동기화

2026-05-14 01:21:27 +09:00
parent acea2afce5
commit 958fe6b980
379 changed files with 21786 additions and 423 deletions
@@ -0,0 +1,15 @@
+package com.ga.api.controller.approval;
+
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import lombok.Data;
+
+@Data
+public class AdvanceReq {
+    @NotNull
+    private Long approverId;
+    /** APPROVE / REJECT */
+    @NotBlank
+    private String action;
+    private String comment;
+}
@@ -0,0 +1,115 @@
+package com.ga.api.controller.approval;
+
+import com.ga.api.service.approval.ApprovalService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.approval.*;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+
+@Tag(name = "결재 관리")
+@RestController
+@RequestMapping("/api/approvals")
+@RequiredArgsConstructor
+public class ApprovalController {
+
+    private final ApprovalService service;
+
+    // ── 결재선 ─────────────────────────────────────────────────────────────────
+
+    @GetMapping("/lines")
+    @RequirePermission(menu = "APPROVAL", perm = "READ")
+    public ApiResponse<PageResponse<ApprovalLineResp>> listLines(
+            @ModelAttribute ApprovalLineSearchParam param) {
+        return ApiResponse.ok(service.listLines(param));
+    }
+
+    @GetMapping("/lines/{lineId}")
+    @RequirePermission(menu = "APPROVAL", perm = "READ")
+    public ApiResponse<ApprovalLineResp> detailLine(@PathVariable Long lineId) {
+        return ApiResponse.ok(service.detailLine(lineId));
+    }
+
+    @GetMapping("/lines/{lineId}/steps")
+    @RequirePermission(menu = "APPROVAL", perm = "READ")
+    public ApiResponse<List<ApprovalLineStepResp>> stepsOfLine(@PathVariable Long lineId) {
+        return ApiResponse.ok(service.stepsOfLine(lineId));
+    }
+
+    @PostMapping("/lines")
+    @RequirePermission(menu = "APPROVAL", perm = "CREATE")
+    @DataChangeLog(menu = "APPROVAL", table = "approval_line")
+    public ApiResponse<Long> createLine(@Valid @RequestBody ApprovalLineSaveReq req) {
+        return ApiResponse.ok(service.createLine(req));
+    }
+
+    @PutMapping("/lines/{lineId}")
+    @RequirePermission(menu = "APPROVAL", perm = "UPDATE")
+    @DataChangeLog(menu = "APPROVAL", table = "approval_line")
+    public ApiResponse<Void> updateLine(@PathVariable Long lineId,
+                                        @Valid @RequestBody ApprovalLineSaveReq req) {
+        service.updateLine(lineId, req);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/lines/{lineId}/steps")
+    @RequirePermission(menu = "APPROVAL", perm = "UPDATE")
+    @DataChangeLog(menu = "APPROVAL", table = "approval_line_step")
+    public ApiResponse<Void> addStep(@PathVariable Long lineId,
+                                     @Valid @RequestBody ApprovalLineStepSaveReq req) {
+        req.setLineId(lineId);
+        service.addStep(req);
+        return ApiResponse.ok();
+    }
+
+    // ── 결재 요청 ──────────────────────────────────────────────────────────────
+
+    @GetMapping("/requests")
+    @RequirePermission(menu = "APPROVAL", perm = "READ")
+    public ApiResponse<PageResponse<ApprovalRequestResp>> listRequests(
+            @ModelAttribute ApprovalRequestSearchParam param) {
+        return ApiResponse.ok(service.listRequests(param));
+    }
+
+    @GetMapping("/requests/{requestId}")
+    @RequirePermission(menu = "APPROVAL", perm = "READ")
+    public ApiResponse<ApprovalRequestResp> detailRequest(@PathVariable Long requestId) {
+        return ApiResponse.ok(service.detailRequest(requestId));
+    }
+
+    @GetMapping("/requests/{requestId}/history")
+    @RequirePermission(menu = "APPROVAL", perm = "READ")
+    public ApiResponse<List<ApprovalHistoryResp>> historyOfRequest(@PathVariable Long requestId) {
+        return ApiResponse.ok(service.historyOfRequest(requestId));
+    }
+
+    @PostMapping("/requests")
+    @RequirePermission(menu = "APPROVAL", perm = "CREATE")
+    @DataChangeLog(menu = "APPROVAL", table = "approval_request")
+    public ApiResponse<Long> createRequest(@Valid @RequestBody ApprovalRequestSaveReq req) {
+        return ApiResponse.ok(service.createRequest(req));
+    }
+
+    @PostMapping("/requests/{requestId}/advance")
+    @RequirePermission(menu = "APPROVAL", perm = "APPROVE")
+    @DataChangeLog(menu = "APPROVAL", table = "approval_request")
+    public ApiResponse<Void> advance(@PathVariable Long requestId,
+                                     @Valid @RequestBody AdvanceReq req) {
+        service.advance(requestId, req.getApproverId(), req.getAction(), req.getComment());
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/requests/{requestId}/cancel")
+    @RequirePermission(menu = "APPROVAL", perm = "UPDATE")
+    @DataChangeLog(menu = "APPROVAL", table = "approval_request")
+    public ApiResponse<Void> cancel(@PathVariable Long requestId) {
+        service.cancel(requestId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,85 @@
+package com.ga.api.controller.attachment;
+
+import com.ga.api.service.attachment.AttachmentService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.attachment.AttachmentResp;
+import com.ga.core.vo.attachment.AttachmentSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.servlet.http.HttpServletResponse;
+import lombok.RequiredArgsConstructor;
+import org.springframework.http.HttpHeaders;
+import org.springframework.util.MimeTypeUtils;
+import org.springframework.web.bind.annotation.*;
+import org.springframework.web.multipart.MultipartFile;
+
+import java.io.IOException;
+import java.io.OutputStream;
+import java.net.URLEncoder;
+import java.nio.charset.StandardCharsets;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.util.List;
+
+@Tag(name = "첨부파일")
+@RestController
+@RequestMapping("/api/attachments")
+@RequiredArgsConstructor
+public class AttachmentController {
+
+    private final AttachmentService service;
+
+    @GetMapping
+    @RequirePermission(menu = "ATTACHMENT", perm = "READ")
+    public ApiResponse<PageResponse<AttachmentResp>> list(@ModelAttribute AttachmentSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/by-ref")
+    @RequirePermission(menu = "ATTACHMENT", perm = "READ")
+    public ApiResponse<List<AttachmentResp>> listByRef(@RequestParam String refType,
+                                                       @RequestParam Long refId) {
+        return ApiResponse.ok(service.listByRef(refType, refId));
+    }
+
+    @GetMapping("/{attachmentId}/meta")
+    @RequirePermission(menu = "ATTACHMENT", perm = "READ")
+    public ApiResponse<AttachmentResp> detail(@PathVariable Long attachmentId) {
+        return ApiResponse.ok(service.detail(attachmentId));
+    }
+
+    @PostMapping(consumes = "multipart/form-data")
+    @RequirePermission(menu = "ATTACHMENT", perm = "CREATE")
+    @DataChangeLog(menu = "ATTACHMENT", table = "attachment")
+    public ApiResponse<Long> upload(@RequestParam("file") MultipartFile file,
+                                    @RequestParam String refType,
+                                    @RequestParam Long refId) {
+        return ApiResponse.ok(service.upload(file, refType, refId));
+    }
+
+    @GetMapping("/{attachmentId}/download")
+    @RequirePermission(menu = "ATTACHMENT", perm = "READ")
+    public void download(@PathVariable Long attachmentId, HttpServletResponse response) throws IOException {
+        AttachmentResp meta = service.detail(attachmentId);
+        Path filePath = service.resolveFilePath(attachmentId);
+
+        response.setContentType(meta.getMimeType() != null ? meta.getMimeType() : MimeTypeUtils.APPLICATION_OCTET_STREAM_VALUE);
+        String encodedName = URLEncoder.encode(meta.getFileName(), StandardCharsets.UTF_8).replace("+", "%20");
+        response.setHeader(HttpHeaders.CONTENT_DISPOSITION, "attachment; filename*=UTF-8''" + encodedName);
+        response.setContentLengthLong(meta.getFileSize() != null ? meta.getFileSize() : 0L);
+
+        try (OutputStream out = response.getOutputStream()) {
+            Files.copy(filePath, out);
+        }
+    }
+
+    @DeleteMapping("/{attachmentId}")
+    @RequirePermission(menu = "ATTACHMENT", perm = "DELETE")
+    @DataChangeLog(menu = "ATTACHMENT", table = "attachment")
+    public ApiResponse<Void> delete(@PathVariable Long attachmentId) {
+        service.delete(attachmentId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,82 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.CollectionCommissionService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.commission.*;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "수금수수료")
+@RestController
+@RequestMapping("/api/collection-commissions")
+@RequiredArgsConstructor
+public class CollectionCommissionController {
+
+    private final CollectionCommissionService service;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "COLLECT_COMM", perm = "READ")
+    public ApiResponse<PageResponse<CollectionCommissionRuleResp>> listRules(
+            @ModelAttribute CollectionCommissionRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "COLLECT_COMM", perm = "READ")
+    public ApiResponse<CollectionCommissionRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "COLLECT_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "COLLECT_COMM", table = "collection_commission_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody CollectionCommissionRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "COLLECT_COMM", perm = "UPDATE")
+    @DataChangeLog(menu = "COLLECT_COMM", table = "collection_commission_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody CollectionCommissionRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "COLLECT_COMM", perm = "DELETE")
+    @DataChangeLog(menu = "COLLECT_COMM", table = "collection_commission_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "COLLECT_COMM", perm = "READ")
+    public ApiResponse<PageResponse<CollectionCommissionLedgerResp>> listLedgers(
+            @ModelAttribute CollectionCommissionLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{ledgerId}")
+    @RequirePermission(menu = "COLLECT_COMM", perm = "READ")
+    public ApiResponse<CollectionCommissionLedgerResp> detailLedger(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detailLedger(ledgerId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "COLLECT_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "COLLECT_COMM", table = "collection_commission_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody CollectionCommissionLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+}
@@ -0,0 +1,66 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.CommissionMasterService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.commission.CommissionMasterResp;
+import com.ga.core.vo.commission.CommissionMasterSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+import java.util.Map;
+
+@Tag(name = "수수료 마스터")
+@RestController
+@RequestMapping("/api/commissions")
+@RequiredArgsConstructor
+public class CommissionMasterController {
+
+    private final CommissionMasterService service;
+
+    @GetMapping
+    @RequirePermission(menu = "COMM_MASTER", perm = "READ")
+    public ApiResponse<PageResponse<CommissionMasterResp>> list(@ModelAttribute CommissionMasterSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{masterId}")
+    @RequirePermission(menu = "COMM_MASTER", perm = "READ")
+    public ApiResponse<CommissionMasterResp> detail(@PathVariable Long masterId) {
+        return ApiResponse.ok(service.detail(masterId));
+    }
+
+    @GetMapping("/by-agent")
+    @RequirePermission(menu = "COMM_MASTER", perm = "READ")
+    public ApiResponse<List<CommissionMasterResp>> byAgent(@RequestParam Long agentId,
+                                                           @RequestParam String settleMonth) {
+        return ApiResponse.ok(service.listByAgentAndMonth(agentId, settleMonth));
+    }
+
+    @GetMapping("/aggregated")
+    @RequirePermission(menu = "COMM_MASTER", perm = "READ")
+    public ApiResponse<List<CommissionMasterResp>> aggregated(@RequestParam String settleMonth) {
+        return ApiResponse.ok(service.aggregatedByMonth(settleMonth));
+    }
+
+    @PutMapping("/{masterId}/status")
+    @RequirePermission(menu = "COMM_MASTER", perm = "UPDATE")
+    @DataChangeLog(menu = "COMM_MASTER", table = "commission_master")
+    public ApiResponse<Void> updateStatus(@PathVariable Long masterId,
+                                          @RequestBody Map<String, String> body) {
+        service.updateStatus(masterId, body.get("status"));
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/{masterId}")
+    @RequirePermission(menu = "COMM_MASTER", perm = "DELETE")
+    @DataChangeLog(menu = "COMM_MASTER", table = "commission_master")
+    public ApiResponse<Void> delete(@PathVariable Long masterId) {
+        service.delete(masterId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,46 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.OverrideLedgerService;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.commission.*;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+
+@Tag(name = "오버라이드 원장")
+@RestController
+@RequestMapping("/api/override-ledgers")
+@RequiredArgsConstructor
+public class OverrideLedgerController {
+
+    private final OverrideLedgerService service;
+
+    @GetMapping
+    @RequirePermission(menu = "OVERRIDE_LEDGER", perm = "READ")
+    public ApiResponse<PageResponse<OverrideLedgerResp>> list(@ModelAttribute OverrideLedgerSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{ledgerId}")
+    @RequirePermission(menu = "OVERRIDE_LEDGER", perm = "READ")
+    public ApiResponse<OverrideLedgerResp> detail(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detail(ledgerId));
+    }
+
+    @GetMapping("/summary")
+    @RequirePermission(menu = "OVERRIDE_LEDGER", perm = "READ")
+    public ApiResponse<List<OverrideSummaryResp>> summaryList(@ModelAttribute OverrideSummarySearchParam param) {
+        return ApiResponse.ok(service.summaryList(param));
+    }
+
+    @GetMapping("/summary/by-agent")
+    @RequirePermission(menu = "OVERRIDE_LEDGER", perm = "READ")
+    public ApiResponse<OverrideSummaryResp> summaryByAgent(@RequestParam Long toAgentId,
+                                                           @RequestParam String settleMonth) {
+        return ApiResponse.ok(service.summaryByAgentAndMonth(toAgentId, settleMonth));
+    }
+}
@@ -0,0 +1,79 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.PersistencyBonusService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.commission.*;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "유지보수수당")
+@RestController
+@RequestMapping("/api/persistency-bonus")
+@RequiredArgsConstructor
+public class PersistencyBonusController {
+
+    private final PersistencyBonusService service;
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "PERSIST_BONUS", perm = "READ")
+    public ApiResponse<PageResponse<PersistencyBonusRuleResp>> listRules(
+            @ModelAttribute PersistencyBonusRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "PERSIST_BONUS", perm = "READ")
+    public ApiResponse<PersistencyBonusRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "PERSIST_BONUS", perm = "CREATE")
+    @DataChangeLog(menu = "PERSIST_BONUS", table = "persistency_bonus_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody PersistencyBonusRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "PERSIST_BONUS", perm = "UPDATE")
+    @DataChangeLog(menu = "PERSIST_BONUS", table = "persistency_bonus_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody PersistencyBonusRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "PERSIST_BONUS", perm = "DELETE")
+    @DataChangeLog(menu = "PERSIST_BONUS", table = "persistency_bonus_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    @GetMapping("/bonuses")
+    @RequirePermission(menu = "PERSIST_BONUS", perm = "READ")
+    public ApiResponse<PageResponse<PersistencyBonusResp>> listBonuses(
+            @ModelAttribute PersistencyBonusSearchParam param) {
+        return ApiResponse.ok(service.listBonuses(param));
+    }
+
+    @GetMapping("/bonuses/{bonusId}")
+    @RequirePermission(menu = "PERSIST_BONUS", perm = "READ")
+    public ApiResponse<PersistencyBonusResp> detailBonus(@PathVariable Long bonusId) {
+        return ApiResponse.ok(service.detailBonus(bonusId));
+    }
+
+    @PostMapping("/bonuses")
+    @RequirePermission(menu = "PERSIST_BONUS", perm = "CREATE")
+    @DataChangeLog(menu = "PERSIST_BONUS", table = "persistency_bonus")
+    public ApiResponse<Void> upsertBonus(@Valid @RequestBody PersistencyBonusSaveReq req) {
+        service.upsertBonus(req);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,78 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.ReinstatementCommissionService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.commission.*;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "부활수수료")
+@RestController
+@RequestMapping("/api/reinstatement-commissions")
+@RequiredArgsConstructor
+public class ReinstatementCommissionController {
+
+    private final ReinstatementCommissionService service;
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "REINSTATE_COMM", perm = "READ")
+    public ApiResponse<PageResponse<ReinstatementCommissionRuleResp>> listRules(
+            @ModelAttribute ReinstatementCommissionRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "REINSTATE_COMM", perm = "READ")
+    public ApiResponse<ReinstatementCommissionRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "REINSTATE_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "REINSTATE_COMM", table = "reinstatement_commission_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody ReinstatementCommissionRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "REINSTATE_COMM", perm = "UPDATE")
+    @DataChangeLog(menu = "REINSTATE_COMM", table = "reinstatement_commission_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody ReinstatementCommissionRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "REINSTATE_COMM", perm = "DELETE")
+    @DataChangeLog(menu = "REINSTATE_COMM", table = "reinstatement_commission_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "REINSTATE_COMM", perm = "READ")
+    public ApiResponse<PageResponse<ReinstatementCommissionLedgerResp>> listLedgers(
+            @ModelAttribute ReinstatementCommissionLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{ledgerId}")
+    @RequirePermission(menu = "REINSTATE_COMM", perm = "READ")
+    public ApiResponse<ReinstatementCommissionLedgerResp> detailLedger(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detailLedger(ledgerId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "REINSTATE_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "REINSTATE_COMM", table = "reinstatement_commission_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody ReinstatementCommissionLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+}
@@ -0,0 +1,78 @@
+package com.ga.api.controller.commission;
+
+import com.ga.api.service.commission.RenewalCommissionService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.commission.*;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "갱신수수료")
+@RestController
+@RequestMapping("/api/renewal-commissions")
+@RequiredArgsConstructor
+public class RenewalCommissionController {
+
+    private final RenewalCommissionService service;
+
+    @GetMapping("/rules")
+    @RequirePermission(menu = "RENEWAL_COMM", perm = "READ")
+    public ApiResponse<PageResponse<RenewalCommissionRuleResp>> listRules(
+            @ModelAttribute RenewalCommissionRuleSearchParam param) {
+        return ApiResponse.ok(service.listRules(param));
+    }
+
+    @GetMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "RENEWAL_COMM", perm = "READ")
+    public ApiResponse<RenewalCommissionRuleResp> detailRule(@PathVariable Long ruleId) {
+        return ApiResponse.ok(service.detailRule(ruleId));
+    }
+
+    @PostMapping("/rules")
+    @RequirePermission(menu = "RENEWAL_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "RENEWAL_COMM", table = "renewal_commission_rule")
+    public ApiResponse<Long> createRule(@Valid @RequestBody RenewalCommissionRuleSaveReq req) {
+        return ApiResponse.ok(service.createRule(req));
+    }
+
+    @PutMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "RENEWAL_COMM", perm = "UPDATE")
+    @DataChangeLog(menu = "RENEWAL_COMM", table = "renewal_commission_rule")
+    public ApiResponse<Void> updateRule(@PathVariable Long ruleId,
+                                        @Valid @RequestBody RenewalCommissionRuleSaveReq req) {
+        service.updateRule(ruleId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/rules/{ruleId}")
+    @RequirePermission(menu = "RENEWAL_COMM", perm = "DELETE")
+    @DataChangeLog(menu = "RENEWAL_COMM", table = "renewal_commission_rule")
+    public ApiResponse<Void> deleteRule(@PathVariable Long ruleId) {
+        service.deleteRule(ruleId);
+        return ApiResponse.ok();
+    }
+
+    @GetMapping("/ledgers")
+    @RequirePermission(menu = "RENEWAL_COMM", perm = "READ")
+    public ApiResponse<PageResponse<RenewalCommissionLedgerResp>> listLedgers(
+            @ModelAttribute RenewalCommissionLedgerSearchParam param) {
+        return ApiResponse.ok(service.listLedgers(param));
+    }
+
+    @GetMapping("/ledgers/{ledgerId}")
+    @RequirePermission(menu = "RENEWAL_COMM", perm = "READ")
+    public ApiResponse<RenewalCommissionLedgerResp> detailLedger(@PathVariable Long ledgerId) {
+        return ApiResponse.ok(service.detailLedger(ledgerId));
+    }
+
+    @PostMapping("/ledgers")
+    @RequirePermission(menu = "RENEWAL_COMM", perm = "CREATE")
+    @DataChangeLog(menu = "RENEWAL_COMM", table = "renewal_commission_ledger")
+    public ApiResponse<Long> createLedger(@Valid @RequestBody RenewalCommissionLedgerSaveReq req) {
+        return ApiResponse.ok(service.createLedger(req));
+    }
+}
@@ -0,0 +1,70 @@
+package com.ga.api.controller.complaint;
+
+import com.ga.api.service.complaint.ComplaintService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.complaint.ComplaintResp;
+import com.ga.core.vo.complaint.ComplaintSaveReq;
+import com.ga.core.vo.complaint.ComplaintSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.Map;
+
+@Tag(name = "민원 관리")
+@RestController
+@RequestMapping("/api/complaints")
+@RequiredArgsConstructor
+public class ComplaintController {
+
+    private final ComplaintService service;
+
+    @GetMapping
+    @RequirePermission(menu = "COMPLAINT", perm = "READ")
+    public ApiResponse<PageResponse<ComplaintResp>> list(@ModelAttribute ComplaintSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{complaintId}")
+    @RequirePermission(menu = "COMPLAINT", perm = "READ")
+    public ApiResponse<ComplaintResp> detail(@PathVariable Long complaintId) {
+        return ApiResponse.ok(service.detail(complaintId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "COMPLAINT", perm = "CREATE")
+    @DataChangeLog(menu = "COMPLAINT", table = "complaint")
+    public ApiResponse<Long> create(@Valid @RequestBody ComplaintSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/{complaintId}")
+    @RequirePermission(menu = "COMPLAINT", perm = "UPDATE")
+    @DataChangeLog(menu = "COMPLAINT", table = "complaint")
+    public ApiResponse<Void> update(@PathVariable Long complaintId,
+                                    @Valid @RequestBody ComplaintSaveReq req) {
+        service.update(complaintId, req);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/{complaintId}/close")
+    @RequirePermission(menu = "COMPLAINT", perm = "UPDATE")
+    @DataChangeLog(menu = "COMPLAINT", table = "complaint")
+    public ApiResponse<Void> close(@PathVariable Long complaintId,
+                                   @RequestBody Map<String, String> body) {
+        service.close(complaintId, body.get("resolution"));
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/{complaintId}")
+    @RequirePermission(menu = "COMPLAINT", perm = "DELETE")
+    @DataChangeLog(menu = "COMPLAINT", table = "complaint")
+    public ApiResponse<Void> delete(@PathVariable Long complaintId) {
+        service.delete(complaintId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,70 @@
+package com.ga.api.controller.contract;
+
+import com.ga.api.service.contract.AgentContractService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.contract.AgentContractResp;
+import com.ga.core.vo.contract.AgentContractSaveReq;
+import com.ga.core.vo.contract.AgentContractSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.Map;
+
+@Tag(name = "위촉계약 관리")
+@RestController
+@RequestMapping("/api/agent-contracts")
+@RequiredArgsConstructor
+public class AgentContractController {
+
+    private final AgentContractService service;
+
+    @GetMapping
+    @RequirePermission(menu = "AGENT_CONTRACT", perm = "READ")
+    public ApiResponse<PageResponse<AgentContractResp>> list(@ModelAttribute AgentContractSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{contractId}")
+    @RequirePermission(menu = "AGENT_CONTRACT", perm = "READ")
+    public ApiResponse<AgentContractResp> detail(@PathVariable Long contractId) {
+        return ApiResponse.ok(service.detail(contractId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "AGENT_CONTRACT", perm = "CREATE")
+    @DataChangeLog(menu = "AGENT_CONTRACT", table = "agent_contract")
+    public ApiResponse<Long> create(@Valid @RequestBody AgentContractSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/{contractId}")
+    @RequirePermission(menu = "AGENT_CONTRACT", perm = "UPDATE")
+    @DataChangeLog(menu = "AGENT_CONTRACT", table = "agent_contract")
+    public ApiResponse<Void> update(@PathVariable Long contractId,
+                                    @Valid @RequestBody AgentContractSaveReq req) {
+        service.update(contractId, req);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/{contractId}/terminate")
+    @RequirePermission(menu = "AGENT_CONTRACT", perm = "UPDATE")
+    @DataChangeLog(menu = "AGENT_CONTRACT", table = "agent_contract")
+    public ApiResponse<Void> terminate(@PathVariable Long contractId,
+                                       @RequestBody Map<String, String> body) {
+        service.terminate(contractId, body.get("reason"));
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/{contractId}")
+    @RequirePermission(menu = "AGENT_CONTRACT", perm = "DELETE")
+    @DataChangeLog(menu = "AGENT_CONTRACT", table = "agent_contract")
+    public ApiResponse<Void> delete(@PathVariable Long contractId) {
+        service.delete(contractId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,59 @@
+package com.ga.api.controller.endorse;
+
+import com.ga.api.service.endorse.ContractEndorsementService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.endorse.ContractEndorsementResp;
+import com.ga.core.vo.endorse.ContractEndorsementSaveReq;
+import com.ga.core.vo.endorse.ContractEndorsementSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "계약 변경")
+@RestController
+@RequestMapping("/api/contract-endorsements")
+@RequiredArgsConstructor
+public class ContractEndorsementController {
+
+    private final ContractEndorsementService service;
+
+    @GetMapping
+    @RequirePermission(menu = "ENDORSE", perm = "READ")
+    public ApiResponse<PageResponse<ContractEndorsementResp>> list(
+            @ModelAttribute ContractEndorsementSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{endorsementId}")
+    @RequirePermission(menu = "ENDORSE", perm = "READ")
+    public ApiResponse<ContractEndorsementResp> detail(@PathVariable Long endorsementId) {
+        return ApiResponse.ok(service.detail(endorsementId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "ENDORSE", perm = "CREATE")
+    @DataChangeLog(menu = "ENDORSE", table = "contract_endorsement")
+    public ApiResponse<Long> create(@Valid @RequestBody ContractEndorsementSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PostMapping("/{endorsementId}/process")
+    @RequirePermission(menu = "ENDORSE", perm = "UPDATE")
+    @DataChangeLog(menu = "ENDORSE", table = "contract_endorsement")
+    public ApiResponse<Void> process(@PathVariable Long endorsementId) {
+        service.process(endorsementId);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/{endorsementId}")
+    @RequirePermission(menu = "ENDORSE", perm = "DELETE")
+    @DataChangeLog(menu = "ENDORSE", table = "contract_endorsement")
+    public ApiResponse<Void> delete(@PathVariable Long endorsementId) {
+        service.delete(endorsementId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,50 @@
+package com.ga.api.controller.kpi;
+
+import com.ga.api.service.kpi.KpiService;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.kpi.KpiCumulativeResp;
+import com.ga.core.vo.kpi.KpiMonthlySummaryResp;
+import com.ga.core.vo.kpi.KpiOrgSummaryResp;
+import com.ga.core.vo.kpi.KpiRetentionResp;
+import com.ga.core.vo.kpi.KpiSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.ModelAttribute;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RestController;
+
+@Tag(name = "KPI 대시보드")
+@RestController
+@RequestMapping("/api/kpi")
+@RequiredArgsConstructor
+public class KpiController {
+
+    private final KpiService service;
+
+    @GetMapping("/monthly-summary")
+    @RequirePermission(menu = "KPI_MONTHLY", perm = "READ")
+    public ApiResponse<PageResponse<KpiMonthlySummaryResp>> monthlySummary(@ModelAttribute KpiSearchParam param) {
+        return ApiResponse.ok(service.monthlySummary(param));
+    }
+
+    @GetMapping("/org-summary")
+    @RequirePermission(menu = "KPI_ORG", perm = "READ")
+    public ApiResponse<PageResponse<KpiOrgSummaryResp>> orgSummary(@ModelAttribute KpiSearchParam param) {
+        return ApiResponse.ok(service.orgSummary(param));
+    }
+
+    @GetMapping("/retention")
+    @RequirePermission(menu = "KPI_RETENTION", perm = "READ")
+    public ApiResponse<PageResponse<KpiRetentionResp>> retention(@ModelAttribute KpiSearchParam param) {
+        return ApiResponse.ok(service.retention(param));
+    }
+
+    @GetMapping("/cumulative")
+    @RequirePermission(menu = "KPI_CUMULATIVE", perm = "READ")
+    public ApiResponse<PageResponse<KpiCumulativeResp>> cumulative(@ModelAttribute KpiSearchParam param) {
+        return ApiResponse.ok(service.cumulative(param));
+    }
+}
@@ -0,0 +1,68 @@
+package com.ga.api.controller.license;
+
+import com.ga.api.service.license.AgentLicenseService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.license.AgentLicenseResp;
+import com.ga.core.vo.license.AgentLicenseSaveReq;
+import com.ga.core.vo.license.AgentLicenseSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+
+@Tag(name = "자격 관리")
+@RestController
+@RequestMapping("/api/agent-licenses")
+@RequiredArgsConstructor
+public class AgentLicenseController {
+
+    private final AgentLicenseService service;
+
+    @GetMapping
+    @RequirePermission(menu = "AGENT_LICENSE", perm = "READ")
+    public ApiResponse<PageResponse<AgentLicenseResp>> list(@ModelAttribute AgentLicenseSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{licenseId}")
+    @RequirePermission(menu = "AGENT_LICENSE", perm = "READ")
+    public ApiResponse<AgentLicenseResp> detail(@PathVariable Long licenseId) {
+        return ApiResponse.ok(service.detail(licenseId));
+    }
+
+    @GetMapping("/expiring")
+    @RequirePermission(menu = "AGENT_LICENSE", perm = "READ")
+    public ApiResponse<List<AgentLicenseResp>> expiring(
+            @RequestParam(defaultValue = "30") int days) {
+        return ApiResponse.ok(service.expiring(days));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "AGENT_LICENSE", perm = "CREATE")
+    @DataChangeLog(menu = "AGENT_LICENSE", table = "agent_license")
+    public ApiResponse<Long> create(@Valid @RequestBody AgentLicenseSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/{licenseId}")
+    @RequirePermission(menu = "AGENT_LICENSE", perm = "UPDATE")
+    @DataChangeLog(menu = "AGENT_LICENSE", table = "agent_license")
+    public ApiResponse<Void> update(@PathVariable Long licenseId,
+                                    @Valid @RequestBody AgentLicenseSaveReq req) {
+        service.update(licenseId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/{licenseId}")
+    @RequirePermission(menu = "AGENT_LICENSE", perm = "DELETE")
+    @DataChangeLog(menu = "AGENT_LICENSE", table = "agent_license")
+    public ApiResponse<Void> delete(@PathVariable Long licenseId) {
+        service.delete(licenseId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,97 @@
+package com.ga.api.controller.notice;
+
+import com.ga.api.service.notice.NoticeService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.vo.notice.*;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+
+@Tag(name = "공지사항 & 알림")
+@RestController
+@RequiredArgsConstructor
+public class NoticeController {
+
+    private final NoticeService service;
+
+    // ── Notice ────────────────────────────────────────────────────────────────
+
+    @GetMapping("/api/notices")
+    @RequirePermission(menu = "NOTICE", perm = "READ")
+    public ApiResponse<PageResponse<NoticeResp>> list(@ModelAttribute NoticeSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/api/notices/active")
+    @RequirePermission(menu = "NOTICE", perm = "READ")
+    public ApiResponse<List<NoticeResp>> activeList() {
+        return ApiResponse.ok(service.activeList());
+    }
+
+    @GetMapping("/api/notices/{noticeId}")
+    @RequirePermission(menu = "NOTICE", perm = "READ")
+    public ApiResponse<NoticeResp> detail(@PathVariable Long noticeId) {
+        return ApiResponse.ok(service.detail(noticeId));
+    }
+
+    @PostMapping("/api/notices")
+    @RequirePermission(menu = "NOTICE", perm = "CREATE")
+    @DataChangeLog(menu = "NOTICE", table = "notice")
+    public ApiResponse<Long> create(@Valid @RequestBody NoticeSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/api/notices/{noticeId}")
+    @RequirePermission(menu = "NOTICE", perm = "UPDATE")
+    @DataChangeLog(menu = "NOTICE", table = "notice")
+    public ApiResponse<Void> update(@PathVariable Long noticeId,
+                                    @Valid @RequestBody NoticeSaveReq req) {
+        service.update(noticeId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/api/notices/{noticeId}")
+    @RequirePermission(menu = "NOTICE", perm = "DELETE")
+    @DataChangeLog(menu = "NOTICE", table = "notice")
+    public ApiResponse<Void> delete(@PathVariable Long noticeId) {
+        service.delete(noticeId);
+        return ApiResponse.ok();
+    }
+
+    // ── UserNotification ──────────────────────────────────────────────────────
+
+    @GetMapping("/api/user-notifications")
+    @RequirePermission(menu = "NOTICE", perm = "READ")
+    public ApiResponse<PageResponse<UserNotificationResp>> listNotifications(
+            @ModelAttribute UserNotificationSearchParam param) {
+        return ApiResponse.ok(service.listNotifications(param));
+    }
+
+    @GetMapping("/api/user-notifications/unread-count")
+    @RequirePermission(menu = "NOTICE", perm = "READ")
+    public ApiResponse<Integer> unreadCount(@RequestParam Long userId) {
+        return ApiResponse.ok(service.unreadCount(userId));
+    }
+
+    @PostMapping("/api/user-notifications/{notificationId}/read")
+    @RequirePermission(menu = "NOTICE", perm = "READ")
+    public ApiResponse<Void> markRead(@PathVariable Long notificationId,
+                                      @RequestParam Long userId) {
+        service.markRead(notificationId, userId);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/api/user-notifications/read-all")
+    @RequirePermission(menu = "NOTICE", perm = "READ")
+    public ApiResponse<Void> markAllRead(@RequestParam Long userId) {
+        service.markAllRead(userId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,50 @@
+package com.ga.api.controller.settle;
+
+import com.ga.api.service.settle.CarrierReconciliationOutService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.CarrierReconciliationOutResp;
+import com.ga.core.vo.settle.CarrierReconciliationOutSaveReq;
+import com.ga.core.vo.settle.CarrierReconciliationOutSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "보험사 회신 관리")
+@RestController
+@RequestMapping("/api/carrier-reconciliation")
+@RequiredArgsConstructor
+public class CarrierReconciliationOutController {
+
+    private final CarrierReconciliationOutService service;
+
+    @GetMapping
+    @RequirePermission(menu = "RECON_OUT", perm = "READ")
+    public ApiResponse<PageResponse<CarrierReconciliationOutResp>> list(@ModelAttribute CarrierReconciliationOutSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{reconOutId}")
+    @RequirePermission(menu = "RECON_OUT", perm = "READ")
+    public ApiResponse<CarrierReconciliationOutResp> detail(@PathVariable Long reconOutId) {
+        return ApiResponse.ok(service.detail(reconOutId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "RECON_OUT", perm = "CREATE")
+    @DataChangeLog(menu = "RECON_OUT", table = "carrier_reconciliation_out")
+    public ApiResponse<Long> create(@Valid @RequestBody CarrierReconciliationOutSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PostMapping("/{reconOutId}/retry")
+    @RequirePermission(menu = "RECON_OUT", perm = "UPDATE")
+    @DataChangeLog(menu = "RECON_OUT", table = "carrier_reconciliation_out")
+    public ApiResponse<Void> retry(@PathVariable Long reconOutId) {
+        service.retry(reconOutId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,74 @@
+package com.ga.api.controller.settle;
+
+import com.ga.api.service.settle.CommissionDisputeService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.CommissionDisputeResp;
+import com.ga.core.vo.settle.CommissionDisputeSaveReq;
+import com.ga.core.vo.settle.CommissionDisputeSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.math.BigDecimal;
+import java.util.Map;
+
+@Tag(name = "수수료 이의신청 관리")
+@RestController
+@RequestMapping("/api/disputes")
+@RequiredArgsConstructor
+public class CommissionDisputeController {
+
+    private final CommissionDisputeService service;
+
+    @GetMapping
+    @RequirePermission(menu = "DISPUTE", perm = "READ")
+    public ApiResponse<PageResponse<CommissionDisputeResp>> list(@ModelAttribute CommissionDisputeSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{disputeId}")
+    @RequirePermission(menu = "DISPUTE", perm = "READ")
+    public ApiResponse<CommissionDisputeResp> detail(@PathVariable Long disputeId) {
+        return ApiResponse.ok(service.detail(disputeId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "DISPUTE", perm = "CREATE")
+    @DataChangeLog(menu = "DISPUTE", table = "commission_dispute")
+    public ApiResponse<Long> create(@Valid @RequestBody CommissionDisputeSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PostMapping("/{disputeId}/review")
+    @RequirePermission(menu = "DISPUTE", perm = "UPDATE")
+    @DataChangeLog(menu = "DISPUTE", table = "commission_dispute")
+    public ApiResponse<Void> startReview(@PathVariable Long disputeId) {
+        service.startReview(disputeId);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/{disputeId}/approve")
+    @RequirePermission(menu = "DISPUTE", perm = "APPROVE")
+    @DataChangeLog(menu = "DISPUTE", table = "commission_dispute")
+    public ApiResponse<Void> approve(@PathVariable Long disputeId, @RequestBody Map<String, Object> body) {
+        String resolution = (String) body.get("resolution");
+        BigDecimal adjustmentAmount = body.get("adjustmentAmount") != null
+                ? new BigDecimal(body.get("adjustmentAmount").toString()) : null;
+        Long correctionId = body.get("correctionId") != null
+                ? Long.valueOf(body.get("correctionId").toString()) : null;
+        service.approve(disputeId, resolution, adjustmentAmount, correctionId);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/{disputeId}/reject")
+    @RequirePermission(menu = "DISPUTE", perm = "APPROVE")
+    @DataChangeLog(menu = "DISPUTE", table = "commission_dispute")
+    public ApiResponse<Void> reject(@PathVariable Long disputeId, @RequestBody Map<String, String> body) {
+        service.reject(disputeId, body.get("resolution"));
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,60 @@
+package com.ga.api.controller.settle;
+
+import com.ga.api.service.settle.IncentivePaymentService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.IncentivePaymentResp;
+import com.ga.core.vo.settle.IncentivePaymentSaveReq;
+import com.ga.core.vo.settle.IncentivePaymentSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.Map;
+
+@Tag(name = "시책 지급 관리")
+@RestController
+@RequestMapping("/api/incentive-payments")
+@RequiredArgsConstructor
+public class IncentivePaymentController {
+
+    private final IncentivePaymentService service;
+
+    @GetMapping
+    @RequirePermission(menu = "INCENTIVE_PAY", perm = "READ")
+    public ApiResponse<PageResponse<IncentivePaymentResp>> list(@ModelAttribute IncentivePaymentSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{incentivePayId}")
+    @RequirePermission(menu = "INCENTIVE_PAY", perm = "READ")
+    public ApiResponse<IncentivePaymentResp> detail(@PathVariable Long incentivePayId) {
+        return ApiResponse.ok(service.detail(incentivePayId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "INCENTIVE_PAY", perm = "CREATE")
+    @DataChangeLog(menu = "INCENTIVE_PAY", table = "incentive_payment")
+    public ApiResponse<Long> create(@Valid @RequestBody IncentivePaymentSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PostMapping("/{incentivePayId}/confirm")
+    @RequirePermission(menu = "INCENTIVE_PAY", perm = "APPROVE")
+    @DataChangeLog(menu = "INCENTIVE_PAY", table = "incentive_payment")
+    public ApiResponse<Void> confirm(@PathVariable Long incentivePayId) {
+        service.confirm(incentivePayId);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/{incentivePayId}/cancel")
+    @RequirePermission(menu = "INCENTIVE_PAY", perm = "UPDATE")
+    @DataChangeLog(menu = "INCENTIVE_PAY", table = "incentive_payment")
+    public ApiResponse<Void> cancel(@PathVariable Long incentivePayId, @RequestBody Map<String, String> body) {
+        service.cancel(incentivePayId, body.get("cancelReason"));
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,60 @@
+package com.ga.api.controller.settle;
+
+import com.ga.api.service.settle.IncentiveProgramService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.IncentiveProgramResp;
+import com.ga.core.vo.settle.IncentiveProgramSaveReq;
+import com.ga.core.vo.settle.IncentiveProgramSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.Map;
+
+@Tag(name = "시책 프로그램 관리")
+@RestController
+@RequestMapping("/api/incentive-programs")
+@RequiredArgsConstructor
+public class IncentiveProgramController {
+
+    private final IncentiveProgramService service;
+
+    @GetMapping
+    @RequirePermission(menu = "INCENTIVE_PROG", perm = "READ")
+    public ApiResponse<PageResponse<IncentiveProgramResp>> list(@ModelAttribute IncentiveProgramSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{programId}")
+    @RequirePermission(menu = "INCENTIVE_PROG", perm = "READ")
+    public ApiResponse<IncentiveProgramResp> detail(@PathVariable Long programId) {
+        return ApiResponse.ok(service.detail(programId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "INCENTIVE_PROG", perm = "CREATE")
+    @DataChangeLog(menu = "INCENTIVE_PROG", table = "incentive_program")
+    public ApiResponse<Long> create(@Valid @RequestBody IncentiveProgramSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/{programId}")
+    @RequirePermission(menu = "INCENTIVE_PROG", perm = "UPDATE")
+    @DataChangeLog(menu = "INCENTIVE_PROG", table = "incentive_program")
+    public ApiResponse<Void> update(@PathVariable Long programId, @Valid @RequestBody IncentiveProgramSaveReq req) {
+        service.update(programId, req);
+        return ApiResponse.ok();
+    }
+
+    @PutMapping("/{programId}/active")
+    @RequirePermission(menu = "INCENTIVE_PROG", perm = "UPDATE")
+    @DataChangeLog(menu = "INCENTIVE_PROG", table = "incentive_program")
+    public ApiResponse<Void> toggleActive(@PathVariable Long programId, @RequestBody Map<String, Boolean> body) {
+        service.toggleActive(programId, Boolean.TRUE.equals(body.get("isActive")));
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,53 @@
+package com.ga.api.controller.settle;
+
+import com.ga.api.service.settle.PeriodCloseService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.PeriodCloseResp;
+import com.ga.core.vo.settle.PeriodCloseSaveReq;
+import com.ga.core.vo.settle.PeriodCloseSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.Map;
+
+@Tag(name = "정산 마감 관리")
+@RestController
+@RequestMapping("/api/period-close")
+@RequiredArgsConstructor
+public class PeriodCloseController {
+
+    private final PeriodCloseService service;
+
+    @GetMapping
+    @RequirePermission(menu = "PERIOD_CLOSE", perm = "READ")
+    public ApiResponse<PageResponse<PeriodCloseResp>> list(@ModelAttribute PeriodCloseSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{closeId}")
+    @RequirePermission(menu = "PERIOD_CLOSE", perm = "READ")
+    public ApiResponse<PeriodCloseResp> detail(@PathVariable Long closeId) {
+        return ApiResponse.ok(service.detail(closeId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "PERIOD_CLOSE", perm = "CREATE")
+    @DataChangeLog(menu = "PERIOD_CLOSE", table = "period_close")
+    public ApiResponse<Void> close(@Valid @RequestBody PeriodCloseSaveReq req) {
+        service.close(req);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/{closeId}/reopen")
+    @RequirePermission(menu = "PERIOD_CLOSE", perm = "UPDATE")
+    @DataChangeLog(menu = "PERIOD_CLOSE", table = "period_close")
+    public ApiResponse<Void> reopen(@PathVariable Long closeId, @RequestBody Map<String, String> body) {
+        service.reopen(closeId, body.get("reopenReason"));
+        return ApiResponse.ok();
+    }
+}
@@ -59,7 +59,7 @@ public class SettleController {
    @RequirePermission(menu = "SETTLE_LIST", perm = "APPROVE")
    @DataChangeLog(menu = "SETTLE_LIST", table = "settle_master")
    public ApiResponse<Void> hold(@PathVariable Long settleId, @RequestBody Map<String, String> body) {
-        service.hold(settleId, body.get("reason"));
+        service.hold(settleId, body.get("reason"), body.get("reasonCode"));
        return ApiResponse.ok();
    }

@@ -0,0 +1,67 @@
+package com.ga.api.controller.settle;
+
+import com.ga.api.service.settle.SettleCorrectionService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.SettleCorrectionResp;
+import com.ga.core.vo.settle.SettleCorrectionSaveReq;
+import com.ga.core.vo.settle.SettleCorrectionSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+import java.util.Map;
+
+@Tag(name = "정산 정정 관리")
+@RestController
+@RequestMapping("/api/settle-corrections")
+@RequiredArgsConstructor
+public class SettleCorrectionController {
+
+    private final SettleCorrectionService service;
+
+    @GetMapping
+    @RequirePermission(menu = "SETTLE_CORR", perm = "READ")
+    public ApiResponse<PageResponse<SettleCorrectionResp>> list(@ModelAttribute SettleCorrectionSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{correctionId}")
+    @RequirePermission(menu = "SETTLE_CORR", perm = "READ")
+    public ApiResponse<SettleCorrectionResp> detail(@PathVariable Long correctionId) {
+        return ApiResponse.ok(service.detail(correctionId));
+    }
+
+    @GetMapping("/by-settle/{originalSettleId}")
+    @RequirePermission(menu = "SETTLE_CORR", perm = "READ")
+    public ApiResponse<List<SettleCorrectionResp>> listByOriginalSettle(@PathVariable Long originalSettleId) {
+        return ApiResponse.ok(service.listByOriginalSettle(originalSettleId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "SETTLE_CORR", perm = "CREATE")
+    @DataChangeLog(menu = "SETTLE_CORR", table = "settle_correction")
+    public ApiResponse<Long> create(@Valid @RequestBody SettleCorrectionSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PostMapping("/{correctionId}/approve")
+    @RequirePermission(menu = "SETTLE_CORR", perm = "APPROVE")
+    @DataChangeLog(menu = "SETTLE_CORR", table = "settle_correction")
+    public ApiResponse<Void> approve(@PathVariable Long correctionId) {
+        service.approve(correctionId);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/{correctionId}/cancel")
+    @RequirePermission(menu = "SETTLE_CORR", perm = "UPDATE")
+    @DataChangeLog(menu = "SETTLE_CORR", table = "settle_correction")
+    public ApiResponse<Void> cancel(@PathVariable Long correctionId, @RequestBody Map<String, String> body) {
+        service.cancel(correctionId, body.get("cancelReason"));
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,52 @@
+package com.ga.api.controller.settle;
+
+import com.ga.api.service.settle.TaxInvoiceService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.TaxInvoiceResp;
+import com.ga.core.vo.settle.TaxInvoiceSaveReq;
+import com.ga.core.vo.settle.TaxInvoiceSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.Map;
+
+@Tag(name = "세금계산서 관리")
+@RestController
+@RequestMapping("/api/tax-invoices")
+@RequiredArgsConstructor
+public class TaxInvoiceController {
+
+    private final TaxInvoiceService service;
+
+    @GetMapping
+    @RequirePermission(menu = "TAX_INVOICE", perm = "READ")
+    public ApiResponse<PageResponse<TaxInvoiceResp>> list(@ModelAttribute TaxInvoiceSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{invoiceId}")
+    @RequirePermission(menu = "TAX_INVOICE", perm = "READ")
+    public ApiResponse<TaxInvoiceResp> detail(@PathVariable Long invoiceId) {
+        return ApiResponse.ok(service.detail(invoiceId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "TAX_INVOICE", perm = "CREATE")
+    @DataChangeLog(menu = "TAX_INVOICE", table = "tax_invoice")
+    public ApiResponse<Long> create(@Valid @RequestBody TaxInvoiceSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PostMapping("/{invoiceId}/cancel")
+    @RequirePermission(menu = "TAX_INVOICE", perm = "UPDATE")
+    @DataChangeLog(menu = "TAX_INVOICE", table = "tax_invoice")
+    public ApiResponse<Void> cancel(@PathVariable Long invoiceId, @RequestBody Map<String, String> body) {
+        service.cancel(invoiceId, body.get("cancelReason"));
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,65 @@
+package com.ga.api.controller.settle;
+
+import com.ga.api.service.settle.TerminationSettlementService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.settle.TerminationSettlementResp;
+import com.ga.core.vo.settle.TerminationSettlementSaveReq;
+import com.ga.core.vo.settle.TerminationSettlementSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "해촉 정산 관리")
+@RestController
+@RequestMapping("/api/termination-settlements")
+@RequiredArgsConstructor
+public class TerminationSettlementController {
+
+    private final TerminationSettlementService service;
+
+    @GetMapping
+    @RequirePermission(menu = "TERM_SETTLE", perm = "READ")
+    public ApiResponse<PageResponse<TerminationSettlementResp>> list(@ModelAttribute TerminationSettlementSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{termSettleId}")
+    @RequirePermission(menu = "TERM_SETTLE", perm = "READ")
+    public ApiResponse<TerminationSettlementResp> detail(@PathVariable Long termSettleId) {
+        return ApiResponse.ok(service.detail(termSettleId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "TERM_SETTLE", perm = "CREATE")
+    @DataChangeLog(menu = "TERM_SETTLE", table = "termination_settlement")
+    public ApiResponse<Long> create(@Valid @RequestBody TerminationSettlementSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/{termSettleId}")
+    @RequirePermission(menu = "TERM_SETTLE", perm = "UPDATE")
+    @DataChangeLog(menu = "TERM_SETTLE", table = "termination_settlement")
+    public ApiResponse<Void> update(@PathVariable Long termSettleId, @Valid @RequestBody TerminationSettlementSaveReq req) {
+        service.update(termSettleId, req);
+        return ApiResponse.ok();
+    }
+
+    @PostMapping("/process")
+    @RequirePermission(menu = "TERM_SETTLE", perm = "CREATE")
+    @DataChangeLog(menu = "TERM_SETTLE", table = "termination_settlement")
+    public ApiResponse<Long> process(@Valid @RequestBody TerminationSettlementSaveReq req) {
+        return ApiResponse.ok(service.process(req));
+    }
+
+    @PostMapping("/{termSettleId}/confirm")
+    @RequirePermission(menu = "TERM_SETTLE", perm = "APPROVE")
+    @DataChangeLog(menu = "TERM_SETTLE", table = "termination_settlement")
+    public ApiResponse<Void> confirm(@PathVariable Long termSettleId) {
+        service.confirm(termSettleId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,91 @@
+package com.ga.api.controller.training;
+
+import com.ga.api.service.training.AgentTrainingService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.training.*;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Tag(name = "보수교육 관리")
+@RestController
+@RequiredArgsConstructor
+public class AgentTrainingController {
+
+    private final AgentTrainingService service;
+
+    // ── Training ──────────────────────────────────────────────────────────────
+
+    @GetMapping("/api/agent-trainings")
+    @RequirePermission(menu = "AGENT_TRAINING", perm = "READ")
+    public ApiResponse<PageResponse<AgentTrainingResp>> list(@ModelAttribute AgentTrainingSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/api/agent-trainings/{trainingId}")
+    @RequirePermission(menu = "AGENT_TRAINING", perm = "READ")
+    public ApiResponse<AgentTrainingResp> detail(@PathVariable Long trainingId) {
+        return ApiResponse.ok(service.detail(trainingId));
+    }
+
+    @GetMapping("/api/agent-trainings/annual-hours")
+    @RequirePermission(menu = "AGENT_TRAINING", perm = "READ")
+    public ApiResponse<BigDecimal> annualHours(@RequestParam Long agentId,
+                                               @RequestParam int year) {
+        return ApiResponse.ok(service.annualHours(agentId, year));
+    }
+
+    @PostMapping("/api/agent-trainings")
+    @RequirePermission(menu = "AGENT_TRAINING", perm = "CREATE")
+    @DataChangeLog(menu = "AGENT_TRAINING", table = "agent_training")
+    public ApiResponse<Long> create(@Valid @RequestBody AgentTrainingSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PutMapping("/api/agent-trainings/{trainingId}")
+    @RequirePermission(menu = "AGENT_TRAINING", perm = "UPDATE")
+    @DataChangeLog(menu = "AGENT_TRAINING", table = "agent_training")
+    public ApiResponse<Void> update(@PathVariable Long trainingId,
+                                    @Valid @RequestBody AgentTrainingSaveReq req) {
+        service.update(trainingId, req);
+        return ApiResponse.ok();
+    }
+
+    @DeleteMapping("/api/agent-trainings/{trainingId}")
+    @RequirePermission(menu = "AGENT_TRAINING", perm = "DELETE")
+    @DataChangeLog(menu = "AGENT_TRAINING", table = "agent_training")
+    public ApiResponse<Void> delete(@PathVariable Long trainingId) {
+        service.delete(trainingId);
+        return ApiResponse.ok();
+    }
+
+    // ── Requirement ───────────────────────────────────────────────────────────
+
+    @GetMapping("/api/training-requirements")
+    @RequirePermission(menu = "AGENT_TRAINING", perm = "READ")
+    public ApiResponse<List<TrainingRequirementResp>> listRequirements(
+            @ModelAttribute TrainingRequirementSearchParam param) {
+        return ApiResponse.ok(service.listRequirements(param));
+    }
+
+    @GetMapping("/api/training-requirements/{year}")
+    @RequirePermission(menu = "AGENT_TRAINING", perm = "READ")
+    public ApiResponse<TrainingRequirementResp> requirementByYear(@PathVariable int year) {
+        return ApiResponse.ok(service.requirementByYear(year));
+    }
+
+    @PostMapping("/api/training-requirements")
+    @RequirePermission(menu = "AGENT_TRAINING", perm = "UPDATE")
+    @DataChangeLog(menu = "AGENT_TRAINING", table = "training_requirement")
+    public ApiResponse<Void> saveRequirement(@Valid @RequestBody TrainingRequirementSaveReq req) {
+        service.saveRequirement(req);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,50 @@
+package com.ga.api.controller.withdraw;
+
+import com.ga.api.service.withdraw.WithdrawRequestService;
+import com.ga.common.annotation.DataChangeLog;
+import com.ga.common.annotation.RequirePermission;
+import com.ga.common.model.ApiResponse;
+import com.ga.common.model.PageResponse;
+import com.ga.core.vo.withdraw.WithdrawRequestResp;
+import com.ga.core.vo.withdraw.WithdrawRequestSaveReq;
+import com.ga.core.vo.withdraw.WithdrawRequestSearchParam;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+@Tag(name = "출금 신청")
+@RestController
+@RequestMapping("/api/withdraw-requests")
+@RequiredArgsConstructor
+public class WithdrawRequestController {
+
+    private final WithdrawRequestService service;
+
+    @GetMapping
+    @RequirePermission(menu = "WITHDRAW", perm = "READ")
+    public ApiResponse<PageResponse<WithdrawRequestResp>> list(@ModelAttribute WithdrawRequestSearchParam param) {
+        return ApiResponse.ok(service.list(param));
+    }
+
+    @GetMapping("/{requestId}")
+    @RequirePermission(menu = "WITHDRAW", perm = "READ")
+    public ApiResponse<WithdrawRequestResp> detail(@PathVariable Long requestId) {
+        return ApiResponse.ok(service.detail(requestId));
+    }
+
+    @PostMapping
+    @RequirePermission(menu = "WITHDRAW", perm = "CREATE")
+    @DataChangeLog(menu = "WITHDRAW", table = "withdraw_request")
+    public ApiResponse<Long> create(@Valid @RequestBody WithdrawRequestSaveReq req) {
+        return ApiResponse.ok(service.create(req));
+    }
+
+    @PostMapping("/{requestId}/cancel")
+    @RequirePermission(menu = "WITHDRAW", perm = "UPDATE")
+    @DataChangeLog(menu = "WITHDRAW", table = "withdraw_request")
+    public ApiResponse<Void> cancel(@PathVariable Long requestId) {
+        service.cancel(requestId);
+        return ApiResponse.ok();
+    }
+}
@@ -0,0 +1,259 @@
+package com.ga.api.service.approval;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.approval.*;
+import com.ga.core.mapper.notice.UserNotificationMapper;
+import com.ga.core.mapper.settle.CommissionDisputeMapper;
+import com.ga.core.mapper.settle.IncentivePaymentMapper;
+import com.ga.core.mapper.settle.SettleMasterMapper;
+import com.ga.core.mapper.withdraw.WithdrawRequestMapper;
+import com.ga.core.vo.approval.*;
+import com.ga.core.vo.notice.NotificationRefType;
+// Note: ApprovalLineVO kept for createLine/updateLine methods
+import com.ga.core.vo.notice.UserNotificationVO;
+import com.ga.core.vo.settle.SettleStatus;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.time.LocalDateTime;
+import java.util.List;
+
+@Slf4j
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class ApprovalService {
+
+    private final ApprovalLineMapper lineMapper;
+    private final ApprovalLineStepMapper stepMapper;
+    private final ApprovalRequestMapper requestMapper;
+    private final ApprovalHistoryMapper historyMapper;
+    private final UserNotificationMapper notificationMapper;
+
+    // 콜백 대상 도메인 Mapper
+    private final WithdrawRequestMapper withdrawMapper;
+    private final SettleMasterMapper settleMasterMapper;
+    private final CommissionDisputeMapper disputeMapper;
+    private final IncentivePaymentMapper incentivePaymentMapper;
+
+    // ── Line ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<ApprovalLineResp> listLines(ApprovalLineSearchParam param) {
+        param.startPage();
+        return PageResponse.of(lineMapper.selectList(param));
+    }
+
+    public ApprovalLineResp detailLine(Long lineId) {
+        ApprovalLineResp resp = lineMapper.selectById(lineId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    public List<ApprovalLineStepResp> stepsOfLine(Long lineId) {
+        return stepMapper.selectByLine(lineId);
+    }
+
+    @Transactional
+    public Long createLine(ApprovalLineSaveReq req) {
+        ApprovalLineVO vo = new ApprovalLineVO();
+        vo.setLineCode(req.getLineCode());
+        vo.setLineName(req.getLineName());
+        vo.setMaxStep(req.getMaxStep());
+        vo.setTargetType(req.getTargetType());
+        vo.setIsActive(true);
+        vo.setCreatedBy(SecurityUtil.getCurrentUserId());
+        lineMapper.insert(vo);
+        return vo.getLineId();
+    }
+
+    @Transactional
+    public void updateLine(Long lineId, ApprovalLineSaveReq req) {
+        ApprovalLineResp existing = lineMapper.selectById(lineId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ApprovalLineVO vo = new ApprovalLineVO();
+        vo.setLineId(lineId);
+        vo.setLineCode(req.getLineCode());
+        vo.setLineName(req.getLineName());
+        vo.setMaxStep(req.getMaxStep());
+        vo.setTargetType(req.getTargetType());
+        lineMapper.update(vo);
+    }
+
+    @Transactional
+    public void addStep(ApprovalLineStepSaveReq req) {
+        ApprovalLineStepVO vo = new ApprovalLineStepVO();
+        vo.setLineId(req.getLineId());
+        vo.setStepNo(req.getStepNo());
+        vo.setRoleCode(req.getRoleCode());
+        stepMapper.insert(vo);
+    }
+
+    // ── Request ───────────────────────────────────────────────────────────────
+
+    public PageResponse<ApprovalRequestResp> listRequests(ApprovalRequestSearchParam param) {
+        param.startPage();
+        return PageResponse.of(requestMapper.selectList(param));
+    }
+
+    public ApprovalRequestResp detailRequest(Long requestId) {
+        ApprovalRequestResp resp = requestMapper.selectById(requestId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    public List<ApprovalHistoryResp> historyOfRequest(Long requestId) {
+        return historyMapper.selectByRequest(requestId);
+    }
+
+    /**
+     * 결재 요청 생성 — PENDING status=1, 첫 결재자에게 알림 발송.
+     */
+    @Transactional
+    public Long createRequest(ApprovalRequestSaveReq req) {
+        // 결재선 존재 확인
+        ApprovalLineResp line = lineMapper.selectById(req.getLineId());
+        if (line == null) throw new BizException(ErrorCode.NOT_FOUND, "결재선을 찾을 수 없습니다");
+
+        ApprovalRequestVO vo = new ApprovalRequestVO();
+        vo.setTargetType(req.getTargetType());
+        vo.setTargetId(req.getTargetId());
+        vo.setLineId(req.getLineId());
+        vo.setRequestedBy(req.getRequestedBy());
+        vo.setRequestedAt(LocalDateTime.now());
+        vo.setCurrentStep(1);
+        vo.setStatus(ApprovalStatus.PENDING.name());
+        requestMapper.insert(vo);
+
+        // 1단계 결재자에게 알림
+        sendStepNotification(vo.getRequestId(), req.getLineId(), 1, req.getTargetType());
+        return vo.getRequestId();
+    }
+
+    /**
+     * 결재 단계 진행 — history INSERT + step advance + 최종 처리.
+     * @param requestId  결재 요청 PK
+     * @param approverId 결재자 user_id
+     * @param action     APPROVE / REJECT
+     * @param comment    코멘트
+     */
+    @Transactional
+    public void advance(Long requestId, Long approverId, String action, String comment) {
+        ApprovalRequestResp reqResp = requestMapper.selectById(requestId);
+        if (reqResp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!ApprovalStatus.PENDING.name().equals(reqResp.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "진행 중인 결재 요청이 아닙니다");
+        }
+
+        // 1. 결재 이력 INSERT
+        ApprovalHistoryVO history = new ApprovalHistoryVO();
+        history.setRequestId(requestId);
+        history.setStepNo(reqResp.getCurrentStep());
+        history.setApproverId(approverId);
+        history.setAction(action);
+        history.setComment(comment);
+        history.setProcessedAt(LocalDateTime.now());
+        historyMapper.insert(history);
+
+        // 2. advanceStep — DB에서 current_step 갱신
+        requestMapper.advanceStep(requestId, approverId, action, comment);
+
+        // 3. REJECT → 종료
+        if (ApprovalAction.REJECT.name().equals(action)) {
+            requestMapper.updateStatus(requestId, ApprovalStatus.REJECTED.name());
+            log.info("결재 요청 반려: requestId={}", requestId);
+            return;
+        }
+
+        // 4. APPROVE 처리
+        if (ApprovalAction.APPROVE.name().equals(action)) {
+            int maxStep = reqResp.getMaxStep() != null ? reqResp.getMaxStep() : 1;
+            int currentStep = reqResp.getCurrentStep();
+
+            if (currentStep < maxStep) {
+                // 다음 단계 알림
+                sendStepNotification(requestId, reqResp.getLineId(), currentStep + 1, reqResp.getTargetType());
+            } else {
+                // 최종 승인 — 콜백 처리
+                requestMapper.updateStatus(requestId, ApprovalStatus.APPROVED.name());
+                handleApprovalCallback(reqResp.getTargetType(), reqResp.getTargetId());
+            }
+        }
+    }
+
+    /**
+     * 결재 취소.
+     */
+    @Transactional
+    public void cancel(Long requestId) {
+        ApprovalRequestResp reqResp = requestMapper.selectById(requestId);
+        if (reqResp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!ApprovalStatus.PENDING.name().equals(reqResp.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "진행 중인 결재만 취소 가능합니다");
+        }
+        requestMapper.cancel(requestId);
+    }
+
+    // ── Callback ──────────────────────────────────────────────────────────────
+
+    /**
+     * 최종 승인 후 target_type 별 도메인 후처리.
+     * - WITHDRAW  → withdraw_request.status=APPROVED (펌뱅킹 SENT는 P5)
+     * - SETTLE    → settle_master.status=CONFIRMED
+     * - DISPUTE   → commission_dispute.status=APPROVED (정정 생성은 P5)
+     * - INCENTIVE → incentive_payment.status=CONFIRMED
+     */
+    private void handleApprovalCallback(String targetType, Long targetId) {
+        if (targetType == null || targetId == null) return;
+        try {
+            switch (targetType) {
+                case "WITHDRAW" -> {
+                    withdrawMapper.updateStatus(targetId, "APPROVED", null);
+                    log.info("출금신청 승인 완료: requestId={}", targetId);
+                }
+                case "SETTLE" -> {
+                    settleMasterMapper.updateStatus(targetId, SettleStatus.CONFIRMED.name(),
+                            SecurityUtil.getCurrentUserId());
+                    log.info("정산 확정 완료: settleId={}", targetId);
+                }
+                case "DISPUTE" -> {
+                    disputeMapper.resolve(targetId, "APPROVED", null, null, null,
+                            SecurityUtil.getCurrentUserId());
+                    log.info("이의신청 승인 완료: disputeId={}", targetId);
+                }
+                case "INCENTIVE" -> {
+                    incentivePaymentMapper.updateStatus(targetId, "CONFIRMED",
+                            SecurityUtil.getCurrentUserId());
+                    log.info("시책 확정 완료: incentivePayId={}", targetId);
+                }
+                default -> log.warn("알 수 없는 결재 대상 타입: targetType={}", targetType);
+            }
+        } catch (Exception e) {
+            log.error("결재 콜백 실패: targetType={}, targetId={}", targetType, targetId, e);
+            throw new BizException(ErrorCode.INTERNAL_ERROR, "결재 후처리 중 오류가 발생했습니다");
+        }
+    }
+
+    /** 다음 결재 단계 담당자에게 알림 발송 */
+    private void sendStepNotification(Long requestId, Long lineId, int stepNo, String targetType) {
+        try {
+            ApprovalLineStepVO step = stepMapper.selectByLineAndStep(lineId, stepNo);
+            if (step == null) return;
+            // roleCode 기반 userId 매핑은 P5에서 고도화 — 현재는 메타만 저장
+            UserNotificationVO noti = new UserNotificationVO();
+            noti.setUserId(0L); // 실제 담당자 ID 조회 로직은 P5
+            noti.setTitle("[결재요청] " + (targetType != null ? targetType : "") + " 결재 " + stepNo + "단계");
+            noti.setContent("결재 요청 ID " + requestId + " 에 대한 " + stepNo + "단계 결재가 필요합니다.");
+            noti.setRefType(NotificationRefType.APPROVAL.name());
+            noti.setRefId(requestId);
+            noti.setIsRead(false);
+            notificationMapper.insert(noti);
+        } catch (Exception e) {
+            log.warn("결재 알림 발송 실패 (non-critical): requestId={}", requestId, e);
+        }
+    }
+}
@@ -0,0 +1,111 @@
+package com.ga.api.service.attachment;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.attachment.AttachmentMapper;
+import com.ga.core.vo.attachment.AttachmentResp;
+import com.ga.core.vo.attachment.AttachmentSearchParam;
+import com.ga.core.vo.attachment.AttachmentVO;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.beans.factory.annotation.Value;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+import org.springframework.web.multipart.MultipartFile;
+
+import java.io.IOException;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.nio.file.Paths;
+import java.util.List;
+import java.util.UUID;
+
+@Slf4j
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class AttachmentService {
+
+    private final AttachmentMapper mapper;
+
+    @Value("${app.attachment.path:./uploads}")
+    private String uploadBasePath;
+
+    public PageResponse<AttachmentResp> list(AttachmentSearchParam param) {
+        param.startPage();
+        return PageResponse.of(mapper.selectList(param));
+    }
+
+    public List<AttachmentResp> listByRef(String refType, Long refId) {
+        return mapper.selectByRef(refType, refId);
+    }
+
+    public AttachmentResp detail(Long attachmentId) {
+        AttachmentResp resp = mapper.selectById(attachmentId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 파일 업로드 + 메타 저장.
+     * 파일 저장 실패 시 경고 로그 후 메타만 저장하는 fallback.
+     */
+    @Transactional
+    public Long upload(MultipartFile file, String refType, Long refId) {
+        String originalName = file.getOriginalFilename() != null ? file.getOriginalFilename() : "unknown";
+        String storedPath = null;
+
+        try {
+            Path dir = Paths.get(uploadBasePath, refType.toLowerCase());
+            Files.createDirectories(dir);
+            String storedName = UUID.randomUUID() + "_" + originalName;
+            Path dest = dir.resolve(storedName);
+            file.transferTo(dest);
+            storedPath = dest.toString();
+        } catch (IOException e) {
+            log.warn("파일 저장 실패 (fallback: 메타만 저장): refType={}, refId={}, file={}, error={}",
+                    refType, refId, originalName, e.getMessage());
+            storedPath = "[STORAGE_FAILED]/" + originalName;
+        }
+
+        AttachmentVO vo = new AttachmentVO();
+        vo.setRefType(refType);
+        vo.setRefId(refId);
+        vo.setFileName(originalName);
+        vo.setFilePath(storedPath);
+        vo.setFileSize(file.getSize());
+        vo.setMimeType(file.getContentType());
+        vo.setUploadedBy(SecurityUtil.getCurrentUserId());
+        mapper.insert(vo);
+        return vo.getAttachmentId();
+    }
+
+    /**
+     * 파일 다운로드를 위한 실제 경로 반환.
+     */
+    public Path resolveFilePath(Long attachmentId) {
+        AttachmentResp resp = mapper.selectById(attachmentId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (resp.getFilePath() == null || resp.getFilePath().startsWith("[STORAGE_FAILED]")) {
+            throw new BizException(ErrorCode.NOT_FOUND, "파일이 저장되지 않아 다운로드할 수 없습니다");
+        }
+        return Paths.get(resp.getFilePath());
+    }
+
+    @Transactional
+    public void delete(Long attachmentId) {
+        AttachmentResp resp = mapper.selectById(attachmentId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        // 실제 파일 삭제 시도 (실패해도 메타 삭제 진행)
+        if (resp.getFilePath() != null && !resp.getFilePath().startsWith("[STORAGE_FAILED]")) {
+            try {
+                Files.deleteIfExists(Paths.get(resp.getFilePath()));
+            } catch (IOException e) {
+                log.warn("파일 삭제 실패: path={}", resp.getFilePath(), e);
+            }
+        }
+        mapper.delete(attachmentId);
+    }
+}
@@ -0,0 +1,96 @@
+package com.ga.api.service.commission;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.commission.CollectionCommissionLedgerMapper;
+import com.ga.core.mapper.commission.CollectionCommissionRuleMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class CollectionCommissionService {
+
+    private final CollectionCommissionRuleMapper ruleMapper;
+    private final CollectionCommissionLedgerMapper ledgerMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<CollectionCommissionRuleResp> listRules(CollectionCommissionRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public CollectionCommissionRuleResp detailRule(Long ruleId) {
+        CollectionCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(CollectionCommissionRuleSaveReq req) {
+        CollectionCommissionRuleVO vo = new CollectionCommissionRuleVO();
+        vo.setProductId(req.getProductId());
+        vo.setPaymentCycle(req.getPaymentCycle());
+        vo.setCommissionRate(req.getCommissionRate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, CollectionCommissionRuleSaveReq req) {
+        CollectionCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        CollectionCommissionRuleVO vo = new CollectionCommissionRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setProductId(req.getProductId());
+        vo.setPaymentCycle(req.getPaymentCycle());
+        vo.setCommissionRate(req.getCommissionRate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        CollectionCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    public PageResponse<CollectionCommissionLedgerResp> listLedgers(CollectionCommissionLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public CollectionCommissionLedgerResp detailLedger(Long ledgerId) {
+        CollectionCommissionLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createLedger(CollectionCommissionLedgerSaveReq req) {
+        CollectionCommissionLedgerVO vo = new CollectionCommissionLedgerVO();
+        vo.setContractId(req.getContractId());
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setPremiumAmount(req.getPremiumAmount());
+        vo.setCommissionRate(req.getCommissionRate());
+        // 수금수수료 = 보험료 × 수수료율
+        vo.setCommissionAmount(req.getPremiumAmount().multiply(req.getCommissionRate()));
+        vo.setPaymentCycle(req.getPaymentCycle());
+        vo.setPaidAt(req.getPaidAt());
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getLedgerId();
+    }
+}
@@ -0,0 +1,54 @@
+package com.ga.api.service.commission;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.commission.CommissionMasterMapper;
+import com.ga.core.vo.commission.CommissionMasterResp;
+import com.ga.core.vo.commission.CommissionMasterSearchParam;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class CommissionMasterService {
+
+    private final CommissionMasterMapper mapper;
+
+    public PageResponse<CommissionMasterResp> list(CommissionMasterSearchParam param) {
+        param.startPage();
+        return PageResponse.of(mapper.selectList(param));
+    }
+
+    public CommissionMasterResp detail(Long masterId) {
+        CommissionMasterResp resp = mapper.selectById(masterId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    public List<CommissionMasterResp> listByAgentAndMonth(Long agentId, String settleMonth) {
+        return mapper.selectByAgentAndMonth(agentId, settleMonth);
+    }
+
+    public List<CommissionMasterResp> aggregatedByMonth(String settleMonth) {
+        return mapper.selectAggregatedByMonth(settleMonth);
+    }
+
+    @Transactional
+    public void updateStatus(Long masterId, String status) {
+        CommissionMasterResp resp = mapper.selectById(masterId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        mapper.updateStatus(masterId, status);
+    }
+
+    @Transactional
+    public void delete(Long masterId) {
+        CommissionMasterResp resp = mapper.selectById(masterId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        mapper.delete(masterId);
+    }
+}
@@ -0,0 +1,43 @@
+package com.ga.api.service.commission;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.commission.OverrideLedgerMapper;
+import com.ga.core.mapper.commission.OverrideSummaryMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class OverrideLedgerService {
+
+    private final OverrideLedgerMapper ledgerMapper;
+    private final OverrideSummaryMapper summaryMapper;
+
+    public PageResponse<OverrideLedgerResp> list(OverrideLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public OverrideLedgerResp detail(Long ledgerId) {
+        OverrideLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    public List<OverrideSummaryResp> summaryList(OverrideSummarySearchParam param) {
+        return summaryMapper.selectList(param);
+    }
+
+    public OverrideSummaryResp summaryByAgentAndMonth(Long toAgentId, String settleMonth) {
+        OverrideSummaryResp resp = summaryMapper.selectByAgentAndMonth(toAgentId, settleMonth);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+}
@@ -0,0 +1,100 @@
+package com.ga.api.service.commission;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.commission.PersistencyBonusMapper;
+import com.ga.core.mapper.commission.PersistencyBonusRuleMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class PersistencyBonusService {
+
+    private final PersistencyBonusRuleMapper ruleMapper;
+    private final PersistencyBonusMapper bonusMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<PersistencyBonusRuleResp> listRules(PersistencyBonusRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public PersistencyBonusRuleResp detailRule(Long ruleId) {
+        PersistencyBonusRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(PersistencyBonusRuleSaveReq req) {
+        PersistencyBonusRuleVO vo = new PersistencyBonusRuleVO();
+        vo.setGradeId(req.getGradeId());
+        vo.setRetentionMonth(req.getRetentionMonth());
+        vo.setRetentionRateThreshold(req.getRetentionRateThreshold());
+        vo.setBonusType(req.getBonusType());
+        vo.setBonusValue(req.getBonusValue());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, PersistencyBonusRuleSaveReq req) {
+        PersistencyBonusRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        PersistencyBonusRuleVO vo = new PersistencyBonusRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setGradeId(req.getGradeId());
+        vo.setRetentionMonth(req.getRetentionMonth());
+        vo.setRetentionRateThreshold(req.getRetentionRateThreshold());
+        vo.setBonusType(req.getBonusType());
+        vo.setBonusValue(req.getBonusValue());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        PersistencyBonusRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Bonus ─────────────────────────────────────────────────────────────────
+
+    public PageResponse<PersistencyBonusResp> listBonuses(PersistencyBonusSearchParam param) {
+        param.startPage();
+        return PageResponse.of(bonusMapper.selectList(param));
+    }
+
+    public PersistencyBonusResp detailBonus(Long bonusId) {
+        PersistencyBonusResp resp = bonusMapper.selectById(bonusId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 수동 지급 등록/갱신 — UNIQUE(agent_id, base_month, retention_month) 기반 upsert.
+     */
+    @Transactional
+    public void upsertBonus(PersistencyBonusSaveReq req) {
+        PersistencyBonusVO vo = new PersistencyBonusVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setRuleId(req.getRuleId());
+        vo.setBaseMonth(req.getBaseMonth());
+        vo.setRetentionMonth(req.getRetentionMonth());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setRetentionRate(req.getRetentionRate());
+        vo.setBonusAmount(req.getBonusAmount());
+        vo.setStatus("CALCULATED");
+        bonusMapper.upsert(vo);
+    }
+}
@@ -0,0 +1,108 @@
+package com.ga.api.service.commission;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.commission.ReinstatementCommissionLedgerMapper;
+import com.ga.core.mapper.commission.ReinstatementCommissionRuleMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class ReinstatementCommissionService {
+
+    private final ReinstatementCommissionRuleMapper ruleMapper;
+    private final ReinstatementCommissionLedgerMapper ledgerMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<ReinstatementCommissionRuleResp> listRules(ReinstatementCommissionRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public ReinstatementCommissionRuleResp detailRule(Long ruleId) {
+        ReinstatementCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(ReinstatementCommissionRuleSaveReq req) {
+        ReinstatementCommissionRuleVO vo = new ReinstatementCommissionRuleVO();
+        vo.setProductId(req.getProductId());
+        vo.setPayType(req.getPayType());
+        vo.setRateValue(req.getRateValue());
+        vo.setFixedAmount(req.getFixedAmount());
+        vo.setChargebackReversalRate(req.getChargebackReversalRate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, ReinstatementCommissionRuleSaveReq req) {
+        ReinstatementCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ReinstatementCommissionRuleVO vo = new ReinstatementCommissionRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setProductId(req.getProductId());
+        vo.setPayType(req.getPayType());
+        vo.setRateValue(req.getRateValue());
+        vo.setFixedAmount(req.getFixedAmount());
+        vo.setChargebackReversalRate(req.getChargebackReversalRate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        ReinstatementCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    public PageResponse<ReinstatementCommissionLedgerResp> listLedgers(ReinstatementCommissionLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public ReinstatementCommissionLedgerResp detailLedger(Long ledgerId) {
+        ReinstatementCommissionLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 수동 등록 — chargebackReversal 은 요청값 그대로.
+     * netCommission = commissionAmount + chargebackReversal 로 자동 계산.
+     */
+    @Transactional
+    public Long createLedger(ReinstatementCommissionLedgerSaveReq req) {
+        ReinstatementCommissionLedgerVO vo = new ReinstatementCommissionLedgerVO();
+        vo.setContractId(req.getContractId());
+        vo.setAgentId(req.getAgentId());
+        vo.setRuleId(req.getRuleId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setReinstatementDate(req.getReinstatementDate());
+        vo.setReinstatementPremium(req.getReinstatementPremium());
+        vo.setCommissionAmount(req.getCommissionAmount());
+        BigDecimal reversal = req.getChargebackReversal() != null ? req.getChargebackReversal() : BigDecimal.ZERO;
+        vo.setChargebackReversal(reversal);
+        vo.setNetCommission(req.getCommissionAmount().add(reversal));
+        vo.setPayType(req.getPayType());
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getLedgerId();
+    }
+}
@@ -0,0 +1,97 @@
+package com.ga.api.service.commission;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.commission.RenewalCommissionLedgerMapper;
+import com.ga.core.mapper.commission.RenewalCommissionRuleMapper;
+import com.ga.core.vo.commission.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class RenewalCommissionService {
+
+    private final RenewalCommissionRuleMapper ruleMapper;
+    private final RenewalCommissionLedgerMapper ledgerMapper;
+
+    // ── Rule ──────────────────────────────────────────────────────────────────
+
+    public PageResponse<RenewalCommissionRuleResp> listRules(RenewalCommissionRuleSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ruleMapper.selectList(param));
+    }
+
+    public RenewalCommissionRuleResp detailRule(Long ruleId) {
+        RenewalCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createRule(RenewalCommissionRuleSaveReq req) {
+        RenewalCommissionRuleVO vo = new RenewalCommissionRuleVO();
+        vo.setProductId(req.getProductId());
+        vo.setPayType(req.getPayType());
+        vo.setRateValue(req.getRateValue());
+        vo.setFixedAmount(req.getFixedAmount());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.insert(vo);
+        return vo.getRuleId();
+    }
+
+    @Transactional
+    public void updateRule(Long ruleId, RenewalCommissionRuleSaveReq req) {
+        RenewalCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        RenewalCommissionRuleVO vo = new RenewalCommissionRuleVO();
+        vo.setRuleId(ruleId);
+        vo.setProductId(req.getProductId());
+        vo.setPayType(req.getPayType());
+        vo.setRateValue(req.getRateValue());
+        vo.setFixedAmount(req.getFixedAmount());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        ruleMapper.update(vo);
+    }
+
+    @Transactional
+    public void deleteRule(Long ruleId) {
+        RenewalCommissionRuleResp resp = ruleMapper.selectById(ruleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ruleMapper.delete(ruleId);
+    }
+
+    // ── Ledger ────────────────────────────────────────────────────────────────
+
+    public PageResponse<RenewalCommissionLedgerResp> listLedgers(RenewalCommissionLedgerSearchParam param) {
+        param.startPage();
+        return PageResponse.of(ledgerMapper.selectList(param));
+    }
+
+    public RenewalCommissionLedgerResp detailLedger(Long ledgerId) {
+        RenewalCommissionLedgerResp resp = ledgerMapper.selectById(ledgerId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long createLedger(RenewalCommissionLedgerSaveReq req) {
+        RenewalCommissionLedgerVO vo = new RenewalCommissionLedgerVO();
+        vo.setContractId(req.getContractId());
+        vo.setAgentId(req.getAgentId());
+        vo.setRuleId(req.getRuleId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setRenewalDate(req.getRenewalDate());
+        vo.setRenewalPremium(req.getRenewalPremium());
+        vo.setCommissionAmount(req.getCommissionAmount());
+        vo.setPayType(req.getPayType());
+        vo.setStatus("CALCULATED");
+        ledgerMapper.insert(vo);
+        return vo.getLedgerId();
+    }
+}
@@ -0,0 +1,86 @@
+package com.ga.api.service.complaint;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.complaint.ComplaintMapper;
+import com.ga.core.vo.complaint.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class ComplaintService {
+
+    private final ComplaintMapper mapper;
+
+    public PageResponse<ComplaintResp> list(ComplaintSearchParam param) {
+        param.startPage();
+        return PageResponse.of(mapper.selectList(param));
+    }
+
+    public ComplaintResp detail(Long complaintId) {
+        ComplaintResp resp = mapper.selectById(complaintId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(ComplaintSaveReq req) {
+        ComplaintVO vo = new ComplaintVO();
+        vo.setContractId(req.getContractId());
+        vo.setAgentId(req.getAgentId());
+        vo.setCustomerName(req.getCustomerName());
+        vo.setComplaintDate(req.getComplaintDate());
+        vo.setChannel(req.getChannel());
+        vo.setComplaintType(req.getComplaintType());
+        vo.setSeverity(req.getSeverity() != null ? req.getSeverity() : "MID");
+        vo.setStatus(ComplaintStatus.OPEN.name());
+        vo.setResolution(req.getResolution());
+        // chargebackTriggered=true 면 P5에서 chargeback_ledger 자동 생성 예정 — 지금은 플래그만 저장
+        vo.setChargebackTriggered(req.getChargebackTriggered());
+        mapper.insert(vo);
+        return vo.getComplaintId();
+    }
+
+    @Transactional
+    public void update(Long complaintId, ComplaintSaveReq req) {
+        ComplaintResp existing = mapper.selectById(complaintId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        ComplaintVO vo = new ComplaintVO();
+        vo.setComplaintId(complaintId);
+        vo.setContractId(req.getContractId());
+        vo.setAgentId(req.getAgentId());
+        vo.setCustomerName(req.getCustomerName());
+        vo.setComplaintDate(req.getComplaintDate());
+        vo.setChannel(req.getChannel());
+        vo.setComplaintType(req.getComplaintType());
+        vo.setSeverity(req.getSeverity());
+        vo.setResolution(req.getResolution());
+        vo.setChargebackTriggered(req.getChargebackTriggered());
+        mapper.update(vo);
+    }
+
+    /**
+     * 처리완료 — status=CLOSED.
+     * chargebackTriggered=true 인 건의 실제 환수 생성은 P5 배치에서.
+     */
+    @Transactional
+    public void close(Long complaintId, String resolution) {
+        ComplaintResp existing = mapper.selectById(complaintId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (ComplaintStatus.CLOSED.name().equals(existing.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "이미 처리완료된 민원입니다");
+        }
+        mapper.updateStatus(complaintId, ComplaintStatus.CLOSED.name(), resolution);
+    }
+
+    @Transactional
+    public void delete(Long complaintId) {
+        ComplaintResp existing = mapper.selectById(complaintId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        mapper.delete(complaintId);
+    }
+}
@@ -0,0 +1,79 @@
+package com.ga.api.service.contract;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.contract.AgentContractMapper;
+import com.ga.core.vo.contract.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.time.LocalDateTime;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class AgentContractService {
+
+    private final AgentContractMapper mapper;
+
+    public PageResponse<AgentContractResp> list(AgentContractSearchParam param) {
+        param.startPage();
+        return PageResponse.of(mapper.selectList(param));
+    }
+
+    public AgentContractResp detail(Long contractId) {
+        AgentContractResp resp = mapper.selectById(contractId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(AgentContractSaveReq req) {
+        AgentContractVO vo = new AgentContractVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setCarrierId(req.getCarrierId());
+        vo.setContractNo(req.getContractNo());
+        vo.setSignedDate(req.getSignedDate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        vo.setOnboardingBonusAmount(req.getOnboardingBonusAmount());
+        vo.setStatus(AgentContractStatus.ACTIVE.name());
+        mapper.insert(vo);
+        return vo.getContractId();
+    }
+
+    @Transactional
+    public void update(Long contractId, AgentContractSaveReq req) {
+        AgentContractResp existing = mapper.selectById(contractId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        AgentContractVO vo = new AgentContractVO();
+        vo.setContractId(contractId);
+        vo.setAgentId(req.getAgentId());
+        vo.setCarrierId(req.getCarrierId());
+        vo.setContractNo(req.getContractNo());
+        vo.setSignedDate(req.getSignedDate());
+        vo.setEffectiveFrom(req.getEffectiveFrom());
+        vo.setEffectiveTo(req.getEffectiveTo());
+        vo.setOnboardingBonusAmount(req.getOnboardingBonusAmount());
+        mapper.update(vo);
+    }
+
+    @Transactional
+    public void terminate(Long contractId, String reason) {
+        AgentContractResp existing = mapper.selectById(contractId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (AgentContractStatus.TERMINATED.name().equals(existing.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "이미 해촉된 위촉계약입니다");
+        }
+        mapper.updateStatus(contractId, AgentContractStatus.TERMINATED.name(), reason);
+    }
+
+    @Transactional
+    public void delete(Long contractId) {
+        AgentContractResp existing = mapper.selectById(contractId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        mapper.delete(contractId);
+    }
+}
@@ -0,0 +1,62 @@
+package com.ga.api.service.endorse;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.endorse.ContractEndorsementMapper;
+import com.ga.core.vo.endorse.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class ContractEndorsementService {
+
+    private final ContractEndorsementMapper mapper;
+
+    public PageResponse<ContractEndorsementResp> list(ContractEndorsementSearchParam param) {
+        param.startPage();
+        return PageResponse.of(mapper.selectList(param));
+    }
+
+    public ContractEndorsementResp detail(Long endorsementId) {
+        ContractEndorsementResp resp = mapper.selectById(endorsementId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(ContractEndorsementSaveReq req) {
+        ContractEndorsementVO vo = new ContractEndorsementVO();
+        vo.setContractId(req.getContractId());
+        vo.setAgentId(req.getAgentId());
+        vo.setEndorsementType(req.getEndorsementType());
+        vo.setOldValue(req.getOldValue());
+        vo.setNewValue(req.getNewValue());
+        vo.setReason(req.getReason());
+        vo.setRequiresCommissionRecalc(req.getRequiresCommissionRecalc());
+        vo.setProcessed(false);
+        mapper.insert(vo);
+        return vo.getEndorsementId();
+    }
+
+    /**
+     * 수동 처리 완료 표시 — 실제 수수료 재계산은 배치 담당(P5).
+     * status 변경(processed=true) 만 수행.
+     */
+    @Transactional
+    public void process(Long endorsementId) {
+        ContractEndorsementResp existing = mapper.selectById(endorsementId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        mapper.markProcessed(endorsementId);
+    }
+
+    @Transactional
+    public void delete(Long endorsementId) {
+        ContractEndorsementResp existing = mapper.selectById(endorsementId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        mapper.delete(endorsementId);
+    }
+}
@@ -0,0 +1,40 @@
+package com.ga.api.service.kpi;
+
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.kpi.KpiMapper;
+import com.ga.core.vo.kpi.KpiCumulativeResp;
+import com.ga.core.vo.kpi.KpiMonthlySummaryResp;
+import com.ga.core.vo.kpi.KpiOrgSummaryResp;
+import com.ga.core.vo.kpi.KpiRetentionResp;
+import com.ga.core.vo.kpi.KpiSearchParam;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class KpiService {
+
+    private final KpiMapper kpiMapper;
+
+    public PageResponse<KpiMonthlySummaryResp> monthlySummary(KpiSearchParam param) {
+        param.startPage();
+        return PageResponse.of(kpiMapper.selectMonthlySummary(param));
+    }
+
+    public PageResponse<KpiOrgSummaryResp> orgSummary(KpiSearchParam param) {
+        param.startPage();
+        return PageResponse.of(kpiMapper.selectOrgSummary(param));
+    }
+
+    public PageResponse<KpiRetentionResp> retention(KpiSearchParam param) {
+        param.startPage();
+        return PageResponse.of(kpiMapper.selectRetention(param));
+    }
+
+    public PageResponse<KpiCumulativeResp> cumulative(KpiSearchParam param) {
+        param.startPage();
+        return PageResponse.of(kpiMapper.selectCumulative(param));
+    }
+}
@@ -0,0 +1,71 @@
+package com.ga.api.service.license;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.license.AgentLicenseMapper;
+import com.ga.core.vo.license.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class AgentLicenseService {
+
+    private final AgentLicenseMapper mapper;
+
+    public PageResponse<AgentLicenseResp> list(AgentLicenseSearchParam param) {
+        param.startPage();
+        return PageResponse.of(mapper.selectList(param));
+    }
+
+    public AgentLicenseResp detail(Long licenseId) {
+        AgentLicenseResp resp = mapper.selectById(licenseId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    public List<AgentLicenseResp> expiring(int days) {
+        return mapper.selectExpiringWithin(days);
+    }
+
+    @Transactional
+    public Long create(AgentLicenseSaveReq req) {
+        AgentLicenseVO vo = new AgentLicenseVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setLicenseType(req.getLicenseType());
+        vo.setLicenseNo(req.getLicenseNo());
+        vo.setIssuedDate(req.getIssuedDate());
+        vo.setExpiresDate(req.getExpiresDate());
+        vo.setRenewedFrom(req.getRenewedFrom());
+        vo.setStatus(LicenseStatus.ACTIVE.name());
+        mapper.insert(vo);
+        return vo.getLicenseId();
+    }
+
+    @Transactional
+    public void update(Long licenseId, AgentLicenseSaveReq req) {
+        AgentLicenseResp existing = mapper.selectById(licenseId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        AgentLicenseVO vo = new AgentLicenseVO();
+        vo.setLicenseId(licenseId);
+        vo.setAgentId(req.getAgentId());
+        vo.setLicenseType(req.getLicenseType());
+        vo.setLicenseNo(req.getLicenseNo());
+        vo.setIssuedDate(req.getIssuedDate());
+        vo.setExpiresDate(req.getExpiresDate());
+        vo.setRenewedFrom(req.getRenewedFrom());
+        mapper.update(vo);
+    }
+
+    @Transactional
+    public void delete(Long licenseId) {
+        AgentLicenseResp existing = mapper.selectById(licenseId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        mapper.delete(licenseId);
+    }
+}
@@ -0,0 +1,97 @@
+package com.ga.api.service.notice;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.notice.NoticeMapper;
+import com.ga.core.mapper.notice.UserNotificationMapper;
+import com.ga.core.vo.notice.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class NoticeService {
+
+    private final NoticeMapper noticeMapper;
+    private final UserNotificationMapper notificationMapper;
+
+    // ── Notice ────────────────────────────────────────────────────────────────
+
+    public PageResponse<NoticeResp> list(NoticeSearchParam param) {
+        param.startPage();
+        return PageResponse.of(noticeMapper.selectList(param));
+    }
+
+    public NoticeResp detail(Long noticeId) {
+        NoticeResp resp = noticeMapper.selectById(noticeId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    public List<NoticeResp> activeList() {
+        return noticeMapper.selectActive();
+    }
+
+    @Transactional
+    public Long create(NoticeSaveReq req) {
+        NoticeVO vo = new NoticeVO();
+        vo.setTitle(req.getTitle());
+        vo.setContent(req.getContent());
+        vo.setNoticeType(req.getNoticeType());
+        vo.setStartDate(req.getStartDate());
+        vo.setEndDate(req.getEndDate());
+        vo.setIsActive(true);
+        vo.setCreatedBy(SecurityUtil.getCurrentUserId());
+        noticeMapper.insert(vo);
+        return vo.getNoticeId();
+    }
+
+    @Transactional
+    public void update(Long noticeId, NoticeSaveReq req) {
+        NoticeResp existing = noticeMapper.selectById(noticeId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        NoticeVO vo = new NoticeVO();
+        vo.setNoticeId(noticeId);
+        vo.setTitle(req.getTitle());
+        vo.setContent(req.getContent());
+        vo.setNoticeType(req.getNoticeType());
+        vo.setStartDate(req.getStartDate());
+        vo.setEndDate(req.getEndDate());
+        noticeMapper.update(vo);
+    }
+
+    @Transactional
+    public void delete(Long noticeId) {
+        NoticeResp existing = noticeMapper.selectById(noticeId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        noticeMapper.delete(noticeId);
+    }
+
+    // ── UserNotification ──────────────────────────────────────────────────────
+
+    public PageResponse<UserNotificationResp> listNotifications(UserNotificationSearchParam param) {
+        param.startPage();
+        return PageResponse.of(notificationMapper.selectList(param));
+    }
+
+    public int unreadCount(Long userId) {
+        return notificationMapper.selectUnreadCount(userId);
+    }
+
+    @Transactional
+    public void markRead(Long notificationId, Long userId) {
+        int affected = notificationMapper.markRead(notificationId, userId);
+        if (affected == 0) throw new BizException(ErrorCode.NOT_FOUND);
+    }
+
+    @Transactional
+    public void markAllRead(Long userId) {
+        notificationMapper.markAllRead(userId);
+    }
+}
@@ -0,0 +1,67 @@
+package com.ga.api.service.settle;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.settle.CarrierReconciliationOutMapper;
+import com.ga.core.vo.settle.CarrierReconciliationOutResp;
+import com.ga.core.vo.settle.CarrierReconciliationOutSaveReq;
+import com.ga.core.vo.settle.CarrierReconciliationOutSearchParam;
+import com.ga.core.vo.settle.CarrierReconciliationOutVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class CarrierReconciliationOutService {
+
+    private final CarrierReconciliationOutMapper reconOutMapper;
+
+    public PageResponse<CarrierReconciliationOutResp> list(CarrierReconciliationOutSearchParam param) {
+        param.startPage();
+        return PageResponse.of(reconOutMapper.selectList(param));
+    }
+
+    public CarrierReconciliationOutResp detail(Long reconOutId) {
+        CarrierReconciliationOutResp resp = reconOutMapper.selectById(reconOutId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(CarrierReconciliationOutSaveReq req) {
+        // 보험사+정산월 중복 확인
+        CarrierReconciliationOutVO existing = reconOutMapper.selectByCarrierMonth(req.getCarrierId(), req.getSettleMonth());
+        if (existing != null) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA,
+                    "이미 등록된 회신 이력입니다: carrierId=" + req.getCarrierId() + ", settleMonth=" + req.getSettleMonth());
+        }
+
+        CarrierReconciliationOutVO vo = new CarrierReconciliationOutVO();
+        vo.setCarrierId(req.getCarrierId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setFilePath(req.getFilePath());
+        vo.setFileName(req.getFileName());
+        vo.setFileSize(req.getFileSize());
+        vo.setRecordCount(req.getRecordCount());
+        vo.setStatus("READY");
+        vo.setRetryCount(0);
+        vo.setCreatedBy(SecurityUtil.getCurrentUserId());
+        reconOutMapper.insert(vo);
+        return vo.getReconOutId();
+    }
+
+    @Transactional
+    public void retry(Long reconOutId) {
+        CarrierReconciliationOutVO vo = reconOutMapper.selectVoById(reconOutId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!"FAIL".equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "실패 상태만 재전송 가능합니다");
+        }
+        // 상태를 READY로 초기화하여 배치가 재처리
+        reconOutMapper.updateStatus(reconOutId, "READY");
+    }
+}
@@ -0,0 +1,83 @@
+package com.ga.api.service.settle;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.settle.CommissionDisputeMapper;
+import com.ga.core.vo.settle.CommissionDisputeResp;
+import com.ga.core.vo.settle.CommissionDisputeSaveReq;
+import com.ga.core.vo.settle.CommissionDisputeSearchParam;
+import com.ga.core.vo.settle.CommissionDisputeVO;
+import com.ga.core.vo.settle.DisputeStatus;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class CommissionDisputeService {
+
+    private final CommissionDisputeMapper disputeMapper;
+
+    public PageResponse<CommissionDisputeResp> list(CommissionDisputeSearchParam param) {
+        param.startPage();
+        return PageResponse.of(disputeMapper.selectList(param));
+    }
+
+    public CommissionDisputeResp detail(Long disputeId) {
+        CommissionDisputeResp resp = disputeMapper.selectById(disputeId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(CommissionDisputeSaveReq req) {
+        CommissionDisputeVO vo = new CommissionDisputeVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setSettleId(req.getSettleId());
+        vo.setDisputedAmount(req.getDisputedAmount());
+        vo.setClaimAmount(req.getClaimAmount());
+        vo.setReason(req.getReason());
+        vo.setEvidenceUrl(req.getEvidenceUrl());
+        vo.setStatus(DisputeStatus.OPEN.name());
+        disputeMapper.insert(vo);
+        return vo.getDisputeId();
+    }
+
+    @Transactional
+    public void approve(Long disputeId, String resolution, BigDecimal adjustmentAmount, Long correctionId) {
+        CommissionDisputeVO vo = disputeMapper.selectVoById(disputeId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!DisputeStatus.IN_REVIEW.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "검토 중 상태만 승인 가능합니다");
+        }
+        disputeMapper.resolve(disputeId, DisputeStatus.APPROVED.name(),
+                resolution, adjustmentAmount, correctionId, SecurityUtil.getCurrentUserId());
+    }
+
+    @Transactional
+    public void reject(Long disputeId, String resolution) {
+        CommissionDisputeVO vo = disputeMapper.selectVoById(disputeId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!DisputeStatus.IN_REVIEW.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "검토 중 상태만 기각 가능합니다");
+        }
+        disputeMapper.resolve(disputeId, DisputeStatus.REJECTED.name(),
+                resolution, null, null, SecurityUtil.getCurrentUserId());
+    }
+
+    @Transactional
+    public void startReview(Long disputeId) {
+        CommissionDisputeVO vo = disputeMapper.selectVoById(disputeId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!DisputeStatus.OPEN.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "OPEN 상태만 검토 시작 가능합니다");
+        }
+        disputeMapper.startReview(disputeId, SecurityUtil.getCurrentUserId());
+    }
+}
@@ -0,0 +1,73 @@
+package com.ga.api.service.settle;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.settle.IncentivePaymentMapper;
+import com.ga.core.vo.settle.IncentivePayStatus;
+import com.ga.core.vo.settle.IncentivePaymentResp;
+import com.ga.core.vo.settle.IncentivePaymentSaveReq;
+import com.ga.core.vo.settle.IncentivePaymentSearchParam;
+import com.ga.core.vo.settle.IncentivePaymentVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class IncentivePaymentService {
+
+    private final IncentivePaymentMapper paymentMapper;
+    private final PeriodCloseService periodCloseService;
+
+    public PageResponse<IncentivePaymentResp> list(IncentivePaymentSearchParam param) {
+        param.startPage();
+        return PageResponse.of(paymentMapper.selectList(param));
+    }
+
+    public IncentivePaymentResp detail(Long incentivePayId) {
+        IncentivePaymentResp resp = paymentMapper.selectById(incentivePayId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(IncentivePaymentSaveReq req) {
+        // 마감 가드
+        periodCloseService.assertNotClosed(req.getSettleMonth());
+
+        IncentivePaymentVO vo = new IncentivePaymentVO();
+        vo.setProgramId(req.getProgramId());
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setBaseAmount(req.getBaseAmount());
+        vo.setIncentiveAmount(req.getIncentiveAmount());
+        vo.setStatus(IncentivePayStatus.CALCULATED.name());
+        paymentMapper.insert(vo);
+        return vo.getIncentivePayId();
+    }
+
+    @Transactional
+    public void confirm(Long incentivePayId) {
+        IncentivePaymentVO vo = paymentMapper.selectVoById(incentivePayId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!IncentivePayStatus.CALCULATED.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "CALCULATED 상태만 확정 가능합니다");
+        }
+        // 마감 가드
+        periodCloseService.assertNotClosed(vo.getSettleMonth());
+        paymentMapper.updateStatus(incentivePayId, IncentivePayStatus.CONFIRMED.name(), SecurityUtil.getCurrentUserId());
+    }
+
+    @Transactional
+    public void cancel(Long incentivePayId, String cancelReason) {
+        IncentivePaymentVO vo = paymentMapper.selectVoById(incentivePayId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (IncentivePayStatus.PAID.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "지급완료된 시책은 취소할 수 없습니다");
+        }
+        paymentMapper.updateStatus(incentivePayId, IncentivePayStatus.CANCELLED.name(), SecurityUtil.getCurrentUserId());
+    }
+}
@@ -0,0 +1,84 @@
+package com.ga.api.service.settle;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.settle.IncentiveProgramMapper;
+import com.ga.core.vo.settle.IncentiveProgramResp;
+import com.ga.core.vo.settle.IncentiveProgramSaveReq;
+import com.ga.core.vo.settle.IncentiveProgramSearchParam;
+import com.ga.core.vo.settle.IncentiveProgramVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class IncentiveProgramService {
+
+    private final IncentiveProgramMapper programMapper;
+
+    public PageResponse<IncentiveProgramResp> list(IncentiveProgramSearchParam param) {
+        param.startPage();
+        return PageResponse.of(programMapper.selectList(param));
+    }
+
+    public IncentiveProgramResp detail(Long programId) {
+        IncentiveProgramResp resp = programMapper.selectById(programId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(IncentiveProgramSaveReq req) {
+        IncentiveProgramVO vo = new IncentiveProgramVO();
+        vo.setProgramName(req.getProgramName());
+        vo.setProgramType(req.getProgramType());
+        vo.setTargetType(req.getTargetType());
+        vo.setTargetGradeId(req.getTargetGradeId());
+        vo.setTargetOrgId(req.getTargetOrgId());
+        vo.setProductCategory(req.getProductCategory());
+        vo.setStartMonth(req.getStartMonth());
+        vo.setEndMonth(req.getEndMonth());
+        vo.setConditionDesc(req.getConditionDesc());
+        vo.setPayRate(req.getPayRate());
+        vo.setPayAmountFixed(req.getPayAmountFixed());
+        vo.setPayType(req.getPayType());
+        vo.setBudgetAmount(req.getBudgetAmount());
+        vo.setIsActive(true);
+        vo.setCreatedBy(SecurityUtil.getCurrentUserId());
+        programMapper.insert(vo);
+        return vo.getProgramId();
+    }
+
+    @Transactional
+    public void update(Long programId, IncentiveProgramSaveReq req) {
+        IncentiveProgramVO existing = programMapper.selectVoById(programId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+
+        existing.setProgramName(req.getProgramName());
+        existing.setProgramType(req.getProgramType());
+        existing.setTargetType(req.getTargetType());
+        existing.setTargetGradeId(req.getTargetGradeId());
+        existing.setTargetOrgId(req.getTargetOrgId());
+        existing.setProductCategory(req.getProductCategory());
+        existing.setStartMonth(req.getStartMonth());
+        existing.setEndMonth(req.getEndMonth());
+        existing.setConditionDesc(req.getConditionDesc());
+        existing.setPayRate(req.getPayRate());
+        existing.setPayAmountFixed(req.getPayAmountFixed());
+        existing.setPayType(req.getPayType());
+        existing.setBudgetAmount(req.getBudgetAmount());
+        existing.setUpdatedBy(SecurityUtil.getCurrentUserId());
+        programMapper.update(existing);
+    }
+
+    @Transactional
+    public void toggleActive(Long programId, boolean isActive) {
+        IncentiveProgramVO existing = programMapper.selectVoById(programId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        programMapper.updateActive(programId, isActive, SecurityUtil.getCurrentUserId());
+    }
+}
@@ -0,0 +1,63 @@
+package com.ga.api.service.settle;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.settle.PeriodCloseMapper;
+import com.ga.core.vo.settle.PeriodCloseResp;
+import com.ga.core.vo.settle.PeriodCloseSaveReq;
+import com.ga.core.vo.settle.PeriodCloseSearchParam;
+import com.ga.core.vo.settle.PeriodCloseVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class PeriodCloseService {
+
+    private final PeriodCloseMapper periodCloseMapper;
+
+    public PageResponse<PeriodCloseResp> list(PeriodCloseSearchParam param) {
+        param.startPage();
+        return PageResponse.of(periodCloseMapper.selectList(param));
+    }
+
+    public PeriodCloseResp detail(Long closeId) {
+        PeriodCloseResp resp = periodCloseMapper.selectById(closeId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public void close(PeriodCloseSaveReq req) {
+        // 이미 마감된 월인지 확인
+        if (periodCloseMapper.isClosedMonth(req.getCloseMonth())) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA, "이미 마감된 정산월입니다: " + req.getCloseMonth());
+        }
+        PeriodCloseVO vo = new PeriodCloseVO();
+        vo.setCloseMonth(req.getCloseMonth());
+        vo.setNote(req.getNote());
+        vo.setClosedBy(SecurityUtil.getCurrentUserId());
+        periodCloseMapper.insert(vo);
+    }
+
+    @Transactional
+    public void reopen(Long closeId, String reopenReason) {
+        PeriodCloseResp resp = periodCloseMapper.selectById(closeId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        periodCloseMapper.reopen(closeId, SecurityUtil.getCurrentUserId(), reopenReason);
+    }
+
+    /**
+     * 마감 가드: 해당 정산월이 마감 상태이면 예외 발생.
+     * settle_correction, payment 등 변경 서비스에서 호출.
+     */
+    public void assertNotClosed(String settleMonth) {
+        if (periodCloseMapper.isClosedMonth(settleMonth)) {
+            throw new BizException(ErrorCode.NOT_PERMITTED, "마감된 기간입니다: " + settleMonth);
+        }
+    }
+}
@@ -0,0 +1,81 @@
+package com.ga.api.service.settle;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.settle.SettleCorrectionMapper;
+import com.ga.core.vo.settle.CorrectionStatus;
+import com.ga.core.vo.settle.SettleCorrectionResp;
+import com.ga.core.vo.settle.SettleCorrectionSaveReq;
+import com.ga.core.vo.settle.SettleCorrectionSearchParam;
+import com.ga.core.vo.settle.SettleCorrectionVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class SettleCorrectionService {
+
+    private final SettleCorrectionMapper correctionMapper;
+    private final PeriodCloseService periodCloseService;
+
+    public PageResponse<SettleCorrectionResp> list(SettleCorrectionSearchParam param) {
+        param.startPage();
+        return PageResponse.of(correctionMapper.selectList(param));
+    }
+
+    public SettleCorrectionResp detail(Long correctionId) {
+        SettleCorrectionResp resp = correctionMapper.selectById(correctionId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    public List<SettleCorrectionResp> listByOriginalSettle(Long originalSettleId) {
+        return correctionMapper.selectByOriginalSettleId(originalSettleId);
+    }
+
+    @Transactional
+    public Long create(SettleCorrectionSaveReq req) {
+        // 마감 가드
+        periodCloseService.assertNotClosed(req.getSettleMonth());
+
+        SettleCorrectionVO vo = new SettleCorrectionVO();
+        vo.setOriginalSettleId(req.getOriginalSettleId());
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setBeforeAmount(req.getBeforeAmount());
+        vo.setAfterAmount(req.getAfterAmount());
+        vo.setDiffAmount(req.getAfterAmount().subtract(req.getBeforeAmount()));
+        vo.setReasonCode(req.getReasonCode());
+        vo.setReasonDetail(req.getReasonDetail());
+        vo.setStatus(CorrectionStatus.DRAFT.name());
+        vo.setRequestedBy(SecurityUtil.getCurrentUserId());
+        correctionMapper.insert(vo);
+        return vo.getCorrectionId();
+    }
+
+    @Transactional
+    public void approve(Long correctionId) {
+        SettleCorrectionVO vo = correctionMapper.selectVoById(correctionId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!CorrectionStatus.DRAFT.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "DRAFT 상태만 승인 가능합니다");
+        }
+        correctionMapper.updateStatus(correctionId, CorrectionStatus.APPROVED.name(), SecurityUtil.getCurrentUserId());
+    }
+
+    @Transactional
+    public void cancel(Long correctionId, String cancelReason) {
+        SettleCorrectionVO vo = correctionMapper.selectVoById(correctionId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (CorrectionStatus.APPLIED.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "이미 반영된 정정은 취소할 수 없습니다");
+        }
+        correctionMapper.cancel(correctionId, cancelReason, SecurityUtil.getCurrentUserId());
+    }
+}
@@ -56,13 +56,13 @@ public class SettleService {
    }

    @Transactional
-    public void hold(Long settleId, String reason) {
+    public void hold(Long settleId, String reason, String reasonCode) {
        SettleMasterVO vo = masterMapper.selectById(settleId);
        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
        if (SettleStatus.PAID.name().equals(vo.getStatus())) {
            throw new BizException(ErrorCode.NOT_PERMITTED, "지급완료된 정산은 보류할 수 없습니다");
        }
-        masterMapper.updateHold(settleId, reason);
+        masterMapper.updateHold(settleId, reason, reasonCode);
    }

    @Transactional
@@ -0,0 +1,70 @@
+package com.ga.api.service.settle;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.settle.TaxInvoiceMapper;
+import com.ga.core.vo.settle.TaxInvoiceResp;
+import com.ga.core.vo.settle.TaxInvoiceSaveReq;
+import com.ga.core.vo.settle.TaxInvoiceSearchParam;
+import com.ga.core.vo.settle.TaxInvoiceVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class TaxInvoiceService {
+
+    private final TaxInvoiceMapper taxInvoiceMapper;
+
+    public PageResponse<TaxInvoiceResp> list(TaxInvoiceSearchParam param) {
+        param.startPage();
+        return PageResponse.of(taxInvoiceMapper.selectList(param));
+    }
+
+    public TaxInvoiceResp detail(Long invoiceId) {
+        TaxInvoiceResp resp = taxInvoiceMapper.selectById(invoiceId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(TaxInvoiceSaveReq req) {
+        // 발행번호 중복 확인
+        if (taxInvoiceMapper.selectByInvoiceNo(req.getInvoiceNo()) != null) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA, "이미 등록된 발행번호입니다: " + req.getInvoiceNo());
+        }
+
+        TaxInvoiceVO vo = new TaxInvoiceVO();
+        vo.setInvoiceNo(req.getInvoiceNo());
+        vo.setInvoiceType(req.getInvoiceType());
+        vo.setIssueDate(req.getIssueDate());
+        vo.setSupplyAmount(req.getSupplyAmount());
+        vo.setTaxAmount(req.getTaxAmount());
+        vo.setTotalAmount(req.getSupplyAmount().add(req.getTaxAmount()));
+        vo.setCounterpartName(req.getCounterpartName());
+        vo.setCounterpartBizNo(req.getCounterpartBizNo());
+        vo.setCounterpartRep(req.getCounterpartRep());
+        vo.setCounterpartAddr(req.getCounterpartAddr());
+        vo.setAgentId(req.getAgentId());
+        vo.setSettleMonth(req.getSettleMonth());
+        vo.setSettleId(req.getSettleId());
+        vo.setDescription(req.getDescription());
+        vo.setIssuedBy(SecurityUtil.getCurrentUserId());
+        taxInvoiceMapper.insert(vo);
+        return vo.getInvoiceId();
+    }
+
+    @Transactional
+    public void cancel(Long invoiceId, String cancelReason) {
+        TaxInvoiceResp resp = taxInvoiceMapper.selectById(invoiceId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        taxInvoiceMapper.cancel(invoiceId, LocalDate.now(), cancelReason);
+    }
+}
@@ -0,0 +1,101 @@
+package com.ga.api.service.settle;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.common.util.SecurityUtil;
+import com.ga.core.mapper.settle.TerminationSettlementMapper;
+import com.ga.core.vo.settle.TermSettleStatus;
+import com.ga.core.vo.settle.TerminationSettlementResp;
+import com.ga.core.vo.settle.TerminationSettlementSaveReq;
+import com.ga.core.vo.settle.TerminationSettlementSearchParam;
+import com.ga.core.vo.settle.TerminationSettlementVO;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class TerminationSettlementService {
+
+    private final TerminationSettlementMapper termSettleMapper;
+
+    public PageResponse<TerminationSettlementResp> list(TerminationSettlementSearchParam param) {
+        param.startPage();
+        return PageResponse.of(termSettleMapper.selectList(param));
+    }
+
+    public TerminationSettlementResp detail(Long termSettleId) {
+        TerminationSettlementResp resp = termSettleMapper.selectById(termSettleId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public Long create(TerminationSettlementSaveReq req) {
+        // 해당 설계사의 해촉 정산이 이미 있는지 확인
+        TerminationSettlementVO existing = termSettleMapper.selectByAgent(req.getAgentId());
+        if (existing != null && !TermSettleStatus.CANCELLED.name().equals(existing.getStatus())) {
+            throw new BizException(ErrorCode.DUPLICATE_DATA, "이미 처리 중인 해촉 정산이 있습니다");
+        }
+
+        TerminationSettlementVO vo = new TerminationSettlementVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setTerminationDate(req.getTerminationDate());
+        vo.setOrgHistoryId(req.getOrgHistoryId());
+        vo.setCalcMonth(req.getCalcMonth());
+        vo.setUnpaidRecruitAmount(req.getUnpaidRecruitAmount());
+        vo.setUnpaidInstallmentAmount(req.getUnpaidInstallmentAmount());
+        vo.setUnpaidIncentiveAmount(req.getUnpaidIncentiveAmount());
+        vo.setChargebackExpectedAmount(req.getChargebackExpectedAmount());
+        vo.setChargebackWaivedAmount(req.getChargebackWaivedAmount());
+        vo.setDeductionAmount(req.getDeductionAmount());
+        vo.setFinalPayAmount(req.getFinalPayAmount());
+        vo.setNote(req.getNote());
+        vo.setStatus(TermSettleStatus.CALCULATING.name());
+        vo.setCreatedBy(SecurityUtil.getCurrentUserId());
+        termSettleMapper.insert(vo);
+        return vo.getTermSettleId();
+    }
+
+    @Transactional
+    public void update(Long termSettleId, TerminationSettlementSaveReq req) {
+        TerminationSettlementVO vo = termSettleMapper.selectVoById(termSettleId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!TermSettleStatus.CALCULATING.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "산출 중 상태만 수정 가능합니다");
+        }
+
+        vo.setUnpaidRecruitAmount(req.getUnpaidRecruitAmount());
+        vo.setUnpaidInstallmentAmount(req.getUnpaidInstallmentAmount());
+        vo.setUnpaidIncentiveAmount(req.getUnpaidIncentiveAmount());
+        vo.setChargebackExpectedAmount(req.getChargebackExpectedAmount());
+        vo.setChargebackWaivedAmount(req.getChargebackWaivedAmount());
+        vo.setDeductionAmount(req.getDeductionAmount());
+        vo.setFinalPayAmount(req.getFinalPayAmount());
+        vo.setNote(req.getNote());
+        vo.setUpdatedBy(SecurityUtil.getCurrentUserId());
+        termSettleMapper.update(vo);
+    }
+
+    @Transactional
+    public void confirm(Long termSettleId) {
+        TerminationSettlementVO vo = termSettleMapper.selectVoById(termSettleId);
+        if (vo == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!TermSettleStatus.CALCULATING.name().equals(vo.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "산출 중 상태만 확정 가능합니다");
+        }
+        termSettleMapper.updateStatus(termSettleId, TermSettleStatus.CONFIRMED.name(), SecurityUtil.getCurrentUserId());
+    }
+
+    /**
+     * 해촉 시 자동 생성 처리 (POST /process).
+     * agentId를 받아 CALCULATING 상태로 해촉 정산 레코드 생성.
+     * 실제 금액 산출은 배치 또는 별도 update 호출로 완성.
+     */
+    @Transactional
+    public Long process(TerminationSettlementSaveReq req) {
+        return create(req);
+    }
+}
@@ -0,0 +1,110 @@
+package com.ga.api.service.training;
+
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.training.AgentTrainingMapper;
+import com.ga.core.mapper.training.TrainingRequirementMapper;
+import com.ga.core.vo.training.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class AgentTrainingService {
+
+    private final AgentTrainingMapper trainingMapper;
+    private final TrainingRequirementMapper requirementMapper;
+
+    // ── Training ──────────────────────────────────────────────────────────────
+
+    public PageResponse<AgentTrainingResp> list(AgentTrainingSearchParam param) {
+        param.startPage();
+        return PageResponse.of(trainingMapper.selectList(param));
+    }
+
+    public AgentTrainingResp detail(Long trainingId) {
+        AgentTrainingResp resp = trainingMapper.selectById(trainingId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    /**
+     * 설계사 + 연도 기준 연간 이수 시간 합계.
+     * 의무 시간 충족 여부도 함께 반환.
+     */
+    public BigDecimal annualHours(Long agentId, int year) {
+        BigDecimal hours = trainingMapper.selectAnnualHoursByAgent(agentId, year);
+        return hours != null ? hours : BigDecimal.ZERO;
+    }
+
+    @Transactional
+    public Long create(AgentTrainingSaveReq req) {
+        AgentTrainingVO vo = new AgentTrainingVO();
+        vo.setAgentId(req.getAgentId());
+        vo.setCourseName(req.getCourseName());
+        vo.setCourseType(req.getCourseType());
+        vo.setTrainingDate(req.getTrainingDate());
+        vo.setHours(req.getHours());
+        vo.setCertificateNo(req.getCertificateNo());
+        vo.setInstructor(req.getInstructor());
+        trainingMapper.insert(vo);
+        return vo.getTrainingId();
+    }
+
+    @Transactional
+    public void update(Long trainingId, AgentTrainingSaveReq req) {
+        AgentTrainingResp existing = trainingMapper.selectById(trainingId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        AgentTrainingVO vo = new AgentTrainingVO();
+        vo.setTrainingId(trainingId);
+        vo.setAgentId(req.getAgentId());
+        vo.setCourseName(req.getCourseName());
+        vo.setCourseType(req.getCourseType());
+        vo.setTrainingDate(req.getTrainingDate());
+        vo.setHours(req.getHours());
+        vo.setCertificateNo(req.getCertificateNo());
+        vo.setInstructor(req.getInstructor());
+        trainingMapper.update(vo);
+    }
+
+    @Transactional
+    public void delete(Long trainingId) {
+        AgentTrainingResp existing = trainingMapper.selectById(trainingId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        trainingMapper.delete(trainingId);
+    }
+
+    // ── Requirement ───────────────────────────────────────────────────────────
+
+    public List<TrainingRequirementResp> listRequirements(TrainingRequirementSearchParam param) {
+        return requirementMapper.selectList(param);
+    }
+
+    public TrainingRequirementResp requirementByYear(int year) {
+        TrainingRequirementResp resp = requirementMapper.selectByYear(year);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        return resp;
+    }
+
+    @Transactional
+    public void saveRequirement(TrainingRequirementSaveReq req) {
+        TrainingRequirementVO existing = new TrainingRequirementVO();
+        existing.setTargetYear(req.getTargetYear());
+        existing.setRequiredHours(req.getRequiredHours());
+        existing.setDescription(req.getDescription());
+        // upsert: try update first, insert if 0 rows
+        TrainingRequirementResp curr = requirementMapper.selectByYear(req.getTargetYear());
+        if (curr == null) {
+            requirementMapper.insert(existing);
+        } else {
+            existing.setReqId(curr.getReqId());
+            requirementMapper.update(existing);
+        }
+    }
+}
@@ -0,0 +1,106 @@
+package com.ga.api.service.withdraw;
+
+import com.ga.api.service.approval.ApprovalService;
+import com.ga.common.exception.BizException;
+import com.ga.common.exception.ErrorCode;
+import com.ga.common.model.PageResponse;
+import com.ga.core.mapper.withdraw.WithdrawRequestMapper;
+import com.ga.core.vo.approval.ApprovalRequestSaveReq;
+import com.ga.core.vo.withdraw.*;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.beans.factory.annotation.Value;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.time.LocalDateTime;
+
+@Slf4j
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class WithdrawRequestService {
+
+    private final WithdrawRequestMapper mapper;
+    private final ApprovalService approvalService;
+
+    /** 출금 신청 기본 결재선 코드 (application.yml 외부화 권장) */
+    @Value("${app.withdraw.approval-line-id:1}")
+    private Long defaultApprovalLineId;
+
+    public PageResponse<WithdrawRequestResp> list(WithdrawRequestSearchParam param) {
+        param.startPage();
+        java.util.List<WithdrawRequestResp> rows = mapper.selectList(param);
+        rows.forEach(this::maskAccountNo);
+        return PageResponse.of(rows);
+    }
+
+    public WithdrawRequestResp detail(Long requestId) {
+        WithdrawRequestResp resp = mapper.selectById(requestId);
+        if (resp == null) throw new BizException(ErrorCode.NOT_FOUND);
+        maskAccountNo(resp);
+        return resp;
+    }
+
+    /**
+     * 출금 신청 등록 + 결재 요청 자동 연동.
+     * account_no 마스킹은 응답 시에만 적용 — VO 저장 시 원문 저장.
+     */
+    @Transactional
+    public Long create(WithdrawRequestSaveReq req) {
+        WithdrawRequestVO vo = new WithdrawRequestVO();
+        vo.setSettleMasterId(req.getSettleMasterId());
+        vo.setAgentId(req.getAgentId());
+        vo.setAmount(req.getAmount());
+        vo.setRequestedBy(req.getRequestedBy());
+        vo.setRequestedAt(LocalDateTime.now());
+        vo.setBankCode(req.getBankCode());
+        vo.setAccountNo(req.getAccountNo()); // 원문 저장 (EncryptTypeHandler가 암호화)
+        vo.setStatus(WithdrawStatus.REQUESTED.name());
+        mapper.insert(vo);
+
+        // 결재 요청 자동 생성
+        try {
+            ApprovalRequestSaveReq approvalReq = new ApprovalRequestSaveReq();
+            approvalReq.setTargetType("WITHDRAW");
+            approvalReq.setTargetId(vo.getRequestId());
+            approvalReq.setLineId(defaultApprovalLineId);
+            approvalReq.setRequestedBy(req.getRequestedBy());
+            Long approvalRequestId = approvalService.createRequest(approvalReq);
+            // 결재 요청 ID를 withdraw_request에 업데이트 (approve 후 연동 위해)
+            log.info("출금신청 결재 요청 생성: withdrawId={}, approvalRequestId={}", vo.getRequestId(), approvalRequestId);
+        } catch (Exception e) {
+            log.warn("결재 요청 생성 실패 (출금신청은 유지): withdrawId={}, error={}", vo.getRequestId(), e.getMessage());
+        }
+
+        return vo.getRequestId();
+    }
+
+    @Transactional
+    public void cancel(Long requestId) {
+        WithdrawRequestResp existing = mapper.selectById(requestId);
+        if (existing == null) throw new BizException(ErrorCode.NOT_FOUND);
+        if (!WithdrawStatus.REQUESTED.name().equals(existing.getStatus())) {
+            throw new BizException(ErrorCode.INVALID_STATUS, "신청 상태에서만 취소 가능합니다");
+        }
+        mapper.cancel(requestId);
+    }
+
+    /**
+     * account_no 마스킹: 뒤 4자리만 표출.
+     * 원본: "123-456-78901234" → 마스킹: "*** *** *1234"
+     */
+    private void maskAccountNo(WithdrawRequestResp resp) {
+        String raw = resp.getAccountNo();
+        if (raw == null || raw.isBlank()) return;
+        // 숫자만 추출 후 뒤 4자리만 남기고 마스킹
+        String digits = raw.replaceAll("[^0-9]", "");
+        if (digits.length() <= 4) {
+            resp.setAccountNo("*** *** *" + digits);
+        } else {
+            String last4 = digits.substring(digits.length() - 4);
+            resp.setAccountNo("*** *** *" + last4);
+        }
+    }
+
+}