feat: P5-W3 본론 완료 — 회계결산/이상치예측/연말명세서 (V74~V78)

P5-W2 원천세·부가세 분기신고 미커밋분 + P5-W3 메뉴/권한 보강(V74) + P5-W3 본론(V75~V78)을 일괄 정리.

- V75 accounting_close / account_balance_snapshot (회계 결산)
- V76 retention_anomaly_alert / forecast_kpi_monthly (이상치·예측 KPI)
- V77 year_end_statement (연말 지급명세서)
- V78 P5-W3 본론 메뉴 4 + 권한 + 공통코드 7그룹 + 테스트데이터
- api: AccountingClose/YearEndStatement/ForecastKpi/RetentionAnomaly Service+Controller
- batch: BatchConfig Step 11/12 (원천세·부가세 분기) 연결
- frontend: 4화면(AccountingClose/YearEndStatement/RetentionAnomaly/ForecastKpi) + API 모듈 4 + 라우트
- frontend: usePermission/PermissionButton EXECUTE 권한 누락 보강
- fix: YearEndStatementMapper.xml 미존재 컬럼 a.agent_code 참조 제거

통합검증: Flyway V74~V78 운영DB 적용(v78), 4모듈 compileJava + 프론트 build PASS,
스모크 GET 8/8 + 쓰기 4/4 PASS, verify_v74.py 20/20 PASS.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

ga-common/src/main/resources/db/migration/V77__연말지급명세서.sql

@@ -0,0 +1,33 @@
+-- V77: 설계사 연말 지급명세서 (사업소득 지급명세서)
+-- agent_annual_income(V63) 의 연 집계 데이터를 기반으로 설계사별 PDF/Excel 발급 마스터.
+
+CREATE TABLE year_end_statement (
+    statement_id     BIGSERIAL      PRIMARY KEY,
+    agent_id         BIGINT         NOT NULL REFERENCES agent(agent_id),
+    statement_year   INTEGER        NOT NULL,                       -- 신고 연도 (예: 2025)
+    statement_type   VARCHAR(20)    NOT NULL DEFAULT 'INCOME_DEDUCTION',
+                                                                    -- INCOME_DEDUCTION=사업소득 지급명세서
+    total_income     NUMERIC(18,2)  NOT NULL DEFAULT 0,              -- agent_annual_income.total_income 캐시
+    total_withheld   NUMERIC(18,2)  NOT NULL DEFAULT 0,              -- agent_annual_income.total_withheld 캐시
+    total_local_tax  NUMERIC(18,2)  NOT NULL DEFAULT 0,
+    file_path        VARCHAR(500),                                   -- 생성된 PDF/Excel 경로
+    file_format      VARCHAR(10)    NOT NULL DEFAULT 'XLSX',         -- XLSX / PDF
+    file_status      VARCHAR(15)    NOT NULL DEFAULT 'DRAFT',        -- DRAFT / GENERATED / SENT
+    generated_at     TIMESTAMP,
+    sent_at          TIMESTAMP,
+    sent_to          VARCHAR(200),                                   -- 발송처(이메일/내부공유 등)
+    created_at       TIMESTAMP      NOT NULL DEFAULT now(),
+    created_by       BIGINT,
+    updated_at       TIMESTAMP      NOT NULL DEFAULT now(),
+    updated_by       BIGINT,
+    UNIQUE (agent_id, statement_year, statement_type),
+    CONSTRAINT chk_yes_format CHECK (file_format IN ('XLSX','PDF')),
+    CONSTRAINT chk_yes_status CHECK (file_status IN ('DRAFT','GENERATED','SENT'))
+);
+COMMENT ON TABLE  year_end_statement                IS '설계사 연말 지급명세서 발급 마스터';
+COMMENT ON COLUMN year_end_statement.statement_type IS 'INCOME_DEDUCTION=사업소득 지급명세서';
+COMMENT ON COLUMN year_end_statement.file_status    IS 'DRAFT=대기, GENERATED=파일생성, SENT=발송완료';
+
+CREATE INDEX idx_yes_year   ON year_end_statement(statement_year);
+CREATE INDEX idx_yes_status ON year_end_statement(file_status);
+CREATE INDEX idx_yes_agent  ON year_end_statement(agent_id, statement_year);