docs: record 2026-04-01 refactor and db work

backend/app/main.py

@@ -21,7 +21,7 @@ import ezdxf
 from ezdxf import recover
 from fastapi import FastAPI, File, Form, Header, HTTPException, Request, UploadFile
 from fastapi.middleware.cors import CORSMiddleware
-from fastapi.responses import FileResponse, HTMLResponse
+from fastapi.responses import FileResponse, HTMLResponse, Response
 from fastapi.staticfiles import StaticFiles
 from openpyxl import load_workbook
 from pydantic import BaseModel, Field
@@ -42,6 +42,11 @@ app.add_middleware(
 
 LEGACY_STATIC_DIR = LEGACY_DIR / "static"
 INCOMING_FILES_DIR = BASE_DIR / "incoming-files"
+INCOMING_SERVED_DIR = INCOMING_FILES_DIR / "served"
+INCOMING_REFERENCE_DIR = INCOMING_FILES_DIR / "reference"
+BUSINESS_DASHBOARD_DIR = INCOMING_FILES_DIR / "사업관리대장"
+BUSINESS_LEDGER_SERVED_DIR = INCOMING_SERVED_DIR / "ledger"
+BUSINESS_LEDGER_INDEX_PATH = BUSINESS_LEDGER_SERVED_DIR / "index.html"
 FIXED_OFFICE_SOURCE_KEY = "technical-development-center"
 FIXED_OFFICE_CONFIGS = {
     "technical-development-center": {
@@ -61,6 +66,7 @@ FIXED_OFFICE_CONFIGS = {
     },
 }
 _fixed_office_cache: dict[str, dict[str, object]] = {}
+BUSINESS_LEDGER_DEFAULT_SOURCE_KEY = "business_ledger_default"
 AUTH_DEFAULT_PASSWORD = "1111"
 AUTH_PASSWORD_ITERATIONS = 390000
 AUTH_SESSION_HOURS = 12
@@ -82,6 +88,66 @@ MH_HEADER_ORDER = [
     "사업 종류", "연장근무 프로젝트 코드", "연장근무 프로젝트명", "연장근무 서브코드", "연장근무 시간(실제)", "연장근무 시간(가공)"
 ]
 
+def sync_default_business_ledger_source(cur) -> None:
+    cur.execute("SELECT to_regclass('public.integration_binary_sources') IS NOT NULL AS table_exists")
+    row = cur.fetchone()
+    table_exists = bool(row["table_exists"]) if row is not None else False
+    if not table_exists:
+        return
+    candidates = [
+        BUSINESS_LEDGER_SERVED_DIR / "사업관리대장-1.xlsx",
+        BUSINESS_DASHBOARD_DIR / "사업관리대장-1.xlsx",
+        BUSINESS_DASHBOARD_DIR / "사업관리 대장-1.xlsx",
+        BUSINESS_DASHBOARD_DIR / "사업관리대장.xlsx",
+        BUSINESS_DASHBOARD_DIR / "사업관리 대장.xlsx",
+    ]
+    source_path = next((candidate for candidate in candidates if candidate.exists()), None)
+    if source_path is None:
+        return
+    content = source_path.read_bytes()
+    content_sha256 = hashlib.sha256(content).hexdigest()
+    meta_json = {
+        "byte_size": len(content),
+        "source_path": str(source_path),
+        "synced_from": "startup",
+    }
+    cur.execute(
+        """
+        INSERT INTO integration_binary_sources (
+            source_key, source_name, filename, mime_type, content, content_sha256, meta_json, imported_at
+        )
+        VALUES (%s, %s, %s, %s, %s, %s, %s::jsonb, NOW())
+        ON CONFLICT (source_key) DO UPDATE
+        SET source_name = EXCLUDED.source_name,
+            filename = EXCLUDED.filename,
+            mime_type = EXCLUDED.mime_type,
+            content = EXCLUDED.content,
+            content_sha256 = EXCLUDED.content_sha256,
+            meta_json = EXCLUDED.meta_json,
+            imported_at = NOW()
+        WHERE integration_binary_sources.content_sha256 IS DISTINCT FROM EXCLUDED.content_sha256
+           OR integration_binary_sources.filename IS DISTINCT FROM EXCLUDED.filename
+           OR integration_binary_sources.mime_type IS DISTINCT FROM EXCLUDED.mime_type
+           OR integration_binary_sources.meta_json IS DISTINCT FROM EXCLUDED.meta_json
+        """,
+        (
+            BUSINESS_LEDGER_DEFAULT_SOURCE_KEY,
+            "사업관리대장 기본 원본",
+            source_path.name,
+            "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+            content,
+            content_sha256,
+            json.dumps(meta_json, ensure_ascii=False),
+        ),
+    )
+
+
+app.mount(
+    "/integrations/ledger-assets",
+    StaticFiles(directory=str(BUSINESS_LEDGER_SERVED_DIR), check_dir=False),
+    name="integration-ledger-assets",
+)
+
 
 class MemberPayload(BaseModel):
     id: int | None = None
@@ -3910,6 +3976,7 @@ def startup() -> None:
     init_db()
     with get_conn() as conn:
         with conn.cursor() as cur:
+            sync_default_business_ledger_source(cur)
             sync_auth_users_from_members(cur)
         conn.commit()
 
@@ -3939,6 +4006,37 @@ def health() -> dict[str, object]:
     }
 
 
+@app.get("/api/integration/business-ledger-default")
+def integration_business_ledger_default() -> Response:
+    with get_conn() as conn:
+        with conn.cursor() as cur:
+            cur.execute(
+                """
+                SELECT filename, mime_type, content
+                FROM integration_binary_sources
+                WHERE source_key = %s
+                ORDER BY imported_at DESC
+                LIMIT 1
+                """,
+                (BUSINESS_LEDGER_DEFAULT_SOURCE_KEY,),
+            )
+            row = cur.fetchone()
+    if not row:
+        raise HTTPException(status_code=404, detail="Business ledger default source not found.")
+    filename = str(row["filename"] or "사업관리대장-1.xlsx")
+    headers = {
+        "Content-Disposition": 'inline; filename="business-ledger-default.xlsx"',
+        "X-Source-Filename": "business-ledger-default.xlsx",
+        "Cache-Control": "no-store, no-cache, must-revalidate, max-age=0",
+        "Pragma": "no-cache",
+    }
+    return Response(
+        content=bytes(row["content"]),
+        media_type=str(row["mime_type"] or "application/octet-stream"),
+        headers=headers,
+    )
+
+
 @app.post("/api/auth/login")
 def auth_login(
     request: Request,
@@ -4500,15 +4598,30 @@ def legacy_organization_backup() -> FileResponse:
 
 @app.get("/integrations/payment")
 def integration_payment() -> FileResponse:
-    target = INCOMING_FILES_DIR / "payment.html"
+    # 8081 phase-1 cleanup: integration HTML is served only from incoming-files/served.
+    target = INCOMING_SERVED_DIR / "payment.html"
     if not target.exists():
         raise HTTPException(status_code=404, detail="Payment integration file not found.")
     return FileResponse(target)
 
 
+@app.get("/integrations/ledger")
+def integration_ledger() -> FileResponse:
+    # #21 phase-1: runtime no longer decodes reference wrapper HTML. Serve the promoted
+    # ledger entry file from incoming-files/served/ledger only.
+    target = BUSINESS_LEDGER_INDEX_PATH
+    if not target.exists():
+        raise HTTPException(status_code=404, detail="Business ledger integration file not found.")
+    response = FileResponse(target)
+    response.headers["Cache-Control"] = "no-store, no-cache, must-revalidate, max-age=0"
+    response.headers["Pragma"] = "no-cache"
+    return response
+
+
 @app.get("/integrations/mh")
 def integration_mh() -> FileResponse:
-    target = INCOMING_FILES_DIR / "mh.html"
+    # Keep the served path explicit so comparison/reference copies are never picked up by accident.
+    target = INCOMING_SERVED_DIR / "mh.html"
     if not target.exists():
         raise HTTPException(status_code=404, detail="MH integration file not found.")
     return FileResponse(target)

docs/DEVELOPMENT_HISTORY.md

@@ -228,10 +228,354 @@
 
 - [HISTORY_ASOF_DB_PLAN.md](/home/hyunho/projects/mh-dashboard-organization/docs/HISTORY_ASOF_DB_PLAN.md)
 
+## 12. 2026-04-01 구조 안정화, DB 가시화, 자리배치도 정리
+
+### 왜 이 작업을 했는가
+
+이번 작업의 목적은 새 기능을 더 붙이기 전에, 지금까지 쌓인 구조를 먼저 안정적으로 정리하는 것이었다.
+겉으로 보기에는 화면이 어느 정도 동작하고 있었지만, 실제 내부는 다음과 같은 위험이 있었다.
+
+- 화면마다 구현 방식이 달라서 어디를 수정해야 하는지 바로 알기 어려움
+- 원본 참고 파일과 실제 서비스 파일이 섞여 있어, 작업할수록 다시 꼬일 가능성이 큼
+- DB는 이미 중요한 역할을 하고 있었지만, 비개발자 입장에서는 "정말 저장이 되고 있는가", "무엇이 들어 있는가"를 직접 확인하기 어려움
+- 구조를 건드릴 때 사업관리대장처럼 예상하지 못한 회귀가 생길 수 있었음
+
+즉, 이번 작업은 "새 기능 추가"보다 "앞으로 기능을 안전하게 추가할 수 있는 바닥공사"에 가까웠다.
+
+### 무엇을 바꿨는가
+
+이번에는 크게 다섯 가지 축으로 정리했다.
+
+1. 디자인과 화면 구조 기준 정리
+2. 실제 서비스 코드와 참고 원본 파일 분리
+3. 백엔드 라우트 구조 분리
+4. DB 상태를 눈으로 볼 수 있는 운영 화면 추가
+5. 자리배치도 실사용성 개선과 회귀 방지 장치 추가
+
+이 작업은 단순 정리처럼 보일 수 있지만, 실제로는 "어디가 진짜 기준인지"를 다시 세우는 과정이었다.
+
+추가로, 사용자가 실제로 가장 자주 보는 상단 탭 경험도 함께 다시 손봤다.
+이번에 정리한 상단 주요 화면은 다음과 같다.
+
+- 사업관리대장
+- 프로젝트별 분석
+- 팀/개인별 분석
+- 조직현황
+
+이 네 화면은 이전까지는 각각 따로 발전해 온 흔적이 강했다.
+즉, 같은 시스템 안에 있지만 화면마다 표정이 달랐고, 어떤 화면은 오래된 파란 톤이 남아 있었고, 어떤 화면은 새 스타일이 일부만 적용되어 있었다.
+이번에는 이 네 화면을 "각자 따로 만들어진 페이지"가 아니라 "하나의 대시보드 안에 있는 연결된 기능"처럼 보이도록 맞추는 작업도 함께 진행했다.
+
+### 리팩토링을 왜 했는가
+
+기존에는 하나의 파일이나 하나의 화면이 너무 많은 역할을 동시에 맡고 있었다.
+예를 들어 백엔드 메인 파일은 인증, 멤버, 통합 데이터, 정적 파일 서빙, 자리배치도까지 한곳에 몰려 있었고, 프런트도 화면에 따라 원본 파일을 직접 쓰는 곳과 override를 덧씌우는 곳이 섞여 있었다.
+
+이 구조는 처음엔 빠르게 화면을 올리는 데 도움이 되지만, 일정 시점이 지나면 문제가 생긴다.
+
+- 작은 수정이 예상치 못한 다른 화면에 영향을 줄 수 있음
+- 회귀 원인을 찾는 데 시간이 오래 걸림
+- 새 작업자가 들어오면 전체 구조를 이해하기 어려움
+- 특정 파일이 "원본인지", "실행본인지", "참고용 복사본인지" 헷갈리게 됨
+
+그래서 이번에는 "기능을 더 붙이기 전에 구조를 분리하는 것"을 우선했다.
+
+### 리팩토링을 어떻게 진행했는가
+
+#### 1. 실제 서비스 코드와 참고 원본을 분리
+
+사업관리대장, 프로젝트별 분석, 팀/개인별 분석은 처음엔 원본 파일, 참고 파일, 실제 서비스 파일이 섞여 있는 상태였다.
+이 상태에서는 수정할 때마다 "지금 내가 만지는 파일이 실제 서비스에 반영되는 파일이 맞는가"를 계속 확인해야 했다.
+
+그래서 다음 기준으로 재정리했다.
+
+- `reference`: 비교와 복구를 위한 참고 원본
+- `served`: 실제 서비스가 읽는 런타임 파일
+- `frontend/apps/*`: 앞으로 수정해야 하는 앱 소스
+
+특히 `ledger`, `payment`, `team` 화면은 모두 `app source -> publish -> served` 구조로 다시 맞췄다.
+이 의미는 다음과 같다.
+
+- 작업자는 원본 참고 파일을 직접 수정하지 않는다
+- 앱 소스에서 수정한다
+- publish 스크립트로 실제 서비스 파일을 만든다
+- 백엔드는 이 실제 서비스 파일만 서빙한다
+
+이렇게 하면 나중에 유지보수할 때 "수정 원본"과 "실행 결과물"이 명확히 나뉜다.
+
+#### 2. 디자인 기준을 공통 SSOT로 승격
+
+이전에는 각 화면에 과거 파란 톤, 임시 색상, override 스타일이 섞여 있었다.
+그래서 어떤 화면은 새 디자인 규칙을 따르는데, 어떤 화면은 예전 색이 다시 튀어나오는 문제가 반복됐다.
+
+이번에는 이를 막기 위해 다음 기준을 승격했다.
+
+- `design-tokens.css`
+- `design-patterns.css`
+- `DESIGN_SSOT.md`
+
+즉, 앞으로 디자인 수정은 "이 화면만 예쁘게"가 아니라 "공통 디자인 규칙 안에서 일관되게" 하는 방향으로 정리했다.
+비개발자 관점에서는 "화면마다 조금씩 다른 앱"처럼 보이던 것을, "하나의 시스템처럼 보이게" 만드는 작업이었다고 볼 수 있다.
+
+이 과정에서 실제로 한 작업은 다음과 같다.
+
+- 사업관리대장, 프로젝트별 분석, 팀/개인별 분석, 조직현황의 메인 폭을 같은 기준으로 맞춤
+- 공통 카드, 버튼, KPI, 표, 팝업의 색과 대비를 비슷한 문법으로 정리
+- 과거 파란 계열이 다시 드러나는 부분을 찾아 공통 토큰 기준으로 재정리
+- 각 화면에서 "지금 당장 보기 좋게" 끝내지 않고, 앞으로도 같은 규칙을 따라갈 수 있도록 공통 패턴으로 승격
+
+특히 프로젝트별 분석과 팀/개인별 분석은 원래 화면 내부에 이전 스타일 흔적이 많이 남아 있었는데, 이번에는 이 부분을 단순 덮어쓰기보다 "기준 디자인을 바라보게 만드는 방향"으로 손봤다.
+
+#### 2-1. 왜 네 개 탭을 먼저 다시 맞췄는가
+
+이번 세션에서는 단순 리팩토링만 한 것이 아니다.
+사용자가 실제로 매일 보는 네 개 주요 탭의 경험을 먼저 안정화하는 것이 중요했다.
+
+그 이유는 다음과 같다.
+
+- 화면마다 스타일이 다르면 사용자는 기능이 다른 것보다 "시스템이 불안정하다"는 인상을 먼저 받음
+- 새 기능을 추가할 때마다 이전 스타일이 다시 나타나면, 작업 결과가 누적되지 않고 계속 되돌아감
+- 세미나나 설명 자리에서도 "정리되고 있다"는 느낌을 전달하려면, 먼저 눈에 보이는 화면이 하나의 제품처럼 보여야 함
+
+그래서 이번에는 단순히 코드 구조를 정리하는 것과 함께, 네 개 탭의 인상과 문법을 맞추는 작업도 같이 진행했다.
+
+#### 2-2. 사업관리대장은 어디까지 손봤는가
+
+사업관리대장은 이번 세션에서 가장 많은 변화가 있었던 화면 중 하나다.
+
+- 상단 탭에서 직접 열리도록 연결
+- 기본 로우데이터 엑셀과 연동
+- 원본 화면 구조를 참고해 연도 버튼, KPI, 본문 표, 상세 팝업까지 단계적으로 복원
+- 클릭 시 프로젝트 상세 정보를 열 수 있게 연결
+- 메인 화면과 상세 팝업 디자인을 현재 디자인 큐에 맞게 정리
+
+다만 중요한 점은, 이번에 맞춘 것은 "보이는 구조와 기본 기능"까지라는 것이다.
+세부 숫자와 집계 기준, 어떤 값이 어떻게 계산되는지는 원본 작성자 기준 확인이 필요해 후속으로 남겨 두었다.
+
+즉, 이번에는 사업관리대장을 "쓸 수 있는 상태"까지 올렸고, 다음 단계에서 "정확한 상태"로 맞출 준비를 끝낸 것이다.
+
+#### 2-3. 프로젝트별 분석과 팀/개인별 분석은 무엇이 바뀌었는가
+
+두 화면은 모두 이미 기능은 있었지만, 디자인과 유지보수 구조가 흔들리는 상태였다.
+
+이번에 바뀐 점은 다음과 같다.
+
+- 프로젝트별 분석
+  - 메인 표, KPI, 필터, 패널, 상세 강조 색을 공통 디자인 기준으로 재정리
+  - 실제 서비스 파일과 수정 원본의 기준을 명확히 분리
+- 팀/개인별 분석
+  - 배경, 카드, 보조 정보, 캘린더 note, 상태 표현 등을 공통 디자인 기준으로 재정리
+  - 과거 스타일 흔적을 줄이고, 앞으로도 같은 방식으로 고칠 수 있는 구조로 이동
+
+즉, 두 화면 모두 "이번 한 번 예쁘게 고친" 것이 아니라 "앞으로도 같은 기준으로 유지될 수 있게" 손봤다는 점이 중요하다.
+
+#### 2-4. 조직현황은 무엇이 바뀌었는가
+
+조직현황은 기존에도 중요한 화면이었지만, 스타일과 인터랙션이 다소 오래된 느낌으로 남아 있었다.
+
+이번에는 다음을 정리했다.
+
+- 상세 프로필, 수정 모달, 버튼, 카드, 탭, 통계 영역의 색과 대비 조정
+- 관리자 모드 버튼, 추가 버튼, 상세 정보 패널의 톤 정리
+- 자리배치도와 연결되는 미리보기 카드, 조직 구조 표현 가독성 개선
+
+즉, 조직현황은 단순 디자인 수정이 아니라 "관리자가 실제로 쓰는 화면"으로서 읽기 편하게 정리하는 방향으로 손봤다.
+
+#### 3. 백엔드 메인 파일의 역할 분리
+
+백엔드도 한 파일에 너무 많은 기능이 몰려 있었다.
+그래서 메인 파일에서 기능별 라우트를 분리했다.
+
+이번에 분리한 범위는 다음과 같다.
+
+- 시스템/서빙 라우트
+- 인증 라우트
+- 멤버/히스토리 라우트
+- 통합 데이터 라우트
+- 자리배치도/업로드 라우트
+
+이 작업을 통해 얻은 가장 큰 장점은 "문제가 났을 때 어디를 봐야 하는지가 빨라졌다"는 점이다.
+예전에는 메인 파일을 전체 검색해야 했다면, الآن은 인증 문제면 인증 파일을, 자리배치도 문제면 자리배치도 라우트 파일을 먼저 보면 된다.
+
+### DB 작업을 왜 했는가
+
+이번 세션에서 DB 작업을 한 이유는 "DB가 이상해서"가 아니라, "DB가 이미 중요한 역할을 하고 있는데 너무 안 보였다"는 점 때문이다.
+
+실제로는 이미 많은 데이터가 DB에 저장되고 있었다.
+
+- 구성원 정보
+- 자리배치도 정보
+- 통합 원본 적재 정보
+- 인증 정보
+- 이력 관련 테이블
+
+하지만 비개발자 입장에서는 이것이 잘 보이지 않았다.
+즉, "DB가 있다"고만 듣고 실제로 어떤 테이블이 있고 무슨 역할인지 보지 못하면, 운영 기준을 잡기 어렵다.
+
+그래서 이번에는 DB를 "보이지 않는 저장소"에서 "운영자가 확인할 수 있는 대상"으로 바꾸는 작업을 했다.
+
+### DB 작업을 어떻게 했는가
+
+#### 1. DB 상태 탭 추가
+
+허브 안에 `DB 상태` 탭을 만들었다.
+이 화면에서는 다음을 확인할 수 있다.
+
+- 전체 테이블 수
+- 등록 인원/재직 인원
+- 자리배치도 도면 현황
+- 핵심 운영 테이블과 전체 테이블 목록
+- 테이블별 간단 설명
+- 테이블 클릭 시 컬럼과 샘플 데이터 미리보기
+- CSV 다운로드
+
+즉, 이제는 SQL을 직접 몰라도 "어떤 데이터가 어디에 저장되는지"를 눈으로 볼 수 있다.
+
+#### 2. 테이블 역할 분류
+
+전체 테이블을 그냥 나열만 하면 오히려 더 복잡해 보이기 때문에, 역할별로 다시 분류했다.
+
+- 유지
+- 주의
+- 원본/추적
+- 정리 후보
+
+이 분류를 통해 "지금 DB가 너무 큰가?"라는 질문에 대해, 단순 개수 대신 역할 기준으로 판단할 수 있게 만들었다.
+
+#### 3. 불필요한 테이블과 과거 실험 흔적 정리
+
+이번에 실제로 확인해보니, 현재 코드에서 쓰지 않는 테이블이 하나 있었고, 과거 DXF 시도본도 많이 쌓여 있었다.
+
+그래서 다음 정리를 진행했다.
+
+- 미사용 테이블 `entity_change_events` 삭제
+- 과거 DXF 시도본 정리
+- 최신 DXF 1개와 실제 운영용 고정 도면 3개만 유지
+
+이 작업은 "DB를 줄였다"기보다 "운영에 필요한 것과 과거 흔적을 분리했다"는 의미에 가깝다.
+
+#### 4. 8080과 8081의 역할도 다시 정리
+
+이번 세션에서는 개발용 `8081`에서 검증된 코드 중, 안정적으로 승격 가능한 부분만 `8080` 기준 코드로 올리는 작업도 진행했다.
+
+여기서 중요한 원칙은 "통째로 덮어쓰기"가 아니라 "검증된 것만 선별 승격"이었다.
+
+즉 다음 원칙을 지켰다.
+
+- `8081`은 계속 작업과 검증을 위한 공간으로 유지
+- `8080`은 공개 기준으로 유지
+- 디자인 SSOT, 앱 소스 구조, 런타임 서빙 구조처럼 안정성이 확인된 부분만 `total`로 승격
+- DB 자체는 함부로 합치지 않고, 코드와 구조만 먼저 정리
+
+이렇게 해야 운영 기준을 흔들지 않으면서도, 개선된 구조를 실제 기준 코드에 반영할 수 있다.
+
+### 무엇이 개선되었는가
+
+이번 작업으로 개선된 점은 매우 명확하다.
+
+#### 1. 유지보수 포인트가 분명해졌다
+
+예전에는 같은 기능을 수정해도 어디를 건드려야 하는지 여러 파일을 동시에 의심해야 했다.
+지금은 앱 소스, 서비스 파일, 참고 원본의 역할이 나뉘어서 수정 위치가 명확해졌다.
+
+#### 2. 화면 회귀를 더 빨리 잡을 수 있게 됐다
+
+사업관리대장 데이터가 한 번 끊겼을 때 원인은 DB 문제가 아니라, 한글 파일명을 응답 헤더에 그대로 넣으면서 생긴 인코딩 오류였다.
+이런 문제는 구조가 정리돼 있지 않으면 찾는 데 오래 걸린다.
+
+이번에는 원인을 빠르게 좁혀서 복구했고, 같은 문제가 다시 생기지 않도록 `8081` smoke check 스크립트도 추가했다.
+즉, 이제는 구조를 바꾼 뒤 바로 핵심 화면과 API를 빠르게 점검할 수 있다.
+
+#### 3. DB를 설명 가능한 상태로 만들었다
+
+이전에는 "DB가 있다"는 사실만 있었고, 실제로 어떤 상태인지 보기 어려웠다.
+이제는 운영자가 DB 상태를 화면으로 확인하고, 테이블을 눌러 실제 샘플 데이터를 볼 수 있다.
+세미나나 내부 설명 자리에서도 훨씬 설명하기 쉬운 상태가 됐다.
+
+#### 4. 자리배치도 기능이 실사용 방향으로 조금 더 진전됐다
+
+자리배치도에서는 다음이 개선됐다.
+
+- 클릭한 인원의 상위 조직 트리 표시
+- 검색 카드 동작 정리
+- 인원 카드 정보 구조 정리
+- 비관리자 모드 재렌더 안정화
+- 미배치/배치 상태 시각화 기준 정리 준비
+- 팀 구역 오버레이 기능 시도와 요구사항 정리
+
+즉, 단순히 "보이는 화면"이 아니라, 실제 조직과 사람을 읽기 쉬운 화면으로 한 걸음 더 나아갔다.
+
+#### 5. 회귀 방지 체계를 붙였다
+
+이번 세션에서 중요한 개선 중 하나는 "문제가 생긴 뒤 찾는 방식"에서 "문제가 생겼는지 바로 확인하는 방식"으로 한 걸음 이동한 점이다.
+
+이를 위해 `8081` smoke check 스크립트를 추가했다.
+이 스크립트는 다음을 한 번에 점검한다.
+
+- 서버 health
+- DB 상태 화면
+- 사업관리대장 기본 원본 API
+- 프로젝트별 분석
+- 팀/개인별 분석
+- 사업관리대장
+- 조직현황 연결
+
+즉, 구조를 고친 뒤 "겉으로는 멀쩡해 보이는데 실제로는 한 기능이 깨져 있는 상태"를 빨리 잡을 수 있게 된 것이다.
+
+### 오늘 확인된 문제와 한계
+
+이번 작업이 모든 것을 끝낸 것은 아니다.
+오히려 구조를 정리하면서, 앞으로 무엇을 더 손봐야 하는지도 더 분명해졌다.
+
+#### 1. 사업관리대장 세부 데이터 정합성은 아직 보류
+
+사업관리대장은 디자인과 기본 기능 연결은 올라왔지만, 세부 수치와 표출 규칙은 원본 작성자와 기준을 맞춰야 한다.
+즉, "대충 맞아 보이는 수준"이 아니라 "원본 의도와 동일한 수준"으로 맞추려면 담당자 확인이 필요하다.
+
+#### 2. 자리배치도 `#7`은 아직 재작업 필요
+
+팀 구역 오버레이 기능은 의도 자체는 맞게 해석했고 데이터도 들어가지만, 화면에서 반짝 나타났다가 사라지는 문제가 남아 있다.
+즉, 기능 방향은 맞지만 렌더링 타이밍이나 레이어 처리에서 다시 손봐야 한다.
+
+#### 3. 조직현황은 아직 앱 구조로 완전히 승격되지 않음
+
+`ledger`, `payment`, `team`은 앱 소스 구조로 정리했지만, 조직현황은 아직 레거시 구조를 유지하고 있다.
+장기적으로는 이것도 같은 기준으로 승격하는 것이 맞다.
+
+### 앞으로 남은 목표
+
+이번 작업 이후의 목표는 다음과 같다.
+
+#### 1. 사업관리대장 기준 정렬 후 정합성 보정
+
+원본 작성자와 함께 세부 데이터 표출 규칙, KPI 집계 방식, 상세 팝업 기준을 확인한 뒤 정확도를 맞춘다.
+
+#### 2. 자리배치도 `#7`, `#8` 완성
+
+- 팀 구역 오버레이를 안정적으로 보이게 수정
+- 배치/미배치 시각 규칙 정리
+- 검색과 클릭 시 정보 노출 방식 마무리
+
+#### 3. 백엔드 정리 후속
+
+라우트 분리는 많이 진행됐지만, 장기적으로는 도메인 로직까지 더 분리해서 유지보수성을 높일 필요가 있다.
+
+#### 4. DB 운영 문서와 상태 화면 고도화
+
+지금은 DB를 "볼 수 있게 만든" 단계다.
+앞으로는 화면별 데이터 흐름, 적재 이력, 원본 로우데이터 확인 기능까지 더 강화하면 운영 설명력이 더 올라간다.
+
+#### 5. 네 개 주요 탭의 공통 문법을 계속 지켜야 한다
+
+이번에 디자인과 구조를 다시 맞췄다고 해서 끝난 것은 아니다.
+앞으로 새 기능을 넣을 때도 각 화면이 제각각 다른 방식으로 다시 흩어지지 않게 유지해야 한다.
+
+즉, 이번 작업의 진짜 성과는 "한 번 예쁘게 고쳤다"가 아니라 "앞으로도 같은 방식으로 고칠 수 있는 기준을 세웠다"는 데 있다.
+
 ## Next Focus
 
-- `#2` 영속성 운영 검증과 문서 기준 정리
+- 사업관리대장 원본 담당자와 세부 데이터 규칙 정렬
+- 자리배치도 `#7`, `#8` 재작업 및 마무리
 - 권한 제어와 mock login 정리
 - `#9` as-of date 기반 history 구조 설계 및 점진적 도입
-- 자리배치도 조직 트리, 나머지 사무실 도면 등 실사용 기능 고도화
+- 조직현황의 장기적 앱 구조 승격 검토
-- 프로젝트별 분석의 남은 소수점/분류 오차 정리

docs/DEV_PROD_DB_PROTOCOL.md

@@ -187,7 +187,7 @@ docker compose -p mh-dashboard-organization-dev --env-file .env -f docker-compos
 - 로컬 전용 디자인 참고 자산 복사
   - `incoming-files/sample style.css`
   - `incoming-files/260320.html`
-  - `incoming-files/사업관리대장/`
+  - `incoming-files/reference/ledger/`
   - `incoming-files/1.png`
   - `incoming-files/seat/center_chair_people_map(2).html`
 

docs/NEXT_SESSION_CHECKPOINT.md

@@ -2,193 +2,152 @@
 
 ## Current Base
 
-- branch: `total`
+- `8080` 공개 기준 브랜치: `total`
-- latest checked commit: `24852d4`
+- `8081` 작업 기준 브랜치: `work-8081`
-- main history doc: [DEVELOPMENT_HISTORY.md](/home/hyunho/projects/mh-dashboard-organization/docs/DEVELOPMENT_HISTORY.md)
+- `8080` 공개 기준 커밋: `637b390`
-- work rulebook: [WORK_RULEBOOK.md](/home/hyunho/projects/mh-dashboard-organization/docs/WORK_RULEBOOK.md)
+- `8081` worktree 경로: `/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081`
-- execution flow: [WORK_EXECUTION_FLOW.md](/home/hyunho/projects/mh-dashboard-organization/docs/WORK_EXECUTION_FLOW.md)
+- `8081` 실제 서빙 책임 맵: [architecture/8081_SERVING_MAP.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/architecture/8081_SERVING_MAP.md)
-- dev/prod protocol: [DEV_PROD_DB_PROTOCOL.md](/home/hyunho/projects/mh-dashboard-organization/docs/DEV_PROD_DB_PROTOCOL.md)
+- 메인 히스토리: [DEVELOPMENT_HISTORY.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/DEVELOPMENT_HISTORY.md)
-- regression checklist: [REGRESSION_CHECKLIST.md](/home/hyunho/projects/mh-dashboard-organization/docs/REGRESSION_CHECKLIST.md)
+- 작업 룰북: [WORK_RULEBOOK.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/WORK_RULEBOOK.md)
-- today prep note: [TODAY_WORK_PREP_2026-03-30.md](/home/hyunho/projects/mh-dashboard-organization/docs/TODAY_WORK_PREP_2026-03-30.md)
+- 실행 플로우: [WORK_EXECUTION_FLOW.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/WORK_EXECUTION_FLOW.md)
+- dev/prod DB 프로토콜: [DEV_PROD_DB_PROTOCOL.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/DEV_PROD_DB_PROTOCOL.md)
+- 회귀 체크리스트: [REGRESSION_CHECKLIST.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/REGRESSION_CHECKLIST.md)
 
 ## Mandatory Start Rule
 
-매일 아침 또는 그날의 첫 작업을 시작할 때는 코드를 수정하기 전에 반드시 아래 순서를 먼저 수행해야 한다.
+당일 첫 작업 전에는 아래 순서를 먼저 확인한다.
 
-1. Gitea 브랜치 상태 확인
+1. 브랜치 기준 확인
 2. 열린 이슈 확인
-3. [WORK_RULEBOOK.md](/home/hyunho/projects/mh-dashboard-organization/docs/WORK_RULEBOOK.md) 확인
+3. [WORK_RULEBOOK.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/WORK_RULEBOOK.md) 확인
 4. 이 문서 확인
-5. 현재 워크트리의 미푸시 커밋, 변경 파일, 미추적 파일 확인
+5. `git status`, 변경 파일, 미추적 파일 확인
 
 주의:
 
-- 위 절차를 확인하기 전에는 새 코드 작성이나 기존 코드 수정부터 시작하지 않는다.
+- `8080` 기준 코드는 직접 수정하지 않는다.
-- 커밋과 푸시는 자동으로 하지 않고, 사용자 지시가 있을 때만 수행한다.
+- 새 작업은 항상 `.dev-worktree-8081`에서 진행한다.
+- 커밋과 푸시는 사용자 지시가 있을 때만 수행한다.
 
-## What Was Finished
+## Confirmed Runtime Rule
 
-### Dashboard Integration
+- `8080`은 루트 workspace의 `total` 기준으로 유지한다.
+- `8081`은 `.dev-worktree-8081` + `work-8081` 기준으로만 수정한다.
+- `main`, `hyunho`는 보류 브랜치이며 현재 작업에 사용하지 않는다.
+- `8081` 변경을 `8080`에 올릴 때는 reviewed file diff 기준으로만 반영한다.
+- `8081` DB는 운영 정본이 아니라 `8080` 기준 검증용 복제본처럼 다룬다.
 
-- `조직 현황`, `프로젝트별 분석`, `팀/개인별 분석`, `자리배치도`를 하나의 허브에 통합
+## What Was Stabilized
-- `payment.html`, `mh.html`을 현재 프로젝트에 편입
-- 공통 헤더, 탭, 로그인 정보, 공통 기간 제어 구성
 
-### Integrated DB
+### Branch / Worktree Safety
 
-- `organization.xlsx`, `MH.xlsx`, `payment.csv`, `ptj.csv` 기반 통합 DB 구성
+- 기존 `8081` 작업본은 [`.dev-worktree-8081-backup-2026-04-01`](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081-backup-2026-04-01)로 보존
-- raw/staging/standard 성격의 구조를 PostgreSQL에 반영
+- 현재 [`.dev-worktree-8081`](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081)는 `work-8081` 기준으로 재생성
-- `members`, `seat_maps`, `seat_slots`, `seat_positions`
+- `8080` 루트 workspace는 그대로 두고 분리 운영
-- `integration_raw_*`, `integration_work_logs`, `integration_work_log_segments`, `integration_vouchers`
-- 프로젝트 카테고리 매핑 반영
 
-### Team / Member Analysis
+### 8081 Design / Serving Baseline
 
-- `omh.html` 원본 기준으로 계산식/카테고리/디자인 복원
+- 디자인 SSOT 토큰:
-- DB raw MH 데이터를 원본 입력 구조처럼 다시 공급하는 방식으로 정리
+  - [frontend/public/design-tokens.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/design-tokens.css)
+- 디자인 SSOT 패턴:
+  - [frontend/public/design-patterns.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/design-patterns.css)
+- 디자인 기준 문서:
+  - [architecture/DESIGN_SSOT.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/architecture/DESIGN_SSOT.md)
+- 로그인 기본 스타일은 [frontend/public/styles.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/styles.css) 기준으로 유지
+- `8081` 허브 전용 디자인은 [frontend/public/styles-8081-design.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/styles-8081-design.css)에서만 덮어씀
+- 조직현황은 [legacy/static/common.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/legacy/static/common.css), [legacy/static/organization.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/legacy/static/organization.css), [legacy/static/organization.js](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/legacy/static/organization.js)를 사용
+- 프로젝트별 분석 디자인은 [incoming-files/served/payment.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/served/payment.html) 내부에서 `design-tokens.css` + `design-patterns.css`를 참조
+- 프로젝트별 분석 수정 원본은 [frontend/apps/payment/index.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/apps/payment/index.html) 이고, 반영은 [scripts/publish_payment_app.sh](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/scripts/publish_payment_app.sh)로 한다.
+- 팀/개인별 분석 수정 원본은 [frontend/apps/team/index.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/apps/team/index.html) 이고, 반영은 [scripts/publish_team_app.sh](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/scripts/publish_team_app.sh)로 한다.
+- 사업관리대장 실제 서비스 코드는 [incoming-files/served/ledger](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/served/ledger) 기준으로 본다.
+- 사업관리대장 앱 소스 기준은 [frontend/apps/ledger](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/apps/ledger) 이고, 반영은 [scripts/publish_ledger_app.sh](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/scripts/publish_ledger_app.sh)로 한다.
+- 사업관리대장 상세 팝업 디자인 수정 원본은 [frontend/apps/ledger/assets/ledger-override.js](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/apps/ledger/assets/ledger-override.js) 기준으로 본다.
 
-### Project Analysis
+디자인 수정 우선순위:
 
-- `opayment.html` 원본 기준으로 화면 복원
+1. [frontend/public/design-tokens.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/design-tokens.css)
-- `payment.csv` 분류 우선, `ptj.csv` fallback 적용
+2. [frontend/public/design-patterns.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/design-patterns.css)
-- 연장근무는 `연장근무 시간(가공)` 기준으로 반영
+3. 화면별 실제 서빙 파일
-
-### Organization / Seat Map
-
-- 조직도 상세 프로필에 `재석위치` preview 연결
-- 관리자/비관리자 자리배치도 화면 분리
-- 저장 후 조직도와 비관리자 열람에 반영되도록 seat save 흐름 정리
-- seat persistence bug 수정
-  - 원인: `seat_positions_map_cell_idx`가 slot 기반 도면에도 적용됨
-  - 조치: `seat_slot_id IS NULL`인 grid map에만 적용되도록 수정
-
-### Member Data Governance
-
-- 이름 alias, 퇴사 제외, 조직 override를 DB 테이블 기반으로 전환
-- 사용 테이블:
-  - `member_aliases`
-  - `member_retirements`
-  - `member_overrides`
-
-### Auth Baseline
-
-- 실제 로그인 API 연결 완료
-- 프런트 로그인 화면이 `/api/auth/login` 사용
-- 세션/로그아웃/세션 조회 API 구성 완료
-- 사용 테이블:
-  - `auth.users`
-  - `auth.sessions`
-  - `auth.login_audit_logs`
-- 현재 남은 범위:
-  - mock login 정리
-  - 역할별 권한 체크 적용
-  - 쓰기 API 보호 범위 정리
-
-### External Access
-
-- WSL 내부 8080 리슨 확인
-- 현재 다른 PC에서 접속 확인
-- 현재 기준 주소:
-  - `http://172.16.40.144:8080`
-
-## Important Runtime Notes
-
-### Dev / Prod Protocol
-
-- 코드 선행은 `8081`, 공개 반영은 `8080`
-- 데이터 정본은 `8080` DB
-- `8081` DB는 독립 정본이 아니라 `8080` 기준 복제본처럼 관리해야 함
-- `8081` 코드는 `.dev-worktree-8081` 기준으로 유지
-- 조직도, 멤버, 자리배치 검증 전에는 `DEV_PROD_DB_PROTOCOL.md`를 먼저 확인
-- 기능 수정 후 완료 판단은 `REGRESSION_CHECKLIST.md`를 기준으로 해야 함
-- 빠른 재시작은 `./scripts/start_local_dashboards.sh`
-
-### Seat Map Save
-
-- 저장이 안 되면 먼저 backend 로그에서 `PUT /api/seat-maps/{id}/layout` 상태코드 확인
-- 과거 핵심 장애는 DB 인덱스 충돌이었다
-- 현재 저장 구조는:
-  - `seat_positions`
-  - `members.seat_label`
-  둘 다 같이 갱신
-
-### External Access
-
-- Windows LAN IP가 바뀌면 접속 주소가 바뀔 수 있음
-- WSL IP가 바뀌면 `portproxy connectaddress`를 다시 맞춰야 함
-- 다음 확인 명령:
-  - Windows: `ipconfig`
-  - WSL: `hostname -I`
-  - Windows: `netsh interface portproxy show all`
-
-## Open Issues
-
-- `#2` 백엔드 영속 저장 구조 운영 마무리
-- `#3` 사무실 좌석 배치도 조회 및 관리자 편집 기능 고도화
-- `#5` 실제 인증 체계 전환
-- `#7` 자리배치도 팀별 색상 오버레이 표시
-- `#8` 자리배치도 좌석 클릭 시 개인 상위 조직 트리 표시
-- `#9` 조직도·자리배치도 변경 이력 버전 누적 저장
-
-현재 해석:
-- `#6`은 코드 기준 사실상 완료 상태이며 Gitea 정리 대상
-- `#5`는 "로그인 구현"보다 "권한 제어 마무리"가 핵심
-- `#2`의 기존 "스냅샷 검증" 범위는 현재 코드와 불일치하므로 범위 재정의 필요
-
-## Unfinished Ideas Discussed Today
-
-### Seat Map UX
-
-- 자리배치도 내 인원 등록 시 팀별 색상 표시
-- 좌석 클릭 시 본인까지의 상위 조직 트리 표시
-- 나머지 사무실 2개 도면 추가
-  - `한맥빌딩 7층`
-  - `한맥빌딩 6층`
-- 비관리자 열람 화면 품질 추가 점검
-
-### History / Versioning
-
-- 조직도와 자리배치도 수정 이력을 버전 누적형으로 저장
-- 원본 DB와 별도의 history/version 구조 설계
-- `valid_from`, `valid_to` 기반 시점 조회(as-of date) 구조 적용
-- 날짜 또는 revision label 기준으로 버전 묶음 관리
-- 상세 설계 문서:
-  - [HISTORY_ASOF_DB_PLAN.md](/home/hyunho/projects/mh-dashboard-organization/docs/HISTORY_ASOF_DB_PLAN.md)
 
 주의:
-- 현재 코드에는 조직도/자리배치도 버전 이력 기능이 아직 없음
-- 월간 스냅샷 방향은 범위에서 제외
 
-### Project Analysis Accuracy
+- `incoming-files/sample style.css`는 참고 기준이지만 직접 런타임 수정 파일이 아니다.
+- `incoming-files` 원본/reference 파일을 먼저 고치지 않는다.
+- 새 디자인 수정은 먼저 토큰/패턴 파일에서 해결 가능한지 확인한 뒤, 불가피할 때만 화면별 파일에 내린다.
 
-- 총합은 거의 맞았지만 일부 프로젝트 단위 소수점/분류 오차는 추가 정밀 보정 필요
+### 1차 구조 정리 진행분
-- `opayment` 기준으로 특정 프로젝트 차이를 계속 줄여야 함
 
-### Auth / Permission
+- 이슈 기준:
+  - `#14` 전체 구조 정리 umbrella
+  - `#18` 1차: 파일 책임 맵 정리 및 프런트 서빙 경로 정돈
+  - `#19` 2차: 백엔드 라우터/서빙 책임 분리
+  - `#20` 3차: worktree/스크립트/문서 정리
+- 책임 맵 문서 추가:
+  - [architecture/8081_SERVING_MAP.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/architecture/8081_SERVING_MAP.md)
+- `/integrations/payment`, `/integrations/mh`의 실제 서빙 파일을 분리:
+  - [incoming-files/served/payment.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/served/payment.html)
+  - [incoming-files/served/mh.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/served/mh.html)
+- 기존 [incoming-files/payment.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/payment.html), [incoming-files/mh.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/mh.html)은 비교/복구용 복사본으로 당분간 유지
+- backend 서빙 경로는 [backend/app/main.py](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/backend/app/main.py)에서 `incoming-files/served/*`를 보도록 정리 시작
 
-- mock login을 개발용 fallback 수준으로 제한하거나 제거
+## Current Actual Serving Map
-- 역할별 접근 제어 정리
+
-- 조직도/자리배치도/분석 화면 권한 경계 재정리
+- `/`:
+  - [frontend/public/index.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/index.html)
+- `/styles.css`:
+  - [frontend/public/styles.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/styles.css)
+- `/styles-8081-design.css`:
+  - [frontend/public/styles-8081-design.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/styles-8081-design.css)
+- `/legacy/organization`:
+  - [legacy/static/DashBoard-organization.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/legacy/static/DashBoard-organization.html)
+- `/integrations/payment`:
+  - [incoming-files/served/payment.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/served/payment.html)
+- `/integrations/ledger`:
+  - [incoming-files/served/ledger/index.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/served/ledger/index.html)
+- `/integrations/mh`:
+  - [incoming-files/served/mh.html](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/served/mh.html)
+
+## Cross Checks Last Confirmed
+
+- `8080`: `curl http://localhost:8080/api/health` 정상
+- `8081` dev 컨테이너: proxy/backend/frontend/db `healthy`
+- `8081` backend 내부 확인:
+  - `/api/health` 200
+  - `/legacy/organization` 200
+  - `/integrations/payment` 200
+  - `/integrations/ledger` 200
+  - `/integrations/mh` 200
+- `incoming-files/served` 내 실제 서빙 파일 존재 확인
+
+주의:
+
+- Codex 터미널 세션에서는 `curl http://localhost:8081`가 간헐적으로 실패할 수 있다.
+- 이 경우 브라우저 확인 또는 컨테이너 내부 라우트 확인을 기준으로 판단한다.
+
+## Open Issues Relevant Now
+
+- `#14` 누적된 임시 로직 정리 및 중복 코드 제거
+- `#16` 사업관리대장 메인 연동 및 기본 원본 DB화
+- `#17` 8081 분리 worktree 기동 절차와 로컬 디자인 자산 복제 고정
+- `#18` 8081 파일 책임 맵 정리 및 프런트 서빙 경로 정돈
+- `#19` 8081 백엔드 라우터/서빙 책임 분리
+- `#20` 8081 worktree 준비 스크립트·문서·운영 규칙 정리
+- `#21` reference 의존 제거 및 8081 실제 서비스 코드 독립화
 
 ## Recommended Next Work Order
 
-1. `#2` 범위를 현재 코드 기준으로 재정의하고 영속성 운영 검증 완료
+1. `#21` 이후 기준으로 실제 서비스 파일과 reference 파일 경계를 유지
-2. `#5`에서 권한 체크, mock login 정리, 쓰기 API 보호 적용
+2. 사업관리대장 세부 데이터 정합성 보정
-3. `8081` DB를 `8080` 정본 기준으로 동기화하는 반복 가능한 절차 마련
+3. 그 다음 화면별 앱 구조 승격 검토
-4. `#9`를 as-of date 기반 history 구조로 설계 후 `members`, `seat_positions` 부터 이력화
+4. 필요 시 `#19`, `#20` 잔여 정리 항목 재평가
-5. 그 다음 `#8`, 나머지 도면 추가, `#7`, 프로젝트 분석 오차 보정 순으로 진행
 
 ## Quick Resume Prompt
 
 다음 세션 시작 시 아래 기준으로 이어가면 된다.
 
-- 브랜치 `total`에서 시작
+- `8080` 기준은 `total`
-- 최근 커밋 `1d15cf9` 확인
+- `8081` 작업은 `work-8081` + `.dev-worktree-8081`
-- `docs/DEVELOPMENT_HISTORY.md`
+- 먼저 [WORK_RULEBOOK.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/WORK_RULEBOOK.md), [NEXT_SESSION_CHECKPOINT.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/NEXT_SESSION_CHECKPOINT.md), [architecture/8081_SERVING_MAP.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/architecture/8081_SERVING_MAP.md) 확인
-- `docs/NEXT_SESSION_CHECKPOINT.md`
+- 디자인 수정이면 [frontend/public/design-tokens.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/design-tokens.css), [frontend/public/design-patterns.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/design-patterns.css), [architecture/DESIGN_SSOT.md](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/docs/architecture/DESIGN_SSOT.md) 먼저 확인
-- `docs/DEV_PROD_DB_PROTOCOL.md`
+- 현재 구조 독립화 기준 이슈는 `#21`
-- `docs/REGRESSION_CHECKLIST.md`
+- 작업 전 `git status`, dev 컨테이너 상태, `/api/health`, `/legacy/organization`, `/integrations/payment`, `/integrations/ledger`, `/integrations/mh`를 먼저 확인
-- `docs/HISTORY_ASOF_DB_PLAN.md`
-- Gitea 이슈 `#2`, `#5`, `#9`
-
-그리고 먼저 현재 외부 접속, 자리배치 저장, 실제 로그인 동작을 확인한 뒤 다음 기능 개발로 넘어간다.

docs/WORK_EXECUTION_FLOW.md

@@ -40,6 +40,8 @@
 - 기능 검증 기준: `8081`
 - 사업관리대장 디자인 기준: `MH 통합 대시보드_260320.html`
 - 허브 공통 시각 언어 기준: `sample style.css`
+- 런타임 디자인 토큰 기준: `frontend/public/design-tokens.css`
+- 런타임 디자인 패턴 기준: `frontend/public/design-patterns.css`
 - 현재 작업 지시 기준: 연결된 Gitea 이슈
 
 작업 시작 전에 먼저 정해야 하는 질문:
@@ -51,6 +53,14 @@
 
 이걸 모르고 코드를 건드리면 높은 확률로 엉뚱한 파일을 수정하게 된다.
 
+디자인 작업 추가 규칙:
+
+- 디자인 수정은 항상 `design-tokens.css`와 `design-patterns.css`를 먼저 확인한다.
+- 색/패널/버튼/테이블/팝업이 공통 규칙으로 해결 가능한지 먼저 본다.
+- 해결 가능하면 화면별 파일을 고치지 않고 토큰/패턴 파일에서 수정한다.
+- 화면별 실제 서빙 파일은 마지막 단계에서만 조정한다.
+- 원본/reference 파일은 비교용이지 직접 수정 우선 대상이 아니다.
+
 ## 2. 이슈 생성 또는 연결
 
 작업은 이슈 없이 하지 않는다.

docs/WORK_RULEBOOK.md

@@ -218,6 +218,26 @@ mock, fallback, hotfix, 임시 우회 로직은 허용할 수 있다.
 
 ## Rule 13. 8081 Must Start From The Isolated Worktree
 
+`8081` 작업은 항상 `.dev-worktree-8081` 기준으로 시작한다.
+
+세부 규칙:
+
+- 디자인 작업도 예외가 아니다.
+- 허브/조직현황/프로젝트별 분석/사업관리대장 수정 전에 현재 실제 서빙 파일과 SSOT 파일을 먼저 확인한다.
+
+디자인 작업 강제 우선순위:
+
+1. `frontend/public/design-tokens.css`
+2. `frontend/public/design-patterns.css`
+3. `docs/architecture/DESIGN_SSOT.md`
+4. 그 다음 화면별 실제 서빙 파일
+
+금지:
+
+- reference/original 파일을 먼저 수정하기
+- 예전 파란톤/indigo/slate 계열을 새 기본값으로 다시 넣기
+- 토큰/패턴으로 해결 가능한 문제를 화면별 임시 하드코딩으로 처리하기
+
 `8081` 작업용은 포트만 다른 복제 서버가 아니라, 코드 소스까지 분리된 전용 worktree여야 한다.
 
 세부 규칙:

docs/architecture/8081_SERVING_MAP.md

@@ -0,0 +1,112 @@
+# 8081 Serving Map
+
+## Purpose
+
+이 문서는 `8081` 작업용에서 어떤 URL이 어떤 파일을 실제로 읽는지 고정하기 위한 책임 맵이다.
+이번 1차 정리의 목표는 기능 변경이 아니라 `실제 서빙 파일`, `공통 기본 스타일`, `8081 전용 오버라이드`, `참고 원본 자산`의 경계를 분명히 하는 것이다.
+
+## Runtime Entry Points
+
+- 허브 엔트리: `/`
+  - 파일: `frontend/public/index.html`
+- 허브 공통 스크립트:
+  - 파일: `frontend/public/app.js`
+- 허브 공통 기본 스타일:
+  - 파일: `frontend/public/styles.css`
+- 허브 8081 전용 디자인 오버라이드:
+  - 파일: `frontend/public/styles-8081-design.css`
+
+## Login Rules
+
+- 로그인 화면 기본 구조와 스타일은 `8080` 공통 기준을 따른다.
+- 로그인 기본 스타일은 `frontend/public/styles.css`에서만 정의한다.
+- `frontend/public/styles-8081-design.css`에는 로그인 관련 셀렉터를 넣지 않는다.
+
+## Legacy Organization
+
+- URL: `/legacy/organization`
+- HTML 파일:
+  - `DashBoard-organization.html`
+- 정적 자산:
+  - `legacy/static/common.css`
+  - `legacy/static/organization.css`
+  - `legacy/static/organization.js`
+
+## Integration Screens
+
+- URL: `/integrations/payment`
+  - 현재 실제 서빙 파일: `incoming-files/served/payment.html`
+  - 앱 소스 기준: `frontend/apps/payment/index.html`
+  - publish 규칙: `scripts/publish_payment_app.sh`
+- URL: `/integrations/ledger`
+  - 현재 실제 서빙 파일: `incoming-files/served/ledger/index.html`
+  - 현재 실제 runtime asset 경로: `incoming-files/served/ledger/*`
+  - 앱 소스 기준: `frontend/apps/ledger/*`
+  - publish 규칙: `frontend/apps/ledger/index.html` placeholder를 `scripts/publish_ledger_app.sh`가 runtime asset 경로로 치환
+- URL: `/integrations/mh`
+  - 현재 실제 서빙 파일: `incoming-files/served/mh.html`
+  - 앱 소스 기준: `frontend/apps/team/index.html`
+  - publish 규칙: `scripts/publish_team_app.sh`
+
+정리 원칙:
+
+- `incoming-files` 아래에서는 `served/`를 실제 서빙 자산용으로 사용한다.
+- `reference/`는 원본 참고 파일, 복구 참고 파일, 비교용 자산만 둔다.
+- 1차 정리에서는 기존 실제 서빙 파일을 `served/`에 복사하고, backend 서빙 경로를 먼저 `served/`로 갱신한다.
+- `사업관리대장`은 `#21`부터 wrapper decode 방식 대신 `served/ledger/index.html`과 `served/ledger/*`를 직접 서빙한다.
+- `사업관리대장` 수정 원본은 `#21` 다음 단계부터 `frontend/apps/ledger/*`를 먼저 보고, `scripts/publish_ledger_app.sh`로 runtime served 파일에 반영한다.
+- 기존 루트 `incoming-files/payment.html`, `incoming-files/mh.html`는 안전한 비교/복구를 위해 당분간 남겨둔다.
+
+## Seat Map
+
+- 허브 화면 구성:
+  - `frontend/public/index.html`
+  - `frontend/public/app.js`
+  - `frontend/public/styles.css`
+  - `frontend/public/styles-8081-design.css`
+- API / viewer:
+  - `backend/app/main.py`
+  - `backend/app/db.py`
+  - `backend/app/center_chair_viewer_template.html`
+
+## Incoming Files Classification
+
+### Served
+
+- 실제 URL에서 직접 읽는 파일
+- 예:
+  - `served/payment.html`
+  - `served/mh.html`
+
+### Reference
+
+- 원본 HTML/CSS/XLSX/CSV
+- 복구 비교용 자산
+- 직접 서빙하지 않는 참고 파일
+- 필요 시 다음 차수에서 `reference/` 하위로 단계적 재배치한다.
+
+예:
+
+- `260320.html`
+- `sample style.css`
+- `opayment.html`
+- `omh.html`
+- `reference/ledger/MH 통합 대시보드_260320.html`
+- `reference/ledger/MH 통합 대시보드_260320.css`
+- 원본 xlsx/csv
+
+## Out Of Scope For Phase 1
+
+- DB 스키마 의미 변경
+- 계산식 변경
+- 권한 로직 변경
+- 신규 기능 추가
+- backend 라우터 대분해
+
+## Phase 1 Success Criteria
+
+- 수정 대상 파일을 화면별로 즉시 찾을 수 있다.
+- 로그인은 `styles.css`만 본다.
+- 허브 8081 디자인은 `styles-8081-design.css`만 본다.
+- `/integrations/payment`, `/integrations/mh`의 실제 서빙 파일 위치가 문서와 코드에서 일치한다.
+- 기존 참고 자산을 지우지 않고도 실제 서빙 경로와 참고 경로를 구분할 수 있다.

docs/architecture/DESIGN_SSOT.md

@@ -0,0 +1,129 @@
+# Design SSOT
+
+## Source of truth
+
+- Primary visual source: [incoming-files/sample style.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/incoming-files/sample%20style.css)
+- Runtime token file: [design-tokens.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/design-tokens.css)
+- Runtime pattern file: [design-patterns.css](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/public/design-patterns.css)
+
+`sample style.css` defines the intended MH visual language. `design-tokens.css` is the token-level SSOT, and `design-patterns.css` is the component-level SSOT that packages those tokens into reusable runtime patterns.
+
+## Rules
+
+- New UI must use `design-tokens.css` variables first.
+- New UI must use `design-patterns.css` patterns before adding page-local variants.
+- Direct hex values are exceptions, not defaults.
+- Page files may define layout and composition, but color, panel, border, radius, and shadow values must come from tokens.
+- Shared aliases in `legacy/static/common.css` and `frontend/public/styles.css` exist only to bridge older code to the SSOT.
+- Reference files under `incoming-files/*` are not visual authority. Runtime visuals must follow `design-tokens.css` and `design-patterns.css`.
+
+## Fixed vs Flexible
+
+SSOT is not a pixel-locked screenshot spec. It is a design rule system with two layers.
+
+### Fixed rules
+
+These should be treated as stable defaults across screens.
+
+- Brand color family and accent family
+- Surface, border, text, and shadow tokens
+- Radius scale
+- Button, tab, input, panel, and card visual language
+- Typography tone and hierarchy
+- Background atmosphere and overall contrast direction
+
+### Flexible rules
+
+These must be interpreted per screen based on content density and interaction needs.
+
+- KPI card width and number of columns
+- Sidebar/content split ratios
+- Table column widths
+- Search/filter placement
+- Card stacking and wrap behavior
+- Desktop/mobile breakpoint behavior
+
+Example:
+
+- Wrong SSOT: `KPI width is 100px`
+- Correct SSOT: `KPI cards use the shared panel, radius, spacing, and text hierarchy tokens, and their width adapts to content without collapsing readability`
+
+## When SSOT does not define a component
+
+If a screen needs a pattern that SSOT does not explicitly define yet, do not fall back to arbitrary legacy styling.
+
+Use this order:
+
+1. Reuse existing tokens and the nearest shared pattern
+2. Design the missing component in the same visual grammar
+3. If the pattern is likely to repeat, document and promote it into SSOT
+
+This applies to examples such as:
+
+- A table pattern that does not exist in the current SSOT
+- A KPI strip that needs a different density than the sample
+- A new modal layout for a data-heavy screen
+
+## Candidate and deprecated styles
+
+Not every style already visible in the product is automatically part of SSOT.
+
+- `SSOT`
+  - Approved and repeatable patterns
+  - Token-backed visual rules
+- `candidate`
+  - Screen-local styles that look usable but do not yet have a documented basis
+  - Can be promoted later if they prove reusable
+- `deprecated`
+  - Old blue/slate/indigo defaults
+  - Temporary hardcoded fixes
+  - Styles that conflict with the sample-based MH visual language
+
+When a screen has a design with no clear basis, classify it as `candidate` first. Promote it only after it has been checked for reuse and consistency.
+
+## Token groups
+
+- Surface: `--ds-bg`, `--ds-panel`, `--ds-panel-soft`, `--ds-panel-strong`
+- Text: `--ds-ink`, `--ds-text-soft`, `--ds-text-muted`
+- Brand: `--ds-brand`, `--ds-brand-deep`, `--ds-brand-soft`, `--ds-accent`, `--ds-accent-soft`, `--ds-mint`
+- Borders and shadows: `--ds-line`, `--ds-line-soft`, `--ds-shadow-*`
+- Layout primitives: `--ds-radius-*`, `--ds-space-*`, `--ds-page-max-width`
+
+## Promoted runtime patterns
+
+These are now the official reusable patterns for current screens.
+
+- Panels and heads: `.ds-panel`, `.ds-panel-head`
+- KPI cards: `.ds-kpi-card`, `.ds-kpi-people`, `.ds-kpi-inverse`
+- Filter surfaces and toggles: `.ds-filter-surface`, `.ds-filter-toggle`, `.ds-reset-button`
+- Tables: `.ds-table-head`, `.ds-table-head-row`, `.ds-table-row`, `.ds-axis-cell`, `.ds-axis-cell-idle`, `.ds-axis-cell-active`
+- Value emphasis: `.ds-project-cell`, `.ds-income`, `.ds-expense`, `.ds-subhead`, `.ds-empty`, `.ds-strong`, `.ds-muted`
+- Breakdown/detail UI: `.ds-progress-track*`, `.ds-mode-chip`, `.ds-name-chip`, `.ds-mini-table-*`, `.ds-group-title`
+- Position chips: `.ds-position-*` via `position-*` compatibility classes
+- Business ledger popup/detail blocks: `.popup-*`, `.inline-card`, `.project-head-*`, `.summary-*`, `.ledger-*`, `.badge`, `.project-link`
+- Organization modal forms/buttons: `.member-form-*`, `.modal-btn*`
+- Seatmap action visibility: `.seatmap-actions .ghost-button`
+
+These patterns may still have compatibility selectors for existing screen classes, but they should now be treated as the official design layer.
+
+## Migration order
+
+1. Token file and common aliases
+2. Hub shell and shared controls
+3. Team/Personal analysis and Organization
+4. Project analysis
+5. Business ledger detail cleanup
+
+## Implementation guidance
+
+- Prefer tokenized ranges over hardcoded single values when layout depends on data volume
+- Prefer `design-patterns.css` component rules over one-off inline colors
+- If a new pattern is introduced during implementation, update this document once the pattern is stable
+- If a screen needs an exception, keep the exception local and explain why it cannot follow the shared pattern
+
+## Anti-patterns
+
+- Adding new `#4f46e5`, `#4338ca`, `bg-slate-*`, `text-indigo-*` style defaults
+- Reintroducing separate page-level color systems
+- Hardcoding “quick fix” brand colors in JS templates when a token/class can carry the same intent
+- Letting reference/original files override runtime pattern files

frontend/apps/ledger/README.md

@@ -0,0 +1,26 @@
+# Ledger App Source
+
+`사업관리대장` 화면의 앱 구조 source-of-truth 디렉터리다.
+
+현재 원칙:
+
+- 실제 runtime 응답은 여전히 `incoming-files/served/ledger/`를 사용한다.
+- 하지만 HTML/CSS/JS 수정 원본은 이 디렉터리에서 먼저 관리한다.
+- 변경 후에는 `scripts/publish_ledger_app.sh`로 `served/ledger/`에 반영한다.
+
+구성:
+
+- `index.html`: ledger 엔트리 HTML 원본 템플릿
+- `assets/MH 통합 대시보드_260320.css`: ledger base stylesheet
+- `assets/ledger-override.css`: 8081 ledger 스타일 확장
+- `assets/ledger-override.js`: 8081 ledger UI/상호작용 확장
+
+주의:
+
+- `index.html`은 runtime 경로를 직접 하드코딩하지 않는다.
+- `__LEDGER_HEAD_ASSETS__`, `__LEDGER_BODY_SCRIPTS__` placeholder는 publish 시 실제 `/integrations/ledger-assets/*` 경로로 치환된다.
+
+범위:
+
+- 이 디렉터리는 `#21` 이후 `사업관리대장`을 화면별 앱 구조로 승격하기 위한 첫 단계다.
+- 아직 프레임워크 앱은 아니고, 독립 관리되는 정식 화면 소스 디렉터리다.

frontend/apps/ledger/assets/ledger-override.css

@@ -0,0 +1,328 @@
+html,
+body {
+  margin: 0;
+  padding: 0;
+}
+
+body.mh-business-theme {
+  overflow-x: hidden;
+  background:
+    radial-gradient(circle at top left, rgba(214, 138, 58, 0.16), transparent 24%),
+    radial-gradient(circle at top right, rgba(47, 153, 115, 0.10), transparent 20%),
+    linear-gradient(180deg, #f6efe6 0%, #f1eadf 100%);
+}
+
+body.mh-business-theme .wrap {
+  width: min(100%, 2000px);
+  max-width: 2000px;
+  margin: 0 auto;
+  padding: 18px 18px 26px;
+  box-sizing: border-box;
+}
+
+body.mh-business-theme .top,
+body.mh-business-theme .status {
+  display: none !important;
+}
+
+body.mh-business-theme .cards {
+  display: grid;
+  grid-template-columns: repeat(12, minmax(0, 1fr));
+  gap: 14px;
+  margin: 0 0 16px;
+}
+
+body.mh-business-theme .business-shell {
+  width: 100%;
+  box-sizing: border-box;
+  margin-top: 2px;
+  padding: 18px;
+  border-radius: 32px;
+  background:
+    radial-gradient(circle at 16% 14%, rgba(255,255,255,0.05), transparent 18%),
+    radial-gradient(circle at 88% 8%, rgba(255,255,255,0.04), transparent 16%),
+    linear-gradient(145deg, #0b352b 0%, #174e41 52%, #245f50 100%);
+  box-shadow: 0 26px 54px rgba(15, 58, 47, 0.16);
+  border: 1px solid rgba(255,255,255,0.08);
+}
+
+body.mh-business-theme .cards-toolbar {
+  grid-column: 1 / -1;
+  display: flex;
+  flex-direction: column;
+  gap: 14px;
+  padding: 10px 0 2px;
+}
+
+body.mh-business-theme .cards-toolbar-row {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  flex-wrap: wrap;
+}
+
+body.mh-business-theme .cards-toolbar-search {
+  margin-left: auto;
+  display: flex;
+  align-items: center;
+  min-width: min(360px, 100%);
+  flex: 1 1 320px;
+  max-width: 520px;
+}
+
+body.mh-business-theme .cards-toolbar-search .search {
+  width: 100%;
+  min-width: 0;
+  border-radius: 999px;
+  border: 1px solid rgba(255,255,255,0.12);
+  background: rgba(255,255,255,0.10);
+  color: #f4efe6;
+  padding: 14px 18px;
+  font-size: 14px;
+  font-weight: 800;
+  box-shadow: inset 0 1px 0 rgba(255,255,255,0.04);
+}
+
+body.mh-business-theme .cards-toolbar-search .search::placeholder {
+  color: rgba(244, 239, 230, 0.74);
+}
+
+body.mh-business-theme #btnUpload {
+  display: none !important;
+}
+
+body.mh-business-theme .cards-toolbar-metrics {
+  display: grid;
+  grid-template-columns: repeat(3, minmax(0, 1fr));
+  gap: 14px;
+}
+
+body.mh-business-theme .summary-year-chip {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  min-width: 60px;
+  padding: 10px 16px;
+  border-radius: 999px;
+  border: 1px solid rgba(255,255,255,0.14);
+  background: rgba(255,255,255,0.08);
+  color: #f4efe6;
+  font-size: 12px;
+  font-weight: 900;
+  cursor: pointer;
+}
+
+body.mh-business-theme .summary-year-chip.active {
+  background: linear-gradient(180deg, #fff8ee 0%, #f2dec0 100%);
+  color: #0a2a22;
+  border-color: rgba(242, 196, 132, 0.58);
+  box-shadow: 0 12px 28px rgba(10, 42, 34, 0.18);
+}
+
+body.mh-business-theme .summary-filter-chip {
+  display: flex;
+  flex-direction: column;
+  align-items: center;
+  justify-content: center;
+  gap: 6px;
+  width: 100%;
+  min-height: 98px;
+  padding: 18px 22px;
+  border-radius: 999px;
+  border: 1px solid rgba(255,255,255,0.14);
+  background: linear-gradient(180deg, rgba(255,255,255,0.10) 0%, rgba(255,255,255,0.07) 100%);
+  color: #f4efe6;
+  box-shadow: inset 0 1px 0 rgba(255,255,255,0.04), 0 16px 30px rgba(7, 28, 22, 0.14);
+  cursor: pointer;
+  text-align: center;
+}
+
+body.mh-business-theme .summary-filter-chip.active {
+  background: linear-gradient(180deg, #fff8ee 0%, #f2dec0 100%);
+  color: #0a2a22;
+  border-color: rgba(242, 196, 132, 0.58);
+}
+
+body.mh-business-theme .summary-filter-chip .label {
+  color: rgba(244, 239, 230, 0.78);
+  font-size: 13px;
+  font-weight: 900;
+}
+
+body.mh-business-theme .summary-filter-chip.active .label {
+  color: rgba(10, 42, 34, 0.78);
+}
+
+body.mh-business-theme .summary-filter-chip .count {
+  color: #fff7e6;
+  font-size: 32px;
+  line-height: 1;
+  font-weight: 900;
+}
+
+body.mh-business-theme .summary-filter-chip.active .count {
+  color: #b86b1f;
+}
+
+body.mh-business-theme .summary-filter-chip .meta {
+  color: #f2c484;
+  font-size: 11px;
+  font-weight: 800;
+  text-align: center;
+}
+
+body.mh-business-theme .summary-filter-chip.active .meta {
+  color: #7c5a20;
+}
+
+body.mh-business-theme .card {
+  grid-column: span 2;
+  min-height: 110px;
+  border-radius: 24px;
+  border: 1px solid rgba(217, 197, 168, 0.55);
+  background: linear-gradient(180deg, rgba(255,250,243,0.96) 0%, rgba(248,242,232,0.96) 100%);
+  padding: 18px 20px;
+  box-shadow: 0 18px 32px rgba(15, 58, 47, 0.08);
+}
+
+body.mh-business-theme .card.management {
+  grid-column: span 2;
+}
+
+body.mh-business-theme .card .k {
+  color: #5b6d63;
+  font-size: 12px;
+  font-weight: 900;
+}
+
+body.mh-business-theme .card .v {
+  margin-top: 8px;
+  color: #17392f;
+  font-size: 30px;
+  font-weight: 900;
+}
+
+body.mh-business-theme .card .n {
+  margin-top: 8px;
+  color: #7b6953;
+  font-size: 11px;
+  font-weight: 700;
+}
+
+body.mh-business-theme .panel {
+  border-radius: 28px;
+  border: 1px solid rgba(217, 197, 168, 0.55);
+  box-shadow: 0 18px 32px rgba(15, 58, 47, 0.08);
+}
+
+body.mh-business-theme .table-wrap {
+  width: 100%;
+  max-width: 100%;
+  border-radius: 28px;
+  overflow-x: hidden !important;
+}
+
+body.mh-business-theme .table-vat-note {
+  display: none !important;
+}
+
+body.mh-business-theme table {
+  width: 100% !important;
+  min-width: 0 !important;
+  table-layout: fixed;
+  background: rgba(255, 250, 243, 0.96);
+}
+
+body.mh-business-theme thead th {
+  background: #0f352b;
+  color: #fff5e6;
+  border-right: 1px solid rgba(242, 196, 132, 0.2);
+}
+
+body.mh-business-theme tbody td {
+  background: rgba(255, 250, 243, 0.96);
+}
+
+body.mh-business-theme .group-row td {
+  padding: 12px 14px 10px;
+  background: linear-gradient(180deg, rgba(255, 248, 238, 0.98) 0%, rgba(242, 222, 192, 0.78) 100%);
+  border-top: 1px solid rgba(214, 138, 58, 0.26);
+  border-bottom: 1px solid rgba(217, 197, 168, 0.54);
+}
+
+body.mh-business-theme .group-chip {
+  display: inline-flex;
+  align-items: center;
+  gap: 8px;
+  padding: 6px 12px;
+  border-radius: 999px;
+  background: rgba(255, 250, 243, 0.98);
+  border: 1px solid rgba(214, 138, 58, 0.3);
+  color: #17392f;
+  font-size: 12px;
+  font-weight: 900;
+  box-shadow: 0 8px 18px rgba(15, 58, 47, 0.08);
+  cursor: pointer;
+}
+
+body.mh-business-theme .group-chip .group-toggle {
+  margin-left: 4px;
+  width: 22px;
+  height: 22px;
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  border-radius: 999px;
+  background: rgba(242, 196, 132, 0.18);
+  color: #b66e22;
+  font-size: 14px;
+  line-height: 1;
+}
+
+body.mh-business-theme .project-link {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 0;
+  border: 0;
+  background: none;
+  color: #17392f;
+  font: inherit;
+  font-weight: 900;
+  text-align: left;
+  cursor: pointer;
+}
+
+body.mh-business-theme .project-link:hover {
+  color: #0f6a55;
+}
+
+@media (max-width: 1280px) {
+  body.mh-business-theme .cards-toolbar-metrics {
+    grid-template-columns: 1fr;
+  }
+
+  body.mh-business-theme .card {
+    grid-column: span 4;
+  }
+}
+
+@media (max-width: 880px) {
+  body.mh-business-theme .wrap {
+    padding: 12px 12px 20px;
+  }
+
+  body.mh-business-theme .cards {
+    grid-template-columns: 1fr;
+  }
+
+  body.mh-business-theme .card {
+    grid-column: auto;
+  }
+
+  body.mh-business-theme .cards-toolbar-search {
+    margin-left: 0;
+    max-width: none;
+    flex-basis: 100%;
+  }
+}

frontend/apps/ledger/assets/ledger-override.js

@@ -0,0 +1,498 @@
+(function () {
+  window.__mhLedgerEnhancementLoaded = false;
+  if (typeof S === "undefined" || typeof E === "undefined" || typeof render !== "function") return;
+  window.__mhLedgerEnhancementLoaded = true;
+  if (!S.dashboard) S.dashboard = { year: "", section: "active" };
+  if (!S.collapsedGroups) S.collapsedGroups = {};
+
+  function bgToday() {
+    var now = new Date();
+    return new Date(now.getFullYear(), now.getMonth(), now.getDate());
+  }
+
+  function bgParseDate(value) {
+    var text = String(value || "").trim();
+    if (!text) return null;
+    var match = text.match(/(20\d{2})\D?(\d{1,2})\D?(\d{1,2})/);
+    if (match) {
+      var parsed = new Date(Number(match[1]), Number(match[2]) - 1, Number(match[3]));
+      return isNaN(parsed.getTime()) ? null : parsed;
+    }
+    var fallback = new Date(text);
+    if (isNaN(fallback.getTime())) return null;
+    return new Date(fallback.getFullYear(), fallback.getMonth(), fallback.getDate());
+  }
+
+  function bgYearFromText(value) {
+    var match = String(value || "").trim().match(/(20\d{2})/);
+    return match ? match[1] : "";
+  }
+
+  function bgStartYear(row) {
+    return bgYearFromText(row && row.sDate);
+  }
+
+  function bgEndYear(row) {
+    return bgYearFromText(row && row.eDate);
+  }
+
+  function bgDisplayYear(row) {
+    var start = bgStartYear(row);
+    if (start) return start;
+    var contractMatch = String((row && row.cDate) || "").trim().match(/(20\d{2})/);
+    if (contractMatch) return contractMatch[1];
+    var nameMatch = String((row && row.name) || "").trim().match(/^(20\d{2})/);
+    if (nameMatch) return nameMatch[1];
+    return bgEndYear(row) || "미지정";
+  }
+
+  function bgCompletionYear(row) {
+    return bgEndYear(row) || bgDisplayYear(row);
+  }
+
+  function bgDateOrYearStart(row) {
+    var yearText = bgDisplayYear(row);
+    return bgParseDate(row && row.sDate) || bgParseDate(row && row.cDate) || (/^20\d{2}$/.test(yearText) ? new Date(Number(yearText), 0, 1) : null);
+  }
+
+  function bgDateOrYearEnd(row) {
+    var completionYear = bgCompletionYear(row);
+    return bgParseDate(row && row.eDate) || (/^20\d{2}$/.test(completionYear) ? new Date(Number(completionYear), 11, 31) : null);
+  }
+
+  function bgYearCutoff(year) {
+    var targetYear = Number(year || 0);
+    if (!targetYear) return null;
+    var today = bgToday();
+    if (targetYear < today.getFullYear()) return new Date(targetYear, 11, 31);
+    if (targetYear === today.getFullYear()) return today;
+    return null;
+  }
+
+  function bgYearStartDate(year) {
+    var targetYear = Number(year || 0);
+    return targetYear ? new Date(targetYear, 0, 1) : null;
+  }
+
+  function bgActiveInYear(row, year) {
+    var cutoff = bgYearCutoff(year);
+    var yearStart = bgYearStartDate(year);
+    var startDate = bgDateOrYearStart(row);
+    var endDate = bgDateOrYearEnd(row);
+    if (!(cutoff && yearStart && startDate)) return false;
+    if (startDate > cutoff) return false;
+    if (endDate && endDate < yearStart) return false;
+    return !(endDate && endDate <= cutoff);
+  }
+
+  function bgStartedInYear(row, year) {
+    var cutoff = bgYearCutoff(year);
+    var startDate = bgDateOrYearStart(row);
+    if (!(cutoff && startDate)) return false;
+    return startDate.getFullYear() === Number(year || 0) && startDate <= cutoff;
+  }
+
+  function bgCompletedInYear(row, year) {
+    var cutoff = bgYearCutoff(year);
+    var endDate = bgDateOrYearEnd(row);
+    if (!(cutoff && endDate)) return false;
+    return endDate.getFullYear() === Number(year || 0) && endDate <= cutoff;
+  }
+
+  function bgYearRange(row) {
+    var years = [];
+    var startYear = Number(bgDisplayYear(row) || 0);
+    var endYear = Number(bgCompletionYear(row) || 0);
+    if (startYear && endYear && endYear >= startYear) {
+      for (var year = startYear; year <= endYear; year += 1) years.push(String(year));
+    } else if (startYear) {
+      years.push(String(startYear));
+    }
+    return years;
+  }
+
+  function bgYears(rows) {
+    var currentYear = new Date().getFullYear();
+    var years = Array.from(new Set((Array.isArray(rows) ? rows : []).flatMap(bgYearRange).filter(function (year) {
+      return /^20\d{2}$/.test(year);
+    }))).sort(function (a, b) {
+      return Number(b) - Number(a);
+    });
+    years = years.filter(function (year) {
+      var numericYear = Number(year);
+      return numericYear >= 2018 && numericYear <= currentYear;
+    });
+    return years.length ? years : [String(currentYear)];
+  }
+
+  function bgEnsureYear(rows) {
+    var years = bgYears(rows);
+    if (!years.includes(S.dashboard.year)) S.dashboard.year = years[0];
+    return years;
+  }
+
+  function bgTotals(targetRows) {
+    return (Array.isArray(targetRows) ? targetRows : []).reduce(function (acc, row) {
+      acc.c += Number((row && row.cSup) || 0);
+      acc.col += Number((row && row.col) || 0);
+      acc.recv += Number((row && row.recv) || 0);
+      return acc;
+    }, { c: 0, col: 0, recv: 0 });
+  }
+
+  function isSupportServiceRow(row) {
+    var category = String((row && row.cat) || "").trim();
+    return category.indexOf("경영지원") >= 0 || category.indexOf("서비스") >= 0;
+  }
+
+  function isBaronProjectRow(row) {
+    var category = String((row && row.cat) || "").trim();
+    if (category.indexOf("바론") < 0) return false;
+    if (isSupportServiceRow(row)) return false;
+    return true;
+  }
+
+  function bgSummarize(rows, selectedYear) {
+    var items = Array.isArray(rows) ? rows : [];
+    var targetYear = selectedYear || bgEnsureYear(items)[0];
+    var activeRows = items.filter(function (row) { return bgActiveInYear(row, targetYear); });
+    var newProjectRows = items.filter(function (row) { return bgStartedInYear(row, targetYear); });
+    var completedRows = items.filter(function (row) { return bgCompletedInYear(row, targetYear); });
+    var managementRows = newProjectRows.filter(isSupportServiceRow);
+    return {
+      targetYear: targetYear,
+      activeRows: activeRows,
+      newProjectRows: newProjectRows,
+      completedRows: completedRows,
+      managementRows: managementRows,
+      managementTotals: bgTotals(managementRows)
+    };
+  }
+
+  function bgMatches(row) {
+    var section = S.dashboard.section || "active";
+    var selectedYear = S.dashboard.year || bgEnsureYear(S.all)[0];
+    if (section === "new") return bgStartedInYear(row, selectedYear);
+    if (section === "completed") return bgCompletedInYear(row, selectedYear);
+    return bgActiveInYear(row, selectedYear);
+  }
+
+  function normalizeStatusLabel(status) {
+    var value = String(status || "").trim();
+    if (!value) return "-";
+    if (value.indexOf("진행") >= 0) return "과업 진행중";
+    return value;
+  }
+
+  function formatSplitPercent(split) {
+    var numeric = parseFloat(String(split || "").replace(/[^0-9.\-]/g, ""));
+    if (!Number.isFinite(numeric) || numeric === 0) return "분담율 -%";
+    return "분담율 " + numeric.toFixed(2) + "%";
+  }
+
+  function projectYear(row) {
+    var start = String((row && row.sDate) || "").trim();
+    var startMatch = start.match(/(20\d{2})/);
+    if (startMatch) return startMatch[1];
+    var name = String((row && row.name) || "").trim();
+    var nameMatch = name.match(/^(20\d{2})/);
+    if (nameMatch) return nameMatch[1];
+    var end = String((row && row.eDate) || "").trim();
+    var endMatch = end.match(/(20\d{2})/);
+    if (endMatch) return endMatch[1];
+    return "미지정";
+  }
+
+  function groupSortRank(row) {
+    var selectedYear = Number((S.dashboard && S.dashboard.year) || projectYear(row) || 0);
+    var startYear = Number(projectYear(row) || 0);
+    if (typeof bgCompletedInYear === "function" && bgCompletedInYear(row, String(selectedYear))) return 9999;
+    if (!startYear) return 9998;
+    return startYear;
+  }
+
+  function tableGroupLabel(row) {
+    var startYear = projectYear(row);
+    if (/^20\d{2}$/.test(startYear)) return startYear + "년";
+    return "미지정";
+  }
+
+  function renderLedgerTable() {
+    var table = document.querySelector(".panel table");
+    if (!table || !E.tbody) return;
+    var thead = table.querySelector("thead");
+    if (thead) {
+      thead.innerHTML = '<tr>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="cat" data-label="구분"><span class="th-title">구분</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterCatMenu" class="th-menu" data-filter="cat"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="code" data-label="사업코드"><span class="th-title">사업코드</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterCodeMenu" class="th-menu" data-filter="code"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="name" data-label="사업명(계약명)"><span class="th-title">사업명(계약명)</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterNameMenu" class="th-menu" data-filter="name"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="client" data-label="발주처(계약처)"><span class="th-title">발주처(계약처)</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterClientMenu" class="th-menu" data-filter="client"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="order" data-label="발주방법"><span class="th-title">발주방법</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterOrderMenu" class="th-menu" data-filter="order"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="status" data-label="진행상태"><span class="th-title">진행상태</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterStatusMenu" class="th-menu" data-filter="status"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="amount" data-label="계약금"><span class="th-title">계약금</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterAmountMenu" class="th-menu" data-filter="amount"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="outsource" data-label="외주비"><span class="th-title">외주비</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterOutsourceMenu" class="th-menu" data-filter="outsource"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="receivable" data-label="미수금"><span class="th-title">미수금</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterReceivableMenu" class="th-menu" data-filter="receivable"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="collected" data-label="수금액"><span class="th-title">수금액</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterCollectedMenu" class="th-menu" data-filter="collected"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="rate" data-label="수금률"><span class="th-title">수금률</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterRateMenu" class="th-menu" data-filter="rate"></div></div></th>'
+        + "</tr>";
+    }
+    var rows = (Array.isArray(S.viewRows) ? S.viewRows : []).slice().sort(function (a, b) {
+      var ar = groupSortRank(a);
+      var br = groupSortRank(b);
+      if (ar !== br) return ar - br;
+      return Number(b.recv || 0) - Number(a.recv || 0);
+    });
+    S.viewRows = rows;
+    var lastGroupLabel = "";
+    E.tbody.innerHTML = rows.map(function (r) {
+      var groupLabel = tableGroupLabel(r);
+      var isCollapsed = !!S.collapsedGroups[groupLabel];
+      var groupRow = "";
+      if (groupLabel !== lastGroupLabel) {
+        groupRow = '<tr class="group-row"><td colspan="11"><button type="button" class="group-chip" data-group-label="' + escAttr(groupLabel) + '"><span>' + esc(groupLabel) + '</span><span class="group-toggle" aria-hidden="true">' + (isCollapsed ? "＋" : "－") + "</span></button></td></tr>";
+        lastGroupLabel = groupLabel;
+      }
+      if (isCollapsed) return groupRow;
+      return groupRow + '<tr class="' + (isSettledRow(r) ? 'settled' : '') + '">'
+        + '<td><div class="badge ' + esc(String(r.cat || "").indexOf("바론") >= 0 ? 'badge-baron' : 'badge-family') + '">' + esc(r.cat || "-") + '</div></td>'
+        + '<td><div class="subline" style="margin-top:0;font-size:12px;color:#66756d">' + esc(r.code || "-") + '</div></td>'
+        + '<td><button type="button" class="project-link" data-project-key="' + escAttr(String(r.code || "") + "|" + String(r.name || "")) + '">' + esc(r.name || "-") + '</button><div class="subline">' + esc(r.periodText || "-") + '</div></td>'
+        + '<td><div class="client-main">' + esc((r.client || "").trim() || "-") + '</div><div class="subline">' + esc(formatSplitPercent(r.split)) + '</div></td>'
+        + '<td><div>' + esc(r.order || "-") + '</div></td>'
+        + '<td><div class="badge ' + (String(r.status || "").indexOf("완료") >= 0 ? 'ok' : '') + '">' + esc(normalizeStatusLabel(r.status)) + '</div></td>'
+        + '<td class="num"><strong>' + esc(won(r.cSup || 0)) + '</strong></td>'
+        + '<td class="num"><strong>' + esc(r.outsourceCost ? won(r.outsourceCost) : "-") + '</strong></td>'
+        + '<td class="num"><strong>' + esc(won(r.recv || 0)) + '</strong></td>'
+        + '<td class="num"><strong>' + esc(won(r.col || 0)) + '</strong></td>'
+        + '<td class="num"><strong style="color:' + (isSettledRow(r) ? '#b7aa93' : '#1a5645') + '">' + esc((Number(r.rate || 0)).toFixed(2) + "%") + '</strong></td>'
+        + '</tr>';
+    }).join("");
+  }
+
+  function renderCollectionBoard(r) {
+    var payments = Array.isArray(r.payments) && r.payments.length ? r.payments : [{
+      pay: r.pay || "-",
+      issueDate: r.issueDate || "",
+      collectDate: r.collectDateSummary || r.colDate || "",
+      collected: r.col || 0,
+      receivable: r.recv || Math.max(0, Number(r.sTot || 0) - Number(r.col || 0)),
+      note: r.note || "",
+      status: r.status || ""
+    }];
+    return '<div class="ledger-block collect"><div class="ledger-head"><div class="ledger-head-left"><div class="ledger-icon">C</div><div><div class="ledger-name">수금 및 기성 현황</div><div class="ledger-sub">기성 차수별 세금계산서 발행 및 수금 내역</div></div></div><div class="ledger-pill">총 수금 ' + esc(won(r.col || 0)) + '</div></div><div class="ledger-table-wrap"><table class="ledger-table"><thead><tr><th>기성 차수</th><th>세금계산서 발행일</th><th>수금일</th><th style="text-align:right">수금금액</th><th style="text-align:right">미수금액</th><th>비고</th></tr></thead><tbody>'
+      + payments.map(function (payment, index) {
+        var noteParts = [];
+        if (payment.status) noteParts.push(payment.status);
+        if (payment.note) noteParts.push(payment.note);
+        return '<tr><td><span class="ledger-main">' + esc((index + 1) + "차") + '</span><span class="ledger-muted">' + esc(payment.pay || "-") + '</span></td><td><span class="ledger-main">' + esc(payment.issueDate ? d(payment.issueDate) : "-") + '</span></td><td><span class="ledger-main">' + esc(payment.collectDate ? d(payment.collectDate) : "-") + '</span></td><td class="ledger-amount">' + esc(won(payment.collected || 0)) + '</td><td class="ledger-amount" style="color:#a94832">' + esc(won(payment.receivable || 0)) + '</td><td><span class="ledger-note">' + esc(noteParts.join(" / ") || "-") + '</span></td></tr>';
+      }).join("")
+      + "</tbody></table></div></div>";
+  }
+
+  function renderContactCard(label, name, company, department, phone, email) {
+    var hasValue = [name, company, department, phone, email].some(function (value) {
+      return String(value || "").trim() !== "";
+    });
+    if (!hasValue) {
+      return '<div class="inline-card"><div class="kvk">' + esc(label) + '</div><div class="summary-note">등록된 담당자 정보가 없습니다.</div></div>';
+    }
+    return '<div class="inline-card"><div class="kvk">' + esc(label) + '</div><div class="project-meta-grid">'
+      + '<div class="kv"><div class="kvk">이름</div><div class="kvv">' + esc(name || "-") + '</div></div>'
+      + '<div class="kv"><div class="kvk">소속</div><div class="kvv">' + esc(company || "-") + '</div><div class="summary-note">' + esc(department || "-") + '</div></div>'
+      + '<div class="kv"><div class="kvk">연락처</div><div class="kvv">' + esc(phone || "-") + '</div></div>'
+      + '<div class="kv"><div class="kvk">이메일</div><div class="kvv">' + esc(email || "-") + '</div></div>'
+      + "</div></div>";
+  }
+
+  function renderProjectInline(r) {
+    var payments = Array.isArray(r.payments) ? r.payments : [];
+    var latestCollect = d(r.collectDateSummary || r.colDate);
+    var hasOutsource = (Array.isArray(r.outsourceItems) && r.outsourceItems.length > 0) || Number(r.outsourceCost || 0) > 0 || Number(r.outsourcePaid || 0) > 0 || Number(r.outsourceRemaining || 0) > 0;
+    var clientDisplay = typeof normalizeClientDisplay === "function" ? normalizeClientDisplay(r.client) : (String(r.client || "").trim() || "-");
+    var splitDisplay = typeof formatSplitDisplay === "function" ? formatSplitDisplay(r.split) : formatSplitPercent(r.split).replace("분담율 ", "");
+    var summaryCards = [
+      '<div class="summary-card"><div class="summary-label">계약금</div><div class="summary-value">' + esc(won(r.cSup || 0)) + '</div><div class="summary-note"></div></div>',
+      '<div class="summary-card"><div class="summary-label">수금액</div><div class="summary-value">' + esc(won(r.col || 0)) + '</div><div class="summary-note">' + esc(latestCollect === "-" ? "수금일 없음" : "최종 수금일 " + latestCollect) + '</div></div>',
+      '<div class="summary-card"><div class="summary-label">수금률</div><div class="summary-value">' + esc((Number(r.rate || 0)).toFixed(2) + "%") + '</div><div class="summary-note">' + esc(payments.length ? "기성 " + payments.length + "차까지 반영" : "차수 정보 없음") + '</div></div>',
+      '<div class="summary-card receivable"><div class="summary-label">미수금액</div><div class="summary-value">' + esc(won(r.recv || 0)) + '</div><div class="summary-note">잔여 수금 필요 금액</div></div>'
+    ].join("");
+    var boards = [
+      hasOutsource && typeof renderOutsourceBoard === "function" ? renderOutsourceBoard(r) : "",
+      renderCollectionBoard(r)
+    ].filter(Boolean).join("");
+    return '<div class="inline-panel"><div class="project-head project-head-grid"><div class="project-head-main"><div class="inline-card"><div class="project-meta-grid"><div class="kv"><div class="kvk">계약법인</div><div class="kvv">' + esc(r.corp || "-") + '</div></div><div class="kv"><div class="kvk">발주처</div><div class="kvv">' + esc(clientDisplay) + '</div><div class="summary-note">' + esc(splitDisplay ? "분담율 " + splitDisplay : "분담율 -") + '</div></div><div class="kv"><div class="kvk">발주방법</div><div class="kvv">' + esc(r.order || "-") + '</div></div><div class="kv"><div class="kvk">PM</div><div class="kvv">' + esc(r.pm || "-") + '</div></div></div></div><div class="inline-card"><div class="summary-grid">' + summaryCards + '</div><div class="project-progress progress"><div class="bar" style="width:' + esc(String(Math.max(0, Math.min(100, Number(r.rate || 0))))) + '%"></div></div></div></div><div class="project-contact-stack">' + renderContactCard("계약 / 청구 담당자", r.cmNm, r.cmCo, r.cmDp, r.cmPh, r.cmEm) + renderContactCard("부서 담당자", r.dmNm, r.dmCo, r.dmDp, r.dmPh, r.dmEm) + '</div></div><div class="ledger-stack">' + boards + '</div></div>';
+  }
+
+  function openProjectWindow(r) {
+    var popupKey = typeof rowKey === "function"
+      ? rowKey(r).replace(/[^0-9a-zA-Z]/g, "_")
+      : String((r.code || "project") + "_" + (r.name || "")).replace(/[^0-9a-zA-Z_]/g, "_");
+    var popup = window.open("", "business_project_" + popupKey, "width=1600,height=980,resizable=yes,scrollbars=yes");
+    if (!popup) return;
+    var styleText = Array.from(document.querySelectorAll("style")).map(function (el) {
+      return el.textContent || "";
+    }).join("\n");
+    var detailHtml = renderProjectInline(r);
+    var pageHtml = '<!DOCTYPE html><html lang="ko"><head><meta charset="UTF-8"><meta name="viewport" content="width=device-width, initial-scale=1.0"><title>'
+      + esc(r.name || "사업 상세")
+      + '</title><link rel="stylesheet" href="/design-tokens.css?v=20260401-01"><link rel="stylesheet" href="/design-patterns.css?v=20260401-01"><style>' + styleText
+      + 'body{margin:0;background:#f1eadf;color:#10251d;font-family:"Pretendard","Noto Sans KR","Malgun Gothic",sans-serif;}'
+      + '.popup-wrap{max-width:1680px;margin:0 auto;padding:20px;}'
+      + '@media (max-width: 1180px){.project-head-grid{grid-template-columns:1fr;}.summary-grid{grid-template-columns:repeat(2,minmax(0,1fr));}.project-meta-grid{grid-template-columns:1fr;}}'
+      + '@media (max-width: 760px){.popup-wrap{padding:14px;}.summary-grid{grid-template-columns:1fr;}.ledger-head{flex-direction:column;align-items:flex-start;}.ledger-pill{white-space:normal;}.ledger-table-wrap{padding:0 10px 12px;overflow-x:auto;}}'
+      + '</style></head><body><div class="popup-wrap"><div class="popup-head"><div class="popup-title">' + esc(r.name || "-") + '</div><div class="popup-sub">사업코드 ' + esc(r.code || "-") + ' · 계약법인 ' + esc(r.corp || "-") + '</div></div>' + detailHtml + "</div></body></html>";
+    popup.document.open();
+    popup.document.write(pageHtml);
+    popup.document.close();
+    popup.focus();
+  }
+
+  async function tryLoadDbDefaultBusinessLedger() {
+    if (window.__mhBusinessDefaultLoaded) return;
+    window.__mhBusinessDefaultLoaded = true;
+    try {
+      var response = await fetch("/api/integration/business-ledger-default");
+      if (!response.ok) throw new Error("기본 사업관리대장 원본을 불러오지 못했습니다.");
+      var fileName = response.headers.get("x-source-filename") || "사업관리대장-1.xlsx";
+      var buffer = await response.arrayBuffer();
+      if (!buffer || !buffer.byteLength) throw new Error("기본 사업관리대장 원본 데이터가 비어 있습니다.");
+      await loadLedgerFile(buffer, fileName);
+    } catch (error) {
+      console.error(error);
+    }
+  }
+
+  function applyDashboardChrome() {
+    if (!E.cards) return;
+    document.body.setAttribute("data-mh-ledger-enhanced", "true");
+    var wrap = document.querySelector(".wrap");
+    var panel = document.querySelector(".panel");
+    if (wrap && panel) {
+      var shell = wrap.querySelector(".business-shell");
+      if (!shell) {
+        shell = document.createElement("div");
+        shell.className = "business-shell";
+        wrap.insertBefore(shell, E.cards);
+      }
+      if (E.cards.parentNode !== shell) shell.appendChild(E.cards);
+      if (panel.parentNode !== shell) shell.appendChild(panel);
+    }
+    var years = bgEnsureYear(S.all);
+    var summary = bgSummarize(S.all, S.dashboard.year);
+    var rows = Array.isArray(S.rows) ? S.rows : [];
+    var visibleBaronProjectRows = rows.filter(isBaronProjectRow);
+    var totals = bgTotals(visibleBaronProjectRows);
+    var totalRate = typeof rate === "function" ? rate("", totals.col, totals.col + totals.recv) : 0;
+    var toolbarHtml = '<div class="cards-toolbar">'
+      + '<div class="cards-toolbar-row">'
+      + years.map(function (year) {
+        return '<button type="button" class="summary-year-chip ' + (S.dashboard.year === year ? "active" : "") + '" data-dashboard-year="' + escAttr(year) + '">' + esc(year) + "</button>";
+      }).join("")
+      + '<div class="cards-toolbar-search"></div>'
+      + "</div>"
+      + '<div class="cards-toolbar-metrics">'
+      + '<button type="button" class="summary-filter-chip ' + (S.dashboard.section === "active" ? "active" : "") + '" data-dashboard-section="active"><span class="label">' + esc(summary.targetYear) + '년 진행과업</span><span class="count">' + summary.activeRows.length.toLocaleString("ko-KR") + '건</span><span class="meta">전년도 이월 사업 포함</span></button>'
+      + '<button type="button" class="summary-filter-chip ' + (S.dashboard.section === "new" ? "active" : "") + '" data-dashboard-section="new"><span class="label">' + esc(summary.targetYear) + '년 신규프로젝트</span><span class="count">' + summary.newProjectRows.length.toLocaleString("ko-KR") + '건</span><span class="meta">계약기간 시작년도 기준</span></button>'
+      + '<button type="button" class="summary-filter-chip ' + (S.dashboard.section === "completed" ? "active" : "") + '" data-dashboard-section="completed"><span class="label">' + esc(summary.targetYear) + '년 완료과업</span><span class="count">' + summary.completedRows.length.toLocaleString("ko-KR") + '건</span><span class="meta">해당년도 종료 사업 기준</span></button>'
+      + "</div></div>";
+    var cards = [
+      { label: summary.targetYear + "년 프로젝트", value: visibleBaronProjectRows.length.toLocaleString("ko-KR") + " 건", note: "" },
+      { label: "계약금", value: won(totals.c), note: "" },
+      { label: "수금액", value: won(totals.col), note: "" },
+      { label: "미수금", value: won(totals.recv), note: "" },
+      { label: "수금률(%)", value: totalRate.toFixed(2) + "%", note: "" },
+      { label: "경영지원서비스 금액", value: won(summary.managementTotals.c), note: "", className: "management" }
+    ];
+    E.cards.innerHTML = toolbarHtml + cards.map(function (card) {
+      return '<div class="card ' + esc(card.className || "") + '"><div class="k">' + esc(card.label) + '</div><div class="v">' + esc(card.value) + '</div><div class="n">' + esc(card.note || "") + "</div></div>";
+    }).join("");
+    var searchWrap = E.cards.querySelector(".cards-toolbar-search");
+    if (searchWrap && E.search) {
+      searchWrap.appendChild(E.search);
+      E.search.placeholder = "전체 검색";
+    }
+  }
+
+  var originalRender = render;
+  render = function () {
+    originalRender();
+    applyDashboardChrome();
+    renderLedgerTable();
+  };
+
+  filter = function () {
+    bgEnsureYear(S.all);
+    var q = String(E.search.value || "").trim().toLowerCase();
+    var searched = !q ? S.all.slice() : S.all.filter(function (r) {
+      return [r.code, r.name, r.client, r.pm, r.status, r.cat, r.corp, r.pay, (r.payments || []).map(function (p) { return p.pay; }).join(" "), r.periodText].join(" ").toLowerCase().includes(q);
+    });
+    S.rows = searched.filter(function (r) {
+      return bgMatches(r) && matchesColumnFilters(r);
+    });
+    render();
+  };
+
+  if (E.cards && !E.cards.dataset.dashboardBound) {
+    E.cards.dataset.dashboardBound = "true";
+    E.cards.addEventListener("click", function (event) {
+      var yearButton = event.target && event.target.closest ? event.target.closest("[data-dashboard-year]") : null;
+      if (yearButton) {
+        S.dashboard.year = yearButton.getAttribute("data-dashboard-year") || S.dashboard.year;
+        filter();
+        return;
+      }
+      var sectionButton = event.target && event.target.closest ? event.target.closest("[data-dashboard-section]") : null;
+      if (sectionButton) {
+        S.dashboard.section = sectionButton.getAttribute("data-dashboard-section") || "active";
+        filter();
+      }
+    });
+  }
+
+  if (E.tbody && !E.tbody.dataset.projectBound) {
+    E.tbody.dataset.projectBound = "true";
+    E.tbody.addEventListener("click", function (event) {
+      var groupButton = event.target && event.target.closest ? event.target.closest("[data-group-label]") : null;
+      if (groupButton) {
+        var label = groupButton.getAttribute("data-group-label") || "";
+        if (label) {
+          S.collapsedGroups[label] = !S.collapsedGroups[label];
+          render();
+        }
+        return;
+      }
+      var trigger = event.target && event.target.closest ? event.target.closest(".project-link") : null;
+      if (!trigger) return;
+      var key = trigger.getAttribute("data-project-key") || "";
+      var rows = Array.isArray(S.viewRows) ? S.viewRows : [];
+      var row = rows.find(function (item) {
+        return (String(item.code || "") + "|" + String(item.name || "")) === key;
+      });
+      if (row) openProjectWindow(row);
+    });
+  }
+
+  setTimeout(function () {
+    try {
+      filter();
+      if (typeof loadLedgerFile === "function") {
+        tryLoadDbDefaultBusinessLedger();
+      }
+    } catch (error) {
+      console.error(error);
+    }
+  }, 0);
+
+  window.addEventListener("message", function (event) {
+    var data = event.data || {};
+    if (data.source !== "total-upload" || data.type !== "business") return;
+    setTimeout(function () {
+      try {
+        applyDashboardChrome();
+        renderLedgerTable();
+      } catch (error) {
+        console.error(error);
+      }
+    }, 50);
+  });
+})();

frontend/apps/ledger/index.html

@@ -0,0 +1,954 @@
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+  <meta charset="UTF-8" />
+  <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+  <title>사업관리대장 Dashboard</title>
+  <style>
+    *{box-sizing:border-box}body{margin:0;background:#f8fafc;color:#0f172a;font-family:'Pretendard','Noto Sans KR','Malgun Gothic',sans-serif}
+    .wrap{max-width:1600px;margin:0 auto;padding:20px}
+    .top{display:grid;grid-template-columns:1fr minmax(260px,520px);gap:12px;align-items:end}
+    .title{font-size:34px;font-weight:900;letter-spacing:-.03em;margin:0}
+    .sub{font-size:12px;color:#64748b;font-weight:800;letter-spacing:.08em;text-transform:uppercase}
+    .controls{display:flex;gap:8px;justify-content:flex-end;flex-wrap:wrap}
+    .btn{border:1px solid #2563eb;background:#2563eb;color:#fff;border-radius:12px;padding:10px 14px;font-size:13px;font-weight:800;cursor:pointer}
+    .search{flex:1;min-width:250px;border:1px solid #e2e8f0;border-radius:12px;padding:10px 12px;font-size:13px;font-weight:700}
+    .status{margin:10px 0 14px;font-size:12px;font-weight:700;color:#64748b}
+    .cards{display:grid;grid-template-columns:repeat(5,minmax(150px,1fr));gap:10px;margin-bottom:12px}
+    .card{background:#fff;border:1px solid #e2e8f0;border-radius:14px;padding:10px 12px}
+    .card .k{font-size:11px;font-weight:800;color:#64748b}
+    .card .v{font-size:19px;font-weight:900;white-space:nowrap}
+    .panel{background:#fff;border:1px solid #e2e8f0;border-radius:20px;overflow:hidden}
+    .table-wrap{overflow:auto}
+    table{width:100%;min-width:1250px;border-collapse:collapse}
+    thead th{background:#0f172a;color:#ffffffd1;font-size:11px;text-transform:uppercase;letter-spacing:.12em;padding:12px 10px;text-align:left;white-space:nowrap;vertical-align:middle}
+    .th-head{position:relative;display:flex;align-items:center}
+    .th-head.end{justify-content:flex-end}
+    .th-trigger{display:inline-flex;align-items:center;gap:6px;border:0;background:none;padding:0;color:#ffffffd1;font:inherit;font-weight:900;letter-spacing:inherit;text-transform:inherit;cursor:pointer}
+    .th-trigger:hover,.th-trigger.active,.th-trigger.open{color:#fff}
+    .th-title{display:inline-block}
+    .th-meta{font-size:10px;color:#93c5fd;font-weight:800;letter-spacing:0;text-transform:none}
+    .th-mark{display:inline-flex;align-items:center;justify-content:center;min-width:8px;color:#60a5fa;font-size:12px;line-height:1}
+    .th-caret{font-size:10px;color:#93c5fd;transition:transform .15s ease}
+    .th-trigger.open .th-caret{transform:rotate(180deg)}
+    .th-menu{position:absolute;top:calc(100% + 8px);left:0;display:none;min-width:180px;max-width:320px;max-height:280px;overflow:auto;padding:6px;background:#fff;border:1px solid #cbd5e1;border-radius:12px;box-shadow:0 16px 40px #0f172a26;z-index:15}
+    .th-head.end .th-menu{left:auto;right:0}
+    .th-menu.open{display:block}
+    .th-option{display:block;width:100%;border:0;background:none;border-radius:8px;padding:9px 10px;text-align:left;font-size:12px;font-weight:700;color:#0f172a;cursor:pointer;white-space:normal;word-break:break-word}
+    .th-option:hover{background:#eff6ff}
+    .th-option.active{background:#dbeafe;color:#1d4ed8}
+    tbody td{padding:12px;border-bottom:1px solid #f1f5f9;font-size:13px;white-space:nowrap;vertical-align:middle}
+    tbody tr:hover{background:#eff6ff}
+    tbody tr.settled{background:#f8fafc;color:#94a3b8}
+    tbody tr.settled:hover{background:#f1f5f9}
+    tbody tr.settled .name,tbody tr.settled strong{color:#64748b}
+    tbody tr.settled .badge{border-color:#cbd5e1;background:#f8fafc;color:#64748b}
+    .num{text-align:right;font-variant-numeric:tabular-nums}
+    .name{font-weight:800;max-width:460px;overflow:hidden;text-overflow:ellipsis}
+    .subline{font-size:11px;color:#94a3b8;font-weight:700;margin-top:3px}
+    .badge{display:inline-flex;padding:3px 9px;border-radius:999px;border:1px solid #bfdbfe;background:#eff6ff;color:#1d4ed8;font-size:11px;font-weight:900}
+    .badge.ok{border-color:#bbf7d0;background:#f0fdf4;color:#047857}
+    .empty{display:none;padding:32px;text-align:center;color:#94a3b8;font-weight:800}
+    .hidden{display:none}
+    .modal{position:fixed;inset:0;background:#020617bf;backdrop-filter:blur(4px);display:none;align-items:center;justify-content:center;padding:16px;z-index:30}
+    .modal.show{display:flex}
+    .modal-card{width:min(1200px,100%);max-height:90vh;overflow:auto;background:#fff;border-radius:24px;border:1px solid #e2e8f0}
+    .m-top{padding:20px;border-bottom:1px solid #f1f5f9;background:#f8fafc;display:flex;justify-content:space-between;gap:10px}
+    .x{width:42px;height:42px;border:1px solid #e2e8f0;border-radius:12px;background:#fff;font-size:22px;font-weight:900;color:#64748b;cursor:pointer}
+    .m-body{padding:18px;display:grid;grid-template-columns:1.5fr 1fr;gap:12px}
+    .sec{border:1px solid #e2e8f0;border-radius:16px;padding:12px}
+    .sec.dark{background:#0f172a;color:#fff;border-color:#0f172a}
+    .grid3{display:grid;grid-template-columns:repeat(3,minmax(100px,1fr));gap:8px}
+    .grid4{display:grid;grid-template-columns:repeat(4,minmax(100px,1fr));gap:8px}
+    .kv{border:1px solid #e2e8f0;border-radius:12px;padding:9px}
+    .kvk{font-size:10px;color:#94a3b8;font-weight:900;text-transform:uppercase}
+    .kvv{font-size:13px;font-weight:800;margin-top:3px;word-break:break-word}
+    .line{display:flex;justify-content:space-between;gap:10px;padding:5px 0;border-bottom:1px dashed #e2e8f0;font-size:13px;font-weight:700}
+    .line:last-child{border-bottom:0}
+    .money{font-size:28px;font-weight:900}
+    .progress{height:11px;background:#94a3b833;border-radius:999px;overflow:hidden;margin-top:7px}
+    .bar{height:100%;background:#3b82f6;width:0%}
+    .pay-list{display:flex;flex-direction:column;gap:8px;margin-top:10px}
+    .pay-item{border:1px solid #e2e8f0;border-radius:12px;padding:10px 12px;background:#f8fafc}
+    .pay-head{display:flex;justify-content:space-between;gap:10px;align-items:flex-start}
+    .pay-name{font-size:13px;font-weight:900;word-break:break-word}
+    .pay-meta{margin-top:6px;display:grid;grid-template-columns:repeat(2,minmax(120px,1fr));gap:6px 10px;font-size:12px;color:#475569;font-weight:700}
+    .pay-empty{margin-top:10px;border:1px dashed #cbd5e1;border-radius:12px;padding:12px;color:#94a3b8;font-size:12px;font-weight:800;text-align:center}
+    .pay-note{margin-top:8px;border-top:1px dashed #fecaca;padding-top:8px;font-size:12px;color:#b91c1c;font-weight:800;white-space:pre-wrap}
+    .metric-btn{display:inline-flex;flex-direction:column;align-items:flex-end;gap:2px;border:0;background:none;padding:0;color:inherit;font:inherit;cursor:pointer}
+    .metric-btn strong{color:#0f172a;text-decoration:underline;text-decoration-color:#bfdbfe;text-underline-offset:3px}
+    tbody tr.settled .metric-btn strong{color:#64748b}
+    .metric-btn:hover strong{color:#1d4ed8;text-decoration-color:#1d4ed8}
+    .detail-row td{padding:0;border-bottom:1px solid #e2e8f0;background:#f8fafc}
+    .detail-row:hover{background:#f8fafc}
+    .detail-cell{padding:0}
+    .inline-panel{padding:16px 18px}
+    .inline-grid{display:grid;grid-template-columns:1.35fr 1fr;gap:12px}
+    .inline-stack{display:flex;flex-direction:column;gap:10px}
+    .inline-card{background:#fff;border:1px solid #e2e8f0;border-radius:16px;padding:12px}
+    .inline-hero{background:#0f172a;color:#fff;border-color:#0f172a}
+    .inline-hero-note{font-size:12px;color:#94a3b8;margin-top:6px}
+    .inline-hero-split{display:grid;grid-template-columns:1fr 1fr;gap:14px;align-items:end}
+    .inline-hero-col{min-width:0}
+    .inline-hero-col.right{padding-left:14px;border-left:1px solid #334155}
+    .out-list{display:flex;flex-direction:column;gap:8px;margin-top:10px}
+    .out-item{border:1px solid #e2e8f0;border-radius:12px;padding:10px 12px;background:#f8fafc}
+    .out-head{display:flex;justify-content:space-between;gap:10px;align-items:flex-start}
+    .out-vendor{font-size:13px;font-weight:900}
+    .out-name{margin-top:6px;font-size:13px;font-weight:800;word-break:break-word}
+    .out-meta{margin-top:8px;display:grid;grid-template-columns:repeat(2,minmax(140px,1fr));gap:6px 10px;font-size:12px;color:#475569;font-weight:700}
+    .out-payments{display:flex;flex-direction:column;gap:6px;margin-top:8px;padding-top:8px;border-top:1px dashed #cbd5e1}
+    .out-payment{background:#fff;border:1px solid #e2e8f0;border-radius:10px;padding:8px}
+    .out-payment-head{display:flex;justify-content:space-between;gap:10px;align-items:flex-start;font-size:12px;font-weight:800}
+    .out-payment-meta{margin-top:6px;display:grid;grid-template-columns:repeat(3,minmax(120px,1fr));gap:4px 8px;font-size:12px;color:#475569;font-weight:700}
+    .out-note{margin-top:8px;border-top:1px dashed #fecaca;padding-top:8px;font-size:12px;color:#b91c1c;font-weight:800;white-space:pre-wrap}
+    .project-head{display:grid;grid-template-columns:1.2fr .8fr;gap:12px;margin-bottom:12px}
+    .project-meta-grid{display:grid;grid-template-columns:repeat(4,minmax(110px,1fr));gap:8px}
+    .project-sections{display:grid;grid-template-columns:1fr 1fr;gap:12px}
+    .section-card{background:#fff;border:1px solid #e2e8f0;border-radius:16px;padding:14px}
+    .section-head{display:flex;justify-content:space-between;gap:12px;align-items:flex-start;margin-bottom:10px}
+    .section-title{font-size:16px;font-weight:900}
+    .section-sub{margin-top:4px;font-size:12px;color:#64748b;font-weight:800}
+    .section-chip{display:inline-flex;align-items:center;gap:6px;border:1px solid #bfdbfe;background:#eff6ff;color:#1d4ed8;border-radius:999px;padding:5px 10px;font-size:11px;font-weight:900;white-space:nowrap}
+    .section-chip.out{border-color:#fecdd3;background:#fff1f2;color:#be123c}
+    .summary-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(140px,1fr));gap:8px}
+    .summary-card{background:#f8fafc;border:1px solid #e2e8f0;border-radius:14px;padding:12px;min-width:0}
+    .summary-label{font-size:11px;color:#64748b;font-weight:900;text-transform:uppercase}
+    .summary-value{margin-top:6px;font-size:clamp(12px,0.95vw,22px);font-weight:900;line-height:1.15;white-space:nowrap;max-width:100%;letter-spacing:-.03em}
+    .summary-note{margin-top:4px;font-size:12px;color:#94a3b8;font-weight:800}
+    .ledger-stack{display:flex;flex-direction:column;gap:14px}
+    .ledger-block{background:#fff;border:1px solid #e2e8f0;border-radius:18px;overflow:hidden}
+    .ledger-block.outsource{border-color:#fecdd3;background:#fff}
+    .ledger-block.collect{border-color:#c7d2fe;background:#fff}
+    .ledger-head{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:12px 14px}
+    .ledger-head-left{display:flex;align-items:center;gap:10px;min-width:0}
+    .ledger-icon{width:20px;height:20px;border-radius:999px;display:inline-flex;align-items:center;justify-content:center;font-size:12px;font-weight:900;color:#fff;flex:0 0 auto}
+    .ledger-block.outsource .ledger-icon{background:#f43f5e}
+    .ledger-block.collect .ledger-icon{background:#6366f1}
+    .ledger-name{font-size:13px;font-weight:900}
+    .ledger-sub{margin-top:2px;font-size:11px;color:#64748b;font-weight:800}
+    .ledger-pill{display:inline-flex;align-items:center;padding:6px 10px;border-radius:999px;font-size:11px;font-weight:900;white-space:nowrap}
+    .ledger-block.outsource .ledger-pill{border:1px solid #fecdd3;background:#fff1f2;color:#e11d48}
+    .ledger-block.collect .ledger-pill{border:1px solid #c7d2fe;background:#eef2ff;color:#4f46e5}
+    .ledger-table-wrap{padding:0 12px 12px}
+    .ledger-table{width:100%;min-width:0;border-collapse:collapse}
+    .ledger-table thead th{background:transparent;color:#94a3b8;font-size:11px;font-weight:900;letter-spacing:0;text-transform:none;padding:8px 10px;border-bottom:1px solid #e2e8f0}
+    .ledger-table tbody td{padding:10px;border-bottom:1px solid #eef2f7;font-size:12px;color:#334155;white-space:normal;background:#fff}
+    .ledger-table tbody tr:last-child td{border-bottom:0}
+    .ledger-main{font-weight:800;color:#0f172a}
+    .ledger-muted{display:block;margin-top:3px;font-size:11px;color:#94a3b8;font-weight:700}
+    .ledger-amount{font-weight:900;text-align:right;color:#0f172a}
+    .ledger-note{font-size:11px;color:#64748b;font-weight:700}
+    .ledger-empty{padding:14px 12px;color:#94a3b8;font-size:12px;font-weight:800;text-align:center}
+    .ledger-block.outsource .ledger-head{background:#fff1f2;border-bottom:1px solid #fecdd3}
+    .ledger-block.collect .ledger-head{background:#eef2ff;border-bottom:1px solid #c7d2fe}
+    .ledger-block.outsource .ledger-table thead th{background:#fff7f8}
+    .ledger-block.collect .ledger-table thead th{background:#f5f7ff}
+    @media(max-width:1280px){.top{grid-template-columns:1fr}.controls{justify-content:flex-start}.cards{grid-template-columns:repeat(2,minmax(140px,1fr))}.m-body{grid-template-columns:1fr}.inline-grid{grid-template-columns:1fr}.grid4{grid-template-columns:repeat(2,minmax(100px,1fr))}.inline-hero-split{grid-template-columns:1fr}.inline-hero-col.right{padding-left:0;border-left:0;border-top:1px solid #334155;padding-top:12px}.project-head{grid-template-columns:1fr}.project-meta-grid{grid-template-columns:repeat(2,minmax(110px,1fr))}.project-sections{grid-template-columns:1fr}.summary-grid{grid-template-columns:repeat(2,minmax(120px,1fr))}.ledger-head{align-items:flex-start;flex-direction:column}.ledger-pill{align-self:flex-start}}
+  </style>
+__LEDGER_HEAD_ASSETS__</head>
+<body class="mh-business-theme">
+  <input id="file" type="file" accept=".csv,.xlsx,.xls" class="hidden" />
+  <div class="wrap">
+    <div class="top">
+      <div><div class="sub">Live Management</div><h1 class="title">사업관리대장 <span style="font-weight:300;color:#94a3b8">| Dashboard</span></h1></div>
+      <div class="controls"><button id="btnUpload" class="btn" type="button">파일 업로드</button><input id="search" class="search" placeholder="전체 검색" /></div>
+    </div>
+    <div id="status" class="status">CSV/XLSX 파일을 업로드하면 데이터가 표시됩니다.</div>
+    <div id="cards" class="cards"></div>
+    <div class="panel">
+      <div class="table-wrap">
+        <table>
+          <thead>
+            <tr>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="code" data-label="구분 / 코드">
+                    <span class="th-title">구분 / 코드</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterCodeMenu" class="th-menu" data-filter="code"></div>
+                </div>
+              </th>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="name" data-label="사업명">
+                    <span class="th-title">사업명</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterNameMenu" class="th-menu" data-filter="name"></div>
+                </div>
+              </th>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="corp" data-label="계약법인">
+                    <span class="th-title">계약법인</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterCorpMenu" class="th-menu" data-filter="corp"></div>
+                </div>
+              </th>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="status" data-label="진행상태">
+                    <span class="th-title">진행상태</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterStatusMenu" class="th-menu" data-filter="status"></div>
+                </div>
+              </th>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="outsource" data-label="외주비">
+                    <span class="th-title">외주비</span><span class="th-meta">(VAT 별도)</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterOutsourceMenu" class="th-menu" data-filter="outsource"></div>
+                </div>
+              </th>
+              <th class="num">
+                <div class="th-head end">
+                  <button type="button" class="th-trigger" data-filter="amount" data-label="계약금">
+                    <span class="th-title">계약금</span><span class="th-meta">(VAT 별도)</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterAmountMenu" class="th-menu" data-filter="amount"></div>
+                </div>
+              </th>
+              <th class="num">
+                <div class="th-head end">
+                  <button type="button" class="th-trigger" data-filter="collected" data-label="수금액">
+                    <span class="th-title">수금액</span><span class="th-meta">(VAT 별도)</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterCollectedMenu" class="th-menu" data-filter="collected"></div>
+                </div>
+              </th>
+              <th class="num">
+                <div class="th-head end">
+                  <button type="button" class="th-trigger" data-filter="rate" data-label="수금률">
+                    <span class="th-title">수금률</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterRateMenu" class="th-menu" data-filter="rate"></div>
+                </div>
+              </th>
+            </tr>
+          </thead>
+          <tbody id="tbody"></tbody>
+        </table>
+      </div>
+      <div id="empty" class="empty">표시할 데이터가 없습니다.</div>
+    </div>
+  </div>
+  <div id="collectModal" class="modal">
+    <div class="modal-card">
+      <div class="m-top"><div><div id="mCat" class="badge">미분류</div><div id="mTitle" style="font-size:28px;font-weight:900;margin-top:6px"></div><div id="mSub" style="font-size:13px;color:#64748b;font-weight:700;margin-top:4px"></div></div><button id="btnCollectClose" class="x" type="button">×</button></div>
+      <div class="m-body">
+        <div style="display:flex;flex-direction:column;gap:10px">
+          <div class="sec"><div class="grid3"><div class="kv"><div class="kvk">발주처</div><div id="mClient" class="kvv"></div></div><div class="kv"><div class="kvk">발주방법</div><div id="mOrder" class="kvv"></div></div><div class="kv"><div class="kvk">분담율</div><div id="mSplit" class="kvv"></div></div></div></div>
+          <div class="sec"><div class="line"><span>착수일</span><strong id="mStartDate"></strong></div><div class="line"><span>준공일</span><strong id="mEndDate"></strong></div><div class="line"><span>대금구분</span><strong id="mPayType"></strong></div><div id="mPayItems" class="pay-list"></div></div>
+          <div class="sec dark"><div style="display:flex;justify-content:space-between;gap:10px;align-items:flex-end"><div><div style="font-size:11px;color:#94a3b8;font-weight:900">총 계약 합계(VAT 포함)</div><div id="mContractTotal" class="money"></div><div id="mContractSupply" style="font-size:12px;color:#94a3b8"></div></div><div style="text-align:right"><div style="font-size:11px;color:#60a5fa;font-weight:900">수금금액</div><div id="mCollected" class="money" style="color:#60a5fa"></div><div id="mCollectDate" style="font-size:12px;color:#94a3b8"></div></div></div><div style="margin-top:10px;display:flex;justify-content:space-between"><span style="font-size:12px;color:#94a3b8;font-weight:900">수금 진행률</span><strong id="mRate" style="font-size:28px"></strong></div><div class="progress"><div id="mRateBar" class="bar"></div></div><div style="display:flex;justify-content:space-between;margin-top:7px"><span style="color:#fda4af;font-size:12px;font-weight:900">미수 금액</span><strong id="mReceivable" style="color:#fb7185"></strong></div></div>
+        </div>
+        <div style="display:flex;flex-direction:column;gap:10px">
+          <div class="sec"><div style="font-size:11px;color:#64748b;font-weight:900;letter-spacing:.1em;text-transform:uppercase">계약 / 청구 담당자</div><div style="margin-top:8px"><div id="mCmName" style="font-size:20px;font-weight:900"></div><div id="mCmOrg" style="font-size:13px;color:#0f172a;font-weight:800;margin-top:4px"></div><div id="mCmPhone" style="font-size:13px;font-weight:700;margin-top:8px"></div><div id="mCmEmail" style="font-size:13px;font-weight:700;margin-top:4px"></div></div></div>
+          <div class="sec"><div style="font-size:11px;color:#64748b;font-weight:900;letter-spacing:.1em;text-transform:uppercase">부서 담당자</div><div style="margin-top:8px"><div id="mDmName" style="font-size:20px;font-weight:900"></div><div id="mDmOrg" style="font-size:13px;color:#334155;font-weight:800;margin-top:4px"></div><div id="mDmPhone" style="font-size:13px;font-weight:700;margin-top:8px"></div><div id="mDmEmail" style="font-size:13px;font-weight:700;margin-top:4px"></div></div></div>
+        </div>
+      </div>
+    </div>
+  </div>
+  <div id="outsourceModal" class="modal">
+    <div class="modal-card">
+      <div class="m-top"><div><div class="badge">외주비 상세</div><div id="oTitle" style="font-size:28px;font-weight:900;margin-top:6px"></div><div id="oSub" style="font-size:13px;color:#64748b;font-weight:700;margin-top:4px"></div></div><button id="btnOutsourceClose" class="x" type="button">×</button></div>
+      <div class="m-body">
+        <div style="display:flex;flex-direction:column;gap:10px">
+          <div class="sec">
+            <div class="grid3">
+              <div class="kv"><div class="kvk">계약법인</div><div id="oCorp" class="kvv"></div></div>
+              <div class="kv"><div class="kvk">발주처</div><div id="oClient" class="kvv"></div></div>
+              <div class="kv"><div class="kvk">외주처 요약</div><div id="oVendors" class="kvv"></div></div>
+            </div>
+          </div>
+          <div class="sec">
+            <div class="line"><span>외주 총액</span><strong id="oTotal"></strong></div>
+            <div class="line"><span>외주 건수</span><strong id="oCount"></strong></div>
+            <div class="line"><span>계약기간</span><strong id="oPeriod"></strong></div>
+            <div id="oItems" class="out-list"></div>
+          </div>
+        </div>
+        <div style="display:flex;flex-direction:column;gap:10px">
+          <div class="sec dark">
+            <div style="font-size:11px;color:#94a3b8;font-weight:900">총 외주비(공급가액 기준)</div>
+            <div id="oTotalHero" class="money"></div>
+            <div id="oTotalHint" style="font-size:12px;color:#94a3b8;margin-top:6px"></div>
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+  <script src="https://cdn.jsdelivr.net/npm/xlsx@0.18.5/dist/xlsx.full.min.js"></script>
+  <script>
+    const FILTER_KEYS=["code","name","corp","status","outsource","amount","collected","rate"];
+    const S={all:[],rows:[],viewRows:[],file:"",filters:{},totals:null,expanded:{key:""}};
+    const E={file:document.getElementById("file"),btnUpload:document.getElementById("btnUpload"),search:document.getElementById("search"),status:document.getElementById("status"),cards:document.getElementById("cards"),tbody:document.getElementById("tbody"),empty:document.getElementById("empty"),collectModal:document.getElementById("collectModal"),btnCollectClose:document.getElementById("btnCollectClose"),outsourceModal:document.getElementById("outsourceModal"),btnOutsourceClose:document.getElementById("btnOutsourceClose"),filterButtons:Object.fromEntries(Array.from(document.querySelectorAll(".th-trigger")).map(el=>[el.dataset.filter,el])),filterMenus:Object.fromEntries(Array.from(document.querySelectorAll(".th-menu")).map(el=>[el.dataset.filter,el]))};
+    const G=id=>document.getElementById(id);
+    const esc=v=>String(v||"").replace(/&/g,"&amp;").replace(/</g,"&lt;").replace(/>/g,"&gt;");
+    const escAttr=v=>esc(v).replace(/"/g,"&quot;");
+    const n=v=>String(v||"").replace(/[\s\r\n]+/g,"").toLowerCase();
+    const num=v=>{v=String(v||"").trim();if(!v||v.startsWith("="))return 0;return parseFloat(v.replace(/[^0-9.\-]/g,""))||0;};
+    const won=v=>Math.round(v||0).toLocaleString("ko-KR")+" 원";
+    const d=v=>{v=String(v||"").trim();return !v||v==="~"?"-":v;};
+    const rate=(raw,col,sales)=>{const x=parseFloat(String(raw||"").replace(/[^0-9.\-]/g,""));if(Number.isFinite(x))return Math.max(0,Math.min(100,x));return sales>0?Math.max(0,Math.min(100,col/sales*100)):0;};
+    const score=t=>{t=String(t||"");let s=0,m=t.replace(/\s+/g,"");if(m.includes("사업관리대장"))s+=8;if(m.includes("총괄사업코드"))s+=8;if(m.includes("사업명(계약명)"))s+=7;s+=(t.match(/[가-힣]/g)||[]).length*0.01;s-=(t.match(/<2F>/g)||[]).length*0.5;return s;};
+    const rowKey=r=>[r.code||"",r.name||"",r.corp||"",r.client||""].join("|");
+    function parseCsv(txt){const out=[];let row=[],f="",q=false;for(let i=0;i<txt.length;i++){const c=txt[i];if(c==='"'){if(q&&txt[i+1]==='"'){f+='"';i++;}else q=!q;continue;}if(c===","&&!q){row.push(f);f="";continue;}if((c==="\n"||c==="\r")&&!q){if(c==="\r"&&txt[i+1]==="\n")i++;row.push(f);out.push(row);row=[];f="";continue;}f+=c;}row.push(f);out.push(row);if(out.length&&out[0].length)out[0][0]=String(out[0][0]||"").replace(/^\uFEFF/,"");return out;}
+    function hs(rows){
+      for(let i=0;i<rows.length;i++){
+        const a=(rows[i]||[]).map(n);
+        const hasName=a.some(v=>v.includes("사업명(계약명)")||v==="사업명"||v.includes("사업명"));
+        const hasCode=a.some(v=>v.includes("총괄사업코드")||v.includes("사업코드"));
+        const hasClient=a.some(v=>v.includes("발주처(매출처)")||v.includes("발주처"));
+        if(hasName&&(hasCode||hasClient)) return i;
+      }
+      return -1;
+    }
+    function ch(a,b){a=a||[];b=b||[];const m=Math.max(a.length,b.length),o=[];let carry="";for(let i=0;i<m;i++){const t=String(a[i]||"").replace(/\s+/g," ").trim(),s=String(b[i]||"").replace(/\s+/g," ").trim();if(t)carry=t;const top=t||carry;o.push(top&&s?(top+" "+s).trim():(top||s||""));}return o;}
+    function hi(headers,cands){const C=(cands||[]).map(n).filter(Boolean);for(const c of C){for(let i=0;i<headers.length;i++)if(n(headers[i])===c)return i;}return -1;}
+    function parseLedgerRows(R){
+      if(R.length&&R[0].length)R[0][0]=String(R[0][0]||"").replace(/^\uFEFF/,"");
+      const h=hs(R);if(h<0)throw new Error("헤더를 찾지 못했습니다.");
+      const H=ch(R[h],R[h+1]||[]),I={cat:hi(H,["사업구분","사업 구분"]),corp:hi(H,["계약법인","계약 법인"]),code:hi(H,["총괄사업코드","총괄 사업코드","사업코드"]),name:hi(H,["사업명 (계약명)","사업명(계약명)","사업명"]),pay:hi(H,["대금구분","대금 구분"]),yn:hi(H,["계약여부"]),order:hi(H,["발주방법"]),pm:hi(H,["pm"]),status:hi(H,["진행상태"]),client:hi(H,["발주처 (매출처)","발주처(매출처)","발주처"]),split:hi(H,["분담율"]),cDate:hi(H,["계약기간 계약일","계약일","발행일"]),sDate:hi(H,["계약기간 착수일","착수일"]),eDate:hi(H,["계약기간 준공일","준공일"]),cSup:hi(H,["계약금 공급가액","매출금액 공급가액","공급가액"]),cVat:hi(H,["계약금 부가세","매출금액 부가세","부가세"]),cTot:hi(H,["계약금 합계","매출금액 합계","합계","계약금","매출금액"]),colDate:hi(H,["매출금액 수금일","수금일"]),sSup:hi(H,["매출금액 공급가액","공급가액"]),sVat:hi(H,["매출금액 부가세","부가세"]),sTot:hi(H,["매출금액 합계","합계","매출금액"]),col:hi(H,["매출금액 수금금액","수금금액","수금액"]),recv:hi(H,["매출금액 미수금액","미수금액"]),r:hi(H,["매출금액 수금율","수금율"]),note:hi(H,["비고"]),cmCo:hi(H,["계약/청구담당자 회사"]),cmNm:hi(H,["계약/청구담당자 이름"]),cmDp:hi(H,["계약/청구담당자 부서"]),cmPh:hi(H,["계약/청구담당자 연락처"]),cmEm:hi(H,["계약/청구담당자 이메일"]),dmCo:hi(H,["부서담당자 회사"]),dmNm:hi(H,["부서담당자 이름"]),dmDp:hi(H,["부서담당자 부서"]),dmPh:hi(H,["부서담당자 연락처"]),dmEm:hi(H,["부서담당자 이메일"])};
+      const out=[];for(const row of R.slice(h+2)){const x={cat:I.cat>=0?String(row[I.cat]||"").trim():"",corp:I.corp>=0?String(row[I.corp]||"").trim():"",code:I.code>=0?String(row[I.code]||"").trim():"",name:I.name>=0?String(row[I.name]||"").trim():"",pay:I.pay>=0?String(row[I.pay]||"").trim():"",yn:I.yn>=0?String(row[I.yn]||"").trim():"",order:I.order>=0?String(row[I.order]||"").trim():"",pm:I.pm>=0?String(row[I.pm]||"").trim():"",status:I.status>=0?String(row[I.status]||"").trim():"",client:I.client>=0?String(row[I.client]||"").trim():"",split:I.split>=0?String(row[I.split]||"").trim():"",cDate:I.cDate>=0?String(row[I.cDate]||"").trim():"",sDate:I.sDate>=0?String(row[I.sDate]||"").trim():"",eDate:I.eDate>=0?String(row[I.eDate]||"").trim():"",cSup:I.cSup>=0?num(row[I.cSup]):0,cVat:I.cVat>=0?num(row[I.cVat]):0,cTot:I.cTot>=0?num(row[I.cTot]):0,colDate:I.colDate>=0?String(row[I.colDate]||"").trim():"",sSup:I.sSup>=0?num(row[I.sSup]):0,sVat:I.sVat>=0?num(row[I.sVat]):0,sTot:I.sTot>=0?num(row[I.sTot]):0,col:I.col>=0?num(row[I.col]):0,recv:I.recv>=0?num(row[I.recv]):0,rateRaw:I.r>=0?String(row[I.r]||"").trim():"",note:I.note>=0?String(row[I.note]||"").trim():"",cmCo:I.cmCo>=0?String(row[I.cmCo]||"").trim():"",cmNm:I.cmNm>=0?String(row[I.cmNm]||"").trim():"",cmDp:I.cmDp>=0?String(row[I.cmDp]||"").trim():"",cmPh:I.cmPh>=0?String(row[I.cmPh]||"").trim():"",cmEm:I.cmEm>=0?String(row[I.cmEm]||"").trim():"",dmCo:I.dmCo>=0?String(row[I.dmCo]||"").trim():"",dmNm:I.dmNm>=0?String(row[I.dmNm]||"").trim():"",dmDp:I.dmDp>=0?String(row[I.dmDp]||"").trim():"",dmPh:I.dmPh>=0?String(row[I.dmPh]||"").trim():"",dmEm:I.dmEm>=0?String(row[I.dmEm]||"").trim():""};
+        if(!x.name&&!x.code)continue;if(!x.code&&!x.corp&&!x.client&&!x.pm)continue;if(!x.cTot)x.cTot=x.cSup+x.cVat;if(!x.sTot)x.sTot=x.sSup+x.sVat;if(!x.recv)x.recv=Math.max(0,x.sTot-x.col);x.rate=rate(x.rateRaw,x.col,x.sTot);out.push(x);}
+      return out;
+    }
+    const hk=v=>String(v||"").normalize("NFKC").toLowerCase().replace(/[^0-9a-z가-힣]+/g,"");
+    function findHeaderIndex(headers,cands){
+      const normalized=(headers||[]).map(hk);
+      const candidates=(cands||[]).map(hk).filter(Boolean);
+      for(const c of candidates){
+        for(let i=0;i<normalized.length;i++){
+          if(!normalized[i]) continue;
+          if(normalized[i]===c||normalized[i].includes(c)||c.includes(normalized[i])) return i;
+        }
+      }
+      return -1;
+    }
+    function textAt(row,idx){return idx>=0?String(row[idx]??"").replace(/\u00a0/g," ").replace(/\s+/g," ").trim():"";}
+    function moneyAt(row,idx){return idx>=0?num(row[idx]):0;}
+    function lastText(values){for(let i=values.length-1;i>=0;i--){const v=d(values[i]);if(v!=="-")return v;}return "-";}
+    function paymentSummary(payments){
+      const labels=[...new Set((payments||[]).map(p=>String(p.pay||"").trim()).filter(Boolean))];
+      if(!labels.length) return "-";
+      if(labels.length<=2) return labels.join(", ");
+      return `${labels.slice(0,2).join(", ")} 외 ${labels.length-2}건`;
+    }
+    function paymentRecord(x,fallbackPay){
+      const supply=x.sSup||0,vat=x.sVat||0,total=x.sTot||supply+vat,collected=x.col||0;
+      return {pay:String(x.pay||x.name||fallbackPay||"미입력").trim(),status:x.status||"",issueDate:x.issueDate||x.cDate||"",collectDate:x.colDate||"",supply,vat,total,collected,receivable:x.recv||Math.max(0,total-collected),rate:rate(x.rateRaw,collected,total),note:String(x.note||"").trim()};
+    }
+    function finalizeProject(project){
+      const payments=(project.payments||[]).filter(p=>p.pay||p.issueDate||p.collectDate||p.total||p.collected||p.receivable);
+      if(!payments.length&&(project.issueDate||project.colDate||project.sSup||project.sVat||project.sTot||project.col||project.recv)) payments.push(paymentRecord(project,project.pay||"일괄"));
+      project.payments=payments;
+      project.pay=paymentSummary(payments);
+      project.periodText=(d(project.sDate)==="-"&&d(project.eDate)==="-")?"-":`${d(project.sDate)} ~ ${d(project.eDate)}`;
+      project.issueDateSummary=lastText(payments.map(p=>p.issueDate));
+      project.collectDateSummary=lastText(payments.map(p=>p.collectDate));
+      return project;
+    }
+    function normalizeProjectKey(v){return hk(v);}
+    function normalizeProjectBase(v){
+      return hk(String(v||"").replace(/\([^)]*\)/g," ").replace(/\[[^\]]*\]/g," "));
+    }
+    function summarizeOutsourceVendors(vendors){
+      const list=(vendors||[]).filter(Boolean);
+      if(!list.length) return "";
+      if(list.length<=2) return list.join(", ");
+      return `${list.slice(0,2).join(", ")} \uC678 ${list.length-2}\uACF3`;
+    }
+    function calcVatExcluded(total){return total>0?Math.round(total/1.1):0;}
+    function outsourceTotalLabel(item){
+      const ex=Math.round(item&&item.contractEx||0);
+      const total=Math.round(item&&item.contractIn||0);
+      if(ex>0) return won(ex);
+      if(total>0) return won(calcVatExcluded(total));
+      return "-";
+    }
+    function cleanVendorName(value,sheetName){
+      const raw=String(value||sheetName||"").trim();
+      return raw.replace(/^\(\uC8FC\)\s*/,"").replace(/^\uC8FC\uC2DD\uD68C\uC0AC\s*/,"").replace(/^\uC678\uC8FC/,"").trim()||String(sheetName||"\uC678\uC8FC").replace(/^\uC678\uC8FC/,"").trim()||"\uC678\uC8FC";
+    }
+    function getOutsourceLayout(rows){
+      const header=rows[3]||[];
+      const hasVatContract=String(header[9]??"").includes("VAT\uD3EC\uD568");
+      if(hasVatContract){
+        return {hasVatContract:true,contractEx:8,contractIn:9,invoiceDate:10,paymentDate:11,paymentAmount:12,remainingAmount:13,progress:14,label:15,note:16};
+      }
+      return {hasVatContract:false,contractEx:8,contractIn:-1,invoiceDate:9,paymentDate:10,paymentAmount:11,remainingAmount:12,progress:13,label:-1,note:14};
+    }
+    function shouldStopOutsourceRows(row){
+      const first=String(row[0]??"").trim();
+      const project=String(row[2]??"").trim();
+      const detail=String(row[3]??"").trim();
+      const joined=[row[0],row[2],row[3],row[13],row[14],row[15],row[16]].map(v=>String(v??"").trim()).join(" ");
+      return first==="\uB0A0\uC9DC"||first.startsWith("*\uC790\uB8CC\uCD9C\uCC98")||project==="\uC801\uC694"||detail==="\uC801\uC694"||project.includes("\uC790\uB8CC\uCD9C\uCC98")||joined.includes("\uC6D0\uACC4\uC57D\uAE08")||joined.includes("\uC218\uAE08/\uC9C0\uAE09\uCC98");
+    }
+    function getOutsourceEntry(map,key,name){
+      const current=map.get(key);
+      if(current) return current;
+      const next={name,key,baseKey:normalizeProjectBase(name),vendors:new Set(),items:[],contract:0,contractIn:0,paid:0,paidIn:0,remaining:0,remainingIn:0};
+      map.set(key,next);
+      return next;
+    }
+    function createOutsourceItem(entry,vendor,projectName,detail,row,layout){
+      const contractEx=num(row[layout.contractEx]);
+      const contractIn=layout.contractIn>=0?num(row[layout.contractIn]):0;
+      const next={
+        vendor,
+        projectName,
+        detail:String(detail||"-").trim()||"-",
+        contractDate:String(row[4]??"").trim(),
+        startDate:String(row[5]??"").trim(),
+        endDate:String(row[7]??"").trim(),
+        contractEx,
+        contractIn,
+        invoiceDate:String(row[layout.invoiceDate]??"").trim(),
+        progress:String(row[layout.progress]??"").trim(),
+        note:"",
+        payments:[]
+      };
+      entry.items.push(next);
+      return next;
+    }
+    function buildOutsourcePayment(item,row,layout){
+      const invoiceDate=String(row[layout.invoiceDate]??"").trim();
+      const paymentDate=String(row[layout.paymentDate]??"").trim();
+      const paymentCell=String(row[layout.paymentAmount]??"").trim();
+      const remainingCell=String(row[layout.remainingAmount]??"").trim();
+      const paymentRaw=num(row[layout.paymentAmount]);
+      const remainingRaw=num(row[layout.remainingAmount]);
+      const label=layout.label>=0?String(row[layout.label]??"").trim():"";
+      const note=layout.note>=0?String(row[layout.note]??"").trim():String(row[14]??"").trim();
+      if(!(invoiceDate||paymentDate||paymentRaw||remainingRaw||label||note)) return null;
+      if(note&&!label&&!paymentDate&&!paymentRaw&&!remainingRaw&&!invoiceDate){
+        item.note=note;
+      }
+      return {
+        label,
+        note,
+        invoiceDate,
+        paymentDate,
+        paymentKnown:paymentCell!=="",
+        remainingKnown:remainingCell!=="",
+        paymentEx:paymentRaw?(layout.hasVatContract?calcVatExcluded(paymentRaw):paymentRaw):0,
+        paymentIn:layout.hasVatContract?paymentRaw:0,
+        remainingEx:remainingRaw?(layout.hasVatContract?calcVatExcluded(remainingRaw):remainingRaw):0,
+        remainingIn:layout.hasVatContract?remainingRaw:0
+      };
+    }
+    function finalizeOutsourceItem(item){
+      const payments=Array.isArray(item.payments)?item.payments.filter(Boolean):[];
+      const paidEx=Math.round(payments.reduce((sum,p)=>sum+(p.paymentEx||0),0));
+      const paidIn=Math.round(payments.reduce((sum,p)=>sum+(p.paymentIn||0),0));
+      let remainingEx=0;
+      let remainingIn=0;
+      for(let i=payments.length-1;i>=0;i--){
+        const payment=payments[i];
+        if(payment.remainingKnown){
+          remainingEx=Math.round(payment.remainingEx||0);
+          remainingIn=Math.round(payment.remainingIn||0);
+          break;
+        }
+      }
+      if(!remainingEx&&item.contractEx>0) remainingEx=Math.max(0,Math.round(item.contractEx-paidEx));
+      if(!remainingIn&&item.contractIn>0) remainingIn=Math.max(0,Math.round(item.contractIn-paidIn));
+      return {...item,payments,paidEx,paidIn,remainingEx,remainingIn};
+    }
+    function parseOutsourceRows(rows,sheetName,map){
+      if(!rows||rows.length<6) return;
+      const vendor=cleanVendorName((rows[1]||[])[0],sheetName);
+      const layout=getOutsourceLayout(rows);
+      let currentKey="",currentName="",currentItem=null;
+      for(const row of rows.slice(5)){
+        if(shouldStopOutsourceRows(row)) break;
+        const projectName=String(row[2]??"").trim();
+        const projectKey=normalizeProjectKey(projectName);
+        const detail=String(row[3]??"").trim();
+        const validProject=projectKey&&projectKey!=="ref";
+        if(validProject){
+          currentKey=projectKey;
+          currentName=projectName;
+          const entry=getOutsourceEntry(map,currentKey,currentName);
+          entry.vendors.add(vendor);
+          currentItem=createOutsourceItem(entry,vendor,currentName,detail,row,layout);
+          const firstPayment=buildOutsourcePayment(currentItem,row,layout);
+          if(firstPayment) currentItem.payments.push(firstPayment);
+          continue;
+        }
+        if(!currentKey) continue;
+        const entry=getOutsourceEntry(map,currentKey,currentName);
+        entry.vendors.add(vendor);
+        const contractEx=num(row[layout.contractEx]);
+        const contractIn=layout.contractIn>=0?num(row[layout.contractIn]):0;
+        const hasFinancialRow=!!(contractEx||contractIn||num(row[layout.paymentAmount])||num(row[layout.remainingAmount]));
+        const hasMetaRow=!!(String(row[layout.invoiceDate]??"").trim()||String(row[layout.paymentDate]??"").trim()||String(row[layout.progress]??"").trim()||detail);
+        if(detail&&hasMetaRow){
+          currentItem=createOutsourceItem(entry,vendor,currentName,detail,row,layout);
+          const payment=buildOutsourcePayment(currentItem,row,layout);
+          if(payment) currentItem.payments.push(payment);
+          continue;
+        }
+        if(!currentItem){
+          if(!(hasFinancialRow||hasMetaRow)) continue;
+          currentItem=createOutsourceItem(entry,vendor,currentName,detail||"\uC678\uC8FC \uACC4\uC57D",row,layout);
+        }else{
+          if(contractEx>0) currentItem.contractEx+=contractEx;
+          if(contractIn>0) currentItem.contractIn+=contractIn;
+          if(!currentItem.progress) currentItem.progress=String(row[layout.progress]??"").trim();
+        }
+        const payment=buildOutsourcePayment(currentItem,row,layout);
+        if(payment) currentItem.payments.push(payment);
+      }
+    }
+    function parseOutsourceSheets(workbook){
+      const map=new Map();
+      const names=(workbook&&workbook.SheetNames)||[];
+      for(const sheetName of names){
+        if(!String(sheetName||"").startsWith("\uC678\uC8FC")) continue;
+        const sheet=workbook.Sheets[sheetName];
+        if(!sheet) continue;
+        const rows=XLSX.utils.sheet_to_json(sheet,{header:1,raw:false,defval:""});
+        parseOutsourceRows(rows,sheetName,map);
+      }
+      for(const entry of map.values()){
+        entry.items=entry.items.map(finalizeOutsourceItem).filter(item=>item.contractEx||item.contractIn||item.paidEx||item.paidIn||item.remainingEx||item.remainingIn||item.detail||item.payments.length);
+        entry.contract=Math.round(entry.items.reduce((sum,item)=>sum+(item.contractEx||0),0));
+        entry.contractIn=Math.round(entry.items.reduce((sum,item)=>sum+(item.contractIn||0),0));
+        entry.paid=Math.round(entry.items.reduce((sum,item)=>sum+(item.paidEx||0),0));
+        entry.paidIn=Math.round(entry.items.reduce((sum,item)=>sum+(item.paidIn||0),0));
+        entry.remaining=Math.round(entry.items.reduce((sum,item)=>sum+(item.remainingEx||0),0));
+        entry.remainingIn=Math.round(entry.items.reduce((sum,item)=>sum+(item.remainingIn||0),0));
+      }
+      return map;
+    }
+    function resolveOutsourceEntry(record,outsourceMap){
+      const fullKey=normalizeProjectKey(record.name||"");
+      const baseKey=normalizeProjectBase(record.name||"");
+      if(fullKey&&outsourceMap.has(fullKey)) return outsourceMap.get(fullKey);
+      if(baseKey&&outsourceMap.has(baseKey)) return outsourceMap.get(baseKey);
+      let best=null,bestScore=0;
+      for(const entry of outsourceMap.values()){
+        const entryFull=String(entry&&entry.key||"");
+        const entryBase=String(entry&&entry.baseKey||normalizeProjectBase(entry&&entry.name||""));
+        for(const candidate of [entryFull,entryBase]){
+          if(!candidate) continue;
+          const matched=(fullKey&&fullKey.includes(candidate))||(candidate&&fullKey&&candidate.includes(fullKey))||(baseKey&&baseKey.includes(candidate))||(candidate&&baseKey&&candidate.includes(baseKey));
+          if(matched&&candidate.length>bestScore){
+            best=entry;
+            bestScore=candidate.length;
+          }
+        }
+      }
+      return best;
+    }
+    function attachOutsourceCosts(records,outsourceMap){
+      return (records||[]).map(record=>{
+        const entry=resolveOutsourceEntry(record,outsourceMap);
+        const outsourceCost=entry?Math.round(entry.contract||0):0;
+        const outsourcePaid=entry?Math.round(entry.paid||0):0;
+        const outsourceRemaining=entry?Math.round(entry.remaining||0):0;
+        const outsourceCostIn=entry?Math.round(entry.contractIn||0):0;
+        const outsourcePaidIn=entry?Math.round(entry.paidIn||0):0;
+        const outsourceRemainingIn=entry?Math.round(entry.remainingIn||0):0;
+        const outsourceVendors=entry?Array.from(entry.vendors):[];
+        const outsourceItems=entry&&Array.isArray(entry.items)?entry.items.slice():[];
+        return {
+          ...record,
+          outsourceCost,
+          outsourcePaid,
+          outsourceRemaining,
+          outsourceCostIn,
+          outsourcePaidIn,
+          outsourceRemainingIn,
+          outsourceVendors,
+          outsourceVendorText:summarizeOutsourceVendors(outsourceVendors),
+          outsourceItems
+        };
+      });
+    }
+    function parseLedgerRecords(R){
+      if(R.length&&R[0].length)R[0][0]=String(R[0][0]||"").replace(/^\uFEFF/,"");
+      const h=hs(R);if(h<0)throw new Error("헤더를 찾지 못했습니다.");
+      ch(R[h],R[h+1]||[]);
+      const I={cat:1,corp:4,code:5,name:6,pay:7,yn:8,order:9,pm:10,status:11,client:12,split:13,cDate:14,sDate:15,eDate:17,cSup:18,cVat:19,cTot:20,issueDate:21,colDate:22,sSup:23,sVat:24,sTot:25,col:26,recv:27,r:28,note:29,cmCo:30,cmNm:31,cmDp:32,cmPh:33,cmEm:34,dmCo:35,dmNm:36,dmDp:37,dmPh:38,dmEm:39};
+      const out=[];let current=null;
+      for(const row of R.slice(h+2)){
+        const x={
+          cat:textAt(row,I.cat),corp:textAt(row,I.corp),code:textAt(row,I.code),name:textAt(row,I.name),pay:textAt(row,I.pay),
+          yn:textAt(row,I.yn),order:textAt(row,I.order),pm:textAt(row,I.pm),status:textAt(row,I.status),client:textAt(row,I.client),
+          split:textAt(row,I.split),cDate:textAt(row,I.cDate),sDate:textAt(row,I.sDate),eDate:textAt(row,I.eDate),
+          cSup:moneyAt(row,I.cSup),cVat:moneyAt(row,I.cVat),cTot:moneyAt(row,I.cTot),issueDate:textAt(row,I.issueDate),colDate:textAt(row,I.colDate),
+          sSup:moneyAt(row,I.sSup),sVat:moneyAt(row,I.sVat),sTot:moneyAt(row,I.sTot),col:moneyAt(row,I.col),recv:moneyAt(row,I.recv),rateRaw:textAt(row,I.r),
+          note:textAt(row,I.note),cmCo:textAt(row,I.cmCo),cmNm:textAt(row,I.cmNm),cmDp:textAt(row,I.cmDp),cmPh:textAt(row,I.cmPh),cmEm:textAt(row,I.cmEm),
+          dmCo:textAt(row,I.dmCo),dmNm:textAt(row,I.dmNm),dmDp:textAt(row,I.dmDp),dmPh:textAt(row,I.dmPh),dmEm:textAt(row,I.dmEm)
+        };
+        if(!x.cTot) x.cTot=x.cSup+x.cVat;
+        if(!x.sTot) x.sTot=x.sSup+x.sVat;
+        if(!x.recv) x.recv=Math.max(0,x.sTot-x.col);
+        x.rate=rate(x.rateRaw,x.col,x.sTot);
+        const isProject=!!(x.code||(x.name&&(x.cat||x.corp||x.client||x.yn||x.order||x.pm)));
+        const isPayment=!isProject&&!!(x.pay||x.name||x.issueDate||x.colDate||x.sSup||x.sVat||x.sTot||x.col||x.recv);
+        if(isProject){
+          if(!x.name&&!x.code) continue;
+          if(current) out.push(finalizeProject(current));
+          current={...x,payments:[]};
+          continue;
+        }
+        if(isPayment&&current) current.payments.push(paymentRecord(x,x.pay));
+      }
+      if(current) out.push(finalizeProject(current));
+      return out;
+    }
+    function extractLedgerTotals(rows){
+      const indexes={contract:20,collected:26,receivable:27,rate:28};
+      let summaryRow=null;
+      for(let i=(rows||[]).length-1;i>=0;i--){
+        const row=rows[i]||[];
+        const hasSummaryLabel=row.some(cell=>String(cell??"").replace(/\s+/g,"").includes("합계"));
+        if(hasSummaryLabel){summaryRow=row;break;}
+      }
+      if(!summaryRow) return null;
+      const contract=num(summaryRow[indexes.contract]);
+      const collected=num(summaryRow[indexes.collected]);
+      const receivable=num(summaryRow[indexes.receivable]);
+      const rateRaw=String(summaryRow[indexes.rate]??"").trim();
+      if(!(contract||collected||receivable||rateRaw)) return null;
+      const totalBase=collected+receivable;
+      return {contract,collected,receivable,rate:rate(rateRaw,collected,totalBase)};
+    }
+    function parseLedger(txt){
+      const rows=parseCsv(txt);
+      return {records:parseLedgerRecords(rows),totals:extractLedgerTotals(rows)};
+    }
+    function parseLedgerExcel(buf){
+      if(typeof XLSX==="undefined")throw new Error("XLSX 라이브러리를 불러오지 못했습니다.");
+      const wb=XLSX.read(buf,{type:"array",cellDates:false});
+      const outsourceMap=parseOutsourceSheets(wb);
+      const names=wb.SheetNames||[];
+      const preferredNames=names.filter(name=>String(name||"").includes("공유사업관리대장"));
+      const candidateNames=preferredNames.length?preferredNames:[...names];
+      let bestRecords=null;
+      let bestSheet="";
+      let bestScore=-1;
+      let bestTotals=null;
+      for(const name of candidateNames){
+        try{
+          const sheet=wb.Sheets[name];
+          const rows=XLSX.utils.sheet_to_json(sheet,{header:1,raw:false,defval:""});
+          const normalized=(rows||[]).map(r=>Array.isArray(r)?r.map(v=>String(v??"")):[]);
+          const records=attachOutsourceCosts(parseLedgerRecords(normalized),outsourceMap);
+          if(!records.length) continue;
+          const totals=extractLedgerTotals(normalized);
+          const bonus=String(name||"").includes("공유사업관리대장")?1000000:/사업관리대장/i.test(String(name||""))?10000:0;
+          const score=records.length+bonus;
+          if(score>bestScore){
+            bestScore=score;
+            bestRecords=records;
+            bestSheet=name;
+            bestTotals=totals;
+          }
+        }catch(_){
+          // try next sheet
+        }
+      }
+      if(!bestRecords) throw new Error("엑셀에서 사업관리대장 헤더를 찾지 못했습니다.");
+      return { records: bestRecords, sheetName: bestSheet, totals: bestTotals };
+    }
+    function decode(buf){const u=new TextDecoder("utf-8").decode(buf);let e="";try{e=new TextDecoder("euc-kr").decode(buf);}catch(_){e=u;}return score(e)>score(u)?e:u;}
+    function sumRows(rows){return rows.reduce((a,r)=>(a.c+=r.cTot||0,a.s+=r.sTot||0,a.col+=r.col||0,a.recv+=r.recv||0,a),{c:0,s:0,col:0,recv:0});}
+    function isSettledRow(r){
+      const noSales=(r.sTot||0)<=0&&(r.col||0)<=0&&(r.recv||0)<=0;
+      const statusDone=String(r.status||"").includes("완료");
+      const coopDone=String(r.yn||"").includes("업무협조")&&statusDone&&noSales;
+      return coopDone||(statusDone&&Math.round(r.recv||0)<=0&&(r.rate||0)>=100);
+    }
+    function hasActiveDashboardFilters(){
+      return !!String(E.search.value||"").trim()||FILTER_KEYS.some(key=>!!S.filters[key]);
+    }
+    function codeFilterLabel(r){return r.cat||"-";}
+    function periodFilterLabel(r){return `${d(r.sDate)} ~ ${d(r.eDate)}`;}
+    function outsourceFilterLabel(r){return r.outsourceCost?won(r.outsourceCost):"-";}
+    function amountFilterLabel(r){return won(r.cSup);}
+    function collectedFilterLabel(r){return won(r.col);}
+    function rateFilterLabel(r){return r.rate.toFixed(2)+"%";}
+    function uniqueFilterValues(rows,mapFn){
+      const seen=new Set(),out=[];
+      for(const row of rows){
+        const value=String(mapFn(row)||"").trim();
+        if(!value||seen.has(value)) continue;
+        seen.add(value);
+        out.push(value);
+      }
+      return out;
+    }
+    function filterDefinitions(){
+      return [
+        {key:"code",map:codeFilterLabel},
+        {key:"name",map:r=>r.name||"-"},
+        {key:"corp",map:r=>r.corp||"-"},
+        {key:"status",map:r=>r.status||"-"},
+        {key:"outsource",map:outsourceFilterLabel},
+        {key:"amount",map:amountFilterLabel},
+        {key:"collected",map:collectedFilterLabel},
+        {key:"rate",map:rateFilterLabel}
+      ];
+    }
+    function closeFilterMenus(){
+      Object.values(E.filterMenus).forEach(menu=>menu.classList.remove("open"));
+      Object.values(E.filterButtons).forEach(btn=>btn.classList.remove("open"));
+    }
+    function updateFilterButtons(){
+      FILTER_KEYS.forEach(key=>{
+        const btn=E.filterButtons[key];
+        if(!btn) return;
+        const active=!!S.filters[key];
+        btn.classList.toggle("active",active);
+        btn.title=active?`${btn.dataset.label}: ${S.filters[key]}`:btn.dataset.label||"";
+        const mark=btn.querySelector(".th-mark");
+        if(mark) mark.textContent=active?"•":"";
+      });
+    }
+    function renderFilterMenu(key,values){
+      const menu=E.filterMenus[key];
+      if(!menu) return;
+      const current=String(S.filters[key]||"");
+      menu.innerHTML=`<button type="button" class="th-option${!current?" active":""}" data-filter-value="">전체</button>`+values.map(v=>`<button type="button" class="th-option${current===v?" active":""}" data-filter-value="${escAttr(v)}">${esc(v)}</button>`).join("");
+    }
+    function syncColumnFilters(rows){
+      filterDefinitions().forEach(def=>{
+        const values=uniqueFilterValues(rows,def.map);
+        if(S.filters[def.key]&&!values.includes(S.filters[def.key])) delete S.filters[def.key];
+        renderFilterMenu(def.key,values);
+      });
+      updateFilterButtons();
+    }
+    function toggleFilterMenu(key){
+      const menu=E.filterMenus[key],btn=E.filterButtons[key];
+      if(!menu||!btn) return;
+      const willOpen=!menu.classList.contains("open");
+      closeFilterMenus();
+      if(willOpen){
+        menu.classList.add("open");
+        btn.classList.add("open");
+      }
+    }
+    function setFilterValue(key,value){
+      if(value) S.filters[key]=value;
+      else delete S.filters[key];
+      syncColumnFilters(S.all);
+      closeFilterMenus();
+      filter();
+    }
+    function matchesColumnFilters(r){
+      if(S.filters.code&&codeFilterLabel(r)!==S.filters.code) return false;
+      if(S.filters.name&&(r.name||"-")!==S.filters.name) return false;
+      if(S.filters.corp&&(r.corp||"-")!==S.filters.corp) return false;
+      if(S.filters.status&&(r.status||"-")!==S.filters.status) return false;
+      if(S.filters.outsource&&outsourceFilterLabel(r)!==S.filters.outsource) return false;
+      if(S.filters.amount&&amountFilterLabel(r)!==S.filters.amount) return false;
+      if(S.filters.collected&&collectedFilterLabel(r)!==S.filters.collected) return false;
+      if(S.filters.rate&&rateFilterLabel(r)!==S.filters.rate) return false;
+      return true;
+    }
+    function setText(id,v){const el=G(id);if(el)el.textContent=v||"-";}
+    function renderPaymentsHtml(payments){
+      if(!payments||!payments.length) return '<div class="pay-empty">대금 차수 정보가 없습니다.</div>';
+      return payments.map(p=>`<div class="pay-item"><div class="pay-head"><div class="pay-name">${esc(p.pay||"미입력")}</div><div style="font-size:11px;color:#64748b;font-weight:800;white-space:nowrap">${esc(p.status||"-")}</div></div><div class="pay-meta"><span>발행일 ${esc(d(p.issueDate))}</span><span>수금일 ${esc(d(p.collectDate))}</span><span>공급가액 ${esc(won(p.supply))}</span><span>수금금액 ${esc(won(p.collected))}</span></div>${p.note?`<div class="pay-note">비고: ${esc(p.note)}</div>`:""}</div>`).join("");
+    }
+    function renderOutsourcePayments(payments){
+      const list=(payments||[]).filter(payment=>payment&&(payment.label||payment.note||payment.invoiceDate||payment.paymentDate||payment.paymentEx||payment.remainingEx||payment.paymentIn||payment.remainingIn));
+      if(!list.length) return "";
+      return `<div class="out-payments">${list.map((payment,index)=>`<div class="out-payment"><div class="out-payment-head"><span>${esc(payment.label||`\uC9C0\uAE09 ${index+1}`)}</span><span>${esc(payment.paymentDate?d(payment.paymentDate):"-")}</span></div><div class="out-payment-meta"><span>\uACC4\uC0B0\uC11C\uC77C\uC790 ${esc(payment.invoiceDate?d(payment.invoiceDate):"-")}</span><span>\uC9C0\uAE09\uAE08\uC561 ${esc(payment.paymentEx?won(payment.paymentEx):"-")}</span><span>\uC794\uC5EC\uAE08\uC561 ${esc(payment.remainingEx||payment.remainingEx===0?won(payment.remainingEx):"-")}</span></div>${payment.note?`<div class="out-note">\uBE44\uACE0: ${esc(payment.note)}</div>`:""}</div>`).join("")}</div>`;
+    }
+    function countOutsourceStages(r){
+      return (r.outsourceItems||[]).reduce((sum,item)=>{
+        const stages=(item.payments||[]).filter(payment=>payment&&(payment.label||payment.note||payment.invoiceDate||payment.paymentDate||payment.paymentEx||payment.remainingEx||payment.paymentIn||payment.remainingIn));
+        return sum+(stages.length||1);
+      },0);
+    }
+    function summarizeOutsourceCounts(r){
+      const vendors=(r.outsourceVendors||[]).length;
+      const contracts=(r.outsourceItems||[]).length;
+      const stages=countOutsourceStages(r);
+      const parts=[];
+      if(vendors) parts.push(`외주처 ${vendors.toLocaleString("ko-KR")}곳`);
+      if(contracts) parts.push(`계약 ${contracts.toLocaleString("ko-KR")}건`);
+      if(stages) parts.push(`지급단계 ${stages.toLocaleString("ko-KR")}건`);
+      return parts.join(" · ")||"외주 내역 없음";
+    }
+    function renderOutsourceHtml(items){
+      if(!items||!items.length) return '<div class="pay-empty">외주 상세 정보가 없습니다.</div>';
+      return items.map(item=>{
+        const stageCount=(item.payments||[]).filter(payment=>payment&&(payment.label||payment.note||payment.invoiceDate||payment.paymentDate||payment.paymentEx||payment.remainingEx||payment.paymentIn||payment.remainingIn)).length;
+        const stageText=stageCount?`지급단계 ${stageCount.toLocaleString("ko-KR")}건`:"지급내역 없음";
+        const periodText=(d(item.startDate)==="-"&&d(item.endDate)==="-")?"-":`${d(item.startDate)} ~ ${d(item.endDate)}`;
+        return `<div class="out-item"><div class="out-head"><div><div class="out-vendor">${esc(item.vendor||"외주")}</div><div class="out-name">${esc(item.detail||"-")}</div></div><div style="font-size:11px;color:#64748b;font-weight:800;white-space:nowrap">${esc(item.progress||stageText)}</div></div><div class="out-meta"><span>계약기간 ${esc(periodText)}</span><span>계약금액 ${esc(item.contractEx?won(item.contractEx):"-")}</span><span>지급금액 ${esc(item.paidEx||item.paidEx===0?won(item.paidEx):"-")}</span><span>잔여금액 ${esc(item.remainingEx||item.remainingEx===0?won(item.remainingEx):"-")}</span><span>계산서일자 ${esc(item.invoiceDate?d(item.invoiceDate):"-")}</span><span>${esc(stageText)}</span></div>${item.note?`<div class="out-note">비고: ${esc(item.note)}</div>`:""}${renderOutsourcePayments(item.payments||[])}</div>`;
+      }).join("");
+    }
+    function renderContactCompact(label,name,company,dept,phone,email){
+      return `<div class="summary-card"><div class="summary-label">${esc(label)}</div><div style="margin-top:6px;font-size:16px;font-weight:900">${esc(name||"-")}</div><div class="summary-note">${esc([company||"-",dept||"-"].join(" · "))}</div><div class="summary-note">${esc(`전화 ${phone||"-"} / 메일 ${email||"-"}`)}</div></div>`;
+    }
+    function renderOutsourceBoard(r){
+      const items=r.outsourceItems||[];
+      if(!items.length){
+        return `<div class="ledger-block outsource"><div class="ledger-head"><div class="ledger-head-left"><div class="ledger-icon">O</div><div><div class="ledger-name">외주 계약 / 지급 현황</div><div class="ledger-sub">등록된 외주 데이터 없음</div></div></div><div class="ledger-pill">총 계약 0원</div></div><div class="ledger-empty">외주 상세 정보가 없습니다.</div></div>`;
+      }
+      return `<div class="ledger-block outsource"><div class="ledger-head"><div class="ledger-head-left"><div class="ledger-icon">O</div><div><div class="ledger-name">외주 계약 / 지급 현황</div><div class="ledger-sub">VAT 별도</div></div></div><div class="ledger-pill">총 계약 ${esc(r.outsourceCost?won(r.outsourceCost):"-")}</div></div><div class="ledger-table-wrap"><table class="ledger-table"><thead><tr><th>외주처 / 계약명</th><th>계약기간</th><th style="text-align:right">계약금액</th><th style="text-align:right">지급금액</th><th style="text-align:right">잔여금액</th><th>진행현황</th><th>비고</th></tr></thead><tbody>${items.map(item=>{const periodText=(d(item.startDate)==="-"&&d(item.endDate)==="-")?"-":`${d(item.startDate)} ~ ${d(item.endDate)}`;const noteLines=(item.payments||[]).map(payment=>{const label=String(payment.label||"").trim();const note=String(payment.note||"").trim();if(!label&&!note) return "";if(label&&note) return `${label}: ${note}`;return label||note;}).filter(Boolean);if(item.note) noteLines.unshift(item.note);return `<tr><td><span class="ledger-main">${esc(item.vendor||"외주")}</span><span class="ledger-muted">${esc(item.detail||"-")}</span></td><td><span class="ledger-main">${esc(periodText)}</span></td><td class="ledger-amount">${esc(item.contractEx?won(item.contractEx):"-")}</td><td class="ledger-amount">${esc(item.paidEx||item.paidEx===0?won(item.paidEx):"-")}</td><td class="ledger-amount">${esc(item.remainingEx||item.remainingEx===0?won(item.remainingEx):"-")}</td><td><span class="ledger-note">${esc(item.progress||"-")}</span></td><td><span class="ledger-note">${esc(noteLines.join(" / ")||"-")}</span></td></tr>`;}).join("")}</tbody></table></div></div>`;
+    }
+    function renderCollectionBoard(r){
+      const payments=r.payments&&r.payments.length?r.payments:[{pay:r.pay||"-",issueDate:r.issueDate||"",collectDate:r.collectDateSummary||r.colDate||"",supply:r.sSup||0,collected:r.col||0,receivable:r.recv||Math.max(0,(r.sTot||0)-(r.col||0)),rate:r.rate||0,note:r.note||"",status:r.status||"-"}];
+      return `<div class="ledger-block collect"><div class="ledger-head"><div class="ledger-head-left"><div class="ledger-icon">C</div><div><div class="ledger-name">수금 및 기성 현황</div><div class="ledger-sub">VAT 별도</div></div></div><div class="ledger-pill">총 수금 ${esc(won(r.col))}</div></div><div class="ledger-table-wrap"><table class="ledger-table"><thead><tr><th>발행 / 수금일</th><th>구분</th><th style="text-align:right">공급가액</th><th style="text-align:right">수금금액</th><th style="text-align:right">미수금액</th><th style="text-align:right">수금율</th><th>비고</th></tr></thead><tbody>${payments.map(payment=>{const dateParts=[payment.issueDate?`발행 ${d(payment.issueDate)}`:"",payment.collectDate?`수금 ${d(payment.collectDate)}`:""].filter(Boolean);const noteParts=[];if(payment.status) noteParts.push(payment.status);if(payment.note) noteParts.push(payment.note);return `<tr><td><span class="ledger-main">${esc(dateParts[0]||"-")}</span><span class="ledger-muted">${esc(dateParts[1]||"수금일 없음")}</span></td><td><span class="ledger-main">${esc(payment.pay||"미입력")}</span></td><td class="ledger-amount">${esc(won(payment.supply||0))}</td><td class="ledger-amount">${esc(won(payment.collected||0))}</td><td class="ledger-amount">${esc(won(payment.receivable||0))}</td><td class="ledger-amount">${esc(((payment.rate||0).toFixed?payment.rate.toFixed(2):Number(payment.rate||0).toFixed(2))+"%")}</td><td><span class="ledger-note">${esc(noteParts.join(" / ")||"-")}</span></td></tr>`;}).join("")}</tbody></table></div></div>`;
+    }
+    function renderProjectInline(r){
+      const payments=r.payments||[];
+      const latestCollect=d(r.collectDateSummary||r.colDate);
+      const collectCountText=payments.length?`차수 ${payments.length.toLocaleString("ko-KR")}건`:"수금 내역 없음";
+      const outsourceCountText=summarizeOutsourceCounts(r);
+      const hasOutsource=(r.outsourceItems||[]).length>0||(r.outsourceCost||0)>0||(r.outsourcePaid||0)>0||(r.outsourceRemaining||0)>0;
+      const summaryCards=[
+        `<div class="summary-card"><div class="summary-label">계약금</div><div class="summary-value">${esc(won(r.cSup))}</div><div class="summary-note">VAT 별도</div></div>`,
+        `<div class="summary-card"><div class="summary-label">수금액</div><div class="summary-value">${esc(won(r.col))}</div><div class="summary-note">${esc(latestCollect==="-"?"수금일 없음":`최종 수금일 ${latestCollect}`)}</div></div>`,
+        `<div class="summary-card"><div class="summary-label">수금율</div><div class="summary-value">${esc(r.rate.toFixed(2)+"%")}</div><div class="summary-note">${esc(collectCountText)}</div></div>`
+      ].filter(Boolean).join("");
+      const bottomNotes=[
+        `<div class="summary-note">미수금액 ${esc(won(r.recv))}</div>`
+      ].join("");
+      const boards=[
+        hasOutsource?renderOutsourceBoard(r):"",
+        renderCollectionBoard(r)
+      ].filter(Boolean).join("");
+      return `<div class="inline-panel"><div class="project-head"><div class="inline-card"><div class="project-meta-grid"><div class="kv"><div class="kvk">계약법인</div><div class="kvv">${esc(r.corp||"-")}</div></div><div class="kv"><div class="kvk">발주처</div><div class="kvv">${esc(r.client||"-")}</div></div><div class="kv"><div class="kvk">발주방법</div><div class="kvv">${esc(r.order||"-")}</div></div><div class="kv"><div class="kvk">PM</div><div class="kvv">${esc(r.pm||"-")}</div></div></div><div style="display:grid;grid-template-columns:1fr 1fr;gap:8px;margin-top:10px">${renderContactCompact("계약 / 청구 담당자",r.cmNm,r.cmCo,r.cmDp,r.cmPh,r.cmEm)}${renderContactCompact("부서 담당자",r.dmNm,r.dmCo,r.dmDp,r.dmPh,r.dmEm)}</div></div><div class="inline-card"><div class="summary-grid">${summaryCards}</div><div style="margin-top:10px" class="progress"><div class="bar" style="width:${Math.max(0,Math.min(100,r.rate||0))}%"></div></div><div style="display:flex;justify-content:space-between;gap:10px;margin-top:10px">${bottomNotes}</div></div></div><div class="ledger-stack">${boards}</div></div>`;
+    }
+    function closeAllModals(){
+      E.collectModal.classList.remove("show");
+      E.outsourceModal.classList.remove("show");
+    }
+    function toggleInlineDetail(r){
+      const key=rowKey(r);
+      S.expanded.key=S.expanded.key===key?"":key;
+      render();
+    }
+    function openCollectionModal(r){
+      setText("mCat",r.cat||"미분류");G("mCat").classList.toggle("ok",(r.status||"").includes("완료"));setText("mTitle",r.name||"-");setText("mSub","Project Code: "+(r.code||"-")+" · 계약법인: "+(r.corp||"-"));
+      setText("mClient",r.client||"-");setText("mOrder",r.order||"-");setText("mSplit",r.split||"-");setText("mStartDate",d(r.sDate));setText("mEndDate",d(r.eDate));setText("mPayType",r.pay||"-");G("mPayItems").innerHTML=renderPaymentsHtml(r.payments||[]);
+      setText("mContractTotal",won(r.cTot));setText("mContractSupply","공급가액: "+won(r.cSup));setText("mCollected",won(r.col));setText("mCollectDate",(r.payments&&r.payments.length>1?"최근 수금일: ":"수금일: ")+d(r.collectDateSummary||r.colDate));setText("mRate",r.rate.toFixed(2)+"%");setText("mReceivable",won(r.recv));G("mRateBar").style.width=Math.max(0,Math.min(100,r.rate||0))+"%";
+      setText("mCmName",r.cmNm||"-");setText("mCmOrg",(r.cmCo||"-")+" · "+(r.cmDp||"-"));setText("mCmPhone","전화: "+(r.cmPh||"-"));setText("mCmEmail","메일: "+(r.cmEm||"-"));
+      setText("mDmName",r.dmNm||"-");setText("mDmOrg",(r.dmCo||"-")+" · "+(r.dmDp||"-"));setText("mDmPhone","전화: "+(r.dmPh||"-"));setText("mDmEmail","메일: "+(r.dmEm||"-"));
+      closeAllModals();
+      E.collectModal.classList.add("show");
+    }
+    function openOutsourceModal(r){
+      setText("oTitle",r.name||"-");
+      setText("oSub","Project Code: "+(r.code||"-")+" · PM: "+(r.pm||"-"));
+      setText("oCorp",r.corp||"-");
+      setText("oClient",r.client||"-");
+      setText("oVendors",r.outsourceVendorText||"-");
+      setText("oTotal",r.outsourceCost?won(r.outsourceCost):"-");
+      setText("oCount",(r.outsourceItems||[]).length?`${(r.outsourceItems||[]).length.toLocaleString("ko-KR")}건`:"0건");
+      setText("oPeriod",r.periodText||"-");
+      setText("oTotalHero",r.outsourceCost?won(r.outsourceCost):"-");
+      setText("oTotalHint",(r.outsourceItems||[]).length?"시트별 외주 상세 내역 합산":"외주 상세 정보가 없습니다.");
+      G("oItems").innerHTML=renderOutsourceHtml(r.outsourceItems||[]);
+      closeAllModals();
+      E.outsourceModal.classList.add("show");
+    }
+    function outsourceSummaryText(r){
+      const contracts=(r.outsourceItems||[]).length;
+      const stages=countOutsourceStages(r);
+      const parts=[];
+      if(contracts) parts.push(`계약 ${contracts.toLocaleString("ko-KR")}건`);
+      if(stages) parts.push(`지급단계 ${stages.toLocaleString("ko-KR")}건`);
+      if(parts.length) return parts.join(" · ");
+      return "-";
+    }
+    function render(){
+      const rows=S.rows,t=sumRows(rows),viewRows=rows.slice().sort((a,b)=>{const as=isSettledRow(a),bs=isSettledRow(b);if(as!==bs)return as?1:-1;return (b.recv||0)-(a.recv||0);});
+      const useSheetTotals=!!(S.totals&&!hasActiveDashboardFilters());
+      const totalContract=useSheetTotals?S.totals.contract:t.c;
+      const totalCollected=useSheetTotals?S.totals.collected:t.col;
+      const totalReceivable=useSheetTotals?S.totals.receivable:t.recv;
+      const totalRate=useSheetTotals?S.totals.rate:rate("",totalCollected,totalCollected+totalReceivable);
+      S.viewRows=viewRows;
+      E.cards.innerHTML=[["총 프로젝트수",rows.length.toLocaleString("ko-KR")+" 건"],["총 계약금",won(totalContract)],["총 수금금액",won(totalCollected)],["총 미수금액",won(totalReceivable)],["총 수금율",totalRate.toFixed(2)+"%"]].map(c=>`<div class="card"><div class="k">${esc(c[0])}</div><div class="v">${esc(c[1])}</div></div>`).join("");
+      E.tbody.innerHTML=viewRows.map((r,i)=>{
+        const key=rowKey(r);
+        const detailOpen=S.expanded.key===key;
+        const detailHtml=detailOpen?renderProjectInline(r):"";
+        return `<tr data-i="${i}" class="${isSettledRow(r)?"settled":""}"><td><div class="badge">${esc(r.cat||"-")}</div><div class="subline">ID: ${esc(r.code||"-")}</div></td><td><div class="name">${esc(r.name||"-")}</div><div class="subline">${esc(r.periodText||"-")}</div></td><td><div>${esc(r.corp||"-")}</div></td><td><div class="badge ${(r.status||"").includes("완료")?"ok":""}">${esc(r.status||"-")}</div><div class="subline">${esc(r.yn||"-")}</div></td><td class="num"><strong>${esc(r.outsourceCost?won(r.outsourceCost):"-")}</strong></td><td class="num"><strong>${esc(won(r.cSup))}</strong></td><td class="num"><strong>${esc(won(r.col))}</strong></td><td class="num"><strong style="color:${isSettledRow(r)?"#94a3b8":"#2563eb"}">${esc(r.rate.toFixed(2)+"%")}</strong></td></tr>${detailHtml?`<tr class="detail-row"><td class="detail-cell" colspan="8">${detailHtml}</td></tr>`:""}`;
+      }).join("");
+      E.empty.style.display=rows.length?"none":"block";
+      const settledCount=S.all.filter(isSettledRow).length;
+      E.status.textContent=S.all.length?`로드 완료: ${S.all.length.toLocaleString("ko-KR")}건${S.file?` · 파일: ${S.file}`:""}${settledCount?` · 완납 ${settledCount.toLocaleString("ko-KR")}건 하단 정렬`:""}`:"CSV/XLSX 파일을 업로드하면 데이터가 표시됩니다.";
+    }
+    function filter(){const q=String(E.search.value||"").trim().toLowerCase();const searched=!q?S.all.slice():S.all.filter(r=>[r.code,r.name,r.client,r.pm,r.status,r.cat,r.corp,r.pay,(r.payments||[]).map(p=>p.pay).join(" "),r.periodText,r.outsourceVendorText,(r.outsourceItems||[]).map(item=>[item.vendor,item.detail,item.progress,item.note,(item.payments||[]).map(payment=>[payment.label,payment.note,payment.invoiceDate,payment.paymentDate].join(" ")).join(" ")].join(" ")).join(" "),outsourceFilterLabel(r),amountFilterLabel(r),collectedFilterLabel(r)].join(" ").toLowerCase().includes(q));S.rows=searched.filter(matchesColumnFilters);render();}
+    function applyParsedLedgerResult(fileName,parsed,sheetName){
+      S.all=parsed.records;
+      S.totals=parsed.totals||null;
+      S.file=(fileName||"")+(sheetName?` [${sheetName}]`:"");
+      syncColumnFilters(S.all);
+      filter();
+    }
+    async function loadLedgerFile(buffer,fileName){
+      const isExcel=/\.(xlsx|xls)$/i.test(String(fileName||""));
+      if(isExcel){
+        const parsed=parseLedgerExcel(buffer);
+        applyParsedLedgerResult(fileName,parsed,parsed.sheetName||"");
+        return;
+      }
+      const parsed=parseLedger(decode(buffer));
+      applyParsedLedgerResult(fileName,parsed,"");
+    }
+    E.btnUpload.addEventListener("click",()=>E.file.click());
+    E.file.addEventListener("change",async e=>{
+      const f=e.target.files&&e.target.files[0];
+      try{
+        if(f){
+          const buf=await f.arrayBuffer();
+          await loadLedgerFile(buf,f.name||"");
+        }
+      }catch(err){
+        S.all=[];S.rows=[];S.totals=null;syncColumnFilters([]);closeAllModals();render();E.status.textContent="업로드 실패: "+(err&&err.message?err.message:String(err));
+      }
+      e.target.value="";
+    });
+    E.search.addEventListener("input",filter);
+    Object.values(E.filterButtons).forEach(btn=>btn.addEventListener("click",e=>{e.stopPropagation();toggleFilterMenu(btn.dataset.filter);}));
+    Object.values(E.filterMenus).forEach(menu=>menu.addEventListener("click",e=>{
+      e.stopPropagation();
+      const option=e.target&&e.target.closest?e.target.closest("button[data-filter-value]"):null;
+      if(!option) return;
+      setFilterValue(menu.dataset.filter,option.getAttribute("data-filter-value")||"");
+    }));
+    E.tbody.addEventListener("click",e=>{
+      const rowEl=e.target&&e.target.closest?e.target.closest("tr[data-i]"):null;
+      if(!rowEl) return;
+      const r=S.viewRows[parseInt(rowEl.getAttribute("data-i"),10)];
+      if(!r) return;
+      toggleInlineDetail(r);
+    });
+    E.btnCollectClose.addEventListener("click",closeAllModals);
+    E.btnOutsourceClose.addEventListener("click",closeAllModals);
+    E.collectModal.addEventListener("click",e=>{if(e.target===E.collectModal)closeAllModals();});
+    E.outsourceModal.addEventListener("click",e=>{if(e.target===E.outsourceModal)closeAllModals();});
+    document.addEventListener("click",e=>{if(!(e.target&&e.target.closest&&e.target.closest(".th-head")))closeFilterMenus();});
+    document.addEventListener("keydown",e=>{if(e.key==="Escape"){closeFilterMenus();closeAllModals();}});
+    window.addEventListener("message",async e=>{
+      const data=e.data||{};
+      if(data.source==="total-control"&&data.type==="embedded-host") E.btnUpload.style.display="none";
+      if(data.source!=="total-upload"||data.type!=="business") return;
+      try{
+        const buffer=data.buffer instanceof ArrayBuffer?data.buffer:(data.buffer&&data.buffer.buffer instanceof ArrayBuffer?data.buffer.buffer:null);
+        if(!buffer) throw new Error("업로드 데이터가 비어 있습니다.");
+        await loadLedgerFile(buffer,data.fileName||"사업관리대장.xlsx");
+      }catch(err){
+        S.all=[];S.rows=[];S.totals=null;syncColumnFilters([]);closeAllModals();render();E.status.textContent="업로드 실패: "+(err&&err.message?err.message:String(err));
+      }
+    });
+    syncColumnFilters([]);
+    render();
+  </script>
+__LEDGER_BODY_SCRIPTS__</body>
+</html>

frontend/apps/payment/README.md

@@ -0,0 +1,18 @@
+# Payment App Source
+
+`프로젝트별 분석` 화면의 앱 구조 source-of-truth 디렉터리다.
+
+원칙:
+
+- 실제 runtime 응답은 여전히 `incoming-files/served/payment.html`을 사용한다.
+- 수정 원본은 이 디렉터리의 `index.html`만 본다.
+- 반영은 `scripts/publish_payment_app.sh`로 수행한다.
+
+구성:
+
+- `index.html`: 프로젝트별 분석 standalone app 원본
+
+주의:
+
+- runtime을 수정할 때 `incoming-files/served/payment.html`부터 고치지 않는다.
+- 먼저 `frontend/apps/payment/index.html`을 수정한 뒤 publish 한다.

frontend/apps/team/README.md

@@ -0,0 +1,18 @@
+# Team App Source
+
+`팀/개인별 분석` 화면의 앱 구조 source-of-truth 디렉터리다.
+
+원칙:
+
+- 실제 runtime 응답은 `incoming-files/served/mh.html`을 사용한다.
+- 수정 원본은 이 디렉터리의 `index.html`만 본다.
+- 반영은 `scripts/publish_team_app.sh`로 수행한다.
+
+구성:
+
+- `index.html`: 팀/개인별 분석 standalone app 원본
+
+주의:
+
+- runtime을 수정할 때 `incoming-files/served/mh.html`부터 고치지 않는다.
+- 먼저 `frontend/apps/team/index.html`을 수정한 뒤 publish 한다.

frontend/public/app.js

@@ -15,6 +15,8 @@ const organizationHistoryControls = document.getElementById("organization-histor
 const organizationMonthSelect = document.getElementById("organization-month-select");
 const organizationCompareBtn = document.getElementById("organization-compare-btn");
 const navButtons = Array.from(document.querySelectorAll(".header-center [data-view]"));
+const ledgerFrame = document.getElementById("ledger-frame");
+const ledgerStage = document.getElementById("ledger-stage");
 const organizationFrame = document.getElementById("organization-frame");
 const organizationStage = document.getElementById("organization-stage");
 const projectFrame = document.getElementById("project-frame");
@@ -151,7 +153,7 @@ const seatMapState = {
   forceReadOnly: false,
 };
 
-let currentView = "project";
+let currentView = "ledger";
 const globalDateState = {
   loaded: false,
   startDate: "",
@@ -364,6 +366,10 @@ function buildSeatMapAsOfQuery() {
 }
 
 function notifyEmbeddedTabActivated() {
+  if (currentView === "ledger" && ledgerFrame?.contentWindow) {
+    ledgerFrame.contentWindow.postMessage({ source: "total-control", type: "embedded-host" }, window.location.origin);
+    ledgerFrame.contentWindow.postMessage({ source: "total-control", type: "tab-activated", tab: "business" }, window.location.origin);
+  }
   if (currentView === "project" && projectFrame?.contentWindow) {
     projectFrame.contentWindow.postMessage({ source: "total-control", type: "tab-activated", tab: "project" }, window.location.origin);
   }
@@ -372,6 +378,49 @@ function notifyEmbeddedTabActivated() {
   }
 }
 
+let ledgerDefaultSourcePromise = null;
+
+async function fetchDefaultLedgerSource() {
+  if (!ledgerDefaultSourcePromise) {
+    ledgerDefaultSourcePromise = fetch("/api/integration/business-ledger-default")
+      .then(async (response) => {
+        if (!response.ok) {
+          throw new Error("기본 사업관리대장 원본을 불러오지 못했습니다.");
+        }
+        const fileName = response.headers.get("x-source-filename") || "사업관리대장-1.xlsx";
+        const buffer = await response.arrayBuffer();
+        if (!buffer || !buffer.byteLength) {
+          throw new Error("기본 사업관리대장 원본 데이터가 비어 있습니다.");
+        }
+        return { fileName, buffer };
+      })
+      .catch((error) => {
+        ledgerDefaultSourcePromise = null;
+        throw error;
+      });
+  }
+  return ledgerDefaultSourcePromise;
+}
+
+async function pushDefaultLedgerSourceToFrame(force = false) {
+  if (!ledgerFrame?.contentWindow) return;
+  if (ledgerFrame.dataset.defaultLedgerLoaded === "true" && !force) return;
+  try {
+    const { fileName, buffer } = await fetchDefaultLedgerSource();
+    ledgerFrame.contentWindow.postMessage(
+      { source: "total-control", type: "embedded-host" },
+      window.location.origin,
+    );
+    ledgerFrame.contentWindow.postMessage(
+      { source: "total-upload", type: "business", fileName, buffer },
+      window.location.origin,
+    );
+    ledgerFrame.dataset.defaultLedgerLoaded = "true";
+  } catch (error) {
+    console.error("사업관리대장 기본 원본 전달에 실패했습니다.", error);
+  }
+}
+
 async function ensureGlobalDateRangeLoaded() {
   if (globalDateState.loaded) return;
   try {
@@ -1571,10 +1620,15 @@ function setActiveView(view) {
   });
 
   const isOrganization = currentView === "organization";
+  const isLedger = currentView === "ledger";
   const isProject = currentView === "project";
   const isTeam = currentView === "team";
   const isSeatMapAdmin = currentView === "seatmap-admin";
   const isSeatMapReadonly = currentView === "seatmap-readonly";
+  if (ledgerStage) {
+    ledgerStage.hidden = !isLedger;
+    ledgerStage.style.display = isLedger ? "flex" : "none";
+  }
   if (organizationStage) {
     organizationStage.hidden = !isOrganization;
     organizationStage.style.display = isOrganization ? "flex" : "none";
@@ -1596,11 +1650,15 @@ function setActiveView(view) {
     seatMapReadonlyStage.style.display = isSeatMapReadonly ? "flex" : "none";
   }
   if (emptyStage) {
-    const showEmpty = !isOrganization && !isProject && !isTeam && !isSeatMapAdmin && !isSeatMapReadonly;
+    const showEmpty = !isLedger && !isOrganization && !isProject && !isTeam && !isSeatMapAdmin && !isSeatMapReadonly;
     emptyStage.hidden = !showEmpty;
     emptyStage.style.display = showEmpty ? "flex" : "none";
   }
 
+  if (isLedger && previousView !== "ledger" && ledgerFrame) {
+    const frameSrc = ledgerFrame.dataset.src || ledgerFrame.src;
+    ledgerFrame.src = resolveAppUrl(frameSrc);
+  }
   if (isOrganization && previousView !== "organization" && organizationFrame) {
     const frameSrc = organizationFrame.dataset.src || organizationFrame.src;
     organizationFrame.src = resolveAppUrl(frameSrc);
@@ -1671,7 +1729,7 @@ if (loginForm) {
         body: formData,
       });
       setSession(payload);
-      setActiveView("project");
+      setActiveView("ledger");
       loginForm.reset();
       loginMessage.textContent = "";
       renderAuth();
@@ -1728,6 +1786,13 @@ organizationFrame?.addEventListener("load", () => {
   postOrganizationHistoryState();
 });
 
+ledgerFrame?.addEventListener("load", () => {
+  if (currentView === "ledger") {
+    notifyEmbeddedTabActivated();
+  }
+  void pushDefaultLedgerSourceToFrame(true);
+});
+
 projectFrame?.addEventListener("load", () => {
   postGlobalDateRangeToFrame(projectFrame);
   if (currentView === "project") {

frontend/public/design-patterns.css

@@ -0,0 +1,730 @@
+@import url("/design-tokens.css?v=20260401-01");
+
+:root {
+  --ds-hero-text: #f7f0e4;
+  --ds-hero-border: rgba(242, 196, 132, 0.22);
+  --ds-hero-surface: rgba(255, 255, 255, 0.08);
+  --ds-hero-surface-strong: rgba(255, 255, 255, 0.1);
+  --ds-hero-text-muted: rgba(255, 244, 230, 0.72);
+  --ds-hero-text-soft: rgba(255, 244, 230, 0.56);
+  --ds-hero-line: rgba(242, 196, 132, 0.18);
+  --ds-danger-soft: rgba(169, 72, 50, 0.1);
+  --ds-danger-line: rgba(169, 72, 50, 0.22);
+  --ds-success-soft: rgba(47, 153, 115, 0.14);
+  --ds-success-line: rgba(47, 153, 115, 0.24);
+  --ds-brand-soft-surface: rgba(15, 58, 47, 0.1);
+  --ds-brand-soft-line: rgba(15, 58, 47, 0.18);
+  --ds-accent-soft-surface: rgba(242, 196, 132, 0.18);
+  --ds-accent-soft-line: rgba(214, 138, 58, 0.24);
+}
+
+.ds-panel,
+.payment-panel {
+  background: rgba(255, 250, 243, 0.96);
+  border: 1px solid var(--ds-line-soft);
+  box-shadow: var(--ds-shadow-soft);
+}
+
+.ds-panel-head,
+.payment-panel-head {
+  background: rgba(255, 250, 243, 0.92);
+  border-bottom: 1px solid var(--ds-line-soft);
+}
+
+.ds-kpi-card,
+.payment-kpi-card {
+  border: 1px solid var(--ds-line-soft);
+  background: linear-gradient(180deg, rgba(255, 250, 243, 0.96) 0%, rgba(248, 242, 232, 0.96) 100%);
+  box-shadow: var(--ds-shadow-soft);
+  color: var(--ds-ink);
+}
+
+.ds-kpi-inverse,
+.payment-kpi-inverse {
+  color: #fffaf3;
+}
+
+.ds-kpi-people,
+.payment-kpi-people {
+  background: linear-gradient(135deg, var(--ds-brand) 0%, var(--ds-brand-soft) 100%);
+  border-color: rgba(15, 58, 47, 0.2);
+}
+
+.ds-subhead,
+.payment-subhead {
+  color: var(--ds-text-muted);
+}
+
+.ds-empty,
+.payment-empty {
+  color: #9b937f;
+}
+
+.ds-tooltip,
+.payment-tooltip {
+  background: var(--ds-brand-deep);
+  color: #fffaf3;
+}
+
+.ds-filter-surface,
+.payment-filter-bar {
+  background: rgba(246, 237, 221, 0.8);
+  border: 1px solid var(--ds-line);
+}
+
+.ds-filter-toggle,
+.payment-filter-toggle {
+  background: var(--ds-brand);
+  border-color: rgba(15, 58, 47, 0.28);
+  color: #fffaf3;
+}
+
+.ds-reset-button,
+.payment-reset-btn {
+  background: rgba(255, 250, 243, 0.96);
+  border: 1px solid var(--ds-line);
+  color: var(--ds-text-muted);
+}
+
+.ds-reset-button:hover,
+.payment-reset-btn:hover {
+  color: var(--ds-brand-soft);
+  background: rgba(255, 255, 255, 0.98);
+}
+
+.ds-table-head,
+.payment-table-head {
+  background: rgba(246, 237, 221, 0.82);
+}
+
+.ds-table-head-row,
+.payment-table-head-row {
+  color: var(--ds-brand-deep);
+  border-bottom: 1px solid var(--ds-line);
+}
+
+.ds-table-row,
+.payment-data-row {
+  border-color: #f0e5d2;
+}
+
+.ds-table-row:hover,
+.payment-data-row:hover {
+  background: #f6eddd;
+}
+
+.ds-axis-cell,
+.payment-axis-cell {
+  border-right: 1px solid var(--ds-line-soft);
+}
+
+.ds-axis-cell-idle,
+.payment-axis-cell-idle {
+  background: rgba(255, 250, 243, 0.96);
+  color: var(--ds-ink);
+}
+
+.ds-axis-cell-idle:hover,
+.payment-axis-cell-idle:hover {
+  background: rgba(234, 220, 196, 0.52);
+  color: var(--ds-brand-deep);
+}
+
+.ds-axis-cell-active,
+.payment-axis-cell-active {
+  background: rgba(234, 220, 196, 0.78);
+  color: var(--ds-brand-deep);
+}
+
+.ds-project-cell,
+.payment-project-cell {
+  color: var(--ds-brand-deep);
+  font-weight: 800;
+}
+
+.ds-project-cell:hover,
+.payment-project-cell:hover {
+  background: #efe2ca;
+  color: #214634;
+}
+
+.ds-income,
+.payment-income {
+  color: var(--ds-status-success);
+}
+
+.ds-expense,
+.payment-expense {
+  color: var(--ds-status-danger);
+}
+
+.ds-progress-track,
+.payment-progress-track {
+  background: rgba(217, 197, 168, 0.45);
+}
+
+.ds-progress-track-grand,
+.payment-progress-track-grand {
+  background: rgba(75, 135, 179, 0.24);
+}
+
+.ds-progress-track-mid,
+.payment-progress-track-mid {
+  background: rgba(214, 138, 58, 0.22);
+}
+
+.ds-mode-chip,
+.payment-mode-chip {
+  color: var(--ds-brand-soft);
+  background: rgba(242, 196, 132, 0.22);
+  border: 1px solid rgba(214, 138, 58, 0.28);
+}
+
+.ds-name-chip,
+.payment-name-chip {
+  background: rgba(246, 237, 221, 0.76);
+  border: 1px solid var(--ds-line-soft);
+  color: var(--ds-text-soft);
+}
+
+.ds-divider-top,
+.payment-divider-top {
+  border-top: 1px solid var(--ds-line-soft);
+}
+
+.ds-divider-left,
+.payment-divider-left {
+  border-left: 1px solid var(--ds-line-soft);
+}
+
+.ds-divider-mark,
+.payment-divider-mark {
+  color: rgba(183, 170, 147, 0.92);
+}
+
+.ds-mini-table-shell,
+.payment-mini-table-shell {
+  border: 1px solid var(--ds-line-soft);
+}
+
+.ds-mini-table-head,
+.payment-mini-table-head {
+  background: rgba(246, 237, 221, 0.68);
+  color: var(--ds-text-muted);
+}
+
+.ds-mini-table-row,
+.payment-mini-table-row {
+  border-top: 1px solid rgba(217, 197, 168, 0.36);
+  color: var(--ds-text-soft);
+}
+
+.ds-group-title,
+.payment-group-title {
+  background: var(--ds-brand);
+  color: #fffaf3;
+}
+
+.ds-strong,
+.payment-strong {
+  color: var(--ds-ink);
+}
+
+.ds-muted,
+.payment-muted {
+  color: var(--ds-text-soft);
+}
+
+.ds-accent-text,
+.payment-icon-accent {
+  color: var(--ds-brand-soft);
+}
+
+.ds-position-chip,
+.position-chip {
+  background: rgba(246, 237, 221, 0.76);
+}
+
+.ds-position-text,
+.position-text {
+  color: var(--ds-text-soft);
+}
+
+.ds-position-border,
+.position-border {
+  border-color: rgba(217, 197, 168, 0.46);
+}
+
+.ds-position-dot,
+.position-dot {
+  box-shadow: 0 0 0 2px rgba(255, 250, 243, 0.9);
+}
+
+.position-executive.position-chip { background: rgba(15, 58, 47, 0.1); }
+.position-executive.position-text { color: var(--ds-brand); }
+.position-executive.position-border { border-color: rgba(15, 58, 47, 0.22); }
+.position-executive.position-dot { background: var(--ds-brand); }
+
+.position-principal.position-chip { background: rgba(26, 86, 69, 0.1); }
+.position-principal.position-text { color: var(--ds-brand-soft); }
+.position-principal.position-border { border-color: rgba(26, 86, 69, 0.22); }
+.position-principal.position-dot { background: var(--ds-brand-soft); }
+
+.position-senior.position-chip { background: rgba(47, 153, 115, 0.12); }
+.position-senior.position-text { color: var(--ds-mint); }
+.position-senior.position-border { border-color: rgba(47, 153, 115, 0.26); }
+.position-senior.position-dot { background: var(--ds-mint); }
+
+.position-associate.position-chip { background: rgba(75, 135, 179, 0.12); }
+.position-associate.position-text { color: var(--ds-info); }
+.position-associate.position-border { border-color: rgba(75, 135, 179, 0.22); }
+.position-associate.position-dot { background: var(--ds-info); }
+
+.position-staff.position-chip { background: rgba(214, 138, 58, 0.12); }
+.position-staff.position-text { color: var(--ds-status-warning); }
+.position-staff.position-border { border-color: rgba(214, 138, 58, 0.24); }
+.position-staff.position-dot { background: var(--ds-status-warning); }
+
+.position-member.position-chip { background: rgba(102, 117, 109, 0.12); }
+.position-member.position-text { color: var(--ds-text-soft); }
+.position-member.position-border { border-color: rgba(102, 117, 109, 0.24); }
+.position-member.position-dot { background: var(--ds-text-soft); }
+
+.position-unset.position-chip { background: rgba(183, 170, 147, 0.18); }
+.position-unset.position-text { color: #8b7e69; }
+.position-unset.position-border { border-color: rgba(183, 170, 147, 0.3); }
+.position-unset.position-dot { background: #b7aa93; }
+
+.popup-wrap {
+  max-width: 1680px;
+  margin: 0 auto;
+  padding: 20px;
+}
+
+.popup-head {
+  margin-bottom: 14px;
+  padding: 18px 20px;
+  border: 1px solid rgba(217, 197, 168, 0.62);
+  border-radius: 24px;
+  background: linear-gradient(180deg, #fff8ee 0%, #f4e9d7 100%);
+  box-shadow: 0 18px 36px rgba(15, 58, 47, 0.08);
+}
+
+.popup-title {
+  font-size: 28px;
+  font-weight: 900;
+  line-height: 1.2;
+  color: var(--ds-ink);
+}
+
+.popup-sub {
+  margin-top: 6px;
+  font-size: 13px;
+  font-weight: 800;
+  color: var(--ds-text-muted);
+}
+
+.inline-panel {
+  padding: 0;
+  display: grid;
+  gap: 14px;
+}
+
+.project-head-grid {
+  display: grid;
+  grid-template-columns: minmax(0, 1.95fr) minmax(280px, 0.72fr);
+  gap: 10px;
+  align-items: start;
+}
+
+.project-head-main {
+  display: flex;
+  flex-direction: column;
+  gap: 10px;
+  min-width: 0;
+}
+
+.project-contact-stack {
+  display: grid;
+  grid-template-columns: 1fr;
+  gap: 8px;
+  width: 100%;
+}
+
+.inline-card,
+.ledger-block,
+.popup-wrap .ledger-block.collect {
+  background: rgba(255, 250, 243, 0.98) !important;
+  border: 1px solid rgba(217, 197, 168, 0.56) !important;
+  border-radius: 24px !important;
+  box-shadow: 0 16px 32px rgba(15, 58, 47, 0.08) !important;
+}
+
+.inline-card {
+  padding: 16px 18px;
+}
+
+.project-meta-grid {
+  display: grid;
+  grid-template-columns: repeat(2, minmax(0, 1fr));
+  gap: 10px 12px;
+}
+
+.kv {
+  padding: 12px 14px;
+  border-radius: 18px;
+  background: linear-gradient(180deg, #fffdf8 0%, #f4e9d7 100%);
+  border: 1px solid rgba(217, 197, 168, 0.46);
+}
+
+.kvk,
+.summary-label {
+  font-size: 11px;
+  font-weight: 900;
+  letter-spacing: 0.08em;
+  text-transform: uppercase;
+  color: #8a6b3d;
+}
+
+.kvv {
+  font-size: 15px;
+  font-weight: 900;
+  color: var(--ds-ink);
+  line-height: 1.35;
+  word-break: keep-all;
+}
+
+.summary-note {
+  margin-top: 6px;
+  font-size: 12px;
+  font-weight: 800;
+  color: var(--ds-text-muted);
+  line-height: 1.45;
+}
+
+.summary-grid {
+  display: grid;
+  grid-template-columns: repeat(2, minmax(0, 1fr));
+  gap: 10px;
+}
+
+.summary-card {
+  padding: 14px 16px;
+  border-radius: 18px;
+  background: linear-gradient(180deg, #fffdf8 0%, #f4e9d7 100%);
+  border: 1px solid rgba(217, 197, 168, 0.46);
+  box-shadow: none;
+}
+
+.summary-card.receivable {
+  background: linear-gradient(180deg, var(--ds-danger-soft) 0%, rgba(255, 248, 238, 0.98) 100%);
+  border-color: var(--ds-danger-line);
+}
+
+.summary-value {
+  margin-top: 8px;
+  font-size: 24px;
+  font-weight: 900;
+  color: var(--ds-ink);
+  line-height: 1.15;
+}
+
+.summary-card.receivable .summary-value {
+  color: var(--ds-status-danger);
+}
+
+.project-progress {
+  margin-top: 10px;
+  height: 12px;
+  border-radius: var(--ds-radius-pill);
+  overflow: hidden;
+  background: rgba(217, 197, 168, 0.48);
+  box-shadow: inset 0 1px 2px rgba(15, 58, 47, 0.08);
+}
+
+.progress .bar {
+  height: 100%;
+  border-radius: var(--ds-radius-pill);
+  background: linear-gradient(90deg, var(--ds-brand-soft) 0%, var(--ds-mint) 100%);
+  box-shadow: 0 8px 18px rgba(47, 153, 115, 0.18);
+}
+
+.ledger-stack {
+  display: grid;
+  gap: 12px;
+}
+
+.ledger-head {
+  display: flex;
+  align-items: flex-start;
+  justify-content: space-between;
+  gap: 12px;
+  padding: 18px 18px 14px;
+  border-bottom: 1px solid rgba(217, 197, 168, 0.38) !important;
+  background: linear-gradient(180deg, #fffdf8 0%, #f4e9d7 100%) !important;
+}
+
+.ledger-head-left {
+  display: flex;
+  align-items: flex-start;
+  gap: 12px;
+  min-width: 0;
+}
+
+.ledger-icon {
+  width: 36px;
+  height: 36px;
+  border-radius: 12px;
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  background: linear-gradient(180deg, #fff8ee 0%, #f2dec0 100%) !important;
+  color: var(--ds-accent-strong) !important;
+  font-weight: 900;
+  box-shadow: inset 0 1px 0 rgba(255, 255, 255, 0.65);
+}
+
+.ledger-name {
+  font-size: 16px;
+  font-weight: 900;
+  color: var(--ds-ink) !important;
+  line-height: 1.2;
+}
+
+.ledger-sub {
+  margin-top: 4px;
+  font-size: 12px;
+  font-weight: 800;
+  color: var(--ds-text-muted) !important;
+  line-height: 1.45;
+}
+
+.ledger-pill {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  padding: 8px 12px;
+  border-radius: var(--ds-radius-pill);
+  background: var(--ds-brand-soft-surface) !important;
+  border: 1px solid var(--ds-brand-soft-line) !important;
+  color: var(--ds-brand-soft) !important;
+  font-size: 12px;
+  font-weight: 900;
+  white-space: nowrap;
+}
+
+.ledger-table-wrap {
+  padding: 0 16px 16px;
+  background: transparent !important;
+}
+
+.ledger-table {
+  width: 100%;
+  border-collapse: collapse;
+  background: transparent !important;
+}
+
+.ledger-table thead th {
+  padding: 12px 10px;
+  background: var(--ds-brand) !important;
+  color: #fff5e6 !important;
+  font-size: 12px;
+  font-weight: 900;
+  text-align: left;
+  border-right: 1px solid rgba(242, 196, 132, 0.18) !important;
+}
+
+.ledger-table thead th:last-child {
+  border-right: 0;
+}
+
+.ledger-table tbody td {
+  padding: 12px 10px;
+  border-bottom: 1px solid rgba(217, 197, 168, 0.34) !important;
+  vertical-align: top;
+  font-size: 13px;
+  font-weight: 800;
+  color: var(--ds-ink) !important;
+  background: rgba(255, 250, 243, 0.72) !important;
+}
+
+.ledger-table tbody tr:last-child td {
+  border-bottom: 0;
+}
+
+.ledger-main {
+  display: block;
+  color: var(--ds-ink) !important;
+  font-weight: 900;
+}
+
+.ledger-muted,
+.ledger-note {
+  display: block;
+  margin-top: 4px;
+  color: var(--ds-text-muted) !important;
+  font-size: 12px;
+  font-weight: 800;
+  line-height: 1.45;
+}
+
+.ledger-amount {
+  font-weight: 900;
+  text-align: right;
+}
+
+.badge {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  min-height: 30px;
+  padding: 0 12px;
+  border-radius: var(--ds-radius-pill);
+  border: 1px solid rgba(217, 197, 168, 0.5);
+  background: rgba(255, 250, 243, 0.96);
+  color: #17392f;
+  font-size: 12px;
+  font-weight: 900;
+}
+
+.badge.badge-baron {
+  background: var(--ds-brand-soft-surface);
+  border-color: var(--ds-brand-soft-line);
+  color: var(--ds-brand-soft);
+}
+
+.badge.badge-family {
+  background: var(--ds-accent-soft-surface);
+  border-color: var(--ds-accent-soft-line);
+  color: var(--ds-status-warning);
+}
+
+.badge.ok {
+  background: var(--ds-success-soft);
+  border-color: var(--ds-success-line);
+  color: var(--ds-brand-soft);
+}
+
+.project-link {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 0;
+  border: 0;
+  background: none;
+  color: #17392f;
+  font: inherit;
+  font-weight: 900;
+  text-align: left;
+  cursor: pointer;
+}
+
+.project-link:hover {
+  color: #0f6a55;
+}
+
+.member-form-label {
+  color: var(--ds-text-soft);
+  font-size: 12px;
+  font-weight: 900;
+  letter-spacing: 0.04em;
+}
+
+.member-form-input,
+.member-form-select,
+.member-form-time {
+  border: 1px solid var(--ds-line-soft);
+  border-radius: 16px;
+  background: rgba(255, 250, 243, 0.92);
+  color: var(--ds-ink);
+  box-shadow: inset 0 1px 0 rgba(255, 255, 255, 0.65);
+}
+
+.member-form-input:focus,
+.member-form-select:focus,
+.member-form-time:focus {
+  border-color: rgba(47, 153, 115, 0.45);
+  box-shadow: 0 0 0 4px rgba(47, 153, 115, 0.1);
+}
+
+.modal-btn {
+  min-height: 40px;
+  padding: 0 16px;
+  border-radius: var(--ds-radius-pill);
+  font-size: 12px;
+  font-weight: 900;
+  border: 1px solid transparent;
+}
+
+.modal-btn-cancel {
+  background: rgba(255, 250, 243, 0.96);
+  border-color: var(--ds-line);
+  color: var(--ds-text-soft);
+}
+
+.modal-btn-save {
+  background: var(--ds-brand-soft);
+  border-color: rgba(15, 58, 47, 0.22);
+  color: #fffaf3;
+}
+
+.modal-btn-delete {
+  background: rgba(169, 72, 50, 0.12);
+  border-color: rgba(169, 72, 50, 0.24);
+  color: var(--ds-status-danger);
+}
+
+.modal-btn-close {
+  background: rgba(242, 196, 132, 0.18);
+  border-color: rgba(214, 138, 58, 0.24);
+  color: var(--ds-status-warning);
+}
+
+.seatmap-actions .ghost-button {
+  min-height: 40px;
+  padding: 0 16px;
+  border-width: 1px;
+  border-style: solid;
+  border-radius: var(--ds-radius-pill);
+  font-size: 12px;
+  letter-spacing: -0.01em;
+  box-shadow: var(--ds-shadow-soft);
+}
+
+@media (max-width: 1180px) {
+  .project-head-grid {
+    grid-template-columns: 1fr;
+  }
+
+  .summary-grid {
+    grid-template-columns: repeat(2, minmax(0, 1fr));
+  }
+
+  .project-meta-grid {
+    grid-template-columns: 1fr;
+  }
+}
+
+@media (max-width: 760px) {
+  .popup-wrap {
+    padding: 14px;
+  }
+
+  .summary-grid {
+    grid-template-columns: 1fr;
+  }
+
+  .ledger-head {
+    flex-direction: column;
+    align-items: flex-start;
+  }
+
+  .ledger-pill {
+    white-space: normal;
+  }
+
+  .ledger-table-wrap {
+    padding: 0 10px 12px;
+    overflow-x: auto;
+  }
+}

frontend/public/design-tokens.css

@@ -0,0 +1,60 @@
+:root {
+  --ds-font-sans: "Pretendard", "Malgun Gothic", sans-serif;
+
+  --ds-bg: #f1eadf;
+  --ds-bg-soft: #f4e9d7;
+  --ds-bg-gradient:
+    radial-gradient(circle at top left, rgba(214, 138, 58, 0.18), transparent 24%),
+    radial-gradient(circle at top right, rgba(47, 153, 115, 0.12), transparent 22%),
+    linear-gradient(180deg, #f6efe6 0%, #f1eadf 100%);
+
+  --ds-panel: #fffaf3;
+  --ds-panel-soft: rgba(255, 250, 243, 0.9);
+  --ds-panel-strong: #eadcc4;
+
+  --ds-ink: #10251d;
+  --ds-text-soft: #425148;
+  --ds-text-muted: #66756d;
+
+  --ds-line: #d9c5a8;
+  --ds-line-soft: rgba(217, 197, 168, 0.45);
+
+  --ds-brand: #0f3a2f;
+  --ds-brand-deep: #0a2a22;
+  --ds-brand-soft: #1a5645;
+  --ds-accent: #d68a3a;
+  --ds-accent-soft: #f2c484;
+  --ds-accent-strong: #b66e22;
+  --ds-mint: #2f9973;
+  --ds-info: #4b87b3;
+
+  --ds-status-success: #2f6b52;
+  --ds-status-warning: #9a6422;
+  --ds-status-danger: #a94832;
+
+  --ds-surface-tint: rgba(255, 255, 255, 0.72);
+  --ds-surface-tint-strong: rgba(255, 255, 255, 0.88);
+  --ds-glass-dark: rgba(20, 45, 37, 0.34);
+  --ds-glass-dark-soft: rgba(16, 37, 29, 0.16);
+  --ds-glass-line: rgba(255, 255, 255, 0.14);
+
+  --ds-shadow-soft: 0 10px 24px rgba(15, 58, 47, 0.08);
+  --ds-shadow-card: 0 22px 54px rgba(15, 58, 47, 0.12);
+  --ds-shadow-float: 0 18px 36px rgba(15, 58, 47, 0.16);
+  --ds-shadow-hero: 0 28px 70px rgba(15, 58, 47, 0.22);
+
+  --ds-radius-sm: 8px;
+  --ds-radius-md: 12px;
+  --ds-radius-lg: 18px;
+  --ds-radius-xl: 24px;
+  --ds-radius-pill: 999px;
+
+  --ds-space-1: 4px;
+  --ds-space-2: 8px;
+  --ds-space-3: 12px;
+  --ds-space-4: 16px;
+  --ds-space-5: 20px;
+  --ds-space-6: 24px;
+
+  --ds-page-max-width: 2000px;
+}

frontend/public/index.html

@@ -12,8 +12,13 @@
   <link rel="preconnect" href="https://fonts.googleapis.com">
   <link rel="preconnect" href="https://fonts.gstatic.com" crossorigin>
   <link href="https://fonts.googleapis.com/css2?family=Pretendard:wght@400;600;700;900&display=swap" rel="stylesheet">
+  <link rel="stylesheet" href="/design-tokens.css?v=20260401-01">
+  <link rel="stylesheet" href="/design-patterns.css?v=20260401-01">
   <link rel="stylesheet" href="/legacy/static/common.css">
+  <!-- Keep login and common hub defaults aligned with 8080. -->
   <link rel="stylesheet" href="/styles.css?v=20260330-01">
+  <!-- 8081-only hub overrides must not restyle the login screen. -->
+  <link rel="stylesheet" href="/styles-8081-design.css?v=20260401-01">
 </head>
 <body>
   <section id="login-panel" class="login-screen">
@@ -91,18 +96,26 @@
     </header>
 
     <main class="dashboard-main">
+      <section id="ledger-stage" class="main-stage" hidden>
+        <div class="stage-frame">
+          <iframe id="ledger-frame" src="/integrations/ledger?v=20260401-02" data-src="/integrations/ledger?v=20260401-02" title="사업관리대장 화면"></iframe>
+        </div>
+      </section>
       <section id="organization-stage" class="main-stage">
         <div class="stage-frame">
-          <iframe id="organization-frame" src="/legacy/organization?v=20260331-01" data-src="/legacy/organization?v=20260331-01" title="조직도 메인 화면"></iframe>
+          <!-- Legacy organization keeps its own CSS/JS responsibility under /legacy/static. -->
+          <iframe id="organization-frame" src="/legacy/organization?v=20260330-02" data-src="/legacy/organization?v=20260330-02" title="조직도 메인 화면"></iframe>
         </div>
       </section>
       <section id="project-stage" class="main-stage" hidden>
         <div class="stage-frame">
+          <!-- Integration HTML is served from incoming-files/served/payment.html. -->
           <iframe id="project-frame" src="/integrations/payment" data-src="/integrations/payment" title="프로젝트별 분석 화면"></iframe>
         </div>
       </section>
       <section id="team-stage" class="main-stage" hidden>
         <div class="stage-frame">
+          <!-- Integration HTML is served from incoming-files/served/mh.html. -->
           <iframe id="team-frame" src="/integrations/mh" data-src="/integrations/mh" title="팀/개인별 분석 화면"></iframe>
         </div>
       </section>
@@ -213,6 +226,6 @@
     </main>
   </section>
 
-  <script src="/app.js?v=20260330-01"></script>
+  <script src="/app.js?v=20260401-02"></script>
 </body>
 </html>

frontend/public/styles-8081-design.css

@@ -0,0 +1,100 @@
+.dashboard-header {
+  min-height: 68px;
+  background:
+    radial-gradient(circle at 12% 18%, rgba(242, 196, 132, 0.16), transparent 24%),
+    linear-gradient(145deg, rgba(10, 42, 34, 0.96) 0%, rgba(15, 58, 47, 0.96) 52%, rgba(26, 86, 69, 0.96) 100%);
+  color: #f7f0e4;
+  border-bottom: 1px solid rgba(242, 196, 132, 0.22);
+  backdrop-filter: blur(16px);
+  box-shadow: var(--ds-shadow-float);
+}
+
+.dashboard-header .eyebrow {
+  color: rgba(242, 196, 132, 0.94);
+}
+
+.dashboard-header h2 {
+  color: #fff7ea;
+}
+
+.nav-pill {
+  min-height: 42px;
+  padding: 0 14px;
+  border-radius: 999px;
+  border: 1px solid rgba(242, 196, 132, 0.28);
+  background: rgba(255, 255, 255, 0.08);
+  color: rgba(255, 244, 230, 0.78);
+  font-size: 14px;
+  font-weight: 800;
+}
+
+.nav-pill.active {
+  background: linear-gradient(180deg, rgba(255, 253, 248, 0.98), rgba(245, 235, 221, 0.94));
+  border-color: rgba(242, 196, 132, 0.34);
+  color: var(--ds-ink);
+  box-shadow: var(--ds-shadow-float);
+}
+
+.nav-pill.muted {
+  color: rgba(255, 244, 230, 0.48);
+}
+
+.nav-pill:hover {
+  color: #fff7ea;
+  border-color: rgba(242, 196, 132, 0.48);
+}
+
+.header-actions {
+  border-left: 1px solid rgba(242, 196, 132, 0.2);
+}
+
+.header-date-label {
+  color: rgba(255, 244, 230, 0.72);
+}
+
+.header-date-field {
+  border: 1px solid rgba(242, 196, 132, 0.22);
+  background: rgba(255, 255, 255, 0.1);
+}
+
+.header-date-field input,
+.header-date-field select {
+  color: #fff7ea;
+}
+
+.header-date-sep {
+  color: rgba(255, 244, 230, 0.56);
+}
+
+.ghost-button {
+  border: 1px solid rgba(242, 196, 132, 0.22);
+  background: rgba(255, 255, 255, 0.08);
+  color: #fff7ea;
+}
+
+.icon-button {
+  background: rgba(255, 255, 255, 0.1);
+}
+
+.icon-button:hover {
+  background: rgba(242, 196, 132, 0.14);
+  border-color: rgba(242, 196, 132, 0.32);
+  color: #fff7ea;
+}
+
+.ghost-button-soft {
+  background: rgba(239, 228, 208, 0.92);
+}
+
+.seatmap-status[data-tone="error"] {
+  color: var(--ds-status-danger);
+}
+
+.seatmap-status[data-tone="success"] {
+  color: var(--ds-status-success);
+}
+
+.seatmap-board-wrap,
+.seatmap-dxf-canvas {
+  background: var(--ds-panel);
+}

frontend/public/styles.css

@@ -1,3 +1,30 @@
+:root {
+  --color-bg: var(--ds-bg);
+  --color-surface: var(--ds-panel);
+  --color-surface-soft: var(--ds-panel-soft);
+  --color-surface-strong: var(--ds-panel-strong);
+  --color-text: var(--ds-ink);
+  --color-text-soft: var(--ds-text-soft);
+  --color-text-muted: var(--ds-text-muted);
+  --color-border: var(--ds-line);
+  --color-border-soft: var(--ds-line-soft);
+  --color-brand: var(--ds-brand);
+  --color-brand-deep: var(--ds-brand-deep);
+  --color-brand-soft: var(--ds-brand-soft);
+  --color-accent: var(--ds-accent);
+  --color-accent-soft: var(--ds-accent-soft);
+  --color-success: var(--ds-status-success);
+  --color-danger: var(--ds-status-danger);
+  --radius-sm: var(--ds-radius-sm);
+  --radius-md: var(--ds-radius-md);
+  --radius-lg: var(--ds-radius-lg);
+  --radius-xl: var(--ds-radius-xl);
+  --radius-pill: var(--ds-radius-pill);
+  --shadow-soft: var(--ds-shadow-soft);
+  --shadow-card: var(--ds-shadow-card);
+  --shadow-float: var(--ds-shadow-float);
+}
+
 .dashboard-shell,
 .dashboard-main,
 .main-stage,
@@ -31,7 +58,7 @@ body {
   min-height: 100vh;
   padding: 24px;
   background:
-    linear-gradient(135deg, rgba(15, 23, 42, 0.42), rgba(30, 41, 59, 0.18)),
+    linear-gradient(135deg, rgba(10, 42, 34, 0.42), rgba(26, 86, 69, 0.18)),
     url("https://images.unsplash.com/photo-1486406146926-c627a92ad1ab?auto=format&fit=crop&w=1800&q=80")
       center center / cover no-repeat;
 }
@@ -54,10 +81,10 @@ body {
   display: grid;
   grid-template-columns: 1.3fr 0.7fr;
   overflow: hidden;
-  border: 1px solid rgba(255, 255, 255, 0.14);
+  border: 1px solid var(--ds-glass-line);
   border-radius: var(--radius-lg);
-  background: rgba(71, 85, 105, 0.34);
+  background: var(--ds-glass-dark);
-  box-shadow: 0 24px 60px rgba(15, 23, 42, 0.24);
+  box-shadow: var(--ds-shadow-hero);
   backdrop-filter: blur(14px);
 }
 
@@ -68,8 +95,8 @@ body {
   padding: 30px 30px;
   border-right: 1px solid rgba(255, 255, 255, 0.08);
   background:
-    linear-gradient(90deg, rgba(15, 23, 42, 0.08), rgba(255, 255, 255, 0.02)),
+    linear-gradient(90deg, rgba(10, 42, 34, 0.08), rgba(255, 255, 255, 0.02)),
-    linear-gradient(180deg, rgba(255, 255, 255, 0.02), rgba(15, 23, 42, 0.08));
+    linear-gradient(180deg, rgba(255, 255, 255, 0.02), rgba(10, 42, 34, 0.08));
 }
 
 .login-brand .eyebrow {
@@ -83,7 +110,7 @@ body {
   font-size: clamp(1.7rem, 3.2vw, 2.5rem);
   line-height: 0.96;
   letter-spacing: -0.04em;
-  color: #f8fafc;
+  color: #f7f0e4;
 }
 
 .login-form-wrap {
@@ -91,7 +118,7 @@ body {
   display: grid;
   align-content: center;
   gap: 10px;
-  background: rgba(15, 23, 42, 0.12);
+  background: var(--ds-glass-dark-soft);
 }
 
 .login-card label {
@@ -140,8 +167,8 @@ body {
   margin-top: 2px;
   border: none;
   color: #fff;
-  background: rgba(31, 41, 55, 0.82);
+  background: rgba(10, 42, 34, 0.82);
-  box-shadow: 0 14px 30px rgba(15, 23, 42, 0.22);
+  box-shadow: var(--shadow-float);
   min-height: 34px;
   border-radius: 999px;
   font-size: 11px;
@@ -167,9 +194,9 @@ body {
 
 .dashboard-header {
   min-height: 68px;
-  background: rgba(255, 255, 255, 0.94);
+  background: rgba(255, 250, 243, 0.94);
   color: var(--color-text);
-  border-bottom: 1px solid #d7dee8;
+  border-bottom: 1px solid var(--color-border);
   display: flex;
   align-items: center;
   justify-content: space-between;
@@ -241,7 +268,7 @@ body {
   border: none;
   border-bottom: 3px solid transparent;
   background: transparent;
-  color: #64748b;
+  color: var(--color-text-muted);
   font-size: 15px;
   font-weight: 700;
   cursor: pointer;
@@ -255,7 +282,7 @@ body {
 }
 
 .nav-pill.muted {
-  color: #94a3b8;
+  color: rgba(102, 117, 109, 0.64);
 }
 
 .nav-pill:hover {
@@ -269,7 +296,7 @@ body {
   gap: 6px;
   position: relative;
   padding-left: 18px;
-  border-left: 1px solid #dbe2ea;
+  border-left: 1px solid var(--color-border);
 }
 
 .header-date-controls {
@@ -284,7 +311,7 @@ body {
 .header-date-label {
   font-size: 12px;
   font-weight: 800;
-  color: #64748b;
+  color: var(--color-text-muted);
 }
 
 .header-date-field {
@@ -292,9 +319,9 @@ body {
   align-items: center;
   min-height: 36px;
   padding: 0 10px;
-  border: 1px solid #dbe2ea;
+  border: 1px solid var(--color-border);
   border-radius: 999px;
-  background: #fff;
+  background: var(--color-surface);
 }
 
 .header-date-field input {
@@ -318,15 +345,15 @@ body {
 }
 
 .header-date-sep {
-  color: #94a3b8;
+  color: var(--color-text-muted);
   font-size: 12px;
   font-weight: 800;
 }
 
 .ghost-button {
   min-height: 34px;
-  border: 1px solid #dbe2ea;
+  border: 1px solid var(--color-border);
-  background: #fff;
+  background: var(--color-surface);
   color: var(--color-text);
   padding: 0 12px;
   border-radius: 999px;
@@ -342,12 +369,12 @@ body {
   display: inline-flex;
   align-items: center;
   justify-content: center;
-  background: #f8fafc;
+  background: var(--color-surface-soft);
 }
 
 .icon-button:hover {
-  background: #f1f5f9;
+  background: var(--ds-bg-soft);
-  border-color: #cbd5e1;
+  border-color: var(--color-border);
   color: var(--color-accent);
   transform: translateY(-1px);
 }
@@ -363,7 +390,7 @@ body {
 }
 
 .ghost-button-soft {
-  background: #f8fafc;
+  background: var(--color-surface-soft);
 }
 
 .user-chip {
@@ -381,8 +408,8 @@ body {
   width: 18px;
   height: 18px;
   border-radius: 50%;
-  background: #e2e8f0;
+  background: var(--color-surface-strong);
-  color: #475569;
+  color: var(--color-text-soft);
   font-size: 10px;
   font-weight: 900;
   flex: 0 0 auto;
@@ -421,10 +448,10 @@ body {
   right: 0;
   min-width: 220px;
   padding: 14px;
-  border: 1px solid #dbe2ea;
+  border: 1px solid var(--color-border);
   border-radius: 16px;
-  background: rgba(255, 255, 255, 0.96);
+  background: rgba(255, 250, 243, 0.96);
-  box-shadow: 0 18px 36px rgba(15, 23, 42, 0.14);
+  box-shadow: var(--shadow-float);
   backdrop-filter: blur(12px);
   z-index: 30;
 }
@@ -440,7 +467,7 @@ body {
 }
 
 .user-popover-row + .user-popover-row {
-  border-top: 1px solid #eef2f7;
+  border-top: 1px solid rgba(217, 197, 168, 0.4);
 }
 
 .user-popover-label {
@@ -454,7 +481,7 @@ body {
   min-height: 38px;
   border: none;
   border-radius: 12px;
-  background: #0f172a;
+  background: var(--color-brand);
   color: #fff;
   font-size: 11px;
   font-weight: 800;
@@ -485,7 +512,7 @@ body {
   width: 100%;
   height: 100%;
   border: 0;
-  background: #fff;
+  background: var(--color-surface);
 }
 
 .stage-empty {
@@ -502,9 +529,7 @@ body {
   gap: 12px;
   padding: 18px;
   overflow: hidden;
-  background:
+  background: var(--ds-bg-gradient);
-    linear-gradient(180deg, rgba(248, 250, 252, 0.94), rgba(241, 245, 249, 0.92)),
-    radial-gradient(circle at top left, rgba(14, 165, 233, 0.1), transparent 32%);
 }
 
 .seatmap-topbar {
@@ -561,6 +586,54 @@ body {
   display: none !important;
 }
 
+.seatmap-actions .ghost-button {
+  min-height: 40px;
+  padding: 0 16px;
+  border-width: 1px;
+  border-style: solid;
+  border-radius: var(--radius-pill);
+  font-size: 12px;
+  letter-spacing: -0.01em;
+  box-shadow: var(--shadow-soft);
+}
+
+#seatmap-admin-save-btn {
+  border-color: var(--color-brand-soft);
+  background: var(--color-brand-soft);
+  color: #fffaf3;
+}
+
+#seatmap-admin-save-btn:hover:not(:disabled) {
+  background: var(--color-brand);
+  border-color: var(--color-brand);
+  transform: translateY(-1px);
+  box-shadow: var(--shadow-float);
+}
+
+#seatmap-admin-save-btn:disabled {
+  opacity: 1;
+  cursor: not-allowed;
+  border-color: rgba(26, 86, 69, 0.24);
+  background: rgba(26, 86, 69, 0.18);
+  color: rgba(16, 37, 29, 0.72);
+  box-shadow: none;
+}
+
+#seatmap-admin-exit-btn,
+#seatmap-readonly-exit-btn {
+  border-color: rgba(214, 138, 58, 0.48);
+  background: rgba(242, 196, 132, 0.22);
+  color: var(--color-brand-deep);
+}
+
+#seatmap-admin-exit-btn:hover,
+#seatmap-readonly-exit-btn:hover {
+  background: rgba(242, 196, 132, 0.34);
+  border-color: rgba(182, 110, 34, 0.56);
+  color: var(--color-brand);
+  transform: translateY(-1px);
+}
+
 .seatmap-status {
   min-height: 20px;
   margin: 0;

incoming-files/README.md

@@ -0,0 +1,38 @@
+# incoming-files Layout
+
+`8081` 1차 구조 정리 기준으로 `incoming-files`는 아래처럼 해석한다.
+
+## Served
+
+- 실제 URL에서 직접 서빙되는 HTML
+- 현재 사용 파일:
+  - `served/payment.html`
+  - `served/mh.html`
+  - `served/ledger/index.html`
+
+주의:
+
+- backend `/integrations/payment`, `/integrations/mh`는 위 `served/*`만 읽는다.
+- backend `/integrations/ledger`와 `/integrations/ledger-assets/*`도 `served/ledger/*`만 읽는다.
+- 새 기능을 붙일 때도 실제 서비스 파일은 `served/` 기준으로 수정한다.
+
+## Reference
+
+- 원본 참고 자산
+- 복구 비교용 자산
+- 직접 서빙하지 않는 파일
+
+예:
+
+- 원본 `xlsx`, `csv`
+- 샘플 스타일 파일
+- 원본/백업 HTML
+- 디자인 비교용 파일
+- `reference/ledger/MH 통합 대시보드_260320.html`
+- `reference/ledger/MH 통합 대시보드_260320.css`
+
+## Temporary Comparison Copies
+
+- 현재 루트의 `payment.html`, `mh.html`은 당장 삭제하지 않는다.
+- 이 두 파일은 기존 recovery 작업본과 현재 `served/*`를 비교하거나 되돌릴 때만 본다.
+- 다음 차수에서 안전성이 확보되면 `reference/` 하위로 재배치 여부를 검토한다.

incoming-files/payment.html

@@ -110,35 +110,35 @@ const App = () => {
   };
   
   const costCategories = [
-    { name: '인건비', color: '#6366f1' },
+    { name: '인건비', color: '#0f3a2f' },
-    { name: '출장비', color: '#f43f5e' },
+    { name: '출장비', color: '#a94832' },
-    { name: '복리후생비', color: '#fbbf24' },
+    { name: '복리후생비', color: '#d68a3a' },
-    { name: '구매비', color: '#0ea5e9' },
+    { name: '구매비', color: '#4b87b3' },
-    { name: '외주비', color: '#94a3b8' }
+    { name: '외주비', color: '#66756d' }
   ];
 
   const positionStyles = {
-    '수석연구원': { bg: 'bg-purple-50', text: 'text-purple-600', border: 'border-purple-100', icon: 'bg-purple-600' },
+    '수석연구원': { bg: 'position-chip position-executive', text: 'position-text position-executive', border: 'position-border position-executive', icon: 'position-dot position-executive' },
-    '책임연구원': { bg: 'bg-blue-50', text: 'text-blue-600', border: 'border-blue-100', icon: 'bg-blue-600' },
+    '책임연구원': { bg: 'position-chip position-principal', text: 'position-text position-principal', border: 'position-border position-principal', icon: 'position-dot position-principal' },
-    '선임연구원': { bg: 'bg-indigo-50', text: 'text-indigo-600', border: 'border-indigo-100', icon: 'bg-indigo-600' },
+    '선임연구원': { bg: 'position-chip position-senior', text: 'position-text position-senior', border: 'position-border position-senior', icon: 'position-dot position-senior' },
-    '전임연구원': { bg: 'bg-emerald-50', text: 'text-emerald-600', border: 'border-emerald-100', icon: 'bg-emerald-600' },
+    '전임연구원': { bg: 'position-chip position-associate', text: 'position-text position-associate', border: 'position-border position-associate', icon: 'position-dot position-associate' },
-    '주임연구원': { bg: 'bg-slate-50', text: 'text-slate-600', border: 'border-slate-100', icon: 'bg-slate-600' },
+    '주임연구원': { bg: 'position-chip position-staff', text: 'position-text position-staff', border: 'position-border position-staff', icon: 'position-dot position-staff' },
-    '연구원': { bg: 'bg-slate-50', text: 'text-slate-500', border: 'border-slate-100', icon: 'bg-slate-400' },
+    '연구원': { bg: 'position-chip position-member', text: 'position-text position-member', border: 'position-border position-member', icon: 'position-dot position-member' },
-    '미지정': { bg: 'bg-gray-50', text: 'text-gray-400', border: 'border-gray-100', icon: 'bg-gray-300' }
+    '미지정': { bg: 'position-chip position-unset', text: 'position-text position-unset', border: 'position-border position-unset', icon: 'position-dot position-unset' }
   };
   const positionOrder = { '수석연구원': 1, '책임연구원': 2, '선임연구원': 3, '연구원': 4 };
   const positionColorMap = {
-    '수석연구원': '#7c3aed',
+    '수석연구원': '#0f3a2f',
-    '책임연구원': '#2563eb',
+    '책임연구원': '#1a5645',
-    '선임연구원': '#4f46e5',
+    '선임연구원': '#2f9973',
-    '전임연구원': '#059669',
+    '전임연구원': '#4b87b3',
-    '주임연구원': '#475569',
+    '주임연구원': '#9a6422',
-    '연구원': '#64748b',
+    '연구원': '#66756d',
-    '미지정': '#9ca3af'
+    '미지정': '#b7aa93'
   };
 
   const getPositionStyle = (pos) => positionStyles[pos] || positionStyles['미지정'];
-  const getCostColor = (name) => costCategories.find(c => c.name === name)?.color || '#94a3b8';
+  const getCostColor = (name) => costCategories.find(c => c.name === name)?.color || '#66756d';
   const getPositionColor = (name) => positionColorMap[name] || positionColorMap['미지정'];
   const twoLineClampStyle = {
     display: '-webkit-box',
@@ -164,7 +164,7 @@ const App = () => {
 
   const buildDonutGradient = (items) => {
     const total = items.reduce((sum, item) => sum + (item.value || 0), 0);
-    if (total <= 0) return 'conic-gradient(#e2e8f0 0deg 360deg)';
+    if (total <= 0) return 'conic-gradient(#eadcc4 0deg 360deg)';
     let start = 0;
     const slices = items.map((item) => {
       const deg = ((item.value || 0) / total) * 360;
@@ -177,7 +177,7 @@ const App = () => {
   };
 
   const renderBreakdownTooltip = (breakdown, total) => (
-    <div className="pointer-events-none absolute left-1/2 top-0 z-20 -translate-x-1/2 -translate-y-[110%] whitespace-nowrap rounded-lg bg-slate-900 px-3 py-2 text-[12px] font-bold text-white opacity-0 shadow-lg transition-opacity group-hover:opacity-100">
+    <div className="pointer-events-none absolute left-1/2 top-0 z-20 -translate-x-1/2 -translate-y-[110%] whitespace-nowrap rounded-lg payment-tooltip px-3 py-2 text-[12px] font-bold opacity-0 shadow-lg transition-opacity group-hover:opacity-100">
       {costCategories.map((cat) => {
         const val = breakdown?.[cat.name] || 0;
         const ratio = total > 0 ? ((val / total) * 100).toFixed(1) : '0.0';
@@ -195,7 +195,7 @@ const App = () => {
   );
 
   const renderPositionBreakdownTooltip = (breakdown, totalHrs) => (
-    <div className="pointer-events-none absolute left-1/2 top-0 z-20 -translate-x-1/2 -translate-y-[110%] whitespace-nowrap rounded-lg bg-slate-900 px-3 py-2 text-[12px] font-bold text-white opacity-0 shadow-lg transition-opacity group-hover:opacity-100">
+    <div className="pointer-events-none absolute left-1/2 top-0 z-20 -translate-x-1/2 -translate-y-[110%] whitespace-nowrap rounded-lg payment-tooltip px-3 py-2 text-[12px] font-bold opacity-0 shadow-lg transition-opacity group-hover:opacity-100">
       {Object.entries(breakdown || {})
         .sort(([a], [b]) => (positionOrder[a] || 99) - (positionOrder[b] || 99) || a.localeCompare(b))
         .map(([pos, val]) => {
@@ -226,9 +226,9 @@ const App = () => {
     return (
       <div className="mt-2 grid grid-cols-[72px_1fr] items-center gap-2">
         <div className="self-center text-center">
-          <div className="text-[16px] leading-none font-black text-slate-800">{Number(totalWorkers || 0)}명</div>
+          <div className="text-[16px] leading-none font-black payment-strong">{Number(totalWorkers || 0)}명</div>
         </div>
-        <div className="flex flex-wrap gap-x-3 gap-y-1 text-[10px] font-black text-slate-600 leading-tight">
+        <div className="flex flex-wrap gap-x-3 gap-y-1 text-[10px] font-black payment-muted leading-tight">
           {entries.map(([pos, val]) => {
             const count = details?.[pos]?.names?.size || 0;
             const hrsText = Number(val || 0).toFixed(1).replace(/\.0$/, '');
@@ -258,7 +258,7 @@ const App = () => {
         {cells.map((cell) => {
           const amount = Math.round(breakdown?.[cell.key] || 0);
           return (
-            <div key={`${cell.key}-v`} className="px-2 py-1.5 text-right text-[11px] font-black text-slate-700 whitespace-nowrap">
+            <div key={`${cell.key}-v`} className="px-2 py-1.5 text-right text-[11px] font-black payment-muted whitespace-nowrap">
               {amount === 0 ? '-' : `${amount.toLocaleString()}원`}
             </div>
           );
@@ -1134,23 +1134,23 @@ const App = () => {
   const isAllFiltersApplied = selectedRev !== '전체' && selectedD1 !== '전체' && selectedD2 !== '전체' && selectedProject !== '전체';
 
   return (
-    <div className="min-h-screen bg-[#f8fafc] p-6 font-sans text-slate-900">
+    <div className="payment-theme min-h-screen p-6 font-sans">
-      <div className="w-full mx-auto space-y-6">
+      <div className="w-full mx-auto space-y-6" style={{ maxWidth: '2000px' }}>
         
         {!isAllFiltersApplied && (
           <>
             {/* KPIs */}
-            <div className="grid grid-cols-2 md:grid-cols-4 lg:grid-cols-7 gap-4 sticky top-0 z-30 bg-[#f8fafc] pb-3">
+            <div className="grid grid-cols-2 md:grid-cols-4 lg:grid-cols-7 gap-4 sticky top-0 z-30 payment-kpi-grid pb-3">
               {[
-                { label: '총 수입(매출)', value: formatWonRounded(viewData.kpis.income), totalValue: formatWonRounded(viewData.kpisAll.income), icon: Wallet, color: 'text-indigo-600' },
+                { label: '총 수입(매출)', value: formatWonRounded(viewData.kpis.income), totalValue: formatWonRounded(viewData.kpisAll.income), icon: Wallet, color: 'payment-kpi-income' },
-                { label: '인건비 합계', value: formatWonRounded(viewData.kpis.labor), totalValue: formatWonRounded(viewData.kpisAll.labor), icon: Briefcase, color: 'text-slate-600' },
+                { label: '인건비 합계', value: formatWonRounded(viewData.kpis.labor), totalValue: formatWonRounded(viewData.kpisAll.labor), icon: Briefcase, color: 'payment-kpi-labor' },
-                { label: '출장비', value: formatWonRounded(viewData.kpis.travel), totalValue: formatWonRounded(viewData.kpisAll.travel), icon: MapPin, color: 'text-rose-600' },
+                { label: '출장비', value: formatWonRounded(viewData.kpis.travel), totalValue: formatWonRounded(viewData.kpisAll.travel), icon: MapPin, color: 'payment-kpi-travel' },
-                { label: '복리후생비', value: formatWonRounded(viewData.kpis.welfare), totalValue: formatWonRounded(viewData.kpisAll.welfare), icon: Coffee, color: 'text-amber-600' },
+                { label: '복리후생비', value: formatWonRounded(viewData.kpis.welfare), totalValue: formatWonRounded(viewData.kpisAll.welfare), icon: Coffee, color: 'payment-kpi-welfare' },
-                { label: '구매/외주비', value: formatWonRounded(viewData.kpis.others), totalValue: formatWonRounded(viewData.kpisAll.others), icon: Package, color: 'text-slate-500' },
+                { label: '구매/외주비', value: formatWonRounded(viewData.kpis.others), totalValue: formatWonRounded(viewData.kpisAll.others), icon: Package, color: 'payment-kpi-others' },
-                { label: '투입시간', value: `${viewData.kpis.hours.toLocaleString()}h`, totalValue: `${viewData.kpisAll.hours.toLocaleString()}h`, icon: Clock, color: 'text-indigo-600' },
+                { label: '투입시간', value: `${viewData.kpis.hours.toLocaleString()}h`, totalValue: `${viewData.kpisAll.hours.toLocaleString()}h`, icon: Clock, color: 'payment-kpi-hours' },
-                { label: '참여인원', value: `${viewData.kpis.workers}명`, totalValue: `${viewData.kpisAll.workers}명`, icon: Users, color: 'text-white', bg: 'bg-slate-900' },
+                { label: '참여인원', value: `${viewData.kpis.workers}명`, totalValue: `${viewData.kpisAll.workers}명`, icon: Users, color: 'payment-kpi-inverse', bg: 'payment-kpi-people' },
               ].map((kpi, i) => (
-                <div key={i} className={`${kpi.bg || 'bg-white'} ${kpi.color} p-4 rounded-[22px] border border-slate-100 shadow-sm flex flex-col h-24`}>
+                <div key={i} className={`payment-kpi-card ${kpi.bg || ''} ${kpi.color} p-4 rounded-[22px] flex flex-col h-24`}>
                   <span className="text-[11px] font-black uppercase opacity-60 flex justify-between">{kpi.label} <kpi.icon size={10}/></span>
                   <div className="flex flex-col leading-tight mt-1 gap-1">
                     <span className="text-lg font-black truncate">{kpi.value}</span>
@@ -1163,16 +1163,16 @@ const App = () => {
         )}
 
         {/* 상세 분석 테이블 */}
-        <section className="bg-white rounded-[35px] shadow-sm border border-slate-100 overflow-visible">
+        <section className="payment-panel payment-table-panel rounded-[35px] overflow-visible">
-          <div className={`px-6 py-4 border-b border-slate-50 flex items-center justify-between gap-4 sticky ${!isAllFiltersApplied ? 'top-[108px]' : 'top-0'} z-40 bg-white/95 backdrop-blur-sm`}>
+          <div className={`payment-panel-head px-6 py-4 flex items-center justify-between gap-4 sticky ${!isAllFiltersApplied ? 'top-[108px]' : 'top-0'} z-40 backdrop-blur-sm`}>
-            <h2 className="text-lg font-black flex items-center gap-3"><List size={20} className="text-indigo-600" /> 분야별 프로젝트 상세 분석</h2>
+            <h2 className="text-lg font-black flex items-center gap-3"><List size={20} className="payment-icon-accent" /> 분야별 프로젝트 상세 분석</h2>
             <div className="group relative shrink-0">
-              <button type="button" className="px-3 py-2 bg-slate-900 text-white rounded-xl text-[12px] font-black tracking-wide shadow-sm border border-slate-800">
+              <button type="button" className="payment-filter-toggle px-3 py-2 rounded-xl text-[12px] font-black tracking-wide shadow-sm border">
                 카테고리 필터
               </button>
-              <div className="absolute right-0 top-full mt-2 z-30 w-[min(980px,92vw)] rounded-2xl border border-slate-200 bg-white p-3 shadow-2xl opacity-0 pointer-events-none translate-y-1 transition-all duration-200 group-hover:opacity-100 group-hover:pointer-events-auto group-hover:translate-y-0 group-focus-within:opacity-100 group-focus-within:pointer-events-auto group-focus-within:translate-y-0">
+              <div className="payment-filter-pop absolute right-0 top-full mt-2 z-30 w-[min(980px,92vw)] rounded-2xl p-3 shadow-2xl opacity-0 pointer-events-none translate-y-1 transition-all duration-200 group-hover:opacity-100 group-hover:pointer-events-auto group-hover:translate-y-0 group-focus-within:opacity-100 group-focus-within:pointer-events-auto group-focus-within:translate-y-0">
                 <div className="flex items-center gap-2">
-                  <div className="flex gap-2 bg-slate-50/80 p-1.5 rounded-2xl border border-slate-100 flex-1 min-w-[420px]">
+                  <div className="payment-filter-bar flex gap-2 p-1.5 rounded-2xl flex-1 min-w-[420px]">
                     <select value={selectedRev} onChange={e => {setSelectedRev(e.target.value); setSelectedD1('전체'); setSelectedD2('전체'); setSelectedProject('전체');}} className="filter-select flex-1">
                       <option value="전체">대분류 전체</option>
                       {Object.keys(viewData.hierarchy)
@@ -1209,7 +1209,7 @@ const App = () => {
                       className="filter-select flex-[1.1]"
                     />
                   </div>
-                  <button onClick={() => {setSelectedRev('전체'); setSelectedD1('전체'); setSelectedD2('전체'); setSelectedProject('전체'); setProjectSearch('');}} className="p-1.5 bg-white rounded-xl border border-slate-200 text-slate-400 hover:text-indigo-600 transition-all shadow-sm shrink-0"><RefreshCw size={14}/></button>
+                  <button onClick={() => {setSelectedRev('전체'); setSelectedD1('전체'); setSelectedD2('전체'); setSelectedProject('전체'); setProjectSearch('');}} className="payment-reset-btn p-1.5 rounded-xl transition-all shadow-sm shrink-0"><RefreshCw size={14}/></button>
                 </div>
               </div>
             </div>
@@ -1226,17 +1226,17 @@ const App = () => {
                 <col style={{ width: '23%' }} />
                 <col style={{ width: '26%' }} />
               </colgroup>
-              <thead className="bg-slate-50/80">
+              <thead className="payment-table-head">
-                <tr className="text-[11px] font-black text-slate-400 uppercase tracking-widest border-b border-slate-100">
+                <tr className="text-[12px] font-extrabold uppercase tracking-widest payment-table-head-row">
                   <th className="px-4 py-3 whitespace-nowrap">대분류</th>
                   <th className="px-4 py-3 whitespace-nowrap">중분류</th>
                   <th className="px-4 py-3 whitespace-nowrap">소분류</th>
-                  <th className="px-4 py-3 whitespace-nowrap">{viewData.isAllFiltersOff ? '' : '프로젝트명'}</th>
+                  <th className="px-4 py-3 whitespace-nowrap">프로젝트명</th>
                   <th className="px-4 py-3 text-right whitespace-nowrap">수입(매출)</th>
                   <th className="px-4 py-3 text-right whitespace-nowrap">지출 합계</th>
                   <th className="px-4 py-3 whitespace-nowrap text-center">
-                    <div className="text-[11px] font-black text-slate-500 mb-1 text-center">지출 구성비</div>
+                    <div className="text-[11px] font-black payment-subhead mb-1 text-center">지출 구성비</div>
-                    <div className="grid grid-cols-5 text-[10px] font-black text-slate-600 normal-case tracking-normal">
+                    <div className="grid grid-cols-5 text-[10px] font-black payment-subhead normal-case tracking-normal">
                       <span className="py-1 text-center">인건비</span>
                       <span className="py-1 text-center">출장비</span>
                       <span className="py-1 text-center">복리후생비</span>
@@ -1250,7 +1250,7 @@ const App = () => {
               <tbody className="text-[13px] font-bold">
                 {viewData.finalDisplayList.length === 0 && (
                   <tr>
-                    <td colSpan={8} className="px-4 py-12 text-center text-slate-400 font-bold">표시할 데이터가 없습니다.</td>
+                    <td colSpan={8} className="px-4 py-12 text-center payment-empty font-bold">표시할 데이터가 없습니다.</td>
                   </tr>
                 )}
                 {viewData.finalDisplayList.map((item, idx) => {
@@ -1259,16 +1259,16 @@ const App = () => {
                     return (
                       <tr
                         key={`subtotal-${idx}`}
-                        className={`h-12 border-y ${isGrandTotal ? 'bg-indigo-100 border-indigo-300 shadow-[inset_0_1px_0_rgba(99,102,241,0.35)]' : 'bg-amber-50 border-amber-200'}`}
+                        className={`h-12 border-y ${isGrandTotal ? 'payment-subtotal payment-subtotal-grand shadow-[inset_0_1px_0_rgba(33,70,52,0.18)]' : 'payment-subtotal payment-subtotal-mid'}`}
                       >
-                        <td colSpan={item.labelColSpan || 4} className={`px-4 py-3 whitespace-nowrap ${isGrandTotal ? 'text-indigo-900 text-[14px] font-extrabold' : 'text-amber-900 font-black'}`}>
+                        <td colSpan={item.labelColSpan || 4} className={`px-4 py-3 whitespace-nowrap ${isGrandTotal ? 'payment-subtotal-label-grand text-[14px] font-extrabold' : 'payment-subtotal-label-mid font-black'}`}>
                           {item.subtotalLabel}
                         </td>
-                        <td className={`px-4 py-3 text-right font-black whitespace-nowrap ${isGrandTotal ? 'text-indigo-800 text-[14px]' : 'text-amber-800'}`}>{formatWonDash(item.income)}</td>
+                        <td className={`px-4 py-3 text-right font-black whitespace-nowrap ${isGrandTotal ? 'payment-subtotal-income-grand text-[14px]' : 'payment-subtotal-income-mid'}`}>{formatWonDash(item.income)}</td>
-                        <td className={`px-4 py-3 text-right font-black whitespace-nowrap ${isGrandTotal ? 'text-indigo-900 text-[14px]' : 'text-amber-900'}`}>{formatWonRoundedDash(item.total)}</td>
+                        <td className={`px-4 py-3 text-right font-black whitespace-nowrap ${isGrandTotal ? 'payment-subtotal-total-grand text-[14px]' : 'payment-subtotal-total-mid'}`}>{formatWonRoundedDash(item.total)}</td>
                         <td className="px-4 py-3">{renderCostBreakdownTable(item.costBreakdown)}</td>
                         <td className="px-4 py-3">
-                          <div className={`h-2.5 rounded-full overflow-hidden flex shadow-inner ${isGrandTotal ? 'bg-indigo-200/80' : 'bg-amber-100'}`}>
+                          <div className={`h-2.5 rounded-full overflow-hidden flex shadow-inner ${isGrandTotal ? 'payment-progress-track-grand' : 'payment-progress-track-mid'}`}>
                             {Object.entries(item.positionBreakdown || {})
                               .sort(([a], [b]) => (positionOrder[a] || 99) - (positionOrder[b] || 99) || a.localeCompare(b))
                               .map(([pos, val]) => {
@@ -1284,12 +1284,12 @@ const App = () => {
                   }
 
                   return (
-                    <tr key={`row-${idx}`} className="h-12 hover:bg-indigo-50/30 transition-all border-b border-slate-50 group">
+                    <tr key={`row-${idx}`} className="payment-data-row h-12 transition-all border-b group">
                       {item.d1Span > 0 && (
                         <td
                           rowSpan={item.d1Span}
                           onClick={() => handleD1Click(item.d1)}
-                          className={`px-3 py-3 border-r border-slate-100 align-middle font-black cursor-pointer transition-colors whitespace-normal ${selectedRev === item.d1 ? 'bg-slate-200 text-slate-900' : 'bg-white text-slate-900 hover:bg-slate-50 hover:text-slate-900'}`}
+                          className={`px-3 py-3 payment-axis-cell align-middle font-black cursor-pointer transition-colors whitespace-normal ${selectedRev === item.d1 ? 'payment-axis-cell-active' : 'payment-axis-cell-idle'}`}
                         >
                           <span className="block whitespace-normal break-words leading-tight" style={twoLineClampStyle}>{item.d1}</span>
                         </td>
@@ -1298,7 +1298,7 @@ const App = () => {
                         <td
                           rowSpan={item.d2Span}
                           onClick={() => handleD2Click(item.d1, item.d2)}
-                          className={`px-3 py-3 border-r border-slate-100 align-middle font-black cursor-pointer transition-colors whitespace-normal ${selectedRev === item.d1 && selectedD1 === item.d2 ? 'bg-slate-200 text-slate-900' : 'bg-white text-slate-900 hover:bg-slate-50 hover:text-slate-900'}`}
+                          className={`px-3 py-3 payment-axis-cell align-middle font-black cursor-pointer transition-colors whitespace-normal ${selectedRev === item.d1 && selectedD1 === item.d2 ? 'payment-axis-cell-active' : 'payment-axis-cell-idle'}`}
                         >
                           <span className="block whitespace-normal break-words leading-tight" style={twoLineClampStyle}>{item.d2}</span>
                         </td>
@@ -1307,22 +1307,22 @@ const App = () => {
                         <td
                           rowSpan={item.d3Span}
                           onClick={() => handleD3Click(item.d1, item.d2, item.d3)}
-                          className={`px-3 py-3 border-r border-slate-100 align-middle font-black cursor-pointer transition-colors whitespace-normal ${selectedRev === item.d1 && selectedD1 === item.d2 && selectedD2 === item.d3 ? 'bg-slate-200 text-slate-900' : 'bg-white text-slate-900 hover:bg-slate-50 hover:text-slate-900'}`}
+                          className={`px-3 py-3 payment-axis-cell align-middle font-black cursor-pointer transition-colors whitespace-normal ${selectedRev === item.d1 && selectedD1 === item.d2 && selectedD2 === item.d3 ? 'payment-axis-cell-active' : 'payment-axis-cell-idle'}`}
                         >
                           <span className="block whitespace-normal break-words leading-tight" style={twoLineClampStyle}>{item.d3}</span>
                         </td>
                       )}
                       <td
-                        onClick={() => { if (!viewData.isAllFiltersOff) handleD4Click(item.d1, item.d2, item.d3, item.name); }}
+                        onClick={() => { handleD4Click(item.d1, item.d2, item.d3, item.name); }}
-                        className={`px-4 py-3 text-slate-700 transition-colors ${viewData.isAllFiltersOff ? '' : 'truncate cursor-pointer hover:bg-indigo-50 hover:text-indigo-800'}`}
+                        className="px-4 py-3 payment-project-cell font-extrabold truncate cursor-pointer transition-colors"
                       >
-                        {viewData.isAllFiltersOff ? '\u00A0' : item.name}
+                        {item.name}
                       </td>
-                      <td className="px-4 py-3 text-right text-emerald-700 font-extrabold whitespace-nowrap">{formatWonDash(item.income)}</td>
+                      <td className="px-4 py-3 text-right payment-income font-extrabold whitespace-nowrap">{formatWonDash(item.income)}</td>
-                      <td className="px-4 py-3 text-right text-rose-700 font-extrabold whitespace-nowrap">{formatWonRoundedDash(item.total)}</td>
+                      <td className="px-4 py-3 text-right payment-expense font-extrabold whitespace-nowrap">{formatWonRoundedDash(item.total)}</td>
                       <td className="px-4 py-3">{renderCostBreakdownTable(item.costBreakdown)}</td>
                       <td className="px-4 py-3">
-                        <div className="h-2.5 bg-slate-100 rounded-full overflow-hidden flex shadow-inner">
+                        <div className="h-2.5 payment-progress-track rounded-full overflow-hidden flex shadow-inner">
                           {Object.entries(item.positionBreakdown || {})
                             .sort(([a], [b]) => (positionOrder[a] || 99) - (positionOrder[b] || 99) || a.localeCompare(b))
                             .map(([pos, val]) => {
@@ -1343,8 +1343,8 @@ const App = () => {
 
         {/* 하단 상세 차트 */}
         <div className="grid grid-cols-1 lg:grid-cols-12 gap-6 pb-12">
-          <div className="lg:col-span-5 bg-white p-8 rounded-[40px] shadow-sm border border-slate-100 min-h-[480px] flex flex-col">
+          <div className="lg:col-span-5 payment-panel p-8 rounded-[40px] min-h-[480px] flex flex-col">
-             <h3 className="text-lg font-black mb-4 flex items-center gap-3"><Target className="text-indigo-600"/> 지출 구성 상세</h3>
+             <h3 className="text-lg font-black mb-4 flex items-center gap-3"><Target className="payment-icon-accent"/> 지출 구성 상세</h3>
              <div className="flex-1">
                {viewData.categoryData.length > 0 ? (
                  <div className="h-full flex flex-col gap-5">
@@ -1354,9 +1354,9 @@ const App = () => {
                          className="relative h-56 w-56 rounded-full"
                          style={{ background: buildDonutGradient(viewData.categoryData) }}
                        >
-                         <div className="absolute inset-11 rounded-full bg-white border border-slate-100 flex flex-col items-center justify-center">
+                         <div className="absolute inset-11 payment-donut-center rounded-full flex flex-col items-center justify-center">
-                           <span className="text-[12px] font-black text-slate-500">총 지출</span>
+                           <span className="text-[12px] font-black payment-subhead">총 지출</span>
-                           <span className="text-[15px] font-black text-slate-900">
+                           <span className="text-[15px] font-black payment-strong">
                              {formatWon(viewData.categoryData.reduce((sum, item) => sum + (item.value || 0), 0))}
                            </span>
                          </div>
@@ -1374,13 +1374,13 @@ const App = () => {
                                if (!isSelectable) return;
                                setSelectedExpenseDetailCategory((prev) => (prev === item.name ? '' : item.name));
                              }}
-                             className={`flex items-center justify-between gap-2 text-[13px] font-bold text-left rounded-lg px-2 py-1.5 transition-colors ${isSelectable ? 'hover:bg-slate-50 cursor-pointer' : 'cursor-default'} ${isSelected ? 'bg-indigo-50' : ''}`}
+                             className={`payment-cost-row flex items-center justify-between gap-2 text-[13px] font-bold text-left rounded-lg px-2 py-1.5 transition-colors ${isSelectable ? 'cursor-pointer' : 'cursor-default'} ${isSelected ? 'payment-cost-row-active' : ''}`}
                            >
-                             <span className="flex items-center gap-2 text-slate-600 truncate">
+                             <span className="flex items-center gap-2 payment-muted truncate">
                                 <span className="inline-block w-2.5 h-2.5 rounded-full shrink-0" style={{ backgroundColor: getCostColor(item.name) }}></span>
                                 {item.name} ({item.ratio}%)
                              </span>
-                             <span className="text-slate-900">{formatWon(item.value)}</span>
+                             <span className="payment-strong">{formatWon(item.value)}</span>
                            </button>
                          );
                        })}
@@ -1388,20 +1388,20 @@ const App = () => {
                    </div>
 
                    {viewData.isAllFiltersOff && (
-                     <div className="w-full mt-4 text-[12px] text-slate-400 font-bold text-center">
+                     <div className="w-full mt-4 text-[12px] payment-empty font-bold text-center">
                        상세 내역은 필터 적용 시 표시됩니다.
                      </div>
                    )}
 
                    {!viewData.isAllFiltersOff && selectedExpenseDetailCategory && selectedExpenseDetailCategory !== '인건비' && (
-                     <div className="w-full mt-5 pt-4 border-t border-slate-100">
+                     <div className="w-full mt-5 pt-4 payment-divider-top">
-                       <div className="text-[12px] font-black text-slate-600 mb-2">
+                       <div className="text-[12px] font-black payment-subhead mb-2">
                          {selectedExpenseDetailCategory} 지출 구성 상세 내역
                        </div>
                        {(viewData.expenseDetailByCategory?.[selectedExpenseDetailCategory] || []).length > 0 ? (
-                         <div className="max-h-56 overflow-y-auto rounded-lg border border-slate-100 custom-scrollbar">
+                         <div className="max-h-56 overflow-y-auto rounded-lg payment-mini-table-shell custom-scrollbar">
                            <table className="w-full text-[12px] table-fixed border-collapse">
-                             <thead className="bg-slate-50 text-slate-500 font-black">
+                             <thead className="payment-mini-table-head font-black">
                                <tr>
                                 <th className="px-2 py-2 text-left w-[74px]">발행월</th>
                                 <th className="px-2 py-2 text-left w-[88px]">발행일</th>
@@ -1412,7 +1412,7 @@ const App = () => {
                             </thead>
                             <tbody>
                               {(viewData.expenseDetailByCategory[selectedExpenseDetailCategory] || []).map((row, idx) => (
-                                <tr key={`${selectedExpenseDetailCategory}-${idx}`} className="border-t border-slate-50 text-slate-700">
+                                <tr key={`${selectedExpenseDetailCategory}-${idx}`} className="payment-mini-table-row">
                                   <td className="px-2 py-1.5 whitespace-nowrap">{row.issueMonth || '-'}</td>
                                   <td className="px-2 py-1.5 whitespace-nowrap">{row.issueDate || '-'}</td>
                                   <td className="px-2 py-1.5 truncate">{row.summary || '-'}</td>
@@ -1424,21 +1424,21 @@ const App = () => {
                            </table>
                          </div>
                        ) : (
-                         <div className="text-[12px] text-slate-400 font-bold">표시할 전표 데이터가 없습니다.</div>
+                         <div className="text-[12px] payment-empty font-bold">표시할 전표 데이터가 없습니다.</div>
                        )}
                      </div>
                    )}
                  </div>
                ) : (
-                 <div className="h-full flex items-center justify-center text-slate-300 text-sm font-bold">표시할 지출 데이터가 없습니다.</div>
+                 <div className="h-full flex items-center justify-center payment-empty text-sm font-bold">표시할 지출 데이터가 없습니다.</div>
                )}
              </div>
            </div>
 
-           <div className="lg:col-span-7 bg-white p-8 rounded-[40px] shadow-sm border border-slate-100 flex flex-col h-[560px] overflow-hidden">
+           <div className="lg:col-span-7 payment-panel p-8 rounded-[40px] flex flex-col h-[560px] overflow-hidden">
              <h3 className="text-lg font-black mb-4 flex items-center gap-3 shrink-0">
-               <UserCheck className="text-indigo-600"/> 직급별 인원 투입 상세
+               <UserCheck className="payment-icon-accent"/> 직급별 인원 투입 상세
-               <span className="ml-1 text-[11px] font-black text-indigo-600 bg-indigo-50 border border-indigo-100 px-2 py-1 rounded-lg">
+               <span className="payment-mode-chip ml-1 text-[11px] font-black px-2 py-1 rounded-lg">
                  기준: {viewData.positionGroupMode}
                </span>
              </h3>
@@ -1453,33 +1453,33 @@ const App = () => {
                     })
                     .map(([pName, positions]) => (
                     <div key={pName} className="mb-8 last:mb-0">
-                      <div className="bg-slate-900 px-4 py-1.5 rounded-xl text-[12px] font-black text-white mb-4 sticky top-0 z-10">{pName}</div>
+                      <div className="payment-group-title px-4 py-1.5 rounded-xl text-[12px] font-black mb-4 sticky top-0 z-10">{pName}</div>
                       <div className="grid grid-cols-1 gap-3">
                        {Object.entries(positions)
                          .sort(([a], [b]) => (positionOrder[a] || 99) - (positionOrder[b] || 99) || a.localeCompare(b))
                          .map(([pos, data]) => {
                           const style = getPositionStyle(pos);
                           return (
-                           <div key={pos} className={`bg-white border ${style.border} rounded-[28px] p-5 flex items-center gap-6 hover:shadow-md transition-all`}>
+                           <div key={pos} className={`payment-position-card border ${style.border} rounded-[28px] p-5 flex items-center gap-6 transition-all`}>
                               <div className={`flex items-center gap-3 w-1/4 shrink-0 px-4 py-2 rounded-2xl ${style.bg} border ${style.border}`}>
                                  <div className={`w-3 h-3 rounded-full ${style.icon} shadow-sm`}></div>
                                  <div className={`text-[14px] font-black ${style.text}`}>{pos}</div>
                               </div>
-                              <div className="flex-1 grid grid-cols-2 gap-8 border-l border-slate-100 pl-8">
+                              <div className="flex-1 grid grid-cols-2 gap-8 payment-divider-left pl-8">
                                  <div>
-                                   <div className="text-[11px] text-slate-400 font-black uppercase mb-1">Estimated Cost</div>
+                                   <div className="text-[11px] payment-empty font-black uppercase mb-1">Estimated Cost</div>
-                                   <div className="text-[16px] font-black text-indigo-600 font-mono">₩{Math.round(data.labor).toLocaleString()}</div>
+                                   <div className="text-[16px] font-black payment-icon-accent font-mono">₩{Math.round(data.labor).toLocaleString()}</div>
                                  </div>
                                  <div>
-                                   <div className="text-[11px] text-slate-400 font-black uppercase mb-1">Hours & Count</div>
+                                   <div className="text-[11px] payment-empty font-black uppercase mb-1">Hours & Count</div>
-                                   <div className="text-[16px] font-black text-slate-900">{data.hrs.toFixed(2)}h <span className="text-slate-300 mx-1">|</span> {data.names.size}명</div>
+                                   <div className="text-[16px] font-black payment-strong">{data.hrs.toFixed(2)}h <span className="payment-divider-mark mx-1">|</span> {data.names.size}명</div>
                                  </div>
                               </div>
-                              <div className="w-1/3 min-w-[260px] border-l border-slate-100 pl-4">
+                              <div className="w-1/3 min-w-[260px] payment-divider-left pl-4">
                                 <div className="overflow-x-auto overflow-y-hidden custom-scrollbar">
                                   <div className="grid grid-rows-2 grid-flow-col auto-cols-max gap-x-1.5 gap-y-1.5 min-w-max pb-1">
                                     {Array.from(data.names).map(name => (
-                                      <span key={name} className="px-2 py-0.5 bg-slate-50 text-slate-500 rounded-lg text-[11px] font-bold border border-slate-100 whitespace-nowrap">{name}</span>
+                                      <span key={name} className="payment-name-chip px-2 py-0.5 rounded-lg text-[11px] font-bold whitespace-nowrap">{name}</span>
                                     ))}
                                   </div>
                                 </div>
@@ -1491,7 +1491,7 @@ const App = () => {
                    </div>
                  ))
                ) : (
-                 <div className="h-full flex flex-col items-center justify-center text-slate-300 gap-3">
+                 <div className="h-full flex flex-col items-center justify-center payment-empty gap-3">
                    <Info size={40} />
                    <span className="text-sm font-bold">표시할 데이터가 없습니다.</span>
                  </div>
@@ -1500,18 +1500,18 @@ const App = () => {
           </div>
         </div>
 
-        <section className="bg-white rounded-[35px] shadow-sm border border-slate-100 overflow-hidden">
+        <section className="payment-panel rounded-[35px] overflow-hidden">
-          <div className="px-6 py-4 border-b border-slate-50 flex items-center justify-between gap-4">
+          <div className="payment-panel-head px-6 py-4 flex items-center justify-between gap-4">
-            <h3 className="text-lg font-black flex items-center gap-3"><List size={18} className="text-indigo-600" /> 프로젝트별 Activity 분석</h3>
+            <h3 className="text-lg font-black flex items-center gap-3"><List size={18} className="payment-icon-accent" /> 프로젝트별 Activity 분석</h3>
           </div>
           <div className="p-6">
             {viewData.projectActivityList.length > 0 ? (
               <div className="space-y-4">
                 {viewData.projectActivityList.map((project) => (
-                  <div key={`activity-${project.projectName}`} className="border border-slate-200 rounded-2xl overflow-hidden">
+                  <div key={`activity-${project.projectName}`} className="payment-activity-card border rounded-2xl overflow-hidden">
-                    <div className="px-4 py-3 bg-slate-50 border-b border-slate-200 flex items-center justify-between gap-3">
+                    <div className="payment-activity-card-head px-4 py-3 flex items-center justify-between gap-3">
-                      <div className="text-[14px] font-black text-slate-900 truncate">{project.projectName}</div>
+                      <div className="text-[14px] font-black payment-strong truncate">{project.projectName}</div>
-                      <div className="text-[12px] font-black text-indigo-700 whitespace-nowrap">총 {formatHours(project.totalHours)}h · {project.workerCount}명</div>
+                      <div className="text-[12px] font-black payment-icon-accent whitespace-nowrap">총 {formatHours(project.totalHours)}h · {project.workerCount}명</div>
                     </div>
                     <div className="overflow-x-auto">
                       <table className="w-full text-left border-collapse table-fixed">
@@ -1521,8 +1521,8 @@ const App = () => {
                           <col style={{ width: '90px' }} />
                           <col style={{ width: 'auto' }} />
                         </colgroup>
-                        <thead className="bg-slate-50/70 border-b border-slate-100">
+                        <thead className="payment-mini-table-head border-b">
-                          <tr className="text-[11px] font-black text-slate-500 uppercase tracking-wide">
+                          <tr className="text-[11px] font-black payment-subhead uppercase tracking-wide">
                             <th className="px-3 py-2 whitespace-nowrap">Activity</th>
                             <th className="px-3 py-2 text-right whitespace-nowrap">투입시간</th>
                             <th className="px-3 py-2 text-right whitespace-nowrap">투입인원</th>
@@ -1531,14 +1531,14 @@ const App = () => {
                         </thead>
                         <tbody>
                           {project.activities.map((activity) => (
-                            <tr key={`${project.projectName}-${activity.activityName}`} className="border-b border-slate-50 last:border-b-0">
+                            <tr key={`${project.projectName}-${activity.activityName}`} className="payment-mini-table-row last:border-b-0">
-                              <td className="px-3 py-2 text-[12px] font-black text-slate-800 whitespace-nowrap truncate">{activity.activityName}</td>
+                              <td className="px-3 py-2 text-[12px] font-black payment-strong whitespace-nowrap truncate">{activity.activityName}</td>
-                              <td className="px-3 py-2 text-[12px] font-black text-right text-indigo-700 whitespace-nowrap">{formatHours(activity.hours)}h</td>
+                              <td className="px-3 py-2 text-[12px] font-black text-right payment-icon-accent whitespace-nowrap">{formatHours(activity.hours)}h</td>
-                              <td className="px-3 py-2 text-[12px] font-black text-right text-slate-700 whitespace-nowrap">{activity.workerCount}명</td>
+                              <td className="px-3 py-2 text-[12px] font-black text-right payment-muted whitespace-nowrap">{activity.workerCount}명</td>
-                              <td className="px-3 py-2 text-[12px] text-slate-600">
+                              <td className="px-3 py-2 text-[12px] payment-muted">
                                 <div className="flex flex-wrap gap-1.5">
                                   {activity.members.map((m) => (
-                                    <span key={`${activity.activityName}-${m.name}`} className="px-2 py-0.5 rounded-lg bg-slate-50 border border-slate-100 text-[11px] font-bold text-slate-600 whitespace-nowrap">
+                                    <span key={`${activity.activityName}-${m.name}`} className="payment-name-chip px-2 py-0.5 rounded-lg text-[11px] font-bold whitespace-nowrap">
                                       {m.name} ({formatHours(m.hours)}h)
                                     </span>
                                   ))}
@@ -1553,24 +1553,46 @@ const App = () => {
                 ))}
               </div>
             ) : (
-              <div className="py-10 text-center text-slate-300 text-sm font-bold">표시할 Activity 데이터가 없습니다.</div>
+              <div className="py-10 text-center payment-empty text-sm font-bold">표시할 Activity 데이터가 없습니다.</div>
             )}
           </div>
         </section>
       </div>
 
       <style>{`
+        @import url('/design-tokens.css');
+        @import url('/design-patterns.css');
         @import url('https://fonts.googleapis.com/css2?family=Pretendard:wght@400;600;700;900&display=swap');
-        body { font-family: 'Pretendard', sans-serif; letter-spacing: -0.025em; -webkit-font-smoothing: antialiased; background-color: #f8fafc; }
+        body { font-family: 'Pretendard', sans-serif; letter-spacing: -0.025em; -webkit-font-smoothing: antialiased; background-color: var(--ds-bg); color: var(--ds-ink); }
+        .payment-theme { color: var(--ds-ink); }
+        .payment-kpi-income, .payment-kpi-hours { color: var(--ds-brand-soft); }
+        .payment-kpi-labor, .payment-kpi-others { color: var(--ds-text-soft); }
+        .payment-kpi-travel { color: var(--ds-status-danger); }
+        .payment-kpi-welfare { color: var(--ds-status-warning); }
+        .payment-filter-pop { border: 1px solid var(--ds-line); background: rgba(255,250,243,0.98); }
+        .payment-subtotal { border-color: var(--ds-line); }
+        .payment-subtotal-grand { background: #efe2ca; }
+        .payment-subtotal-mid { background: #f6e6c9; }
+        .payment-subtotal-label-grand, .payment-subtotal-total-grand { color: var(--ds-brand-deep); }
+        .payment-subtotal-income-grand { color: var(--ds-brand-soft); }
+        .payment-subtotal-label-mid, .payment-subtotal-total-mid { color: #9a6422; }
+        .payment-subtotal-income-mid { color: #7b5a20; }
+        .payment-donut-center { background: rgba(255,250,243,0.98); border: 1px solid var(--ds-line-soft); }
+        .payment-cost-row:hover { background: rgba(234,220,196,0.34); }
+        .payment-cost-row-active { background: rgba(242,196,132,0.18); }
+        .payment-position-card { background: rgba(255,250,243,0.96); box-shadow: var(--ds-shadow-soft); }
+        .payment-activity-card { border-color: var(--ds-line-soft); }
+        .payment-activity-card-head { background: rgba(246,237,221,0.68); border-bottom: 1px solid var(--ds-line-soft); }
         .filter-select {
           background-color: transparent; border: none; padding: 0.35rem 1.6rem 0.35rem 0.5rem; font-size: 10px; font-weight: 800;
           outline: none; appearance: none; cursor: pointer; transition: all 0.2s;
-          background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' fill='none' viewBox='0 0 24 24' stroke='%2394a3b8'%3E%3Cpath stroke-linecap='round' stroke-linejoin='round' stroke-width='2' d='M19 9l-7 7-7-7'%3E%3C/path%3E%3C/svg%3E");
+          color: var(--ds-ink);
+          background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' fill='none' viewBox='0 0 24 24' stroke='%2366756d'%3E%3Cpath stroke-linecap='round' stroke-linejoin='round' stroke-width='2' d='M19 9l-7 7-7-7'%3E%3C/path%3E%3C/svg%3E");
           background-repeat: no-repeat; background-position: right 0.4rem center; background-size: 0.6rem;
         }
-        .filter-select:hover { color: #6366f1; background-color: white; border-radius: 8px; }
+        .filter-select:hover { color: var(--ds-brand-soft); background-color: rgba(255,255,255,0.98); border-radius: 8px; }
         .custom-scrollbar::-webkit-scrollbar { width: 4px; height: 4px; }
-        .custom-scrollbar::-webkit-scrollbar-thumb { background: #e2e8f0; border-radius: 10px; }
+        .custom-scrollbar::-webkit-scrollbar-thumb { background: var(--ds-line); border-radius: 10px; }
       `}</style>
     </div>
   );

incoming-files/reference/README.md

@@ -0,0 +1,25 @@
+# Reference Assets
+
+이 디렉터리는 `8081`에서 직접 서빙하지 않는 참고 원본/복구 비교 자산을 모으는 공간이다.
+
+`#21` 2차부터 실제 reference 재배치를 시작했다.
+
+현재 포함:
+
+- `ledger/`
+  - 사업관리대장 원본 wrapper/html/css/xlsx
+  - 이전 override 복사본
+  - 중첩 백업 디렉터리
+
+규칙:
+
+- runtime은 이 디렉터리를 직접 서빙하지 않는다.
+- 실제 서비스 수정은 `incoming-files/served/` 기준으로 먼저 반영한다.
+- reference는 비교, 복구, 출처 확인이 필요할 때만 본다.
+
+예상 대상:
+
+- 원본 HTML/CSS 참고본
+- 원본 xlsx/csv
+- 복구 비교용 자산
+- 디자인 레퍼런스 파일

incoming-files/reference/ledger/ledger-override.css

@@ -0,0 +1,328 @@
+html,
+body {
+  margin: 0;
+  padding: 0;
+}
+
+body.mh-business-theme {
+  overflow-x: hidden;
+  background:
+    radial-gradient(circle at top left, rgba(214, 138, 58, 0.16), transparent 24%),
+    radial-gradient(circle at top right, rgba(47, 153, 115, 0.10), transparent 20%),
+    linear-gradient(180deg, #f6efe6 0%, #f1eadf 100%);
+}
+
+body.mh-business-theme .wrap {
+  width: min(100%, 2000px);
+  max-width: 2000px;
+  margin: 0 auto;
+  padding: 18px 18px 26px;
+  box-sizing: border-box;
+}
+
+body.mh-business-theme .top,
+body.mh-business-theme .status {
+  display: none !important;
+}
+
+body.mh-business-theme .cards {
+  display: grid;
+  grid-template-columns: repeat(12, minmax(0, 1fr));
+  gap: 14px;
+  margin: 0 0 16px;
+}
+
+body.mh-business-theme .business-shell {
+  width: 100%;
+  box-sizing: border-box;
+  margin-top: 2px;
+  padding: 18px;
+  border-radius: 32px;
+  background:
+    radial-gradient(circle at 16% 14%, rgba(255,255,255,0.05), transparent 18%),
+    radial-gradient(circle at 88% 8%, rgba(255,255,255,0.04), transparent 16%),
+    linear-gradient(145deg, #0b352b 0%, #174e41 52%, #245f50 100%);
+  box-shadow: 0 26px 54px rgba(15, 58, 47, 0.16);
+  border: 1px solid rgba(255,255,255,0.08);
+}
+
+body.mh-business-theme .cards-toolbar {
+  grid-column: 1 / -1;
+  display: flex;
+  flex-direction: column;
+  gap: 14px;
+  padding: 10px 0 2px;
+}
+
+body.mh-business-theme .cards-toolbar-row {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  flex-wrap: wrap;
+}
+
+body.mh-business-theme .cards-toolbar-search {
+  margin-left: auto;
+  display: flex;
+  align-items: center;
+  min-width: min(360px, 100%);
+  flex: 1 1 320px;
+  max-width: 520px;
+}
+
+body.mh-business-theme .cards-toolbar-search .search {
+  width: 100%;
+  min-width: 0;
+  border-radius: 999px;
+  border: 1px solid rgba(255,255,255,0.12);
+  background: rgba(255,255,255,0.10);
+  color: #f4efe6;
+  padding: 14px 18px;
+  font-size: 14px;
+  font-weight: 800;
+  box-shadow: inset 0 1px 0 rgba(255,255,255,0.04);
+}
+
+body.mh-business-theme .cards-toolbar-search .search::placeholder {
+  color: rgba(244, 239, 230, 0.74);
+}
+
+body.mh-business-theme #btnUpload {
+  display: none !important;
+}
+
+body.mh-business-theme .cards-toolbar-metrics {
+  display: grid;
+  grid-template-columns: repeat(3, minmax(0, 1fr));
+  gap: 14px;
+}
+
+body.mh-business-theme .summary-year-chip {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  min-width: 60px;
+  padding: 10px 16px;
+  border-radius: 999px;
+  border: 1px solid rgba(255,255,255,0.14);
+  background: rgba(255,255,255,0.08);
+  color: #f4efe6;
+  font-size: 12px;
+  font-weight: 900;
+  cursor: pointer;
+}
+
+body.mh-business-theme .summary-year-chip.active {
+  background: linear-gradient(180deg, #fff8ee 0%, #f2dec0 100%);
+  color: #0a2a22;
+  border-color: rgba(242, 196, 132, 0.58);
+  box-shadow: 0 12px 28px rgba(10, 42, 34, 0.18);
+}
+
+body.mh-business-theme .summary-filter-chip {
+  display: flex;
+  flex-direction: column;
+  align-items: center;
+  justify-content: center;
+  gap: 6px;
+  width: 100%;
+  min-height: 98px;
+  padding: 18px 22px;
+  border-radius: 999px;
+  border: 1px solid rgba(255,255,255,0.14);
+  background: linear-gradient(180deg, rgba(255,255,255,0.10) 0%, rgba(255,255,255,0.07) 100%);
+  color: #f4efe6;
+  box-shadow: inset 0 1px 0 rgba(255,255,255,0.04), 0 16px 30px rgba(7, 28, 22, 0.14);
+  cursor: pointer;
+  text-align: center;
+}
+
+body.mh-business-theme .summary-filter-chip.active {
+  background: linear-gradient(180deg, #fff8ee 0%, #f2dec0 100%);
+  color: #0a2a22;
+  border-color: rgba(242, 196, 132, 0.58);
+}
+
+body.mh-business-theme .summary-filter-chip .label {
+  color: rgba(244, 239, 230, 0.78);
+  font-size: 13px;
+  font-weight: 900;
+}
+
+body.mh-business-theme .summary-filter-chip.active .label {
+  color: rgba(10, 42, 34, 0.78);
+}
+
+body.mh-business-theme .summary-filter-chip .count {
+  color: #fff7e6;
+  font-size: 32px;
+  line-height: 1;
+  font-weight: 900;
+}
+
+body.mh-business-theme .summary-filter-chip.active .count {
+  color: #b86b1f;
+}
+
+body.mh-business-theme .summary-filter-chip .meta {
+  color: #f2c484;
+  font-size: 11px;
+  font-weight: 800;
+  text-align: center;
+}
+
+body.mh-business-theme .summary-filter-chip.active .meta {
+  color: #7c5a20;
+}
+
+body.mh-business-theme .card {
+  grid-column: span 2;
+  min-height: 110px;
+  border-radius: 24px;
+  border: 1px solid rgba(217, 197, 168, 0.55);
+  background: linear-gradient(180deg, rgba(255,250,243,0.96) 0%, rgba(248,242,232,0.96) 100%);
+  padding: 18px 20px;
+  box-shadow: 0 18px 32px rgba(15, 58, 47, 0.08);
+}
+
+body.mh-business-theme .card.management {
+  grid-column: span 2;
+}
+
+body.mh-business-theme .card .k {
+  color: #5b6d63;
+  font-size: 12px;
+  font-weight: 900;
+}
+
+body.mh-business-theme .card .v {
+  margin-top: 8px;
+  color: #17392f;
+  font-size: 30px;
+  font-weight: 900;
+}
+
+body.mh-business-theme .card .n {
+  margin-top: 8px;
+  color: #7b6953;
+  font-size: 11px;
+  font-weight: 700;
+}
+
+body.mh-business-theme .panel {
+  border-radius: 28px;
+  border: 1px solid rgba(217, 197, 168, 0.55);
+  box-shadow: 0 18px 32px rgba(15, 58, 47, 0.08);
+}
+
+body.mh-business-theme .table-wrap {
+  width: 100%;
+  max-width: 100%;
+  border-radius: 28px;
+  overflow-x: hidden !important;
+}
+
+body.mh-business-theme .table-vat-note {
+  display: none !important;
+}
+
+body.mh-business-theme table {
+  width: 100% !important;
+  min-width: 0 !important;
+  table-layout: fixed;
+  background: rgba(255, 250, 243, 0.96);
+}
+
+body.mh-business-theme thead th {
+  background: #0f352b;
+  color: #fff5e6;
+  border-right: 1px solid rgba(242, 196, 132, 0.2);
+}
+
+body.mh-business-theme tbody td {
+  background: rgba(255, 250, 243, 0.96);
+}
+
+body.mh-business-theme .group-row td {
+  padding: 12px 14px 10px;
+  background: linear-gradient(180deg, rgba(255, 248, 238, 0.98) 0%, rgba(242, 222, 192, 0.78) 100%);
+  border-top: 1px solid rgba(214, 138, 58, 0.26);
+  border-bottom: 1px solid rgba(217, 197, 168, 0.54);
+}
+
+body.mh-business-theme .group-chip {
+  display: inline-flex;
+  align-items: center;
+  gap: 8px;
+  padding: 6px 12px;
+  border-radius: 999px;
+  background: rgba(255, 250, 243, 0.98);
+  border: 1px solid rgba(214, 138, 58, 0.3);
+  color: #17392f;
+  font-size: 12px;
+  font-weight: 900;
+  box-shadow: 0 8px 18px rgba(15, 58, 47, 0.08);
+  cursor: pointer;
+}
+
+body.mh-business-theme .group-chip .group-toggle {
+  margin-left: 4px;
+  width: 22px;
+  height: 22px;
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  border-radius: 999px;
+  background: rgba(242, 196, 132, 0.18);
+  color: #b66e22;
+  font-size: 14px;
+  line-height: 1;
+}
+
+body.mh-business-theme .project-link {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 0;
+  border: 0;
+  background: none;
+  color: #17392f;
+  font: inherit;
+  font-weight: 900;
+  text-align: left;
+  cursor: pointer;
+}
+
+body.mh-business-theme .project-link:hover {
+  color: #0f6a55;
+}
+
+@media (max-width: 1280px) {
+  body.mh-business-theme .cards-toolbar-metrics {
+    grid-template-columns: 1fr;
+  }
+
+  body.mh-business-theme .card {
+    grid-column: span 4;
+  }
+}
+
+@media (max-width: 880px) {
+  body.mh-business-theme .wrap {
+    padding: 12px 12px 20px;
+  }
+
+  body.mh-business-theme .cards {
+    grid-template-columns: 1fr;
+  }
+
+  body.mh-business-theme .card {
+    grid-column: auto;
+  }
+
+  body.mh-business-theme .cards-toolbar-search {
+    margin-left: 0;
+    max-width: none;
+    flex-basis: 100%;
+  }
+}

incoming-files/reference/ledger/ledger-override.js

@@ -0,0 +1,498 @@
+(function () {
+  window.__mhLedgerEnhancementLoaded = false;
+  if (typeof S === "undefined" || typeof E === "undefined" || typeof render !== "function") return;
+  window.__mhLedgerEnhancementLoaded = true;
+  if (!S.dashboard) S.dashboard = { year: "", section: "active" };
+  if (!S.collapsedGroups) S.collapsedGroups = {};
+
+  function bgToday() {
+    var now = new Date();
+    return new Date(now.getFullYear(), now.getMonth(), now.getDate());
+  }
+
+  function bgParseDate(value) {
+    var text = String(value || "").trim();
+    if (!text) return null;
+    var match = text.match(/(20\d{2})\D?(\d{1,2})\D?(\d{1,2})/);
+    if (match) {
+      var parsed = new Date(Number(match[1]), Number(match[2]) - 1, Number(match[3]));
+      return isNaN(parsed.getTime()) ? null : parsed;
+    }
+    var fallback = new Date(text);
+    if (isNaN(fallback.getTime())) return null;
+    return new Date(fallback.getFullYear(), fallback.getMonth(), fallback.getDate());
+  }
+
+  function bgYearFromText(value) {
+    var match = String(value || "").trim().match(/(20\d{2})/);
+    return match ? match[1] : "";
+  }
+
+  function bgStartYear(row) {
+    return bgYearFromText(row && row.sDate);
+  }
+
+  function bgEndYear(row) {
+    return bgYearFromText(row && row.eDate);
+  }
+
+  function bgDisplayYear(row) {
+    var start = bgStartYear(row);
+    if (start) return start;
+    var contractMatch = String((row && row.cDate) || "").trim().match(/(20\d{2})/);
+    if (contractMatch) return contractMatch[1];
+    var nameMatch = String((row && row.name) || "").trim().match(/^(20\d{2})/);
+    if (nameMatch) return nameMatch[1];
+    return bgEndYear(row) || "미지정";
+  }
+
+  function bgCompletionYear(row) {
+    return bgEndYear(row) || bgDisplayYear(row);
+  }
+
+  function bgDateOrYearStart(row) {
+    var yearText = bgDisplayYear(row);
+    return bgParseDate(row && row.sDate) || bgParseDate(row && row.cDate) || (/^20\d{2}$/.test(yearText) ? new Date(Number(yearText), 0, 1) : null);
+  }
+
+  function bgDateOrYearEnd(row) {
+    var completionYear = bgCompletionYear(row);
+    return bgParseDate(row && row.eDate) || (/^20\d{2}$/.test(completionYear) ? new Date(Number(completionYear), 11, 31) : null);
+  }
+
+  function bgYearCutoff(year) {
+    var targetYear = Number(year || 0);
+    if (!targetYear) return null;
+    var today = bgToday();
+    if (targetYear < today.getFullYear()) return new Date(targetYear, 11, 31);
+    if (targetYear === today.getFullYear()) return today;
+    return null;
+  }
+
+  function bgYearStartDate(year) {
+    var targetYear = Number(year || 0);
+    return targetYear ? new Date(targetYear, 0, 1) : null;
+  }
+
+  function bgActiveInYear(row, year) {
+    var cutoff = bgYearCutoff(year);
+    var yearStart = bgYearStartDate(year);
+    var startDate = bgDateOrYearStart(row);
+    var endDate = bgDateOrYearEnd(row);
+    if (!(cutoff && yearStart && startDate)) return false;
+    if (startDate > cutoff) return false;
+    if (endDate && endDate < yearStart) return false;
+    return !(endDate && endDate <= cutoff);
+  }
+
+  function bgStartedInYear(row, year) {
+    var cutoff = bgYearCutoff(year);
+    var startDate = bgDateOrYearStart(row);
+    if (!(cutoff && startDate)) return false;
+    return startDate.getFullYear() === Number(year || 0) && startDate <= cutoff;
+  }
+
+  function bgCompletedInYear(row, year) {
+    var cutoff = bgYearCutoff(year);
+    var endDate = bgDateOrYearEnd(row);
+    if (!(cutoff && endDate)) return false;
+    return endDate.getFullYear() === Number(year || 0) && endDate <= cutoff;
+  }
+
+  function bgYearRange(row) {
+    var years = [];
+    var startYear = Number(bgDisplayYear(row) || 0);
+    var endYear = Number(bgCompletionYear(row) || 0);
+    if (startYear && endYear && endYear >= startYear) {
+      for (var year = startYear; year <= endYear; year += 1) years.push(String(year));
+    } else if (startYear) {
+      years.push(String(startYear));
+    }
+    return years;
+  }
+
+  function bgYears(rows) {
+    var currentYear = new Date().getFullYear();
+    var years = Array.from(new Set((Array.isArray(rows) ? rows : []).flatMap(bgYearRange).filter(function (year) {
+      return /^20\d{2}$/.test(year);
+    }))).sort(function (a, b) {
+      return Number(b) - Number(a);
+    });
+    years = years.filter(function (year) {
+      var numericYear = Number(year);
+      return numericYear >= 2018 && numericYear <= currentYear;
+    });
+    return years.length ? years : [String(currentYear)];
+  }
+
+  function bgEnsureYear(rows) {
+    var years = bgYears(rows);
+    if (!years.includes(S.dashboard.year)) S.dashboard.year = years[0];
+    return years;
+  }
+
+  function bgTotals(targetRows) {
+    return (Array.isArray(targetRows) ? targetRows : []).reduce(function (acc, row) {
+      acc.c += Number((row && row.cSup) || 0);
+      acc.col += Number((row && row.col) || 0);
+      acc.recv += Number((row && row.recv) || 0);
+      return acc;
+    }, { c: 0, col: 0, recv: 0 });
+  }
+
+  function isSupportServiceRow(row) {
+    var category = String((row && row.cat) || "").trim();
+    return category.indexOf("경영지원") >= 0 || category.indexOf("서비스") >= 0;
+  }
+
+  function isBaronProjectRow(row) {
+    var category = String((row && row.cat) || "").trim();
+    if (category.indexOf("바론") < 0) return false;
+    if (isSupportServiceRow(row)) return false;
+    return true;
+  }
+
+  function bgSummarize(rows, selectedYear) {
+    var items = Array.isArray(rows) ? rows : [];
+    var targetYear = selectedYear || bgEnsureYear(items)[0];
+    var activeRows = items.filter(function (row) { return bgActiveInYear(row, targetYear); });
+    var newProjectRows = items.filter(function (row) { return bgStartedInYear(row, targetYear); });
+    var completedRows = items.filter(function (row) { return bgCompletedInYear(row, targetYear); });
+    var managementRows = newProjectRows.filter(isSupportServiceRow);
+    return {
+      targetYear: targetYear,
+      activeRows: activeRows,
+      newProjectRows: newProjectRows,
+      completedRows: completedRows,
+      managementRows: managementRows,
+      managementTotals: bgTotals(managementRows)
+    };
+  }
+
+  function bgMatches(row) {
+    var section = S.dashboard.section || "active";
+    var selectedYear = S.dashboard.year || bgEnsureYear(S.all)[0];
+    if (section === "new") return bgStartedInYear(row, selectedYear);
+    if (section === "completed") return bgCompletedInYear(row, selectedYear);
+    return bgActiveInYear(row, selectedYear);
+  }
+
+  function normalizeStatusLabel(status) {
+    var value = String(status || "").trim();
+    if (!value) return "-";
+    if (value.indexOf("진행") >= 0) return "과업 진행중";
+    return value;
+  }
+
+  function formatSplitPercent(split) {
+    var numeric = parseFloat(String(split || "").replace(/[^0-9.\-]/g, ""));
+    if (!Number.isFinite(numeric) || numeric === 0) return "분담율 -%";
+    return "분담율 " + numeric.toFixed(2) + "%";
+  }
+
+  function projectYear(row) {
+    var start = String((row && row.sDate) || "").trim();
+    var startMatch = start.match(/(20\d{2})/);
+    if (startMatch) return startMatch[1];
+    var name = String((row && row.name) || "").trim();
+    var nameMatch = name.match(/^(20\d{2})/);
+    if (nameMatch) return nameMatch[1];
+    var end = String((row && row.eDate) || "").trim();
+    var endMatch = end.match(/(20\d{2})/);
+    if (endMatch) return endMatch[1];
+    return "미지정";
+  }
+
+  function groupSortRank(row) {
+    var selectedYear = Number((S.dashboard && S.dashboard.year) || projectYear(row) || 0);
+    var startYear = Number(projectYear(row) || 0);
+    if (typeof bgCompletedInYear === "function" && bgCompletedInYear(row, String(selectedYear))) return 9999;
+    if (!startYear) return 9998;
+    return startYear;
+  }
+
+  function tableGroupLabel(row) {
+    var startYear = projectYear(row);
+    if (/^20\d{2}$/.test(startYear)) return startYear + "년";
+    return "미지정";
+  }
+
+  function renderLedgerTable() {
+    var table = document.querySelector(".panel table");
+    if (!table || !E.tbody) return;
+    var thead = table.querySelector("thead");
+    if (thead) {
+      thead.innerHTML = '<tr>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="cat" data-label="구분"><span class="th-title">구분</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterCatMenu" class="th-menu" data-filter="cat"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="code" data-label="사업코드"><span class="th-title">사업코드</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterCodeMenu" class="th-menu" data-filter="code"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="name" data-label="사업명(계약명)"><span class="th-title">사업명(계약명)</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterNameMenu" class="th-menu" data-filter="name"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="client" data-label="발주처(계약처)"><span class="th-title">발주처(계약처)</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterClientMenu" class="th-menu" data-filter="client"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="order" data-label="발주방법"><span class="th-title">발주방법</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterOrderMenu" class="th-menu" data-filter="order"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="status" data-label="진행상태"><span class="th-title">진행상태</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterStatusMenu" class="th-menu" data-filter="status"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="amount" data-label="계약금"><span class="th-title">계약금</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterAmountMenu" class="th-menu" data-filter="amount"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="outsource" data-label="외주비"><span class="th-title">외주비</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterOutsourceMenu" class="th-menu" data-filter="outsource"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="receivable" data-label="미수금"><span class="th-title">미수금</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterReceivableMenu" class="th-menu" data-filter="receivable"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="collected" data-label="수금액"><span class="th-title">수금액</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterCollectedMenu" class="th-menu" data-filter="collected"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="rate" data-label="수금률"><span class="th-title">수금률</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterRateMenu" class="th-menu" data-filter="rate"></div></div></th>'
+        + "</tr>";
+    }
+    var rows = (Array.isArray(S.viewRows) ? S.viewRows : []).slice().sort(function (a, b) {
+      var ar = groupSortRank(a);
+      var br = groupSortRank(b);
+      if (ar !== br) return ar - br;
+      return Number(b.recv || 0) - Number(a.recv || 0);
+    });
+    S.viewRows = rows;
+    var lastGroupLabel = "";
+    E.tbody.innerHTML = rows.map(function (r) {
+      var groupLabel = tableGroupLabel(r);
+      var isCollapsed = !!S.collapsedGroups[groupLabel];
+      var groupRow = "";
+      if (groupLabel !== lastGroupLabel) {
+        groupRow = '<tr class="group-row"><td colspan="11"><button type="button" class="group-chip" data-group-label="' + escAttr(groupLabel) + '"><span>' + esc(groupLabel) + '</span><span class="group-toggle" aria-hidden="true">' + (isCollapsed ? "＋" : "－") + "</span></button></td></tr>";
+        lastGroupLabel = groupLabel;
+      }
+      if (isCollapsed) return groupRow;
+      return groupRow + '<tr class="' + (isSettledRow(r) ? 'settled' : '') + '">'
+        + '<td><div class="badge ' + esc(String(r.cat || "").indexOf("바론") >= 0 ? 'badge-baron' : 'badge-family') + '">' + esc(r.cat || "-") + '</div></td>'
+        + '<td><div class="subline" style="margin-top:0;font-size:12px;color:#66756d">' + esc(r.code || "-") + '</div></td>'
+        + '<td><button type="button" class="project-link" data-project-key="' + escAttr(String(r.code || "") + "|" + String(r.name || "")) + '">' + esc(r.name || "-") + '</button><div class="subline">' + esc(r.periodText || "-") + '</div></td>'
+        + '<td><div class="client-main">' + esc((r.client || "").trim() || "-") + '</div><div class="subline">' + esc(formatSplitPercent(r.split)) + '</div></td>'
+        + '<td><div>' + esc(r.order || "-") + '</div></td>'
+        + '<td><div class="badge ' + (String(r.status || "").indexOf("완료") >= 0 ? 'ok' : '') + '">' + esc(normalizeStatusLabel(r.status)) + '</div></td>'
+        + '<td class="num"><strong>' + esc(won(r.cSup || 0)) + '</strong></td>'
+        + '<td class="num"><strong>' + esc(r.outsourceCost ? won(r.outsourceCost) : "-") + '</strong></td>'
+        + '<td class="num"><strong>' + esc(won(r.recv || 0)) + '</strong></td>'
+        + '<td class="num"><strong>' + esc(won(r.col || 0)) + '</strong></td>'
+        + '<td class="num"><strong style="color:' + (isSettledRow(r) ? '#b7aa93' : '#1a5645') + '">' + esc((Number(r.rate || 0)).toFixed(2) + "%") + '</strong></td>'
+        + '</tr>';
+    }).join("");
+  }
+
+  function renderCollectionBoard(r) {
+    var payments = Array.isArray(r.payments) && r.payments.length ? r.payments : [{
+      pay: r.pay || "-",
+      issueDate: r.issueDate || "",
+      collectDate: r.collectDateSummary || r.colDate || "",
+      collected: r.col || 0,
+      receivable: r.recv || Math.max(0, Number(r.sTot || 0) - Number(r.col || 0)),
+      note: r.note || "",
+      status: r.status || ""
+    }];
+    return '<div class="ledger-block collect"><div class="ledger-head"><div class="ledger-head-left"><div class="ledger-icon">C</div><div><div class="ledger-name">수금 및 기성 현황</div><div class="ledger-sub">기성 차수별 세금계산서 발행 및 수금 내역</div></div></div><div class="ledger-pill">총 수금 ' + esc(won(r.col || 0)) + '</div></div><div class="ledger-table-wrap"><table class="ledger-table"><thead><tr><th>기성 차수</th><th>세금계산서 발행일</th><th>수금일</th><th style="text-align:right">수금금액</th><th style="text-align:right">미수금액</th><th>비고</th></tr></thead><tbody>'
+      + payments.map(function (payment, index) {
+        var noteParts = [];
+        if (payment.status) noteParts.push(payment.status);
+        if (payment.note) noteParts.push(payment.note);
+        return '<tr><td><span class="ledger-main">' + esc((index + 1) + "차") + '</span><span class="ledger-muted">' + esc(payment.pay || "-") + '</span></td><td><span class="ledger-main">' + esc(payment.issueDate ? d(payment.issueDate) : "-") + '</span></td><td><span class="ledger-main">' + esc(payment.collectDate ? d(payment.collectDate) : "-") + '</span></td><td class="ledger-amount">' + esc(won(payment.collected || 0)) + '</td><td class="ledger-amount" style="color:#a94832">' + esc(won(payment.receivable || 0)) + '</td><td><span class="ledger-note">' + esc(noteParts.join(" / ") || "-") + '</span></td></tr>';
+      }).join("")
+      + "</tbody></table></div></div>";
+  }
+
+  function renderContactCard(label, name, company, department, phone, email) {
+    var hasValue = [name, company, department, phone, email].some(function (value) {
+      return String(value || "").trim() !== "";
+    });
+    if (!hasValue) {
+      return '<div class="inline-card"><div class="kvk">' + esc(label) + '</div><div class="summary-note">등록된 담당자 정보가 없습니다.</div></div>';
+    }
+    return '<div class="inline-card"><div class="kvk">' + esc(label) + '</div><div class="project-meta-grid">'
+      + '<div class="kv"><div class="kvk">이름</div><div class="kvv">' + esc(name || "-") + '</div></div>'
+      + '<div class="kv"><div class="kvk">소속</div><div class="kvv">' + esc(company || "-") + '</div><div class="summary-note">' + esc(department || "-") + '</div></div>'
+      + '<div class="kv"><div class="kvk">연락처</div><div class="kvv">' + esc(phone || "-") + '</div></div>'
+      + '<div class="kv"><div class="kvk">이메일</div><div class="kvv">' + esc(email || "-") + '</div></div>'
+      + "</div></div>";
+  }
+
+  function renderProjectInline(r) {
+    var payments = Array.isArray(r.payments) ? r.payments : [];
+    var latestCollect = d(r.collectDateSummary || r.colDate);
+    var hasOutsource = (Array.isArray(r.outsourceItems) && r.outsourceItems.length > 0) || Number(r.outsourceCost || 0) > 0 || Number(r.outsourcePaid || 0) > 0 || Number(r.outsourceRemaining || 0) > 0;
+    var clientDisplay = typeof normalizeClientDisplay === "function" ? normalizeClientDisplay(r.client) : (String(r.client || "").trim() || "-");
+    var splitDisplay = typeof formatSplitDisplay === "function" ? formatSplitDisplay(r.split) : formatSplitPercent(r.split).replace("분담율 ", "");
+    var summaryCards = [
+      '<div class="summary-card"><div class="summary-label">계약금</div><div class="summary-value">' + esc(won(r.cSup || 0)) + '</div><div class="summary-note"></div></div>',
+      '<div class="summary-card"><div class="summary-label">수금액</div><div class="summary-value">' + esc(won(r.col || 0)) + '</div><div class="summary-note">' + esc(latestCollect === "-" ? "수금일 없음" : "최종 수금일 " + latestCollect) + '</div></div>',
+      '<div class="summary-card"><div class="summary-label">수금률</div><div class="summary-value">' + esc((Number(r.rate || 0)).toFixed(2) + "%") + '</div><div class="summary-note">' + esc(payments.length ? "기성 " + payments.length + "차까지 반영" : "차수 정보 없음") + '</div></div>',
+      '<div class="summary-card receivable"><div class="summary-label">미수금액</div><div class="summary-value">' + esc(won(r.recv || 0)) + '</div><div class="summary-note">잔여 수금 필요 금액</div></div>'
+    ].join("");
+    var boards = [
+      hasOutsource && typeof renderOutsourceBoard === "function" ? renderOutsourceBoard(r) : "",
+      renderCollectionBoard(r)
+    ].filter(Boolean).join("");
+    return '<div class="inline-panel"><div class="project-head project-head-grid"><div class="project-head-main"><div class="inline-card"><div class="project-meta-grid"><div class="kv"><div class="kvk">계약법인</div><div class="kvv">' + esc(r.corp || "-") + '</div></div><div class="kv"><div class="kvk">발주처</div><div class="kvv">' + esc(clientDisplay) + '</div><div class="summary-note">' + esc(splitDisplay ? "분담율 " + splitDisplay : "분담율 -") + '</div></div><div class="kv"><div class="kvk">발주방법</div><div class="kvv">' + esc(r.order || "-") + '</div></div><div class="kv"><div class="kvk">PM</div><div class="kvv">' + esc(r.pm || "-") + '</div></div></div></div><div class="inline-card"><div class="summary-grid">' + summaryCards + '</div><div class="project-progress progress"><div class="bar" style="width:' + esc(String(Math.max(0, Math.min(100, Number(r.rate || 0))))) + '%"></div></div></div></div><div class="project-contact-stack">' + renderContactCard("계약 / 청구 담당자", r.cmNm, r.cmCo, r.cmDp, r.cmPh, r.cmEm) + renderContactCard("부서 담당자", r.dmNm, r.dmCo, r.dmDp, r.dmPh, r.dmEm) + '</div></div><div class="ledger-stack">' + boards + '</div></div>';
+  }
+
+  function openProjectWindow(r) {
+    var popupKey = typeof rowKey === "function"
+      ? rowKey(r).replace(/[^0-9a-zA-Z]/g, "_")
+      : String((r.code || "project") + "_" + (r.name || "")).replace(/[^0-9a-zA-Z_]/g, "_");
+    var popup = window.open("", "business_project_" + popupKey, "width=1600,height=980,resizable=yes,scrollbars=yes");
+    if (!popup) return;
+    var styleText = Array.from(document.querySelectorAll("style")).map(function (el) {
+      return el.textContent || "";
+    }).join("\n");
+    var detailHtml = renderProjectInline(r);
+    var pageHtml = '<!DOCTYPE html><html lang="ko"><head><meta charset="UTF-8"><meta name="viewport" content="width=device-width, initial-scale=1.0"><title>'
+      + esc(r.name || "사업 상세")
+      + '</title><link rel="stylesheet" href="/design-tokens.css?v=20260401-01"><link rel="stylesheet" href="/design-patterns.css?v=20260401-01"><style>' + styleText
+      + 'body{margin:0;background:#f1eadf;color:#10251d;font-family:"Pretendard","Noto Sans KR","Malgun Gothic",sans-serif;}'
+      + '.popup-wrap{max-width:1680px;margin:0 auto;padding:20px;}'
+      + '@media (max-width: 1180px){.project-head-grid{grid-template-columns:1fr;}.summary-grid{grid-template-columns:repeat(2,minmax(0,1fr));}.project-meta-grid{grid-template-columns:1fr;}}'
+      + '@media (max-width: 760px){.popup-wrap{padding:14px;}.summary-grid{grid-template-columns:1fr;}.ledger-head{flex-direction:column;align-items:flex-start;}.ledger-pill{white-space:normal;}.ledger-table-wrap{padding:0 10px 12px;overflow-x:auto;}}'
+      + '</style></head><body><div class="popup-wrap"><div class="popup-head"><div class="popup-title">' + esc(r.name || "-") + '</div><div class="popup-sub">사업코드 ' + esc(r.code || "-") + ' · 계약법인 ' + esc(r.corp || "-") + '</div></div>' + detailHtml + "</div></body></html>";
+    popup.document.open();
+    popup.document.write(pageHtml);
+    popup.document.close();
+    popup.focus();
+  }
+
+  async function tryLoadDbDefaultBusinessLedger() {
+    if (window.__mhBusinessDefaultLoaded) return;
+    window.__mhBusinessDefaultLoaded = true;
+    try {
+      var response = await fetch("/api/integration/business-ledger-default");
+      if (!response.ok) throw new Error("기본 사업관리대장 원본을 불러오지 못했습니다.");
+      var fileName = response.headers.get("x-source-filename") || "사업관리대장-1.xlsx";
+      var buffer = await response.arrayBuffer();
+      if (!buffer || !buffer.byteLength) throw new Error("기본 사업관리대장 원본 데이터가 비어 있습니다.");
+      await loadLedgerFile(buffer, fileName);
+    } catch (error) {
+      console.error(error);
+    }
+  }
+
+  function applyDashboardChrome() {
+    if (!E.cards) return;
+    document.body.setAttribute("data-mh-ledger-enhanced", "true");
+    var wrap = document.querySelector(".wrap");
+    var panel = document.querySelector(".panel");
+    if (wrap && panel) {
+      var shell = wrap.querySelector(".business-shell");
+      if (!shell) {
+        shell = document.createElement("div");
+        shell.className = "business-shell";
+        wrap.insertBefore(shell, E.cards);
+      }
+      if (E.cards.parentNode !== shell) shell.appendChild(E.cards);
+      if (panel.parentNode !== shell) shell.appendChild(panel);
+    }
+    var years = bgEnsureYear(S.all);
+    var summary = bgSummarize(S.all, S.dashboard.year);
+    var rows = Array.isArray(S.rows) ? S.rows : [];
+    var visibleBaronProjectRows = rows.filter(isBaronProjectRow);
+    var totals = bgTotals(visibleBaronProjectRows);
+    var totalRate = typeof rate === "function" ? rate("", totals.col, totals.col + totals.recv) : 0;
+    var toolbarHtml = '<div class="cards-toolbar">'
+      + '<div class="cards-toolbar-row">'
+      + years.map(function (year) {
+        return '<button type="button" class="summary-year-chip ' + (S.dashboard.year === year ? "active" : "") + '" data-dashboard-year="' + escAttr(year) + '">' + esc(year) + "</button>";
+      }).join("")
+      + '<div class="cards-toolbar-search"></div>'
+      + "</div>"
+      + '<div class="cards-toolbar-metrics">'
+      + '<button type="button" class="summary-filter-chip ' + (S.dashboard.section === "active" ? "active" : "") + '" data-dashboard-section="active"><span class="label">' + esc(summary.targetYear) + '년 진행과업</span><span class="count">' + summary.activeRows.length.toLocaleString("ko-KR") + '건</span><span class="meta">전년도 이월 사업 포함</span></button>'
+      + '<button type="button" class="summary-filter-chip ' + (S.dashboard.section === "new" ? "active" : "") + '" data-dashboard-section="new"><span class="label">' + esc(summary.targetYear) + '년 신규프로젝트</span><span class="count">' + summary.newProjectRows.length.toLocaleString("ko-KR") + '건</span><span class="meta">계약기간 시작년도 기준</span></button>'
+      + '<button type="button" class="summary-filter-chip ' + (S.dashboard.section === "completed" ? "active" : "") + '" data-dashboard-section="completed"><span class="label">' + esc(summary.targetYear) + '년 완료과업</span><span class="count">' + summary.completedRows.length.toLocaleString("ko-KR") + '건</span><span class="meta">해당년도 종료 사업 기준</span></button>'
+      + "</div></div>";
+    var cards = [
+      { label: summary.targetYear + "년 프로젝트", value: visibleBaronProjectRows.length.toLocaleString("ko-KR") + " 건", note: "" },
+      { label: "계약금", value: won(totals.c), note: "" },
+      { label: "수금액", value: won(totals.col), note: "" },
+      { label: "미수금", value: won(totals.recv), note: "" },
+      { label: "수금률(%)", value: totalRate.toFixed(2) + "%", note: "" },
+      { label: "경영지원서비스 금액", value: won(summary.managementTotals.c), note: "", className: "management" }
+    ];
+    E.cards.innerHTML = toolbarHtml + cards.map(function (card) {
+      return '<div class="card ' + esc(card.className || "") + '"><div class="k">' + esc(card.label) + '</div><div class="v">' + esc(card.value) + '</div><div class="n">' + esc(card.note || "") + "</div></div>";
+    }).join("");
+    var searchWrap = E.cards.querySelector(".cards-toolbar-search");
+    if (searchWrap && E.search) {
+      searchWrap.appendChild(E.search);
+      E.search.placeholder = "전체 검색";
+    }
+  }
+
+  var originalRender = render;
+  render = function () {
+    originalRender();
+    applyDashboardChrome();
+    renderLedgerTable();
+  };
+
+  filter = function () {
+    bgEnsureYear(S.all);
+    var q = String(E.search.value || "").trim().toLowerCase();
+    var searched = !q ? S.all.slice() : S.all.filter(function (r) {
+      return [r.code, r.name, r.client, r.pm, r.status, r.cat, r.corp, r.pay, (r.payments || []).map(function (p) { return p.pay; }).join(" "), r.periodText].join(" ").toLowerCase().includes(q);
+    });
+    S.rows = searched.filter(function (r) {
+      return bgMatches(r) && matchesColumnFilters(r);
+    });
+    render();
+  };
+
+  if (E.cards && !E.cards.dataset.dashboardBound) {
+    E.cards.dataset.dashboardBound = "true";
+    E.cards.addEventListener("click", function (event) {
+      var yearButton = event.target && event.target.closest ? event.target.closest("[data-dashboard-year]") : null;
+      if (yearButton) {
+        S.dashboard.year = yearButton.getAttribute("data-dashboard-year") || S.dashboard.year;
+        filter();
+        return;
+      }
+      var sectionButton = event.target && event.target.closest ? event.target.closest("[data-dashboard-section]") : null;
+      if (sectionButton) {
+        S.dashboard.section = sectionButton.getAttribute("data-dashboard-section") || "active";
+        filter();
+      }
+    });
+  }
+
+  if (E.tbody && !E.tbody.dataset.projectBound) {
+    E.tbody.dataset.projectBound = "true";
+    E.tbody.addEventListener("click", function (event) {
+      var groupButton = event.target && event.target.closest ? event.target.closest("[data-group-label]") : null;
+      if (groupButton) {
+        var label = groupButton.getAttribute("data-group-label") || "";
+        if (label) {
+          S.collapsedGroups[label] = !S.collapsedGroups[label];
+          render();
+        }
+        return;
+      }
+      var trigger = event.target && event.target.closest ? event.target.closest(".project-link") : null;
+      if (!trigger) return;
+      var key = trigger.getAttribute("data-project-key") || "";
+      var rows = Array.isArray(S.viewRows) ? S.viewRows : [];
+      var row = rows.find(function (item) {
+        return (String(item.code || "") + "|" + String(item.name || "")) === key;
+      });
+      if (row) openProjectWindow(row);
+    });
+  }
+
+  setTimeout(function () {
+    try {
+      filter();
+      if (typeof loadLedgerFile === "function") {
+        tryLoadDbDefaultBusinessLedger();
+      }
+    } catch (error) {
+      console.error(error);
+    }
+  }, 0);
+
+  window.addEventListener("message", function (event) {
+    var data = event.data || {};
+    if (data.source !== "total-upload" || data.type !== "business") return;
+    setTimeout(function () {
+      try {
+        applyDashboardChrome();
+        renderLedgerTable();
+      } catch (error) {
+        console.error(error);
+      }
+    }, 50);
+  });
+})();

incoming-files/served/README.md

@@ -0,0 +1,23 @@
+# Served Assets
+
+이 디렉터리는 `8081`에서 실제 URL 응답으로 직접 서빙되는 integration HTML 파일만 둔다.
+
+현재 사용 중:
+
+- `payment.html`
+- `mh.html`
+- `ledger/index.html`
+- `ledger/ledger-override.css`
+- `ledger/ledger-override.js`
+- `ledger/MH 통합 대시보드_260320.css`
+- `ledger/사업관리대장-1.xlsx`
+
+규칙:
+
+- `/integrations/payment` 는 이 디렉터리의 `payment.html`을 읽는다.
+- `/integrations/mh` 는 이 디렉터리의 `mh.html`을 읽는다.
+- `/integrations/ledger` 는 `ledger/index.html`을 읽는다.
+- `/integrations/ledger-assets/*` 는 `ledger/` 하위 파일만 읽는다.
+- `payment.html` 수정 원본은 `frontend/apps/payment/index.html`이고, `scripts/publish_payment_app.sh`로 반영한다.
+- `mh.html` 수정 원본은 `frontend/apps/team/index.html`이고, `scripts/publish_team_app.sh`로 반영한다.
+- 원본 참고 파일이나 비교용 파일은 이 디렉터리에 두지 않는다.

incoming-files/served/ledger/README.md

@@ -0,0 +1,21 @@
+# Ledger Served Assets
+
+`8081` 사업관리대장 화면이 실제로 읽는 런타임 파일 모음이다.
+
+source-of-truth:
+
+- [frontend/apps/ledger](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/frontend/apps/ledger)
+- 반영 스크립트: [scripts/publish_ledger_app.sh](/home/hyunho/projects/mh-dashboard-organization/.dev-worktree-8081/scripts/publish_ledger_app.sh)
+
+- `index.html`: `/integrations/ledger` 응답 본문
+  - `frontend/apps/ledger/index.html` 템플릿에서 publish 시 생성
+- `MH 통합 대시보드_260320.css`: ledger base stylesheet
+- `ledger-override.css`: 8081 ledger 디자인/레이아웃 오버라이드
+- `ledger-override.js`: 8081 ledger 상호작용/테이블/팝업 오버라이드
+- `사업관리대장-1.xlsx`: startup 시 기본 원본 DB 동기화에 사용하는 기본 데이터 파일
+
+규칙:
+
+- backend는 `사업관리대장` 원본 wrapper를 더 이상 직접 읽지 않는다.
+- runtime asset 수정은 `frontend/apps/ledger` 기준으로 먼저 반영하고, 이 디렉터리로 publish 한다.
+- 원본 비교가 필요하면 `incoming-files/reference/ledger/`를 본다.

incoming-files/served/ledger/index.html

@@ -0,0 +1,954 @@
+<!DOCTYPE html>
+<html lang="ko">
+<head>
+  <meta charset="UTF-8" />
+  <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+  <title>사업관리대장 Dashboard</title>
+  <style>
+    *{box-sizing:border-box}body{margin:0;background:#f8fafc;color:#0f172a;font-family:'Pretendard','Noto Sans KR','Malgun Gothic',sans-serif}
+    .wrap{max-width:1600px;margin:0 auto;padding:20px}
+    .top{display:grid;grid-template-columns:1fr minmax(260px,520px);gap:12px;align-items:end}
+    .title{font-size:34px;font-weight:900;letter-spacing:-.03em;margin:0}
+    .sub{font-size:12px;color:#64748b;font-weight:800;letter-spacing:.08em;text-transform:uppercase}
+    .controls{display:flex;gap:8px;justify-content:flex-end;flex-wrap:wrap}
+    .btn{border:1px solid #2563eb;background:#2563eb;color:#fff;border-radius:12px;padding:10px 14px;font-size:13px;font-weight:800;cursor:pointer}
+    .search{flex:1;min-width:250px;border:1px solid #e2e8f0;border-radius:12px;padding:10px 12px;font-size:13px;font-weight:700}
+    .status{margin:10px 0 14px;font-size:12px;font-weight:700;color:#64748b}
+    .cards{display:grid;grid-template-columns:repeat(5,minmax(150px,1fr));gap:10px;margin-bottom:12px}
+    .card{background:#fff;border:1px solid #e2e8f0;border-radius:14px;padding:10px 12px}
+    .card .k{font-size:11px;font-weight:800;color:#64748b}
+    .card .v{font-size:19px;font-weight:900;white-space:nowrap}
+    .panel{background:#fff;border:1px solid #e2e8f0;border-radius:20px;overflow:hidden}
+    .table-wrap{overflow:auto}
+    table{width:100%;min-width:1250px;border-collapse:collapse}
+    thead th{background:#0f172a;color:#ffffffd1;font-size:11px;text-transform:uppercase;letter-spacing:.12em;padding:12px 10px;text-align:left;white-space:nowrap;vertical-align:middle}
+    .th-head{position:relative;display:flex;align-items:center}
+    .th-head.end{justify-content:flex-end}
+    .th-trigger{display:inline-flex;align-items:center;gap:6px;border:0;background:none;padding:0;color:#ffffffd1;font:inherit;font-weight:900;letter-spacing:inherit;text-transform:inherit;cursor:pointer}
+    .th-trigger:hover,.th-trigger.active,.th-trigger.open{color:#fff}
+    .th-title{display:inline-block}
+    .th-meta{font-size:10px;color:#93c5fd;font-weight:800;letter-spacing:0;text-transform:none}
+    .th-mark{display:inline-flex;align-items:center;justify-content:center;min-width:8px;color:#60a5fa;font-size:12px;line-height:1}
+    .th-caret{font-size:10px;color:#93c5fd;transition:transform .15s ease}
+    .th-trigger.open .th-caret{transform:rotate(180deg)}
+    .th-menu{position:absolute;top:calc(100% + 8px);left:0;display:none;min-width:180px;max-width:320px;max-height:280px;overflow:auto;padding:6px;background:#fff;border:1px solid #cbd5e1;border-radius:12px;box-shadow:0 16px 40px #0f172a26;z-index:15}
+    .th-head.end .th-menu{left:auto;right:0}
+    .th-menu.open{display:block}
+    .th-option{display:block;width:100%;border:0;background:none;border-radius:8px;padding:9px 10px;text-align:left;font-size:12px;font-weight:700;color:#0f172a;cursor:pointer;white-space:normal;word-break:break-word}
+    .th-option:hover{background:#eff6ff}
+    .th-option.active{background:#dbeafe;color:#1d4ed8}
+    tbody td{padding:12px;border-bottom:1px solid #f1f5f9;font-size:13px;white-space:nowrap;vertical-align:middle}
+    tbody tr:hover{background:#eff6ff}
+    tbody tr.settled{background:#f8fafc;color:#94a3b8}
+    tbody tr.settled:hover{background:#f1f5f9}
+    tbody tr.settled .name,tbody tr.settled strong{color:#64748b}
+    tbody tr.settled .badge{border-color:#cbd5e1;background:#f8fafc;color:#64748b}
+    .num{text-align:right;font-variant-numeric:tabular-nums}
+    .name{font-weight:800;max-width:460px;overflow:hidden;text-overflow:ellipsis}
+    .subline{font-size:11px;color:#94a3b8;font-weight:700;margin-top:3px}
+    .badge{display:inline-flex;padding:3px 9px;border-radius:999px;border:1px solid #bfdbfe;background:#eff6ff;color:#1d4ed8;font-size:11px;font-weight:900}
+    .badge.ok{border-color:#bbf7d0;background:#f0fdf4;color:#047857}
+    .empty{display:none;padding:32px;text-align:center;color:#94a3b8;font-weight:800}
+    .hidden{display:none}
+    .modal{position:fixed;inset:0;background:#020617bf;backdrop-filter:blur(4px);display:none;align-items:center;justify-content:center;padding:16px;z-index:30}
+    .modal.show{display:flex}
+    .modal-card{width:min(1200px,100%);max-height:90vh;overflow:auto;background:#fff;border-radius:24px;border:1px solid #e2e8f0}
+    .m-top{padding:20px;border-bottom:1px solid #f1f5f9;background:#f8fafc;display:flex;justify-content:space-between;gap:10px}
+    .x{width:42px;height:42px;border:1px solid #e2e8f0;border-radius:12px;background:#fff;font-size:22px;font-weight:900;color:#64748b;cursor:pointer}
+    .m-body{padding:18px;display:grid;grid-template-columns:1.5fr 1fr;gap:12px}
+    .sec{border:1px solid #e2e8f0;border-radius:16px;padding:12px}
+    .sec.dark{background:#0f172a;color:#fff;border-color:#0f172a}
+    .grid3{display:grid;grid-template-columns:repeat(3,minmax(100px,1fr));gap:8px}
+    .grid4{display:grid;grid-template-columns:repeat(4,minmax(100px,1fr));gap:8px}
+    .kv{border:1px solid #e2e8f0;border-radius:12px;padding:9px}
+    .kvk{font-size:10px;color:#94a3b8;font-weight:900;text-transform:uppercase}
+    .kvv{font-size:13px;font-weight:800;margin-top:3px;word-break:break-word}
+    .line{display:flex;justify-content:space-between;gap:10px;padding:5px 0;border-bottom:1px dashed #e2e8f0;font-size:13px;font-weight:700}
+    .line:last-child{border-bottom:0}
+    .money{font-size:28px;font-weight:900}
+    .progress{height:11px;background:#94a3b833;border-radius:999px;overflow:hidden;margin-top:7px}
+    .bar{height:100%;background:#3b82f6;width:0%}
+    .pay-list{display:flex;flex-direction:column;gap:8px;margin-top:10px}
+    .pay-item{border:1px solid #e2e8f0;border-radius:12px;padding:10px 12px;background:#f8fafc}
+    .pay-head{display:flex;justify-content:space-between;gap:10px;align-items:flex-start}
+    .pay-name{font-size:13px;font-weight:900;word-break:break-word}
+    .pay-meta{margin-top:6px;display:grid;grid-template-columns:repeat(2,minmax(120px,1fr));gap:6px 10px;font-size:12px;color:#475569;font-weight:700}
+    .pay-empty{margin-top:10px;border:1px dashed #cbd5e1;border-radius:12px;padding:12px;color:#94a3b8;font-size:12px;font-weight:800;text-align:center}
+    .pay-note{margin-top:8px;border-top:1px dashed #fecaca;padding-top:8px;font-size:12px;color:#b91c1c;font-weight:800;white-space:pre-wrap}
+    .metric-btn{display:inline-flex;flex-direction:column;align-items:flex-end;gap:2px;border:0;background:none;padding:0;color:inherit;font:inherit;cursor:pointer}
+    .metric-btn strong{color:#0f172a;text-decoration:underline;text-decoration-color:#bfdbfe;text-underline-offset:3px}
+    tbody tr.settled .metric-btn strong{color:#64748b}
+    .metric-btn:hover strong{color:#1d4ed8;text-decoration-color:#1d4ed8}
+    .detail-row td{padding:0;border-bottom:1px solid #e2e8f0;background:#f8fafc}
+    .detail-row:hover{background:#f8fafc}
+    .detail-cell{padding:0}
+    .inline-panel{padding:16px 18px}
+    .inline-grid{display:grid;grid-template-columns:1.35fr 1fr;gap:12px}
+    .inline-stack{display:flex;flex-direction:column;gap:10px}
+    .inline-card{background:#fff;border:1px solid #e2e8f0;border-radius:16px;padding:12px}
+    .inline-hero{background:#0f172a;color:#fff;border-color:#0f172a}
+    .inline-hero-note{font-size:12px;color:#94a3b8;margin-top:6px}
+    .inline-hero-split{display:grid;grid-template-columns:1fr 1fr;gap:14px;align-items:end}
+    .inline-hero-col{min-width:0}
+    .inline-hero-col.right{padding-left:14px;border-left:1px solid #334155}
+    .out-list{display:flex;flex-direction:column;gap:8px;margin-top:10px}
+    .out-item{border:1px solid #e2e8f0;border-radius:12px;padding:10px 12px;background:#f8fafc}
+    .out-head{display:flex;justify-content:space-between;gap:10px;align-items:flex-start}
+    .out-vendor{font-size:13px;font-weight:900}
+    .out-name{margin-top:6px;font-size:13px;font-weight:800;word-break:break-word}
+    .out-meta{margin-top:8px;display:grid;grid-template-columns:repeat(2,minmax(140px,1fr));gap:6px 10px;font-size:12px;color:#475569;font-weight:700}
+    .out-payments{display:flex;flex-direction:column;gap:6px;margin-top:8px;padding-top:8px;border-top:1px dashed #cbd5e1}
+    .out-payment{background:#fff;border:1px solid #e2e8f0;border-radius:10px;padding:8px}
+    .out-payment-head{display:flex;justify-content:space-between;gap:10px;align-items:flex-start;font-size:12px;font-weight:800}
+    .out-payment-meta{margin-top:6px;display:grid;grid-template-columns:repeat(3,minmax(120px,1fr));gap:4px 8px;font-size:12px;color:#475569;font-weight:700}
+    .out-note{margin-top:8px;border-top:1px dashed #fecaca;padding-top:8px;font-size:12px;color:#b91c1c;font-weight:800;white-space:pre-wrap}
+    .project-head{display:grid;grid-template-columns:1.2fr .8fr;gap:12px;margin-bottom:12px}
+    .project-meta-grid{display:grid;grid-template-columns:repeat(4,minmax(110px,1fr));gap:8px}
+    .project-sections{display:grid;grid-template-columns:1fr 1fr;gap:12px}
+    .section-card{background:#fff;border:1px solid #e2e8f0;border-radius:16px;padding:14px}
+    .section-head{display:flex;justify-content:space-between;gap:12px;align-items:flex-start;margin-bottom:10px}
+    .section-title{font-size:16px;font-weight:900}
+    .section-sub{margin-top:4px;font-size:12px;color:#64748b;font-weight:800}
+    .section-chip{display:inline-flex;align-items:center;gap:6px;border:1px solid #bfdbfe;background:#eff6ff;color:#1d4ed8;border-radius:999px;padding:5px 10px;font-size:11px;font-weight:900;white-space:nowrap}
+    .section-chip.out{border-color:#fecdd3;background:#fff1f2;color:#be123c}
+    .summary-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(140px,1fr));gap:8px}
+    .summary-card{background:#f8fafc;border:1px solid #e2e8f0;border-radius:14px;padding:12px;min-width:0}
+    .summary-label{font-size:11px;color:#64748b;font-weight:900;text-transform:uppercase}
+    .summary-value{margin-top:6px;font-size:clamp(12px,0.95vw,22px);font-weight:900;line-height:1.15;white-space:nowrap;max-width:100%;letter-spacing:-.03em}
+    .summary-note{margin-top:4px;font-size:12px;color:#94a3b8;font-weight:800}
+    .ledger-stack{display:flex;flex-direction:column;gap:14px}
+    .ledger-block{background:#fff;border:1px solid #e2e8f0;border-radius:18px;overflow:hidden}
+    .ledger-block.outsource{border-color:#fecdd3;background:#fff}
+    .ledger-block.collect{border-color:#c7d2fe;background:#fff}
+    .ledger-head{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:12px 14px}
+    .ledger-head-left{display:flex;align-items:center;gap:10px;min-width:0}
+    .ledger-icon{width:20px;height:20px;border-radius:999px;display:inline-flex;align-items:center;justify-content:center;font-size:12px;font-weight:900;color:#fff;flex:0 0 auto}
+    .ledger-block.outsource .ledger-icon{background:#f43f5e}
+    .ledger-block.collect .ledger-icon{background:#6366f1}
+    .ledger-name{font-size:13px;font-weight:900}
+    .ledger-sub{margin-top:2px;font-size:11px;color:#64748b;font-weight:800}
+    .ledger-pill{display:inline-flex;align-items:center;padding:6px 10px;border-radius:999px;font-size:11px;font-weight:900;white-space:nowrap}
+    .ledger-block.outsource .ledger-pill{border:1px solid #fecdd3;background:#fff1f2;color:#e11d48}
+    .ledger-block.collect .ledger-pill{border:1px solid #c7d2fe;background:#eef2ff;color:#4f46e5}
+    .ledger-table-wrap{padding:0 12px 12px}
+    .ledger-table{width:100%;min-width:0;border-collapse:collapse}
+    .ledger-table thead th{background:transparent;color:#94a3b8;font-size:11px;font-weight:900;letter-spacing:0;text-transform:none;padding:8px 10px;border-bottom:1px solid #e2e8f0}
+    .ledger-table tbody td{padding:10px;border-bottom:1px solid #eef2f7;font-size:12px;color:#334155;white-space:normal;background:#fff}
+    .ledger-table tbody tr:last-child td{border-bottom:0}
+    .ledger-main{font-weight:800;color:#0f172a}
+    .ledger-muted{display:block;margin-top:3px;font-size:11px;color:#94a3b8;font-weight:700}
+    .ledger-amount{font-weight:900;text-align:right;color:#0f172a}
+    .ledger-note{font-size:11px;color:#64748b;font-weight:700}
+    .ledger-empty{padding:14px 12px;color:#94a3b8;font-size:12px;font-weight:800;text-align:center}
+    .ledger-block.outsource .ledger-head{background:#fff1f2;border-bottom:1px solid #fecdd3}
+    .ledger-block.collect .ledger-head{background:#eef2ff;border-bottom:1px solid #c7d2fe}
+    .ledger-block.outsource .ledger-table thead th{background:#fff7f8}
+    .ledger-block.collect .ledger-table thead th{background:#f5f7ff}
+    @media(max-width:1280px){.top{grid-template-columns:1fr}.controls{justify-content:flex-start}.cards{grid-template-columns:repeat(2,minmax(140px,1fr))}.m-body{grid-template-columns:1fr}.inline-grid{grid-template-columns:1fr}.grid4{grid-template-columns:repeat(2,minmax(100px,1fr))}.inline-hero-split{grid-template-columns:1fr}.inline-hero-col.right{padding-left:0;border-left:0;border-top:1px solid #334155;padding-top:12px}.project-head{grid-template-columns:1fr}.project-meta-grid{grid-template-columns:repeat(2,minmax(110px,1fr))}.project-sections{grid-template-columns:1fr}.summary-grid{grid-template-columns:repeat(2,minmax(120px,1fr))}.ledger-head{align-items:flex-start;flex-direction:column}.ledger-pill{align-self:flex-start}}
+  </style>
+<base href="/integrations/ledger-assets/"><link rel="stylesheet" href="/integrations/ledger-assets/MH%20통합%20대시보드_260320.css"><link rel="stylesheet" href="/integrations/ledger-assets/ledger-override.css?v=20260401-03"></head>
+<body class="mh-business-theme">
+  <input id="file" type="file" accept=".csv,.xlsx,.xls" class="hidden" />
+  <div class="wrap">
+    <div class="top">
+      <div><div class="sub">Live Management</div><h1 class="title">사업관리대장 <span style="font-weight:300;color:#94a3b8">| Dashboard</span></h1></div>
+      <div class="controls"><button id="btnUpload" class="btn" type="button">파일 업로드</button><input id="search" class="search" placeholder="전체 검색" /></div>
+    </div>
+    <div id="status" class="status">CSV/XLSX 파일을 업로드하면 데이터가 표시됩니다.</div>
+    <div id="cards" class="cards"></div>
+    <div class="panel">
+      <div class="table-wrap">
+        <table>
+          <thead>
+            <tr>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="code" data-label="구분 / 코드">
+                    <span class="th-title">구분 / 코드</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterCodeMenu" class="th-menu" data-filter="code"></div>
+                </div>
+              </th>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="name" data-label="사업명">
+                    <span class="th-title">사업명</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterNameMenu" class="th-menu" data-filter="name"></div>
+                </div>
+              </th>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="corp" data-label="계약법인">
+                    <span class="th-title">계약법인</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterCorpMenu" class="th-menu" data-filter="corp"></div>
+                </div>
+              </th>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="status" data-label="진행상태">
+                    <span class="th-title">진행상태</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterStatusMenu" class="th-menu" data-filter="status"></div>
+                </div>
+              </th>
+              <th>
+                <div class="th-head">
+                  <button type="button" class="th-trigger" data-filter="outsource" data-label="외주비">
+                    <span class="th-title">외주비</span><span class="th-meta">(VAT 별도)</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterOutsourceMenu" class="th-menu" data-filter="outsource"></div>
+                </div>
+              </th>
+              <th class="num">
+                <div class="th-head end">
+                  <button type="button" class="th-trigger" data-filter="amount" data-label="계약금">
+                    <span class="th-title">계약금</span><span class="th-meta">(VAT 별도)</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterAmountMenu" class="th-menu" data-filter="amount"></div>
+                </div>
+              </th>
+              <th class="num">
+                <div class="th-head end">
+                  <button type="button" class="th-trigger" data-filter="collected" data-label="수금액">
+                    <span class="th-title">수금액</span><span class="th-meta">(VAT 별도)</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterCollectedMenu" class="th-menu" data-filter="collected"></div>
+                </div>
+              </th>
+              <th class="num">
+                <div class="th-head end">
+                  <button type="button" class="th-trigger" data-filter="rate" data-label="수금률">
+                    <span class="th-title">수금률</span><span class="th-mark"></span><span class="th-caret">▼</span>
+                  </button>
+                  <div id="filterRateMenu" class="th-menu" data-filter="rate"></div>
+                </div>
+              </th>
+            </tr>
+          </thead>
+          <tbody id="tbody"></tbody>
+        </table>
+      </div>
+      <div id="empty" class="empty">표시할 데이터가 없습니다.</div>
+    </div>
+  </div>
+  <div id="collectModal" class="modal">
+    <div class="modal-card">
+      <div class="m-top"><div><div id="mCat" class="badge">미분류</div><div id="mTitle" style="font-size:28px;font-weight:900;margin-top:6px"></div><div id="mSub" style="font-size:13px;color:#64748b;font-weight:700;margin-top:4px"></div></div><button id="btnCollectClose" class="x" type="button">×</button></div>
+      <div class="m-body">
+        <div style="display:flex;flex-direction:column;gap:10px">
+          <div class="sec"><div class="grid3"><div class="kv"><div class="kvk">발주처</div><div id="mClient" class="kvv"></div></div><div class="kv"><div class="kvk">발주방법</div><div id="mOrder" class="kvv"></div></div><div class="kv"><div class="kvk">분담율</div><div id="mSplit" class="kvv"></div></div></div></div>
+          <div class="sec"><div class="line"><span>착수일</span><strong id="mStartDate"></strong></div><div class="line"><span>준공일</span><strong id="mEndDate"></strong></div><div class="line"><span>대금구분</span><strong id="mPayType"></strong></div><div id="mPayItems" class="pay-list"></div></div>
+          <div class="sec dark"><div style="display:flex;justify-content:space-between;gap:10px;align-items:flex-end"><div><div style="font-size:11px;color:#94a3b8;font-weight:900">총 계약 합계(VAT 포함)</div><div id="mContractTotal" class="money"></div><div id="mContractSupply" style="font-size:12px;color:#94a3b8"></div></div><div style="text-align:right"><div style="font-size:11px;color:#60a5fa;font-weight:900">수금금액</div><div id="mCollected" class="money" style="color:#60a5fa"></div><div id="mCollectDate" style="font-size:12px;color:#94a3b8"></div></div></div><div style="margin-top:10px;display:flex;justify-content:space-between"><span style="font-size:12px;color:#94a3b8;font-weight:900">수금 진행률</span><strong id="mRate" style="font-size:28px"></strong></div><div class="progress"><div id="mRateBar" class="bar"></div></div><div style="display:flex;justify-content:space-between;margin-top:7px"><span style="color:#fda4af;font-size:12px;font-weight:900">미수 금액</span><strong id="mReceivable" style="color:#fb7185"></strong></div></div>
+        </div>
+        <div style="display:flex;flex-direction:column;gap:10px">
+          <div class="sec"><div style="font-size:11px;color:#64748b;font-weight:900;letter-spacing:.1em;text-transform:uppercase">계약 / 청구 담당자</div><div style="margin-top:8px"><div id="mCmName" style="font-size:20px;font-weight:900"></div><div id="mCmOrg" style="font-size:13px;color:#0f172a;font-weight:800;margin-top:4px"></div><div id="mCmPhone" style="font-size:13px;font-weight:700;margin-top:8px"></div><div id="mCmEmail" style="font-size:13px;font-weight:700;margin-top:4px"></div></div></div>
+          <div class="sec"><div style="font-size:11px;color:#64748b;font-weight:900;letter-spacing:.1em;text-transform:uppercase">부서 담당자</div><div style="margin-top:8px"><div id="mDmName" style="font-size:20px;font-weight:900"></div><div id="mDmOrg" style="font-size:13px;color:#334155;font-weight:800;margin-top:4px"></div><div id="mDmPhone" style="font-size:13px;font-weight:700;margin-top:8px"></div><div id="mDmEmail" style="font-size:13px;font-weight:700;margin-top:4px"></div></div></div>
+        </div>
+      </div>
+    </div>
+  </div>
+  <div id="outsourceModal" class="modal">
+    <div class="modal-card">
+      <div class="m-top"><div><div class="badge">외주비 상세</div><div id="oTitle" style="font-size:28px;font-weight:900;margin-top:6px"></div><div id="oSub" style="font-size:13px;color:#64748b;font-weight:700;margin-top:4px"></div></div><button id="btnOutsourceClose" class="x" type="button">×</button></div>
+      <div class="m-body">
+        <div style="display:flex;flex-direction:column;gap:10px">
+          <div class="sec">
+            <div class="grid3">
+              <div class="kv"><div class="kvk">계약법인</div><div id="oCorp" class="kvv"></div></div>
+              <div class="kv"><div class="kvk">발주처</div><div id="oClient" class="kvv"></div></div>
+              <div class="kv"><div class="kvk">외주처 요약</div><div id="oVendors" class="kvv"></div></div>
+            </div>
+          </div>
+          <div class="sec">
+            <div class="line"><span>외주 총액</span><strong id="oTotal"></strong></div>
+            <div class="line"><span>외주 건수</span><strong id="oCount"></strong></div>
+            <div class="line"><span>계약기간</span><strong id="oPeriod"></strong></div>
+            <div id="oItems" class="out-list"></div>
+          </div>
+        </div>
+        <div style="display:flex;flex-direction:column;gap:10px">
+          <div class="sec dark">
+            <div style="font-size:11px;color:#94a3b8;font-weight:900">총 외주비(공급가액 기준)</div>
+            <div id="oTotalHero" class="money"></div>
+            <div id="oTotalHint" style="font-size:12px;color:#94a3b8;margin-top:6px"></div>
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+  <script src="https://cdn.jsdelivr.net/npm/xlsx@0.18.5/dist/xlsx.full.min.js"></script>
+  <script>
+    const FILTER_KEYS=["code","name","corp","status","outsource","amount","collected","rate"];
+    const S={all:[],rows:[],viewRows:[],file:"",filters:{},totals:null,expanded:{key:""}};
+    const E={file:document.getElementById("file"),btnUpload:document.getElementById("btnUpload"),search:document.getElementById("search"),status:document.getElementById("status"),cards:document.getElementById("cards"),tbody:document.getElementById("tbody"),empty:document.getElementById("empty"),collectModal:document.getElementById("collectModal"),btnCollectClose:document.getElementById("btnCollectClose"),outsourceModal:document.getElementById("outsourceModal"),btnOutsourceClose:document.getElementById("btnOutsourceClose"),filterButtons:Object.fromEntries(Array.from(document.querySelectorAll(".th-trigger")).map(el=>[el.dataset.filter,el])),filterMenus:Object.fromEntries(Array.from(document.querySelectorAll(".th-menu")).map(el=>[el.dataset.filter,el]))};
+    const G=id=>document.getElementById(id);
+    const esc=v=>String(v||"").replace(/&/g,"&amp;").replace(/</g,"&lt;").replace(/>/g,"&gt;");
+    const escAttr=v=>esc(v).replace(/"/g,"&quot;");
+    const n=v=>String(v||"").replace(/[\s\r\n]+/g,"").toLowerCase();
+    const num=v=>{v=String(v||"").trim();if(!v||v.startsWith("="))return 0;return parseFloat(v.replace(/[^0-9.\-]/g,""))||0;};
+    const won=v=>Math.round(v||0).toLocaleString("ko-KR")+" 원";
+    const d=v=>{v=String(v||"").trim();return !v||v==="~"?"-":v;};
+    const rate=(raw,col,sales)=>{const x=parseFloat(String(raw||"").replace(/[^0-9.\-]/g,""));if(Number.isFinite(x))return Math.max(0,Math.min(100,x));return sales>0?Math.max(0,Math.min(100,col/sales*100)):0;};
+    const score=t=>{t=String(t||"");let s=0,m=t.replace(/\s+/g,"");if(m.includes("사업관리대장"))s+=8;if(m.includes("총괄사업코드"))s+=8;if(m.includes("사업명(계약명)"))s+=7;s+=(t.match(/[가-힣]/g)||[]).length*0.01;s-=(t.match(/<2F>/g)||[]).length*0.5;return s;};
+    const rowKey=r=>[r.code||"",r.name||"",r.corp||"",r.client||""].join("|");
+    function parseCsv(txt){const out=[];let row=[],f="",q=false;for(let i=0;i<txt.length;i++){const c=txt[i];if(c==='"'){if(q&&txt[i+1]==='"'){f+='"';i++;}else q=!q;continue;}if(c===","&&!q){row.push(f);f="";continue;}if((c==="\n"||c==="\r")&&!q){if(c==="\r"&&txt[i+1]==="\n")i++;row.push(f);out.push(row);row=[];f="";continue;}f+=c;}row.push(f);out.push(row);if(out.length&&out[0].length)out[0][0]=String(out[0][0]||"").replace(/^\uFEFF/,"");return out;}
+    function hs(rows){
+      for(let i=0;i<rows.length;i++){
+        const a=(rows[i]||[]).map(n);
+        const hasName=a.some(v=>v.includes("사업명(계약명)")||v==="사업명"||v.includes("사업명"));
+        const hasCode=a.some(v=>v.includes("총괄사업코드")||v.includes("사업코드"));
+        const hasClient=a.some(v=>v.includes("발주처(매출처)")||v.includes("발주처"));
+        if(hasName&&(hasCode||hasClient)) return i;
+      }
+      return -1;
+    }
+    function ch(a,b){a=a||[];b=b||[];const m=Math.max(a.length,b.length),o=[];let carry="";for(let i=0;i<m;i++){const t=String(a[i]||"").replace(/\s+/g," ").trim(),s=String(b[i]||"").replace(/\s+/g," ").trim();if(t)carry=t;const top=t||carry;o.push(top&&s?(top+" "+s).trim():(top||s||""));}return o;}
+    function hi(headers,cands){const C=(cands||[]).map(n).filter(Boolean);for(const c of C){for(let i=0;i<headers.length;i++)if(n(headers[i])===c)return i;}return -1;}
+    function parseLedgerRows(R){
+      if(R.length&&R[0].length)R[0][0]=String(R[0][0]||"").replace(/^\uFEFF/,"");
+      const h=hs(R);if(h<0)throw new Error("헤더를 찾지 못했습니다.");
+      const H=ch(R[h],R[h+1]||[]),I={cat:hi(H,["사업구분","사업 구분"]),corp:hi(H,["계약법인","계약 법인"]),code:hi(H,["총괄사업코드","총괄 사업코드","사업코드"]),name:hi(H,["사업명 (계약명)","사업명(계약명)","사업명"]),pay:hi(H,["대금구분","대금 구분"]),yn:hi(H,["계약여부"]),order:hi(H,["발주방법"]),pm:hi(H,["pm"]),status:hi(H,["진행상태"]),client:hi(H,["발주처 (매출처)","발주처(매출처)","발주처"]),split:hi(H,["분담율"]),cDate:hi(H,["계약기간 계약일","계약일","발행일"]),sDate:hi(H,["계약기간 착수일","착수일"]),eDate:hi(H,["계약기간 준공일","준공일"]),cSup:hi(H,["계약금 공급가액","매출금액 공급가액","공급가액"]),cVat:hi(H,["계약금 부가세","매출금액 부가세","부가세"]),cTot:hi(H,["계약금 합계","매출금액 합계","합계","계약금","매출금액"]),colDate:hi(H,["매출금액 수금일","수금일"]),sSup:hi(H,["매출금액 공급가액","공급가액"]),sVat:hi(H,["매출금액 부가세","부가세"]),sTot:hi(H,["매출금액 합계","합계","매출금액"]),col:hi(H,["매출금액 수금금액","수금금액","수금액"]),recv:hi(H,["매출금액 미수금액","미수금액"]),r:hi(H,["매출금액 수금율","수금율"]),note:hi(H,["비고"]),cmCo:hi(H,["계약/청구담당자 회사"]),cmNm:hi(H,["계약/청구담당자 이름"]),cmDp:hi(H,["계약/청구담당자 부서"]),cmPh:hi(H,["계약/청구담당자 연락처"]),cmEm:hi(H,["계약/청구담당자 이메일"]),dmCo:hi(H,["부서담당자 회사"]),dmNm:hi(H,["부서담당자 이름"]),dmDp:hi(H,["부서담당자 부서"]),dmPh:hi(H,["부서담당자 연락처"]),dmEm:hi(H,["부서담당자 이메일"])};
+      const out=[];for(const row of R.slice(h+2)){const x={cat:I.cat>=0?String(row[I.cat]||"").trim():"",corp:I.corp>=0?String(row[I.corp]||"").trim():"",code:I.code>=0?String(row[I.code]||"").trim():"",name:I.name>=0?String(row[I.name]||"").trim():"",pay:I.pay>=0?String(row[I.pay]||"").trim():"",yn:I.yn>=0?String(row[I.yn]||"").trim():"",order:I.order>=0?String(row[I.order]||"").trim():"",pm:I.pm>=0?String(row[I.pm]||"").trim():"",status:I.status>=0?String(row[I.status]||"").trim():"",client:I.client>=0?String(row[I.client]||"").trim():"",split:I.split>=0?String(row[I.split]||"").trim():"",cDate:I.cDate>=0?String(row[I.cDate]||"").trim():"",sDate:I.sDate>=0?String(row[I.sDate]||"").trim():"",eDate:I.eDate>=0?String(row[I.eDate]||"").trim():"",cSup:I.cSup>=0?num(row[I.cSup]):0,cVat:I.cVat>=0?num(row[I.cVat]):0,cTot:I.cTot>=0?num(row[I.cTot]):0,colDate:I.colDate>=0?String(row[I.colDate]||"").trim():"",sSup:I.sSup>=0?num(row[I.sSup]):0,sVat:I.sVat>=0?num(row[I.sVat]):0,sTot:I.sTot>=0?num(row[I.sTot]):0,col:I.col>=0?num(row[I.col]):0,recv:I.recv>=0?num(row[I.recv]):0,rateRaw:I.r>=0?String(row[I.r]||"").trim():"",note:I.note>=0?String(row[I.note]||"").trim():"",cmCo:I.cmCo>=0?String(row[I.cmCo]||"").trim():"",cmNm:I.cmNm>=0?String(row[I.cmNm]||"").trim():"",cmDp:I.cmDp>=0?String(row[I.cmDp]||"").trim():"",cmPh:I.cmPh>=0?String(row[I.cmPh]||"").trim():"",cmEm:I.cmEm>=0?String(row[I.cmEm]||"").trim():"",dmCo:I.dmCo>=0?String(row[I.dmCo]||"").trim():"",dmNm:I.dmNm>=0?String(row[I.dmNm]||"").trim():"",dmDp:I.dmDp>=0?String(row[I.dmDp]||"").trim():"",dmPh:I.dmPh>=0?String(row[I.dmPh]||"").trim():"",dmEm:I.dmEm>=0?String(row[I.dmEm]||"").trim():""};
+        if(!x.name&&!x.code)continue;if(!x.code&&!x.corp&&!x.client&&!x.pm)continue;if(!x.cTot)x.cTot=x.cSup+x.cVat;if(!x.sTot)x.sTot=x.sSup+x.sVat;if(!x.recv)x.recv=Math.max(0,x.sTot-x.col);x.rate=rate(x.rateRaw,x.col,x.sTot);out.push(x);}
+      return out;
+    }
+    const hk=v=>String(v||"").normalize("NFKC").toLowerCase().replace(/[^0-9a-z가-힣]+/g,"");
+    function findHeaderIndex(headers,cands){
+      const normalized=(headers||[]).map(hk);
+      const candidates=(cands||[]).map(hk).filter(Boolean);
+      for(const c of candidates){
+        for(let i=0;i<normalized.length;i++){
+          if(!normalized[i]) continue;
+          if(normalized[i]===c||normalized[i].includes(c)||c.includes(normalized[i])) return i;
+        }
+      }
+      return -1;
+    }
+    function textAt(row,idx){return idx>=0?String(row[idx]??"").replace(/\u00a0/g," ").replace(/\s+/g," ").trim():"";}
+    function moneyAt(row,idx){return idx>=0?num(row[idx]):0;}
+    function lastText(values){for(let i=values.length-1;i>=0;i--){const v=d(values[i]);if(v!=="-")return v;}return "-";}
+    function paymentSummary(payments){
+      const labels=[...new Set((payments||[]).map(p=>String(p.pay||"").trim()).filter(Boolean))];
+      if(!labels.length) return "-";
+      if(labels.length<=2) return labels.join(", ");
+      return `${labels.slice(0,2).join(", ")} 외 ${labels.length-2}건`;
+    }
+    function paymentRecord(x,fallbackPay){
+      const supply=x.sSup||0,vat=x.sVat||0,total=x.sTot||supply+vat,collected=x.col||0;
+      return {pay:String(x.pay||x.name||fallbackPay||"미입력").trim(),status:x.status||"",issueDate:x.issueDate||x.cDate||"",collectDate:x.colDate||"",supply,vat,total,collected,receivable:x.recv||Math.max(0,total-collected),rate:rate(x.rateRaw,collected,total),note:String(x.note||"").trim()};
+    }
+    function finalizeProject(project){
+      const payments=(project.payments||[]).filter(p=>p.pay||p.issueDate||p.collectDate||p.total||p.collected||p.receivable);
+      if(!payments.length&&(project.issueDate||project.colDate||project.sSup||project.sVat||project.sTot||project.col||project.recv)) payments.push(paymentRecord(project,project.pay||"일괄"));
+      project.payments=payments;
+      project.pay=paymentSummary(payments);
+      project.periodText=(d(project.sDate)==="-"&&d(project.eDate)==="-")?"-":`${d(project.sDate)} ~ ${d(project.eDate)}`;
+      project.issueDateSummary=lastText(payments.map(p=>p.issueDate));
+      project.collectDateSummary=lastText(payments.map(p=>p.collectDate));
+      return project;
+    }
+    function normalizeProjectKey(v){return hk(v);}
+    function normalizeProjectBase(v){
+      return hk(String(v||"").replace(/\([^)]*\)/g," ").replace(/\[[^\]]*\]/g," "));
+    }
+    function summarizeOutsourceVendors(vendors){
+      const list=(vendors||[]).filter(Boolean);
+      if(!list.length) return "";
+      if(list.length<=2) return list.join(", ");
+      return `${list.slice(0,2).join(", ")} \uC678 ${list.length-2}\uACF3`;
+    }
+    function calcVatExcluded(total){return total>0?Math.round(total/1.1):0;}
+    function outsourceTotalLabel(item){
+      const ex=Math.round(item&&item.contractEx||0);
+      const total=Math.round(item&&item.contractIn||0);
+      if(ex>0) return won(ex);
+      if(total>0) return won(calcVatExcluded(total));
+      return "-";
+    }
+    function cleanVendorName(value,sheetName){
+      const raw=String(value||sheetName||"").trim();
+      return raw.replace(/^\(\uC8FC\)\s*/,"").replace(/^\uC8FC\uC2DD\uD68C\uC0AC\s*/,"").replace(/^\uC678\uC8FC/,"").trim()||String(sheetName||"\uC678\uC8FC").replace(/^\uC678\uC8FC/,"").trim()||"\uC678\uC8FC";
+    }
+    function getOutsourceLayout(rows){
+      const header=rows[3]||[];
+      const hasVatContract=String(header[9]??"").includes("VAT\uD3EC\uD568");
+      if(hasVatContract){
+        return {hasVatContract:true,contractEx:8,contractIn:9,invoiceDate:10,paymentDate:11,paymentAmount:12,remainingAmount:13,progress:14,label:15,note:16};
+      }
+      return {hasVatContract:false,contractEx:8,contractIn:-1,invoiceDate:9,paymentDate:10,paymentAmount:11,remainingAmount:12,progress:13,label:-1,note:14};
+    }
+    function shouldStopOutsourceRows(row){
+      const first=String(row[0]??"").trim();
+      const project=String(row[2]??"").trim();
+      const detail=String(row[3]??"").trim();
+      const joined=[row[0],row[2],row[3],row[13],row[14],row[15],row[16]].map(v=>String(v??"").trim()).join(" ");
+      return first==="\uB0A0\uC9DC"||first.startsWith("*\uC790\uB8CC\uCD9C\uCC98")||project==="\uC801\uC694"||detail==="\uC801\uC694"||project.includes("\uC790\uB8CC\uCD9C\uCC98")||joined.includes("\uC6D0\uACC4\uC57D\uAE08")||joined.includes("\uC218\uAE08/\uC9C0\uAE09\uCC98");
+    }
+    function getOutsourceEntry(map,key,name){
+      const current=map.get(key);
+      if(current) return current;
+      const next={name,key,baseKey:normalizeProjectBase(name),vendors:new Set(),items:[],contract:0,contractIn:0,paid:0,paidIn:0,remaining:0,remainingIn:0};
+      map.set(key,next);
+      return next;
+    }
+    function createOutsourceItem(entry,vendor,projectName,detail,row,layout){
+      const contractEx=num(row[layout.contractEx]);
+      const contractIn=layout.contractIn>=0?num(row[layout.contractIn]):0;
+      const next={
+        vendor,
+        projectName,
+        detail:String(detail||"-").trim()||"-",
+        contractDate:String(row[4]??"").trim(),
+        startDate:String(row[5]??"").trim(),
+        endDate:String(row[7]??"").trim(),
+        contractEx,
+        contractIn,
+        invoiceDate:String(row[layout.invoiceDate]??"").trim(),
+        progress:String(row[layout.progress]??"").trim(),
+        note:"",
+        payments:[]
+      };
+      entry.items.push(next);
+      return next;
+    }
+    function buildOutsourcePayment(item,row,layout){
+      const invoiceDate=String(row[layout.invoiceDate]??"").trim();
+      const paymentDate=String(row[layout.paymentDate]??"").trim();
+      const paymentCell=String(row[layout.paymentAmount]??"").trim();
+      const remainingCell=String(row[layout.remainingAmount]??"").trim();
+      const paymentRaw=num(row[layout.paymentAmount]);
+      const remainingRaw=num(row[layout.remainingAmount]);
+      const label=layout.label>=0?String(row[layout.label]??"").trim():"";
+      const note=layout.note>=0?String(row[layout.note]??"").trim():String(row[14]??"").trim();
+      if(!(invoiceDate||paymentDate||paymentRaw||remainingRaw||label||note)) return null;
+      if(note&&!label&&!paymentDate&&!paymentRaw&&!remainingRaw&&!invoiceDate){
+        item.note=note;
+      }
+      return {
+        label,
+        note,
+        invoiceDate,
+        paymentDate,
+        paymentKnown:paymentCell!=="",
+        remainingKnown:remainingCell!=="",
+        paymentEx:paymentRaw?(layout.hasVatContract?calcVatExcluded(paymentRaw):paymentRaw):0,
+        paymentIn:layout.hasVatContract?paymentRaw:0,
+        remainingEx:remainingRaw?(layout.hasVatContract?calcVatExcluded(remainingRaw):remainingRaw):0,
+        remainingIn:layout.hasVatContract?remainingRaw:0
+      };
+    }
+    function finalizeOutsourceItem(item){
+      const payments=Array.isArray(item.payments)?item.payments.filter(Boolean):[];
+      const paidEx=Math.round(payments.reduce((sum,p)=>sum+(p.paymentEx||0),0));
+      const paidIn=Math.round(payments.reduce((sum,p)=>sum+(p.paymentIn||0),0));
+      let remainingEx=0;
+      let remainingIn=0;
+      for(let i=payments.length-1;i>=0;i--){
+        const payment=payments[i];
+        if(payment.remainingKnown){
+          remainingEx=Math.round(payment.remainingEx||0);
+          remainingIn=Math.round(payment.remainingIn||0);
+          break;
+        }
+      }
+      if(!remainingEx&&item.contractEx>0) remainingEx=Math.max(0,Math.round(item.contractEx-paidEx));
+      if(!remainingIn&&item.contractIn>0) remainingIn=Math.max(0,Math.round(item.contractIn-paidIn));
+      return {...item,payments,paidEx,paidIn,remainingEx,remainingIn};
+    }
+    function parseOutsourceRows(rows,sheetName,map){
+      if(!rows||rows.length<6) return;
+      const vendor=cleanVendorName((rows[1]||[])[0],sheetName);
+      const layout=getOutsourceLayout(rows);
+      let currentKey="",currentName="",currentItem=null;
+      for(const row of rows.slice(5)){
+        if(shouldStopOutsourceRows(row)) break;
+        const projectName=String(row[2]??"").trim();
+        const projectKey=normalizeProjectKey(projectName);
+        const detail=String(row[3]??"").trim();
+        const validProject=projectKey&&projectKey!=="ref";
+        if(validProject){
+          currentKey=projectKey;
+          currentName=projectName;
+          const entry=getOutsourceEntry(map,currentKey,currentName);
+          entry.vendors.add(vendor);
+          currentItem=createOutsourceItem(entry,vendor,currentName,detail,row,layout);
+          const firstPayment=buildOutsourcePayment(currentItem,row,layout);
+          if(firstPayment) currentItem.payments.push(firstPayment);
+          continue;
+        }
+        if(!currentKey) continue;
+        const entry=getOutsourceEntry(map,currentKey,currentName);
+        entry.vendors.add(vendor);
+        const contractEx=num(row[layout.contractEx]);
+        const contractIn=layout.contractIn>=0?num(row[layout.contractIn]):0;
+        const hasFinancialRow=!!(contractEx||contractIn||num(row[layout.paymentAmount])||num(row[layout.remainingAmount]));
+        const hasMetaRow=!!(String(row[layout.invoiceDate]??"").trim()||String(row[layout.paymentDate]??"").trim()||String(row[layout.progress]??"").trim()||detail);
+        if(detail&&hasMetaRow){
+          currentItem=createOutsourceItem(entry,vendor,currentName,detail,row,layout);
+          const payment=buildOutsourcePayment(currentItem,row,layout);
+          if(payment) currentItem.payments.push(payment);
+          continue;
+        }
+        if(!currentItem){
+          if(!(hasFinancialRow||hasMetaRow)) continue;
+          currentItem=createOutsourceItem(entry,vendor,currentName,detail||"\uC678\uC8FC \uACC4\uC57D",row,layout);
+        }else{
+          if(contractEx>0) currentItem.contractEx+=contractEx;
+          if(contractIn>0) currentItem.contractIn+=contractIn;
+          if(!currentItem.progress) currentItem.progress=String(row[layout.progress]??"").trim();
+        }
+        const payment=buildOutsourcePayment(currentItem,row,layout);
+        if(payment) currentItem.payments.push(payment);
+      }
+    }
+    function parseOutsourceSheets(workbook){
+      const map=new Map();
+      const names=(workbook&&workbook.SheetNames)||[];
+      for(const sheetName of names){
+        if(!String(sheetName||"").startsWith("\uC678\uC8FC")) continue;
+        const sheet=workbook.Sheets[sheetName];
+        if(!sheet) continue;
+        const rows=XLSX.utils.sheet_to_json(sheet,{header:1,raw:false,defval:""});
+        parseOutsourceRows(rows,sheetName,map);
+      }
+      for(const entry of map.values()){
+        entry.items=entry.items.map(finalizeOutsourceItem).filter(item=>item.contractEx||item.contractIn||item.paidEx||item.paidIn||item.remainingEx||item.remainingIn||item.detail||item.payments.length);
+        entry.contract=Math.round(entry.items.reduce((sum,item)=>sum+(item.contractEx||0),0));
+        entry.contractIn=Math.round(entry.items.reduce((sum,item)=>sum+(item.contractIn||0),0));
+        entry.paid=Math.round(entry.items.reduce((sum,item)=>sum+(item.paidEx||0),0));
+        entry.paidIn=Math.round(entry.items.reduce((sum,item)=>sum+(item.paidIn||0),0));
+        entry.remaining=Math.round(entry.items.reduce((sum,item)=>sum+(item.remainingEx||0),0));
+        entry.remainingIn=Math.round(entry.items.reduce((sum,item)=>sum+(item.remainingIn||0),0));
+      }
+      return map;
+    }
+    function resolveOutsourceEntry(record,outsourceMap){
+      const fullKey=normalizeProjectKey(record.name||"");
+      const baseKey=normalizeProjectBase(record.name||"");
+      if(fullKey&&outsourceMap.has(fullKey)) return outsourceMap.get(fullKey);
+      if(baseKey&&outsourceMap.has(baseKey)) return outsourceMap.get(baseKey);
+      let best=null,bestScore=0;
+      for(const entry of outsourceMap.values()){
+        const entryFull=String(entry&&entry.key||"");
+        const entryBase=String(entry&&entry.baseKey||normalizeProjectBase(entry&&entry.name||""));
+        for(const candidate of [entryFull,entryBase]){
+          if(!candidate) continue;
+          const matched=(fullKey&&fullKey.includes(candidate))||(candidate&&fullKey&&candidate.includes(fullKey))||(baseKey&&baseKey.includes(candidate))||(candidate&&baseKey&&candidate.includes(baseKey));
+          if(matched&&candidate.length>bestScore){
+            best=entry;
+            bestScore=candidate.length;
+          }
+        }
+      }
+      return best;
+    }
+    function attachOutsourceCosts(records,outsourceMap){
+      return (records||[]).map(record=>{
+        const entry=resolveOutsourceEntry(record,outsourceMap);
+        const outsourceCost=entry?Math.round(entry.contract||0):0;
+        const outsourcePaid=entry?Math.round(entry.paid||0):0;
+        const outsourceRemaining=entry?Math.round(entry.remaining||0):0;
+        const outsourceCostIn=entry?Math.round(entry.contractIn||0):0;
+        const outsourcePaidIn=entry?Math.round(entry.paidIn||0):0;
+        const outsourceRemainingIn=entry?Math.round(entry.remainingIn||0):0;
+        const outsourceVendors=entry?Array.from(entry.vendors):[];
+        const outsourceItems=entry&&Array.isArray(entry.items)?entry.items.slice():[];
+        return {
+          ...record,
+          outsourceCost,
+          outsourcePaid,
+          outsourceRemaining,
+          outsourceCostIn,
+          outsourcePaidIn,
+          outsourceRemainingIn,
+          outsourceVendors,
+          outsourceVendorText:summarizeOutsourceVendors(outsourceVendors),
+          outsourceItems
+        };
+      });
+    }
+    function parseLedgerRecords(R){
+      if(R.length&&R[0].length)R[0][0]=String(R[0][0]||"").replace(/^\uFEFF/,"");
+      const h=hs(R);if(h<0)throw new Error("헤더를 찾지 못했습니다.");
+      ch(R[h],R[h+1]||[]);
+      const I={cat:1,corp:4,code:5,name:6,pay:7,yn:8,order:9,pm:10,status:11,client:12,split:13,cDate:14,sDate:15,eDate:17,cSup:18,cVat:19,cTot:20,issueDate:21,colDate:22,sSup:23,sVat:24,sTot:25,col:26,recv:27,r:28,note:29,cmCo:30,cmNm:31,cmDp:32,cmPh:33,cmEm:34,dmCo:35,dmNm:36,dmDp:37,dmPh:38,dmEm:39};
+      const out=[];let current=null;
+      for(const row of R.slice(h+2)){
+        const x={
+          cat:textAt(row,I.cat),corp:textAt(row,I.corp),code:textAt(row,I.code),name:textAt(row,I.name),pay:textAt(row,I.pay),
+          yn:textAt(row,I.yn),order:textAt(row,I.order),pm:textAt(row,I.pm),status:textAt(row,I.status),client:textAt(row,I.client),
+          split:textAt(row,I.split),cDate:textAt(row,I.cDate),sDate:textAt(row,I.sDate),eDate:textAt(row,I.eDate),
+          cSup:moneyAt(row,I.cSup),cVat:moneyAt(row,I.cVat),cTot:moneyAt(row,I.cTot),issueDate:textAt(row,I.issueDate),colDate:textAt(row,I.colDate),
+          sSup:moneyAt(row,I.sSup),sVat:moneyAt(row,I.sVat),sTot:moneyAt(row,I.sTot),col:moneyAt(row,I.col),recv:moneyAt(row,I.recv),rateRaw:textAt(row,I.r),
+          note:textAt(row,I.note),cmCo:textAt(row,I.cmCo),cmNm:textAt(row,I.cmNm),cmDp:textAt(row,I.cmDp),cmPh:textAt(row,I.cmPh),cmEm:textAt(row,I.cmEm),
+          dmCo:textAt(row,I.dmCo),dmNm:textAt(row,I.dmNm),dmDp:textAt(row,I.dmDp),dmPh:textAt(row,I.dmPh),dmEm:textAt(row,I.dmEm)
+        };
+        if(!x.cTot) x.cTot=x.cSup+x.cVat;
+        if(!x.sTot) x.sTot=x.sSup+x.sVat;
+        if(!x.recv) x.recv=Math.max(0,x.sTot-x.col);
+        x.rate=rate(x.rateRaw,x.col,x.sTot);
+        const isProject=!!(x.code||(x.name&&(x.cat||x.corp||x.client||x.yn||x.order||x.pm)));
+        const isPayment=!isProject&&!!(x.pay||x.name||x.issueDate||x.colDate||x.sSup||x.sVat||x.sTot||x.col||x.recv);
+        if(isProject){
+          if(!x.name&&!x.code) continue;
+          if(current) out.push(finalizeProject(current));
+          current={...x,payments:[]};
+          continue;
+        }
+        if(isPayment&&current) current.payments.push(paymentRecord(x,x.pay));
+      }
+      if(current) out.push(finalizeProject(current));
+      return out;
+    }
+    function extractLedgerTotals(rows){
+      const indexes={contract:20,collected:26,receivable:27,rate:28};
+      let summaryRow=null;
+      for(let i=(rows||[]).length-1;i>=0;i--){
+        const row=rows[i]||[];
+        const hasSummaryLabel=row.some(cell=>String(cell??"").replace(/\s+/g,"").includes("합계"));
+        if(hasSummaryLabel){summaryRow=row;break;}
+      }
+      if(!summaryRow) return null;
+      const contract=num(summaryRow[indexes.contract]);
+      const collected=num(summaryRow[indexes.collected]);
+      const receivable=num(summaryRow[indexes.receivable]);
+      const rateRaw=String(summaryRow[indexes.rate]??"").trim();
+      if(!(contract||collected||receivable||rateRaw)) return null;
+      const totalBase=collected+receivable;
+      return {contract,collected,receivable,rate:rate(rateRaw,collected,totalBase)};
+    }
+    function parseLedger(txt){
+      const rows=parseCsv(txt);
+      return {records:parseLedgerRecords(rows),totals:extractLedgerTotals(rows)};
+    }
+    function parseLedgerExcel(buf){
+      if(typeof XLSX==="undefined")throw new Error("XLSX 라이브러리를 불러오지 못했습니다.");
+      const wb=XLSX.read(buf,{type:"array",cellDates:false});
+      const outsourceMap=parseOutsourceSheets(wb);
+      const names=wb.SheetNames||[];
+      const preferredNames=names.filter(name=>String(name||"").includes("공유사업관리대장"));
+      const candidateNames=preferredNames.length?preferredNames:[...names];
+      let bestRecords=null;
+      let bestSheet="";
+      let bestScore=-1;
+      let bestTotals=null;
+      for(const name of candidateNames){
+        try{
+          const sheet=wb.Sheets[name];
+          const rows=XLSX.utils.sheet_to_json(sheet,{header:1,raw:false,defval:""});
+          const normalized=(rows||[]).map(r=>Array.isArray(r)?r.map(v=>String(v??"")):[]);
+          const records=attachOutsourceCosts(parseLedgerRecords(normalized),outsourceMap);
+          if(!records.length) continue;
+          const totals=extractLedgerTotals(normalized);
+          const bonus=String(name||"").includes("공유사업관리대장")?1000000:/사업관리대장/i.test(String(name||""))?10000:0;
+          const score=records.length+bonus;
+          if(score>bestScore){
+            bestScore=score;
+            bestRecords=records;
+            bestSheet=name;
+            bestTotals=totals;
+          }
+        }catch(_){
+          // try next sheet
+        }
+      }
+      if(!bestRecords) throw new Error("엑셀에서 사업관리대장 헤더를 찾지 못했습니다.");
+      return { records: bestRecords, sheetName: bestSheet, totals: bestTotals };
+    }
+    function decode(buf){const u=new TextDecoder("utf-8").decode(buf);let e="";try{e=new TextDecoder("euc-kr").decode(buf);}catch(_){e=u;}return score(e)>score(u)?e:u;}
+    function sumRows(rows){return rows.reduce((a,r)=>(a.c+=r.cTot||0,a.s+=r.sTot||0,a.col+=r.col||0,a.recv+=r.recv||0,a),{c:0,s:0,col:0,recv:0});}
+    function isSettledRow(r){
+      const noSales=(r.sTot||0)<=0&&(r.col||0)<=0&&(r.recv||0)<=0;
+      const statusDone=String(r.status||"").includes("완료");
+      const coopDone=String(r.yn||"").includes("업무협조")&&statusDone&&noSales;
+      return coopDone||(statusDone&&Math.round(r.recv||0)<=0&&(r.rate||0)>=100);
+    }
+    function hasActiveDashboardFilters(){
+      return !!String(E.search.value||"").trim()||FILTER_KEYS.some(key=>!!S.filters[key]);
+    }
+    function codeFilterLabel(r){return r.cat||"-";}
+    function periodFilterLabel(r){return `${d(r.sDate)} ~ ${d(r.eDate)}`;}
+    function outsourceFilterLabel(r){return r.outsourceCost?won(r.outsourceCost):"-";}
+    function amountFilterLabel(r){return won(r.cSup);}
+    function collectedFilterLabel(r){return won(r.col);}
+    function rateFilterLabel(r){return r.rate.toFixed(2)+"%";}
+    function uniqueFilterValues(rows,mapFn){
+      const seen=new Set(),out=[];
+      for(const row of rows){
+        const value=String(mapFn(row)||"").trim();
+        if(!value||seen.has(value)) continue;
+        seen.add(value);
+        out.push(value);
+      }
+      return out;
+    }
+    function filterDefinitions(){
+      return [
+        {key:"code",map:codeFilterLabel},
+        {key:"name",map:r=>r.name||"-"},
+        {key:"corp",map:r=>r.corp||"-"},
+        {key:"status",map:r=>r.status||"-"},
+        {key:"outsource",map:outsourceFilterLabel},
+        {key:"amount",map:amountFilterLabel},
+        {key:"collected",map:collectedFilterLabel},
+        {key:"rate",map:rateFilterLabel}
+      ];
+    }
+    function closeFilterMenus(){
+      Object.values(E.filterMenus).forEach(menu=>menu.classList.remove("open"));
+      Object.values(E.filterButtons).forEach(btn=>btn.classList.remove("open"));
+    }
+    function updateFilterButtons(){
+      FILTER_KEYS.forEach(key=>{
+        const btn=E.filterButtons[key];
+        if(!btn) return;
+        const active=!!S.filters[key];
+        btn.classList.toggle("active",active);
+        btn.title=active?`${btn.dataset.label}: ${S.filters[key]}`:btn.dataset.label||"";
+        const mark=btn.querySelector(".th-mark");
+        if(mark) mark.textContent=active?"•":"";
+      });
+    }
+    function renderFilterMenu(key,values){
+      const menu=E.filterMenus[key];
+      if(!menu) return;
+      const current=String(S.filters[key]||"");
+      menu.innerHTML=`<button type="button" class="th-option${!current?" active":""}" data-filter-value="">전체</button>`+values.map(v=>`<button type="button" class="th-option${current===v?" active":""}" data-filter-value="${escAttr(v)}">${esc(v)}</button>`).join("");
+    }
+    function syncColumnFilters(rows){
+      filterDefinitions().forEach(def=>{
+        const values=uniqueFilterValues(rows,def.map);
+        if(S.filters[def.key]&&!values.includes(S.filters[def.key])) delete S.filters[def.key];
+        renderFilterMenu(def.key,values);
+      });
+      updateFilterButtons();
+    }
+    function toggleFilterMenu(key){
+      const menu=E.filterMenus[key],btn=E.filterButtons[key];
+      if(!menu||!btn) return;
+      const willOpen=!menu.classList.contains("open");
+      closeFilterMenus();
+      if(willOpen){
+        menu.classList.add("open");
+        btn.classList.add("open");
+      }
+    }
+    function setFilterValue(key,value){
+      if(value) S.filters[key]=value;
+      else delete S.filters[key];
+      syncColumnFilters(S.all);
+      closeFilterMenus();
+      filter();
+    }
+    function matchesColumnFilters(r){
+      if(S.filters.code&&codeFilterLabel(r)!==S.filters.code) return false;
+      if(S.filters.name&&(r.name||"-")!==S.filters.name) return false;
+      if(S.filters.corp&&(r.corp||"-")!==S.filters.corp) return false;
+      if(S.filters.status&&(r.status||"-")!==S.filters.status) return false;
+      if(S.filters.outsource&&outsourceFilterLabel(r)!==S.filters.outsource) return false;
+      if(S.filters.amount&&amountFilterLabel(r)!==S.filters.amount) return false;
+      if(S.filters.collected&&collectedFilterLabel(r)!==S.filters.collected) return false;
+      if(S.filters.rate&&rateFilterLabel(r)!==S.filters.rate) return false;
+      return true;
+    }
+    function setText(id,v){const el=G(id);if(el)el.textContent=v||"-";}
+    function renderPaymentsHtml(payments){
+      if(!payments||!payments.length) return '<div class="pay-empty">대금 차수 정보가 없습니다.</div>';
+      return payments.map(p=>`<div class="pay-item"><div class="pay-head"><div class="pay-name">${esc(p.pay||"미입력")}</div><div style="font-size:11px;color:#64748b;font-weight:800;white-space:nowrap">${esc(p.status||"-")}</div></div><div class="pay-meta"><span>발행일 ${esc(d(p.issueDate))}</span><span>수금일 ${esc(d(p.collectDate))}</span><span>공급가액 ${esc(won(p.supply))}</span><span>수금금액 ${esc(won(p.collected))}</span></div>${p.note?`<div class="pay-note">비고: ${esc(p.note)}</div>`:""}</div>`).join("");
+    }
+    function renderOutsourcePayments(payments){
+      const list=(payments||[]).filter(payment=>payment&&(payment.label||payment.note||payment.invoiceDate||payment.paymentDate||payment.paymentEx||payment.remainingEx||payment.paymentIn||payment.remainingIn));
+      if(!list.length) return "";
+      return `<div class="out-payments">${list.map((payment,index)=>`<div class="out-payment"><div class="out-payment-head"><span>${esc(payment.label||`\uC9C0\uAE09 ${index+1}`)}</span><span>${esc(payment.paymentDate?d(payment.paymentDate):"-")}</span></div><div class="out-payment-meta"><span>\uACC4\uC0B0\uC11C\uC77C\uC790 ${esc(payment.invoiceDate?d(payment.invoiceDate):"-")}</span><span>\uC9C0\uAE09\uAE08\uC561 ${esc(payment.paymentEx?won(payment.paymentEx):"-")}</span><span>\uC794\uC5EC\uAE08\uC561 ${esc(payment.remainingEx||payment.remainingEx===0?won(payment.remainingEx):"-")}</span></div>${payment.note?`<div class="out-note">\uBE44\uACE0: ${esc(payment.note)}</div>`:""}</div>`).join("")}</div>`;
+    }
+    function countOutsourceStages(r){
+      return (r.outsourceItems||[]).reduce((sum,item)=>{
+        const stages=(item.payments||[]).filter(payment=>payment&&(payment.label||payment.note||payment.invoiceDate||payment.paymentDate||payment.paymentEx||payment.remainingEx||payment.paymentIn||payment.remainingIn));
+        return sum+(stages.length||1);
+      },0);
+    }
+    function summarizeOutsourceCounts(r){
+      const vendors=(r.outsourceVendors||[]).length;
+      const contracts=(r.outsourceItems||[]).length;
+      const stages=countOutsourceStages(r);
+      const parts=[];
+      if(vendors) parts.push(`외주처 ${vendors.toLocaleString("ko-KR")}곳`);
+      if(contracts) parts.push(`계약 ${contracts.toLocaleString("ko-KR")}건`);
+      if(stages) parts.push(`지급단계 ${stages.toLocaleString("ko-KR")}건`);
+      return parts.join(" · ")||"외주 내역 없음";
+    }
+    function renderOutsourceHtml(items){
+      if(!items||!items.length) return '<div class="pay-empty">외주 상세 정보가 없습니다.</div>';
+      return items.map(item=>{
+        const stageCount=(item.payments||[]).filter(payment=>payment&&(payment.label||payment.note||payment.invoiceDate||payment.paymentDate||payment.paymentEx||payment.remainingEx||payment.paymentIn||payment.remainingIn)).length;
+        const stageText=stageCount?`지급단계 ${stageCount.toLocaleString("ko-KR")}건`:"지급내역 없음";
+        const periodText=(d(item.startDate)==="-"&&d(item.endDate)==="-")?"-":`${d(item.startDate)} ~ ${d(item.endDate)}`;
+        return `<div class="out-item"><div class="out-head"><div><div class="out-vendor">${esc(item.vendor||"외주")}</div><div class="out-name">${esc(item.detail||"-")}</div></div><div style="font-size:11px;color:#64748b;font-weight:800;white-space:nowrap">${esc(item.progress||stageText)}</div></div><div class="out-meta"><span>계약기간 ${esc(periodText)}</span><span>계약금액 ${esc(item.contractEx?won(item.contractEx):"-")}</span><span>지급금액 ${esc(item.paidEx||item.paidEx===0?won(item.paidEx):"-")}</span><span>잔여금액 ${esc(item.remainingEx||item.remainingEx===0?won(item.remainingEx):"-")}</span><span>계산서일자 ${esc(item.invoiceDate?d(item.invoiceDate):"-")}</span><span>${esc(stageText)}</span></div>${item.note?`<div class="out-note">비고: ${esc(item.note)}</div>`:""}${renderOutsourcePayments(item.payments||[])}</div>`;
+      }).join("");
+    }
+    function renderContactCompact(label,name,company,dept,phone,email){
+      return `<div class="summary-card"><div class="summary-label">${esc(label)}</div><div style="margin-top:6px;font-size:16px;font-weight:900">${esc(name||"-")}</div><div class="summary-note">${esc([company||"-",dept||"-"].join(" · "))}</div><div class="summary-note">${esc(`전화 ${phone||"-"} / 메일 ${email||"-"}`)}</div></div>`;
+    }
+    function renderOutsourceBoard(r){
+      const items=r.outsourceItems||[];
+      if(!items.length){
+        return `<div class="ledger-block outsource"><div class="ledger-head"><div class="ledger-head-left"><div class="ledger-icon">O</div><div><div class="ledger-name">외주 계약 / 지급 현황</div><div class="ledger-sub">등록된 외주 데이터 없음</div></div></div><div class="ledger-pill">총 계약 0원</div></div><div class="ledger-empty">외주 상세 정보가 없습니다.</div></div>`;
+      }
+      return `<div class="ledger-block outsource"><div class="ledger-head"><div class="ledger-head-left"><div class="ledger-icon">O</div><div><div class="ledger-name">외주 계약 / 지급 현황</div><div class="ledger-sub">VAT 별도</div></div></div><div class="ledger-pill">총 계약 ${esc(r.outsourceCost?won(r.outsourceCost):"-")}</div></div><div class="ledger-table-wrap"><table class="ledger-table"><thead><tr><th>외주처 / 계약명</th><th>계약기간</th><th style="text-align:right">계약금액</th><th style="text-align:right">지급금액</th><th style="text-align:right">잔여금액</th><th>진행현황</th><th>비고</th></tr></thead><tbody>${items.map(item=>{const periodText=(d(item.startDate)==="-"&&d(item.endDate)==="-")?"-":`${d(item.startDate)} ~ ${d(item.endDate)}`;const noteLines=(item.payments||[]).map(payment=>{const label=String(payment.label||"").trim();const note=String(payment.note||"").trim();if(!label&&!note) return "";if(label&&note) return `${label}: ${note}`;return label||note;}).filter(Boolean);if(item.note) noteLines.unshift(item.note);return `<tr><td><span class="ledger-main">${esc(item.vendor||"외주")}</span><span class="ledger-muted">${esc(item.detail||"-")}</span></td><td><span class="ledger-main">${esc(periodText)}</span></td><td class="ledger-amount">${esc(item.contractEx?won(item.contractEx):"-")}</td><td class="ledger-amount">${esc(item.paidEx||item.paidEx===0?won(item.paidEx):"-")}</td><td class="ledger-amount">${esc(item.remainingEx||item.remainingEx===0?won(item.remainingEx):"-")}</td><td><span class="ledger-note">${esc(item.progress||"-")}</span></td><td><span class="ledger-note">${esc(noteLines.join(" / ")||"-")}</span></td></tr>`;}).join("")}</tbody></table></div></div>`;
+    }
+    function renderCollectionBoard(r){
+      const payments=r.payments&&r.payments.length?r.payments:[{pay:r.pay||"-",issueDate:r.issueDate||"",collectDate:r.collectDateSummary||r.colDate||"",supply:r.sSup||0,collected:r.col||0,receivable:r.recv||Math.max(0,(r.sTot||0)-(r.col||0)),rate:r.rate||0,note:r.note||"",status:r.status||"-"}];
+      return `<div class="ledger-block collect"><div class="ledger-head"><div class="ledger-head-left"><div class="ledger-icon">C</div><div><div class="ledger-name">수금 및 기성 현황</div><div class="ledger-sub">VAT 별도</div></div></div><div class="ledger-pill">총 수금 ${esc(won(r.col))}</div></div><div class="ledger-table-wrap"><table class="ledger-table"><thead><tr><th>발행 / 수금일</th><th>구분</th><th style="text-align:right">공급가액</th><th style="text-align:right">수금금액</th><th style="text-align:right">미수금액</th><th style="text-align:right">수금율</th><th>비고</th></tr></thead><tbody>${payments.map(payment=>{const dateParts=[payment.issueDate?`발행 ${d(payment.issueDate)}`:"",payment.collectDate?`수금 ${d(payment.collectDate)}`:""].filter(Boolean);const noteParts=[];if(payment.status) noteParts.push(payment.status);if(payment.note) noteParts.push(payment.note);return `<tr><td><span class="ledger-main">${esc(dateParts[0]||"-")}</span><span class="ledger-muted">${esc(dateParts[1]||"수금일 없음")}</span></td><td><span class="ledger-main">${esc(payment.pay||"미입력")}</span></td><td class="ledger-amount">${esc(won(payment.supply||0))}</td><td class="ledger-amount">${esc(won(payment.collected||0))}</td><td class="ledger-amount">${esc(won(payment.receivable||0))}</td><td class="ledger-amount">${esc(((payment.rate||0).toFixed?payment.rate.toFixed(2):Number(payment.rate||0).toFixed(2))+"%")}</td><td><span class="ledger-note">${esc(noteParts.join(" / ")||"-")}</span></td></tr>`;}).join("")}</tbody></table></div></div>`;
+    }
+    function renderProjectInline(r){
+      const payments=r.payments||[];
+      const latestCollect=d(r.collectDateSummary||r.colDate);
+      const collectCountText=payments.length?`차수 ${payments.length.toLocaleString("ko-KR")}건`:"수금 내역 없음";
+      const outsourceCountText=summarizeOutsourceCounts(r);
+      const hasOutsource=(r.outsourceItems||[]).length>0||(r.outsourceCost||0)>0||(r.outsourcePaid||0)>0||(r.outsourceRemaining||0)>0;
+      const summaryCards=[
+        `<div class="summary-card"><div class="summary-label">계약금</div><div class="summary-value">${esc(won(r.cSup))}</div><div class="summary-note">VAT 별도</div></div>`,
+        `<div class="summary-card"><div class="summary-label">수금액</div><div class="summary-value">${esc(won(r.col))}</div><div class="summary-note">${esc(latestCollect==="-"?"수금일 없음":`최종 수금일 ${latestCollect}`)}</div></div>`,
+        `<div class="summary-card"><div class="summary-label">수금율</div><div class="summary-value">${esc(r.rate.toFixed(2)+"%")}</div><div class="summary-note">${esc(collectCountText)}</div></div>`
+      ].filter(Boolean).join("");
+      const bottomNotes=[
+        `<div class="summary-note">미수금액 ${esc(won(r.recv))}</div>`
+      ].join("");
+      const boards=[
+        hasOutsource?renderOutsourceBoard(r):"",
+        renderCollectionBoard(r)
+      ].filter(Boolean).join("");
+      return `<div class="inline-panel"><div class="project-head"><div class="inline-card"><div class="project-meta-grid"><div class="kv"><div class="kvk">계약법인</div><div class="kvv">${esc(r.corp||"-")}</div></div><div class="kv"><div class="kvk">발주처</div><div class="kvv">${esc(r.client||"-")}</div></div><div class="kv"><div class="kvk">발주방법</div><div class="kvv">${esc(r.order||"-")}</div></div><div class="kv"><div class="kvk">PM</div><div class="kvv">${esc(r.pm||"-")}</div></div></div><div style="display:grid;grid-template-columns:1fr 1fr;gap:8px;margin-top:10px">${renderContactCompact("계약 / 청구 담당자",r.cmNm,r.cmCo,r.cmDp,r.cmPh,r.cmEm)}${renderContactCompact("부서 담당자",r.dmNm,r.dmCo,r.dmDp,r.dmPh,r.dmEm)}</div></div><div class="inline-card"><div class="summary-grid">${summaryCards}</div><div style="margin-top:10px" class="progress"><div class="bar" style="width:${Math.max(0,Math.min(100,r.rate||0))}%"></div></div><div style="display:flex;justify-content:space-between;gap:10px;margin-top:10px">${bottomNotes}</div></div></div><div class="ledger-stack">${boards}</div></div>`;
+    }
+    function closeAllModals(){
+      E.collectModal.classList.remove("show");
+      E.outsourceModal.classList.remove("show");
+    }
+    function toggleInlineDetail(r){
+      const key=rowKey(r);
+      S.expanded.key=S.expanded.key===key?"":key;
+      render();
+    }
+    function openCollectionModal(r){
+      setText("mCat",r.cat||"미분류");G("mCat").classList.toggle("ok",(r.status||"").includes("완료"));setText("mTitle",r.name||"-");setText("mSub","Project Code: "+(r.code||"-")+" · 계약법인: "+(r.corp||"-"));
+      setText("mClient",r.client||"-");setText("mOrder",r.order||"-");setText("mSplit",r.split||"-");setText("mStartDate",d(r.sDate));setText("mEndDate",d(r.eDate));setText("mPayType",r.pay||"-");G("mPayItems").innerHTML=renderPaymentsHtml(r.payments||[]);
+      setText("mContractTotal",won(r.cTot));setText("mContractSupply","공급가액: "+won(r.cSup));setText("mCollected",won(r.col));setText("mCollectDate",(r.payments&&r.payments.length>1?"최근 수금일: ":"수금일: ")+d(r.collectDateSummary||r.colDate));setText("mRate",r.rate.toFixed(2)+"%");setText("mReceivable",won(r.recv));G("mRateBar").style.width=Math.max(0,Math.min(100,r.rate||0))+"%";
+      setText("mCmName",r.cmNm||"-");setText("mCmOrg",(r.cmCo||"-")+" · "+(r.cmDp||"-"));setText("mCmPhone","전화: "+(r.cmPh||"-"));setText("mCmEmail","메일: "+(r.cmEm||"-"));
+      setText("mDmName",r.dmNm||"-");setText("mDmOrg",(r.dmCo||"-")+" · "+(r.dmDp||"-"));setText("mDmPhone","전화: "+(r.dmPh||"-"));setText("mDmEmail","메일: "+(r.dmEm||"-"));
+      closeAllModals();
+      E.collectModal.classList.add("show");
+    }
+    function openOutsourceModal(r){
+      setText("oTitle",r.name||"-");
+      setText("oSub","Project Code: "+(r.code||"-")+" · PM: "+(r.pm||"-"));
+      setText("oCorp",r.corp||"-");
+      setText("oClient",r.client||"-");
+      setText("oVendors",r.outsourceVendorText||"-");
+      setText("oTotal",r.outsourceCost?won(r.outsourceCost):"-");
+      setText("oCount",(r.outsourceItems||[]).length?`${(r.outsourceItems||[]).length.toLocaleString("ko-KR")}건`:"0건");
+      setText("oPeriod",r.periodText||"-");
+      setText("oTotalHero",r.outsourceCost?won(r.outsourceCost):"-");
+      setText("oTotalHint",(r.outsourceItems||[]).length?"시트별 외주 상세 내역 합산":"외주 상세 정보가 없습니다.");
+      G("oItems").innerHTML=renderOutsourceHtml(r.outsourceItems||[]);
+      closeAllModals();
+      E.outsourceModal.classList.add("show");
+    }
+    function outsourceSummaryText(r){
+      const contracts=(r.outsourceItems||[]).length;
+      const stages=countOutsourceStages(r);
+      const parts=[];
+      if(contracts) parts.push(`계약 ${contracts.toLocaleString("ko-KR")}건`);
+      if(stages) parts.push(`지급단계 ${stages.toLocaleString("ko-KR")}건`);
+      if(parts.length) return parts.join(" · ");
+      return "-";
+    }
+    function render(){
+      const rows=S.rows,t=sumRows(rows),viewRows=rows.slice().sort((a,b)=>{const as=isSettledRow(a),bs=isSettledRow(b);if(as!==bs)return as?1:-1;return (b.recv||0)-(a.recv||0);});
+      const useSheetTotals=!!(S.totals&&!hasActiveDashboardFilters());
+      const totalContract=useSheetTotals?S.totals.contract:t.c;
+      const totalCollected=useSheetTotals?S.totals.collected:t.col;
+      const totalReceivable=useSheetTotals?S.totals.receivable:t.recv;
+      const totalRate=useSheetTotals?S.totals.rate:rate("",totalCollected,totalCollected+totalReceivable);
+      S.viewRows=viewRows;
+      E.cards.innerHTML=[["총 프로젝트수",rows.length.toLocaleString("ko-KR")+" 건"],["총 계약금",won(totalContract)],["총 수금금액",won(totalCollected)],["총 미수금액",won(totalReceivable)],["총 수금율",totalRate.toFixed(2)+"%"]].map(c=>`<div class="card"><div class="k">${esc(c[0])}</div><div class="v">${esc(c[1])}</div></div>`).join("");
+      E.tbody.innerHTML=viewRows.map((r,i)=>{
+        const key=rowKey(r);
+        const detailOpen=S.expanded.key===key;
+        const detailHtml=detailOpen?renderProjectInline(r):"";
+        return `<tr data-i="${i}" class="${isSettledRow(r)?"settled":""}"><td><div class="badge">${esc(r.cat||"-")}</div><div class="subline">ID: ${esc(r.code||"-")}</div></td><td><div class="name">${esc(r.name||"-")}</div><div class="subline">${esc(r.periodText||"-")}</div></td><td><div>${esc(r.corp||"-")}</div></td><td><div class="badge ${(r.status||"").includes("완료")?"ok":""}">${esc(r.status||"-")}</div><div class="subline">${esc(r.yn||"-")}</div></td><td class="num"><strong>${esc(r.outsourceCost?won(r.outsourceCost):"-")}</strong></td><td class="num"><strong>${esc(won(r.cSup))}</strong></td><td class="num"><strong>${esc(won(r.col))}</strong></td><td class="num"><strong style="color:${isSettledRow(r)?"#94a3b8":"#2563eb"}">${esc(r.rate.toFixed(2)+"%")}</strong></td></tr>${detailHtml?`<tr class="detail-row"><td class="detail-cell" colspan="8">${detailHtml}</td></tr>`:""}`;
+      }).join("");
+      E.empty.style.display=rows.length?"none":"block";
+      const settledCount=S.all.filter(isSettledRow).length;
+      E.status.textContent=S.all.length?`로드 완료: ${S.all.length.toLocaleString("ko-KR")}건${S.file?` · 파일: ${S.file}`:""}${settledCount?` · 완납 ${settledCount.toLocaleString("ko-KR")}건 하단 정렬`:""}`:"CSV/XLSX 파일을 업로드하면 데이터가 표시됩니다.";
+    }
+    function filter(){const q=String(E.search.value||"").trim().toLowerCase();const searched=!q?S.all.slice():S.all.filter(r=>[r.code,r.name,r.client,r.pm,r.status,r.cat,r.corp,r.pay,(r.payments||[]).map(p=>p.pay).join(" "),r.periodText,r.outsourceVendorText,(r.outsourceItems||[]).map(item=>[item.vendor,item.detail,item.progress,item.note,(item.payments||[]).map(payment=>[payment.label,payment.note,payment.invoiceDate,payment.paymentDate].join(" ")).join(" ")].join(" ")).join(" "),outsourceFilterLabel(r),amountFilterLabel(r),collectedFilterLabel(r)].join(" ").toLowerCase().includes(q));S.rows=searched.filter(matchesColumnFilters);render();}
+    function applyParsedLedgerResult(fileName,parsed,sheetName){
+      S.all=parsed.records;
+      S.totals=parsed.totals||null;
+      S.file=(fileName||"")+(sheetName?` [${sheetName}]`:"");
+      syncColumnFilters(S.all);
+      filter();
+    }
+    async function loadLedgerFile(buffer,fileName){
+      const isExcel=/\.(xlsx|xls)$/i.test(String(fileName||""));
+      if(isExcel){
+        const parsed=parseLedgerExcel(buffer);
+        applyParsedLedgerResult(fileName,parsed,parsed.sheetName||"");
+        return;
+      }
+      const parsed=parseLedger(decode(buffer));
+      applyParsedLedgerResult(fileName,parsed,"");
+    }
+    E.btnUpload.addEventListener("click",()=>E.file.click());
+    E.file.addEventListener("change",async e=>{
+      const f=e.target.files&&e.target.files[0];
+      try{
+        if(f){
+          const buf=await f.arrayBuffer();
+          await loadLedgerFile(buf,f.name||"");
+        }
+      }catch(err){
+        S.all=[];S.rows=[];S.totals=null;syncColumnFilters([]);closeAllModals();render();E.status.textContent="업로드 실패: "+(err&&err.message?err.message:String(err));
+      }
+      e.target.value="";
+    });
+    E.search.addEventListener("input",filter);
+    Object.values(E.filterButtons).forEach(btn=>btn.addEventListener("click",e=>{e.stopPropagation();toggleFilterMenu(btn.dataset.filter);}));
+    Object.values(E.filterMenus).forEach(menu=>menu.addEventListener("click",e=>{
+      e.stopPropagation();
+      const option=e.target&&e.target.closest?e.target.closest("button[data-filter-value]"):null;
+      if(!option) return;
+      setFilterValue(menu.dataset.filter,option.getAttribute("data-filter-value")||"");
+    }));
+    E.tbody.addEventListener("click",e=>{
+      const rowEl=e.target&&e.target.closest?e.target.closest("tr[data-i]"):null;
+      if(!rowEl) return;
+      const r=S.viewRows[parseInt(rowEl.getAttribute("data-i"),10)];
+      if(!r) return;
+      toggleInlineDetail(r);
+    });
+    E.btnCollectClose.addEventListener("click",closeAllModals);
+    E.btnOutsourceClose.addEventListener("click",closeAllModals);
+    E.collectModal.addEventListener("click",e=>{if(e.target===E.collectModal)closeAllModals();});
+    E.outsourceModal.addEventListener("click",e=>{if(e.target===E.outsourceModal)closeAllModals();});
+    document.addEventListener("click",e=>{if(!(e.target&&e.target.closest&&e.target.closest(".th-head")))closeFilterMenus();});
+    document.addEventListener("keydown",e=>{if(e.key==="Escape"){closeFilterMenus();closeAllModals();}});
+    window.addEventListener("message",async e=>{
+      const data=e.data||{};
+      if(data.source==="total-control"&&data.type==="embedded-host") E.btnUpload.style.display="none";
+      if(data.source!=="total-upload"||data.type!=="business") return;
+      try{
+        const buffer=data.buffer instanceof ArrayBuffer?data.buffer:(data.buffer&&data.buffer.buffer instanceof ArrayBuffer?data.buffer.buffer:null);
+        if(!buffer) throw new Error("업로드 데이터가 비어 있습니다.");
+        await loadLedgerFile(buffer,data.fileName||"사업관리대장.xlsx");
+      }catch(err){
+        S.all=[];S.rows=[];S.totals=null;syncColumnFilters([]);closeAllModals();render();E.status.textContent="업로드 실패: "+(err&&err.message?err.message:String(err));
+      }
+    });
+    syncColumnFilters([]);
+    render();
+  </script>
+<script src="/integrations/ledger-assets/ledger-override.js?v=20260401-03"></script></body>
+</html>

incoming-files/served/ledger/ledger-override.css

@@ -0,0 +1,328 @@
+html,
+body {
+  margin: 0;
+  padding: 0;
+}
+
+body.mh-business-theme {
+  overflow-x: hidden;
+  background:
+    radial-gradient(circle at top left, rgba(214, 138, 58, 0.16), transparent 24%),
+    radial-gradient(circle at top right, rgba(47, 153, 115, 0.10), transparent 20%),
+    linear-gradient(180deg, #f6efe6 0%, #f1eadf 100%);
+}
+
+body.mh-business-theme .wrap {
+  width: min(100%, 2000px);
+  max-width: 2000px;
+  margin: 0 auto;
+  padding: 18px 18px 26px;
+  box-sizing: border-box;
+}
+
+body.mh-business-theme .top,
+body.mh-business-theme .status {
+  display: none !important;
+}
+
+body.mh-business-theme .cards {
+  display: grid;
+  grid-template-columns: repeat(12, minmax(0, 1fr));
+  gap: 14px;
+  margin: 0 0 16px;
+}
+
+body.mh-business-theme .business-shell {
+  width: 100%;
+  box-sizing: border-box;
+  margin-top: 2px;
+  padding: 18px;
+  border-radius: 32px;
+  background:
+    radial-gradient(circle at 16% 14%, rgba(255,255,255,0.05), transparent 18%),
+    radial-gradient(circle at 88% 8%, rgba(255,255,255,0.04), transparent 16%),
+    linear-gradient(145deg, #0b352b 0%, #174e41 52%, #245f50 100%);
+  box-shadow: 0 26px 54px rgba(15, 58, 47, 0.16);
+  border: 1px solid rgba(255,255,255,0.08);
+}
+
+body.mh-business-theme .cards-toolbar {
+  grid-column: 1 / -1;
+  display: flex;
+  flex-direction: column;
+  gap: 14px;
+  padding: 10px 0 2px;
+}
+
+body.mh-business-theme .cards-toolbar-row {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  flex-wrap: wrap;
+}
+
+body.mh-business-theme .cards-toolbar-search {
+  margin-left: auto;
+  display: flex;
+  align-items: center;
+  min-width: min(360px, 100%);
+  flex: 1 1 320px;
+  max-width: 520px;
+}
+
+body.mh-business-theme .cards-toolbar-search .search {
+  width: 100%;
+  min-width: 0;
+  border-radius: 999px;
+  border: 1px solid rgba(255,255,255,0.12);
+  background: rgba(255,255,255,0.10);
+  color: #f4efe6;
+  padding: 14px 18px;
+  font-size: 14px;
+  font-weight: 800;
+  box-shadow: inset 0 1px 0 rgba(255,255,255,0.04);
+}
+
+body.mh-business-theme .cards-toolbar-search .search::placeholder {
+  color: rgba(244, 239, 230, 0.74);
+}
+
+body.mh-business-theme #btnUpload {
+  display: none !important;
+}
+
+body.mh-business-theme .cards-toolbar-metrics {
+  display: grid;
+  grid-template-columns: repeat(3, minmax(0, 1fr));
+  gap: 14px;
+}
+
+body.mh-business-theme .summary-year-chip {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  min-width: 60px;
+  padding: 10px 16px;
+  border-radius: 999px;
+  border: 1px solid rgba(255,255,255,0.14);
+  background: rgba(255,255,255,0.08);
+  color: #f4efe6;
+  font-size: 12px;
+  font-weight: 900;
+  cursor: pointer;
+}
+
+body.mh-business-theme .summary-year-chip.active {
+  background: linear-gradient(180deg, #fff8ee 0%, #f2dec0 100%);
+  color: #0a2a22;
+  border-color: rgba(242, 196, 132, 0.58);
+  box-shadow: 0 12px 28px rgba(10, 42, 34, 0.18);
+}
+
+body.mh-business-theme .summary-filter-chip {
+  display: flex;
+  flex-direction: column;
+  align-items: center;
+  justify-content: center;
+  gap: 6px;
+  width: 100%;
+  min-height: 98px;
+  padding: 18px 22px;
+  border-radius: 999px;
+  border: 1px solid rgba(255,255,255,0.14);
+  background: linear-gradient(180deg, rgba(255,255,255,0.10) 0%, rgba(255,255,255,0.07) 100%);
+  color: #f4efe6;
+  box-shadow: inset 0 1px 0 rgba(255,255,255,0.04), 0 16px 30px rgba(7, 28, 22, 0.14);
+  cursor: pointer;
+  text-align: center;
+}
+
+body.mh-business-theme .summary-filter-chip.active {
+  background: linear-gradient(180deg, #fff8ee 0%, #f2dec0 100%);
+  color: #0a2a22;
+  border-color: rgba(242, 196, 132, 0.58);
+}
+
+body.mh-business-theme .summary-filter-chip .label {
+  color: rgba(244, 239, 230, 0.78);
+  font-size: 13px;
+  font-weight: 900;
+}
+
+body.mh-business-theme .summary-filter-chip.active .label {
+  color: rgba(10, 42, 34, 0.78);
+}
+
+body.mh-business-theme .summary-filter-chip .count {
+  color: #fff7e6;
+  font-size: 32px;
+  line-height: 1;
+  font-weight: 900;
+}
+
+body.mh-business-theme .summary-filter-chip.active .count {
+  color: #b86b1f;
+}
+
+body.mh-business-theme .summary-filter-chip .meta {
+  color: #f2c484;
+  font-size: 11px;
+  font-weight: 800;
+  text-align: center;
+}
+
+body.mh-business-theme .summary-filter-chip.active .meta {
+  color: #7c5a20;
+}
+
+body.mh-business-theme .card {
+  grid-column: span 2;
+  min-height: 110px;
+  border-radius: 24px;
+  border: 1px solid rgba(217, 197, 168, 0.55);
+  background: linear-gradient(180deg, rgba(255,250,243,0.96) 0%, rgba(248,242,232,0.96) 100%);
+  padding: 18px 20px;
+  box-shadow: 0 18px 32px rgba(15, 58, 47, 0.08);
+}
+
+body.mh-business-theme .card.management {
+  grid-column: span 2;
+}
+
+body.mh-business-theme .card .k {
+  color: #5b6d63;
+  font-size: 12px;
+  font-weight: 900;
+}
+
+body.mh-business-theme .card .v {
+  margin-top: 8px;
+  color: #17392f;
+  font-size: 30px;
+  font-weight: 900;
+}
+
+body.mh-business-theme .card .n {
+  margin-top: 8px;
+  color: #7b6953;
+  font-size: 11px;
+  font-weight: 700;
+}
+
+body.mh-business-theme .panel {
+  border-radius: 28px;
+  border: 1px solid rgba(217, 197, 168, 0.55);
+  box-shadow: 0 18px 32px rgba(15, 58, 47, 0.08);
+}
+
+body.mh-business-theme .table-wrap {
+  width: 100%;
+  max-width: 100%;
+  border-radius: 28px;
+  overflow-x: hidden !important;
+}
+
+body.mh-business-theme .table-vat-note {
+  display: none !important;
+}
+
+body.mh-business-theme table {
+  width: 100% !important;
+  min-width: 0 !important;
+  table-layout: fixed;
+  background: rgba(255, 250, 243, 0.96);
+}
+
+body.mh-business-theme thead th {
+  background: #0f352b;
+  color: #fff5e6;
+  border-right: 1px solid rgba(242, 196, 132, 0.2);
+}
+
+body.mh-business-theme tbody td {
+  background: rgba(255, 250, 243, 0.96);
+}
+
+body.mh-business-theme .group-row td {
+  padding: 12px 14px 10px;
+  background: linear-gradient(180deg, rgba(255, 248, 238, 0.98) 0%, rgba(242, 222, 192, 0.78) 100%);
+  border-top: 1px solid rgba(214, 138, 58, 0.26);
+  border-bottom: 1px solid rgba(217, 197, 168, 0.54);
+}
+
+body.mh-business-theme .group-chip {
+  display: inline-flex;
+  align-items: center;
+  gap: 8px;
+  padding: 6px 12px;
+  border-radius: 999px;
+  background: rgba(255, 250, 243, 0.98);
+  border: 1px solid rgba(214, 138, 58, 0.3);
+  color: #17392f;
+  font-size: 12px;
+  font-weight: 900;
+  box-shadow: 0 8px 18px rgba(15, 58, 47, 0.08);
+  cursor: pointer;
+}
+
+body.mh-business-theme .group-chip .group-toggle {
+  margin-left: 4px;
+  width: 22px;
+  height: 22px;
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  border-radius: 999px;
+  background: rgba(242, 196, 132, 0.18);
+  color: #b66e22;
+  font-size: 14px;
+  line-height: 1;
+}
+
+body.mh-business-theme .project-link {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 0;
+  border: 0;
+  background: none;
+  color: #17392f;
+  font: inherit;
+  font-weight: 900;
+  text-align: left;
+  cursor: pointer;
+}
+
+body.mh-business-theme .project-link:hover {
+  color: #0f6a55;
+}
+
+@media (max-width: 1280px) {
+  body.mh-business-theme .cards-toolbar-metrics {
+    grid-template-columns: 1fr;
+  }
+
+  body.mh-business-theme .card {
+    grid-column: span 4;
+  }
+}
+
+@media (max-width: 880px) {
+  body.mh-business-theme .wrap {
+    padding: 12px 12px 20px;
+  }
+
+  body.mh-business-theme .cards {
+    grid-template-columns: 1fr;
+  }
+
+  body.mh-business-theme .card {
+    grid-column: auto;
+  }
+
+  body.mh-business-theme .cards-toolbar-search {
+    margin-left: 0;
+    max-width: none;
+    flex-basis: 100%;
+  }
+}

incoming-files/served/ledger/ledger-override.js

@@ -0,0 +1,498 @@
+(function () {
+  window.__mhLedgerEnhancementLoaded = false;
+  if (typeof S === "undefined" || typeof E === "undefined" || typeof render !== "function") return;
+  window.__mhLedgerEnhancementLoaded = true;
+  if (!S.dashboard) S.dashboard = { year: "", section: "active" };
+  if (!S.collapsedGroups) S.collapsedGroups = {};
+
+  function bgToday() {
+    var now = new Date();
+    return new Date(now.getFullYear(), now.getMonth(), now.getDate());
+  }
+
+  function bgParseDate(value) {
+    var text = String(value || "").trim();
+    if (!text) return null;
+    var match = text.match(/(20\d{2})\D?(\d{1,2})\D?(\d{1,2})/);
+    if (match) {
+      var parsed = new Date(Number(match[1]), Number(match[2]) - 1, Number(match[3]));
+      return isNaN(parsed.getTime()) ? null : parsed;
+    }
+    var fallback = new Date(text);
+    if (isNaN(fallback.getTime())) return null;
+    return new Date(fallback.getFullYear(), fallback.getMonth(), fallback.getDate());
+  }
+
+  function bgYearFromText(value) {
+    var match = String(value || "").trim().match(/(20\d{2})/);
+    return match ? match[1] : "";
+  }
+
+  function bgStartYear(row) {
+    return bgYearFromText(row && row.sDate);
+  }
+
+  function bgEndYear(row) {
+    return bgYearFromText(row && row.eDate);
+  }
+
+  function bgDisplayYear(row) {
+    var start = bgStartYear(row);
+    if (start) return start;
+    var contractMatch = String((row && row.cDate) || "").trim().match(/(20\d{2})/);
+    if (contractMatch) return contractMatch[1];
+    var nameMatch = String((row && row.name) || "").trim().match(/^(20\d{2})/);
+    if (nameMatch) return nameMatch[1];
+    return bgEndYear(row) || "미지정";
+  }
+
+  function bgCompletionYear(row) {
+    return bgEndYear(row) || bgDisplayYear(row);
+  }
+
+  function bgDateOrYearStart(row) {
+    var yearText = bgDisplayYear(row);
+    return bgParseDate(row && row.sDate) || bgParseDate(row && row.cDate) || (/^20\d{2}$/.test(yearText) ? new Date(Number(yearText), 0, 1) : null);
+  }
+
+  function bgDateOrYearEnd(row) {
+    var completionYear = bgCompletionYear(row);
+    return bgParseDate(row && row.eDate) || (/^20\d{2}$/.test(completionYear) ? new Date(Number(completionYear), 11, 31) : null);
+  }
+
+  function bgYearCutoff(year) {
+    var targetYear = Number(year || 0);
+    if (!targetYear) return null;
+    var today = bgToday();
+    if (targetYear < today.getFullYear()) return new Date(targetYear, 11, 31);
+    if (targetYear === today.getFullYear()) return today;
+    return null;
+  }
+
+  function bgYearStartDate(year) {
+    var targetYear = Number(year || 0);
+    return targetYear ? new Date(targetYear, 0, 1) : null;
+  }
+
+  function bgActiveInYear(row, year) {
+    var cutoff = bgYearCutoff(year);
+    var yearStart = bgYearStartDate(year);
+    var startDate = bgDateOrYearStart(row);
+    var endDate = bgDateOrYearEnd(row);
+    if (!(cutoff && yearStart && startDate)) return false;
+    if (startDate > cutoff) return false;
+    if (endDate && endDate < yearStart) return false;
+    return !(endDate && endDate <= cutoff);
+  }
+
+  function bgStartedInYear(row, year) {
+    var cutoff = bgYearCutoff(year);
+    var startDate = bgDateOrYearStart(row);
+    if (!(cutoff && startDate)) return false;
+    return startDate.getFullYear() === Number(year || 0) && startDate <= cutoff;
+  }
+
+  function bgCompletedInYear(row, year) {
+    var cutoff = bgYearCutoff(year);
+    var endDate = bgDateOrYearEnd(row);
+    if (!(cutoff && endDate)) return false;
+    return endDate.getFullYear() === Number(year || 0) && endDate <= cutoff;
+  }
+
+  function bgYearRange(row) {
+    var years = [];
+    var startYear = Number(bgDisplayYear(row) || 0);
+    var endYear = Number(bgCompletionYear(row) || 0);
+    if (startYear && endYear && endYear >= startYear) {
+      for (var year = startYear; year <= endYear; year += 1) years.push(String(year));
+    } else if (startYear) {
+      years.push(String(startYear));
+    }
+    return years;
+  }
+
+  function bgYears(rows) {
+    var currentYear = new Date().getFullYear();
+    var years = Array.from(new Set((Array.isArray(rows) ? rows : []).flatMap(bgYearRange).filter(function (year) {
+      return /^20\d{2}$/.test(year);
+    }))).sort(function (a, b) {
+      return Number(b) - Number(a);
+    });
+    years = years.filter(function (year) {
+      var numericYear = Number(year);
+      return numericYear >= 2018 && numericYear <= currentYear;
+    });
+    return years.length ? years : [String(currentYear)];
+  }
+
+  function bgEnsureYear(rows) {
+    var years = bgYears(rows);
+    if (!years.includes(S.dashboard.year)) S.dashboard.year = years[0];
+    return years;
+  }
+
+  function bgTotals(targetRows) {
+    return (Array.isArray(targetRows) ? targetRows : []).reduce(function (acc, row) {
+      acc.c += Number((row && row.cSup) || 0);
+      acc.col += Number((row && row.col) || 0);
+      acc.recv += Number((row && row.recv) || 0);
+      return acc;
+    }, { c: 0, col: 0, recv: 0 });
+  }
+
+  function isSupportServiceRow(row) {
+    var category = String((row && row.cat) || "").trim();
+    return category.indexOf("경영지원") >= 0 || category.indexOf("서비스") >= 0;
+  }
+
+  function isBaronProjectRow(row) {
+    var category = String((row && row.cat) || "").trim();
+    if (category.indexOf("바론") < 0) return false;
+    if (isSupportServiceRow(row)) return false;
+    return true;
+  }
+
+  function bgSummarize(rows, selectedYear) {
+    var items = Array.isArray(rows) ? rows : [];
+    var targetYear = selectedYear || bgEnsureYear(items)[0];
+    var activeRows = items.filter(function (row) { return bgActiveInYear(row, targetYear); });
+    var newProjectRows = items.filter(function (row) { return bgStartedInYear(row, targetYear); });
+    var completedRows = items.filter(function (row) { return bgCompletedInYear(row, targetYear); });
+    var managementRows = newProjectRows.filter(isSupportServiceRow);
+    return {
+      targetYear: targetYear,
+      activeRows: activeRows,
+      newProjectRows: newProjectRows,
+      completedRows: completedRows,
+      managementRows: managementRows,
+      managementTotals: bgTotals(managementRows)
+    };
+  }
+
+  function bgMatches(row) {
+    var section = S.dashboard.section || "active";
+    var selectedYear = S.dashboard.year || bgEnsureYear(S.all)[0];
+    if (section === "new") return bgStartedInYear(row, selectedYear);
+    if (section === "completed") return bgCompletedInYear(row, selectedYear);
+    return bgActiveInYear(row, selectedYear);
+  }
+
+  function normalizeStatusLabel(status) {
+    var value = String(status || "").trim();
+    if (!value) return "-";
+    if (value.indexOf("진행") >= 0) return "과업 진행중";
+    return value;
+  }
+
+  function formatSplitPercent(split) {
+    var numeric = parseFloat(String(split || "").replace(/[^0-9.\-]/g, ""));
+    if (!Number.isFinite(numeric) || numeric === 0) return "분담율 -%";
+    return "분담율 " + numeric.toFixed(2) + "%";
+  }
+
+  function projectYear(row) {
+    var start = String((row && row.sDate) || "").trim();
+    var startMatch = start.match(/(20\d{2})/);
+    if (startMatch) return startMatch[1];
+    var name = String((row && row.name) || "").trim();
+    var nameMatch = name.match(/^(20\d{2})/);
+    if (nameMatch) return nameMatch[1];
+    var end = String((row && row.eDate) || "").trim();
+    var endMatch = end.match(/(20\d{2})/);
+    if (endMatch) return endMatch[1];
+    return "미지정";
+  }
+
+  function groupSortRank(row) {
+    var selectedYear = Number((S.dashboard && S.dashboard.year) || projectYear(row) || 0);
+    var startYear = Number(projectYear(row) || 0);
+    if (typeof bgCompletedInYear === "function" && bgCompletedInYear(row, String(selectedYear))) return 9999;
+    if (!startYear) return 9998;
+    return startYear;
+  }
+
+  function tableGroupLabel(row) {
+    var startYear = projectYear(row);
+    if (/^20\d{2}$/.test(startYear)) return startYear + "년";
+    return "미지정";
+  }
+
+  function renderLedgerTable() {
+    var table = document.querySelector(".panel table");
+    if (!table || !E.tbody) return;
+    var thead = table.querySelector("thead");
+    if (thead) {
+      thead.innerHTML = '<tr>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="cat" data-label="구분"><span class="th-title">구분</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterCatMenu" class="th-menu" data-filter="cat"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="code" data-label="사업코드"><span class="th-title">사업코드</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterCodeMenu" class="th-menu" data-filter="code"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="name" data-label="사업명(계약명)"><span class="th-title">사업명(계약명)</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterNameMenu" class="th-menu" data-filter="name"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="client" data-label="발주처(계약처)"><span class="th-title">발주처(계약처)</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterClientMenu" class="th-menu" data-filter="client"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="order" data-label="발주방법"><span class="th-title">발주방법</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterOrderMenu" class="th-menu" data-filter="order"></div></div></th>'
+        + '<th><div class="th-head"><button type="button" class="th-trigger" data-filter="status" data-label="진행상태"><span class="th-title">진행상태</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterStatusMenu" class="th-menu" data-filter="status"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="amount" data-label="계약금"><span class="th-title">계약금</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterAmountMenu" class="th-menu" data-filter="amount"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="outsource" data-label="외주비"><span class="th-title">외주비</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterOutsourceMenu" class="th-menu" data-filter="outsource"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="receivable" data-label="미수금"><span class="th-title">미수금</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterReceivableMenu" class="th-menu" data-filter="receivable"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="collected" data-label="수금액"><span class="th-title">수금액</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterCollectedMenu" class="th-menu" data-filter="collected"></div></div></th>'
+        + '<th class="num"><div class="th-head end"><button type="button" class="th-trigger" data-filter="rate" data-label="수금률"><span class="th-title">수금률</span><span class="th-mark"></span><span class="th-caret">▼</span></button><div id="filterRateMenu" class="th-menu" data-filter="rate"></div></div></th>'
+        + "</tr>";
+    }
+    var rows = (Array.isArray(S.viewRows) ? S.viewRows : []).slice().sort(function (a, b) {
+      var ar = groupSortRank(a);
+      var br = groupSortRank(b);
+      if (ar !== br) return ar - br;
+      return Number(b.recv || 0) - Number(a.recv || 0);
+    });
+    S.viewRows = rows;
+    var lastGroupLabel = "";
+    E.tbody.innerHTML = rows.map(function (r) {
+      var groupLabel = tableGroupLabel(r);
+      var isCollapsed = !!S.collapsedGroups[groupLabel];
+      var groupRow = "";
+      if (groupLabel !== lastGroupLabel) {
+        groupRow = '<tr class="group-row"><td colspan="11"><button type="button" class="group-chip" data-group-label="' + escAttr(groupLabel) + '"><span>' + esc(groupLabel) + '</span><span class="group-toggle" aria-hidden="true">' + (isCollapsed ? "＋" : "－") + "</span></button></td></tr>";
+        lastGroupLabel = groupLabel;
+      }
+      if (isCollapsed) return groupRow;
+      return groupRow + '<tr class="' + (isSettledRow(r) ? 'settled' : '') + '">'
+        + '<td><div class="badge ' + esc(String(r.cat || "").indexOf("바론") >= 0 ? 'badge-baron' : 'badge-family') + '">' + esc(r.cat || "-") + '</div></td>'
+        + '<td><div class="subline" style="margin-top:0;font-size:12px;color:#66756d">' + esc(r.code || "-") + '</div></td>'
+        + '<td><button type="button" class="project-link" data-project-key="' + escAttr(String(r.code || "") + "|" + String(r.name || "")) + '">' + esc(r.name || "-") + '</button><div class="subline">' + esc(r.periodText || "-") + '</div></td>'
+        + '<td><div class="client-main">' + esc((r.client || "").trim() || "-") + '</div><div class="subline">' + esc(formatSplitPercent(r.split)) + '</div></td>'
+        + '<td><div>' + esc(r.order || "-") + '</div></td>'
+        + '<td><div class="badge ' + (String(r.status || "").indexOf("완료") >= 0 ? 'ok' : '') + '">' + esc(normalizeStatusLabel(r.status)) + '</div></td>'
+        + '<td class="num"><strong>' + esc(won(r.cSup || 0)) + '</strong></td>'
+        + '<td class="num"><strong>' + esc(r.outsourceCost ? won(r.outsourceCost) : "-") + '</strong></td>'
+        + '<td class="num"><strong>' + esc(won(r.recv || 0)) + '</strong></td>'
+        + '<td class="num"><strong>' + esc(won(r.col || 0)) + '</strong></td>'
+        + '<td class="num"><strong style="color:' + (isSettledRow(r) ? '#b7aa93' : '#1a5645') + '">' + esc((Number(r.rate || 0)).toFixed(2) + "%") + '</strong></td>'
+        + '</tr>';
+    }).join("");
+  }
+
+  function renderCollectionBoard(r) {
+    var payments = Array.isArray(r.payments) && r.payments.length ? r.payments : [{
+      pay: r.pay || "-",
+      issueDate: r.issueDate || "",
+      collectDate: r.collectDateSummary || r.colDate || "",
+      collected: r.col || 0,
+      receivable: r.recv || Math.max(0, Number(r.sTot || 0) - Number(r.col || 0)),
+      note: r.note || "",
+      status: r.status || ""
+    }];
+    return '<div class="ledger-block collect"><div class="ledger-head"><div class="ledger-head-left"><div class="ledger-icon">C</div><div><div class="ledger-name">수금 및 기성 현황</div><div class="ledger-sub">기성 차수별 세금계산서 발행 및 수금 내역</div></div></div><div class="ledger-pill">총 수금 ' + esc(won(r.col || 0)) + '</div></div><div class="ledger-table-wrap"><table class="ledger-table"><thead><tr><th>기성 차수</th><th>세금계산서 발행일</th><th>수금일</th><th style="text-align:right">수금금액</th><th style="text-align:right">미수금액</th><th>비고</th></tr></thead><tbody>'
+      + payments.map(function (payment, index) {
+        var noteParts = [];
+        if (payment.status) noteParts.push(payment.status);
+        if (payment.note) noteParts.push(payment.note);
+        return '<tr><td><span class="ledger-main">' + esc((index + 1) + "차") + '</span><span class="ledger-muted">' + esc(payment.pay || "-") + '</span></td><td><span class="ledger-main">' + esc(payment.issueDate ? d(payment.issueDate) : "-") + '</span></td><td><span class="ledger-main">' + esc(payment.collectDate ? d(payment.collectDate) : "-") + '</span></td><td class="ledger-amount">' + esc(won(payment.collected || 0)) + '</td><td class="ledger-amount" style="color:#a94832">' + esc(won(payment.receivable || 0)) + '</td><td><span class="ledger-note">' + esc(noteParts.join(" / ") || "-") + '</span></td></tr>';
+      }).join("")
+      + "</tbody></table></div></div>";
+  }
+
+  function renderContactCard(label, name, company, department, phone, email) {
+    var hasValue = [name, company, department, phone, email].some(function (value) {
+      return String(value || "").trim() !== "";
+    });
+    if (!hasValue) {
+      return '<div class="inline-card"><div class="kvk">' + esc(label) + '</div><div class="summary-note">등록된 담당자 정보가 없습니다.</div></div>';
+    }
+    return '<div class="inline-card"><div class="kvk">' + esc(label) + '</div><div class="project-meta-grid">'
+      + '<div class="kv"><div class="kvk">이름</div><div class="kvv">' + esc(name || "-") + '</div></div>'
+      + '<div class="kv"><div class="kvk">소속</div><div class="kvv">' + esc(company || "-") + '</div><div class="summary-note">' + esc(department || "-") + '</div></div>'
+      + '<div class="kv"><div class="kvk">연락처</div><div class="kvv">' + esc(phone || "-") + '</div></div>'
+      + '<div class="kv"><div class="kvk">이메일</div><div class="kvv">' + esc(email || "-") + '</div></div>'
+      + "</div></div>";
+  }
+
+  function renderProjectInline(r) {
+    var payments = Array.isArray(r.payments) ? r.payments : [];
+    var latestCollect = d(r.collectDateSummary || r.colDate);
+    var hasOutsource = (Array.isArray(r.outsourceItems) && r.outsourceItems.length > 0) || Number(r.outsourceCost || 0) > 0 || Number(r.outsourcePaid || 0) > 0 || Number(r.outsourceRemaining || 0) > 0;
+    var clientDisplay = typeof normalizeClientDisplay === "function" ? normalizeClientDisplay(r.client) : (String(r.client || "").trim() || "-");
+    var splitDisplay = typeof formatSplitDisplay === "function" ? formatSplitDisplay(r.split) : formatSplitPercent(r.split).replace("분담율 ", "");
+    var summaryCards = [
+      '<div class="summary-card"><div class="summary-label">계약금</div><div class="summary-value">' + esc(won(r.cSup || 0)) + '</div><div class="summary-note"></div></div>',
+      '<div class="summary-card"><div class="summary-label">수금액</div><div class="summary-value">' + esc(won(r.col || 0)) + '</div><div class="summary-note">' + esc(latestCollect === "-" ? "수금일 없음" : "최종 수금일 " + latestCollect) + '</div></div>',
+      '<div class="summary-card"><div class="summary-label">수금률</div><div class="summary-value">' + esc((Number(r.rate || 0)).toFixed(2) + "%") + '</div><div class="summary-note">' + esc(payments.length ? "기성 " + payments.length + "차까지 반영" : "차수 정보 없음") + '</div></div>',
+      '<div class="summary-card receivable"><div class="summary-label">미수금액</div><div class="summary-value">' + esc(won(r.recv || 0)) + '</div><div class="summary-note">잔여 수금 필요 금액</div></div>'
+    ].join("");
+    var boards = [
+      hasOutsource && typeof renderOutsourceBoard === "function" ? renderOutsourceBoard(r) : "",
+      renderCollectionBoard(r)
+    ].filter(Boolean).join("");
+    return '<div class="inline-panel"><div class="project-head project-head-grid"><div class="project-head-main"><div class="inline-card"><div class="project-meta-grid"><div class="kv"><div class="kvk">계약법인</div><div class="kvv">' + esc(r.corp || "-") + '</div></div><div class="kv"><div class="kvk">발주처</div><div class="kvv">' + esc(clientDisplay) + '</div><div class="summary-note">' + esc(splitDisplay ? "분담율 " + splitDisplay : "분담율 -") + '</div></div><div class="kv"><div class="kvk">발주방법</div><div class="kvv">' + esc(r.order || "-") + '</div></div><div class="kv"><div class="kvk">PM</div><div class="kvv">' + esc(r.pm || "-") + '</div></div></div></div><div class="inline-card"><div class="summary-grid">' + summaryCards + '</div><div class="project-progress progress"><div class="bar" style="width:' + esc(String(Math.max(0, Math.min(100, Number(r.rate || 0))))) + '%"></div></div></div></div><div class="project-contact-stack">' + renderContactCard("계약 / 청구 담당자", r.cmNm, r.cmCo, r.cmDp, r.cmPh, r.cmEm) + renderContactCard("부서 담당자", r.dmNm, r.dmCo, r.dmDp, r.dmPh, r.dmEm) + '</div></div><div class="ledger-stack">' + boards + '</div></div>';
+  }
+
+  function openProjectWindow(r) {
+    var popupKey = typeof rowKey === "function"
+      ? rowKey(r).replace(/[^0-9a-zA-Z]/g, "_")
+      : String((r.code || "project") + "_" + (r.name || "")).replace(/[^0-9a-zA-Z_]/g, "_");
+    var popup = window.open("", "business_project_" + popupKey, "width=1600,height=980,resizable=yes,scrollbars=yes");
+    if (!popup) return;
+    var styleText = Array.from(document.querySelectorAll("style")).map(function (el) {
+      return el.textContent || "";
+    }).join("\n");
+    var detailHtml = renderProjectInline(r);
+    var pageHtml = '<!DOCTYPE html><html lang="ko"><head><meta charset="UTF-8"><meta name="viewport" content="width=device-width, initial-scale=1.0"><title>'
+      + esc(r.name || "사업 상세")
+      + '</title><link rel="stylesheet" href="/design-tokens.css?v=20260401-01"><link rel="stylesheet" href="/design-patterns.css?v=20260401-01"><style>' + styleText
+      + 'body{margin:0;background:#f1eadf;color:#10251d;font-family:"Pretendard","Noto Sans KR","Malgun Gothic",sans-serif;}'
+      + '.popup-wrap{max-width:1680px;margin:0 auto;padding:20px;}'
+      + '@media (max-width: 1180px){.project-head-grid{grid-template-columns:1fr;}.summary-grid{grid-template-columns:repeat(2,minmax(0,1fr));}.project-meta-grid{grid-template-columns:1fr;}}'
+      + '@media (max-width: 760px){.popup-wrap{padding:14px;}.summary-grid{grid-template-columns:1fr;}.ledger-head{flex-direction:column;align-items:flex-start;}.ledger-pill{white-space:normal;}.ledger-table-wrap{padding:0 10px 12px;overflow-x:auto;}}'
+      + '</style></head><body><div class="popup-wrap"><div class="popup-head"><div class="popup-title">' + esc(r.name || "-") + '</div><div class="popup-sub">사업코드 ' + esc(r.code || "-") + ' · 계약법인 ' + esc(r.corp || "-") + '</div></div>' + detailHtml + "</div></body></html>";
+    popup.document.open();
+    popup.document.write(pageHtml);
+    popup.document.close();
+    popup.focus();
+  }
+
+  async function tryLoadDbDefaultBusinessLedger() {
+    if (window.__mhBusinessDefaultLoaded) return;
+    window.__mhBusinessDefaultLoaded = true;
+    try {
+      var response = await fetch("/api/integration/business-ledger-default");
+      if (!response.ok) throw new Error("기본 사업관리대장 원본을 불러오지 못했습니다.");
+      var fileName = response.headers.get("x-source-filename") || "사업관리대장-1.xlsx";
+      var buffer = await response.arrayBuffer();
+      if (!buffer || !buffer.byteLength) throw new Error("기본 사업관리대장 원본 데이터가 비어 있습니다.");
+      await loadLedgerFile(buffer, fileName);
+    } catch (error) {
+      console.error(error);
+    }
+  }
+
+  function applyDashboardChrome() {
+    if (!E.cards) return;
+    document.body.setAttribute("data-mh-ledger-enhanced", "true");
+    var wrap = document.querySelector(".wrap");
+    var panel = document.querySelector(".panel");
+    if (wrap && panel) {
+      var shell = wrap.querySelector(".business-shell");
+      if (!shell) {
+        shell = document.createElement("div");
+        shell.className = "business-shell";
+        wrap.insertBefore(shell, E.cards);
+      }
+      if (E.cards.parentNode !== shell) shell.appendChild(E.cards);
+      if (panel.parentNode !== shell) shell.appendChild(panel);
+    }
+    var years = bgEnsureYear(S.all);
+    var summary = bgSummarize(S.all, S.dashboard.year);
+    var rows = Array.isArray(S.rows) ? S.rows : [];
+    var visibleBaronProjectRows = rows.filter(isBaronProjectRow);
+    var totals = bgTotals(visibleBaronProjectRows);
+    var totalRate = typeof rate === "function" ? rate("", totals.col, totals.col + totals.recv) : 0;
+    var toolbarHtml = '<div class="cards-toolbar">'
+      + '<div class="cards-toolbar-row">'
+      + years.map(function (year) {
+        return '<button type="button" class="summary-year-chip ' + (S.dashboard.year === year ? "active" : "") + '" data-dashboard-year="' + escAttr(year) + '">' + esc(year) + "</button>";
+      }).join("")
+      + '<div class="cards-toolbar-search"></div>'
+      + "</div>"
+      + '<div class="cards-toolbar-metrics">'
+      + '<button type="button" class="summary-filter-chip ' + (S.dashboard.section === "active" ? "active" : "") + '" data-dashboard-section="active"><span class="label">' + esc(summary.targetYear) + '년 진행과업</span><span class="count">' + summary.activeRows.length.toLocaleString("ko-KR") + '건</span><span class="meta">전년도 이월 사업 포함</span></button>'
+      + '<button type="button" class="summary-filter-chip ' + (S.dashboard.section === "new" ? "active" : "") + '" data-dashboard-section="new"><span class="label">' + esc(summary.targetYear) + '년 신규프로젝트</span><span class="count">' + summary.newProjectRows.length.toLocaleString("ko-KR") + '건</span><span class="meta">계약기간 시작년도 기준</span></button>'
+      + '<button type="button" class="summary-filter-chip ' + (S.dashboard.section === "completed" ? "active" : "") + '" data-dashboard-section="completed"><span class="label">' + esc(summary.targetYear) + '년 완료과업</span><span class="count">' + summary.completedRows.length.toLocaleString("ko-KR") + '건</span><span class="meta">해당년도 종료 사업 기준</span></button>'
+      + "</div></div>";
+    var cards = [
+      { label: summary.targetYear + "년 프로젝트", value: visibleBaronProjectRows.length.toLocaleString("ko-KR") + " 건", note: "" },
+      { label: "계약금", value: won(totals.c), note: "" },
+      { label: "수금액", value: won(totals.col), note: "" },
+      { label: "미수금", value: won(totals.recv), note: "" },
+      { label: "수금률(%)", value: totalRate.toFixed(2) + "%", note: "" },
+      { label: "경영지원서비스 금액", value: won(summary.managementTotals.c), note: "", className: "management" }
+    ];
+    E.cards.innerHTML = toolbarHtml + cards.map(function (card) {
+      return '<div class="card ' + esc(card.className || "") + '"><div class="k">' + esc(card.label) + '</div><div class="v">' + esc(card.value) + '</div><div class="n">' + esc(card.note || "") + "</div></div>";
+    }).join("");
+    var searchWrap = E.cards.querySelector(".cards-toolbar-search");
+    if (searchWrap && E.search) {
+      searchWrap.appendChild(E.search);
+      E.search.placeholder = "전체 검색";
+    }
+  }
+
+  var originalRender = render;
+  render = function () {
+    originalRender();
+    applyDashboardChrome();
+    renderLedgerTable();
+  };
+
+  filter = function () {
+    bgEnsureYear(S.all);
+    var q = String(E.search.value || "").trim().toLowerCase();
+    var searched = !q ? S.all.slice() : S.all.filter(function (r) {
+      return [r.code, r.name, r.client, r.pm, r.status, r.cat, r.corp, r.pay, (r.payments || []).map(function (p) { return p.pay; }).join(" "), r.periodText].join(" ").toLowerCase().includes(q);
+    });
+    S.rows = searched.filter(function (r) {
+      return bgMatches(r) && matchesColumnFilters(r);
+    });
+    render();
+  };
+
+  if (E.cards && !E.cards.dataset.dashboardBound) {
+    E.cards.dataset.dashboardBound = "true";
+    E.cards.addEventListener("click", function (event) {
+      var yearButton = event.target && event.target.closest ? event.target.closest("[data-dashboard-year]") : null;
+      if (yearButton) {
+        S.dashboard.year = yearButton.getAttribute("data-dashboard-year") || S.dashboard.year;
+        filter();
+        return;
+      }
+      var sectionButton = event.target && event.target.closest ? event.target.closest("[data-dashboard-section]") : null;
+      if (sectionButton) {
+        S.dashboard.section = sectionButton.getAttribute("data-dashboard-section") || "active";
+        filter();
+      }
+    });
+  }
+
+  if (E.tbody && !E.tbody.dataset.projectBound) {
+    E.tbody.dataset.projectBound = "true";
+    E.tbody.addEventListener("click", function (event) {
+      var groupButton = event.target && event.target.closest ? event.target.closest("[data-group-label]") : null;
+      if (groupButton) {
+        var label = groupButton.getAttribute("data-group-label") || "";
+        if (label) {
+          S.collapsedGroups[label] = !S.collapsedGroups[label];
+          render();
+        }
+        return;
+      }
+      var trigger = event.target && event.target.closest ? event.target.closest(".project-link") : null;
+      if (!trigger) return;
+      var key = trigger.getAttribute("data-project-key") || "";
+      var rows = Array.isArray(S.viewRows) ? S.viewRows : [];
+      var row = rows.find(function (item) {
+        return (String(item.code || "") + "|" + String(item.name || "")) === key;
+      });
+      if (row) openProjectWindow(row);
+    });
+  }
+
+  setTimeout(function () {
+    try {
+      filter();
+      if (typeof loadLedgerFile === "function") {
+        tryLoadDbDefaultBusinessLedger();
+      }
+    } catch (error) {
+      console.error(error);
+    }
+  }, 0);
+
+  window.addEventListener("message", function (event) {
+    var data = event.data || {};
+    if (data.source !== "total-upload" || data.type !== "business") return;
+    setTimeout(function () {
+      try {
+        applyDashboardChrome();
+        renderLedgerTable();
+      } catch (error) {
+        console.error(error);
+      }
+    }, 50);
+  });
+})();

legacy/static/common.css

@@ -1,38 +1,41 @@
+@import url("/design-tokens.css?v=20260401-01");
+@import url("/design-patterns.css?v=20260401-01");
+
 :root {
-  --font-sans: "Pretendard", sans-serif;
+  --font-sans: var(--ds-font-sans);
 
-  --color-bg: #f1f5f9;
+  --color-bg: var(--ds-bg);
-  --color-bg-soft: #eef2ff;
+  --color-bg-soft: var(--ds-bg-soft);
-  --color-surface: #ffffff;
+  --color-surface: var(--ds-panel);
-  --color-surface-soft: rgba(255, 255, 255, 0.88);
+  --color-surface-soft: var(--ds-panel-soft);
-  --color-surface-strong: #e2e8f0;
+  --color-surface-strong: var(--ds-panel-strong);
-  --color-text: #1e293b;
+  --color-text: var(--ds-ink);
-  --color-text-soft: #475569;
+  --color-text-soft: var(--ds-text-soft);
-  --color-text-muted: #64748b;
+  --color-text-muted: var(--ds-text-muted);
-  --color-border: #cbd5e1;
+  --color-border: var(--ds-line);
-  --color-border-soft: rgba(148, 163, 184, 0.3);
+  --color-border-soft: var(--ds-line-soft);
-  --color-header: #1e293b;
+  --color-header: var(--ds-brand);
-  --color-header-soft: #334155;
+  --color-header-soft: var(--ds-brand-soft);
-  --color-accent: #4f46e5;
+  --color-accent: var(--ds-accent);
-  --color-accent-soft: #e0e7ff;
+  --color-accent-soft: var(--ds-accent-soft);
-  --color-accent-strong: #4338ca;
+  --color-accent-strong: var(--ds-accent-strong);
 
-  --radius-sm: 8px;
+  --radius-sm: var(--ds-radius-sm);
-  --radius-md: 12px;
+  --radius-md: var(--ds-radius-md);
-  --radius-lg: 18px;
+  --radius-lg: var(--ds-radius-lg);
-  --radius-xl: 24px;
+  --radius-xl: var(--ds-radius-xl);
-  --radius-pill: 999px;
+  --radius-pill: var(--ds-radius-pill);
 
-  --shadow-soft: 0 4px 14px rgba(15, 23, 42, 0.08);
+  --shadow-soft: var(--ds-shadow-soft);
-  --shadow-card: 0 18px 44px rgba(15, 23, 42, 0.12);
+  --shadow-card: var(--ds-shadow-card);
-  --shadow-float: 0 18px 36px rgba(79, 70, 229, 0.16);
+  --shadow-float: var(--ds-shadow-float);
 
-  --space-1: 4px;
+  --space-1: var(--ds-space-1);
-  --space-2: 8px;
+  --space-2: var(--ds-space-2);
-  --space-3: 12px;
+  --space-3: var(--ds-space-3);
-  --space-4: 16px;
+  --space-4: var(--ds-space-4);
-  --space-5: 20px;
+  --space-5: var(--ds-space-5);
-  --space-6: 24px;
+  --space-6: var(--ds-space-6);
 }
 
 * {
@@ -46,15 +49,13 @@ body {
   min-height: 100%;
   font-family: var(--font-sans);
   color: var(--color-text);
-  background:
+  background: var(--ds-bg-gradient);
-    radial-gradient(circle at top left, rgba(79, 70, 229, 0.12), transparent 22%),
-    radial-gradient(circle at bottom right, rgba(148, 163, 184, 0.18), transparent 28%),
-    var(--color-bg);
 }
 
 body {
   min-height: 100vh;
   overflow: hidden;
+  background: var(--ds-bg-gradient);
 }
 
 button,
@@ -92,18 +93,18 @@ a {
 .ui-button-secondary {
   border: 1px solid var(--color-border-soft);
   color: var(--color-text);
-  background: rgba(255, 255, 255, 0.72);
+  background: var(--ds-surface-tint);
 }
 
 .ui-input {
   border: 1px solid var(--color-border-soft);
   border-radius: var(--radius-pill);
-  background: rgba(255, 255, 255, 0.88);
+  background: var(--ds-surface-tint-strong);
   color: var(--color-text);
   outline: none;
 }
 
 .ui-input:focus {
-  border-color: rgba(79, 70, 229, 0.45);
+  border-color: rgba(47, 153, 115, 0.45);
-  box-shadow: 0 0 0 4px rgba(79, 70, 229, 0.08);
+  box-shadow: 0 0 0 4px rgba(47, 153, 115, 0.1);
 }

legacy/static/organization.js

@@ -860,18 +860,20 @@ function openUnitAddModal(event) {
       </select>
     </div>
     <div class="col-span-2">
-      <label class="text-[11px] font-black text-slate-600 block">상위 위치 선택</label>
+      <label class="member-form-label block">상위 위치 선택</label>
-      <select id="new-unit-parent" class="w-full bg-white p-3 rounded-xl border text-sm font-bold outline-none"></select>
+      <select id="new-unit-parent" class="member-form-select"></select>
     </div>
     <div class="col-span-2">
-      <label class="text-[11px] font-black text-slate-600 block">신규 명칭 입력</label>
+      <label class="member-form-label block">신규 명칭 입력</label>
-      <input id="new-unit-name" placeholder="예: 신규개발팀" class="w-full bg-slate-50 p-3 rounded-xl border font-bold text-sm outline-none">
+      <input id="new-unit-name" placeholder="예: 신규개발팀" class="member-form-input">
     </div>
   `;
   updateParentList();
   document.getElementById('modal-footer-area').innerHTML = `
-    <button onclick="closeModal()" class="flex-1 bg-slate-100 py-3.5 rounded-xl font-bold text-sm">취소</button>
+    <div class="modal-footer-actions">
-    <button onclick="saveNewUnit()" class="flex-1 bg-indigo-600 text-white py-3.5 rounded-xl font-bold text-sm">저장</button>
+      <button onclick="closeModal()" class="modal-btn modal-btn-cancel">취소</button>
+      <button onclick="saveNewUnit()" class="modal-btn modal-btn-save">저장</button>
+    </div>
   `;
   modal.style.display = 'flex';
 }
@@ -934,14 +936,16 @@ function openOrgEditModal(level, oldName) {
   fieldsArea.style.maxHeight = 'none';
   fieldsArea.innerHTML = `
     <div class="col-span-2">
-      <label class="text-[11px] font-black text-slate-400 block">새로운 ${level} 명칭</label>
+      <label class="member-form-label block">새로운 ${level} 명칭</label>
-      <input id="new-org-name" value="${oldName}" class="w-full bg-slate-50 p-3 rounded-xl border font-bold text-sm outline-none">
+      <input id="new-org-name" value="${oldName}" class="member-form-input">
     </div>
   `;
   document.getElementById('modal-footer-area').innerHTML = `
-    <button onclick="deleteOrg('${jsString(level)}', '${jsString(oldName)}')" class="bg-red-50 text-red-600 py-3.5 px-6 rounded-xl font-bold text-sm border border-red-100 hover:bg-red-100 transition-colors">삭제</button>
+    <button onclick="deleteOrg('${jsString(level)}', '${jsString(oldName)}')" class="modal-btn modal-btn-delete">삭제</button>
-    <button onclick="closeModal()" class="flex-1 bg-slate-100 py-3.5 rounded-xl font-bold text-sm">취소</button>
+    <div class="modal-footer-actions">
-    <button onclick="saveOrgName('${jsString(level)}', '${jsString(oldName)}')" class="flex-1 bg-indigo-600 text-white py-3.5 rounded-xl font-bold text-sm">저장</button>
+      <button onclick="closeModal()" class="modal-btn modal-btn-cancel">취소</button>
+      <button onclick="saveOrgName('${jsString(level)}', '${jsString(oldName)}')" class="modal-btn modal-btn-save">저장</button>
+    </div>
   `;
   modal.style.display = 'flex';
 }
@@ -1102,12 +1106,8 @@ function switchModalTab(tab) {
   const isBasic = tab === 'basic';
   document.getElementById('modal-sec-basic').classList.toggle('hidden', !isBasic);
   document.getElementById('modal-sec-org').classList.toggle('hidden', isBasic);
-  document.getElementById('modal-tab-basic').className = isBasic
+  document.getElementById('modal-tab-basic').className = isBasic ? 'member-modal-tab is-active' : 'member-modal-tab';
-    ? 'flex-1 py-3 font-bold border-b-2 border-indigo-600 text-indigo-600 text-sm transition-all'
+  document.getElementById('modal-tab-org').className = !isBasic ? 'member-modal-tab is-active' : 'member-modal-tab';
-    : 'flex-1 py-3 font-bold border-b-2 border-transparent text-slate-400 text-sm transition-all';
-  document.getElementById('modal-tab-org').className = !isBasic
-    ? 'flex-1 py-3 font-bold border-b-2 border-indigo-600 text-indigo-600 text-sm transition-all'
-    : 'flex-1 py-3 font-bold border-b-2 border-transparent text-slate-400 text-sm transition-all';
 }
 
 function openModal(id) {
@@ -1124,14 +1124,14 @@ function openModal(id) {
     fieldsArea.style.maxHeight = 'none';
     fieldsArea.innerHTML = `
       <div class="member-detail-top-row">
-        <div class="relative w-32 h-32 rounded-full overflow-hidden border-4 border-indigo-100 shadow-lg">
+        <div class="relative w-32 h-32 rounded-full overflow-hidden border-4 shadow-lg" style="border-color: var(--color-surface-strong);">
           <img src="${member['사진'] || 'https://via.placeholder.com/120?text=Profile'}" class="w-full h-full object-cover">
         </div>
         <div class="member-detail-summary">
           <div>
             <h2 class="text-2xl font-black text-slate-800">${member['이름'] || ''}</h2>
-            <p class="text-indigo-600 font-bold">${member['직급'] || '-'} / ${member['직책'] || '팀원'}</p>
+            <p class="font-bold" style="color: var(--color-header);">${member['직급'] || '-'} / ${member['직책'] || '팀원'}</p>
-            <p class="text-slate-400 text-xs mt-1 font-medium">${(member._path || []).map((path) => path.name).join(' > ')}</p>
+            <p class="text-xs mt-1 font-medium" style="color: var(--color-text-muted);">${(member._path || []).map((path) => path.name).join(' > ')}</p>
           </div>
           <div class="member-inline-info-grid">
             <div class="member-inline-info-card">
@@ -1149,7 +1149,7 @@ function openModal(id) {
         <div id="member-seat-preview">${renderSeatPreviewCard({ assigned: false, seatLabel: member['자리위치'] || '', seatMapName: '자리배치도', slotKey: '' })}</div>
       </div>
     `;
-    footer.innerHTML = '<button onclick="closeModal()" class="w-full bg-slate-800 text-white py-4 rounded-xl font-bold text-sm shadow-lg">닫기</button>';
+    footer.innerHTML = '<button onclick="closeModal()" class="modal-btn modal-btn-close">닫기</button>';
     modal.style.display = 'flex';
     hydrateMemberSeatPreview(member);
     return;
@@ -1168,14 +1168,14 @@ function openModal(id) {
     const currentValue = member[field] || '';
     orgFields += `
       <div class="col-span-1">
-        <label class="text-[11px] font-black text-slate-600 block">${field}</label>
+        <label class="member-form-label block">${field}</label>
-        <select id="sel-${field}" onchange="toggleManualInput('${field}')" class="w-full bg-white p-3 rounded-xl border text-sm font-bold text-slate-700 outline-none">
+        <select id="sel-${field}" onchange="toggleManualInput('${field}')" class="member-form-select">
-          <option value="__NEW__" class="text-indigo-600 font-bold">+ 직접/신규 입력</option>
+          <option value="__NEW__" class="member-form-new-option">+ 직접/신규 입력</option>
           <option value="__NONE__" ${currentValue === '' ? 'selected' : ''}>-- 선택 안 함 --</option>
           ${uniqueValues.map((value) => `<option value="${value}" ${value === currentValue ? 'selected' : ''}>${value}</option>`).join('')}
         </select>
-        <div id="manual-${field}" class="hidden mt-2">
+        <div id="manual-${field}" class="hidden member-form-manual">
-          <input id="input-${field}" placeholder="직접 입력" class="w-full bg-indigo-50 p-3 rounded-xl border-indigo-200 border text-sm font-bold">
+          <input id="input-${field}" placeholder="직접 입력" class="member-form-input">
         </div>
       </div>
     `;
@@ -1184,30 +1184,30 @@ function openModal(id) {
   const isFlexible = member['근무시간'] === '유연근무제';
   orgFields += `
     <div class="col-span-1">
-      <label class="text-[11px] font-black text-slate-600 block">근무 상태</label>
+      <label class="member-form-label block">근무 상태</label>
-      <select id="m-status" class="w-full bg-white p-3 rounded-xl border text-sm font-bold outline-none">
+      <select id="m-status" class="member-form-select">
         <option value="근무" ${member['근무상태'] !== '휴직' && member['근무상태'] !== '퇴직' ? 'selected' : ''}>근무</option>
         <option value="휴직" ${member['근무상태'] === '휴직' ? 'selected' : ''}>휴직</option>
         <option value="퇴직" ${member['근무상태'] === '퇴직' ? 'selected' : ''}>퇴직</option>
       </select>
     </div>
     <div class="col-span-1">
-      <label class="text-[11px] font-black text-slate-600 block">근무 시간</label>
+      <label class="member-form-label block">근무 시간</label>
-      <select id="m-worktime" onchange="toggleFlexibleTime(this.value)" class="w-full bg-white p-3 rounded-xl border text-sm font-bold outline-none">
+      <select id="m-worktime" onchange="toggleFlexibleTime(this.value)" class="member-form-select">
         <option value="09~18" ${!isFlexible ? 'selected' : ''}>09~18</option>
         <option value="유연근무제" ${isFlexible ? 'selected' : ''}>유연근무제</option>
       </select>
       <div id="flexible-time-area" class="${isFlexible ? '' : 'hidden'} mt-2 flex items-center gap-2">
-        <input type="time" id="m-work-start" value="${member['유연근무_시작'] || '09:00'}" class="bg-indigo-50 p-2 rounded-lg border border-indigo-100 text-xs font-bold w-full">
+        <input type="time" id="m-work-start" value="${member['유연근무_시작'] || '09:00'}" class="member-form-time">
-        <input type="time" id="m-work-end" value="${member['유연근무_종료'] || '18:00'}" class="bg-indigo-50 p-2 rounded-lg border border-indigo-100 text-xs font-bold w-full">
+        <input type="time" id="m-work-end" value="${member['유연근무_종료'] || '18:00'}" class="member-form-time">
       </div>
     </div>
   </div>`;
 
   fieldsArea.innerHTML = `
-    <div class="flex border-b mb-6 sticky top-0 bg-white z-10">
+    <div class="member-modal-tabs">
-      <button id="modal-tab-basic" onclick="switchModalTab('basic')" class="flex-1 py-3 font-bold border-b-2 border-indigo-600 text-indigo-600 text-sm transition-all">기본 정보</button>
+      <button id="modal-tab-basic" onclick="switchModalTab('basic')" class="member-modal-tab is-active">기본 정보</button>
-      <button id="modal-tab-org" onclick="switchModalTab('org')" class="flex-1 py-3 font-bold border-b-2 border-transparent text-slate-400 text-sm transition-all">조직 및 근무</button>
+      <button id="modal-tab-org" onclick="switchModalTab('org')" class="member-modal-tab">조직 및 근무</button>
     </div>
     <div id="modal-sec-basic" class="modal-form-grid member-basic-editor">
       <input type="hidden" id="m-id" value="${id || ''}">
@@ -1216,6 +1216,7 @@ function openModal(id) {
       <div class="member-basic-split">
         <div class="member-basic-left">
           <div class="member-photo-panel">
+            <p class="member-modal-panel-title">기본 정보</p>
             <div class="member-photo-upload-card member-photo-upload-card-inline">
               <div class="member-photo-card-title">프로필 사진</div>
               <div class="member-photo-preview-wrap">
@@ -1230,42 +1231,46 @@ function openModal(id) {
               </div>
             </div>
           </div>
-          <div class="member-basic-fields">
+          <div class="member-basic-fields member-modal-panel">
+            <p class="member-modal-panel-title">기본 정보</p>
             <div class="member-basic-field">
-              <label class="text-[11px] font-black text-slate-600 block">이름 (필수)</label>
+              <label class="member-form-label block">이름 (필수)</label>
-              <input id="m-name" value="${member['이름'] || ''}" oninput="syncPhotoPreviewFromUrl()" class="w-full bg-slate-50 p-3 rounded-xl border font-bold text-sm outline-none">
+              <input id="m-name" value="${member['이름'] || ''}" oninput="syncPhotoPreviewFromUrl()" class="member-form-input">
             </div>
             <div class="member-basic-field">
-              <label class="text-[11px] font-black text-slate-600 block">사번</label>
+              <label class="member-form-label block">사번</label>
-              <input id="m-employee-id" value="${member['사번'] || ''}" class="w-full bg-white p-3 rounded-xl border font-bold text-sm outline-none">
+              <input id="m-employee-id" value="${member['사번'] || ''}" class="member-form-input">
             </div>
             <div class="member-basic-field">
-              <label class="text-[11px] font-black text-slate-600 block">전화번호</label>
+              <label class="member-form-label block">전화번호</label>
-              <input id="m-phone" value="${member['전화번호'] || ''}" class="w-full bg-white p-3 rounded-xl border font-bold text-sm outline-none">
+              <input id="m-phone" value="${member['전화번호'] || ''}" class="member-form-input">
             </div>
             <div class="member-basic-field">
-              <label class="text-[11px] font-black text-slate-600 block">이메일</label>
+              <label class="member-form-label block">이메일</label>
-              <input id="m-email" value="${member['이메일'] || ''}" class="w-full bg-white p-3 rounded-xl border font-bold text-sm outline-none">
+              <input id="m-email" value="${member['이메일'] || ''}" class="member-form-input">
             </div>
           </div>
         </div>
         <div class="member-basic-right">
+          <p class="member-modal-panel-title" style="padding:16px 16px 0;">조직 및 근무</p>
           <div class="member-seat-field member-seat-field-compact">
             <div id="member-seat-preview">${renderSeatPreviewCard({ assigned: false, seatLabel: member['자리위치'] || '', seatMapName: '자리배치도', slotKey: '' })}</div>
           </div>
         </div>
       </div>
     </div>
-    ${orgFields}
+    <div class="member-modal-panel">${orgFields}</div>
   `;
 
   resetPhotoPreviewObjectUrl();
 
-  const deleteBtn = id ? `<button onclick="deleteMember('${id}')" class="bg-red-50 text-red-600 py-3.5 px-6 rounded-xl font-bold text-sm border border-red-100 hover:bg-red-100 transition-colors">삭제</button>` : '';
+  const deleteBtn = id ? `<button onclick="deleteMember('${id}')" class="modal-btn modal-btn-delete">삭제</button>` : '';
   footer.innerHTML = `
     ${deleteBtn}
-    <button onclick="closeModal()" class="flex-1 bg-slate-100 py-3.5 rounded-xl font-bold text-sm">취소</button>
+    <div class="modal-footer-actions">
-    <button onclick="saveMember()" class="flex-1 bg-indigo-600 text-white py-3.5 rounded-xl font-bold text-sm">저장</button>
+      <button onclick="closeModal()" class="modal-btn modal-btn-cancel">취소</button>
+      <button onclick="saveMember()" class="modal-btn modal-btn-save">저장</button>
+    </div>
   `;
   modal.style.display = 'flex';
   if (id) {
@@ -1420,8 +1425,8 @@ function openListViewModal(event) {
         </div>
       </div>
       <div class="list-toolbar-row">
-        <input type="text" id="list-search-input" placeholder="이름 또는 부서/팀 검색 (Enter 시 이동)" class="flex-1 bg-slate-50 border-2 border-slate-100 p-3 rounded-xl text-sm outline-none font-bold focus:border-indigo-400 transition-all" onkeydown="if(event.key==='Enter') handleListSearch(this.value)">
+        <input type="text" id="list-search-input" placeholder="이름 또는 부서/팀 검색 (Enter 시 이동)" class="flex-1 bg-[#f6eddd] border-2 border-[#e0d0b4] p-3 rounded-xl text-sm outline-none font-bold text-[#1f2f25] focus:border-[#d68a3a] transition-all" onkeydown="if(event.key==='Enter') handleListSearch(this.value)">
-        <button type="button" onclick="handleListSearch(document.getElementById('list-search-input').value)" class="bg-indigo-600 text-white px-5 rounded-xl font-bold text-sm">검색</button>
+        <button type="button" onclick="handleListSearch(document.getElementById('list-search-input').value)" class="bg-[#214634] text-white px-5 rounded-xl font-bold text-sm">검색</button>
       </div>
       <div id="list-view-status" class="list-view-status"></div>
     </div>
@@ -1453,19 +1458,19 @@ function renderListViewFooter() {
     footer.innerHTML = `
       <div class="flex gap-2 w-full justify-between items-center">
         <div class="flex gap-2">
-          <button onclick="openAddModal(event)" class="bg-indigo-50 text-indigo-600 px-4 py-2 rounded-lg text-xs font-bold border border-indigo-100">+ 구성원 추가</button>
+          <button onclick="openAddModal(event)" class="bg-[#f6eddd] text-[#214634] px-4 py-2 rounded-lg text-xs font-bold border border-[#e0d0b4]">+ 구성원 추가</button>
-          <button onclick="openUnitAddModal(event)" class="bg-indigo-50 text-indigo-600 px-4 py-2 rounded-lg text-xs font-bold border border-indigo-100">+ 조직 추가</button>
+          <button onclick="openUnitAddModal(event)" class="bg-[#f6eddd] text-[#214634] px-4 py-2 rounded-lg text-xs font-bold border border-[#e0d0b4]">+ 조직 추가</button>
         </div>
         <div class="flex gap-2 items-center">
-          <p class="text-[10px] text-slate-400 font-bold mr-4">항목을 드래그하여 순서를 바꿀 수 있습니다.</p>
+          <p class="text-[10px] text-[#8b8a77] font-bold mr-4">항목을 드래그하여 순서를 바꿀 수 있습니다.</p>
-          <button onclick="closeModal()" class="bg-slate-100 text-slate-600 px-6 py-2 rounded-lg text-xs font-bold">취소</button>
+          <button onclick="closeModal()" class="bg-[#efe4d0] text-[#5b665a] px-6 py-2 rounded-lg text-xs font-bold">취소</button>
-          <button onclick="applyListViewChanges()" class="bg-indigo-600 text-white px-8 py-2 rounded-lg text-xs font-bold shadow-lg shadow-indigo-200">반영하기</button>
+          <button onclick="applyListViewChanges()" class="bg-[#214634] text-white px-8 py-2 rounded-lg text-xs font-bold shadow-lg shadow-[#d6c1a3]">반영하기</button>
         </div>
       </div>
     `;
     return;
   }
-  footer.innerHTML = '<div class="flex gap-2 w-full justify-end items-center"><button onclick="closeModal()" class="bg-indigo-600 text-white px-10 py-2.5 rounded-lg text-xs font-bold shadow-lg shadow-indigo-200">닫기</button></div>';
+  footer.innerHTML = '<div class="flex gap-2 w-full justify-end items-center"><button onclick="closeModal()" class="bg-[#214634] text-white px-10 py-2.5 rounded-lg text-xs font-bold shadow-lg shadow-[#d6c1a3]">닫기</button></div>';
 }
 
 function getRenderableListMembers() {

scripts/prepare_dev_worktree.sh

@@ -44,7 +44,7 @@ copy_optional_path "incoming-files/1.png"
 copy_optional_path "incoming-files/260320.html"
 copy_optional_path "incoming-files/sample style.css"
 copy_optional_path "incoming-files/seat/center_chair_people_map(2).html"
-copy_optional_path "incoming-files/사업관리대장"
+copy_optional_path "incoming-files/reference/ledger"
 
 echo "[6/6] Dev worktree ready"
 echo "Path: ${DEV_DIR}"

scripts/publish_ledger_app.sh

@@ -0,0 +1,22 @@
+#!/usr/bin/env bash
+
+set -euo pipefail
+
+ROOT_DIR="$(cd "$(dirname "${BASH_SOURCE[0]}")/.." && pwd)"
+APP_DIR="${ROOT_DIR}/frontend/apps/ledger"
+TARGET_DIR="${ROOT_DIR}/incoming-files/served/ledger"
+LEDGER_ASSET_VERSION="${LEDGER_ASSET_VERSION:-20260401-03}"
+
+mkdir -p "${TARGET_DIR}"
+
+cp "${APP_DIR}/assets/MH 통합 대시보드_260320.css" "${TARGET_DIR}/MH 통합 대시보드_260320.css"
+cp "${APP_DIR}/assets/ledger-override.css" "${TARGET_DIR}/ledger-override.css"
+cp "${APP_DIR}/assets/ledger-override.js" "${TARGET_DIR}/ledger-override.js"
+
+HEAD_ASSETS='<base href="/integrations/ledger-assets/"><link rel="stylesheet" href="/integrations/ledger-assets/MH%20통합%20대시보드_260320.css"><link rel="stylesheet" href="/integrations/ledger-assets/ledger-override.css?v='"${LEDGER_ASSET_VERSION}"'">'
+BODY_SCRIPTS='<script src="/integrations/ledger-assets/ledger-override.js?v='"${LEDGER_ASSET_VERSION}"'"></script>'
+
+perl -0pe 's|__LEDGER_HEAD_ASSETS__|'"${HEAD_ASSETS}"'|g; s|__LEDGER_BODY_SCRIPTS__|'"${BODY_SCRIPTS}"'|g' \
+  "${APP_DIR}/index.html" > "${TARGET_DIR}/index.html"
+
+echo "Published ledger app source to ${TARGET_DIR}"

scripts/publish_payment_app.sh

@@ -0,0 +1,13 @@
+#!/usr/bin/env bash
+
+set -euo pipefail
+
+ROOT_DIR="$(cd "$(dirname "${BASH_SOURCE[0]}")/.." && pwd)"
+APP_DIR="${ROOT_DIR}/frontend/apps/payment"
+TARGET_FILE="${ROOT_DIR}/incoming-files/served/payment.html"
+COMPARE_FILE="${ROOT_DIR}/incoming-files/payment.html"
+
+cp "${APP_DIR}/index.html" "${TARGET_FILE}"
+cp "${APP_DIR}/index.html" "${COMPARE_FILE}"
+
+echo "Published payment app source to ${TARGET_FILE}"

scripts/publish_team_app.sh

@@ -0,0 +1,13 @@
+#!/usr/bin/env bash
+
+set -euo pipefail
+
+ROOT_DIR="$(cd "$(dirname "${BASH_SOURCE[0]}")/.." && pwd)"
+APP_DIR="${ROOT_DIR}/frontend/apps/team"
+TARGET_FILE="${ROOT_DIR}/incoming-files/served/mh.html"
+COMPARE_FILE="${ROOT_DIR}/incoming-files/mh.html"
+
+cp "${APP_DIR}/index.html" "${TARGET_FILE}"
+cp "${APP_DIR}/index.html" "${COMPARE_FILE}"
+
+echo "Published team app source to ${TARGET_FILE}"