>
+        <td class="text-left"><?= esc($row->ds_name ?? '') ?></td>
+        <td class="text-left"><?= esc($zipP) ?></td>
+        <td class="text-left"><?= esc($addrCombinedP) ?></td>
+        <td class="text-left"><?= esc($row->ds_biz_no ?? '') ?></td>
+        <td class="text-left"><?= esc($row->ds_tel ?? '') ?></td>
+        <td class="text-left"><?= esc($row->ds_shop_no) ?></td>
+        <td class="text-left"><?= esc($row->ds_va_number) ?></td>
+        <td class="text-center"><?= esc($stLabP) ?></td>
+        <td class="text-left"><?= esc($row->ds_regdate ?? '') ?></td>
+      </tr>
+      <?php endforeach; ?>
+    </tbody>
+  </table>
+</div>

app/Views/admin/designated_shop/map.php

@@ -0,0 +1,56 @@
+<?= view('components/print_header', ['printTitle' => '지정판매소 지도']) ?>
+<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">지정판매소 지도</span>
+    <a href="<?= mgmt_url('designated-shops') ?>" class="border border-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">목록으로</a>
+  </div>
+</section>
+<div id="kakao-map" class="w-full border border-gray-300 mt-2" style="height:600px;"></div>
+<div class="mt-2 text-sm text-gray-500">총 <?= count($shops) ?>개 판매소 표시</div>
+
+<script src="//dapi.kakao.com/v2/maps/sdk.js?appkey=<?= esc($kakaoJavascriptKey ?? '', 'attr') ?>&libraries=services"></script>
+<script>
+document.addEventListener('DOMContentLoaded', function() {
+    var mapContainer = document.getElementById('kakao-map');
+    if (typeof kakao === 'undefined' || typeof kakao.maps === 'undefined') {
+        mapContainer.innerHTML = '<div class="flex items-center justify-center h-full text-gray-500 text-sm px-4 text-center">카카오맵을 불러올 수 없습니다. Kakao Developers → 제품 설정에서 「Kakao Map」을 켜고, 플랫폼(Web)에 이 사이트 URL을 등록했는지 확인하세요.</div>';
+        return;
+    }
+
+    var mapOption = {
+        center: new kakao.maps.LatLng(35.8714, 128.6014), // 대구 기본 좌표
+        level: 8
+    };
+    var map = new kakao.maps.Map(mapContainer, mapOption);
+
+    var geocoder = new kakao.maps.services.Geocoder();
+    var shops = <?= json_encode(array_map(function($s) {
+        return ['name' => $s->ds_name, 'addr' => $s->ds_addr ?? '', 'rep' => $s->ds_rep_name ?? '', 'tel' => $s->ds_tel ?? ''];
+    }, $shops), JSON_UNESCAPED_UNICODE) ?>;
+
+    var bounds = new kakao.maps.LatLngBounds();
+    var markerCount = 0;
+
+    shops.forEach(function(shop) {
+        if (!shop.addr) return;
+        geocoder.addressSearch(shop.addr, function(result, status) {
+            if (status === kakao.maps.services.Status.OK) {
+                var coords = new kakao.maps.LatLng(result[0].y, result[0].x);
+                var marker = new kakao.maps.Marker({ map: map, position: coords });
+                var infoContent = '<div style="padding:5px;font-size:12px;min-width:150px;">' +
+                    '<strong>' + shop.name + '</strong><br/>' +
+                    (shop.rep ? '대표: ' + shop.rep + '<br/>' : '') +
+                    (shop.tel ? 'TEL: ' + shop.tel + '<br/>' : '') +
+                    '<span style="color:#888;">' + shop.addr + '</span></div>';
+                var infowindow = new kakao.maps.InfoWindow({ content: infoContent });
+                kakao.maps.event.addListener(marker, 'click', function() {
+                    infowindow.open(map, marker);
+                });
+                bounds.extend(coords);
+                markerCount++;
+                if (markerCount > 0) map.setBounds(bounds);
+            }
+        });
+    });
+});
+</script>

app/Views/admin/designated_shop/status.php

@@ -0,0 +1,387 @@
+<?php
+$ry = (int) ($reportYear ?? (int) date('Y'));
+$exportUrl = mgmt_url('designated-shops/status/export') . '?' . http_build_query([
+    'year' => $ry,
+]);
+$fixedGugunLabel = trim((string) ($fixedGugunLabel ?? ''));
+$regionColLabel = '군·구';
+$sumCurrForPct = (int) ($districtTotal->curr_end ?? 0);
+?>
+<style>
+.ds-status-x-scroll {
+  overflow-x: auto;
+  overflow-y: visible;
+  -webkit-overflow-scrolling: touch;
+  scroll-behavior: smooth;
+  border: 1px solid #ccc;
+  border-radius: 4px;
+  background: #fff;
+  max-width: 100%;
+}
+@media print {
+  .ds-status-x-scroll { overflow: visible !important; border: none; }
+}
+.ds-status-x-scroll .ds-status-table {
+  width: max-content;
+  min-width: 100%;
+  border-collapse: collapse;
+}
+.ds-status-x-scroll .ds-status-table th,
+.ds-status-x-scroll .ds-status-table td {
+  white-space: nowrap;
+  padding: 6px 10px;
+  font-size: 12px;
+}
+.ds-status-x-scroll .ds-status-table thead th {
+  background: #e9ecef;
+  border: 1px solid #ccc;
+}
+.ds-status-x-scroll .ds-status-table tbody td {
+  border: 1px solid #ccc;
+}
+.ds-status-x-scroll th.sticky-num,
+.ds-status-x-scroll td.sticky-num {
+  position: sticky;
+  left: 0;
+  z-index: 3;
+  min-width: 3rem;
+  max-width: 3rem;
+  width: 3rem;
+  box-sizing: border-box;
+  background: #e9ecef;
+  border-right: 1px solid #bbb;
+  box-shadow: 2px 0 4px rgba(0, 0, 0, 0.06);
+}
+.ds-status-x-scroll td.sticky-num {
+  background: #fff;
+  text-align: center;
+}
+.ds-status-x-scroll tr.sum-row td.sticky-num {
+  background: #f3f4f6;
+}
+.ds-status-x-scroll th.sticky-region,
+.ds-status-x-scroll td.sticky-region {
+  position: sticky;
+  left: 3rem;
+  z-index: 2;
+  background: #e9ecef;
+  border-right: 1px solid #bbb;
+  box-shadow: 2px 0 4px rgba(0, 0, 0, 0.06);
+  max-width: 16rem;
+  text-align: left;
+}
+.ds-status-x-scroll td.sticky-region {
+  background: #fff;
+  overflow: hidden;
+  text-overflow: ellipsis;
+}
+.ds-status-x-scroll tr.sum-row td.sticky-region {
+  background: #f3f4f6;
+}
+.ds-help {
+  position: relative;
+  display: inline-flex;
+  align-items: center;
+  gap: 4px;
+}
+.ds-help-badge {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  min-width: 1rem;
+  height: 1rem;
+  padding: 0 2px;
+  border: 1px solid #64748b;
+  border-radius: 999px;
+  background: #fef9c3;
+  color: #111827;
+  font-size: 11px;
+  font-weight: 700;
+  line-height: 1;
+  font-family: Arial, sans-serif;
+  cursor: help;
+  user-select: none;
+}
+.ds-floating-tip {
+  position: fixed;
+  left: 0;
+  top: 0;
+  display: none;
+  max-width: min(22rem, calc(100vw - 16px));
+  padding: 6px 8px;
+  border: 1px solid #8fa0b3;
+  border-radius: 4px;
+  background: #1f2937;
+  color: #fff;
+  font-size: 11px;
+  font-weight: 500;
+  line-height: 1.35;
+  text-align: left;
+  box-shadow: 0 4px 10px rgba(0, 0, 0, 0.15);
+  z-index: 9999;
+  pointer-events: none;
+}
+</style>
+<?= view('components/print_header', ['printTitle' => '지정판매소 신규·취소 현황 (' . $ry . '년)']) ?>
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel no-print">
+  <div class="flex flex-wrap items-center justify-between gap-y-2">
+    <span class="text-sm font-bold text-gray-700">지정판매소 현황 (신규/취소)</span>
+    <div class="flex items-center gap-2">
+      <a href="<?= esc($exportUrl) ?>" class="border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <button type="button" onclick="window.print()" class="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('designated-shops') ?>" class="border border-gray-300 text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50">목록으로</a>
+    </div>
+  </div>
+</section>
+
+<section class="p-2 bg-white border-b border-gray-200 no-print">
+  <form method="get" action="<?= mgmt_url('designated-shops/status') ?>" class="flex flex-wrap items-end gap-3">
+    <div>
+      <label class="block text-xs text-gray-600 mb-0.5">연도</label>
+      <select name="year" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[6rem]">
+        <?php foreach (($yearChoices ?? []) as $y): ?>
+        <option value="<?= (int) $y ?>" <?= $ry === (int) $y ? 'selected' : '' ?>><?= (int) $y ?>년</option>
+        <?php endforeach; ?>
+      </select>
+    </div>
+    <div class="min-w-[12rem]">
+      <label class="block text-xs text-gray-600 mb-0.5">군·구</label>
+      <div class="border border-gray-300 rounded px-3 py-1 text-sm bg-gray-50 text-gray-800 font-medium pointer-events-none select-none">
+        <?= esc($fixedGugunLabel !== '' ? $fixedGugunLabel : '현재 지자체 기준') ?>
+      </div>
+    </div>
+    <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
+  </form>
+  <p class="text-xs text-gray-500 mt-2">
+    종전·현행은 각각 <?= $ry - 1 ?>-12-31·<?= $ry ?>-12-31 기준 정상(지정일 이전·비정상 전환일 이후) 건수이며, 지정·취소는 <?= $ry ?>년 달력연도 기준입니다. 군·구는 현재 로그인 사용자의 지자체 기준으로 고정 표시됩니다.
+  </p>
+</section>
+
+<!-- 인쇄 시에도 보이는 본표 -->
+<div class="mx-2 mt-2 mb-2 ds-status-x-scroll">
+  <table class="ds-status-table data-table">
+    <thead>
+      <tr>
+        <th class="sticky-num text-center w-12">순번</th>
+        <th class="sticky-region"><?= esc($regionColLabel) ?></th>
+        <th class="text-left">
+          <span class="ds-help">구코드 <span class="ds-help-badge" tabindex="0" data-tip="지정판매소에 저장된 구·군 코드 값">?</span></span>
+        </th>
+        <th class="text-right">
+          <span class="ds-help">종전 <span class="ds-help-badge" tabindex="0" data-tip="전년도 12월 31일 기준 정상 상태 판매소 수">?</span></span>(전년도말)
+        </th>
+        <th class="text-right">
+          <span class="ds-help">지정 <span class="ds-help-badge" tabindex="0" data-tip="<?= esc($ry) ?>년 내 지정일이 속한 신규 지정 건수">?</span></span>(<?= $ry ?>년)
+        </th>
+        <th class="text-right">
+          <span class="ds-help">취소 <span class="ds-help-badge" tabindex="0" data-tip="<?= esc($ry) ?>년 내 폐업/해지 전환일이 속한 건수">?</span></span>(<?= $ry ?>년)
+        </th>
+        <th class="text-right">
+          <span class="ds-help">현행 <span class="ds-help-badge" tabindex="0" data-tip="조회년도 12월 31일 기준 정상 상태 판매소 수">?</span></span>(금년도말)
+        </th>
+        <th class="text-right">
+          <span class="ds-help">증감 <span class="ds-help-badge" tabindex="0" data-tip="현행에서 종전을 뺀 값 (현행−종전)">?</span></span>
+          <br/><span class="font-normal text-xs">(현행−종전)</span>
+        </th>
+        <th class="text-right">
+          <span class="ds-help">지정−취소 <span class="ds-help-badge" tabindex="0" data-tip="<?= esc($ry) ?>년 지정 건수에서 취소 건수를 뺀 값">?</span></span>
+          <br/><span class="font-normal text-xs">(<?= $ry ?>년)</span>
+        </th>
+        <th class="text-right">
+          <span class="ds-help">현행비중 <span class="ds-help-badge" tabindex="0" data-tip="전체 현행 합계 대비 해당 행 현행 건수의 비율(%)">?</span></span>
+          <br/><span class="font-normal text-xs">(%)</span>
+        </th>
+        <th class="text-right">
+          <span class="ds-help">전년대비 <span class="ds-help-badge ds-help-right" tabindex="0" data-tip="((현행−종전) / 종전) × 100, 종전이 0이면 표시 안함">?</span></span>
+          <br/><span class="font-normal text-xs">증감률(%)</span>
+        </th>
+      </tr>
+    </thead>
+    <tbody class="text-right">
+      <?php $rowNo = 0; ?>
+      <?php foreach (($districtRows ?? []) as $row): ?>
+      <?php
+        $rowNo++;
+        $curr = (int) $row->curr_end;
+        $prev = (int) $row->prev_end;
+        $pctShare = $sumCurrForPct > 0 ? round(($curr / $sumCurrForPct) * 100, 1) : 0.0;
+        $yoyPct = $prev > 0 ? round((($curr - $prev) / $prev) * 100, 1) : null;
+      ?>
+      <tr>
+        <td class="sticky-num"><?= $rowNo ?></td>
+        <td class="sticky-region" title="<?= esc($row->region_label) ?>"><?= esc($row->region_label) ?></td>
+        <td class="text-left text-xs"><?= esc((string) ($row->gugun_code ?? '')) ?></td>
+        <td><?= number_format($prev) ?></td>
+        <td><?= number_format((int) $row->designated_y) ?></td>
+        <td><?= number_format((int) $row->cancelled_y) ?></td>
+        <td><?= number_format($curr) ?></td>
+        <td><?= number_format((int) ($row->delta_curr_prev ?? 0)) ?></td>
+        <td><?= number_format((int) ($row->delta_des_cancel ?? 0)) ?></td>
+        <td><?= $pctShare ?></td>
+        <td><?= $yoyPct !== null ? $yoyPct : '—' ?></td>
+      </tr>
+      <?php endforeach; ?>
+      <?php if (empty($districtRows)): ?>
+      <tr><td colspan="11" class="text-center text-gray-400 py-6">조건에 맞는 데이터가 없습니다.</td></tr>
+      <?php endif; ?>
+      <?php if (! empty($districtRows) && isset($districtTotal)): ?>
+      <tr class="font-bold bg-gray-50 sum-row">
+        <td class="sticky-num">—</td>
+        <td class="sticky-region"><?= esc($districtTotal->region_label) ?></td>
+        <td class="text-left">—</td>
+        <td><?= number_format((int) $districtTotal->prev_end) ?></td>
+        <td><?= number_format((int) $districtTotal->designated_y) ?></td>
+        <td><?= number_format((int) $districtTotal->cancelled_y) ?></td>
+        <td><?= number_format((int) $districtTotal->curr_end) ?></td>
+        <td><?= number_format((int) ($districtTotal->delta_curr_prev ?? 0)) ?></td>
+        <td><?= number_format((int) ($districtTotal->delta_des_cancel ?? 0)) ?></td>
+        <td>100</td>
+        <td>
+          <?php
+            $tPrev = (int) $districtTotal->prev_end;
+            $tCurr = (int) $districtTotal->curr_end;
+            echo $tPrev > 0 ? round((($tCurr - $tPrev) / $tPrev) * 100, 1) : '—';
+          ?>
+        </td>
+      </tr>
+      <?php endif; ?>
+    </tbody>
+  </table>
+</div>
+
+<?php $zoneRows = $zoneSummaryRows ?? []; ?>
+<section class="mx-2 mb-3 no-print">
+  <div class="text-xs font-semibold text-gray-700 mb-1">동별 현행 요약 (<?= esc($fixedGugunLabel ?? '군·구') ?>)</div>
+  <?php if (! empty($zoneRows)): ?>
+  <div class="flex flex-wrap gap-1 mb-2">
+    <?php foreach ($zoneRows as $z): ?>
+    <span class="inline-flex items-center px-2 py-0.5 text-xs rounded border border-gray-300 bg-gray-50 text-gray-700">
+      <?= esc((string) $z->zone_label) ?> <?= number_format((int) $z->curr_end) ?>
+    </span>
+    <?php endforeach; ?>
+  </div>
+  <div class="border border-gray-300 bg-white overflow-auto max-h-56">
+    <table class="w-full data-table text-xs">
+      <thead>
+        <tr>
+          <th class="text-left">동</th>
+          <th class="text-right">종전</th>
+          <th class="text-right">지정</th>
+          <th class="text-right">취소</th>
+          <th class="text-right">현행</th>
+          <th class="text-right">증감</th>
+        </tr>
+      </thead>
+      <tbody class="text-right">
+        <?php foreach ($zoneRows as $z): ?>
+        <tr>
+          <td class="text-left"><?= esc((string) $z->zone_label) ?></td>
+          <td><?= number_format((int) $z->prev_end) ?></td>
+          <td><?= number_format((int) $z->designated_y) ?></td>
+          <td><?= number_format((int) $z->cancelled_y) ?></td>
+          <td><?= number_format((int) $z->curr_end) ?></td>
+          <td><?= number_format((int) $z->delta_curr_prev) ?></td>
+        </tr>
+        <?php endforeach; ?>
+      </tbody>
+    </table>
+  </div>
+  <?php else: ?>
+  <p class="text-xs text-gray-500">동별 집계 데이터가 없습니다.</p>
+  <?php endif; ?>
+</section>
+
+<div id="ds-floating-tip" class="ds-floating-tip no-print" aria-hidden="true"></div>
+
+<script>
+(function () {
+  var tipEl = document.getElementById('ds-floating-tip');
+  if (!tipEl) return;
+  var badges = Array.prototype.slice.call(document.querySelectorAll('.ds-help-badge'));
+  if (!badges.length) return;
+
+  function placeTip(target) {
+    var text = String(target.getAttribute('data-tip') || '').trim();
+    if (!text) return;
+    tipEl.textContent = text;
+    tipEl.style.display = 'block';
+    tipEl.setAttribute('aria-hidden', 'false');
+
+    var rect = target.getBoundingClientRect();
+    var tipRect = tipEl.getBoundingClientRect();
+    var vw = window.innerWidth || document.documentElement.clientWidth;
+    var vh = window.innerHeight || document.documentElement.clientHeight;
+    var gap = 8;
+
+    var left = rect.left + (rect.width / 2) - (tipRect.width / 2);
+    var top = rect.bottom + gap;
+
+    if (left < gap) left = gap;
+    if (left + tipRect.width > vw - gap) left = vw - gap - tipRect.width;
+    if (top + tipRect.height > vh - gap) top = rect.top - gap - tipRect.height;
+    if (top < gap) top = gap;
+
+    tipEl.style.left = Math.round(left) + 'px';
+    tipEl.style.top = Math.round(top) + 'px';
+  }
+
+  function hideTip() {
+    tipEl.style.display = 'none';
+    tipEl.setAttribute('aria-hidden', 'true');
+    tipEl.textContent = '';
+  }
+
+  badges.forEach(function (badge) {
+    badge.addEventListener('mouseenter', function () { placeTip(badge); });
+    badge.addEventListener('focus', function () { placeTip(badge); });
+    badge.addEventListener('mouseleave', hideTip);
+    badge.addEventListener('blur', hideTip);
+  });
+  window.addEventListener('scroll', hideTip, true);
+  window.addEventListener('resize', hideTip);
+})();
+</script>
+
+<details class="mx-2 mb-4 no-print text-sm">
+  <summary class="cursor-pointer text-gray-600 hover:text-gray-800">연도별 요약 (참고)</summary>
+  <div class="flex gap-4 mt-2">
+    <div class="border border-gray-300 p-2 flex-1">
+      <div class="text-xs font-bold text-gray-700 mb-1">활성 / 비활성 / 전체</div>
+      <div class="text-sm">활성 <?= number_format((int) ($totalActive ?? 0)) ?> · 비활성 <?= number_format((int) ($totalInactive ?? 0)) ?> · 합 <?= number_format((int) ($totalActive ?? 0) + (int) ($totalInactive ?? 0)) ?></div>
+    </div>
+  </div>
+  <div class="grid grid-cols-1 md:grid-cols-2 gap-4 mt-2">
+    <div>
+      <h3 class="text-xs font-bold text-gray-700 mb-1">연도별 신규등록 (지정일)</h3>
+      <div class="border border-gray-300 overflow-auto max-h-48">
+        <table class="w-full data-table text-xs">
+          <thead><tr><th>연도</th><th>건수</th></tr></thead>
+          <tbody class="text-right">
+            <?php foreach (($newByYear ?? []) as $row): ?>
+            <tr><td class="text-center"><?= esc($row->yr) ?>년</td><td><?= number_format((int) $row->cnt) ?></td></tr>
+            <?php endforeach; ?>
+            <?php if (empty($newByYear)): ?>
+            <tr><td colspan="2" class="text-center text-gray-400 py-2">없음</td></tr>
+            <?php endif; ?>
+          </tbody>
+        </table>
+      </div>
+    </div>
+    <div>
+      <h3 class="text-xs font-bold text-gray-700 mb-1">연도별 취소/비활성 (등록일 기준)</h3>
+      <div class="border border-gray-300 overflow-auto max-h-48">
+        <table class="w-full data-table text-xs">
+          <thead><tr><th>연도</th><th>건수</th></tr></thead>
+          <tbody class="text-right">
+            <?php foreach (($cancelByYear ?? []) as $row): ?>
+            <tr><td class="text-center"><?= esc($row->yr) ?>년</td><td><?= number_format((int) $row->cnt) ?></td></tr>
+            <?php endforeach; ?>
+            <?php if (empty($cancelByYear)): ?>
+            <tr><td colspan="2" class="text-center text-gray-400 py-2">없음</td></tr>
+            <?php endif; ?>
+          </tbody>
+        </table>
+      </div>
+    </div>
+  </div>
+</details>

app/Views/admin/free_recipient/create.php

@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">대상자 등록</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/free-recipients/store') ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('free-recipients/store') ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -56,7 +56,7 @@
 
     <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/free-recipients') ?>" 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('free-recipients') ?>" 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>

app/Views/admin/free_recipient/edit.php

@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">대상자 수정</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/free-recipients/update/' . (int) $item->fr_idx) ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('free-recipients/update/' . (int) $item->fr_idx) ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -64,7 +64,7 @@
 
     <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/free-recipients') ?>" 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('free-recipients') ?>" 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>

app/Views/admin/free_recipient/index.php

@@ -1,7 +1,11 @@
+<?= view('components/print_header', ['printTitle' => '무료용 대상자 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 대상자 관리</span>
-    <a href="<?= base_url('admin/free-recipients/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">대상자 등록</a>
+    <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('free-recipients/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">대상자 등록</a>
+    </div>
   </div>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -9,11 +13,9 @@
     <thead>
       <tr>
         <th class="w-16">번호</th>
-        <th>구분</th>
         <th>대상자명</th>
         <th>연락처</th>
         <th>주소</th>
-        <th>동코드</th>
         <th>비고</th>
         <th>종료일</th>
         <th class="w-20">상태</th>
@@ -24,17 +26,15 @@
       <?php foreach ($list as $row): ?>
       <tr>
         <td class="text-center"><?= esc($row->fr_idx) ?></td>
-        <td class="text-center"><?= esc($row->fr_type_code) ?></td>
         <td class="text-left pl-2"><?= esc($row->fr_name) ?></td>
         <td class="text-center"><?= esc($row->fr_phone) ?></td>
         <td class="text-left pl-2"><?= esc($row->fr_addr) ?></td>
-        <td class="text-center"><?= esc($row->fr_dong_code) ?></td>
         <td class="text-left pl-2"><?= esc($row->fr_note) ?></td>
         <td class="text-center"><?= esc($row->fr_end_date) ?></td>
         <td class="text-center"><?= (int) $row->fr_state === 1 ? '사용' : '미사용' ?></td>
         <td class="text-center">
-          <a href="<?= base_url('admin/free-recipients/edit/' . (int) $row->fr_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">수정</a>
+          <a href="<?= mgmt_url('free-recipients/edit/' . (int) $row->fr_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">수정</a>
-          <form action="<?= base_url('admin/free-recipients/delete/' . (int) $row->fr_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
+          <form action="<?= mgmt_url('free-recipients/delete/' . (int) $row->fr_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
             <?= csrf_field() ?>
             <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
           </form>
@@ -42,8 +42,14 @@
       </tr>
       <?php endforeach; ?>
       <?php if (empty($list)): ?>
-      <tr><td colspan="10" class="text-center text-gray-400 py-4">등록된 데이터가 없습니다.</td></tr>
+      <tr>
+        <td colspan="8" class="text-center text-gray-500 py-4 text-sm space-y-1">
+          <p>등록된 데이터가 없습니다.</p>
+          <p class="text-gray-400">다른 지자체를 선택 중이면 해당 지자체 기준으로만 조회됩니다. Super Admin 은 상단에서 작업 지자체를 바꿔 보세요.</p>
+        </td>
+      </tr>
       <?php endif; ?>
     </tbody>
   </table>
 </div>
+<?php if (isset($pager)): ?><div class="mt-3"><?= $pager->links() ?></div><?php endif; ?>

app/Views/admin/layout.php

@@ -5,22 +5,24 @@ $n = $uriObj->getTotalSegments();
 $uri = $n >= 2 ? $uriObj->getSegment(2) : '';
 $seg3 = $n >= 3 ? $uriObj->getSegment(3) : '';
 $mbLevel = (int) session()->get('mb_level');
-$isSuperAdmin = ($mbLevel === \Config\Roles::LEVEL_SUPER_ADMIN);
+$isSuperAdmin = \Config\Roles::isSuperAdminEquivalent($mbLevel);
 $effectiveLgIdx = admin_effective_lg_idx();
 $effectiveLgName = null;
 if ($effectiveLgIdx) {
     $lgRow = model(\App\Models\LocalGovernmentModel::class)->find($effectiveLgIdx);
     $effectiveLgName = $lgRow ? $lgRow->lg_name : null;
 }
-$currentPath = trim((string) $uriObj->getPath(), '/');
+$userNav = session_user_nav_display();
-if (str_starts_with($currentPath, 'index.php/')) {
+$currentPath = current_nav_request_path();
-    $currentPath = substr($currentPath, strlen('index.php/'));
-}
 $adminNavTree = get_admin_nav_tree();
-$isActive = static function (string $path) use ($uri, $seg3, $currentPath, $adminNavTree) {
+
-  if (! empty($adminNavTree)) {
+/** DB 링크(mm_link)만 사용. 짧게 적은 항목(menus 등)은 실제 URI(admin/menus)와 맞춰 후보 비교 */
-    return $currentPath === trim($path, '/');
+$adminNavItemIsCurrent = static function (?string $mmLink) use ($currentPath): bool {
-  }
+    return menu_link_matches_request($mmLink, $currentPath, []);
+};
+
+/** 메뉴가 DB에서 안 쓰일 때만(폴백 상단바) 세그먼트 기반 활성 */
+$isActive = static function (string $path) use ($uri, $seg3) {
   if ($path === 'admin' || $path === '') return $uri === '';
   if ($path === 'users') return $uri === 'users';
   if ($path === 'login-history') return $uri === 'access' && $seg3 === 'login-history';
@@ -38,7 +40,7 @@ $isActive = static function (string $path) use ($uri, $seg3, $currentPath, $admi
 <head>
 <meta charset="utf-8"/>
 <meta content="width=device-width, initial-scale=1.0" name="viewport"/>
-<title><?= esc($title ?? '관리자') ?> - 쓰레기봉투 물류시스템</title>
+<title><?= esc($title ?? '관리자') ?> - 종량제 시스템</title>
 <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
 <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@300;400;500;700&amp;display=swap" rel="stylesheet"/>
 <script>
@@ -70,37 +72,61 @@ tailwind.config = {
 .data-table tbody tr:hover td { background-color: #e6f7ff !important; }
 .main-content-area { height: calc(100vh - 170px); overflow: auto; }
 body { overflow: hidden; }
+@media print {
+  header, footer, .no-print, nav { display: none !important; }
+  .main-content-area { height: auto !important; overflow: visible !important; }
+  body { overflow: visible !important; }
+  .bg-title-bar { display: none !important; }
+  .bg-control-panel { break-inside: avoid; }
+  .print-header { display: block !important; }
+}
 </style>
 </head>
 <body class="bg-gray-100 text-gray-800 flex flex-col h-screen font-sans antialiased select-none">
-<header class="bg-white border-b border-gray-300 h-12 flex items-center justify-between px-4 shrink-0 z-20">
+<header class="relative bg-white border-b border-gray-300 h-12 flex items-center justify-between px-4 shrink-0 z-50">
-  <div class="flex items-center gap-4">
+  <div class="flex items-center gap-2 shrink-0">
-    <div class="flex items-center gap-2">
+    <?= view('components/header_brand', ['href' => base_url('admin')]) ?>
-      <div class="w-6 h-6 flex items-center justify-center shrink-0">
-        <svg class="h-5 w-5" viewBox="0 0 16 16" xmlns="http://www.w3.org/2000/svg">
-          <rect width="16" height="16" fill="#2563eb"/><rect x="2" y="2" width="7" height="7" fill="white"/><rect x="5" y="5" width="9" height="9" fill="white"/>
-        </svg>
-      </div>
-      <a href="<?= base_url('admin') ?>" class="text-base font-semibold text-gray-800 tracking-tight hover:text-blue-600">쓰레기봉투 물류시스템</a>
   </div>
   <nav class="hidden md:flex gap-5 text-sm font-medium text-gray-600">
     <?php if (! empty($adminNavTree)): ?>
       <?php foreach ($adminNavTree as $navItem): ?>
-        <?php $hasChildren = ! empty($navItem->children); ?>
+      <?php
+        $hasChildren = ! empty($navItem->children);
+        $parentLink  = menu_link_preferred_href_path($navItem->mm_link ?? null, $currentPath);
+        $activeChild = $hasChildren ? menu_active_child_for_parent($navItem, $currentPath, []) : null;
+        $parentIsCurrent = $adminNavItemIsCurrent($navItem->mm_link ?? null);
+        if (! $parentIsCurrent && $activeChild !== null) {
+            $parentIsCurrent = true;
+        }
+      ?>
       <div class="relative group">
-          <a class="<?= $isActive($navItem->mm_link) ? 'text-blue-700 font-bold border-b-2 border-blue-700 pb-3 -mb-3' : 'hover:text-blue-600' ?>"
+        <a class="<?= $parentIsCurrent ? 'text-blue-700 font-bold border-b-2 border-blue-700 pb-3 -mb-3' : 'hover:text-blue-600' ?>"
-             href="<?= base_url($navItem->mm_link) ?>">
+           href="<?= $parentLink !== '' ? base_url($parentLink) : '#' ?>">
           <?= esc($navItem->mm_name) ?>
         </a>
         <?php if ($hasChildren): ?>
-          <div class="absolute left-0 top-full hidden group-hover:block bg-white border border-gray-200 rounded shadow-lg min-w-[10rem] z-30">
+        <?php /* 사이트 메뉴와 동일: 호버 끊김 방지 pt-1, 키보드 포커스, z-index */ ?>
+        <div class="absolute left-0 top-full z-50 hidden pt-1 min-w-[12rem] group-hover:block group-focus-within:block">
+          <div class="bg-white border border-gray-200 rounded shadow-lg py-1">
             <?php foreach ($navItem->children as $child): ?>
-            <a href="<?= base_url($child->mm_link) ?>"
+            <?php
-               class="block px-3 py-1.5 text-sm text-gray-700 hover:bg-blue-50 whitespace-nowrap">
+              $childLink      = menu_link_preferred_href_path($child->mm_link ?? null, $currentPath);
+              $childIsCurrent = $activeChild !== null
+                  && (int) ($child->mm_idx ?? 0) === (int) ($activeChild->mm_idx ?? -1);
+            ?>
+            <?php if ($childLink !== ''): ?>
+            <a href="<?= base_url($childLink) ?>"
+               class="block px-3 py-1.5 text-sm hover:bg-blue-50 whitespace-nowrap <?= $childIsCurrent ? 'text-blue-700 font-semibold bg-blue-50' : 'text-gray-700' ?>">
               <?= esc($child->mm_name) ?>
             </a>
+            <?php else: ?>
+            <span class="block px-3 py-1.5 text-sm text-gray-400 cursor-default whitespace-nowrap" title="메뉴 관리에서 링크를 설정해 주세요">
+              <?= esc($child->mm_name) ?>
+            </span>
+            <?php endif; ?>
             <?php endforeach; ?>
           </div>
+        </div>
         <?php endif; ?>
       </div>
       <?php endforeach; ?>
@@ -115,19 +141,15 @@ body { overflow: hidden; }
     <a class="<?= $isActive('select-local-government') ? 'text-blue-700 font-bold border-b-2 border-blue-700 pb-3 -mb-3' : 'hover:text-blue-600' ?>" href="<?= base_url('admin/select-local-government') ?>">지자체 전환</a>
     <a class="<?= $isActive('local-governments') ? 'text-blue-700 font-bold border-b-2 border-blue-700 pb-3 -mb-3' : 'hover:text-blue-600' ?>" href="<?= base_url('admin/local-governments') ?>">지자체</a>
     <?php endif; ?>
-      <a class="<?= $isActive('designated-shops') ? 'text-blue-700 font-bold border-b-2 border-blue-700 pb-3 -mb-3' : 'hover:text-blue-600' ?>" href="<?= base_url('admin/designated-shops') ?>">지정판매소</a>
+    <a class="<?= $isActive('designated-shops') ? 'text-blue-700 font-bold border-b-2 border-blue-700 pb-3 -mb-3' : 'hover:text-blue-600' ?>" href="<?= base_url('bag/designated-shops') ?>">지정판매소</a>
     <?php endif; ?>
   </nav>
-  </div>
+  <?= view('components/header_user_tools', [
-  <div class="flex items-center gap-3">
+      'userNav'         => $userNav,
-    <?php if ($effectiveLgName !== null): ?>
+      'effectiveLgName' => $effectiveLgName,
-    <span class="text-sm text-gray-600" title="현재 작업 지자체"><?= esc($effectiveLgName) ?></span>
+      'showSiteLink'    => true,
-    <?php endif; ?>
+      'showAdminLink'   => false,
-    <a href="<?= base_url('/') ?>" class="text-gray-500 hover:text-blue-600 text-sm">사이트</a>
+  ]) ?>
-    <a href="<?= base_url('logout') ?>" class="text-gray-500 hover:text-red-600 transition-colors inline-block p-1 rounded hover:bg-red-50" title="로그아웃">
-      <svg class="h-5 w-5 inline" fill="none" stroke="currentColor" stroke-width="2" viewBox="0 0 24 24"><path d="M6 18L18 6M6 6l12 12" stroke-linecap="round" stroke-linejoin="round"/></svg> 종료
-    </a>
-  </div>
 </header>
 <div class="bg-title-bar text-white px-4 py-2 text-sm font-medium shrink-0">
   <?= esc($title ?? '관리자') ?>
@@ -147,7 +169,7 @@ body { overflow: hidden; }
 <?= $content ?>
 </main>
 <footer class="bg-gray-200 border-t border-gray-300 px-4 py-1 text-xs text-gray-600 flex items-center justify-between shrink-0">
-  <span>쓰레기봉투 물류시스템 관리자</span>
+  <span>종량제 시스템 관리자</span>
   <span><?= date('Y.m.d (D) g:i:sA') ?></span>
 </footer>
 </body>

app/Views/admin/local_government/edit.php

@@ -0,0 +1,46 @@
+<section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
+  <span class="text-sm font-bold text-gray-700">지자체 수정</span>
+</section>
+<div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
+  <form action="<?= base_url('admin/local-governments/update/' . (int) $item->lg_idx) ?>" method="POST" class="space-y-4">
+    <?= csrf_field() ?>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">코드</label>
+      <span class="text-sm font-mono font-bold"><?= esc($item->lg_code) ?></span>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">지자체명 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="lg_name" type="text" value="<?= esc(old('lg_name', $item->lg_name)) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">시/도 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="lg_sido" type="text" value="<?= esc(old('lg_sido', $item->lg_sido)) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">구/군 <span class="text-red-500">*</span></label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-60" name="lg_gugun" type="text" value="<?= esc(old('lg_gugun', $item->lg_gugun)) ?>" required/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">주소</label>
+      <input class="border border-gray-300 rounded px-3 py-1.5 text-sm w-96" name="lg_addr" type="text" value="<?= esc(old('lg_addr', $item->lg_addr)) ?>"/>
+    </div>
+
+    <div class="flex flex-wrap items-center gap-2">
+      <label class="block text-sm font-bold text-gray-700 w-28">상태 <span class="text-red-500">*</span></label>
+      <select class="border border-gray-300 rounded px-3 py-1.5 text-sm w-32" name="lg_state" required>
+        <option value="1" <?= (int) old('lg_state', $item->lg_state) === 1 ? 'selected' : '' ?>>사용</option>
+        <option value="0" <?= (int) old('lg_state', $item->lg_state) === 0 ? 'selected' : '' ?>>미사용</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">수정</button>
+      <a href="<?= base_url('admin/local-governments') ?>" 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>