feat(core): TaxType/VatType Enum + Agent/Payment 세무 필드 (도메인 P0-1-b)

V23 마이그레이션과 ga-core 동기화. 세금 계산 비즈니스 로직은 P0-1-c에서.

신규:
- vo/org/TaxType (BUSINESS_INCOME, OTHER_INCOME) — V23 CHECK 제약 근거
- vo/org/VatType (NONE, EXEMPT, TAXABLE) — V23 CHECK 제약 근거

AgentVO/AgentSaveReq/AgentResp 컬럼 추가:
- taxType (@NotBlank, default BUSINESS_INCOME)
- businessNo (@Size 20, 사업소득자만 필수 — 소프트 검증)
- vatType (@NotBlank, default NONE)
- AgentResp는 taxTypeName/vatTypeName 표시 필드 함께 노출

PaymentVO 컬럼 추가:
- incomeTaxAmount (원천소득세)
- localTaxAmount (지방소득세)
- vatAmount (부가세)
- netAmount (차감 후 실지급액)

Mapper XML:
- AgentMapper.xml — VOMap/agentJoinCols/insert/update 갱신, TAX_TYPE/VAT_TYPE
  코드명 스칼라 서브쿼리로 자동 매핑
- PaymentMapper.xml — VOMap에 세무 4개 컬럼 추가

ga-core/src/main/java/com/ga/core/vo/org/AgentResp.java

@@ -20,6 +20,11 @@ public class AgentResp {
     private String gradeName;
     private LocalDate joinDate;
     private LocalDate leaveDate;
+    private String taxType;
+    private String taxTypeName;
+    private String businessNo;
+    private String vatType;
+    private String vatTypeName;
     private Integer contractCount;
     private BigDecimal totalCommission;
 }

ga-core/src/main/java/com/ga/core/vo/org/AgentSaveReq.java

@@ -26,4 +26,13 @@ public class AgentSaveReq {
     private String bankCode;
     private String accountNo;
     private LocalDate joinDate;
+
+    @NotBlank(message = "소득세 유형은 필수입니다")
+    private String taxType = "BUSINESS_INCOME";  // TaxType
+
+    @Size(max = 20)
+    private String businessNo;   // 사업소득자 시 입력
+
+    @NotBlank(message = "부가세 유형은 필수입니다")
+    private String vatType = "NONE";             // VatType
 }

ga-core/src/main/java/com/ga/core/vo/org/AgentVO.java

@@ -20,6 +20,9 @@ public class AgentVO {
     private String status;
     private LocalDate joinDate;
     private LocalDate leaveDate;
+    private String taxType;          // TaxType: BUSINESS_INCOME / OTHER_INCOME
+    private String businessNo;       // 사업자등록번호 (사업소득자)
+    private String vatType;          // VatType: NONE / EXEMPT / TAXABLE
     private LocalDateTime createdAt;
     private LocalDateTime updatedAt;
 }

ga-core/src/main/java/com/ga/core/vo/org/TaxType.java

@@ -0,0 +1,14 @@
+package com.ga.core.vo.org;
+
+/**
+ * 소득세 유형 (common_code_group: TAX_TYPE, V23 기준)
+ * DB agent.tax_type CHECK: BUSINESS_INCOME / OTHER_INCOME
+ */
+public enum TaxType {
+    BUSINESS_INCOME,  // 사업소득 — 원천징수 3.3%
+    OTHER_INCOME;     // 기타소득 — 원천징수 8.8%
+
+    public String code() {
+        return this.name();
+    }
+}

ga-core/src/main/java/com/ga/core/vo/org/VatType.java

@@ -0,0 +1,15 @@
+package com.ga.core.vo.org;
+
+/**
+ * 부가세 유형 (common_code_group: VAT_TYPE, V23 기준)
+ * DB agent.vat_type CHECK: NONE / EXEMPT / TAXABLE
+ */
+public enum VatType {
+    NONE,     // 미지정 — 부가세 처리 없음
+    EXEMPT,   // 면세사업자 — 계산서 발행
+    TAXABLE;  // 일반과세자 — 세금계산서 10%
+
+    public String code() {
+        return this.name();
+    }
+}

ga-core/src/main/java/com/ga/core/vo/settle/PaymentVO.java

@@ -18,6 +18,10 @@ public class PaymentVO {
     private String payStatus;       // PENDING / SENT / DONE / FAIL
     private Long transferFileId;
     private String failReason;
+    private BigDecimal incomeTaxAmount;  // 원천세
+    private BigDecimal localTaxAmount;   // 지방소득세
+    private BigDecimal vatAmount;        // 부가세
+    private BigDecimal netAmount;        // 실수령액 (payAmount - 세금 합계)
     private LocalDateTime createdAt;
     private LocalDateTime updatedAt;
 }

ga-core/src/main/resources/mapper/org/AgentMapper.xml

@@ -17,6 +17,9 @@
         <result property="status"     column="status"/>
         <result property="joinDate"   column="join_date"/>
         <result property="leaveDate"  column="leave_date"/>
+        <result property="taxType"    column="tax_type"/>
+        <result property="businessNo" column="business_no"/>
+        <result property="vatType"    column="vat_type"/>
         <result property="createdAt"  column="created_at"/>
         <result property="updatedAt"  column="updated_at"/>
     </resultMap>
@@ -32,7 +35,12 @@
         (SELECT cc.code_name FROM common_code cc WHERE cc.group_code='AGENT_STATUS' AND cc.code=a.status) AS status_name,
         a.org_id, o.org_name,
         a.grade_id, g.grade_name,
-        a.join_date, a.leave_date
+        a.join_date, a.leave_date,
+        a.tax_type,
+        (SELECT cc.code_name FROM common_code cc WHERE cc.group_code='TAX_TYPE' AND cc.code=a.tax_type) AS tax_type_name,
+        a.business_no,
+        a.vat_type,
+        (SELECT cc.code_name FROM common_code cc WHERE cc.group_code='VAT_TYPE' AND cc.code=a.vat_type) AS vat_type_name
     </sql>
 
     <select id="selectDetailById" resultMap="AgentRespMap">
@@ -108,12 +116,15 @@
 
     <insert id="insert" parameterType="com.ga.core.vo.org.AgentVO" useGeneratedKeys="true" keyProperty="agentId">
         INSERT INTO agent (org_id, grade_id, agent_name, resident_no, license_no, phone, email,
-                           bank_code, account_no, status, join_date, created_at)
+                           bank_code, account_no, status, join_date,
+                           tax_type, business_no, vat_type, created_at)
         VALUES (#{orgId}, #{gradeId}, #{agentName},
                 #{residentNo,typeHandler=com.ga.common.mybatis.EncryptTypeHandler},
                 #{licenseNo}, #{phone}, #{email}, #{bankCode},
                 #{accountNo,typeHandler=com.ga.common.mybatis.EncryptTypeHandler},
-                COALESCE(#{status},'ACTIVE'), #{joinDate}, #{createdAt})
+                COALESCE(#{status},'ACTIVE'), #{joinDate},
+                COALESCE(#{taxType},'BUSINESS_INCOME'), #{businessNo}, COALESCE(#{vatType},'NONE'),
+                #{createdAt})
     </insert>
 
     <update id="update" parameterType="com.ga.core.vo.org.AgentVO">
@@ -130,6 +141,9 @@
             status = #{status},
             join_date = #{joinDate},
             leave_date = #{leaveDate},
+            tax_type = #{taxType},
+            business_no = #{businessNo},
+            vat_type = #{vatType},
             updated_at = #{updatedAt}
         WHERE agent_id = #{agentId}
     </update>

ga-core/src/main/resources/mapper/settle/PaymentMapper.xml

@@ -14,6 +14,10 @@
         <result property="payStatus" column="pay_status"/>
         <result property="transferFileId"   column="transfer_file_id"/>
         <result property="failReason"       column="fail_reason"/>
+        <result property="incomeTaxAmount"  column="income_tax_amount"/>
+        <result property="localTaxAmount"   column="local_tax_amount"/>
+        <result property="vatAmount"        column="vat_amount"/>
+        <result property="netAmount"        column="net_amount"/>
         <result property="createdAt"        column="created_at"/>
         <result property="updatedAt"        column="updated_at"/>
     </resultMap>